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The presented habilitation thesis analyses the character of financial and capital markets in the Czech Republic during the transformation period at the break of the new millennium. It deals with the relation of the market returns and financial reporting earnings, the current state of accounting harmonization and enforcement of sanctions in comparison with developed US capital market. The first two papers use the method of quantitative analysis applied on both the Czech accounting data and the capital market data. In the next two articles the research methodology employs semi- structured…mehr

Produktbeschreibung
The presented habilitation thesis analyses the character of financial and capital markets in the Czech Republic during the transformation period at the break of the new millennium. It deals with the relation of the market returns and financial reporting earnings, the current state of accounting harmonization and enforcement of sanctions in comparison with developed US capital market. The first two papers use the method of quantitative analysis applied on both the Czech accounting data and the capital market data. In the next two articles the research methodology employs semi- structured interviews and case study approach supplemented by study of norms and regulations of the Czech financial environment. The habilitation thesis reflects the state and development of scientific knowledge and it contributes to the knowledge of financial environment in the Czech Republic during the period of transformation at the break of millennium. In the first part the biggest importance rest on thecharacteristic of the Czech financial sector, namely on the relationship between the company financial accounting results and capital market returns. The following part deals with the state of preparedness
Autorenporträt
Dr Irena Jindrichovska, Senior Lecturer in Finance and Accounting teaches at the University of Economics and Management in Prague. She previously worked at the University of Buckingham and at the University of Wales in Aberystwyth. She is an author and co-author of books on corporate finance, financial statement analysis and financial derivatives.