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Musílek, Petr - In: European financial and accounting journal : EFAJ 7 (2012) 2, pp. 7-23

important investment managers of hedge funds in the USA. At the same time, the new American financial legislation passed the … duty for managers of hedge funds and other private funds to keep prescribed records. On the other hand, the European … directive on managers of alternative investment funds has a very restrictive nature, because it implements a standard license …

Persistent link: https://www.econbiz.de/10011460151

Harmonization of requirements for professional competence of managerial accountants and controllers

Šoljaková, Libuše - In: European financial and accounting journal : EFAJ 6 (2011) 3, pp. 7-20

The aim of the paper is to comment continuing works on the project whose purpose is to state generally accepted requirements for professional competence of managerial accountants and controllers. In this regard, Draft for a common Statement which defines conceptual outcomes of the project is the...

Persistent link: https://www.econbiz.de/10011460032

Professional competences of controllers : the case of Poland

Král, Bohumil; Mikołajewicz, Grzegorz; Nowicki, Jarosław - In: European financial and accounting journal : EFAJ 12 (2017) 2, pp. 17-40

The article presents the results of the project regarding the development of the requirements to controllers’ professional competences. The aim of the empirical part of the study is to assess the current situation in Poland in this field. During the study, opinions of two expert groups are...

Persistent link: https://www.econbiz.de/10011707109

Accounting students' and employers' perceptions on employability skills in the SEE country

Atanasovski, Atanasko; Trpeska, Marina; Lazarevska, … - In: European financial and accounting journal : EFAJ 13 (2018) 3, pp. 55-72

Accounting education at the university level in developing SEE countries has often been criticised for the inability to develop essential skills of graduates necessary for a career in professional accountancy in the 21st century. Our research study presents the results of a survey among students...

Persistent link: https://www.econbiz.de/10012118680

Knowledge of basic accounting issues of SBA students and their view on the qualification level of professional accountants

Šeligová, Markéta; Koštuříková, Ivana - In: European financial and accounting journal : EFAJ 16 (2021) 1, pp. 25-44

The aim of the article is to evaluate the level of basic knowledge of accounting issues of students of the School of Business Administration in Karviná (SBA) in the Czech Republic and verify the existence of dependence of their knowledge on gender, secondary education, aspects of their...

Persistent link: https://www.econbiz.de/10012642497

Business environment changes and its influence on managerial accountants' and controllers' professional competence : empirical study

Král, Bohumil; Šoljaková, Libuše - In: European financial and accounting journal : EFAJ 8 (2013) 3/4, pp. 94-115

part of the project is empirical research focused on changing requirements on managers and controllers and mapping actual … responsible for professional competence development of controllers on one hand and managers and controllers operating in business …

Persistent link: https://www.econbiz.de/10011460369

Usefulness of k-means method in detection corporate crisis

Dyczkowska, Joanna - In: European financial and accounting journal : EFAJ 5 (2010) 2, pp. 53-70

Market situation and business environment of construction companies influence significantly decisions met by this group of entities. These decisions are reflected in financial statements, later on. The evaluation of financial condition, which aims at diagnosing corporate crisis, must not...

Persistent link: https://www.econbiz.de/10011459739

ROE and value creation under IAS/IFRS : evidence of discordance from French firms

Arouri, Mohamed; Lévy, Aldo; Nguyen, Duc Khuong - In: European financial and accounting journal : EFAJ 5 (2010) 3/4, pp. 84-112

This paper re-examines the effects that adoption of the International Financial Reporting Standards (IFRS) has had on financial reporting of French listed firms. By analysing the 2004 financial statements of CAC 40 companies, we show that the transition to the IAS/IFRS has a significant impact...

Persistent link: https://www.econbiz.de/10011459864

Volatility asset pricing model as an alternative approach?

Kuklik, Robert G.; Vacek, Vladislav - In: European financial and accounting journal : EFAJ 8 (2013) 1, pp. 39-66

The reality of contemporary developments in the capital markets indicates that they do not lend themselves to the deductive theory based on simplified rationality of the physical world. The behaviour of the markets cannot be derived from rather bare postulates of the so called "random walk"...

Persistent link: https://www.econbiz.de/10011460249

Impact of earnings smoothness on stock prices, stock returns and future earnings changes : the Polish experience

Welc, Jacek - In: European financial and accounting journal : EFAJ 9 (2014) 3, pp. 67-94

Capital markets appreciate stability. It means that companies reporting smooth earnings patterns tend to be priced relatively high. However, the empirical issue is whether such valuation premiums for earnings smoothness are justified. We examine the relationships between past five-year earnings...

Persistent link: https://www.econbiz.de/10011460570