Vědecké články

2025

AYADI, Imen, HUSSAIN, Nazim, MWAMBULI, Erick. Economic Policy Uncertainty and Ecological Performance of European Companies: Does the Role of the Board Matter? Corporate Social Responsibility and Environmental Management [online]. 2025, roč. 32, č. 3, s. 3138–3149. eISSN 1535-3966. ISSN 1535-3958. DOI: 10.1002/csr.3102.

BARONE, Elisabetta, MASON, Stephani, MORA, Araceli, PROCHÁZKA, David. Changing the paradigm for revenue recognition: literature review on intended and unintended effects of IFRS 15 and ASC 606. Accounting in Europe [online]. 2025, s. 1–28. eISSN 1744-9499. ISSN 1744-9480. DOI: 10.1080/17449480.2025.2528899.

GARAJOVÁ, Elif, HLADÍK, Milan, RADA, Miroslav. 0-1 Linear programming under interval uncertainty. Soft Computing [online]. 2025, roč. 29, č. 7, s. 3691–3704. eISSN 1433-7479. ISSN 1432-7643. DOI: 10.1007/s00500-025-10625-9.

GARAJOVÁ, Elif, RADA, Miroslav. Complexity of computing the worst optimal value of interval transportation problems. Central European Journal of Operations Research [online]. 2025, roč. 33, č. 3, s. 819–834. eISSN 1613-9178. ISSN 1435-246X. DOI: 10.1007/s10100-024-00947-8.

GARCÍA-MECA, Emma, MARTÍNEZ-FERRERO, Jennifer, HUSSAIN, Nazim. Avoiding Harm by Doing Good. The Substantive Role of ESG Payments for Preventing ESG Misconduct. Business Strategy and the Environment [online]. 2025, roč. 34, č. 4, s. 4354–4371. eISSN 1099-0836. ISSN 0964-4733. DOI: 10.1002/bse.4207.
[IF a AIS 2024: 13.300 | 2.435] [SJR 2024: 3.609]

GARCÍA-SÁNCHEZ, Isabel-María, HUSSAIN, Nazim, AIBAR-GUZMÁN, Cristina, AIBAR-GUZMÁN, Beatriz. ESG controversies and external assurance: Examining their impact on firm value and image. The British Accounting Review [online]. 2025, č. čl. 101704. 28 s. eISSN 1095-8347. ISSN 0890-8389. DOI: 10.1016/j.bar.2025.101704. Dostupné také z: https://www.sciencedirect.com/science/article/pii/S0890838925001544.

2024

AHMAD, Mahmood, AHMED, Zahoor, ALVARADO, Rafael, HUSSAIN, Nazim, KHAN, Sana Akbar. Financial development, resource richness, eco-innovation, and sustainable development: Does geopolitical risk matter? Journal of Environmental Management [online]. 2024, roč. 351, č. čl. 119824. 11 s. eISSN 1095-8630. ISSN 0301-4797. DOI: 10.1016/j.jenvman.2023.119824. Dostupné také z: https://www.sciencedirect.com/science/article/pii/S0301479723026129?via%3Dihub.

CHEHADE, Sarah, PROCHÁZKA, David. Value relevance of accounting information in an emerging market: the case of IFRS adoption by non-financial listed firms in Saudi Arabia. Journal of Accounting in Emerging Economies [online]. 2024, roč. 14, č. 1, s. 220–246. ISSN 2042-1168. DOI: 10.1108/JAEE-06-2022-0165.

MEFTEH-WALI, Salma, HUSSAIN, Nazim. Do foreign currency risk management strategies increase value in family business? International Review of Financial Analysis [online]. 2024, roč. 93, č. čl. 103151. 15 s. eISSN 1873-8079. ISSN 1057-5219. DOI: 10.1016/j.irfa.2024.103151. Dostupné také z: https://www.sciencedirect.com/science/article/pii/S1057521924000838.

PODŠKUBKA, Tomáš, KOHOUTEK, Štěpán, SKÁLOVÁ, Jana. Exploration of the Size Effect on Transaction Data of Non-publicly Traded EU Companies. Prague Economic Papers [online]. 2024, roč. 33, č. 4, s. 414–443. eISSN 2336-730X. ISSN 1210-0455. DOI: 10.18267/j.pep.870. Dostupné také z: https://pep.vse.cz/pdfs/pep/2024/04/02.pdf.

