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Bibliografická citace

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Cham : Springer International Publishing, 2017
1 online zdroj
Externí odkaz    Plný text PDF 
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ISBN 978-3-319-49559-0 (e-kniha)
ISBN 9783319495583 (print)
Springer Proceedings in Business and Economics, ISSN 2198-7246
This book presents the most current trends in the field of finance and accounting from an international perspective. Featuring contributions presented at the 17th Annual Conference on Finance and Accounting at the University of Economics in Prague, this title provides a mix of research methods used to uncover the hidden consequences of accounting convergence in the private (IFRS) and public sectors (IPSAS). Topics covered include international taxation (from both the micro- and macroeconomic level), international investment, monetary economics, risk management, management accounting, auditing, investment capital, corporate finance and banking, among others. The global business environment shapes the international financial flows of finance and the demand for international harmonization of accounting. As such, the field of global finance and accounting has encountered some new challenges. For example, policy-makers and regulators are forced to restructure their tools to tackle with new features of trading at global capital markets and international investment. This book complements this global view of development with country-specific studies, focusing on emerging and transitioning economies, which are affected indirectly and in unforeseen ways. The combination of global perspective and local specifics makes this volume attractive and useful to academics, researchers, regulators and policy-makers in the field of finance and accounting..
* Business Finance.
1 The Euro Marriage ...1 - Aleš Michl // 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 ...17 - Vilma Deltuvaité // 3 Does Strong Employment Support Strong National Currency? An Empirical Analysis for the US Economy ...29 - Elvan Akturk Hayat and Ismet Gocer // 4 The Theory of Debt-Deflation: A Possibility of Incompatibility of Goals of Monetary Policy ...41 - Samy Metrah // 5 Gold Versus Stocks as an Inflationary Hedge: The Case of Spain ...49 - Nesrin Ozatac, Mohamad Kaakeh and Bezhan Rustamov // 6 Is There a Relation Between HDI and Economic Performances? ...61 - Efehan Ulas and Burak Keskin // 7 Foreign Capital Inflows and Stock Market Development in Turkey ...71 - Yilmaz Bayar // 8 Count Data Modeling About Relationship Between Dubai Housing Sales Transactions and Financial Indicators ...83 - Olgun Aydin, Elvan Akturk Hayat and Ali Hepsen // 9 Predictive Bankruptcy of European e-Commerce: Credit Underwriters Inexperience and Self-assessment ...93 - Karel Janda and David Moreira // 10 Cost Efficiency of European Cooperative Banks: Are Small Institutions Predestined to Fail? ...105 - Matej Kuc // 11 The Banking Union: A View of the New Regulatory Rules ...115 - Luboš Fleischmann // 12 Forecasting Jumps in the Intraday Foreign Exchange Rate Time Series with Hawkes Processes and Logistic Regression ...125 - Milan Ficura // 13 Influence of Selected Factors on Hedge Fund Return ...139 - Stanislav Hába // 14 Interest Rate Sensitivity of Non-maturing Bank Products ...149 - Martina Hejdová, Hana Džmuránová and Petr Teplý // 15 Examining the Interdependencies Between Leverage and Capital Ratios in the Banking Sector of the Czech Republic ...161 - Karel Janda and Oleg Kravtsov // 16 Alternative Approaches to Insurance of Extreme Flood Risk ...173 - Hana Bártová //
