National Repository of Grey Literature 3 records found  Search took 0.00 seconds. 
Changes in Consolidated Financial Statements as a Result of Changes in The Size of The Share in The Company
Laslová, Klára ; Horák, Miloš (referee) ; Rajchlová, Jaroslava (advisor)
The diploma thesis focuses on the area of consolidated financial statements. In the theoretical part, the basic terms, methods and the system of consolidation of the financial statements are specified. In the analytical part, the company is presented and an assessment of the current situation is carried out. Subsequently, these findings are applied in the practical part, where a change in the consolidation method is proposed due to the sale of a portion of the ownership interest held in the subsidiary. In conclusion, the economic impact of the operation is assessed.
Changes in Consolidated Financial Statements as a Result of Changes in The Size of The Share in The Company
Laslová, Klára ; Horák, Miloš (referee) ; Rajchlová, Jaroslava (advisor)
The diploma thesis focuses on the area of consolidated financial statements. In the theoretical part, the basic terms, methods and the system of consolidation of the financial statements are specified. In the analytical part, the company is presented and an assessment of the current situation is carried out. Subsequently, these findings are applied in the practical part, where a change in the consolidation method is proposed due to the sale of a portion of the ownership interest held in the subsidiary. In conclusion, the economic impact of the operation is assessed.
Srovnání manažerských aspektů corporate governance v rámci skupin společností ve vybraných jurisdikcích
Kotrba, Martin ; Tyll, Ladislav (advisor) ; Kubíček, Aleš (referee)
One of the ways how to solve the agency problem is to align the managers and shareholders interests. Such concord can be achieved through an appropriate selection and set-up of remuneration policy for the top managers of companies. This thesis studies the compensation methods of five biggest corporations in each of the G7 countries and then further analyses the outcomes of the research using statistical and descriptive methods. The analysis is done through a comparison of performance of the company and the industry in order to identify if there is a link between the used compensation method and the company s under or over performance. The findings are described and eventual implications are presented at the end of the paper.

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