دانلود کتاب مقررات مالی و حسابداری

We are glad to present to you the next edition of the papers presented at the Annual Conference of Finance and Accounting (ACFA). The Conference, organised by the Faculty of Finance and Accounting of Prague University of Economics and Business, provides a vital platform for the presentation of research that address up-to-date developments in the field. Unexpected real and financial shocks occurring recently are bringing new challenges to global finance and accounting. As a result, traditional regulatory patterns as well market participants’ behaviour are being reshaped in unprecedented ways. Being co-affected by ongoing globalisation, fiscal and monetary policy, public regulation and supervision, financial markets, corporate reporting, and auditing have to adapt to those shocks which are expected to persist in the long run. Shocks manifest themselves through many channels, requiring a variant approach to investigating their causes and consequences. ACFA therefore supports the use of a mix of research methods (including modelling, empirical testing, case studies or qualitative analysis) to gain a deeper understanding of the drivers of and responses to the recent events affecting the global financial and accounting systems. The volume offers different research perspectives on not only economic but also non-economic impacts of global developments in financial regulation, monetary and fiscal measures, or sustainable development, with a tailored focus on specifics in emerging and transitioning countries. Contributing authors investigate emerging topics (e.g., economics of emissions and corporate social responsibility reporting) as well as traditional issues requiring new approaches (e.g., exchange rate mechanisms, investment strategies and the impact of corporate reporting on economic fundamentals). We believe that such a comprehensive view of contemporary economic phenomena makes the volume attractive not only to academia but also to regulators and policymakers, when deliberating on the potential outcomes of competing regulatory mechanisms.