About: Capital structure of an enterprise -- open questions regarding its displaying under the Czech legislative conditions

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An Entity of Type : http://linked.opendata.cz/ontology/domain/vavai/Vysledek, within Data Space : linked.opendata.cz associated with source document(s)

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	The aim of this article is to discuss theoretical approaches to the evaluation of capital structure of enterprises and its application under the terms and conditions of the existing Czech accounting and tax legislation. The initial study analyzes the impact of the different approach to displaying of financial leasing liabilities within the leaseholder balance-sheet liabilities. In accordance with the Czech legislation, the leasing liability may or may not be displayed in debt capital section of the balance-sheet. The second study confronts the theory of tax shield with the current tax legislation provisions. This article should open discussion with regard to contrasts between theories and economic reality.. The aim of this article is to discuss theoretical approaches to the evaluation of capital structure of enterprises and its application under the terms and conditions of the existing Czech accounting and tax legislation. The initial study analyzes the impact of the different approach to displaying of financial leasing liabilities within the leaseholder balance-sheet liabilities. In accordance with the Czech legislation, the leasing liability may or may not be displayed in debt capital section of the balance-sheet. The second study confronts the theory of tax shield with the current tax legislation provisions. This article should open discussion with regard to contrasts between theories and economic reality.. (en)
Title	Capital structure of an enterprise -- open questions regarding its displaying under the Czech legislative conditions Capital structure of an enterprise -- open questions regarding its displaying under the Czech legislative conditions (en)
skos:prefLabel	Capital structure of an enterprise -- open questions regarding its displaying under the Czech legislative conditions Capital structure of an enterprise -- open questions regarding its displaying under the Czech legislative conditions (en)
skos:notation	RIV/46747885:24310/13:#0002048!RIV14-MSM-24310___
http://linked.open...avai/riv/aktivita	V
http://linked.open...avai/riv/aktivity	V
http://linked.open...vai/riv/dodaniDat	2014
http://linked.open...aciTvurceVysledku	Černíková, Martina Malíková, Olga
http://linked.open.../riv/druhVysledku	D - Článek ve sborníku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Technická univerzita v Liberci / Ekonomická fakulta
http://linked.open...dnocenehoVysledku	64243
http://linked.open...ai/riv/idVysledku	RIV/46747885:24310/13:#0002048
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	capitalization test; tax shield; income tax; leasing contracts; financial reporting; Czech accounting and tax legislation; enterprise; Capital structure (en)
http://linked.open.../riv/klicoveSlovo	income tax Capital structure financial reporting Czech accounting and tax legislation capitalization test leasing contracts tax shield enterprise
http://linked.open...ontrolniKodProRIV	[96D2B18771F1]
http://linked.open...v/mistoKonaniAkce	Liberec
http://linked.open...i/riv/mistoVydani	Liberec
http://linked.open...i/riv/nazevZdroje	Proceedings of the 11th international conference Liberec Economic Forum 2013
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	2 (xsd:int)
http://linked.open...cetTvurcuVysledku	2 (xsd:int)
http://linked.open...UplatneniVysledku	2013
http://linked.open...iv/tvurceVysledku	Malíková, Olga Černíková, Martina
http://linked.open...vavai/riv/typAkce	CST - Celostátní
http://linked.open.../riv/zahajeniAkce	2013-01-01 (xsd:date)
number of pages	10 (xsd:int)
http://purl.org/ne...btex#hasPublisher	Technická univerzita v Liberci
https://schema.org/isbn	978-80-7372-953-0
http://localhost/t...ganizacniJednotka	24310

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