New Trends in Finance and Accounting : Proceedings of the 17th Annual Conference on Finance and Accounting

Front Matter....Pages i-xi
The Euro Marriage....Pages 1-15
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....Pages 17-27
Does Strong Employment Support Strong National Currency? An Empirical Analysis for the US Economy....Pages 29-39
The Theory of Debt-Deflation: A Possibility of Incompatibility of Goals of Monetary Policy....Pages 41-48
Gold Versus Stocks as an Inflationary Hedge: The Case of Spain....Pages 49-59
Is There a Relation Between HDI and Economic Performances?....Pages 61-70
Foreign Capital Inflows and Stock Market Development in Turkey....Pages 71-81
Count Data Modeling About Relationship Between Dubai Housing Sales Transactions and Financial Indicators....Pages 83-91
Predictive Bankruptcy of European e-Commerce: Credit Underwriters Inexperience and Self-assessment....Pages 93-104
Cost Efficiency of European Cooperative Banks: Are Small Institutions Predestined to Fail?....Pages 105-113
The Banking Union: A View of the New Regulatory Rules....Pages 115-124
Forecasting Jumps in the Intraday Foreign Exchange Rate Time Series with Hawkes Processes and Logistic Regression....Pages 125-137
Influence of Selected Factors on Hedge Fund Return....Pages 139-148
Interest Rate Sensitivity of Non-maturing Bank Products....Pages 149-160
Examining the Interdependencies Between Leverage and Capital Ratios in the Banking Sector of the Czech Republic....Pages 161-172
Alternative Approaches to Insurance of Extreme Flood Risk....Pages 173-182
Non-life Insurance Purchases of Polish Households: A Study of Leading Trends....Pages 183-195
Ukrainian Exchange Returns: The Day-of-the-Week Effect....Pages 197-208
Selected Passages from the Development History of Hungarian Banking Supervision in the Turn of Twentieth Century’s Period....Pages 209-217
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....Pages 219-230
Dependence of VAT Revenues on Other Macroeconomic Indicators....Pages 231-238
Shares in Central Government Income Taxes as a Revenues Source of Urban Municipalities in Poland....Pages 239-250
Can the Charitable Tax Deduction Stimulate Corporate Giving? Evidence from the Russian Banking System....Pages 251-262
The Impact of Taxation on Unemployment of University Absolvents....Pages 263-270
Analysis of Tax Burden in the Slovak Republic with Emphasis on Depreciation....Pages 271-279
Fees or Taxes? The Question for the Czech Municipality....Pages 281-290
Game-Theoretic Model of Principal–Agent Relationship Application in Corporate Tax Policy Design....Pages 291-300
Shadow Economy in the Regions of the Russian Federation and the Ukraine....Pages 301-312
Availability of Healthcare Services in Rural Areas: The Analysis of Spatial Differentiation....Pages 313-322
Spatial Analysis of Turkish Voter Behaviours: Does Regional Distribution of Public Expenditures Affect Voting Rate?....Pages 323-334
Does Privatization Affect Airports Performance? A Comparative Analysis with AHP-TOPSIS and DEA....Pages 335-345
An Empirical Analysis of Post-contractual Behaviour Regarding Public Contracts for Construction Work in the Czech Republic....Pages 347-354
Reasons for Differences in European Financial Reporting....Pages 355-360
Forced IFRS Adoption: Direction of the “EU-15 Parents—CEE Subsidiaries” Links....Pages 361-371
The IFRS Adoption by BRICS Countries: A Comparative Analysis....Pages 373-383
Intangibles Disclosure: Evidence from Annual Reports of the Jordanian Industrial Public Listed Companies....Pages 385-396
Specifics of Accounting in the Agricultural Sector....Pages 397-406
New Legislation Concerning Cash Accounting in the Czech Republic and Comments on the Application of the Cash Flow Principle....Pages 407-418
Comparison of Accounting for Mergers in the Czech Republic and Poland....Pages 419-431
The Revised Control Concept in the Consolidated Financial Statements of Czech Companies....Pages 433-441
Audit Market Concentration Analysis Focusing on Auditors of Public Interest Entities....Pages 443-452
Audit Committees in Corporate Governance: Selected Issues in the Czech Environment....Pages 453-460
The Municipality Economic Review by Auditor or by Regional Authority?....Pages 461-471
All for One and One for All: A Cross-Sector Analysis of Reporting Standards....Pages 473-484
Disclosure of Financial Information About the General Government Sector by IPSAS....Pages 485-495
The Comparative Analysis of CAS and IPSAS Requirements on Tangible Fixed Assets....Pages 497-510
Sustainability Reporting Versus Integrated Reporting: BIST Sustainability Index....Pages 511-521
Management Control Systems Through the Lens of the Agency Theory....Pages 523-536
Sustainable Controlling: Measuring Method Based on the Catalogue of Controller Tasks....Pages 537-546
Empirical Study of Approach to Sustainability Management and Reporting in the Czech and Slovak Republic....Pages 547-558
Adoption of Strategic Management Accounting Techniques in Czech and Slovak Companies....Pages 559-569
The Use of Assessment of Work Performance of Human Resources as a Tool of Management Accounting to Result Controls in Slovak Companies....Pages 571-579
Use of Management Accounting Information for the Formation of the Business Model of a Public Company....Pages 581-585
How Demands of Donors Influence the Design of the Management Control System of Not-for-Profit Nongovernmental Organizations....Pages 587-598
Actual Problems of Accounting Ensuring Asset Management at the Enterprises of Ukraine....Pages 599-608
Direct and Indirect Influence of Information and Communication Technology on Corporate Performance....Pages 609-619
Facility Management as a Partner of Cost Controlling at Costs Optimization in the Selected Enterprise....Pages 621-629
Pecking Order Theory and Innovativeness of Companies....Pages 631-642
A Compulsory Corporate Finance: Reflections on the Scope and Method....Pages 643-652
Socially Responsible Investment Market Size in Poland: The Content Analysis....Pages 653-663
The Role of Convertible Bonds in the Corporate Financing: Polish Experience....Pages 665-675
Evaluation of Investment Attractiveness of Commonwealth of Independent States....Pages 677-687
Using Rating for Credit Risk Measurement....Pages 689-697
Applicability of Selected Predictive Models in the Slovak Companies....Pages 699-708
Model of Hospitals’ Financial Distress Forecasting: Comparative Study....Pages 709-721
Determinants of Long-Term and Short-Term Debt Financing: Evidence from Poland....Pages 723-732
A Working Capital and Liquidity....Pages 733-737
Determinant Factors of Economic Value Added: Case of Ukrainian Wineries....Pages 739-747
Dividend Policy of State-Owned Companies: Evidence from the Russian Federation....Pages 749-759
Personal Bankruptcy in Královéhradecký and Pardubický Regions....Pages 761-769
Existence of Size Premium: A Review of Literature and Suggestions for Future Research....Pages 771-781
Invested Capital, Its Importance, and Interpretability Within Income-Based Methods for Determining the Value of the Company....Pages 783-789
Constructing Czech Risk-Free Yield Curve by Nelson-Siegel and Svensson Method and Their Comparison....Pages 791-801
Discount Rate for Human Life-Related Decisions....Pages 803-813
Discount Rate in Business Damage Cases....Pages 815-821
Medical Device Price and Valuation....Pages 823-829
Specification of Net Operating Assets for Economic Value Added Calculation from Balance Sheets Reported According to IAS/IFRS....Pages 831-842
Agricultural Land Valuation and Capitalization Ratio....Pages 843-850