Regulation of Finance and Accounting

ISBN-13: 9783030998752 / Angielski / Miękka / 2023

Opis

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.

Spis treści

1. Financial Regulations, Supervision Structure and Banking Performance in CESEE.- 2. The income velocity of money - determinants (case of the Czech Republic).- 3. The Impact of Central Bank Policy Rate on Financial Development: The case of Europe.- 4. Causes of limitations of GDP per capita as an

indicator of economic development.- 5. A Synergistic Forecasting Model for Techno-Fundamental Analysis of Gold Market Returns.- 6. Inter–market Sentiment Analysis Using Markov Switching Bayesian VAR Analysis.- 7. Heston-Hull-White model.- 8. The implementation of borrower- based measures: the case of the Czech Republic.- 9. Prepayment Risk in Banking: Empirical

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

O autorze

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

Blurb

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, and sustainable development in emerging and transitioning countries. It investigates emerging topic (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.