Regulation of Finance and Accounting(Springer Proceedings in Business and Economics)

财务与会计监管:第21与第22届财务与会计虚拟年会 2020与2021 / 会议录

会计学

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作      者
出  版 社
出版时间
2022年07月10日
装      帧
精装
ISBN
9783030998721
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页      码
395
语      种
英文
版      次
1
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图书简介
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.
Evidence from the Czech Republic.- 10. Determinants of Capital Structure: The Case of Chinese Technology Firms.-11. The analysis of share repurchases in European countries.-12. Split payment mechanism in the European Union - comparative analysis.-13. Investment in the Business Operations of Polish
Listed Companies.-14. The Impact of Renewable Energy and Technology Innovation on Chinese Carbon Dioxide Emissions.-15. Green Bond Pricing and Its Determinant: Evidence from Chinese Secondary Market.-16. The Use of Sustainable Archetypes in Financial Entities: A Comparison of Developed and Emerging Economies.- 17. The role of IAS 38 in the Evaluation of the Effects of Business Model Innovation.- 18. How Czech companies comply with IAS 36
disclosure requirements.-19. Does IFRS 9 Increase Volatility of Loan Loss Provisions?-20. IFRS 9 – Implications on Procyclicality.-21. Financial highlights on corporate websites: empirical evidence from Poland.-22. International Financial Reporting Standards and Earnings Quality: The Case of Listed Firms in Saudi Arabia.- 23. Deferred Tax Reporting in Czech Limited Partnerships.- 24. The Effect of the Deferred Tax on Business Combinations in the Czech Republic.-25. The specificity of the accounting and tax system and the importance of a limited partnership on
the example of the economy of the Republic of
Poland.- 26. The origin of true and fair view in the Czech accounting.- 27. Role of independent professional body in accounting regulation in the Czech Republic.- 28. Audit Committee Composition and Corporate Risk Disclosure in Emerging Country.- 29. The supervisory authorities’ view on audit quality in the Czech Republic.- 30. Shadow economy in the regions of Russia: Spatial aspects.- 31. State-owned enterprises in the era of Peter the Great.- 32. Examining the Impact of Socioeconomic Factors on Crime Rates: A Panel Study.- 33. Tax avoidance and companies’ opacity: a theoretical approach.- 34. Testing the validity of Wagner’s law in the Czech Republic
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