New Trends in Finance and Accounting

1. The Euro Marriage
Aleš Michl

2. 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
Vilma Deltuvaitė

3. Does Strong Employment Support Strong National Currency? An Empirical Analysis for the US Economy
Elvan Akturk Hayat, Ismet Gocer

4. The Theory of Debt-Deflation: A Possibility of Incompatibility of Goals of Monetary Policy
Samy Metrah

5. Gold Versus Stocks as an Inflationary Hedge: The Case of Spain
Nesrin Ozatac, Mohamad Kaakeh, Bezhan Rustamov

6. Is There a Relation Between HDI and Economic Performances?
Efehan Ulas, Burak Keskin

7. Foreign Capital Inflows and Stock Market Development in Turkey
Yilmaz Bayar

8. Count Data Modeling About Relationship Between Dubai Housing Sales Transactions and Financial Indicators
Olgun Aydin, Elvan Akturk Hayat, Ali Hepsen

9. Predictive Bankruptcy of European e-Commerce: Credit Underwriters Inexperience and Self-assessment
Karel Janda, David Moreira

10. Cost Efficiency of European Cooperative Banks: Are Small Institutions Predestined to Fail?
Matěj Kuc

11. The Banking Union: A View of the New Regulatory Rules
Luboš Fleischmann

12. Forecasting Jumps in the Intraday Foreign Exchange Rate Time Series with Hawkes Processes and Logistic Regression
Milan Fičura

13. Influence of Selected Factors on Hedge Fund Return
Stanislav Hába

14. Interest Rate Sensitivity of Non-maturing Bank Products
Martina Hejdová, Hana Džmuráňová, Petr Teplý

15. Examining the Interdependencies Between Leverage and Capital Ratios in the Banking Sector of the Czech Republic
Karel Janda, Oleg Kravtsov

16. Alternative Approaches to Insurance of Extreme Flood Risk
Hana Bártová

17. Non-life Insurance Purchases of Polish Households: A Study of Leading Trends
Monika Wieczorek-Kosmala, Daniel Szewieczek, Helena Ogrodnik, Maria Gorczyńska

18. Ukrainian Exchange Returns: The Day-of-the-Week Effect
Zoriana Matsuk, Fitim Deari

19. Selected Passages from the Development History of Hungarian Banking Supervision in the Turn of Twentieth Century’s Period
Bence Varga

20. 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
Piotr Podsiadło

21. Dependence of VAT Revenues on Other Macroeconomic Indicators
Jana Morávková

22. Shares in Central Government Income Taxes as a Revenues Source of Urban Municipalities in Poland
Jarosław Olejniczak

23. Can the Charitable Tax Deduction Stimulate Corporate Giving? Evidence from the Russian Banking System
Anna Kireenko, Sofia Golovan

24. The Impact of Taxation on Unemployment of University Absolvents
Ladislav Bušovský

25. Analysis of Tax Burden in the Slovak Republic with Emphasis on Depreciation
Miroslava Vašeková, Martina Mateášová

26. Fees or Taxes? The Question for the Czech Municipality
Pavlína Brabcová

27. Game-Theoretic Model of Principal–Agent Relationship Application in Corporate Tax Policy Design
Vladimir Kirillov

28. Shadow Economy in the Regions of the Russian Federation and the Ukraine
Anna Kireenko, Yuriy Ivanov, Ekaterina Nevzorova, Olga Polyakova

29. Availability of Healthcare Services in Rural Areas: The Analysis of Spatial Differentiation
Paulina Ucieklak-Jeż, Agnieszka Bem, Rafał Siedlecki

30. Spatial Analysis of Turkish Voter Behaviours: Does Regional Distribution of Public Expenditures Affect Voting Rate?
Guner Tuncer, Ersin Nail Sagdic

31. Does Privatization Affect Airports Performance? A Comparative Analysis with AHP-TOPSIS and DEA
Burak Keskin, Efehan Ulas

32. An Empirical Analysis of Post-contractual Behaviour Regarding Public Contracts for Construction Work in the Czech Republic
Michal Plaček, František Ochrana, Martin Schmidt, Milan Půček

33. Reasons for Differences in European Financial Reporting
Marcela Žárová

34. Forced IFRS Adoption: Direction of the “EU-15 Parents—CEE Subsidiaries” Links
David Procházka

35. The IFRS Adoption by BRICS Countries: A Comparative Analysis
Tatiana Dolgikh

36. Intangibles Disclosure: Evidence from Annual Reports of the Jordanian Industrial Public Listed Companies
Radhi Al-Hamadeen, Malek Alsharairi, Haya Qaqish

37. Specifics of Accounting in the Agricultural Sector
Irena Honková

38. New Legislation Concerning Cash Accounting in the Czech Republic and Comments on the Application of the Cash Flow Principle
Jan Molín

