Revaluation in Czech Financial Accounting and Legal Merger

نویسندگان

چکیده

برای دانلود باید عضویت طلایی داشته باشید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

Legal electronic dictionary for Czech

In the paper the results of the project of Czech Legal Electronic dictionary (PES) are presented. During the 4 year project the large legal terminological dictionary of Czech was created in the form of the electronic lexical database enriched with a hierarchical ontology of legal terms. It contains approx. 10,000 entries – legal terms together with their ontological relations and hypertext refe...

متن کامل

Czech Legal Text Treebank 1.0

We introduce a new member of the family of Prague dependency treebanks. The Czech Legal Text Treebank 1.0 is a morphologically and syntactically annotated corpus of 1,128 sentences. The treebank contains texts from the legal domain, namely the documents from the Collection of Laws of the Czech Republic. Legal texts differ from other domains in several language phenomena influenced by rather hig...

متن کامل

Verb Valency Frames in Czech Legal Texts

This paper deals with valency frames for selected group of Czech verbs belonging to the domain of law. Starting with the lexical database VerbaLex we propose semantic roles for these verbs and formulate their Complex Valency Frames. The lexical database VerbaLex has been developed recently at the NLP Centre FI MU and contains approximately 10 500 Czech verbs. We integrate the proposed ’law’ val...

متن کامل

Legal Institutions and Financial Development

A burgeoning literature finds that financial development exerts a first-order impact on long-run economic growth, which raises critical questions, such as why do some countries have welldeveloped growth-enhancing financial systems, while others do not? The law and finance theory focuses on the role of legal institutions in explaining international differences in financial development. First, th...

متن کامل

Accounting Defects, Financial Statement Credibility,

We would like to acknowledge helpful discussions with Robert Bowen and David Burgstahler. Existing equity valuation models are silent on the question of how changes in financial statement credibility alter the usefulness of accounting data for valuation purposes. 1 Reported cash flow, earnings and balance sheet data are either taken at face or they are adjusted to eliminate alleged deficiencies...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

ژورنال

عنوان ژورنال: Český finanční a účetní časopis

سال: 2009

ISSN: 1802-2200,1802-2200

DOI: 10.18267/j.cfuc.36