Další formáty:
BibTeX
LaTeX
RIS
@inproceedings{7165, author = {Pavlát, Vladislav and Lánský, Jan}, address = {Praha}, booktitle = {Proceedings of The 6th International Scientific Conference IFRS: Global Rules and Local Use}, editor = {Jindřichovská, I., Kubíčková, D.}, keywords = {Corporate social responsibility; Stock exchanges - The Prague Stock Exchange; IFRS Standards; CSR reports; ISO 26000}, howpublished = {elektronická verze "online"}, language = {eng}, location = {Praha}, isbn = {978-80-906585-7-8}, note = {konference v minulosti WoS}, pages = {200-208}, publisher = {Anglo-American University}, title = {Impact of CSR Reports on PSE Listed Companies' Income}, url = {https://www.aauni.edu/data/files/sbornik-ifrs-verze2.pdf}, year = {2018} }
TY - JOUR ID - 7165 AU - Pavlát, Vladislav - Lánský, Jan PY - 2018 TI - Impact of CSR Reports on PSE Listed Companies' Income PB - Anglo-American University CY - Praha SN - 9788090658578 N1 - konference v minulosti WoS KW - Corporate social responsibility KW - Stock exchanges - The Prague Stock Exchange KW - IFRS Standards KW - CSR reports KW - ISO 26000 UR - https://www.aauni.edu/data/files/sbornik-ifrs-verze2.pdf L2 - https://www.aauni.edu/data/files/sbornik-ifrs-verze2.pdf N2 - The objective of this research paper is to analyze the impact of including CSR Reports into Annual reports of 11 companies listed on the PSE Prime Market on their income during the 5-years period of 2011 to 2015. The fulfillment of this objective is based on selection of one relevant indicator – the company’s revenue – as a benchmark for the company’s development potential. Data for Revenues given in different currencies were converted to be comparable. Companies were divided into two groups: with CSR and without CSR, and corresponding two tables with relative values were prepared. Then, average share values (as a geometric mean) for individual years and for both companies´ groups were calculated. Finally, an average of average values for individual years was calculated (as a geometric mean). Results of quantitative research based on data of 11 PSE listed companies did not confirm any impact of ISO 26000 on financial results of these companies (2011-15). The companies without CSR reached a better value than companies with CSR. Ergo, the introduction of CSR had no positive impact on the increase of Revenues. ER -
PAVLÁT, Vladislav a Jan LÁNSKÝ. Impact of CSR Reports on PSE Listed Companies' Income. In Jindřichovská, I., Kubíčková, D. \textit{Proceedings of The 6th International Scientific Conference IFRS: Global Rules and Local Use}. Praha: Anglo-American University. s.~200-208. ISBN~978-80-906585-7-8. 2018.
|