Accounting and Finance - New Perspectives on Banking, Financial Statements and Reporting最新文献

Nonlinear Effect of Financial Development and Foreign Direct Investment in Integration Economies Among ASEAN-5 Countries Following IFRS Adoption 采用国际财务报告准则后东盟五国一体化经济体金融发展与外国直接投资的非线性效应

Accounting and Finance - New Perspectives on Banking, Financial Statements and Reporting Pub Date : 2019-12-18 DOI: 10.5772/intechopen.86104

Elya Nabila Abdul Bahri, Nor Hakimah Haji Mohd Nor

{"title":"Nonlinear Effect of Financial Development and Foreign Direct Investment in Integration Economies Among ASEAN-5 Countries Following IFRS Adoption","authors":"Elya Nabila Abdul Bahri, Nor Hakimah Haji Mohd Nor","doi":"10.5772/intechopen.86104","DOIUrl":"https://doi.org/10.5772/intechopen.86104","url":null,"abstract":"This chapter examines the role of financial development on foreign direct investment (FDI) inflows in ASEAN-5 countries over the period of 1980–2017. The ASEAN-5 countries include Malaysia, Thailand, Indonesia, Singapore, and the Philippines. The panel cointegration of second generation is used in order to address the existence of economic integration among ASEAN-5 as proven in cross-sectional dependency test. The results from fully modified ordinary least square (FMOLS) and cross-sectional dependency autoregressive distributed lag (CS-ARDL) consistently shows that the financial development has a nonlinear relationship with FDI of U-shape, whereby the financial development will benefit the FDI after it beyond the threshold point at 70% of total GDP. Investors will make decision based on the financial status as shown in the financial accounting report, whereby the quality of financial accounting representing transparent information that leads on reducing asymmetric information between investor and the financial institutions in host countries. In addition, the causality analysis based on panel vector error correction model (VECM) confirms the presence of both long-run relationship and short-run dynamic among FDI, financial development, consumer price index, and real gross domestic product per capita.","PeriodicalId":374142,"journal":{"name":"Accounting and Finance - New Perspectives on Banking, Financial Statements and Reporting","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129470157","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

Introductory Chapter: Some Current Issues on Accounting and Finance 导论章:关于会计与财务的一些当前问题

Accounting and Finance - New Perspectives on Banking, Financial Statements and Reporting Pub Date : 2019-12-18 DOI: 10.5772/intechopen.90190

R. Ahangar, Can Öztürk

引用次数: 0

The Roles of Accounting Valuations and Earnings Management in the Survivorship of Technology Firms during the Global Financial Crisis 会计估值和盈余管理在全球金融危机中科技公司生存中的作用

Accounting and Finance - New Perspectives on Banking, Financial Statements and Reporting Pub Date : 2019-10-23 DOI: 10.5772/intechopen.85395

Oliver Neoh, M. Nnadi

引用次数: 1

CSR Training and Financial Statement “Disclosure”: The Case of Italy 企业社会责任培训与财务报表“披露”:以意大利为例

Accounting and Finance - New Perspectives on Banking, Financial Statements and Reporting Pub Date : 2019-06-04 DOI: 10.5772/INTECHOPEN.86688

M. Baldarelli

{"title":"CSR Training and Financial Statement “Disclosure”: The Case of Italy","authors":"M. Baldarelli","doi":"10.5772/INTECHOPEN.86688","DOIUrl":"https://doi.org/10.5772/INTECHOPEN.86688","url":null,"abstract":"The objective of the chapter is to analyse the impact that CSR (corporate social responsibility) training had on non-financial information that is contained in financial statements following the EU directive 2014/95/EU and the Italian law: 254/2016. Literature review is based on institutional theory and social and environmental accounting as emancipatory tool to ameliorate the quality of life. The case analysed is the territory of Rimini, Italy. The case has been chosen because Rimini represents one of the most important concentrations within the hospitality and tourism industry in Europe. Another reason is that in the area of Rimini, 13 years ago, CSR training courses had been promoted for profit-making enterprises by the Chamber of Commerce along with public and private organisations. These training courses created a very important background for collocating the new EU directive regarding non-financial information that must necessarily be contained within the financial statements of enterprises. The objective of the chapter is to analyse the impact that the CSR training had on non-financial information that is contained in financial statements following the EU directive 2014/95/EU and Italian law: 254/2016.","PeriodicalId":374142,"journal":{"name":"Accounting and Finance - New Perspectives on Banking, Financial Statements and Reporting","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132093566","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Sustainability in Indebtedness: A Proposal for a Treaty-Based Framework in Sovereign Debt Restructuring 债务的可持续性:一个基于条约的主权债务重组框架的建议

