european financial and accounting journal最新文献

Determinants of the Gender Pay Gap in the Czech Republic and Selected European Countries 捷克共和国和部分欧洲国家性别工资差距的决定因素

european financial and accounting journal Pub Date : 2023-01-05 DOI: 10.18267/j.efaj.270

Savina Finardi

引用次数: 0

New VAT Rules for E-commerce: What Will They Bring to Public Budgets? 电子商务增值税新规:将给公共预算带来什么?

european financial and accounting journal Pub Date : 2023-01-05 DOI: 10.18267/j.efaj.271

Kristýna Kebrtová, Hana Zídková

{"title":"New VAT Rules for E-commerce: What Will They Bring to Public Budgets?","authors":"Kristýna Kebrtová, Hana Zídková","doi":"10.18267/j.efaj.271","DOIUrl":"https://doi.org/10.18267/j.efaj.271","url":null,"abstract":": The article focuses on the new rules for electronic commerce that came into force on 1 July 2021 in all EU Member States. The main goal is to explain these new rules of taxation of consignments of goods from abroad (both from the European Union and third countries) to non-taxable persons and subsequently to calculate the impact of these new rules on the tax revenues of public budgets of the Czech Republic. The assumption set in advance is that the changes in tax legislation will result in an increase in the Czech public budget revenues due to the boosted revenues from value-added tax collected on foreign shipments. Year-on-year, tax revenues from online purchases will undoubtedly increase also due to the growing popularity of online shopping, currently sustained by the ongoing pandemic situation of covid-19. The calculations of the additional value-added tax revenue are based mainly on the data sourced from the Czech Statistical Office and a study carried out for the European Commission. The additional value-added tax revenue is calculated using the three model situations that assess impacts on the tax revenue of public budgets in the Czech Republic. For 2019, these impacts were estimated at between CZK 3.1 and CZK 6.1 billion.","PeriodicalId":413794,"journal":{"name":"european financial and accounting journal","volume":"120 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127155059","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

What Firm-Specific and Macroeconomic Determinants of Financial Structure Affect Transport and Storage Companies from Selected European Countries? 金融结构的企业特定因素和宏观经济因素对欧洲国家运输和仓储公司的影响是什么?

european financial and accounting journal Pub Date : 2023-01-05 DOI: 10.18267/j.efaj.269

Petra Růčkova, Nicole Škuláňová

{"title":"What Firm-Specific and Macroeconomic Determinants of Financial Structure Affect Transport and Storage Companies from Selected European Countries?","authors":"Petra Růčkova, Nicole Škuláňová","doi":"10.18267/j.efaj.269","DOIUrl":"https://doi.org/10.18267/j.efaj.269","url":null,"abstract":": A number of indicators can be assessed for a company’s financial health, with indebtedness indicators being one of the important ones. The formation of the financial structure is influenced by a huge number of factors. The subject of this research is the indebtedness of companies in the Transportation and storage industry. The companies come from the V4 countries, Austria, Bulgaria, Slovenia, and Romania, between 2010 and 2018. In total 25,246 companies are analysed according to their size for medium and large companies. The aim of the research is to find out whether profitability, liquidity, asset structure, non-debt tax shield, GDP growth rate, reference interest rate, and inflation rate affect the level of total, long-term and short-term debt. The main finding is that corporate debt is significantly affected (measured by the value of coefficients) by non-corporate determinants and specifically the development of the reference interest rate. However, if we look at the most numerous determinants, it is profitability. Companies in the selected industry should focus primarily on the various forecasts within the external environment of the company and include them in their analyses when financing their activities.","PeriodicalId":413794,"journal":{"name":"european financial and accounting journal","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123741279","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Do Damodaran's Multiples Value a Company Accurately? Evidence from Germany 达摩达兰的市盈率对公司的估值准确吗?来自德国的证据

european financial and accounting journal Pub Date : 2022-12-31 DOI: 10.18267/j.efaj.273

M. Husák

引用次数: 0

Case-Mix Accounting System Design in Social and Health Care Sector - The Mechanisms of Hybridization 社会和医疗部门案例混合会计制度设计——混合机制

european financial and accounting journal Pub Date : 2022-12-31 DOI: 10.18267/j.efaj.275

Henri Teittinen, Janina Männikkö

引用次数: 0

Comparison of the European Union Member States in the Field of Social Insurance in the Period 2007-2019 2007-2019年欧盟成员国社会保险领域比较

european financial and accounting journal Pub Date : 2022-12-31 DOI: 10.18267/j.efaj.274

J. Rybová, Iveta Sekničková

引用次数: 0

Calculation of the Lost Profit in Business Damage Cases 商业损害案件中损失利润的计算

european financial and accounting journal Pub Date : 2022-10-21 DOI: 10.18267/j.efaj.266

Barbora Nohýnková

引用次数: 0

Comparison of Selected Elements and Processes within the Activity of European SAIs 欧洲sae活动中选定要素和流程的比较

european financial and accounting journal Pub Date : 2022-10-21 DOI: 10.18267/j.efaj.267

