The UEFA approved the Club Licensing and Financial Fair Play Regulation in 2010, which governs the requirements on transparency and financial conditions of football clubs participating at the European cups. The paper focuses on the specifics of Czech professional football clubs. The research is...

A lot has been written about the relationship between entrepreneurship and regional development in the past years. However, do we have conclusive empirical evidence for justification of this relationship? Policymakers expect from entrepreneurship positive impact on country’s wealth and...

The paper addresses the impact of adoption of International Financial Reporting Standards on the mutual relations between financial and management accounting of private Czech companies under foreign control. Being acquired by a parent company, a subsidiary loses its independence and faces...

Latest research indicates that business and reporting process have been gradually integrated. As a reaction to growing complexity of business, innovations, global competition, higher mobility of capital and integrating capital markets, the convergence of financial and management accounting has...