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Books > Business & Economics > Finance & accounting > Accounting > Financial accounting

Taxation in the Digital Economy - New Models in Asia and the Pacific (Hardcover): Nella Hendriyetty, Chris Evans, Chul Ju Kim,... Taxation in the Digital Economy - New Models in Asia and the Pacific (Hardcover)
Nella Hendriyetty, Chris Evans, Chul Ju Kim, Farhad Taghizadeh-Hesary
R4,068 Discovery Miles 40 680 Ships in 12 - 17 working days

A robust and efficient tax administration in a modern tax system requires effective tax policies and legislation. Policy frameworks should cover all aspects of tax administration and include the essential processes of capturing, processing, analyzing, and responding to information provided by taxpayers and others concerning taxpayers' affairs. By far the greatest challenges facing tax administrations in all countries are those posed by the continuing developments in the digital economy. Whereas societies are grappling to come to terms with the transitions from the third industrial or digital revolutions, revenue authorities grapple with the consequences for the sustainability of their tax bases and the efficient administration and collection of taxes. This book presents a critical review of the status of tax systems in Asia and the Pacific in the era of the digital economy. The book suggests how countries can maximize their domestic resource mobilization when confronted by the challenges that digitalization inevitably produces, as well as how they can best harness or take advantage of aspects of digitalization to serve their own needs. The full implications of the COVID-19 crisis are still too uncertain to predict, but it is clear that the crisis will accelerate the trend towards digitalization and also increase pressures on public finances. This, in turn, may shape the preference for, and the nature of, both multilateral and unilateral responses to the tax challenges posed by digitalization and the need to address them. This book will be a timely reference for those researching on taxation in digital economy and for policy makers. The Open Access version of this book, available at www .taylorfrancis .com, has been made available under a Creative Commons Attribution-Non-Commercial-No Derivatives 4.0 license.

Interventionist Research in Accounting - A Methodological Approach (Paperback): John Dumay, Vicki Baard Interventionist Research in Accounting - A Methodological Approach (Paperback)
John Dumay, Vicki Baard
R1,234 Discovery Miles 12 340 Ships in 12 - 17 working days

This book is the first comprehensive methodological guide for accounting researchers on Interventionist Research (IVR). It provides all the fundamental components needed for understanding what IVR is, and how to plan, design, and conduct legitimate intervention studies, which can endure the scrutiny of institutions and peer review. This text systematically opens the 'black box' of an alternative research paradigm seeking to contribute simultaneously to theory and practice, through direct and collaborative engagement with organisations, practitioners, managers and professionals. It mobilises the production of innovative and theoretically grounded research for academe, and of practical relevance or usefulness and interest to the field of practice. Interventionist Research in Accounting: A Methodological Approach unpacks current thinking on IVR to forge a confident path ahead for IVR through adopting a forward-thinking approach. This book recognises the remedial potential of IVR to address the research-practice-relevance gap in accounting research and deliberates the challenges of IVR in accounting. It addresses the design, development, and implementation of interventions, critical to solving real-world problems as well as guiding readers in planning the IVR project including budgetary and ethical aspects, utilising suitable research methods and data collection techniques, and establishing validity and reliability. Further, it offers guidance on selecting and managing the research team and recruiting, accessing, and retaining intervention participants; these two components are crucial to creating collaborative relationships required for effective intervention. This book is a guide serving as a valuable resource for accounting researchers conducting intervention studies, for doctoral and other research students undertaking accounting research, and academics working in universities and business schools or teaching courses in accounting and research methodology.

Point Processes and Jump Diffusions - An Introduction with Finance Applications (Hardcover, New Ed): Tomas Bjoerk Point Processes and Jump Diffusions - An Introduction with Finance Applications (Hardcover, New Ed)
Tomas Bjoerk
R1,824 R1,376 Discovery Miles 13 760 Save R448 (25%) Ships in 12 - 17 working days

The theory of marked point processes on the real line is of great and increasing importance in areas such as insurance mathematics, queuing theory and financial economics. However, the theory is often viewed as technically and conceptually difficult and has proved to be a block for PhD students looking to enter the area. This book gives an intuitive picture of the central concepts as well as the deeper results, while presenting the mathematical theory in a rigorous fashion and discussing applications in filtering theory and financial economics. Consequently, readers will get a deep understanding of the theory and how to use it. A number of exercises of differing levels of difficulty are included, providing opportunities to put new ideas into practice. Graduate students in mathematics, finance and economics will gain a good working knowledge of point-process theory, allowing them to progress to independent research.

