Khaled Hussainey - Böcker

This book presents a comprehensive and expert-led insight into the role, types, practises and determinants of corporate narrative reporting (CNR). It provides a detailed overview of the importance of narrative disclosure in understanding the full annual report and, consequently, company performance and future prospects.CNR comprises integral information presented in the front half of the annual report, which helps to tell the full story of a business, providing a comprehensive overview and understanding of both its past and future performance. Supported with illustrative tables and figures throughout, this volume contains a plethora of carefully selected chapters, featuring the analytical insight of knowledgeable academics and researchers from all over the world. Using different data collection and analysis methods, it links and advances theory and practice in the disclosure and presentation of non-financial information in annual reports and other disclosure channels.The book is logically structured into four parts:Narrative Reporting: The State of the ArtEmpirical Research on Narrative ReportingNarrative Sustainability ReportingNarrative Reporting in Times of CrisisProviding a global insight into CNR in practice, Corporate Narrative Reporting is an invaluable resource for both students and practitioners interested or involved in preparing, reviewing/auditing, analysing and understanding annual reports. It should also be of particular interest to policymakers, regulators and investors.

This book presents a comprehensive and expert-led insight into the role, types, practises and determinants of corporate narrative reporting (CNR). It provides a detailed overview of the importance of narrative disclosure in understanding the full annual report and, consequently, company performance and future prospects.CNR comprises integral information presented in the front half of the annual report, which helps to tell the full story of a business, providing a comprehensive overview and understanding of both its past and future performance. Supported with illustrative tables and figures throughout, this volume contains a plethora of carefully selected chapters, featuring the analytical insight of knowledgeable academics and researchers from all over the world. Using different data collection and analysis methods, it links and advances theory and practice in the disclosure and presentation of non-financial information in annual reports and other disclosure channels.The book is logically structured into four parts:Narrative Reporting: The State of the ArtEmpirical Research on Narrative ReportingNarrative Sustainability ReportingNarrative Reporting in Times of CrisisProviding a global insight into CNR in practice, Corporate Narrative Reporting is an invaluable resource for both students and practitioners interested or involved in preparing, reviewing/auditing, analysing and understanding annual reports. It should also be of particular interest to policymakers, regulators and investors.

The landscape of customs and taxation is experiencing a significant shift, driven by digital technologies and innovative frameworks. This transformation redefines how nations enforce compliance, collect revenues, and engage in international trade. With deepening digitalization, countries are adopting such advancements as AI, blockchain, and machine learning to tackle evolving challenges in the tax and customs sector.Some of the highlights discussed by this book include:Customs reform and modernizationChallenges facing excise and customs tax administration in the digital eraAI’s impact on customs and taxationAI and machine learning in tax fraud evasion detection and complianceHow AI improves the efficiency of accounting software to facilitate functioning taxes and customs authoritiesBlockchain applications in value-added tax collectionDigital Transformation in Customs and Taxation: A Catalyst for Economic Resilience addresses the concerns, difficulties, trends, and opportunities related to digital transformation in customs and taxation. It provides knowledge and insights to navigate this evolving landscape. It presents ways to enable effective and efficient customs and tax services in the digital economy. To discuss the problems and nuances of incorporating digital solutions into customs and tax systems, the book looks at how industries employ technology to improve efficiency, effectiveness, and compliance. It offers practical approaches and solutions for dealing with the challenges that arise when implementing digital transformation projects in this industry. Real-world case studies, examples, and best practices illustrate how to efficiently use digital tools and platforms to improve services.Filled with insight into how digital transformation can redefine traditional practices, enhance efficiency, and build resilient systems for future demands, this book is a resource for policymakers, academics, and professionals seeking to innovate customs and tax administration.

Provides a greater understanding of sustainable development and fosters a culture of sustainability through learning and education. The book highlights a range of topics such as ethics, game-based learning, and knowledge management.

Islamic finance is one of the fastest-growing sectors in international banking and finance. Owing to the increasing availability and ease of access to Islamic services, Islamic finance has become increasingly important not only in Muslim countries, but around the world, making it a global industry. Under the Gulf Cooperation Council (GCC) as well as in some regions, such as the Middle East and North Africa, a dual financial system is implemented, where Sharia-compliant products are marketed alongside conventional financial systems.In this thoroughly researched collection of chapters, researchers from around the world examine the role of Islamic finance in the economies and prospects of different companies. They discuss Islamic finance literature from both theoretical and empirical perspectives. The theoretical section of the book consists of conceptual chapters that enable readers to critically evaluate and expand their understanding of accounting and finance. The chapters in the empirical section of this handbook discuss and interpret empirical evidence to provide clear implications for practice, research, and society. This section bridges the gap between theory and practice and offers suggestions for future research. Islamic Accounting and Finance is geared towards scholars and students, but it is also of use to banking and finance practitioners.

