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Global Versus Local Perspectives on Finance and Accounting : 19th Annual Conference on Finance and Accounting (ACFA 2018) / / edited by David Procházka
| Global Versus Local Perspectives on Finance and Accounting : 19th Annual Conference on Finance and Accounting (ACFA 2018) / / edited by David Procházka |
| Edizione | [1st ed. 2019.] |
| Pubbl/distr/stampa | Cham : , : Springer International Publishing : , : Imprint : Springer, , 2019 |
| Descrizione fisica | 1 online resource (385 pages) |
| Disciplina | 657 |
| Collana | Springer Proceedings in Business and Economics |
| Soggetto topico |
Macroeconomics
Business enterprises - Taxation Business tax - Law and legislation Accounting International finance Macroeconomics and Monetary Economics Business Taxation and Tax Law Financial Accounting International Finance |
| ISBN | 3-030-11851-7 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Chapter 1. Compliance with IAS 7 by Issuers of Listed Securities in the Czech Republic -- Chapter 2. Emission Rights Reporting by Czech Companies -- Chapter 3. Review of Models of Transitory Earnings -- Chapter 4. Leading by Example: Are State Owned Enterprises Leaders of Corporate Social Responsibility? Evidence from Poland -- Chapter 5. Reorganization in the Czech Republic -- Chapter 6. Influence of Representation of Mezzanine Capital on the Rule of True and Fair View -- Chapter 7. The Materiality in Financial Accounting: Theory and Practice -- Chapter 8. Financial Reporting on Impairment of Non-Cash-Generating Assets by Public Sector -- Chapter 9. Human Resource Accounting: The Football Sector -- Chapter 10. Institutional Pressures Influencing Accounting Policy Choices: A Case Study of Australian Emission Market -- Chapter 11. Good Corporate Governance Mechanism and Earnings Management: Study on Manufacturing Companies in Indonesia Stock Exchange -- Chapter 12. Valuation of Plant Biological Assets on the Example of Rapeseed -- Chapter 13. Is Bitcoin a Currency or an Investment? An IFRS View -- Chapter 14. Socially Responsible Investments in Financial Statements of Polish Public Companies -- Chapter 15. History of Budget Development According to People Responsible for Budget Planning in Poland -- Chapter 16. The Concept of the Balanced Scorecard Implementation for the Polish City of Olsztyn -- Chapter 17. An Analysis of the Influence of Mergers on the Economic Situation of a Successor Company in the Finance and the Insurance Sectors -- Chapter 18. Investigation of Global Production Network via Network Analysis -- Chapter 19. Non-Financial Information in Small and Medium-Sized Companies' Annual Reports: Evidence from the Czech Republic -- Chapter 20. Development and Validation of a New Insurance Literacy Index for a County Spatial Econometric Analysis: Empirical Evidence on the Romanian Life Insurance Market -- Chapter 21. Use of Adapted Particle Filters in SVJD Models -- Chapter 22. Problems of the Banking System of the Russian Federation in Modern Conditions -- Chapter 23. Individual Savings Accounts in Poland: Why Governments Did Not Nudge People to Make Savings Enough Strong?- Chapter 24. Diversification of Banking Activity and Its Importance in Building Financial Stability -- Chapter 25. The Influence of General Strikes against Government on Stock Market Behavior -- Chapter 26. Hedge Accounting During the Negative Interest Rate Environment by Insurance Companies -- Chapter 27. Evaluation of the Impact of Credit Rating Agencies Decisions on the Market of Treasury Debt Securities -- Chapter 28. The Importance of Timing in Estimating Beta -- Chapter 29. Solvency Position of Insurers on Czech Market at Day-One Reporting -- Chapter 30. Accounting Students and Employers Perceptions on Employability Skills in SEE Country -- Chapter 31. Gamification in Management Education -- Chapter 32. Expertise Fee Appreciation -- Chapter 33. Real Estate Valuations and Contributions to the Economy in Turkey -- Chapter 34. Should REIT Investors Be Concerned about Changing Economic Conditions?