Publikace

Selected papers:

PROCHÁZKA, David. Tax-in or Tax-out? Evidence from the relation of financial performance and effective taxation of Czech subsidiaries under foreign control. Engineering Economics. 2019, vol. 30, no. 3, p. 304–315. eISSN 2029-5839. ISSN 1392-2785. DOI: 10.5755/j01.ee.30.3.20281.

PROCHÁZKA, David, ZOUHAR, Tomáš. IAS 38 Disclosure Compliance by Czech Listed Companies. Studia oeconomica Posnaniensia. 2019, vol. 7, no. 3, p. 134–152. eISSN 2449-9099. ISSN 2300-5254. DOI: 10.18559/SOEP.2019.3.8.

PROCHÁZKA, David. Accounting for Bitcoin and Other Cryptocurrencies under IFRS: A Comparison and Assessment of Competing Models. The International Journal of Digital Accounting Research. 2018, vol. 18, p. 161–188. eISSN 2340-5058. ISSN 1577-8517. DOI: 10.4192/1577-8517-v18_7.

PROCHÁZKA, David. The Unintended Consequences of Accounting Harmonization in a Transition Country: A Case Study of Management Accounting of Private Czech Companies. Contemporary Economics. 2017, vol. 11, no. 4, p. 443–458. eISSN 2300-8814. ISSN 2084-0845. DOI: 10.5709/ce.1897-9254.255.

PROCHÁZKA, David. The impact of ownership and other corporate characteristics on performance of V4 companies. Journal of International Studies. 2017, vol. 10, no. 2, p. 204–218. ISSN 2071-8330. DOI: 10.14254/2071-8330.2017/10-2/15.

PROCHÁZKA, David. Specifics of IFRS Adoption by Central and Eastern European Countries: Evidence from Research. Scientific Annals of Economics and Business. 2017, vol. 64, no. 1, p. 59–81. ISSN 2501-1960. DOI: 10.1515/saeb-2017-0005.

PROCHÁZKA, David, MOLÍN, Jan. Book-tax conformity: The review of recent research and its implication for the IFRS adoption in Europe. eJournal of Tax Research. 2016, vol. 14, no. 1, p. 96–118. ISSN 1448-2398.

PROCHÁZKA, David. Lobbying on the IASB standards: an analysis of the lobbyists‘ behaviour over period 2006-2014. Copernican Journal of Finance and Accounting. 2015, vol. 4, no. 2, p. 129–143. ISSN 2300-3065.DOI: 10.12775/CJFA.2015.020

PROCHÁZKA, David. Financial Conditions and Transparency of the Czech Professional Football Clubs. Prague Economic Papers. 2012, vol. 21, no. 4, p. 504–521. ISSN 1210-0455. DOI: 10.18267/j.pep.437

PROCHÁZKA, David. The Role of Fair Value Measurement in the Recent Financial Crunch. Prague Economic Papers. 2011, vol. 20, no. 1, p. 71–88. ISSN 1210-0455. DOI: 10.18267/j.pep.388

PROCHÁZKA, David, PROCHÁZKOVÁ ILINITCHI, Cristina. The Theoretical Relationships among Foreign Direct Investments, Migration and IFRS Adoption. European Financial and Accounting Journal. 2011, vol. 6, no. 4, p. 85–100. ISSN 1802-2197.

PROCHÁZKA, David. The Hicks‘ Concept of Income and Its Relevancy for Accounting Purposes. European Financial and Accounting Journal. 2009, vol. 4, no. 1, p. 37–60. ISSN 1802-2197.