Digitalization in Finance and Accounting: 20th Annual Conference on Finance and Accounting (Acfa 2019) Prague, Czech Republic

ISBN-13: 9783030552794 / Angielski / Miękka / 2022 / 384 str.

Procházka, David

Opis

This book explores current digitalization issues in finance and accounting with particular focus on emerging and transitioning markets. It features models, empirical studies and cases studies on topics such as Fintech, blockchain technology, financing renewable energy, and XBRL usage from sectors such health care, pharmacology, transportation, and education. Such a complex view of current economic phenomena makes the volume attractive not only for academia, but also for regulators and policy-makers, when deliberating the potential outcome of competing regulatory mechanisms.

Spis treści

Chapter 1: Financialization of the Economy vs. Fintech Processes in the Perspective of 2030.- Chapter 2: Peer-to-Peer Lending: Evolution and Trends.- Chapter 3: The Future of Audit: Literature Review of Possibilities of Automation and Blockchain Technology.- Chapter 4: Electronic data format XBRL: recent development and prospects in the EU.- Chapter 5: World Development of XBRL.- Chapter 6: Renewable Energy Financial Modelling: The Chinese Stock Prices Case.- Chapter 7: Is the Investors Biorhythm Affecting the Stock Market.- Chapter 8: Weather Influence on Stock Market: Evidence from Romania.- Chapter 9: Trust in the Collective Investment Sphere: Evidence from Ukraine.- Chapter 10: Does Regulatory Stress Testing Make Banks Perform Better and Be Less Risky.- Chapter 11: A Study on Assessment of the Reserve Adequacy: Evidence from Turkey.- Chapter 12: Testing New Measures of Exchange Market Pressure in Sub-Saharan Africa.- Chapter 13: Scenario Analysis Approach for Operational Risk in Insurance Companies.- Chapter 14: EU Governments after the Crisis: Ready for Future Bailouts.- Chapter 15: Testing the Hypothesis of Corporate Investment Life Cycle: The Case of Russia.- Chapter 16: Misuse of Company Mergers in Investment Funds.- Chapter 17: Does the Industry Matter? Airline Bankruptcy Prediction.- Chapter 18: Rules for Preparation and Publishing of Financial Statements in Bankruptcy and Reorganization Proceedings: Evidence from Poland and the Czech Republic.- Chapter 19: Information Asymmetry in Statutory Audit: A Literature Review.- Chapter 20: Audit of Controlling in Hospitals: What Is the Scope of an Audit.- Chapter 21: Side Effects of IFRS Adoption in NHS Foundation Trusts.- Chapter 22: How Can Accrual Accounting Be Suitable for the Public Sector? The Possible Determinants of the Successful Reforms.- Chapter 23: Influence of Seasonality on the Value of Revenues from Ticket Sale in Public Transport.- Chapter 24: Business Model as a Key Component of Integrated Reporting.- Chapter 25: Tasks of Modern Budgeting.- Chapter 26: State Aid for the Agricultural Sector as an Instrument of Fiscal Policy Focused on Economic Growth.- Chapter 27: Regulation of Pharmacy Activity in Poland in Terms of State Interventionism Theory in Economy.- Chapter 28: Factors Affecting Students Willingness to Undertake Creative Video Assignments in Finance and Accounting.- Chapter 29: Determinants of Positive Financial Behaviors: A Study among University Students.- Chapter 30: Analysis of Student Profile in Terms of Success in Accounting Study.- Chapter 31: Have Graduates from the Faculty of Finance and Accounting Professional Adequacy in Accountancy?

O autorze

David Procházka currently works at the Department of Financial Accounting and Auditing, University of Economics, Prague. His research focus is on IFRS, financial performance, accounting regulation.