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New Trends in Finance and Accounting

Edited by David Procházka

in Springer Proceedings in Business and Economics from Springer

Date: 2017
ISBN: 978-3-319-49559-0
References: Add references at CitEc
Citations: View citations in EconPapers (5)

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Chapters in this book:

Ch Chapter 1 The Euro Marriage
Aleš Michl
Ch Chapter 10 Cost Efficiency of European Cooperative Banks: Are Small Institutions Predestined to Fail?
Matěj Kuc
Ch Chapter 11 The Banking Union: A View of the New Regulatory Rules
Luboš Fleischmann
Ch Chapter 12 Forecasting Jumps in the Intraday Foreign Exchange Rate Time Series with Hawkes Processes and Logistic Regression
Milan Fičura
Ch Chapter 13 Influence of Selected Factors on Hedge Fund Return
Stanislav Hába
Ch Chapter 14 Interest Rate Sensitivity of Non-maturing Bank Products
Martina Hejdová, Hana Džmuráňová and Petr Teply
Ch Chapter 15 Examining the Interdependencies Between Leverage and Capital Ratios in the Banking Sector of the Czech Republic
Karel Janda and Oleg Kravtsov
Ch Chapter 16 Alternative Approaches to Insurance of Extreme Flood Risk
Hana Bártová
Ch Chapter 17 Non-life Insurance Purchases of Polish Households: A Study of Leading Trends
Monika Wieczorek-Kosmala, Daniel Szewieczek, Helena Ogrodnik and Maria Gorczyńska
Ch Chapter 18 Ukrainian Exchange Returns: The Day-of-the-Week Effect
Zoriana Matsuk and Fitim Deari
Ch Chapter 19 Selected Passages from the Development History of Hungarian Banking Supervision in the Turn of Twentieth Century’s Period
Bence Varga
Ch Chapter 2 Does Euro Introduction Ensure Lower Vulnerability of the New Euro Area Members to the External Shocks? The Case of the Central and Eastern European Countries
Vilma Deltuvaitė
Ch Chapter 20 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
Piotr Podsiadło
Ch Chapter 21 Dependence of VAT Revenues on Other Macroeconomic Indicators
Jana Morávková
Ch Chapter 22 Shares in Central Government Income Taxes as a Revenues Source of Urban Municipalities in Poland
Jarosław Olejniczak
Ch Chapter 23 Can the Charitable Tax Deduction Stimulate Corporate Giving? Evidence from the Russian Banking System
Anna Kireenko and Sofia Golovan
Ch Chapter 24 The Impact of Taxation on Unemployment of University Absolvents
Ladislav Bušovský
Ch Chapter 25 Analysis of Tax Burden in the Slovak Republic with Emphasis on Depreciation
Miroslava Vašeková and Martina Mateášová
Ch Chapter 26 Fees or Taxes? The Question for the Czech Municipality
Pavlína Brabcová
Ch Chapter 27 Game-Theoretic Model of Principal–Agent Relationship Application in Corporate Tax Policy Design
Vladimir Kirillov
Ch Chapter 28 Shadow Economy in the Regions of the Russian Federation and the Ukraine
Anna Kireenko, Yuriy Ivanov, Ekaterina Nevzorova and Olga Polyakova
Ch Chapter 29 Availability of Healthcare Services in Rural Areas: The Analysis of Spatial Differentiation
Paulina Ucieklak-Jeż, Agnieszka Bem and Rafał Siedlecki
Ch Chapter 3 Does Strong Employment Support Strong National Currency? An Empirical Analysis for the US Economy
Elvan Akturk Hayat and Ismet Gocer
Ch Chapter 30 Spatial Analysis of Turkish Voter Behaviours: Does Regional Distribution of Public Expenditures Affect Voting Rate?
Guner Tuncer and Ersin Nail Sagdic
