Zobrazeno 1 - 10
of 26
pro vyhledávání: '"Jana, Skálová"'
Autor:
Jáchym Lukeš, Jana Skálová
Publikováno v:
Politická ekonomie. 70:135-157
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::bf2f32482a1d20644c66d55a5750da78
https://doi.org/10.18267/j.polek.1347
https://doi.org/10.18267/j.polek.1347
Publikováno v:
Politická ekonomie. 68:245-266
The paper investigates the extent and reasons for restatements of financial statements by Czech firms. In 2013, Czech accounting regulation was amended to remove inappropriate accounting treatment for prior period errors and changes in accounting pol
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e4e881fe4f01c1649f7f3e01e9f85440
https://doi.org/10.18267/j.polek.1279
https://doi.org/10.18267/j.polek.1279
Autor:
Jana Skálová, Tomáš Podškubka
Publikováno v:
Zeszyty Teoretyczne Rachunkowości, Vol 110, Iss 54, Pp 247-264 (2010)
The paper deals with cross-border mergers that may be performed either out of or into the Czech Republic and focuses on the accounting and tax aspects of these transactions. Attention was also paid to the most important legal requirements imposed on
Externí odkaz:
https://doaj.org/article/e5f200b55a984c6f8da226b5827deb27
Autor:
Jana Skálová, Jáchym Lukeš
Publikováno v:
Digitalization in Finance and Accounting ISBN: 9783030552763
This chapter refers to two examples from the practice of an investment fund based on merger repetitions, the motives of which are often purely for tax reasons; these methods can therefore be labelled as aggressive tax planning or misuse of tax law. I
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2fa4b4a769355a4a4b1a85aa41566daa
https://doi.org/10.1007/978-3-030-55277-0_16
https://doi.org/10.1007/978-3-030-55277-0_16
Autor:
Maria Argenskaya, Jana Skálová
Publikováno v:
Český finanční a účetní časopis. 2018:47-59
Ceska republika implementovala směrnici o spolecnem systemu zdaněni mateřských a dceřiných spolecnosti ve zněni směrnice Rady 2006/98/ES. Na zakladě ni jsou vyplacene podily na zisku mateřským spolecnostem osvobozeny od sražkove daně. K
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::08803de805ffa27d5a899ecc7afd7947
https://doi.org/10.18267/j.cfuc.509
https://doi.org/10.18267/j.cfuc.509
Publikováno v:
Politická ekonomie. 66:57-77
This article focuses on the issue of company's size with connection to its valuation multiples. The phenomenon of company's size effect is described in theory and empirically tested. The knowledge of dependence on transaction multiples on company's s
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7a4466586885901d3e4530e6f645632c
https://doi.org/10.18267/j.polek.1181
https://doi.org/10.18267/j.polek.1181
Autor:
Iveta Plucarová, Jana Skálová
Publikováno v:
Český finanční a účetní časopis. 2017:71-87
V roce 2008 nabyl ucinnosti zakon o přeměnach, který vznikl jako důsledek implementace směrnice Evropskeho parlamentu c. 2005/56/ES o přeshranicnich fuzich kapitalových spolecnosti s cilem zajistit podminky pro přeshranicni fuze v ramci Evrop
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::62cb901589630b2fb7ca8aea57703264
https://doi.org/10.18267/j.cfuc.493
https://doi.org/10.18267/j.cfuc.493
Autor:
Jana Skálová, Petr Mikyska
Publikováno v:
Global Versus Local Perspectives on Finance and Accounting ISBN: 9783030118501
Mergers are considered to be an instrument leading to numerous positive effects, such as increasing the market value of a company, gaining new opportunities and the possibility of entering new markets. Mergers realized in a group of businesses aim to
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5316b9d077ecdacc392adb1006b00a5a
https://doi.org/10.1007/978-3-030-11851-8_25
https://doi.org/10.1007/978-3-030-11851-8_25