Accounting

This book critically examines the implementation and adoption of integrated reporting (IR) in organizations and corporations.

This handbook examines ethics in finance responses to the main challenges in finance, accounting and organizations in the 21st century.

This book provides computational tools that readers can use to flourish in the retirement income industry.

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

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

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

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

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

This book addresses the necessary developments and adjustments that can be regarded as a promising starting point for making accrual accounting a more practice-relevant for the public sector entities.

Accountancy encompasses much more than is normally considered, especially from a social responsibility point of view.

Corporate failures and accounting scandals have shaken the foundations of investors' confidence in the transparency, integrity and accountability of corporations and financial markets.

This textbook offers a step-by-step guide through comprehensive financial statement analysis with real-life case studies for students of financial accounting, financial reporting, and financial statement analysis.

This book describes how auditors exercise different levels of professional skepticism and how they are exposed to different types of affective information on clients' behavior.

This book analyzes the relationship between integrated reporting and audit quality within the European context, presenting empirical evidence and drawing on a broad review of the available literature in order to evaluate the ability of integrated reporting to enhance audit risk assessment.

This book focuses on the accounting change processes that drive integrated reporting in the public sector.

This is the first English translation of Benedetto Cotrugli's The Book of the Art of Trade, a lively account of the life of a Mediterranean merchant in the Early Renaissance, written in 1458.

This book employs a narrative analytical approach to explore all aspects of the debate surrounding auditor reporting on going concern uncertainty worldwide.

This textbook introduces readers to the most relevant aspects of Investment Evaluation in the context of enterprise evaluation.

This book addresses synergy management, which poses an important challenge for firms, advisors and practitioners involved in mergers and acquisitions (M&A).

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.

Through a mixture of concepts and examples, the second edition of this book demystifies the variety of elements of financial accounting and uncovers the need-to-know information for certification in this field.

When the global financial crisis broke, central banks in both the US and the UK undertook massive asset purchase programmes which resulted in considerable increase in assets.

This book discusses the foundations of social and environmental accounting and highlights local differences in countries like Italy and Bulgaria.

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.

This book introduces readers to the main types of corporate sustainability practices.

This book expands on the literature on the characteristics of management boards by especially focusing on family-listed and family-controlled companies, as they are ideal for studying board heterogeneity.

This book, divided into three main parts, will offer a complete overview of the concept of corporate financial distress, emphasizing the different typologies of corporate paths included in this broad concept.

The book explores the developing challenges and opportunities within the business and finance world which are likely to impact the accounting profession in the near future.

This book examines the role of intangible assets (IA) in companies and countries for achieving sustainable economic growth.

The purpose of this book is to study the association of corporate environmental responsibility (CER) with financial performance, capital structure, innovative activities, corporate risk, working capital management and accounting quality.

This volume presents selected papers from the 18th Eurasia Business and Economics Society (EBES) Conference, with major emphasis placed on highlighting the latest research developments in the economics of innovation, public economics, and management.

This book gathers the proceedings of the ICAFFI International Conference on Accounting, Finance and Financial Institutions.

Transfer pricing is considered a new and complex concept in terms of guidelines and regulations.

Due diligence is the bedrock of real estate deals, regardless of the volume of transaction.

This book examines the relationship between digital innovations on the one hand, and accounting and management information systems on the other.

This book provides a detailed assessment of current approaches to transfer pricing in the context of small- and middle-sized enterprises (SMEs), including the newest update of Transfer Pricing Guidelines from 10 July 2017.

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

Most university undergraduate and graduate audit classes are geared towards educating prospective auditors but do not provide education for those who will be audit clients and subjected to audits.

In recent decades, the dissemination and the adoption of new public management (NPM) have been significant within the new public sector.

This book delivers the essential concepts and theoretical perspectives of corporate governance and board busyness.

The book describes the historical evolution and development of accounting theories and principles.

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.

This handbook offers a comprehensive overview of the most important and fundamental elements for the management of team sports organisations.

This proceedings volume analyzes the impact of globalization on international financial flow as well as harmonized financial reporting.

This book provides a comprehensive analysis of current techniques for profit shifting and tax base erosion in the area of corporate taxation and measurement.

This book provides a thorough review of early English land taxes of the seventeenth and early eighteenth centuries.

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

Praxisnah und anschaulich vermitteln die Autoren einen einführenden Überblick zur Unternehmensführung.