The Impact of Globalization on International Finance and Accounting : 18th Annual Conference on Finance and Accounting (ACFA) / / edited by David Procházka

• Pubblicazione: Cham : , : Springer International Publishing : , : Imprint : Springer, , 2018
• Edizione: First edition.
• Descrizione fisica: 1 online resource (IX, 484 p. 35 illus., 15 illus. in color.)
• Disciplina: 657
• Soggetto topico: Macroeconomics; Globalization; Markets; Accounting; International finance
• Persona (resp. second.): ProcházkaDavid
• Nota di bibliografia: Includes bibliographical references at the end of each chapters and index.
• Nota di contenuto: The Impact of Corporate Income Taxation on Location Choice of Investments: Separate Accounting Versus Formula Apportionment / Hulya Celebi -- Environmental Sustainability as a Determinant of Foreign Direct Investments: Empirical Evidence from Sweden / Olga Golubeva -- Are R&D-Active SMEs in the Emerging Markets Financially Constrained? Self-Evaluation Approach / Katarzyna Predkiewicz -- Tax Incentives for Innovative Small Business: The Russian Model / Anastasiia Grinkevich -- Relationships Between World Stock Market Indices: Evidence from Economic Networks / Vojtech Fucik -- The Financial Evaluation of Population Growth in Relation to Development Aid: China Versus India (Two Nation Brands’ Stories) / Rostislav Mansfeld -- The Relationship Between Government Expenditure on Education and Economic Growth: The Case of France / Nesrin Ozatac, Nigae Taspinar -- Exchange Rate Exposure and Usage of Foreign Currency Derivatives by Indian Nonfinancial Firms / Krishna Prasad -- Are the Central and Eastern European Countries More Vulnerability to the External Shocks? / Vilma Deltuvaite -- Micro-level Evidences of Moral Hazard in the European Financial Institutions / Karel Janda and Oleg Kravtsov -- Changes in Mortgage LTV Schemes: Are We Facing New Price Bubble on Residential Market? / David Mazacek -- Liability Risk Management of Central European Banks Under New Regulatory Requirements / Hana Dzmuranova -- Tax Efficiency of Czech Insurance Undertakings / Hana Bartova -- Financial Innovations in Equity Issuance: A Prague Stock Exchange Review / Petr Jiranek -- The Reasons Underlying Retail Banking Homogenization in the Second Half of the Nineteenth Century / Vojtech Mullner -- Relationship Between the Company Size and the Value: Empirical Evidence / Premysl Krch -- A Note on the Gordon Growth Model with Taxes / Olga Belomyttseva, Larisa Grinkevich and Anastasiia Grinkevich -- Indirect Valuation and Earnings Stability: Within-Company Use of the Earnings Multiple / Michal Kaszas -- Measurement of Profit Losses from Brand Damage: The Case of an Unlisted Company / Tomas Krabec -- Czech Industrial Real Estate Market: The Quest for Realistic Model / Jaroslav Kaizr -- Financial Performance of Czech Subsidiaries of the EU-Listed Companies / David Prochazka -- Cash Flow Ratios’ and Liquidity Ratios’ Analysis of Selected Listed Companies in Sri Lanka / Aleksandre Petriashvili -- Searching for Today’s Purpose of Remunerating Employee Inventions Through Grounded Theory / Pavel Svacina -- A Fiscal Demography: Toward Demographic Approach to Public Finance / Artur Walasik -- Spatial Concentration of Local Government Expenditure in the Czech Republic / Lucie Sedmihradska -- Economic Voting in the 2006 Czech General Election / Ivana Tomankova -- Social Expenditures and Poverty in Central and Eastern European Union Countries: A Causality Analysis / Yilmaz Bayar -- Are Health-Care Services Luxury Goods? / Paulina Ucieklak-Jez, Agnieszka Bem, Pawel Predkiewicz -- The Relationship between Corruption and Tax Burden: The Moderator Effect of Strength of Auditing and Reporting Standards / Gul Yesilcelebi -- Different Approaches in Business Information Disclosures in European Annual Reports / Marcela Zarova -- What Are the Origins of New Leasing Conceptual Models and How These Models Are Coming True in IFRS 16? / Mariana Peprnickova -- Company in a Global Environment and Intangible Assets / Teresa Maszczak -- The Concept of Measurement and Reporting of Human Capital / Wojciech Koziol -- Exploratory Analysis of Voluntary Reporting on Human Resources in the Czech Republic / Petr Petera and Jaroslav Wagner -- The Pricing of Audit Fees: Empirical Evidence from Czech Republic / Michal Sindelar -- The Going Concern Threats and Deferred Tax Assets Recognition: The Gap Between Theory and Practice / Ireneusz Gorowski -- The IFRS Assessment by Publicly Traded Companies / Simona Tuzarova and Ladislav Mejzlik -- IFRS 5 and Its Reporting in the Czech Republic / Jan Hospodka -- Explaining Risk Premium on Bank Bonds by Financial Ratios / Ovunc Gursoy -- The Use of Tax and Nontax Provisions and Allowances / Irena Honkova -- Revenue Recognition in the Public Hospitals / Josef Krupicka -- A Literature Review of Financial Performance Measures and Value Relevance / Nattarinee Kopecka -- The Relation Between Using Business Intelligence Solutions and Corporate Performance / David Spicak -- Economic Security Indicators Forecasting for Management Decisions Based on Integrated Reporting Data / Alsu Ahmetshina, Roza Kaspina and Lina Molotov -- Multidimensional Process of Financial Controlling Implementation / Anna Siemionek and Michal Chalastra -- Strategic and Operational Perspective of the Principles of Identification of the Scopes of Responsibility for Costs / Michal Chalastra -- The Use of Management Accounting Information in Non-financial Reporting and Interaction with Stakeholders of Public Companies / Alsu Ahmetshina, Venera Vagizova and Roza Kaspina -- The First and the Second Generation of Statistical Methods in Management Accounting Research / Ladislav Siska -- Estimation of Housing Demand with Adaptive Neuro-Fuzzy Inference Systems (ANFIS) / Olgun Aydin -- Corporate Tax as an Instrument of Tax Competition Among the EU Countries / Robert Matusiak.
• Sommario/riassunto: "This proceedings volume analyzes the impact of globalization on international financial flow as well as harmonized financial reporting. Featuring contributions presented at the 18th Annual Conference on Finance and Accounting held at the University of Economics in Prague, this book examines the economic consequences of the globalized world in the sphere of corporate and public finance, monetary systems, banking, financial reporting and management accounting. The global perspective is accompanied by local specific cases studies, including those from emerging markets. In addition, the combination of micro- and macroeconomic approaches provide insights on the behavior of all relevant stakeholders in the process and the results of dynamic pressures surrounding global capital markets and international investments. This book will serve as a useful resource for scholars and researchers, practitioners and policy makers in the fields of finance, economics and accounting." -- Publisher's description.
• Titolo autorizzato: The Impact of Globalization on International Finance and Accounting
• ISBN: 331968762X; 9783319687629; 3319687611; 9783319687612
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910299660203321
• Lo trovi qui: Univ. Federico II
• Serie: Springer Proceedings in Business and Economics, . 2198-7246