Whiplash - How to Survive Our Faster Future (Paperback): Joi Ito, Jeff Howe Whiplash - How to Survive Our Faster Future (Paperback)
Joi Ito, Jeff Howe 1
R494 R416 Discovery Miles 4 160 Save R78 (16%) Ships in 10 - 15 working days
Financial Accounting (Hardcover, 16th edition): Jennifer Schneider, Carl Warren, Christine Jonick Financial Accounting (Hardcover, 16th edition)
Jennifer Schneider, Carl Warren, Christine Jonick
R1,905 R1,688 Discovery Miles 16 880 Save R217 (11%) Ships in 10 - 15 working days

Gain a strong foundation in financial accounting that prepares you for future study and success in today's business world with Warren/Jonick/Schneider's leading FINANCIAL ACCOUNTING, 16E. This edition connects financial accounting concepts to the "bigger picture" as chapter-opening schemas clearly demonstrate how each chapter's content fits within the overall framework of the book. The digital CNOWv2's Journal Entry Tool reinforces this approach by automatically illustrating the impact of transactions on the accounting equation. This book's hallmark presentation of the accounting cycle provides an unmatched foundation for later chapters and even upcoming coursework and your career. The authors have carefully streamlined content and improved learning features throughout this edition and CNOWv2's digital resources to ensure you have the understanding of today's financial accounting and specific tools to succeed.

Multinational Enterprises and Transparent Tax Reporting (Paperback): Alexandra Middleton, Jenni Muttonen Multinational Enterprises and Transparent Tax Reporting (Paperback)
Alexandra Middleton, Jenni Muttonen
R1,225 Discovery Miles 12 250 Ships in 12 - 17 working days

This book examines tax transparency as part of multinational enterprises' corporate social responsibility (CSR). It considers revelations like the Panama and Paradise Papers that shed light on corporations' tax practices and the growing public dissatisfaction, resulting in legislative projects, such as the Organisation for Economic Co-operation and Development (OECD) base erosion and profit shifting. Tax transparency is defined as companies' voluntary disclosure of numerical tax data (e.g. taxes paid by country) and other tax-related information (e.g. tax policies). It is set apart from tax avoidance and tax evasion to clarify the often-blurred concepts. In this book, tax transparency is placed in a historical context and possible drivers and hindering factors to tax transparency are investigated. Tax transparency is discussed in the light of socio-economic theories (stakeholder, legitimacy, institutional theory and reputation risk management), as well as economic theories (agency theory, signalling, proprietary costs) and information overload theory. The book provides examples of tax transparency development of the largest multinational enterprises in five countries (France, Germany, UK, Finland and USA) in six years, 2012-2017, a period featuring increased media coverage of tax matters and legislative movement in the OECD and the European Union. The future of tax transparency is discussed in light of quality characteristics, assurance of information and potential use of artificial intelligence. Companies' managers and tax and CSR specialists benefit from the book by gaining insight into how to design transparent, high-quality tax reporting. Assurance professionals can use information about the quality criteria of tax transparency. Regulators can track historical development and see examples of voluntary tax transparency in companies' reporting. Scholars and students obtain theoretical framework for analysing the tax transparency phenomenon and the ability to distinguish between the concepts of tax transparency, planning, avoidance and evasion.

