Accounting

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

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 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 gives an overview of the most important theories on Corporate Governance, investigating the myth and the reality of it.

The original theory of capital cost and capital structure put forward by Nobel Prize Winners Modigliani and Miller has since been modified by many authors, and this book discusses some of them.

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

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.

The increasingly crucial role of companies' non-financial disclosure (NFD) and integrated reporting (IR) has led to a lively debate among academics, practitioners, and regulators on the approaches, framework, contents, principles, and standards that should oversee these forms of reporting.

The Encyclopedia of Finance comprehensively covers the broad spectrum of terms and topics relating finance from asset pricing models to option pricing models to risk management and beyond.

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

This book presents a theoretical and empirical framework to interpret the possible configurations of the integration between performance management and risk management systems as part of management control systems.

In our rapidly changing world, digitalization is often either the key to survival or the driving force behind organizations' success.

This book examines on an international basis how small and medium-sized enterprises (SMEs) cope with the changing economic and social challenges, which are also reflected in financial and non-financial reporting.

This book investigates the going-concern principle in the non-financial disclosure by companies in the international scenario proposing concepts and challenges to come.

With the transition into the Knowledge Economy, a formidable series of new challenges arise within the corporate governance space.

This monograph provides empirical evidence on the relationship between intellectual capital (IC) and organizational performance of social cooperative enterprises (SCEs) that work in the non-profit sector.

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

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

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.

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

This book presents a systematic approach to the management of physical assets from concept to disposal, building upon the previous editions and brought up-to-date with the new international standards ISO55002 and ISO/TS50010.

Mergers and acquisitions (M&As) reshape the corporate landscape helping companies expand market share and gain a strategic advantage.

The United Nations included sustainable cities and communities in its 2030 SDGs.

This book provides a digestible step-by-step guide to reading corporate financial reports, drawing upon real-life case studies and examples of corporate collapses and accounting scandals, and applying practical tools to financial statement analysis.

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

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

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

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

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

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.

Although the concept "e;Cash is King"e; is today widely recognized, the cash flow statement was rather neglected until the EU accounting regulators discovered its relevance in explaining the real value of the business.

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.

The recent surge of interest in "e;digital transformation"e; is changing the business landscape and posing several challenges, both organizational and sectoral.

This book focuses on the impact of the disclosure of non-financial risk, which could be seen as the most relevant non-financial information (NFI), in the aftermath of the 2014/95/EU Directive.

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.

Despite the progress made so far, the links between environmental, social and governance (ESG) sustainability pillars remain underexplored, particularly in the context of firms investing in hydrogen for decarbonization.

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