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Provisions in Metallurgical Industry and Financial Crisis

Author

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  • Michal Bobek

Abstract

The article studies the provisions in the metallurgical industry - the number of financial statements disclosing provisions and the amount of provisions disclosed in financial statements. The aim of article is both to presents the provisions disclosed in the financial statements and to determine the influence of financial crisis on the disclosing of provisions in this industry. The individual types of provisions are analyzed as well. The individual types of provisions are researched concerning the number of disclosed provisions and amount of them.

Suggested Citation

  • Michal Bobek, 2013. "Provisions in Metallurgical Industry and Financial Crisis," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2013(2), pages 61-79.
    • Handle: RePEc:prg:jnlefa:v:2013:y:2013:i:2:id:101
    DOI: 10.18267/j.efaj.101
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    More about this item

    Keywords

    Czech Republic; Financial crisis; Metallurgical Industry; Provisions;
    All these keywords.

    JEL classification:

    • M19 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Other
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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