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Corporate Governance and Its Implications on Accounting and Finance
After the global financial crisis, the topic of corporate governance has been gaining momentum in accounting and finance literature since it may influence firm and bank management in many countries. Corporate Governance and Its Implications on Accounting and Finance provides emerging research exploring the implications of a good corporate governance system after global financial crises. Corporate governance mechanisms may include board and audit committee characteristics, ownership structure, and internal and external auditing. This book is devoted to all topics dealing with corporate governance including corporate governance characteristics, board diversity, CSR, big data governance, bitcoin governance, IT governance, and governance disclosure, and is ideally designed for executives, BODs, financial analysts, government officials, researchers, policymakers, academicians, and students.
Measuring Compliance
Compliance, or the behavioral response to legal rules, has become an important topic for academics and practitioners. A large body of work exists that describes different influences on business compliance, but a fundamental challenge remains: how to measure compliance or noncompliance behavior itself? Without proper measurement, it's impossible to evaluate existing management and regulatory enforcement practices. Measuring Compliance provides the first comprehensive overview of different approaches that are or could be used to measure compliance by business organizations. The book addresses the strengths and weaknesses of various methods and offers both academics and practitioners guidance on which measures are best for different purposes. In addition to understanding the importance of measuring compliance and its potential negative effects in a variety of contexts, readers will learn how to collect data to answer different questions in the compliance domain, and how to offer suggestions for improving compliance measurement.
Księgowość w Polsce jako zawód kobiecy. Skala, przyczyny, okoliczności, skutki
Moja ocena proponowanej monografii jest bardzo pozytywna (…) Mój osąd opiera się na dwóch elementach: temat i forma. Jeśli idzie o temat, to można mieć zastrzeżenia co do mojej bezstronności, ponieważ od wielu lat fascynuje mnie zjawisko sfeminizowania księgowości w Polsce, a jak pokazuje Przemysław Kabalski, zgoła nie tylko w Polsce. Nasze wspólne zainteresowanie tym tematem ma jednak szersze podstawy, które nie ograniczają się do jednego zawodu. Istnieje wiele zawodów, które tradycyjnie zdominowane są przez jedną płeć, z powodów umiejscowionych w dalekiej historii i nie mających obecnie żadnego racjonalnego uzasadnienia. Miejmy nadzieję, że monografia Przemys...
Influence of FinTech on Management Transformation
Digital financial services are starting to become increasingly popular with consumers, thereby fostering a favorable climate for digital entrepreneurship: mobile payment, Blockchain, etc. Research trying to understand and explain this phenomenon focuses on FinTech. Some scholars regard “FinTech” as financial innovations that upset the market while others view them as startups, based on financial innovations, that have changed the ecosystem. There are many open-ended questions about FinTech’s business models, how it relates to blockchain, and whether this is a collaborative relationship between traditional financial players or a competitive relationship. Noting the lack of research work...
Handbook of Research on Institutional, Economic, and Social Impacts of Globalization and Liberalization
Globalization is a multi-dimensional concept reflecting the increased economic, social, cultural, and political integration of countries. There has been no pinpointed consensus on the history of globalization; however, the globalization process has gained significant speed as of the 1980s in combination with liberalization. Many countries have removed or loosened barriers over the international flows of goods, services, and production factors. In this context, both liberalization and globalization have led to considerable institutional, economic, social, cultural, and political changes in the world. The liberalization and globalization processes have affected economic units, institutions, cu...
Handbook of Research on Islamic Social Finance and Economic Recovery After a Global Health Crisis
Social financial reporting as an economic tool presents the firm as a socio-economic unit with empowered social capital to enable a sustainable economic solution, particularly in response to the COVID-19 pandemic. Islamic social finance (ISF) is a corporate social responsibility initiative in the form of humanitarian and socio-development programs by Islamic financial institutions and Shariah-compliant corporations. ISF is applied through various methods and tools that structure based on Islamic Sharia Law. For example, Islamic social finance tools would either be philanthropic, involving activities such as zakat (obligatory alms-giving), Sadaqah (voluntary alms-giving/charity), and waqf (en...
Ethics and Integrity in the Rule of Law and International Law
This book examines the ethics and integrity approach to modelling the rule of law and the international law process by investigating different factors that influence legal and governance systems in society. It explores the foundations of the rule of law and international law, and how to overcome the undesirable deficiencies in our legal and governance systems. The approach of this book is carefully designed to briefly demonstrate how including ethics and integrity when dealing with the rule of law and international law could lead to effective legal and governance systems. This book argues that the rule of law does not stand alone; ethics and integrity are the lifeblood of all legal rules and governance systems. This book is of special interest to academics and researchers within the fields of law, social Justice and philosophy.
Comparative Research on Earnings Management, Corporate Governance, and Economic Value
New trends are emerging regarding earnings management and corporate governance showing similarities and striking differences in the practices of different countries and economies. These new trends currently shape the field of modern corporate governance with crucial issues being looked at in governance law and practices, accounting systems, earnings quality and management, stakeholder involvement, and more. In order to advance these new avenues in corporate governance, research looks at accounting policies firms use in different opportunistic circumstances in order to manage earnings, the corporate governance practices in different countries, firm performance, and other dimensions of compani...
Machine Learning Applications for Accounting Disclosure and Fraud Detection
The prediction of the valuation of the “quality” of firm accounting disclosure is an emerging economic problem that has not been adequately analyzed in the relevant economic literature. While there are a plethora of machine learning methods and algorithms that have been implemented in recent years in the field of economics that aim at creating predictive models for detecting business failure, only a small amount of literature is provided towards the prediction of the “actual” financial performance of the business activity. Machine Learning Applications for Accounting Disclosure and Fraud Detection is a crucial reference work that uses machine learning techniques in accounting disclos...