17 Non-life Insurance Purchases of Polish Households: A Study of Leading Trends ...183 - Monika Wieczorek-Kosmala, Daniel Szewieczek, Helena Ogrodnik and Maria Gorczynska // 18 Ukrainian Exchange Returns: The Day-of-the-Week Effect ...197 - Zoriana Matsuk and Fitim Deari // 19 Selected Passages from the Development History of Hungarian Banking Supervision in the Turn of Twentieth Century’s Period ...209 - Bence Varga // 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 ...219 - Piotr Podsiadlo // 21 Dependence of VAT Revenues on Other Macroeconomic Indicators ...231 - Jana Morávková // 22 Shares in Central Government Income Taxes as a Revenues Source of Urban Municipalities in Poland ...239 - Jaroslaw Olejniczak // 23 Can the Charitable Tax Deduction Stimulate Corporate Giving? Evidence from the Russian Banking System ...251 - Anna Kireenko and Sofia Golovan // 24 The Impact of Taxation on Unemployment of University Absolvents ...263 - Ladislav Bušovský // 25 Analysis of Tax Burden in the Slovak Republic with Emphasis on Depreciation ...271 - Miroslava Vašeková and Martina Mateášová // 26 Fees or Taxes? The Question for the Czech Municipality ...281 - Pavlína Brabcová // 27 Game-Theoretic Model of Principal-Agent Relationship Application in Corporate Tax Policy Design ...291 - Vladimir Kirillov // 28 Shadow Economy in the Regions of the Russian Federation and the Ukraine ...301 - Anna Kireenko, Yuriy Ivanov, Ekaterina Nevzorová and Olga Polyakova // 29 Availability of Healthcare Services in Rural Areas: The Analysis of Spatial Differentiation ...313 - Paulina Ucieklak-Jeż, Agnieszka Bern and Rafal Siedlecki // 30 Spatial Analysis of Turkish Voter Behaviours: Does Regional Distribution of Public Expenditures Affect Voting Rate? ...323 - Guner Tuncer and Ersin Nail Sagdic //
31 Does Privatization Affect Airports Performance? A Comparative Analysis with AHP-TOPSIS and DEA ...335 - Burak Keskin and Efehan Ulas // 32 An Empirical Analysis of Post-contractual Behaviour Regarding Public Contracts for Construction Work in the Czech Republic ...347 - Michal Placek, František Ochrana, Martin Schmidt and Milan Pucek // 33 Reasons for Differences in European Financial Reporting ...355 - Marcela Žárová // 34 Forced IFRS Adoption: Direction of the “EU-15 Parents—CEE Subsidiaries” Links ...361 - David Procházka // 35 The IFRS Adoption by BRICS Countries: A Comparative Analysis ...373 - Tatiana Dolgikh // 36 Intangibles Disclosure: Evidence from Annual Reports of the Jordanian Industrial Public Listed Companies ...385 - Radhi Al-Hamadeen, Malek Alsharairi and Haya Qaqish // 37 Specifics of Accounting in the Agricultural Sector ...397 - Irena Honková // 38 New Legislation Concerning Cash Accounting in the Czech Republic and Comments on the Application of the Cash Flow Principle ...407 - Jan Molin // 39 Comparison of Accounting for Mergers in the Czech Republic and Poland ...419 - Jiří Pospíšil and Marzena Strojek-Filus // 40 The Revised Control Concept in the Consolidated Financial Statements of Czech Companies ...433 - Tereza Gluzová // 41 Audit Market Concentration Analysis Focusing on Auditors of Public Interest Entities ...443 - Michal Šindelář and Libuše Müllerová // 42 Audit Committees in Corporate Governance: Selected Issues in the Czech Environment ...453 - Jaroslava Roubíčková and Robert Jurka //
43 The Municipality Economic Review by Auditor or by Regional Authority? ...461 - Petra Baranová // 44 All for One and One for All: A Cross-Sector Analysis of Reporting Standards ...473 - Tudor Oprisor and Andrei-Razvan Crisan // 45 Disclosure of Financial Information About the General Government Sector by IPSAS ...485 - Marianna Kršeková // 46 The Comparative Analysis of CAS and IPSAS Requirements on Tangible Fixed Assets ...497 - Martin Dvořák and Lukáš Poutník // 47 Sustainability Reporting Versus Integrated Reporting: BIST Sustainability Index ...511 - Gül§ah