Business Models and Corporate Reporting - Defining the Platform to Illustrate Value Creation (Hardcover): Lorenzo Simoni Business Models and Corporate Reporting - Defining the Platform to Illustrate Value Creation (Hardcover)
Lorenzo Simoni
R3,902 Discovery Miles 39 020 Ships in 12 - 17 working days

This book discusses the role of business models in corporate reporting. It illustrates the evolution of non-financial reporting, the importance of business model reporting, and the main conceptualisations of business models. It also offers a methodological contribution to the assessment of business model reporting. Finally, it discusses the main implication of business model reporting for different categories of subjects and some challenges related to this kind of disclosure. Readers will understand the role of business models in the non-financial reporting landscape. They will also gain an understanding of how business models can help users of the annual report contextualise other non-financial items disclosed. However, effective business model reporting implies paying attention to certain features that define its quality. This theme is discussed in the empirical part of the book and in the section devoted to implications for preparers, users, and regulators. As large companies in the EU and the UK have to disclose the business model in the annual report, this book will be of interest to preparers and users of financial statements, regulators involved in the ongoing non-financial regulatory process, and professional bodies. It will also be of interest to academics interested in the investigation of non-financial reporting.

Accounting for Biological Assets (Paperback): Rute Goncalves, Patricia Lopes Accounting for Biological Assets (Paperback)
Rute Goncalves, Patricia Lopes
R633 Discovery Miles 6 330 Ships in 12 - 17 working days

This book explores accounting for biological assets under IAS 41 - Agriculture, and explains the recent adjustments introduced by the IASB which allow firms to choose between cost or revaluation models concerning mature bearer plants. Identifying the firm and country-level drivers that inform the disclosure and measurement practices of biological assets, this concise guide examines the value relevance of measuring those assets at fair value. It also analyses how firm and country-level drivers explain the differences in the disclosure level and practices used to measure biological assets under IAS 41. Finally, it evaluates whether there is a difference in the relevance of biological assets among the listed firms with high and low disclosure levels on biological assets. Based on a major international study of a wide selection of firms and country-level drivers, this book is vital for standard setters, stakeholders, students, accountants and auditors who need to understand disclosure and measurement practices of biological assets under IAS 41.

Venture Capital Performance - A Comparative Study of Investment Practices in Europe and the USA (Paperback): Keith Arundale Venture Capital Performance - A Comparative Study of Investment Practices in Europe and the USA (Paperback)
Keith Arundale
R1,243 Discovery Miles 12 430 Ships in 12 - 17 working days

European venture capital (VC) funds have historically underperformed their US counterparts. This has resulted in reduced investment into European VC by the traditional institutional investors. This book investigates the factors that give rise to the performance difference. It is based on the author's research at the Adam Smith Business School, University of Glasgow which involved a qualitative study of some 64 VC firms in the UK, continental Europe and the US, supplemented by 40 interviews with other stakeholders, including limited partner investors, corporate venturers, entrepreneurs and advisors. Readers will gain an in-depth understanding of the various structural, operational and wider environmental factors that impact on the performance difference between UK/European and US VC funds. The study is unique in that it provides, for the first time, a holistic and extensive analysis of the entire investment process from sourcing deals to exiting deals specifically contrasting Europe and the US in terms of the variables pertaining to the investment process and the impact on the fund performance. Factors impacting on the performance differential are structural, resulting from characteristics of the funds themselves, operational such as the investment practices of the VC firms which manage the funds and environmental such as culture and attitude to risk and the wider ecosystem in which the funds operate. These factors are set out clearly for the reader. The characteristics of the better performing funds in Europe and the US are also investigated. The book is aimed at academics who are researching venture capital fund performance and investment practices and also at practitioners, advisors and policymakers who want to learn about best VC investment practices. Whilst the book is focused on European and US VC investing, the best practices are also pertinent for VC firms and funds setting up in other geographies, particularly in emerging markets. To this end, best practice guidelines based on the research are included.

The Regulation of Financial Planning in Australia - Current Practice, Issues and Empirical Analysis (Paperback): Angelique... The Regulation of Financial Planning in Australia - Current Practice, Issues and Empirical Analysis (Paperback)
Angelique Nadia Sweetman McInnes
R1,244 Discovery Miles 12 440 Ships in 12 - 17 working days

This book investigates the legitimacy of the current Australian Financial Services Licensee-Authorised Representative (AFSL-AR) licensing model, as specified in the Commonwealth Corporations Act 2001. The book rectifies the deficiency in scholarly attention to this matter by developing a new conceptualised framework for the financial planning discipline. It takes into account theories in agency, legislation, legitimacy and the independent individual regulatory regimes in other professions; thereafter integrating this framework with the financial planning theory to examine the legitimacy, or what was found to be the illegitimacy of licensing advisers via multiple third party conflicted commercially oriented licensees. This book makes a very useful reference to understanding financial planning licencing model in Australia.

The Routledge Companion to Intellectual Capital (Paperback): James Guthrie, John Dumay, Federica Ricceri, Christian Nielsen The Routledge Companion to Intellectual Capital (Paperback)
James Guthrie, John Dumay, Federica Ricceri, Christian Nielsen
R1,398 Discovery Miles 13 980 Ships in 12 - 17 working days

The Routledge Companion to Intellectual Capital offers a comprehensive overview of an important field that has seen a diverse range of developments in research in recent years. Edited by leading scholars and with contributions from top academics and practitioners from around the world, this volume will provide not just theoretical analysis but also evaluate practice through case studies. Combining theoretical and practice perspectives, this comprehensive Companion addresses the role of IC inside and between organisations and institutions and how these contribute to the IC of nations, regions and clusters. Drawing on an extensive range of leading contributors,The Routledge Companion to Intellectual Capital will be of interest to scholars who want to understand IC from a variety of perspectives, as well as students who are seeking an authoritative and comprehensive source on IC and knowledge management.

The Key Man - How the Global Elite Was Duped by a Capitalist Fairy Tale (Paperback): Simon Clark, Will Louch The Key Man - How the Global Elite Was Duped by a Capitalist Fairy Tale (Paperback)
Simon Clark, Will Louch
R350 R280 Discovery Miles 2 800 Save R70 (20%) Ships in 5 - 10 working days

***LONGLISTED FOR THE FT MCKINSEY BUSINESS BOOK OF THE YEAR 2021*** 'Impeccably researched and sumptuous in its detail... It's a page-turner' The Economist 'This book tells the story brilliantly... Well-paced and cleverly organised. It also draws some devastating conclusions' The Sunday Times 'Gripping' Guardian In this compelling story of greed, chicanery and tarnished idealism, two Wall Street Journal reporters investigate a man who Bill Gates and Western governments entrusted with hundreds of millions of dollars to make profits and end poverty but now stands accused of masterminding one of the biggest, most brazen frauds ever. Arif Naqvi was charismatic, inspiring and self-made. The founder of the Dubai-based private-equity firm Abraaj, he was the Key Man to the global elite searching for impact investments to make money and do good. He persuaded politicians he could help stabilize the Middle East after 9/11 by providing jobs and guided executives to opportunities in cities they struggled to find on the map. Bill Gates helped him start a billion-dollar fund to improve health care in poor countries, and the UN and Interpol appointed him to boards. Naqvi also won the support of President Obama's administration and the chief of a British government fund compared him to Tom Cruise in Mission: Impossible. The only problem? In 2019 Arif Naqvi was arrested on charges of fraud and racketeering at Heathrow airport. A British judge has approved his extradition to the US and he faces up to 291 years in jail if found guilty. With a cast featuring famous billionaires and statesmen moving across Asia, Africa, Europe and America, The Key Man is the story of how the global elite was duped by a capitalist fairy tale. Clark and Louch's thrilling investigation exposes one of the world's most audacious scams and shines a light on the hypocrisy, corruption and greed at the heart of the global financial system. 'An unbelievable true tale of greed, corruption and manipulation among the world's financial elite' Harry Markopolos, the Bernie Madoff whistleblower 'A pacy and deeply-reported tale' Financial Times

Sustainability Accounting and Accountability (Hardcover, 3rd edition): Matias Laine, Helen Tregidga, Jeffrey Unerman Sustainability Accounting and Accountability (Hardcover, 3rd edition)
Matias Laine, Helen Tregidga, Jeffrey Unerman
R5,544 Discovery Miles 55 440 Ships in 12 - 17 working days

Sustainability accounting and accountability is fundamental in the pursuit of low-carbon and less unsustainable societies. Highlighting that accounting, organisations and economic systems are intertwined with sustainability, the book discusses how sustainability accounting and accountability broaden the spectrum of information used in organisational decision-making and in evaluating organisational success. The authors show how sustainability accounting can prove to be transformative, but only if critical questions are sufficiently addressed. This new and completely rewritten edition provides a comprehensive overview of sustainability accounting and accountability. Relevant global context and key concepts are outlined providing the reader with the conceptual resources to engage with the topic. Drawing on the most recent research and topical practical insights, the book discusses a wide variety of sustainability accounting and accountability topics, including management accounting and organisational decision-making, sustainability reporting frameworks and practices, as well as ESG-investments, financial markets and risk management. The book also highlights the role accounting has with key sustainability issues through dedicated chapters on climate, water, biodiversity, human rights and economic inequality. Each chapter is supplemented with practical examples and academic reading lists to allow in-depth engagement with the key questions. Sustainability Accounting and Accountability walks the reader through a spectrum of themes which are essential for all accountants and organisations. It helps the reader to understand why our traditional accounting techniques and systems are not sufficient for navigating the contemporary sustainability challenges our societies are facing. This key book will be an essential resource for undergraduate and postgraduate instructors and students, as an entry point to sustainability accounting and accountability, as well as being a vital book for researchers.

Corporate Environmental Reporting - The Western Approach to Nature (Paperback): Leanne J Morrison Corporate Environmental Reporting - The Western Approach to Nature (Paperback)
Leanne J Morrison
R1,268 Discovery Miles 12 680 Ships in 12 - 17 working days

This book explores corporate environmental discourse by examining a sample of corporate environmental reports through the lens of environmental philosophy. Findings include the predominant use of a dualistic approach towards nature, which highlights the perceived 'separateness' of companies from the natural world. Also explored are the corporate articulations of interconnectivity and transcendence, two philosophical approaches that are also in common use in western culture. The expression of these themes reveals the discursive underpinnings of a harmful relationship with nature. Exploring the ways in which discourse informs corporate relationships with nature allows for an in-depth 'diagnosis' of current environmental problems. The history of environmental philosophy demonstrates how some powerful philosophical approaches have shaped the western relationship with nature over time, and continue to do so through corporate environmental reporting. Corporate Environmental Reporting: The Western Approach to Nature demonstrates how corporate reporting is used to reduce the perception of the corporate responsibility, and contributes to the erosion of broader cultural restraints against the harmful treatment of nature. As such, discourse is integral to the survival of the world which we - and other members of our biotic community - are utterly reliant on. It shows the latest state of knowledge on the topic and will be of interest both to students at an advanced level, academics and reflective practitioners. It will be of interest to researchers, academics, and students in the fields of accounting, management, environmental philosophy and sustainable management.

When 40 Acres and a Mule Won't Do! - Retirement Is Not an Age, but a Financial Number (Paperback): Lashaundra Caesar When 40 Acres and a Mule Won't Do! - Retirement Is Not an Age, but a Financial Number (Paperback)
Lashaundra Caesar
R344 Discovery Miles 3 440 Ships in 10 - 15 working days
Financial Accounting - An International Introduction (Paperback, 7th edition): David Alexander, Christopher Nobes Financial Accounting - An International Introduction (Paperback, 7th edition)
David Alexander, Christopher Nobes
R2,070 Discovery Miles 20 700 Ships in 9 - 15 working days

For undergraduates and MBA students taking a first course in financial accounting. A clear approach to learning accounting, with an international focus Financial Accounting: An International Introduction, 7th Edition, by Alexander and Nobes is an essential textbook for undergraduates and MBA students worldwide taking a first course in financial accounting. It is the ideal book for you if you have little prior knowledge, or are new to this subject area. The seventh edition retains the clear writing style and unique international focus which led to the success of previous editions. This approach enables the learning of financial accounting in a way that is not country-specific. This fully updated text uses the International Financial Reporting Standards (IFRS) as its framework to explain key concepts and practices while linking them with contemporary real-life examples from around the world. Pearson, the world's learning company.

