The Impact of Globalization on International Finance and Accounting: 18th Annual Conference on Finance and Accounting (ACFA)

Front Matter ....Pages i-ix
 The Impact of Corporate Income Taxation on Location Choice of Investments: Separate Accounting Versus Formula Apportionment  (Hulya Celebi)....Pages 1-14
 Environmental Sustainability as a Determinant of Foreign Direct Investments: Empirical Evidence from Sweden  (Olga Golubeva)....Pages 15-26
 Are R&D-Active SMEs in the Emerging Markets Financially Constrained? Self-Evaluation Approach  (Katarzyna Prędkiewicz, Paweł Prędkiewicz)....Pages 27-34
 Tax Incentives for Innovative Small Business: The Russian Model  (Anastasiia Grinkevich, Larisa Grinkevich, Olga Belomyttseva)....Pages 35-42
 Relationships Between World Stock Market Indices: Evidence from Economic Networks  (Vojtěch Fučík)....Pages 43-51
 The Financial Evaluation of Population Growth in Relation to Development Aid: China Versus India (Two Nation Brands’ Stories)  (Rostislav Mansfeld, Barbora Růžičková)....Pages 53-60
 The Relationship Between Government Expenditure on Education and Economic Growth: The Case of France  (Nesrin Ozatac, Nigar Taspinar, Oubayda El Rifai, Baris Eren)....Pages 61-70
 Exchange Rate Exposure and Usage of Foreign Currency Derivatives by Indian Nonfinancial Firms  (Krishna Prasad, K. R. Suprabha)....Pages 71-80
 Are the Central and Eastern European Countries More Vulnerability to the External Shocks?  (Vilma Deltuvaitė)....Pages 81-87
 Micro-level Evidences of Moral Hazard in the European Financial Institutions  (Karel Janda, Oleg Kravtsov)....Pages 89-98
 Changes in Mortgage LTV Schemes: Are We Facing New Price Bubble on Residential Market?  (David Mazáček)....Pages 99-106
 Liability Risk Management of Central European Banks Under New Regulatory Requirements  (Hana Džmuráňová, Martina Hejdová, Petr Teplý)....Pages 107-116
 Tax Efficiency of Czech Insurance Undertakings  (Hana Bártová)....Pages 117-122
 Financial Innovations in Equity Issuance: A Prague Stock Exchange Review  (Petr Jiránek)....Pages 123-135
 The Reasons Underlying Retail Banking Homogenization in the Second Half of the Nineteenth Century  (Vojtěch Müllner)....Pages 137-144
 Relationship Between the Company Size and the Value: Empirical Evidence  (Přemysl Krch)....Pages 145-152
 A Note on the Gordon Growth Model with Taxes  (Olga Belomyttseva, Larisa Grinkevich, Anastasiia Grinkevich)....Pages 153-159
 Indirect Valuation and Earnings Stability: Within-Company Use of the Earnings Multiple  (Michal Kaszas, Karel Janda)....Pages 161-172
 Measurement of Profit Losses from Brand Damage: The Case of an Unlisted Company  (Tomáš Krabec, Romana Čižinská)....Pages 173-180
 Czech Industrial Real Estate Market: The Quest for Realistic Model  (Jaroslav Kaizr)....Pages 181-193
 Financial Performance of Czech Subsidiaries of the EU-Listed Companies  (David Procházka)....Pages 195-204
 Cash Flow Ratios’ and Liquidity Ratios’ Analysis of Selected Listed Companies in Sri Lanka  (Aleksandre Petriashvili)....Pages 205-216
 Searching for Today’s Purpose of Remunerating Employee Inventions Through Grounded Theory  (Pavel Svačina, Gabriela Antošová)....Pages 217-227
 A Fiscal Demography: Toward Demographic Approach to Public Finance  (Artur Walasik)....Pages 229-235
 Spatial Concentration of Local Government Expenditure in the Czech Republic  (Lucie Sedmihradská, Guner Tuncer, Ersin Nail Sagdic)....Pages 237-244
 Economic Voting in the 2006 Czech General Election  (Ivana Tomankova)....Pages 245-255
 Social Expenditures and Poverty in Central and Eastern European Union Countries: A Causality Analysis  (Yilmaz Bayar, Mahmut Unsal Sasmaz)....Pages 257-263
 Are Health-Care Services Luxury Goods?  (Paulina Ucieklak-Jeż, Agnieszka Bem, Paweł Prędkiewicz, Rafał Siedlecki)....Pages 265-271
 The Relationship between Corruption and Tax Burden: The Moderator Effect of Strength of Auditing and Reporting Standards  (Gul Yesilcelebi, Nazli Keyifli)....Pages 273-279
 Different Approaches in Business Information Disclosures in European Annual Reports  (Marcela Žárová)....Pages 281-289
 What Are the Origins of New Leasing Conceptual Models and How These Models Are Coming True in IFRS 16?  (Mariana Peprníčková)....Pages 291-299
 Company in a Global Environment and Intangible Assets  (Teresa Maszczak)....Pages 301-309
 The Concept of Measurement and Reporting of Human Capital  (Wojciech Koziol)....Pages 311-318
 Exploratory Analysis of Voluntary Reporting on Human Resources in the Czech Republic  (Petr Petera, Jaroslav Wagner)....Pages 319-325
 The Pricing of Audit Fees: Empirical Evidence from Czech Republic  (Michal Šindelář)....Pages 327-334
 The Going Concern Threats and Deferred Tax Assets Recognition: The Gap Between Theory and Practice  (Ireneusz Górowski)....Pages 335-340
 The IFRS Assessment by Publicly Traded Companies  (Simona Tuzarová, Ladislav Mejzlík)....Pages 341-346
 IFRS 5 and Its Reporting in the Czech Republic  (Jan Hospodka)....Pages 347-355
 Explaining Risk Premium on Bank Bonds by Financial Ratios  (Ovunc Gursoy)....Pages 357-364
 The Use of Tax and Nontax Provisions and Allowances  (Irena Honková)....Pages 365-373
 Revenue Recognition in the Public Hospitals  (Josef Krupička)....Pages 375-384
 A Literature Review of Financial Performance Measures and Value Relevance  (Nattarinee Kopecká)....Pages 385-393
 The Relation Between Using Business Intelligence Solutions and Corporate Performance  (David Špičák)....Pages 395-401
 Economic Security Indicators Forecasting for Management Decisions Based on Integrated Reporting Data  (Alsu Ahmetshina, Roza Kaspina, Linar Molotov)....Pages 403-409
 Multidimensional Process of Financial Controlling Implementation  (Anna Siemionek, Michał Chalastra)....Pages 411-419
 Strategic and Operational Perspective of the Principles of Identification of the Scopes of Responsibility for Costs  (Michał Chalastra)....Pages 421-431
 The Use of Management Accounting Information in Non-financial Reporting and Interaction with Stakeholders of Public Companies  (Alsu Ahmetshina, Venera Vagizova, Roza Kaspina)....Pages 433-439
 The First and the Second Generation of Statistical Methods in Management Accounting Research  (Ladislav Šiška)....Pages 441-448
 Estimation of Housing Demand with Adaptive Neuro-Fuzzy Inference Systems (ANFIS)  (Olgun Aydin, Elvan Aktürk Hayat)....Pages 449-455
 Corporate Tax as an Instrument of Tax Competition Among the EU Countries  (Robert Matusiak)....Pages 457-469
Back Matter ....Pages 471-484