Atagan // 48 Management Control Systems Through the Lens of the Agency Theory ...523 - Hana Vimrová // 49 Sustainable Controlling: Measuring Method Based on the Catalogue of Controller Tasks ...537 - Michal Chalastra, Anna Siemionek and Roman Kotapski // 50 Empirical Study of Approach to Sustainability Management and Reporting in the Czech and Slovak Republic ...547 - Petr Petera, Jaroslav Wagner and Renáta Pakšiová // 51 Adoption of Strategic Management Accounting Techniques in Czech and Slovak Companies ...559 - Markéta Boučková and Ladislav Šiška // 52 The Use of Assessment of Work Performance of Human Resources as a Tool of Management Accounting to Result Controls in Slovak Companies ...571 - Pavol Durana // 53 Use of Management Accounting Information for the Formation of the Business Model of a Public Company ...581 - Rosa Grigoryevna Kaspina and Lyudmila Sergeevna Khapugina // 54 How Demands of Donors Influence the Design of the Management Control System of Not-for-Profit Nongovernmental Organizations ...587 - Ondřej H. Matyáš // 55 Actual Problems of Accounting Ensuring Asset Management at the Enterprises of Ukraine ...599 - Yuliya Timoshchenko // 56 Direct and Indirect Influence of Information and Communication Technology on Corporate Performance ...609 - David Špičák //
57 Facility Management as a Partner of Cost Controlling at Costs Optimization in the Selected Enterprise ...621 - Ladislav Vagner // 58 Pecking Order Theory and Innovativeness of Companies ...631 - Katarzyna Prądkiewicz and Paweł Prądkiewicz // A Compulsory Corporate Finance: Reflections on the Scope // and Method ...643 - Artur Walasik // Socially Responsible Investment Market Size in Poland: The Content Analysis ...653 - Anna Dos and Monika Foltyn-Zarychta // The Role of Convertible Bonds in the Corporate Financing: Polish Experience ...665 - Joanna Blach and Gariela Lukasik // Evaluation of Investment Attractiveness of Commonwealth of Independent States ...677 - Victoria Chobanyan // Using Rating for Credit Risk Measurement ...689 - Anna Siekelová // Applicability of Selected Predictive Models in the Slovak Companies ...699 - Ivana Weissová // Model of Hospitals Financial Distress Forecasting: Comparative Study ...709 - Agnieszka Bern, Rafal Siedlecki, Paulina Ucieklak-Jeż and Tatana Hajdikova // Determinants of Long-Term and Short-Term Debt Financing: Evidence from Poland ...723 - Bogna Każmierska-Jóżwiak, Jakub Marszałek and Paweł Sekula // A Working Capital and Liquidity ...733 - Aleksandre Petriashvili // Determinant Factors of Economic Value Added: Case of Ukrainian Wineries ...739 - Anastasiia Fialkovska // Dividend Policy of State-Owned Companies: Evidence from the Russian Federation ...749 - Olga Belomyttseva and Larisa Grinkevich // Personal Bankruptcy in Královéhradecký and Pardubický Regions ...761 - Jan Hospodka, Jakub Maixner and Jirí Šimunek // Existence of Size Premium: A Review of Literature and Suggestions for Future Research ...771 - Přemysl Krch // 72 Invested Capital, Its Importance, and Interpretability Within Income-Based Methods for Determining the Value of the Company ...783 - Tomáš Krabec and Romana Čižinská //
73 Constructing Czech Risk-Free Yield Curve by Nelson-Siegel and Svensson Method and Their Comparison ...791 - Martin Hanzal // 74 Discount Rate for Human Life-Related Decisions ...803 - Pavel Kuchyňa // 75 Discount Rate in Business Damage Cases ...815 - Barbora Hamplová // 76 Medical Device Price and Valuation ...823 - Silvie Jeřábková // 77 Specification of Net Operating Assets for Economic Value Added Calculation from Balance Sheets Reported According to IAS/IFRS ...831 - Štepánka Krecková // 78 Agricultural Land Valuation and Capitalization Ratio ...843 - Guler Yalcin

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