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This book presents the most current trends in the field of finance and accounting from an international perspective. Featuring contributions presented at the 17th Annual Conference on Finance and Accounting at the University of Economics in Prague, this title provides a mix of research methods used to uncover the hidden consequences of accounting convergence in the private (IFRS) and public sectors (IPSAS). Topics covered include international taxation (from both the micro- and macroeconomic level), international investment, monetary economics, risk management, management accounting, auditing, investment capital, corporate finance and banking, among others. The global business environment shapes the international financial flows of finance and the demand for international harmonization of accounting. As such, the field of global finance and accounting has encountered some new challenges. For example, policy-makers and regulators are forced to restructure their tools to tackle with new features of trading at global capital markets and international investment. This book complements this global view of development with country-specific studies, focusing on emerging and transitioning economies, which are affected indirectly and in unforeseen ways. The combination of global perspective and local specifics makes this volume attractive and useful to academics, researchers, regulators and policy-makers in the field of finance and accounting.

Business. --- Corporate governance. --- Business enterprises --- Accounting. --- Macroeconomics. --- Business and Management. --- Business Finance. --- Macroeconomics/Monetary Economics//Financial Economics. --- Corporate Governance. --- Financial Accounting. --- Finance. --- Financial statements --- Finance --- Governance, Corporate --- Balance sheets --- Corporate financial statements --- Earnings statements --- Financial reports --- Income statements --- Operating statements --- Profit and loss statements --- Statements, Financial --- Business organizations --- Businesses --- Companies --- Enterprises --- Firms --- Organizations, Business --- Industrial management --- Directors of corporations --- Accounting --- Bookkeeping --- Business records --- Corporation reports --- Business --- Business enterprises-Finance. --- Accountancy --- Commerce --- Commercial accounting --- Financial accounting --- Economics --- Business enterprises—Finance. --- Empreses --- Macroeconomia --- Govern corporatiu --- Comptabilitat --- Comptabilitat comercial --- Comptabilitat d'empreses --- Comptabilitat financera --- Aritmètica --- Ensenyament comercial --- Negocis --- Amortització --- Comptabilitat comparada --- Comptabilitat social --- Comptes corrents --- Estats financers --- Estocs --- Facturació --- Gestió comptable --- Liquidació --- Matemàtica financera --- Meritació (Comptabilitat) --- Normes comptables --- Reserves (Comptabilitat) --- Valoració --- Anàlisi de ratios --- Auditoria --- Ciències empresarials --- Informació comptable --- Tenidoria de llibres --- Govern de l'empresa --- Poders empresarials --- Direcció d'empreses --- Administradors de societats --- Anàlisi econòmica --- Demanda (Teoria econòmica) --- Economia --- Microeconomia --- Teoria econòmica --- Empresa --- Empreses comercials --- Empreses industrials --- Organitzacions empresarials --- Indústria --- Aliança d'empreses --- Conglomerats d'empreses --- Cooperació empresarial --- Creació d'empreses --- Dimensió de les empreses --- Empreses familiars --- Empreses virtuals --- Grans empreses --- Sucursals --- Corporate Finance. --- Macroeconomics and Monetary Economics. --- Business finance --- Business financial management --- Financial analysis of business enterprises --- Financial management, Business --- Financial management of business enterprises --- Financial planning of business enterprises --- Managerial finance