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David Procházka

Personal Details

First Name:David
Middle Name:
Last Name:Procházka
Suffix:
RePEc Short-ID:ppr303
[This author has chosen not to make the email address public]
https://webhosting.vse.cz/prochazd/

Affiliation

Fakulty Financí a Účetnictví
Vysoká Škola Ekonomická v Praze

Praha, Czech Republic
http://f1.vse.cz/

: (02) 24 09 51 11
(02) 24 22 06 57
nam. W. Churchilla 4, 130 67 Praha 3
RePEc:edi:ffvsecz (more details at EDIRC)

Research output

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Jump to: Articles Books

Articles

  1. Procházka David, 2017. "Specifics of IFRS Adoption by Central and Eastern European Countries: Evidence from Research," Scientific Annals of Economics and Business, De Gruyter Open, vol. 64(1), pages 59-81, March.
  2. David Procházka & Jiří Pelák, 2016. "Ekonomické teorie účetnictví: přehled moderních přístupů a jejich reflexe při tvorbě účetních standardů
    [Economic Theories of Accounting: The Review of Modern Approaches and their Relevance for Sta
    ," Politická ekonomie, University of Economics, Prague, vol. 2016(4), pages 451-467.
  3. David Procházka, 2016. "Forced Adoption of IFRS by Czech Non-Listed Companies: An Assessment of Benefits and Costs," Acta Oeconomica Pragensia, University of Economics, Prague, vol. 2016(2), pages 46-62.
  4. David Procházka, 2015. "Lobbying on the IASB Standards: An analysis of the Lobbyists’ Behaviour over Period 2006–2014," Copernican Journal of Finance & Accounting, Uniwersytet Mikolaja Kopernika, vol. 4(2), pages 129-143.
  5. Ladislav Mejzlík & Markéta Arltová & David Procházka & Leoš Vítek, 2015. "Implementace mezinárodních standardů účetního výkaznictví v České republice a její vliv na zdanění podniků
    [The Adoption of International Financial Reporting Standards in the Czech Republic and Its
    ," Politická ekonomie, University of Economics, Prague, vol. 2015(7), pages 811-832.
  6. David Procházka, 2015. "Is a Full International Accounting Convergence Desirable?," Český finanční a účetní časopis, University of Economics, Prague, vol. 2015(3), pages 7-23.
  7. David Procházka, 2014. "The IFRS Adoption and Its Impact on Financial and Management Accounting," Český finanční a účetní časopis, University of Economics, Prague, vol. 2014(1), pages 50-60.
  8. David Procházka, 2014. "The IFRS as Tax Base: Potential Impact on a Small Open Economy," European Financial and Accounting Journal, University of Economics, Prague, vol. 2014(4).
  9. David Procházka, 2014. "The Failure of Decision Usefulness Approach on an Example of the New Standard for Revenue Recognition," Český finanční a účetní časopis, University of Economics, Prague, vol. 2014(3), pages 7-19.
  10. David Procházka, 2012. "Financial Conditions and Transparency of the Czech Professional Football Clubs," Prague Economic Papers, University of Economics, Prague, vol. 2012(4), pages 504-521.
  11. David Procházka, 2011. "Proposals of a New Standard for Revenue Recognition: Open Issues," Český finanční a účetní časopis, University of Economics, Prague, vol. 2011(4), pages 43-51.
  12. David Procházka, 2011. "The Role of Fair Value Measurement in the Recent Financial Crunch," Prague Economic Papers, University of Economics, Prague, vol. 2011(1), pages 71-88.
  13. David Procházka & Cristina Procházková Ilinitchi, 2011. "The Theoretical Relationships among Foreign Direct Investments, Migration and IFRS Adoption," European Financial and Accounting Journal, University of Economics, Prague, vol. 2011(4), pages 85-100.
  14. David Procházka, 2009. "The Hicks’ Concept of Income and Its Relevancy for Accounting Purposes," European Financial and Accounting Journal, University of Economics, Prague, vol. 2009(1), pages 37-60.
  15. Procházka, David, 2009. "Прийняття Міжнародних стандартів фінансової звітності (IFRS) у Чеській Республіці та їх вплив на побудову фінансового та управлінського обліку // Adoption of IFRS in the Czech Republic and Its Influen," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 14(2).
  16. David Procházka, 2009. "Information on Revenues and Income in the Financial Statements of the Czech Companies," Český finanční a účetní časopis, University of Economics, Prague, vol. 2009(1), pages 6-12.
  17. Procházka, David, 2008. "Snížení Hodnoty Aktiv – Konkrétní Projev Aplikace Zásady Opatrnosti V Účetních Výkazech // Impairment Of Assets - The Concrete Manifestation Of The Principle Of Prudence Application In The Financial S," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 11(2).
  18. David Procházka, 2007. "Institutional View of Accounting," Český finanční a účetní časopis, University of Economics, Prague, vol. 2007(1), pages 11-29.
  19. David Procházka, 2006. "Teorie měření a její konsekvence v účetnictví," Acta Oeconomica Pragensia, University of Economics, Prague, vol. 2006(1), pages 193-209.
  20. David Procházka, 2006. "The possibilities of convergence of an economic and an accounting concept of income," Český finanční a účetní časopis, University of Economics, Prague, vol. 2006(1), pages 30-49.