According to World Bank (2021), the economic recovery post-COVID-19 in the Middle East and North Africa (MENA) has been uneven and tumultuous. Reasons for this include exposure to oil-price fluctuations, the impact of pandemic, public demonstrations, and political instability. Although the MENA region encompasses a variety of countries — wealthy, stable and oil-rich countries such as Saudi Arabia and Qatar as well as less secure countries such as Iraq and Syria — it plays an important role in the global economy.Handbook of Banking and Finance in the MENA Region explores the trends in finance and banking of the MENA region, including theoretical and empirical perspectives from researchers around the globe. The first part of the book explores numerous reforms in the region's banking and finance, including digital technology, financial technology (fintech) and green finance. While financial inclusion in the Gulf Cooperation Council is much higher, the other countries in the MENA region have yet to overcome this trend, and the second part of the book provides specific case studies of ways in which banks have contributed to the region. The final section of the book considers macroeconomic factors and financial development. Together these perspectives enrich the discussion of facts and development challenges in the finance and banking of the MENA region as a whole.

Ethical finance involves financial practices that consider environmental, social, and governance (ESG) factors affecting a borrower and/or its assets. This approach extends beyond traditional financial metrics, aiming to align investments and lending with principles promoting sustainability, social responsibility, and effective governance.While previously confined to specialized finance providers and investors supporting environmentally or socially focused enterprises, this paradigm has shifted into the mainstream. According to the Global Ethical Finance Forum, the management of ethically driven assets worldwide has exceeded $27 trillion, indicating a growing recognition of the importance of integrating ESG factors and values into financial considerations.Individual and professional investors increasingly acknowledge the pivotal role played by ESG variables in determining risk and reward. In the evolving landscape of investment and finance, ethical standards have become the norm, offering crucial safeguards for informed investment and finance decisions. Instances where funds and lenders are perceived to neglect appropriate ESG considerations in their decision-making processes now face heightened scrutiny and questioning.The Emerald Handbook of Ethical Finance and Corporate Social Responsibility: A Framework for Sustainable Development presents a novel perspective on ESG considerations and the implementation of Corporate Social Responsibility (CSR) for sustainable development. This approach carries global and enduring implications.

In a rapidly evolving global economy, sustainability has become a central concern for businesses, policymakers, and educators. As organisations increasingly integrate environmental, social, and governance (ESG) considerations into their strategies, accounting and finance education must evolve to prepare future professionals for this new landscape.Sustainability in Accounting and Finance Education explores how sustainability principles can be embedded within accounting and finance teaching, research, and professional practice. Bringing together international contributions from scholars and researchers, the book examines key themes including curriculum innovation, environmental and social accounting, ESG performance, governance, digital transformation, artificial intelligence, FinTech, and sustainability-aware assurance.Through diverse theoretical perspectives and practical insights, the chapters highlight how emerging technologies, responsible governance, and sustainability reporting are reshaping accounting and finance education worldwide. The volume offers valuable insights for educators seeking to modernise curricula, researchers exploring sustainability-related accounting topics, and professionals interested in the future direction of the discipline.The Business Innovation Strategies Governance and Sustainability series is aligned with SDGs and rooted on multidisciplinary perspective. It focuses on research stream from various paradigms, theoretical lenses and mixed method approaches to offer insight from both scholars and practitioners towards a better understanding of the current trends of business innovation strategies and corporate transformation towards governance and sustainability.

The financial industry has traditionally been seen as resistant to change, but with the advent of FinTech, the landscape is shifting rapidly. FinTech applications, once merely disruptive forces, have now become dominant drivers of innovation, offering unprecedented opportunities for businesses to grow, adapt, and thrive in an increasingly digital marketplace.In an era where technology and finance intersect more than ever, From Digital Disruption to Dominance: Leveraging FinTech Applications for Sustainable Growth serves as a timely exploration into the vast world of FinTech applications and their transformative power in the business realm. Designed to serve both industry professionals and academic readers, this work offers a deep dive into the world of FinTech applications - from blockchain to digital banking, from peer-to-peer lending to robo-advisors. Readers will gain a clear understanding of how these tools not only disrupt but also offer pathways to dominance in various market segments.

This book constitutes the revised and selected papers of the International Conference on Global Economic Revolutions (ICGER 2023) held in Sharjah City, United Arab Emirates, during February 27-28, 2023. The 18 papers included in this book were thoroughly reviewed and selected from the 105 submissions.

This book explores how AI-driven control systems are transforming decision-making in fintech and digital finance. It examines the automation of financial operations, risk management, and predictive analytics, offering cutting-edge insights into the integration of AI, control theory, and financial technology. As digital finance evolves, traditional decision-making processes are rapidly becoming obsolete. AI-powered control systems now drive algorithmic trading, fraud detection, credit scoring, and regulatory compliance. This book explains the methodologies behind these advancements, covering reinforcement learning in trading, AI-driven risk assessment, and blockchain-based financial automation. Readers will gain a deep understanding of how fintech companies, banks, and financial institutions leverage AI to enhance efficiency and security. With growing market complexity, AI-driven control systems are essential for maintaining accuracy and stability in financial operations. Bridging theory and application, this book equips professionals, researchers, and business leaders with the knowledge to navigate the future of fintech. It is an essential resource for fintech innovators, AI engineers, financial analysts, and academics exploring the intersection of artificial intelligence and finance.