- Chapter 35. Consequences of the Arbitrage Dichotomy of Capital Allocation for the Construction of Opportunity Cost of Equity in Private Companies -- Chapter 36. Dividend Payout Ratio and Tweedie Distribution -- Chapter 37. Issuance of Brazilian Corporate Bonds Locally and Abroad: A Quasi-Natural Experiment in Brazil -- Chapter 38. Relevant Market Determination in Business Damage Cases -- Chapter 39. Real Estate Investment Funds Discount and Premium to NAV -- Chapter 40. Earn-Outs: Mitigating Risk and Bridging Value Expectations in Mergers and Acquisitions -- Chapter 41. Management Control Systems in Start-Ups as the Basis for Yield Potential -- Chapter 42. Prediction of Bankruptcy in Georgian Enterprises -- Chapter 43. Capital Structure Models Adjustments for Non Public Traded Companies -- Chapter 44. Harmony, Hierarchy and Dividend Policy around the World -- Chapter 45. Dividend Policy Explained by Standards of Living: An International Evidence -- Chapter 46. Analysis of India Outbound FDI Determinants Using Gravity Model Approach -- Chapter 47. Basel III Capital Requirements and Constraint of Credit Supply in Open Transition Economy -- Chapter 48. Financial Resources Governance of Ukraine: Identification of Opportunities and Conditions for Improvement -- Chapter 49. Corporate Credit-Spreads, Equity Trading Activities and Economic Growth -- Chapter 50. The Negative Interest Rates: Evidence from Bulgaria -- Chapter 51. Mentality Dimension of the Securities Market in Ukraine -- Chapter 52. Effect of Tax Evasion on Economic Development of Yobe State, Nigeria -- Chapter 53. Dynamics and Structural Development of Healthcare Expenditures in the Czech Republic -- Chapter 54. Does the Shadow Economy Kuznets Curve Exist for Russian Regions?- Chapter 55. An Examination with the Panel Model (Public Debt in the V4). |
| Record Nr. | UNINA-9910337678403321 |
| Cham : , : Springer International Publishing : , : Imprint : Springer, , 2019 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The Impact of Globalization on International Finance and Accounting : 18th Annual Conference on Finance and Accounting (ACFA) / / edited by David Procházka
| The Impact of Globalization on International Finance and Accounting : 18th Annual Conference on Finance and Accounting (ACFA) / / edited by David Procházka |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Cham : , : Springer International Publishing : , : Imprint : Springer, , 2018 |
| Descrizione fisica | 1 online resource (IX, 484 p. 35 illus., 15 illus. in color.) |
| Disciplina | 657 |
| Collana | Springer Proceedings in Business and Economics |
| Soggetto topico |
Macroeconomics
Globalization Markets Accounting International finance |
| ISBN |
331968762X
9783319687629 3319687611 9783319687612 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| 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. |
| Record Nr. | UNINA-9910299660203321 |
| Cham : , : Springer International Publishing : , : Imprint : Springer, , 2018 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
New Trends in Finance and Accounting : Proceedings of the 17th Annual Conference on Finance and Accounting / / edited by David Procházka
| New Trends in Finance and Accounting : Proceedings of the 17th Annual Conference on Finance and Accounting / / edited by David Procházka |
| Edizione | [1st ed. 2017.] |
| Pubbl/distr/stampa | Cham : , : Springer International Publishing : , : Imprint : Springer, , 2017 |
| Descrizione fisica | 1 online resource (XI, 850 p. 91 illus., 24 illus. in color.) |
| Disciplina | 658.15 |
| Collana | Springer Proceedings in Business and Economics |
| Soggetto topico |
Business enterprises - Finance
Macroeconomics Corporate governance Accounting Corporate Finance Macroeconomics and Monetary Economics Corporate Governance Financial Accounting Empreses Macroeconomia Govern corporatiu Comptabilitat |
| Soggetto genere / forma | Llibres electrònics |
| ISBN | 3-319-49559-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | The Euro Marriage -- Does Euro Introduction Ensure Lower Vulnerability of the New Euro Area Members to the External Shocks? -- Does Strong Employment Support Strong National Currency? -- The Theory of Debt-Deflation -- Gold versus Stocks as an Inflationary Hedge -- Is There a Relation between HDI and Economic Performances? -- Causality between Foreign Capital Inflows and Stock Market Development in Turkey -- Count Data Modelling about Relationship between Dubai Housing Sales Transactions and Financial Indicators -- Predictive Bankruptcy of European E-Commerce -- Cost Efficiency of European Cooperative Banks -- The Banking Union -- Forecasting Jumps in the Intraday Foreign Exchange Rate Time Series with Hawkes Processes and Logistic Regression -- Influence of Selected Factors on Hedge Fund Return -- Interest Rate Sensitivity of Non-Maturing Bank Products -- Examining the Interdependencies between Leverage and Capital Ratios in the Banking Sector of the Czech Republic -- Foreign Approaches to Cover Uninsurable Risks Offering Opportunities for the Czech Insurance Market -- Non-Life Insurance Purchases of Polish Households -- Ukrainian Exchange