Regulation of Finance and Accounting

David Procházka currently works at the Department of Financial Accounting and Auditing, Prague University of Economics and Business. His research focus is IFRS, financial performance, accounting regulation, accounting in professional sport.

• 1. Financial Regulations, Supervision Structure and Banking Performance in CESEE.- 2. The income velocity of money - determinants (case of the Czech Republic).- 3. The Impact of Central Bank Policy Rate on Financial Development: The case of Europe.- 4. Causes of limitations of GDP per capita as anindicator of economic development.- 5. A Synergistic Forecasting Model for Techno-Fundamental Analysis of Gold Market Returns.- 6. Inter–market Sentiment Analysis Using Markov Switching Bayesian VAR Analysis.- 7. Heston-Hull-White model.- 8. The implementation of borrower- based measures: the case of the Czech Republic.- 9. Prepayment Risk in Banking: EmpiricalEvidence from the Czech Republic.- 10. Determinants of Capital Structure: The Case of Chinese Technology Firms.-11. The analysis of share repurchases in European countries.-12. Split payment mechanism in the European Union - comparative analysis.-13. Investment in the Business Operations of PolishListed Companies.-14. The Impact of Renewable Energy and Technology Innovation on Chinese Carbon Dioxide Emissions.-15. Green Bond Pricing and Its Determinant: Evidence from Chinese Secondary Market.-16. The Use of Sustainable Archetypes in Financial Entities: A Comparison of Developed and Emerging Economies.- 17. The role of IAS 38 in the Evaluation of the Effects of Business Model Innovation.- 18. How Czech companies comply with IAS 36disclosure requirements.-19. Does IFRS 9 Increase Volatility of Loan Loss Provisions?-20. IFRS 9 – Implications on Procyclicality.-21. Financial highlights on corporate websites: empirical evidence from Poland.-22. International Financial Reporting Standards and Earnings Quality: The Case of Listed Firms in Saudi Arabia.- 23. Deferred Tax Reporting in Czech Limited Partnerships.- 24. The Effect of the Deferred Tax on Business Combinations in the Czech Republic.-25. The specificity of the accounting and tax system and the importance of a limited partnership onthe example of the economy of the Republic ofPoland.- 26. The origin of true and fair view in the Czech accounting.- 27. Role of independent professional body in accounting regulation in the Czech Republic.- 28. Audit Committee Composition and Corporate Risk Disclosure in Emerging Country.- 29. The supervisory authorities' view on audit quality in the Czech Republic.- 30. Shadow economy in the regions of Russia: Spatial aspects.- 31. State-owned enterprises in the era of Peter the Great.- 32. Examining the Impact of Socioeconomic Factors on Crime Rates: A Panel Study.- 33. Tax avoidance and companies’ opacity: a theoretical approach.- 34. Testing thevalidity of Wagner's law in the Czech Republic