Handbook of research on accounting and financial studies

"This book explores new trends in business, accounting, and financial studies"--Provided by publisher"--

Bibliographic Details
Other Authors: Farinha, Luis M. Carmo, 1975-, Cruz, Ana Baltazar, Sebastião, João Renato
Format: eBook
Language:English
Published: Hershey, PA Business Science Reference, an imprint of IGI Global, [2020]
Series:Advances in finance, accounting, and economics (AFAE) book series.
Subjects:
Online Access:EBSCOhost
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Table of Contents:
  • Section 1. New trends in business accounting and finance. Chapter 1. Flipping the best journals in accounting, business, and finance: what fruits do we collect? ; Chapter 2. Fair value accounting: a systematic literature review ; Chapter 3. Using strategic management accounting practices to measure and manage intellectual capital: a proposal ; Chapter 4. The perception of Portuguese accountants on the impact of the implementation of e-accounting with SAFT-PT ; Chapter 5. The importance of financial theories for SME capital structure decisions ; Chapter 6. Extremal index estimation: application to financial data ; Chapter 7. Evaluating microeconomic factors, financial crisis, and stock price dynamics: evidence from MENA Region
  • Section 2. Corporate governance and business performance. Chapter 8. Corporate governance and firm innovation: the effect of ownership and board of directors on RD investments ; Chapter 9. Independent directors' tenure, expropriation, related party transactions, and firm value: the role of ownership concentration in Malaysian publicly listed corporations ; Chapter 10. Corporate governance and firm performance in an emerging market: the case of Malaysian firms ; Chapter 11. Zero-leverage in European firms: the role of corporate governance mechanisms on the phenomenon ; Chapter 12. Corporate governance and properties of accounting numbers in Brazil ; Chapter 13. Measuring firms' financial constraints: a rough guide to unlisted SMEs
  • Section 3. Creative accounting, accrual manipulation, fraud, and social responsibility. Chapter 14. A critical look at social reporting evolution: social case in its future? ; Chapter 15. Corporate social responsibility reporting in the gambling industry: interaction with government ; Chapter 16. Earnings management and fraud: a theoretical background and discussion ; Chapter 17. Externally financed growth and quality accounting information: evidence from Brazil ; Chapter 18. Benford law and earnings analysis: international comparison.