Dissertation thesis in theoretical part deals with the influence of information and communication technologies on financial reporting, discusses the financial reporting aspects of the Internet, describes the characteristics and use of XML and XBRL, identifies opportunities and risks of electronic documents and possible changes in the work of auditors. Practical part provides an empirical survey on how financial statements are being published in the Czech Republic via the Internet. The sample of entities identifies and then presents the place and form of disclosure of financial statements to users with a view to regulating the relevant legislation.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:71672 |
| Date | January 2008 |
| Creators | Velechovská, Lenka |
| Contributors | Mejzlík, Ladislav, Müllerová, Libuše, Juhászová, Zuzana |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/doctoralThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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