David Anthony Procházka

University of Economics, Prague

Senior Lecturer

Nam. W. Churchilla 4

Prague 3, 130 67

Czech Republic

http://webhosting.vse.cz/prochazd/

SCHOLARLY PAPERS

12

DOWNLOADS
Rank 19,482

SSRN RANKINGS

Top 19,482

in Total Papers Downloads

2,430

CITATIONS

5

Scholarly Papers (12)

1.

The Development of Financial and Management Accounting After the IFRS Adoption: A Case from the Czech Republic

Number of pages: 35 Posted: 18 Aug 2010
David Anthony Procházka
University of Economics, Prague
Downloads 651 (39,064)
Citation 2

Abstract:

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IFRS, Czech Accounting Standards, Duality and integration of financial and management accounting, Performance, Revenue

2.

New Approaches to Revenue Recognition and Common Sense

Number of pages: 18 Posted: 09 Dec 2009
David Anthony Procházka
University of Economics, Prague
Downloads 615 (42,196)
Citation 1

Abstract:

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IASB, FASB, IFRIC 13, Revenue Recognition Project, Allocated consideration amount model, Fair value model

3.

The Role of Fair Value Measurement in the Recent Financial Crunch

Prague Economic Papers, Vol. 20, No. 1, pp. 71-88, 2011
Number of pages: 18 Posted: 16 Sep 2011
David Anthony Procházka
University of Economics, Prague
Downloads 307 (97,726)

Abstract:

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Accounting Income, Economic Income, Fair Value, Measurement

4.

Book-Tax Conformity: The Review of Recent Research and Its Implication for the IFRS Adoption in Europe

eJournal of Tax Research, Vol. 14, No. 1, pp. 96-118, 2016
Number of pages: 20 Posted: 08 Sep 2016
David Anthony Procházka and Jan Molín
University of Economics, Prague and University of Economics, Prague
Downloads 166 (178,452)

Abstract:

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Book-Tax Conformity, IFRS Adoption, Accounting Choices, Tax Avoidance, Reporting Incentives

5.

Lobbying on the IASB Standards: An Analysis of the Lobbyists' Behaviour Over Period 2006-2014

Copernican Journal of Finance & Accounting, 4(2), 129-143, 2015
Number of pages: 16 Posted: 12 Jan 2016
David Anthony Procházka
University of Economics, Prague
Downloads 149 (195,488)

Abstract:

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Lobbying, Accounting standards, IASB, Rational model of lobbying

6.

The IFRS as Tax Base: Potential Impact on a Small Open Economy

European Financial and Accounting Journal, 2014, 9(4): pp. 59-75
Number of pages: 17 Posted: 20 Jan 2015 Last Revised: 22 Jan 2015
David Anthony Procházka
University of Economics, Prague
Downloads 109 (248,493)

Abstract:

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IFRS, Taxation, Small open economy

7.

The Theoretical Relationships Among Foreign Direct Investments, Migration and IFRS Adoption

European Financial and Accounting Journal, 2011, vol. 6, no. 4, pp. 1-15
Number of pages: 16 Posted: 23 Dec 2015
David Anthony Procházka and Cristina Procházková Ilinitchi
University of Economics, Prague and Independent
Downloads 106 (255,085)

Abstract:

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Foreign direct investments, Migration, IFRS adoption, Brain drain/gain

8.

The Hicks’ Concept of Income and Its Relevancy for Accounting Purposes

Procházka, David. 2009. “The Hicks’ Concept of Income and Its Relevancy for Accounting Purposes.” European Financial and Accounting Journal 4 (1): 37–60.
Number of pages: 24 Posted: 29 Oct 2015 Last Revised: 30 Oct 2015
David Anthony Procházka
University of Economics, Prague
Downloads 96 (270,750)

Abstract:

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J. R. Hicks, ex-ante income, ex-post income, subjective value, subjective goodwill, subjective profit

9.

Fantasy Pitching V: Doraemon, Handshaking, Spiders, Misery…

Number of pages: 52 Posted: 27 Mar 2018 Last Revised: 05 May 2018
University of Queensland, University of Technology Sydney (UTS), University of Queensland, University of Technology Sydney (UTS), University of Queensland, Business School, University of Queensland, Business School, Students, University of South Australia, University of Queensland, Business School, Students, University of Queensland, Business School, Students, University of Queensland - Business School, University of Queensland, Business School, Students, UQ Business School, University of Economics, Prague, University of Economics, Prague, University of Queensland, Business School, Students, Monash University, The University of Sydney, Bond University - Bond Business School, Students, Bond University - Bond Business School, Students, University of Economics, Prague, University of Economics, Prague, University of Economics, Prague, Bond University - Bond Business School, Students, Bond University - Bond Business School, Students, University of South Australia, University of Technology Sydney (UTS), UTS Business School, Students , Bond University - Bond Business School, Students, University of Queensland, Business School, Students, University of Queensland, Business School, Students, University of Queensland, Business School, Students, University of Queensland, Business School, Students, Southern Cross University, University of Queensland, Business School, Students and University of Queensland, Business School, Students
Downloads 90 (282,229)
Citation 3

Abstract:

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pitching research; fantasy pitching; pitching template; peer-to-peer learning; team pitching

10.

Financial Conditions and Transparency of the Czech Professional Football Clubs

Prague Economic Papers, 2012, 21(4): pp. 504-521
Number of pages: 18 Posted: 16 Mar 2013
David Anthony Procházka
University of Economics, Prague
Downloads 79 (305,773)

Abstract:

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Czech professional football clubs, financial health, information duty, transparency of financial reporting, UEFA´s Financial Fair Play

11.

The Development of Capital Markets of New EU Countries in the IFRS Era

Procedia Economics and Finance, 25 (2015): 116-126. Doi: 10.1016/S2212-5671(15)00720-0
Number of pages: 11 Posted: 18 Sep 2015
David Anthony Procházka and Jiri Peláka
University of Economics, Prague and University of Economics, Prague - Faculty of Finance and Accounting
Downloads 49 (389,626)

Abstract:

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Mandatory IFRS adoption, Capital market development, Transition economies

12.

The Unintended Consequences of Accounting Harmonization in a Transition Country: A Case Study of Management Accounting of Private Czech Companies

Contemporary Economics, Vol. 11, No. 4, pp. 443-458, 2017
Number of pages: 16 Posted: 13 Jul 2018
David Anthony Procházka
University of Economics, Prague
Downloads 13 (560,340)

Abstract:

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IFRS Adoption; Transition Country; Private Companies Under Foreign Control; Parent-Subsidiary Links; Financial and Management Accounting