Valuation Journal
Valuation Journal
University of Economics, Prague

Information for Authors

1. Types of articles

The Valuation journal publishes articles related to the field of valuation of business and each asset item, eventually articles associated with these topics.

The Valuation journal consists of the following sections:

  1. Articles (main part),
  2. Discussion,
  3. Information,
  4. Publications.

ad a) The section Articles is the main part of the journal and accepts submissions, which fulfil all formal requirements for academic work.

ad b) The section Discussion accepts contributions discussing or amending findings stated in an article in the journal’s main part.

ad c) The section Information accepts information about academic conferences and seminars taking place, about dissertations, eventually another information from the field of valuation.

ad d) The section Publications accepts information and reviews of publications.

All submissions should be sent to the editor’s email address Submissions sent to the section Articles are subject to a review process.

2. License statement

A submission cannot be published in the journal without the License statement self-signed by the author(s) which grants the acquirer (i.e. University of Economics in Prague) with the right to publish an article free of charge in printed and also electronic version of the journal. Moreover the author(s) declares that:

  1. the submission is solely the work of the author(s) stated and it does not violate any copyrights,
  2. the submission is original and must not have been previously published elsewhere (except academic yearbooks or conference papers).

3. Review process

Editorial board selects two independent reviewers among publicly recognized experts to evaluate each submission to the section Articles. Reviewers cannot be members of the journal’s editorial staff or author’s co-workers.

  • Reviewers are processing examiner’s report with due professional care.
  • Examiner’s report must contain reviewer’s comments, short evaluation of benefits of the article and final verdict which can be one of the following:
  1. Recommended without comments.
  2. Recommended with comments whose incorporation is optional for the author.
  3. Recommended with comments whose incorporation is obligatory for the author. The submission returns to the reviewer for a new review.
  4. Not recommended. The submission will not be accepted for publication.
  • Editorial board has a right to appoint another reviewer in case of doubts of the reviewer’s conclusions. At least one positive recommendation (see a and b) is necessary in order to have the submission published in the journal.
  • Names of the reviewers will be published in a list of all reviewers for the past year on the journals webpage after the end of the calendar year without reference to each article

4. Selection of submissions

The editorial board selects the articles based on the review process. There is no legal right to have the article published. Publication of the article is free of charge. The contributions are not remunerated.

5. Requirements for submission

Each submission must fulfil following formal requirements. The submission:

  1. is sent electronically in one MS Word document,
  2. must be created according to the Sample article,
  3. subject to the review are restricted to 30 pages formatted as per the sample, other submissions should not exceed 5 pages of this format,
  4. must be written in accordance with applicable rules of Czech resp. Slovak language spelling,
  5. must be created in the way that it can be published in black and white form – therefore only the black colour of the font is allowed. Pictures, graphs and tables with coloured background, lines or captions should be avoided,
  6. must contain name, surname and title of the author, his/her contact email address and name of the institution,
  7. must contain at the end of the following parts: Conclusion, Literature, Abstract (i.e. short description of the manuscript), Key words (i.e. minimum of three key words describing subject of the manuscript), Name in English language, Abstract in English language, Key words in English language and Journal of Economic Literature Classification <>.
  8. Equations. Equations must be numbered and created in Microsoft Equation 3.0.
  9. Variables. Variables must be written in the text in italics.
  10. Numbers. Decimals should be divided by comma and thousands by full stop.
  11. Tables. Each table must be numbered, titled and must contain a source of data in case the figures are not original.
  12. Pictures (graphs and schemes). Each picture must be numbered, titled and must contain a source of data in case the figures are not original.
  13. Footnotes should be used in exceptional cases and only to:
    • introduce an author by stating his/her name, surname, title, e-mail address and name of the institution,
    • describe an research project, which conclusion is presented in the article,
    • present additional remarks which explaining the text in detail,
    • but never to list references.

6. Bibliographic citations

Bibliographic citations must be consistent with ČSN ISO 690 (see e.g., In the text, references are cited as per the Harvard system:

  1. References in the text consist of first element and the year of publication of the referenced document. If the first element (usually surname of the author) already appears in the text, the year follows in round brackets. If the text does not contain the first element, the first element followed by the year of publication is stated in brackets. In case of the reference to the specific page of a document, relevant page number follows the year of publication. In case more documents have the same first element and the year of publication, small letters (a, b, c,..) in brackets following the year of publication are used as a distinction.
    Example: The thesis on neutrality of dividend policy first appeared in the 60s of the last century (Miller – Modigliani, 1961). Later the validity of the thesis was empirically tested, e.g. by Black and Scholes (1974a). According to Lease (2000, p. 46)…
  2. Every reference cited in the text is also present in the reference list (and vice versa)
  1. Follow the styles shown in the examples below for print and online references:


  • Mařík, M. – Maříková, P. (2005): Moderní metody hodnocení výkonnosti a oceňování podniku. 2. Praha: Ekopress. ISBN 80-86119-61-0.

yearbook’s contribution:

  • Ištvánfyová, J. – Mejzlík, L. (2005): Nové trendy využití elektronické výměny dat. In Mejzlík, L. – Juhászová, Z. (ed.): Teória, prax a vzdelávanie v účtovníctve a audítorstve vo svetle medzinárodných noriem. Bratislava: Ekonomická univerzita, 5.9.2005 – 7.9.2005, pp. 22–25. ISBN 80-225-2078-0.

journal’s contribution:

  • Brůna, K. (2005): Mechanismus stabilizace ultrakrátkých úrokových sazeb prostřednictvím repo operací České národní banky. Politická ekonomie, Vol. 53, No. 4, pp. 459–476. ISSN 0032-3233.

internet article:

  • Lawrence Berkeley National Laboratory (2005): Basic vs. Applied Research. [on-line], San Francisco: University of California, c2005, [cit.: 1. 11. 2005]. Available at:
  • IASB (2005): IFRIC – Items under consideration. [on-line], London: IASB, c2005, [cit.: 18. 10. 2005]. Available at: