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Books > Business & Economics > Finance & accounting > Accounting > Financial accounting
This book provides an assessment of public financial management
(PFM) reforms in developing countries using Turkey as a case study.
The book elaborates on revenue management, expenditure management,
public budget, public financial management information systems,
asset and liability management, intergovernmental fiscal relations,
accounting, financial reporting, and auditing. Bringing together
academics and practitioners, the book analyzes the PFM reforms in
the light of theoretical explanations and practices to reveal the
achievements, challenges, and future perspectives of PFM.
This book provides an assessment of public financial management
(PFM) reforms in developing countries using Turkey as a case study.
The book elaborates on revenue management, expenditure management,
public budget, public financial management information systems,
asset and liability management, intergovernmental fiscal relations,
accounting, financial reporting, and auditing. Bringing together
academics and practitioners, the book analyzes the PFM reforms in
the light of theoretical explanations and practices to reveal the
achievements, challenges, and future perspectives of PFM.
This book presents an empirical analysis on how the new lease
accounting model of IFRS 16 affects financial statements and
performance of Italian companies. It discusses the theoretical
framework of the off-balance sheet financing with a particular
focus on the off-balance sheet lease contracts. Previous research
provided controversial results about the potential impacts on the
companies' financial statement and performance deriving from leases
capitalization. The application of different methodological
approaches based on estimation of the expected effects resulted in
inconclusive results. This book aims to measure the real impacts
deriving from the post-implementation of the new lease accounting
standard (IFRS 16) on companies' financial statements, economic and
financial performance, on market reactions and on financial
statement' users.
This book complements the textbook Investment Valuation and
Appraisal - Theory and Practice. It contains exercises and
solutions often used at academic courses about investment
evaluation around the world. Using the sample solutions for the
assignments, the learning progress itself can be checked by
students. Thus, this book enables students of business
administration to prepare for exams in self-study. In addition, it
is ideal for practitioners as an illustrative object for concrete
quantitative business problems and their solutions.The book covers
tasks in areas such as static investment evaluation methods,
dynamic investment evaluation methods, selection of alternatives
and investment program planning, optimum useful lifetime and
optimum replacement time and investment decisions in uncertainty.
The book closes with a mock exam and its solution as is typical at
universities. Solutions are shown in an Excel sheet which is
available online.
This book addresses the considerations and factors that accounting
professionals should take into account when pivoting from practice
to higher education, think tanks, or other non-practitioner roles.
Breaking down this transition, the book addresses issues connected
to the types of job opportunities, where and when these
opportunities might arise, and how any practitioner can reimagine
their professional persona. Crafted from a first-hand perspective,
the advice and anecdotes included throughout the book add a
tangible and real-world feel to the concepts and ideas discussed in
this book.
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 evaluation, also including
asset pricing literature, offering a new setting in which
practitioners and researchers are provided with new tools to
anticipate changes in capital structure and setting prices for
firm's debt and equity accordingly.
This book explores current digitalization issues in finance and
accounting with particular focus on emerging and transitioning
markets. It features models, empirical studies and cases studies on
topics such as Fintech, blockchain technology, financing renewable
energy, and XBRL usage from sectors such health care, pharmacology,
transportation, and education. Such a complex view of current
economic phenomena makes the volume attractive not only for
academia, but also for regulators and policy-makers, when
deliberating the potential outcome of competing regulatory
mechanisms.
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