RADA, Miroslav, ČERNÝ, Michal, SOKOL, Ondřej. The NP-hard problem of computing the maximal sample variance over interval data is solvable in almost linear time with high probability. Computational complexity [online]. 2024, roč. 33, č. čl. 8. 32 s. eISSN 1420-8954. ISSN 1016-3328. DOI: 10.1007/s00037-024-00254-3.

2023

GARAJOVÁ, Elif, RADA, Miroslav. Interval transportation problem: feasibility, optimality and the worst optimal value. Central European Journal of Operations Research [online]. 2023, roč. 31, s. 769–790. eISSN 1613-9178. ISSN 1435-246X. DOI: 10.1007/s10100-023-00841-9. eISSN 1613-9178. ISSN 1435-246X. DOI: 10.1007/s10100-023-00841-9.

KUČERA, Martin, DVOŘÁKOVÁ, Dana. Analysis of determinants influencing the level of intelectual capital disclosure: The case of FTSE 100 entities. Intangible Capital [online]. 2023, roč. 19, č. 2, s. 296–315.  eISSN 1697-9818. ISSN 2014-3214. DOI: 10.3926/ic.2213. Dostupné také z: https://www.intangiblecapital.org/index.php/ic/article/view/2213/829.

RADA, Miroslav, GARAJOVÁ, Elif, HORÁČEK, Jaroslav, HLADÍK, Milan. New pruning tests for the branch-and-prune framework for interval parametric linear systems. Soft Computing [online]. 2023, roč. 27, č. 18, s. 12897–12912. eISSN 1433-7479. ISSN 1432-7643. DOI: 10.1007/s00500-022-06971-7.

SINHA, Avik, GHOSH, Vinit, HUSSAIN, Nazim, NGUYEN, Duc Khuong, DAS, Narasingha. Green financing of renewable energy generation: Capturing the role of exogenous moderation for ensuring sustainable development. Energy Economics [online]. 2023, roč. 126, č. čl. 107021. eISSN 1873-6181. ISSN 0140-9883. DOI: 10.1016/j.eneco.2023.107021. Dostupné také z: https://www.sciencedirect.com/science/article/abs/pii/S0140988323005194?via%3Dihub.

ZÁVODNÝ, Libor, PROCHÁZKA, David. IFRS adoption and value relevance of accounting information in the V4 region. Economic Research-Ekonomska Istraživanja. 2023, roč. 36, č. 1, s. 2573–2591. ISSN 1331-677X. DOI: 10.1080/1331677X.2022.2102049.

2022

ČERNÝ, Michal, RADA, Miroslav, ANTOCH, Jaromír, HLADÍK, Milan. A class of optimization problems motivated by rank estimators in robust regression. Optimization: A Journal of Mathematical Programming and Operations Research. 2022, roč. 71, č. 8, s. 2241–2271. ISSN 0233-1934. DOI: 10.1080/02331934.2020.1812604.

LUKEŠ, Jáchym, SKÁLOVÁ, Jana. Dopad změn podmínek pro aplikaci zvýhodněné daňové sazby u nemovitostních investičních fondů v České republice. Politická ekonomie. 2022, roč. 70, č. 2, s. 135–157. ISSN 0032-3233. DOI: 10.18267/j.polek.1347.

RADA, Miroslav, GARAJOVÁ, Elif, HORÁČEK, Jaroslav, HLADÍK, Milan. New pruning tests for the branch-and-prune framework for interval parametric linear systems. Soft Computing [online]. 2022, č. 31.3. 16 s.ISSN 1432-7643. DOI: 10.1007/s00500-022-06971-7.

2021

PROCHÁZKA, David, VANC, Šimon. Jsou pravidla finanční fair play spravedlivá a udržitelná? Případ anglické Premier League [Are the Financial Fair Play Regulations Fair and Sustainable? Case of English Premier League]. Politická ekonomie. 2021, vol. 69, no. 1, p. 73–98. eISSN 2336-8225. ISSN 0032-3233. DOI: 10.18267/j.polek.1306.

PROCHÁZKOVÁ ILINITCHI, Cristina, PUSTOVALOVA, Anastasie, PROCHÁZKA, David. Elasticity of Substitution in the Manufacturing Sector in the Czech Republic. Politická ekonomie. 2021, vol. 69, no. 4, p. 435–456. eISSN 2336-8225. ISSN 0032-3233. DOI: 10.18267/j.polek.1324.

