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The Determination of a Group for Accounting Purposes in the UK, Poland, and the Czech Republic in a Supranational Context

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  • Craner, John
  • Krzywda, Danuta
  • Novotny, Jiri
  • Schroeder, Marek

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  • Craner, John & Krzywda, Danuta & Novotny, Jiri & Schroeder, Marek, 2000. "The Determination of a Group for Accounting Purposes in the UK, Poland, and the Czech Republic in a Supranational Context," The International Journal of Accounting, Elsevier, vol. 35(3), pages 355-397, September.
    • Handle: RePEc:eee:accoun:v:35:y:2000:i:3:p:355-397
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    References listed on IDEAS

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    1. Jaroslava Holeckova, 1996. "Relationship between accounting and taxation in the Czech Republic," European Accounting Review, Taylor & Francis Journals, vol. 5(1), pages 859-869.
    2. Alicja Jaruga, 1993. "Changing rules of accounting in Poland," European Accounting Review, Taylor & Francis Journals, vol. 2(1), pages 115-126.
    3. David Alexander, 1993. "A European true and fair view?," European Accounting Review, Taylor & Francis Journals, vol. 2(1), pages 59-80.
    4. James Patton & Ivan Zelenka, 1997. "An empirical analysis of the determinants of the extent of disclosure in annual reports of joint stock companies in the Czech Republic," European Accounting Review, Taylor & Francis Journals, vol. 6(4), pages 605-626.
    5. Danuta Krzywda & Derek Bailey & Marek Schroeder, 1995. "A theory of European accounting development applied to accounting change in contemporary Poland," European Accounting Review, Taylor & Francis Journals, vol. 4(4), pages 625-657.
    6. Derek Bailey, 1995. "Accounting in transition in the transitional economy," European Accounting Review, Taylor & Francis Journals, vol. 4(4), pages 595-623.
    7. David Alexander, 1993. "A European true and fair view?," European Accounting Review, Taylor & Francis Journals, vol. 2(1), pages 17-46.
    8. Aldona Kamela-Sowinska, 1995. "Goodwill in the process of privatization in Poland," European Accounting Review, Taylor & Francis Journals, vol. 4(4), pages 765-776.
    9. Alicja Jaruga & Ewa Walinska & Andrzej Baniewicz, 1996. "The relationship between accounting and taxation in Poland," European Accounting Review, Taylor & Francis Journals, vol. 5(1), pages 883-897.
    10. Danuta Krzywda & Derek Bailey & Marek Schroeder, 1994. "Financial reporting by Polish listed companies for 1991," European Accounting Review, Taylor & Francis Journals, vol. 3(2), pages 311-328.
    11. Rudolf Schroll, 1995. "The new accounting system in the Czech Republic," European Accounting Review, Taylor & Francis Journals, vol. 4(4), pages 827-832.
    12. Pat Sucher & Willie Seal & Ivan Zelenka, 1996. "True and fair in the Czech Republic: a note on local perceptions," European Accounting Review, Taylor & Francis Journals, vol. 5(3), pages 545-557.
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    Cited by:

    1. Jirí Strouhal & Petra Ždárská, 2008. "Comparison of the requirements for reporting of listed and non-listed companies: some issues from the Czech Republic," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 55, pages 143-153, November.

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