Books

  1. David Procházka (ed.), 2018. "The Impact of Globalization on International Finance and Accounting," Springer Proceedings in Business and Economics, Springer, number 978-3-319-68762-9, March.
  2. David Procházka (ed.), 2017. "New Trends in Finance and Accounting," Springer Proceedings in Business and Economics, Springer, number 978-3-319-49559-0, March.

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Articles

  1. David Procházka, 2014. "The IFRS as Tax Base: Potential Impact on a Small Open Economy," European Financial and Accounting Journal, University of Economics, Prague, vol. 2014(4).

    Cited by:

    1. Dana Kubickova & Irena Jindrichovska, 2016. "Comparability and Reliability of Financial Information in the Sector of Czech SMES (ten years of IFRS as a part of Czech accounting context)," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 64-77.

  2. David Procházka, 2012. "Financial Conditions and Transparency of the Czech Professional Football Clubs," Prague Economic Papers, University of Economics, Prague, vol. 2012(4), pages 504-521.

    Cited by:

    1. Andrews, Matt & Harrington, Peter, 2016. "Off Pitch: Football's Financial Integrity Weaknesses, and How to Strengthen Them," Working Paper Series 16-009, Harvard University, John F. Kennedy School of Government.
    2. Jan Molín, 2013. "Notes to the Auditor’s Position when Corrupt Conduct Is Detected," Český finanční a účetní časopis, University of Economics, Prague, vol. 2013(3).

  3. David Procházka, 2011. "The Role of Fair Value Measurement in the Recent Financial Crunch," Prague Economic Papers, University of Economics, Prague, vol. 2011(1), pages 71-88.

    Cited by:

    1. Krzysztof DRACHAL, 2014. "Is There a Feedback Mechanism in Accounting?," European Financial and Accounting Journal, University of Economics, Prague, vol. 2014(1).

  4. David Procházka & Cristina Procházková Ilinitchi, 2011. "The Theoretical Relationships among Foreign Direct Investments, Migration and IFRS Adoption," European Financial and Accounting Journal, University of Economics, Prague, vol. 2011(4), pages 85-100.

    Cited by:

    1. Mehrnaz Paknezhad, 2017. "Analysis of Affecting Factors on IFRS Adoption:Case Study in Iran," Management and Organizational Studies, Management and Organizational Studies, Sciedu Press, vol. 4(1), pages 74-81, January.
    2. David Procházka, 2014. "The IFRS Adoption and Its Impact on Financial and Management Accounting," Český finanční a účetní časopis, University of Economics, Prague, vol. 2014(1), pages 50-60.
    3. Munazah NAZEER* & Uzma TABASSUM** & Shaista ALAM***, 2017. "Banking And Telecommunication Influencing Migration In Major Cities Of Pakistan," Pakistan Journal of Applied Economics, Applied Economics Research Centre, vol. 27(1), pages 101-120.
    4. David Procházka, 2014. "The IFRS as Tax Base: Potential Impact on a Small Open Economy," European Financial and Accounting Journal, University of Economics, Prague, vol. 2014(4).
    5. Munazah NAZEER* & Uzma TABASSUM** & Shaista ALAM***, 2017. "Banking And Telecommunication Influencing Migration In Major Cities Of Pakistan," Pakistan Journal of Applied Economics, Applied Economics Research Centre, vol. 27(1), pages 101-120.

  5. David Procházka, 2009. "The Hicks’ Concept of Income and Its Relevancy for Accounting Purposes," European Financial and Accounting Journal, University of Economics, Prague, vol. 2009(1), pages 37-60.

    Cited by:

    1. David Procházka, 2014. "The Failure of Decision Usefulness Approach on an Example of the New Standard for Revenue Recognition," Český finanční a účetní časopis, University of Economics, Prague, vol. 2014(3), pages 7-19.

Books

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