This article examines the periodic information duty of the companies listed on Prague Stock Exchange in relation to the information disclosed within annual reports. The most significant regulatory requirements in force as at December 31, 2013 are identified and divided into several sub-areas -...

Dieser pädagogische Artikel bietet einen Überblick und eine technische Einführung in die Mechanik der Finanz- und Kennzahlenanalyse von Unternehmen. Darüber hinaus wird ein Ausblick in angrenzende Forschungsgebiete aufgezeigt. Zur Verdeutlichung des Konzeptes werden die Zahlen des...

Most of the bankruptcy prediction models developed so far have in common that they are based on quantitative data or more precisely financial ratios. However, useful information can be lost when disregarding soft information. In this work, we develop an automated content analysis technique to...

"This book illustrates an existing bond between corporate financial performance and corporate financial reporting. It suggests that where goal incongruence, or conflict of interest, exists between the acting parties, there may also be significant variation in their definitions of corporate...