Jan Buček

{"title":"Comparison of Selected Elements and Processes within the Activity of European SAIs","authors":"Jan Buček","doi":"10.18267/j.efaj.267","DOIUrl":"https://doi.org/10.18267/j.efaj.267","url":null,"abstract":": The study reveals that unlike SAIs from more affluent countries, the majority of SAIs from poorer countries opt to include in their audits more frequently also elements of the international comparison. The paper also brings attention to the fact that about half of the examined SAIs adopted indicators taken over from the audited entities less frequently, since the audited entities usually did not monitor or evaluate the given area. Half of the examined SAIs also provide no independent assurance that the performance indicators published by the audited entities are reliable. In addition, only a minority of the performance audits that assess the economy and effectiveness also get about to address – at least in general terms – the level of efficiency. The authorial recommendation leans towards boosting the SAIs’ transparency concerning the review and publication of the implementation of their recommendations, focusing especially on the implementation side that relates to key audit recommendations. From the methodology perspective, the study makes use the questionnaire survey, the governed structured interview, content analysis of documents and comparison as the research methods.","PeriodicalId":413794,"journal":{"name":"european financial and accounting journal","volume":"202 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133912972","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

IFRS Adoption and the Financial Statements Comparability: The Case of Russia and Canada 采用国际财务报告准则与财务报表可比性:以俄罗斯和加拿大为例

european financial and accounting journal Pub Date : 2022-10-21 DOI: 10.18267/j.efaj.265

Tatiana Dolgikh

{"title":"IFRS Adoption and the Financial Statements Comparability: The Case of Russia and Canada","authors":"Tatiana Dolgikh","doi":"10.18267/j.efaj.265","DOIUrl":"https://doi.org/10.18267/j.efaj.265","url":null,"abstract":": The effect of International Financial Reporting Standards (IFRS) adoption on the level of financial statements comparability was investigated for Russia in the current article. Canada was chosen for comparison due to the close time frame of IFRS adoption, which also allowed comparing the influence of IFRS adoption for both types of economies – well developed and emerging. Initial sample selection had been created from 23 companies that are presented on the stock exchange markets of the particular countries. Each sample contains semi-annual data for four years of the pre-adoption period (2008 to 2011 for Russia, 2007 to 2010 for Canada) in which companies use their home country accounting standards and four years of the post-adoption period (2012 to 2015 for Russia, 2011 to 2014 for Canada) in which companies use IFRS standards. The research was performed on the country level and industry level for both countries. Two measures had been used for the research: earnings-return regression and earnings-cash flow regression. The overall result of the study shows that the application of IFRS improved information comparability between companies only in Canada, while the same was not the case for Russian companies and the cross-country comparability. However, the study confirms an increase in the comparability level in the post-adoption period in such industries as Energy and Basic materials not only between companies inside of the given country but on the cross-country level as well.","PeriodicalId":413794,"journal":{"name":"european financial and accounting journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129195129","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Real Convergence in the European Union. Bridging the Gap between the New and Old Member States 欧盟的真正趋同。弥合新老会员国之间的差距

european financial and accounting journal Pub Date : 2021-12-20 DOI: 10.18267/j.efaj.254

Ana-Maria Holobiuc

{"title":"Real Convergence in the European Union. Bridging the Gap between the New and Old Member States","authors":"Ana-Maria Holobiuc","doi":"10.18267/j.efaj.254","DOIUrl":"https://doi.org/10.18267/j.efaj.254","url":null,"abstract":"One of the fundamental pillars of the European Union aims at the convergence of economic performances among its Member States. This objective has become increasingly challenging with the advancement of the integration process from the customs union to the economic and monetary union, from the six founding Members to twenty-seven European states. The aim of this paper is to study real convergence in the European Union between 2000 and 2019 and conducting also a comparative analysis between the New and the Old Members. The methodological tools imply absolute and conditional βand σ-convergence. By using cross-sectional regressions, we have found evidence in favour of the absolute β-convergence hypothesis, as the initially poorer Members experienced higher GDP per capita growth rates than the developed economies. The average catching-up speed in the European Union was 2.5%, while the Central and Eastern Members experienced a higher convergence rate, which reached 3.6%. Moreover, by applying panel regressions, we have found evidence supporting the conditional convergence hypothesis, the study emphasising the role of macroeconomic, social, and governance-related variables in promoting economic growth. Our research suggests that investment and trade had a major role in enhancing economic growth both at the aggregate and subgroup level. Finally, the paper illustrates that β-convergence was accompanied by a reduction of disparities within the European Union. However, the global financial crisis hampered the convergence process among the Old Members. The paper suggests that although the Central and Eastern European countries made important progress in terms of catching-up, convergence of economic performance in the European Union has not been reached so far. By contrast, the modest growth rates and the exacerbation of income differentials between the Old Members might call into question the perspective to achieve this objective in the short term.","PeriodicalId":413794,"journal":{"name":"european financial and accounting journal","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131168858","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0