Economic and Political Implications of IFRS Adoption in the Czech Republic

@inbook{16308,
   author = {Jindřichovská, Irena and Kubíčková, Dana},
   address = {Hershey, PA},
   booktitle = {Econpomic and Political Implicaitons of International Financial Reporting Standards},
   edition = {1},
   editor = {Uchenna, Nnadi, Tanna, Iyoha},
   keywords = {IFRS adoption; international operations; FDI; institutional factors;},
   howpublished = {tištěná verze "print"},
   language = {eng},
   location = {Hershey, PA},
   isbn = {978-1-4666-9876-5},
   pages = {105-133},
   publisher = {IGI Global},
   title = {Economic and Political Implications of IFRS Adoption in the Czech Republic},
   year = {2016}
}

TY  - CHAP
ID  - 16308
AU  - Jindřichovská, Irena - Kubíčková, Dana
PY  - 2016
TI  - Economic and Political Implications of IFRS Adoption in the Czech Republic
VL  - Economics and Political Implications of International Financial Reporting Standards
PB  - IGI Global
CY  - Hershey, PA
SN  - 9781466698765
KW  - IFRS adoption
KW  - international operations
KW  - FDI
KW  - institutional factors;
N2  - This chapter analyses the political and economic impact of IFRS adoption in the Czech Republic. It contributes to the current understanding of IFRS adoption from the perspective of small European transitional market, where local accounting standards were previously well developed and still play a major role in financial reporting mainly, however for local taxation puroses. Although there has been an observable increase in country's export, FDI and international trade since the beginning of 1990s, the direct impact IFRS is difficult to discern, because of many political and institutional changes that have taken place concurrently. However, it is clear can be stated that adoption of IFRS gas contributed to greater cultivation of economic environment and fscilitated international operations. The IFRS adoption is highly prevalent but it is gradually increasing. This is apparent mainly in Czech companies with foreign parents that are in anz event required to report in IFRS.
ER  - 

JINDŘICHOVSKÁ, Irena a Dana KUBÍČKOVÁ. Economic and Political Implications of IFRS Adoption in the Czech Republic. In Uchenna, Nnadi, Tanna, Iyoha. \textit{Econpomic and Political Implicaitons of International Financial Reporting Standards}. 1. vyd. Hershey, PA: IGI Global, 2016, s.~105-133. Economics and Political Implications of International Financial Reporting Standards. ISBN~978-1-4666-9876-5.