Financial accounting

The way in which leverage and its expected dynamics impact on firm valuation is very different from what is assumed by the traditional static capital structure framework.

Focusing on the controlling management method, this book considers the conditions that must be met within a given organization in order for controlling to achieve the desired level of product quality, allowing it to enhance the performance of the organization as a whole.

This book deals with the debated relationship between the characteristics of national supervision and manipulative practices in banks' annual reports, with a specific focus on income smoothing.

This book examines current topics and trends in strategic auditing, accounting and finance in digital transformation both from a theoretical and practical perspective.

This book presents an empirical analysis on how the new lease accounting model of IFRS 16 affects financial statements and performance of Italian companies.

This book provides a new evolutionary perspective on outsourcing.

This book addresses the considerations and factors that accounting professionals should take into account when pivoting from practice to higher education, think tanks, or other non-practitioner roles.

This book is an essential guide to understanding how managers in China and Southeast Asia make effective economic decisions.

The presence of sound corporate governance in a financial institution is important in maintaining the confidence of both the market and the public.

This textbook presents concepts and applications of Management Accounting, one of the main approaches used by management to support future organisational performance.

This book explores current digitalization issues in finance and accounting with particular focus on emerging and transitioning markets.

Today, information technology plays a pivotal role in financial control and audit: most financial data is now digitally recorded and dispersed among servers, clouds and networks over which the audited firm has no control.

This book addresses a selection of major topics in family businesses, namely 'managerialization' and 'professionalization', succession, internationalization, access to financial markets, and how governance and control systems can help family firms respond to common problems inherent in the business.

This textbook presents a comprehensive treatment of the legal arrangement of the corporation, the instruments and institutions through which capital can be raised, the management of the flow of funds through the individual firm, and the methods of dividing the risks and returns among the various contributors of funds.

This book addresses the growing interest among policymakers, practitioners and academics in the evolution and the future implications of social, environmental and sustainability accounting.

This book provides an overview of earnings quality (EQ) in the context of financial reporting and offers suggestions for defining and measuring it.

This book explores new topics in modern research on empirical corporate finance and applied accounting, especially the econometric analysis of microdata.

Blockchain technology and artificial intelligence (AI) have the potential to transform how the accounting and financial services industries engage with the business, stakeholder and consumer communities.

This book covers the principles, concepts, techniques and practical tools of financial accounting in supporting overall business decisions.

This book examines key methodological and organizational questions with regard to assessing the quality of internal audits.

This book seeks to understand the investigation and settlement of employer/employee disputes within companies.

This book provides a concise and pragmatic introduction to transfer pricing.

The US QI and FATCA regulations came into being in 2001 and 2010 respectively.

This book provides an original account detailing the origins and components of a faith-based accounting system that was founded around 629 CE.

The book covers financial inclusion in the southern cone (Argentina, Brazil, and Chile) and its impact on public finance.

This book offers essential insights into various management concepts for retail and consumer packaged goods companies.

This proceedings volume examines accounting and financial issues and trends from both global and local economic perspectives.

Sustainability, the environment, corporate accountability, social justice, integration - these are the buzzwords of our century.

This book analyses the role of public sector accounting, and the relevance of accounting frameworks, in assisting financially sustainable policy making.

This book examines the politics of taxation in Ireland between the seventeenth and twenty-first centuries.

This book looks at the 23 million registered Small and Medium Enterprises (SMEs) that make up 98 per cent of the EU economy.

This book is designed to meet the needs of CFOs, accounting and financial professionals interested in leveraging the power of data-driven customer insights in management accounting and financial reporting systems.

The must-read summary of Napoleon Hill's book: "e;Think and Grow Rich: The Way to Personal Achievement"e;.

The must-read summary of Robert Kiyosaki and Sharon Lechter's book: "e;Rich Dad, Poor Dad: What the Rich Teach Their Kids About Money - That the Poor and Middle Class Do Not!

Une fois passé le cap de la quarantaine, travailler devient facultatif pour la plupart des Québécois.

The must-read summary of Michael Michalowicz's book: "e;Profit First: A Simple System to Transform Any Business from a Cash Eating Monster to a Money-Making Machine"e;.

Extrait : ""Tout est perdu fors l'honneur", écrivait François Ier à sa mère après le désastre de Pavie.

Extrait : "On parle beaucoup depuis quelque temps de ce que l'on est convenu d'appeler la question sociale.

This book is written for those who may be responsible for, or are generally interested in, the activities of organizations but do not have the knowledge to interpret the financial information that is available.

This book is intended to help professionals gain an extensive working knowledge of critical financial principles in an easy-to-follow manner.

This book provides a step-by-step approach for organizations to reap benefits from a more sustainable approach.

The revolutionary effects of using accounting information systems by displacing manual information systems in the private and public sectors cannot be overstated.

This book bridges the gap between the accounting and the actuarial sides of Indian life insurance companies, by exploring the relationships between the embedded value calculated by actuaries and the revenue account and balance sheet prepared by the accountants.

Forensic accounting is gaining considerable attention as a rewarding and exciting field of accounting.

This book contains Chapter Summaries and Solutions to Practice Exercises.

The author contextualized the phenomenon of accounting fraud using a framework he developed called "e;Corporate Governance Cosmos.

Considered the industry's standard resource, this guide will help accountants, auditors, and financial managers to understand the complexities of the specialized accounting and regulatory requirements of the health care industry.

When faced with financial statements of a firm, very often students and even practitioners are seen to be at a loss where to begin with analysis.

The first edition of this book explained the efforts of the International Accounting Standards Board (IASB) to develop accounting regulations to be used worldwide.