Redesigning Organizational Sustainability Through Integrated Reporting (Hardcover): Fabrizio Grana Redesigning Organizational Sustainability Through Integrated Reporting (Hardcover)
Fabrizio Grana
R3,907 Discovery Miles 39 070 Ships in 12 - 17 working days

This book explores the role of accounting and reporting practices, such as corporate and integrated reports, as organizations attempt to represent sustainability. By relying upon the case of a large international oil and gas company and its recent development of integrated reporting, this book argues that the ambiguity of sustainability as a concept, and the impossibility to fully capture it through accounting and reporting practices, does not mean that any attempt to represent it inevitably leads to distortion or obfuscates 'reality'. Rather, the way in which this concept is presented through accounting and reporting practices can have a constructive effect on the organization through the aspirations that these representations entail. The book demonstrates that accounting and reporting practices, such as integrated reporting, are not expected to offer complete representations of organizations' sustainability. Rather, these practices offer a number of representations (e.g. graphs, diagrams, tables, grid) that affect the way in which organizations understand and report on sustainability, changing its meaning over time. Finally, this study demonstrates that undefined concepts, such as 'sustainability', and practices, such as 'integrated reporting', mutually construct each other. The attempt to represent sustainability within the organization and the debates that this process generates, make accounting and reporting practices unfold themselves, and evolve. The book will be of interest to scholars in the field of accounting, management and sustainability, as well as practitioners from a wide array of additional fields, such as planning and control, organizations' strategy, business ethics, corporate social responsibility and corporate reporting.

Effective Trading in Financial Markets Using Technical Analysis (Hardcover): Smita Roy Trivedi, Ashish H. Kyal Effective Trading in Financial Markets Using Technical Analysis (Hardcover)
Smita Roy Trivedi, Ashish H. Kyal
R3,907 Discovery Miles 39 070 Ships in 12 - 17 working days

This book provides a comprehensive guide to effective trading in the financial markets through the application of technical analysis through the following: Presenting in-depth coverage of technical analysis tools (including trade set-ups) as well as backtesting and algorithmic trading Discussing advanced concepts such as Elliott Waves, time cycles and momentum, volume, and volatility indicators from the perspective of the global markets and especially India Blending practical insights and research updates for professional trading, investments, and financial market analyses Including detailed examples, case studies, comparisons, figures, and illustrations from different asset classes and markets in simple language The book will be essential for scholars and researchers of finance, economics and management studies, as well as professional traders and dealers in financial institutions (including banks) and corporates, fund managers, investors, and anyone interested in financial markets.

The Routledge Companion to Accounting and Risk (Paperback): Margaret Woods, Philip Linsley The Routledge Companion to Accounting and Risk (Paperback)
Margaret Woods, Philip Linsley
R1,662 Discovery Miles 16 620 Ships in 12 - 17 working days

To date, there has been little consideration of the many different ways in which accounting and risk intersect, despite organisations being more determined than ever to build resilience against potential risks. This comprehensive volume overcomes this gap by providing an overview of the field, drawing together current knowledge of risk in a wide range of different accounting contexts. Key themes such as corporate governance, trust, uncertainty and climate change are covered by a global array of contributing scholars. These contributions are divided into four areas: The broader aspects of risk and risk management Risk in financial reporting Risk in management accounting Risk monitoring The book is supported by a series of illustrative case studies which help to bring together theory and practice. With its wealth of examples and analyses, this volume provides essential reading for students, scholars and practitioners charged with understanding diverse facets of risk in the context of accounting in the business world.