Ch Chapter 31 Does Privatization Affect Airports Performance? A Comparative Analysis with AHP-TOPSIS and DEA
Burak Keskin and Efehan Ulas
Ch Chapter 32 An Empirical Analysis of Post-contractual Behaviour Regarding Public Contracts for Construction Work in the Czech Republic
Michal Plaček, František Ochrana, Martin Schmidt and Milan Půček
Ch Chapter 33 Reasons for Differences in European Financial Reporting
Marcela Žárová
Ch Chapter 34 Forced IFRS Adoption: Direction of the “EU-15 Parents—CEE Subsidiaries” Links
David Procházka
Ch Chapter 35 The IFRS Adoption by BRICS Countries: A Comparative Analysis
Tatiana Dolgikh
Ch Chapter 36 Intangibles Disclosure: Evidence from Annual Reports of the Jordanian Industrial Public Listed Companies
Radhi Al-Hamadeen, Malek Alsharairi and Haya Qaqish
Ch Chapter 37 Specifics of Accounting in the Agricultural Sector
Irena Honková
Ch Chapter 38 New Legislation Concerning Cash Accounting in the Czech Republic and Comments on the Application of the Cash Flow Principle
Jan Molín
Ch Chapter 39 Comparison of Accounting for Mergers in the Czech Republic and Poland
Jiří Pospíšil and Marzena Strojek-Filus
Ch Chapter 4 The Theory of Debt-Deflation: A Possibility of Incompatibility of Goals of Monetary Policy
Samy Metrah
Ch Chapter 40 The Revised Control Concept in the Consolidated Financial Statements of Czech Companies
Tereza Gluzová
Ch Chapter 41 Audit Market Concentration Analysis Focusing on Auditors of Public Interest Entities
Michal Šindelář and Libuše Müllerová
Ch Chapter 42 Audit Committees in Corporate Governance: Selected Issues in the Czech Environment
Jaroslava Roubíčková and Robert Jurka
Ch Chapter 43 The Municipality Economic Review by Auditor or by Regional Authority?
Petra Baranová
Ch Chapter 44 All for One and One for All: A Cross-Sector Analysis of Reporting Standards
Tudor Oprisor and Andrei-Razvan Crisan
Ch Chapter 45 Disclosure of Financial Information About the General Government Sector by IPSAS
Marianna Kršeková
Ch Chapter 46 The Comparative Analysis of CAS and IPSAS Requirements on Tangible Fixed Assets
Martin Dvořák and Lukáš Poutník
Ch Chapter 47 Sustainability Reporting Versus Integrated Reporting: BIST Sustainability Index
Gülşah Atağan
Ch Chapter 48 Management Control Systems Through the Lens of the Agency Theory
Hana Vimrová
Ch Chapter 49 Sustainable Controlling: Measuring Method Based on the Catalogue of Controller Tasks
Michał Chalastra, Anna Siemionek and Roman Kotapski
Ch Chapter 5 Gold Versus Stocks as an Inflationary Hedge: The Case of Spain
Nesrin Ozatac, Mohamad Kaakeh and Bezhan Rustamov
Ch Chapter 50 Empirical Study of Approach to Sustainability Management and Reporting in the Czech and Slovak Republic
Petr Petera, Jaroslav Wagner and Renáta Pakšiová
Ch Chapter 51 Adoption of Strategic Management Accounting Techniques in Czech and Slovak Companies
Markéta Boučková and Ladislav Šiška
Ch Chapter 52 The Use of Assessment of Work Performance of Human Resources as a Tool of Management Accounting to Result Controls in Slovak Companies
Pavol Ďurana
Ch Chapter 53 Use of Management Accounting Information for the Formation of the Business Model of a Public Company
Rosa Grigoryevna Kaspina and Lyudmila Sergeevna Khapugina
Ch Chapter 54 How Demands of Donors Influence the Design of the Management Control System of Not-for-Profit Nongovernmental Organizations
Ondřej H. Matyáš
