Lorenzo M. Bujosa Vadell - Böcker

This book analyzes the impact of Covid-19 in different areas such as corporate social responsibility and legislation in SMEs, insolvency law, behavioral finance, government interventions in markets, financial disclosure, the emergence of unregulated financial sectors, the increase of coronavirus-related crimes, and the development of banking regulations in the Covid-19 pandemic, among others.The coronavirus epidemic, which has spread throughout the world, has highlighted the inadequacies of the health and social systems of all states, even the most advanced. The health emergency has required extraordinary measures, especially at the level of laws that are essential for the preservation of lives, health, and livelihoods. The priority for governments and even the international community was, from the outset, to prevent infections and care for those affected. Such a strategy required an unusual increase in health spending, even though it exceeded the State's financial capacity and lacked fiscal space. In addition to this challenge, which has not yet been overcome, there is another, that of redressing the consequences of the measures taken (general containment). It should be pointed out that during health crises, the state may have to review the requirement for transparency because of the emergency, but not free itself from it. The urgency could never be an alibi for a violation of citizens' rights and freedoms.With urgency, financial management systems must be flexible and responsive to all occurrences, while ensuring optimal use of resources and minimizing the risks of fraud and corruption.

This book analyzes the impact of Covid-19 in different areas such as corporate social responsibility and legislation in SMEs, insolvency law, behavioral finance, government interventions in markets, financial disclosure, the emergence of unregulated financial sectors, the increase of coronavirus-related crimes, and the development of banking regulations in the Covid-19 pandemic, among others.The coronavirus epidemic, which has spread throughout the world, has highlighted the inadequacies of the health and social systems of all states, even the most advanced. The health emergency has required extraordinary measures, especially at the level of laws that are essential for the preservation of lives, health, and livelihoods. The priority for governments and even the international community was, from the outset, to prevent infections and care for those affected. Such a strategy required an unusual increase in health spending, even though it exceeded the State's financial capacity and lacked fiscal space. In addition to this challenge, which has not yet been overcome, there is another, that of redressing the consequences of the measures taken (general containment). It should be pointed out that during health crises, the state may have to review the requirement for transparency because of the emergency, but not free itself from it. The urgency could never be an alibi for a violation of citizens' rights and freedoms.With urgency, financial management systems must be flexible and responsive to all occurrences, while ensuring optimal use of resources and minimizing the risks of fraud and corruption.

This volume examines how innovation and digital transformation impact the financial and accounting sectors. Featuring selected contributions from the third ‘Finance, Accounting and Law in the Digital Age conference 2024’ held at the University of Salamanca, Spain, the contributions of this book explore the development of digital finance and the complicated equation between financial stability, the security of investors and financial consumers, sustainable finance, and support for innovation. Climate change and the exponential growth of technology have built an explosion of financial innovation. The digital revolution has recently reached the financial sector, protected by a specific regulatory environment. The volume describes how all areas of finance are now invested by new players who are transforming the banking and financial landscape to create a novel digital ecosystem.

This volume examines how innovation and digital transformation impact the financial and accounting sectors. Featuring selected contributions from the third ‘Finance, Accounting and Law in the Digital Age conference 2024’ held at the University of Salamanca, Spain, the contributions of this book explore the development of digital finance and the complicated equation between financial stability, the security of investors and financial consumers, sustainable finance, and support for innovation. Climate change and the exponential growth of technology have built an explosion of financial innovation. The digital revolution has recently reached the financial sector, protected by a specific regulatory environment. The volume describes how all areas of finance are now invested by new players who are transforming the banking and financial landscape to create a novel digital ecosystem.

This edited volume explores the relationship between Artificial intelligence (AI), business performance, and regulation. Companies are increasingly becoming obliged to take security measures to protect digital data against cyber-attacks and data leaks.

In its current state of development, there is a metaverse and not a single virtual world as there is an internal one, simply because its development is still dependent on proprietary technologies.

Economic models must evolve to avoid irreversible consequences for our planet in the face of climate change. The question is: How can we provide a growing population with access to affordable, viable energy while preserving our environment?Green finance is a pivotal concept that guides financial actions and operations toward fostering the energy transition and combating global warming. Finance, a key player in resource allocation, now incorporates an environmental dimension alongside the pursuit of economic profitability, setting it apart from 'traditional' finance.This book presents methods to provide a framework for financial transactions, support sustainable development, combat global warming, and enhance the transparency of financial product providers.

This edited book discusses the transformative impact of artificial intelligence on financial innovation. As new entrants flood various financial sectors with investments, they are reshaping the banking landscape and fostering a vibrant digital ecosystem.The evolution of finance, driven by artificial intelligence, offers a critical opportunity to balance financial stability, investor and consumer protection, and the promotion of innovation. In this dynamic environment, large international firms built on advanced digital telecommunications coexist with agile fintech startups. These innovative companies challenge traditional banking models, leveraging technology in ways that disrupt established institutions. While these shifts present exciting opportunities, they also carry significant risks.As we navigate this new era, it is crucial to assess, manage, and control risk-taking and the rise of fintechs. Without proper oversight, the very innovation that propels progress could lead to financial crises. Therefore, establishing robust prudential policies and regulatory frameworks is essential to safeguard financial stability.To thrive in this evolving landscape, financial professionals and accountants must embrace new technologies and stay attuned to their clients' changing needs. Although online tools and technologies are taking over more accounting functions, the expertise and ethical commitment of accountants remain irreplaceable. Guided by a professional order and a strong code of ethics, they possess the credibility needed to support managers effectively.In a rapidly changing business environment where digital technology permeates every aspect of operations, accountants are not just number crunchers; they are strategic partners, equipped to guide organizations towards success in this fast-paced digital age.

This book offers an interdisciplinary examination of how legal frameworks influence sustainability in entrepreneurship. Moving beyond traditional approaches that treat regulation and innovation as opposing forces, it explores how laws and policies can both constrain and stimulate entrepreneurial activity aimed at achieving long-term economic, social, and environmental goals. Through research-informed case studies, the book reveals how entrepreneurs can align with regulatory expectations while driving meaningful change.Featuring contributions from experts in law, finance, and sustainability, the first part of this two-volume set focuses on institutional innovations, green public policies, and environmental governance mechanisms that address climate change, resource management and social equity. Emphasis is placed on the intersection of law, policy and organizational sustainability at the global level. It is an ideal resource for scholars, policymakers, and practitioners seeking to understand and shape the future of sustainable enterprise.