The Routledge Companion to Financial Accounting Theory (Paperback): Stewart Jones The Routledge Companion to Financial Accounting Theory (Paperback)
Stewart Jones
R1,695 Discovery Miles 16 950 Ships in 12 - 17 working days

Financial accounting theory has numerous practical applications and policy implications, for instance, international accounting standard setters are increasingly relying on theoretical accounting concepts in the creation of new standards; and corporate regulators are increasingly turning to various conceptual frameworks of accounting to guide regulation and the interpretation of accounting practices. The global financial crisis has also led to a new found appreciation of the social, economic and political importance of accounting concepts generally and corporate financial reporting in particular. For instance, the fundamentals of capital market theory (i.e. market efficiency) and measurement theory (i.e. fair value) have received widespread public and regulatory attention. This comprehensive, authoritative volume provides a prestige reference work which offers students, academics, regulators and practitioners a valuable resource containing the current scholarship and practice in the established field of financial accounting theory.

The Routledge Handbook of Critical Finance Studies (Hardcover): Christian Borch, Robert Wosnitzer The Routledge Handbook of Critical Finance Studies (Hardcover)
Christian Borch, Robert Wosnitzer
R5,979 Discovery Miles 59 790 Ships in 12 - 17 working days

There has been an increasing interest in financial markets across sociology, history, anthropology, cultural studies, and related disciplines over the past decades, with particular intensity since the 2007-2008 crisis which prompted new analyses of the workings of financial markets and how "scandals of Wall Street" might have huge societal ramifications. The sociologically inclined landscape of finance studies is characterized by different more or less well- established homogeneous camps, with more micro-empirical, social studies of finance approaches on the one end of the spectrum and more theoretical, often neo-Marxist approaches, on the other. Yet alternative approaches are also gaining traction, including work that emphasizes the cultural homologies and interconnections with finance as well as work that, more broadly, is both empirically rigorous and theoretically ambitious. Importantly, across these various approaches to finance, a growing body of literature is taking shape which engages finance in a critical manner. The term "critical finance studies" nonetheless remains largely unfocused and undefined. Against this backdrop, the key rationales of The Routledge Handbook of Critical Finance Studies are firstly to provide a coherent notion of this emergent field and secondly to demonstrate its analytical usefulness across a wide range of central aspects of contemporary finance. As such, the volume will offer a comprehensive guide to students and academics on the field of Finance and Critical Finance Studies, Heterodox Economics, Accounting, and related Management disciplines. Chapter 14 of this book is freely available as a downloadable Open Access PDF under a Creative Commons Attribution-Non Commercial-No Derivatives 4.0 license at https://tandfbis.s3-us-west-2.amazonaws.com/rt-files/docs/Open+Access+Chapters/9781138079816_oachapter14.pdf

Multinational Enterprises and Transparent Tax Reporting (Hardcover): Alexandra Middleton, Jenni Muttonen Multinational Enterprises and Transparent Tax Reporting (Hardcover)
Alexandra Middleton, Jenni Muttonen
R3,833 Discovery Miles 38 330 Ships in 9 - 15 working days

This book examines tax transparency as part of multinational enterprises' corporate social responsibility (CSR). It considers revelations like the Panama and Paradise Papers that shed light on corporations' tax practices and the growing public dissatisfaction, resulting in legislative projects, such as the Organisation for Economic Co-operation and Development (OECD) base erosion and profit shifting. Tax transparency is defined as companies' voluntary disclosure of numerical tax data (e.g. taxes paid by country) and other tax-related information (e.g. tax policies). It is set apart from tax avoidance and tax evasion to clarify the often-blurred concepts. In this book, tax transparency is placed in a historical context and possible drivers and hindering factors to tax transparency are investigated. Tax transparency is discussed in the light of socio-economic theories (stakeholder, legitimacy, institutional theory and reputation risk management), as well as economic theories (agency theory, signalling, proprietary costs) and information overload theory. The book provides examples of tax transparency development of the largest multinational enterprises in five countries (France, Germany, UK, Finland and USA) in six years, 2012-2017, a period featuring increased media coverage of tax matters and legislative movement in the OECD and the European Union. The future of tax transparency is discussed in light of quality characteristics, assurance of information and potential use of artificial intelligence. Companies' managers and tax and CSR specialists benefit from the book by gaining insight into how to design transparent, high-quality tax reporting. Assurance professionals can use information about the quality criteria of tax transparency. Regulators can track historical development and see examples of voluntary tax transparency in companies' reporting. Scholars and students obtain theoretical framework for analysing the tax transparency phenomenon and the ability to distinguish between the concepts of tax transparency, planning, avoidance and evasion.