Returns -- Selected Passages from the Development History of Hungarian Banking Supervision in the Turn of 20th Century's Period -- State Aid for Rescuing and Restructuring Firms in Difficulty and Its Impact on the State of Public Finances in the European Union in the Years 1999-2014 -- Dependence of VAT Revenues on Other Macroeconomic Indicators -- Shares in Central Government Income Taxes as a Revenues Source of Urban Municipalities in Poland -- Can the Charitable Tax Deduction Stimulate Corporate Giving? -- The Impact of Taxation on Unemployment of University Absolvents -- Analysis of Tax Burden in the Slovak Republic with Emphasis on Depreciation -- Fees or Taxes? The Question for the Czech Municipality -- Game-theoretic Model of Principal-Agent Relationship Application in Corporate Tax Policy Design -- Shadow Economy in Regions of Russian Federation and Ukraine -- Availability of Health Care Services in Rural Areas -- Spatial Analysis of Turkish Voter Behaviors -- Does Privatization Affect Airports Performance? -- An Empirical Analysis of Post-contractual Behaviour Regarding Public Contracts for Construction Work in the Czech Republic -- Reasons for Differences in European Financial Reporting -- Forced IFRS Adoption -- The IFRS Adoption by BRICS Countries -- Intangibles Disclosure -- Specifics of Accounting in the Agricultural Sector -- New Legislation Concerning Cash Accounting in the Czech Republic and Comments on the Application of the Cash Flow Principle -- Comparison of Accounting for Mergers in the Czech Republic and Poland -- The Revised Control Concept in the Consolidated Financial Statements of Czech Companies -- Audit Market Concentration Analysis Focusing on Auditors of Public Interest Entities -- Audit Committees in Corporate Governance -- The Municipality Economic Review by an Auditor, or by Regional Authority? -- All for One and One for All: A Cross-Sector Analysis of Reporting Standards -- Disclosure of Financial Information about the General Government Sector by IPSAS -- The Comparative Analysis of CAS and IPSAS Requirements on Tangible Fixed Assets -- Sustainability Reporting versus Integrated Reporting -- Management Control Systems through the Lens of the Agency Theory -- Sustainable Controlling: Measuring Method Based on the Catalogue of Controller Tasks -- Empirical Study of Approach to Sustainability Management and Reporting in the Czech and Slovak Republic -- Adoption of Strategic Management Accounting Techniques in Czech and Slovak Companies -- he Use of Assessment of Work Performance of Human Resources as a Tool of Management Accounting to Results Controls in Slovak Companies -- Use of Management Accounting Information for the Formation of the Business Model of a Public Company -- How Demands of Donors Influence the Design of the Management Control System of Not-for-Profit Nongovernmental Organizations -- Actual Problems of Accounting Ensuring Asset Management at the Enterprises of Ukraine -- Direct and Indirect Influence of Information and Communication Technology on Corporate Performance -- Facility Management as a Partner of Cost Controlling at Costs Optimization in the Selected Enterprise -- Pecking Order Theory and Innovativeness of Companies -- A Compulsory Corporate Finance -- Socially Responsible Investment Market Size in Poland -- The Role of Convertible Bonds in the Corporate Financing -- Evaluation of Investment Attractiveness of Commonwealth of Independent States -- Using Rating for Credit Risk Measurement -- Applicability of Selected Predictive Models in the Slovak Companies -- Model of Hospitals Financial Distress Forecasting -- Determinants of Long-term and Short-term Debt Financing -- A Working Capital and Liquidity -- Determinant Factors of Economic Value Added -- Dividend Policy of State-Owned Companies -- Personal Bankruptcy in Kralovehradecky and Pardubicky Regions -- Existence of Size Premium -- Invested Capital, Its Importance, and Interpretability Within Income Based Methods for Determining the Value of the Company -- Constructing Czech Risk-free Yield Curve by Nelson Siegel and Svensson Method and Their Comparison -- Discount Rate for Human Life Related Decisions -- Discount Rate in Business Damage Cases -- Medical Device Price and Valuation -- Specification of Net Operating Assets for Economic Value Added Calculation from Balance Sheets Reported According to IAS/IFRS -- Agricultural Land Valuation and Capitalization Ratio. |
| Record Nr. | UNINA-9910156308003321 |
| Cham : , : Springer International Publishing : , : Imprint : Springer, , 2017 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||