39. Comparison of Accounting for Mergers in the Czech Republic and Poland
Jiří Pospíšil, Marzena Strojek-Filus

40. The Revised Control Concept in the Consolidated Financial Statements of Czech Companies
Tereza Gluzová

41. Audit Market Concentration Analysis Focusing on Auditors of Public Interest Entities
Michal Šindelář, Libuše Müllerová

42. Audit Committees in Corporate Governance: Selected Issues in the Czech Environment
Jaroslava Roubíčková, Robert Jurka

43. The Municipality Economic Review by Auditor or by Regional Authority?
Petra Baranová

44. All for One and One for All: A Cross-Sector Analysis of Reporting Standards
Tudor Oprisor, Andrei-Razvan Crisan

45. Disclosure of Financial Information About the General Government Sector by IPSAS
Marianna Kršeková

46. The Comparative Analysis of CAS and IPSAS Requirements on Tangible Fixed Assets
Martin Dvořák, Lukáš Poutník

47. Sustainability Reporting Versus Integrated Reporting: BIST Sustainability Index
Gülşah Atağan

48. Management Control Systems Through the Lens of the Agency Theory
Hana Vimrová

49. Sustainable Controlling: Measuring Method Based on the Catalogue of Controller Tasks
Michał Chalastra, Anna Siemionek, Roman Kotapski

50. Empirical Study of Approach to Sustainability Management and Reporting in the Czech and Slovak Republic
Petr Petera, Jaroslav Wagner, Renáta Pakšiová

51. Adoption of Strategic Management Accounting Techniques in Czech and Slovak Companies
Markéta Boučková, Ladislav Šiška

52. The Use of Assessment of Work Performance of Human Resources as a Tool of Management Accounting to Result Controls in Slovak Companies
Pavol Ďurana

53. Use of Management Accounting Information for the Formation of the Business Model of a Public Company
Rosa Grigoryevna Kaspina, Lyudmila Sergeevna Khapugina

54. How Demands of Donors Influence the Design of the Management Control System of Not-for-Profit Nongovernmental Organizations
Ondřej H. Matyáš

55. Actual Problems of Accounting Ensuring Asset Management at the Enterprises of Ukraine
Yuliya Timoshchenko

56. Direct and Indirect Influence of Information and Communication Technology on Corporate Performance
David Špičák

57. Facility Management as a Partner of Cost Controlling at Costs Optimization in the Selected Enterprise
Ladislav Vagner

58. Pecking Order Theory and Innovativeness of Companies
Katarzyna Prędkiewicz, Paweł Prędkiewicz

59. A Compulsory Corporate Finance: Reflections on the Scope and Method
Artur Walasik

60. Socially Responsible Investment Market Size in Poland: The Content Analysis
Anna Doś, Monika Foltyn-Zarychta

61. The Role of Convertible Bonds in the Corporate Financing: Polish Experience
Joanna Błach, Gariela Łukasik

62. Evaluation of Investment Attractiveness of Commonwealth of Independent States
Victoria Chobanyan

63. Using Rating for Credit Risk Measurement
Anna Siekelová

64. Applicability of Selected Predictive Models in the Slovak Companies
Ivana Weissová

65. Model of Hospitals’ Financial Distress Forecasting: Comparative Study
Agnieszka Bem, Rafał Siedlecki, Paulina Ucieklak-Jeż, Tatana Hajdikova

66. Determinants of Long-Term and Short-Term Debt Financing: Evidence from Poland
Bogna Kaźmierska-Jóźwiak, Jakub Marszałek, Paweł Sekuła

67. A Working Capital and Liquidity
Aleksandre Petriashvili

68. Determinant Factors of Economic Value Added: Case of Ukrainian Wineries
Anastasiia Fialkovska

69. Dividend Policy of State-Owned Companies: Evidence from the Russian Federation
Olga Belomyttseva, Larisa Grinkevich

70. Personal Bankruptcy in Královéhradecký and Pardubický Regions
Jan Hospodka, Jakub Maixner, Jiří Šimůnek

71. Existence of Size Premium: A Review of Literature and Suggestions for Future Research
Premysl Krch

72. Invested Capital, Its Importance, and Interpretability Within Income-Based Methods for Determining the Value of the Company
Tomáš Krabec, Romana Čižinská

73. Constructing Czech Risk-Free Yield Curve by Nelson-Siegel and Svensson Method and Their Comparison
Martin Hanzal

74. Discount Rate for Human Life-Related Decisions
Pavel Kuchyňa

75. Discount Rate in Business Damage Cases
Barbora Hamplová

76. Medical Device Price and Valuation
Silvie Jerabkova

77. Specification of Net Operating Assets for Economic Value Added Calculation from Balance Sheets Reported According to IAS/IFRS
Štěpánka Křečková

78. Agricultural Land Valuation and Capitalization Ratio
Guler Yalcin

Keywords: Business and Management, Business Finance, Macroeconomics/Monetary Economics//Financial Economics, Corporate Governance, Financial Accounting