Islamic Macroeconomics - A Model for Efficient Government, Stability and Full Employment (Paperback): Raja Almarzoqi, Walid... Islamic Macroeconomics - A Model for Efficient Government, Stability and Full Employment (Paperback)
Raja Almarzoqi, Walid Mansour, Noureddine Krichene
R1,060 Discovery Miles 10 600 Ships in 12 - 17 working days

Islamic Macroeconomics proposes an Islamic model that offers significant prospects for economic growth and durable macroeconomic stability, and which is immune to the defects of the economic models prevailing both in developed and developing countries. An Islamic model advocates a limited government confined to its natural duties of defence, justice, education, health, infrastructure, regulation, and welfare of the vulnerable population. It prohibits interest-based debt and money, and requires full liberalization of all markets including labor, financial, commodity, trade, and foreign exchange markets. The government should be Sharia-compliant in its taxation power and regulatory intervention; it ought to reduce unproductive spending in favor of productive spending. This book is essential reading for students and academics of Islamic economics and finance, economists, practitioners, and researchers.

The China Paradox - At the Front Line of Economic Transformation (Paperback): Paul G. Clifford The China Paradox - At the Front Line of Economic Transformation (Paperback)
Paul G. Clifford
R731 Discovery Miles 7 310 Ships in 12 - 17 working days

Featured as Book of the Week by The Wire China in August 2020! If your business has anything to do with China or you simply seek to understand the rise of China, you need to read this book. In The China Paradox, business strategist and historian Dr. Paul G. Clifford uses vivid examples from his deep experience in China to lay bare the delicate and fragile balance of forces which lie at the heart of China's success. He explains how, against all the odds, the ruling Communist Party boldly led the economic reforms as the surest way to preserve their grip on power. This flourishing of China's hybrid developmental model is placed firmly in the historical context, shedding light on the legacies that thwarted earlier attempts at change and which today still threaten to render the progress unsustainable. China is taking its place on the world economic stage, displaying business acumen and innovation. But China's un-reformed political governance, coupled with the challenges resulting from breakneck growth, may hamper the nation's ability to realize its potential and impact its longer-term prospects. This book is for anyone who needs to understand how China competes, anyone with business or other affairs in China, and anyone involved in foreign trade will benefit from this book. Click to read the author's article on Open Democracy: https://www.opendemocracy.net/en/oureconomy/the-us-should-not-demonize-huawei-it-should-invest-to-compete/ Click here to see a related article in the South China Morning Post: http://www.scmp.com/news/china/policies-politics/article/2134180/reform-or-no-reform-authors-clash-over-chinas-way

International Financial Reporting (Paperback, 8th edition): Alan Melville International Financial Reporting (Paperback, 8th edition)
Alan Melville
R2,164 R1,972 Discovery Miles 19 720 Save R192 (9%) Ships in 12 - 17 working days

A focused, user-friendly introduction to international financial reporting International Financial Reporting, 8th edition by Melville employs a practical, applied approach in exploring and explaining the key financial standards. With more than 140 countries in the world now using international financial reporting standards (IFRS (R) Standards), knowledge of the standards issued by the International Accounting Standards Board (IASB (R)) is vital to your success in financial accounting. Offering a thorough introduction to international financial reporting, this new edition brings the book completely up-to-date with international standards issued as of 1 January 2022. The title is suitable for second-year undergraduates studying for a degree in accounting and finance and those preparing for examinations for the professional accounting bodies. It explains each standard as clearly and concisely as possible and provides plenty of worked examples and solutions. End-of-chapter exercises feature questions from past exam papers of key professional accountancy bodies to test your grasp of the topics introduced in that chapter. 'Melville's textbook is accessible, comprehensive, reliable, and a pleasure to read.' Dr. Neil Dunne, Trinity College Dublin 'A practical book which takes a very technical subject and breaks it down into concise sections which are easy to follow.' Emma James, Swansea University Pearson, the world's learning company.

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