Contemporary Challenges in Finance and Accounting: Insights into Markets, Reporting and Sustainability : Proceedings from the 26th ACFA, Prague, Czech Republic, May 22-23, 2025 (Springer Proceedings in Business and Economics)

Prochazka, DavidEDT/ Albu, NadiaEDT/ Krasodomska, JoannaEDT

Springer, Berlin; Springer Nature Switzerland（2026/05発売）

• 製本 Hardcover:ハードカバー版
• 商品コード 9783032201423

Full Description

This proceedings volume explores current issues in finance, accounting, economics, and sustainable development. Featuring select contributions presented at the 26th Annual Conference on Finance and Accounting (ACFA 25) held in Prague, Czech Republic, this book explores topics such as financial market dynamics, risk management, exchange rate modeling, corporate disclosure practices, auditing reforms, and the evolving role of sustainability in business strategies. The enclosed studies employ diverse methodological approaches including econometric modeling, systematic literature reviews, bibliometric analysis, and regional cases studies, providing both theoretical insights and practical applications. Integrating perspectives from developed and emerging economies, the volume highlights how global crises, regulatory frameworks, and cultural contexts shape financial performance, market behavior, and organizational resilience. This book is a valuable resource for academics, scholars, researchers, policymakers, and practitioners seeking to understand and navigate contemporary challenges in economic and financial systems.

Contents

A Learned Model-Based Simulation Approach to Enhanced Portfolio Management-. Testing the turn-of-the-month effect: Does Covid-19 matter on?-. The role of sentiment in credit rating: natural language processing machine learning approach-. Taylor rule in the Eurozone and the US-. The Real Equilibrium Exchange Rate of the Czech Koruna - a Positive Approach-. Risk and Risk-adjusted profitability of Visegrad Group banks after the Great Financial Crisis-. Financial and Environmental Optimization: The Case of Sustainable Hybrid Generation of Electricity under Time of Use Tariff.- Impact of Raw Material Price Volatility on Returns in Electric Vehicles Supply Chain.- Does Investment Life Insurance Have a Future in the Czech Insurance Market?.- The regulatory interventions and their impact on the main electricity and gas suppliers in the Czech Republic in 2023.- Does Aid Conditionality work in trade liberalization: Evidence from Sub-Saharan Africa.- Macroeconomic determinants of corruption in public and private institutions: A systematic literature review.- Do national cultures moderate the relationship between corporate governance mechanisms and financial performance?.- Impact of Accrual and Real-based Earnings Management on Market Liquidity and Financial Performance for UK SEOs.- Disclosure of Alternative Performance Measures in European Companies from the Health Care Sector.- The impact of IFRS 16 on the financial statements of retail sector companies in Poland.- Is it or not financial reporting quality and sustainability development an emerging trend? A bibliometric analysis.- From Fashion to Responsible: H&M vs Shein in Addressing SDGs and Human Rights.- The relevance of going concern disclosure - key matter and audit uncertainty.- Modernizing Internal Auditing Education: Bridging Traditional Competencies and Interdisciplinary Challenges.