Procházka, David

The Impact of Globalization on International Finance and Accounting

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Table of contents

1. The Impact of Corporate Income Taxation on Location Choice of Investments: Separate Accounting Versus Formula Apportionment
Hulya Celebi

2. Environmental Sustainability as a Determinant of Foreign Direct Investments: Empirical Evidence from Sweden
Olga Golubeva

3. Are R&D-Active SMEs in the Emerging Markets Financially Constrained? Self-Evaluation Approach
Katarzyna Prędkiewicz, Paweł Prędkiewicz

4. Tax Incentives for Innovative Small Business: The Russian Model
Anastasiia Grinkevich, Larisa Grinkevich, Olga Belomyttseva

5. Relationships Between World Stock Market Indices: Evidence from Economic Networks
Vojtěch Fučík

6. The Financial Evaluation of Population Growth in Relation to Development Aid: China Versus India (Two Nation Brands’ Stories)
Rostislav Mansfeld, Barbora Růžičková

7. The Relationship Between Government Expenditure on Education and Economic Growth: The Case of France
Nesrin Ozatac, Nigar Taspinar, Oubayda Rifai, Baris Eren

8. Exchange Rate Exposure and Usage of Foreign Currency Derivatives by Indian Nonfinancial Firms
Krishna Prasad, K. R. Suprabha

9. Are the Central and Eastern European Countries More Vulnerability to the External Shocks?
Vilma Deltuvaitė

10. Micro-level Evidences of Moral Hazard in the European Financial Institutions
Karel Janda, Oleg Kravtsov

11. Changes in Mortgage LTV Schemes: Are We Facing New Price Bubble on Residential Market?
David Mazáček

12. Liability Risk Management of Central European Banks Under New Regulatory Requirements
Hana Džmuráňová, Martina Hejdová, Petr Teplý

13. Tax Efficiency of Czech Insurance Undertakings
Hana Bártová

14. Financial Innovations in Equity Issuance: A Prague Stock Exchange Review
Petr Jiránek

15. The Reasons Underlying Retail Banking Homogenization in the Second Half of the Nineteenth Century
Vojtěch Müllner

16. Relationship Between the Company Size and the Value: Empirical Evidence
Přemysl Krch

17. A Note on the Gordon Growth Model with Taxes
Olga Belomyttseva, Larisa Grinkevich, Anastasiia Grinkevich

18. Indirect Valuation and Earnings Stability: Within-Company Use of the Earnings Multiple
Michal Kaszas, Karel Janda

19. Measurement of Profit Losses from Brand Damage: The Case of an Unlisted Company
Tomáš Krabec, Romana Čižinská

20. Czech Industrial Real Estate Market: The Quest for Realistic Model
Jaroslav Kaizr

21. Financial Performance of Czech Subsidiaries of the EU-Listed Companies
David Procházka

22. Cash Flow Ratios’ and Liquidity Ratios’ Analysis of Selected Listed Companies in Sri Lanka
Aleksandre Petriashvili

23. Searching for Today’s Purpose of Remunerating Employee Inventions Through Grounded Theory
Pavel Svačina, Gabriela Antošová

24. A Fiscal Demography: Toward Demographic Approach to Public Finance
Artur Walasik

25. Spatial Concentration of Local Government Expenditure in the Czech Republic
Lucie Sedmihradská, Guner Tuncer, Ersin Nail Sagdic

26. Economic Voting in the 2006 Czech General Election
Ivana Tomankova

27. Social Expenditures and Poverty in Central and Eastern European Union Countries: A Causality Analysis
Yilmaz Bayar, Mahmut Unsal Sasmaz

28. Are Health-Care Services Luxury Goods?
Paulina Ucieklak-Jeż, Agnieszka Bem, Paweł Prędkiewicz, Rafał Siedlecki

29. The Relationship between Corruption and Tax Burden: The Moderator Effect of Strength of Auditing and Reporting Standards
Gul Yesilcelebi, Nazli Keyifli

30. Different Approaches in Business Information Disclosures in European Annual Reports
Marcela Žárová

31. What Are the Origins of New Leasing Conceptual Models and How These Models Are Coming True in IFRS 16?
Mariana Peprníčková

32. Company in a Global Environment and Intangible Assets
Teresa Maszczak

33. The Concept of Measurement and Reporting of Human Capital
Wojciech Koziol

34. Exploratory Analysis of Voluntary Reporting on Human Resources in the Czech Republic
Petr Petera, Jaroslav Wagner

35. The Pricing of Audit Fees: Empirical Evidence from Czech Republic
Michal Šindelář

36. The Going Concern Threats and Deferred Tax Assets Recognition: The Gap Between Theory and Practice
Ireneusz Górowski

37. The IFRS Assessment by Publicly Traded Companies
Simona Tuzarová, Ladislav Mejzlík

38. IFRS 5 and Its Reporting in the Czech Republic
Jan Hospodka

39. Explaining Risk Premium on Bank Bonds by Financial Ratios
Ovunc Gursoy

40. The Use of Tax and Nontax Provisions and Allowances
Irena Honková

41. Revenue Recognition in the Public Hospitals
Josef Krupička

42. A Literature Review of Financial Performance Measures and Value Relevance
Nattarinee Kopecká

43. The Relation Between Using Business Intelligence Solutions and Corporate Performance
David Špičák

44. Economic Security Indicators Forecasting for Management Decisions Based on Integrated Reporting Data
Alsu Ahmetshina, Roza Kaspina, Linar Molotov

45. Multidimensional Process of Financial Controlling Implementation
Anna Siemionek, Michał Chalastra

46. Strategic and Operational Perspective of the Principles of Identification of the Scopes of Responsibility for Costs
Michał Chalastra

47. The Use of Management Accounting Information in Non-financial Reporting and Interaction with Stakeholders of Public Companies
Alsu Ahmetshina, Venera Vagizova, Roza Kaspina

48. The First and the Second Generation of Statistical Methods in Management Accounting Research
Ladislav Šiška

49. Estimation of Housing Demand with Adaptive Neuro-Fuzzy Inference Systems (ANFIS)
Olgun Aydin, Elvan Aktürk Hayat

50. Corporate Tax as an Instrument of Tax Competition Among the EU Countries
Robert Matusiak

Keywords: Economics, Macroeconomics/Monetary Economics//Financial Economics, Emerging Markets/Globalization, Financial Accounting, International Finance

Publication year
Springer Proceedings in Business and Economics
Page amount
9 pages
Printed ISBN

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