Accounting and Finance - New Perspectives on Banking, Financial Statements and Reporting Pub Date : 2019-04-08 DOI: 10.5772/INTECHOPEN.82470

Maximo Paulino T. Sison

引用次数: 1

Banks Financial State Analysis and Bankruptcy Risk Forecasting with Application of Fuzzy Neural Networks 应用模糊神经网络分析银行财务状况及破产风险预测

Accounting and Finance - New Perspectives on Banking, Financial Statements and Reporting Pub Date : 2019-03-08 DOI: 10.5772/INTECHOPEN.82534

Y. Zaychenko, M. Zgurovsky, Galib Hamidov

{"title":"Banks Financial State Analysis and Bankruptcy Risk Forecasting with Application of Fuzzy Neural Networks","authors":"Y. Zaychenko, M. Zgurovsky, Galib Hamidov","doi":"10.5772/INTECHOPEN.82534","DOIUrl":"https://doi.org/10.5772/INTECHOPEN.82534","url":null,"abstract":"The problem of banks bankruptcy risk forecasting under uncertainty is considered. For its solution, the application of computational intelligence methods fuzzy neural networks ANFIS and TSK and inductive modeling method FGMDH was suggested and explored. Experimental investigations were carried out and estimation of the efficiency of the suggested methods was performed at the problems of bankruptcy risk forecasting for Ukrainian and leading European banks. The efficiency comparison with classic statistical methods such as ARMA, logit, and probit models was fulfilled. The comparative experiments with rating system CAMELS and matrix method were carried out. In general, the comparative analysis had shown that fuzzy forecasting methods and techniques give better results than conventional crisp methods for forecasting bankruptcy risk. On the whole, the conclusions of experiments with European banks completely confirmed the conclusions of experiments with Ukrainian banks. But at the same time, the crisp methods are more simple in implementation and demand less time for their adjustment. The set of informative bank financial factors for bankruptcy risk forecasting was determined and estimated.","PeriodicalId":374142,"journal":{"name":"Accounting and Finance - New Perspectives on Banking, Financial Statements and Reporting","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132687982","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

The Colombian Banking Sector: Analysis from Relative Efficiency 哥伦比亚银行业:相对效率分析

Accounting and Finance - New Perspectives on Banking, Financial Statements and Reporting Pub Date : 2019-02-21 DOI: 10.5772/INTECHOPEN.84585

G. Rodríguez-Lozano

引用次数: 0

National Accounting Standards in Turkey 土耳其国家会计准则

Accounting and Finance - New Perspectives on Banking, Financial Statements and Reporting Pub Date : 2019-02-15 DOI: 10.5772/INTECHOPEN.84364

B. Sabuncu

{"title":"National Accounting Standards in Turkey","authors":"B. Sabuncu","doi":"10.5772/INTECHOPEN.84364","DOIUrl":"https://doi.org/10.5772/INTECHOPEN.84364","url":null,"abstract":"This study describes the accounting standards being implemented in Turkey. Uniform Accounting System and Uniform Chart of Accounts, Turkish Financial Reporting Standards (TFRS), and Financial Reporting Standards for Large- and Medium-Sized Enterprises (FRS for LMEs) are simultaneously applied in Turkey. TFRS are a direct translation of the International Financial Reporting Standards (IFRS). Enterprises that are subject to independent audit apply TFRS. FRS for LMEs is a financial reporting framework that is subject to independent audit and is valid for financial statements presented to general assemblies of enterprises that do not apply the TFRS. Enterprises that are not subject to independent audit apply Uniform Accounting System. Uniform Chart of Accounts is used by all these businesses. Despite these new practices, a revision has not been carried out in Uniform Chart of Accounts. Because of these applications, it is necessary to define the new accounts needed and to review Uniform Chart of Accounts. Banks, insurance and pension companies, finance companies, financial leasing and factoring companies, and asset management companies are required to use a different account plan despite the application of TFRS.","PeriodicalId":374142,"journal":{"name":"Accounting and Finance - New Perspectives on Banking, Financial Statements and Reporting","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121750063","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0