Newest Arrivals
The Rise of the Indonesian Financial Service Authority
By Chandra Kusuma
- Release Date : 23 September 2022
- Genre: Business & Economics
This book focuses on the Indonesian Financial Service Authority (FSA), which is a newly established authority within Indonesian financial services institutions that has emerged as the ultimate decision-maker for portfolio investment liberalization. In doing so, the book elaborates on how the emergence of the Indonesian FSA has resulted in implementation gaps in Indonesia, in the area of portfolio investment liberalization. The book reveals that the endowment of an ‘independent and free’ status, as well as the FSA’s power over the Indonesian financial sector, has allowed agents in the FSA to provide different position...
Do Machines Dream of Electric Workers?
By Luca Solari
- Release Date : 16 November 2021
- Genre: Computers
In our rapidly changing world, digitalization is often either the key to survival or the driving force behind organizations' success. This book examines the impact of digitalization on organizations and the challenges it poses. It explores ways of redesigning work, improving organizational performance, developing employee skills, and creating new forms of competition in the market. In this context, not only the challenges for organizations but also those for the field of organizational studies are considered. This compilation is based on a selection of the best papers presented at the annual workshop (WOA2020) of the Assoc...
Development of Integrated Reporting in the SME Sector
By Joanna Dyczkowska
- Release Date : 12 November 2021
- Genre: Business & Economics
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. To this end, it presents six case studies from Germany, Hungary, Romania, Poland, Italy, and the United Kingdom, with a particular focus on integrated reporting (IR). The cases presented are drawn from collaborative research within the international network of INTEREST, an international project on integrated reporting for SME transparency. The book will be of interest to researchers and practitioners....
The Going-concern-principle in Non-financial Disclosure
By Rosa Lombardi
- Release Date : 02 October 2022
- Genre: Disclosure in accounting
This book investigates the going-concern principle in the non-financial disclosure by companies in the international scenario proposing concepts and challenges to come. Following the main accounting literature, requirements and regulations, this book proposes the current state of the art in the non-financial disclosure, collecting main mandatory and voluntary frameworks and standards (e.g. European Directive 2014/95/UE on non-financial information, Global Reporting Initiative, International Integrated Reporting Council, Sustainability Accounting Standards Board, Climate Disclosure Standard Board, Carbon Disclosure Project,...
The Effects of Gamification on Motivation and Performance
By Anna Faust
- Release Date : 24 August 2021
- Genre: Business & Economics
In this book, Anna Faust examines the effects of gamification as a non-monetary incentive scheme on motivation and performance. A primary concern of managerial accounting are systems and practices that increase motivation, effort, and performance. However, in the field of management accounting and management control, previous research has focused on the effects of monetary incentives at the expense of non-monetary incentives. Gamification, as a non-monetary incentive scheme, has received little to no attention so far in the field of management accounting and management control. To address this gap, the author conducts thre...
Accountancy and Social Responsibility
By Živko Bergant
- Release Date : 09 August 2021
- Genre: Business & Economics
Accountancy encompasses much more than is normally considered, especially from a social responsibility point of view. This book brings fresh ideas and an innovative approach to accountancy theory and practice as well as critical views about professional thinking in accountancy. The reader will find advanced approaches regarding usiness objectives with social responsibility principles. A new role of accountancy is founded for a sustainable society. The responsibility of individuals is emphasized through behavioural analysis. The book has an interdisciplinary character and will be interesting for students, doctoral students,...
Dynamical Corporate Finance
By Umberto Sagliaschi
- Release Date : 29 July 2021
- Genre: Business & Economics
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. Recent work that allows the firm to restructure its debt over time proves to be able to explain much of the observed cross-sectional and time-series variation in leverage, while static capital structure predictions do not. The purpose of this book is to re-characterize the firm’s valuation process within a dynamical capital structure environment, by drawing on a vast body of recent and more traditional theoretical insights and empirical findings on firm...
Implementation of Basel Accords in Bangladesh
By A K M Kamrul Hasan
- Release Date : 29 July 2021
- Genre: Business & Economics
This book analyzes the impact of Basel Accord in Bangladesh. More specifically, it focuses on the credit risk homogenization under standardized approach of Basel Accord where External Credit Rating Agencies (ECAIs) are allowed to rate the exposures, the potential risk of allowing sub-ordinated debt (Sub-debt) as Tier 2 capital, and multiple bank distress cases as a real-world scenarios. In doing so, the book explores why the ECAIs rating fail to capture the real credit risk of exposure and to what extent sub-debt is reliable as regulatory capital. With that, the book's scope is categorized into three tracts (i) analyzes th...