Ch Chapter 55 Actual Problems of Accounting Ensuring Asset Management at the Enterprises of Ukraine
Yuliya Timoshchenko
Ch Chapter 56 Direct and Indirect Influence of Information and Communication Technology on Corporate Performance
David Špičák
Ch Chapter 57 Facility Management as a Partner of Cost Controlling at Costs Optimization in the Selected Enterprise
Ladislav Vagner
Ch Chapter 58 Pecking Order Theory and Innovativeness of Companies
Katarzyna Prędkiewicz and Paweł Prędkiewicz
Ch Chapter 59 A Compulsory Corporate Finance: Reflections on the Scope and Method
Artur Walasik
Ch Chapter 6 Is There a Relation Between HDI and Economic Performances?
Efehan Ulas and Burak Keskin
Ch Chapter 60 Socially Responsible Investment Market Size in Poland: The Content Analysis
Anna Doś and Monika Foltyn-Zarychta
Ch Chapter 61 The Role of Convertible Bonds in the Corporate Financing: Polish Experience
Joanna Błach and Gariela Łukasik
Ch Chapter 62 Evaluation of Investment Attractiveness of Commonwealth of Independent States
Victoria Chobanyan
Ch Chapter 63 Using Rating for Credit Risk Measurement
Anna Siekelová
Ch Chapter 64 Applicability of Selected Predictive Models in the Slovak Companies
Ivana Weissová
Ch Chapter 65 Model of Hospitals’ Financial Distress Forecasting: Comparative Study
Agnieszka Bem, Rafał Siedlecki, Paulina Ucieklak-Jeż and Tatana Hajdikova
Ch Chapter 66 Determinants of Long-Term and Short-Term Debt Financing: Evidence from Poland
Bogna Kaźmierska-Jóźwiak, Jakub Marszałek and Paweł Sekuła
Ch Chapter 67 A Working Capital and Liquidity
Aleksandre Petriashvili
Ch Chapter 68 Determinant Factors of Economic Value Added: Case of Ukrainian Wineries
Anastasiia Fialkovska
Ch Chapter 69 Dividend Policy of State-Owned Companies: Evidence from the Russian Federation
Olga Belomyttseva and Larisa Grinkevich
Ch Chapter 7 Foreign Capital Inflows and Stock Market Development in Turkey
Yilmaz Bayar
Ch Chapter 70 Personal Bankruptcy in Královéhradecký and Pardubický Regions
Jan Hospodka, Jakub Maixner and Jiří Šimůnek
Ch Chapter 71 Existence of Size Premium: A Review of Literature and Suggestions for Future Research
Premysl Krch
Ch Chapter 72 Invested Capital, Its Importance, and Interpretability Within Income-Based Methods for Determining the Value of the Company
Tomáš Krabec and Romana Čižinská
Ch Chapter 73 Constructing Czech Risk-Free Yield Curve by Nelson-Siegel and Svensson Method and Their Comparison
Martin Hanzal
Ch Chapter 74 Discount Rate for Human Life-Related Decisions
Pavel Kuchyňa
Ch Chapter 75 Discount Rate in Business Damage Cases
Barbora Hamplová
Ch Chapter 76 Medical Device Price and Valuation
Silvie Jerabkova
Ch Chapter 77 Specification of Net Operating Assets for Economic Value Added Calculation from Balance Sheets Reported According to IAS/IFRS
Štěpánka Křečková
Ch Chapter 78 Agricultural Land Valuation and Capitalization Ratio
Guler Yalcin
Ch Chapter 8 Count Data Modeling About Relationship Between Dubai Housing Sales Transactions and Financial Indicators
Olgun Aydin, Elvan Akturk Hayat and Ali Hepsen
Ch Chapter 9 Predictive Bankruptcy of European e-Commerce: Credit Underwriters Inexperience and Self-assessment
Karel Janda and David Moreira

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DOI: 10.1007/978-3-319-49559-0

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