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Role of Financial Accounting Standardization in Initial Public Offerings
[Role standardizace finančního účetnictví při kotaci podniku na veřejném kapitálovém trhu]

Author

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  • Monika Janičíková

Abstract

The main role of accounting standardization is to provide uniform view on financial position of reporting company. The uniform reporting contributes to trustworthy image and understanding from investors and regulatory authorities. This article deals with information obligatory rules in the course of IPO. We focus on exchanges because they are those that use IFRS and US GAAP concepts in listing rules. Different approaches of exchanges are compared in listing rules of the most important exchanges (NYSE, NASDAQ, LSE and HKSE).

Suggested Citation

  • Monika Janičíková, 2014. "Role of Financial Accounting Standardization in Initial Public Offerings [Role standardizace finančního účetnictví při kotaci podniku na veřejném kapitálovém trhu]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2014(4), pages 94-105.
    • Handle: RePEc:prg:jnlcfu:v:2014:y:2014:i:4:id:426:p:94-105
    DOI: 10.18267/j.cfuc.426
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    References listed on IDEAS

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    1. Gheorghiu Anca & Burghelea Constantin Octavian & Gheorghiu Anda, 2014. "The Globality of the Competitive Process," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 16-20, May.
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    3. Beke, Jeno, 2010. "Business and economic aspects of accounting standardization in Hungary," Business and Economic Horizons (BEH), Prague Development Center (PRADEC), vol. 2(2), pages 1-7, July.
    4. Hans Westlund & Yuheng Li, 2014. "From urban-rural to global dependencies," International Journal of Global Environmental Issues, Inderscience Enterprises Ltd, vol. 13(2/3/4), pages 141-149.
    5. Marcel P. Timmer & Abdul Azeez Erumban & Bart Los & Robert Stehrer & Gaaitzen J. de Vries, 2014. "Slicing Up Global Value Chains," Journal of Economic Perspectives, American Economic Association, vol. 28(2), pages 99-118, Spring.
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    More about this item

    Keywords

    IFRS; US GAAP; Initial Public Offering; Primární emise akcií;
    All these keywords.

    JEL classification:

    • G30 - Financial Economics - - Corporate Finance and Governance - - - General

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