TOUŠEK, Zdeněk, MALINSKÁ, Barbora, PROKOP, Martin, PROCHÁZKA, David. The Effect of Financial Leverage on Operating Performance: Evidence from the Czech Republic. Prague Economic Papers. 2021, vol. 30, no. 4, p. 381–401. eISSN 2336-730X. ISSN 1210-0455. DOI: 10.18267/j.pep.774.

2020

ČERNÝ, Michal, RADA, Miroslav, ANTOCH, Jaromír, HLADÍK, Milan. A class of optimization problems motivated by rank estimators in robust regression. Optimization: A Journal of Mathematical Programming and Operations Research. 2020, no. 11.9. 31 p. eISSN 1029-4945. ISSN 0233-1934. DOI: 10.1080/02331934.2020.1812604.

SKÁLOVÁ, Jana, MEJZLÍK, Ladislav, BAREŠ, Marcel. Vykazování jiného výsledku hospodaření minulých let v českých společnostech [Reporting of Prior Period Errors and Changes in Accounting Policies by Czech Companies]. Politická ekonomie. 2020, vol. 68, no. 3, p. 245–266.

HOMOLA, David, PASEKOVÁ, Marie, ŠINDELÁŘ, Michal. Experiences of Auditors and Tax Advisors with Accounting Errors: Empirical Evidence from the Czech Republic. International Advances in Economic Research. 2020, vol. 26, no. 3, p. 323–324. eISSN 1573-966X. ISSN 1083-0898. DOI: 10.1007/s11294-020-09797-x.

2019

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.

RADA, Miroslav, HLADÍK, Milan, GARAJOVÁ, Elif. Testing weak optimality of a given solution in interval linear programming revisited: NP-hardness proof, algorithm and some polynomially-solvable cases. Optimization Letters [online]. 2019, vol. 13, no. 4, p. 875–890. eISSN 1862-4480. ISSN 1862-4472. DOI: 10.1007/s11590-018-1289-z.

HLADÍK, Milan, RADA, Miroslav, SITARZ, Sebastian, GARAJOVÁ, Elif. Range sets for weak efficiency in multiobjective linear programming and a parametric polytopes intersection problem. Optimization: A Journal of Mathematical Programming and Operations Research. 2019, vol. 68, no. 2–3, p. 645–666. eISSN 1029-4945. ISSN 0233-1934. DOI: 10.1080/02331934.2018.1561692.

GARAJOVÁ, Elif, HLADÍK, Milan, RADA, Miroslav. Interval linear programming under transformations: optimal solutions and optimal value range. Central European Journal of Operations Research. 2019, vol. 27, no. 3, p. 601–614. eISSN 1613-9178. ISSN 1435-246X. DOI: 10.1007/s10100-018-0580-5.

MARUSZEWSKA, Ewa Wanda, STROJEK-FILUS, Marzena, POSPÍŠIL, Jiří. An Empirical Examination of Accounting Comparability: Goodwill Recognition and Disclosure in Selected Central European Countries. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis. 2019, vol. 67, no. 5, p. 1309–1323. eISSN 2464-8310. ISSN 1211-8516. DOI: 10.11118/actaun201967051309.

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.

2018

SKÁLOVÁ, Jana, PODŠKUBKA, Tomáš, DIVIŠ, Petr. Vliv velikosti podniku na transakční násobitele [The Impact of the Company’s Size on the Transaction Multiple]. Politická ekonomie. 2018, vol. 66, no. 1, p. 57–77. Text in Czech. eISSN 2336-8225. ISSN 0032-3233. DOI: 10.18267/j.polek.1181.

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.

POSPÍŠIL, Jiří, VOMÁČKOVÁ, Hana. Business Combinations of Czech Companies: Empirical Analysis of Their Typology. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis. 2018, vol. 66, no. 1, p. 313–323. eISSN 2464-8310. ISSN 1211-8516. DOI: 10.11118/actaun201866010313.

SVITLÍK, Jan, ŽÁROVÁ, Marcela. Earnings Discontinuity as the Proxy for Earnings Management: Empirical Study from the UK, Germany and the Czech Republic. European Financial and Accounting Journal. 2018, vol. 13, no. 4, p. 25–40. eISSN 1805-4846. ISSN 1802-2197. DOI: 10.18267/j.efaj.217.

2017

POSPÍŠIL, Jiří, VOMÁČKOVÁ, Hana. Net Assets Valuation in Transformations of Czech Companies. Journal of Applied Economic Sciences. 2017, vol. 12, no. 7, p. 1906–1917. eISSN 2393-5162. ISSN 1843-6110.

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.