Regulation of Finance and Accounting

21st and 22nd Virtual Annual Conference on Finance and Accounting (ACFA2020-21), Prague, Czech Republic

Specificaties
Gebonden, blz. | Engels
Springer International Publishing | e druk, 2022
ISBN13: 9783030998721
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Springer International Publishing e druk, 2022 9783030998721
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Samenvatting

This edition provides a mix of research perspectives to examine the economic and non-economic outcomes of global developments in financial regulation, monetary and fiscal measures, or sustainable development, with a tailored focus on specifics in emerging and transitioning countries. The volume combines a mix of approaches to investigate relevant newly emerged topics (e.g., economics of emissions, corporate social responsibility reporting) as well as traditional issues requiring new approaches (e.g., exchange rate mechanisms, investment strategies, the impact of corporate reporting on economic fundamentals). Such a comprehensive view of contemporary economic phenomena makes the volume attractive not only to academia, but also to regulators and policymakers, when deliberating on the potential outcomes of competing regulatory mechanisms.

Specificaties

ISBN13:9783030998721
Taal:Engels
Bindwijze:gebonden
Uitgever:Springer International Publishing

Inhoudsopgave

1.&nbsp;Financial Regulations, Supervision Structure and Banking Performance in CESEE.- 2.&nbsp;The income velocity of money - determinants&nbsp;(case of the Czech Republic).- 3.&nbsp;The Impact of Central Bank Policy Rate on&nbsp;Financial Development: The case of Europe.- 4.&nbsp;Causes of limitations of GDP per capita as an<div>indicator of economic development.- 5.&nbsp;A Synergistic Forecasting Model for Techno-Fundamental Analysis of Gold Market Returns.- 6.&nbsp;Inter–market Sentiment Analysis Using Markov&nbsp;Switching Bayesian VAR Analysis.- 7.&nbsp;Heston-Hull-White model.- 8.&nbsp;The implementation of borrower- based&nbsp;measures: the case of the Czech Republic.- 9.&nbsp;Prepayment Risk in Banking: Empirical</div><div>Evidence from the Czech Republic.- 10.&nbsp;Determinants of Capital Structure: The Case of&nbsp;Chinese Technology Firms.-11.&nbsp;The analysis of share repurchases in European&nbsp;countries.-12.&nbsp;Split payment mechanism in the European Union&nbsp;- comparative analysis.-13.&nbsp;Investment in the Business Operations of Polish</div><div>Listed Companies.-14.&nbsp;The Impact of Renewable Energy and Technology Innovation on Chinese Carbon Dioxide Emissions.-15.&nbsp;Green Bond Pricing and Its Determinant: Evidence&nbsp;from Chinese Secondary Market.-16.&nbsp;The Use of Sustainable Archetypes in Financial&nbsp;Entities: A Comparison of Developed and&nbsp;Emerging Economies.- 17.&nbsp;The role of IAS 38 in the Evaluation of the&nbsp;Effects of Business Model Innovation.- 18.&nbsp;How Czech companies comply with IAS 36</div><div>disclosure requirements.-19.&nbsp;Does IFRS 9 Increase Volatility of Loan Loss&nbsp;Provisions?-20.&nbsp;IFRS 9 – Implications on Procyclicality.-21.&nbsp;Financial highlights on corporate websites:&nbsp;empirical evidence from Poland.-22.&nbsp;International Financial Reporting Standards&nbsp;and Earnings Quality: The Case of Listed Firms&nbsp;in Saudi Arabia.- 23.&nbsp;Deferred Tax Reporting in Czech Limited&nbsp;Partnerships.- 24.&nbsp;The Effect of the Deferred Tax on Business&nbsp;Combinations in the Czech Republic.-25.&nbsp;The specificity of the accounting and tax system&nbsp;and the importance of a limited partnership on</div><div>the example of the economy of the Republic of</div><div>Poland.- 26.&nbsp;The origin of true and fair view in the Czech accounting.- 27.&nbsp;Role of independent professional body in accounting regulation in the Czech Republic.- 28.&nbsp;Audit Committee Composition and Corporate&nbsp;Risk Disclosure in Emerging Country.- 29.&nbsp;The supervisory authorities' view on audit&nbsp;quality in the Czech Republic.- 30.&nbsp;Shadow economy in the regions of Russia:&nbsp;Spatial aspects.- 31.&nbsp;State-owned enterprises in the era of Peter the&nbsp;Great.- 32.&nbsp;Examining the Impact of Socioeconomic Factors&nbsp;on Crime Rates: A Panel Study.- 33.&nbsp;Tax avoidance and companies’ opacity: a theoretical approach.- 34.&nbsp;Testing thevalidity of Wagner's law in the Czech Republic</div>

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