Contributions to Finance and Accounting – serie
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128 produkter
128 produkter
Corporate Governance and Firm Value in Italy
How Directors and Board Members Matter
Inbunden, Engelska, 2021
1 045 kr
Skickas inom 10-15 vardagar
This book expands on the literature on the characteristics of management boards by especially focusing on family-listed and family-controlled companies, as they are ideal for studying board heterogeneity.
Corporate Governance and Firm Value in Italy
How Directors and Board Members Matter
Häftad, Engelska, 2022
1 045 kr
Skickas inom 10-15 vardagar
This book expands on the literature on the characteristics of management boards by especially focusing on family-listed and family-controlled companies, as they are ideal for studying board heterogeneity.
Ratings
Critical Analysis and New Approaches of Quantitative and Qualitative Methodology
Inbunden, Engelska, 2020
1 107 kr
Skickas inom 10-15 vardagar
This book presents new methodologies for rating non-financial issuers and project ratings based on the BFO (Brusov-Filatova-Orekhova) theory of capital cost and structure, and its perpetuity limit (Modigliani-Miller theory), as well as modern investment models created by the authors.It first provides a critical analysis of the methodological and systemic shortcomings of the current credit ratings of non-financial issuers and project ratings. In order to increase the objectivity and accuracy of rating assessments, it then modifies the BFO theory for companies of arbitrary age as well as and the perpetuity limit (Modigliani-Miller theory) for rating needs. The authors also incorporate the financial indicators used in the rating methodology into both the BFO theory and the Modigliani-Miller theory. Within the framework of the modified BFO theory for rating needs, they then present a detailed study of the dependence of the weighted average cost of capital of WACC, used asthe discount rate for discounting financial flows, on the financial ratios used in the rating, on the age of the company, on the leverage level and on the level of taxation for a wide range of values of equity cost and debt cost for companies of arbitrary age. This makes it possible to correctly assess of the discount rate, taking into account the values of financial ratios. The use of well-established corporate finance theories (BFO theory and its perpetuity limit) opens up new horizons in the rating industry, providing an opportunity to switch from mainly qualitative methods for determining the creditworthiness of issuers to mainly quantitative methods in rating, and as such improving the quality and accuracy of rating scores.
Ratings
Critical Analysis and New Approaches of Quantitative and Qualitative Methodology
Häftad, Engelska, 2021
942 kr
Skickas inom 10-15 vardagar
This book presents new methodologies for rating non-financial issuers and project ratings based on the BFO (Brusov-Filatova-Orekhova) theory of capital cost and structure, and its perpetuity limit (Modigliani-Miller theory), as well as modern investment models created by the authors.It first provides a critical analysis of the methodological and systemic shortcomings of the current credit ratings of non-financial issuers and project ratings. In order to increase the objectivity and accuracy of rating assessments, it then modifies the BFO theory for companies of arbitrary age as well as and the perpetuity limit (Modigliani-Miller theory) for rating needs. The authors also incorporate the financial indicators used in the rating methodology into both the BFO theory and the Modigliani-Miller theory. Within the framework of the modified BFO theory for rating needs, they then present a detailed study of the dependence of the weighted average cost of capital of WACC, used asthe discount rate for discounting financial flows, on the financial ratios used in the rating, on the age of the company, on the leverage level and on the level of taxation for a wide range of values of equity cost and debt cost for companies of arbitrary age. This makes it possible to correctly assess of the discount rate, taking into account the values of financial ratios. The use of well-established corporate finance theories (BFO theory and its perpetuity limit) opens up new horizons in the rating industry, providing an opportunity to switch from mainly qualitative methods for determining the creditworthiness of issuers to mainly quantitative methods in rating, and as such improving the quality and accuracy of rating scores.
Financial Strategies for Distressed Companies
A Critical Analysis and Operational Tools
Inbunden, Engelska, 2021
1 437 kr
Skickas inom 10-15 vardagar
After having systematized the financial strategies and policies used in the governance of companies, the book analyzes both crises and turnaround processes, describing the path until the financial balance is restored.
Financial Strategies for Distressed Companies
A Critical Analysis and Operational Tools
Häftad, Engelska, 2022
1 437 kr
Skickas inom 10-15 vardagar
After having systematized the financial strategies and policies used in the governance of companies, the book analyzes both crises and turnaround processes, describing the path until the financial balance is restored.
Financial Strategies in Competitive Markets
Multidimensional Approaches to Financial Policies for Local Companies
Inbunden, Engelska, 2021
1 877 kr
Skickas inom 10-15 vardagar
This competitive environment jeopardizes the sustainability of the smaller companies, which often are driven out of business by the more powerful global players. This book discusses financial strategies for small and middle size companies to increase their competitiveness in the global markets.
Financial Strategies in Competitive Markets
Multidimensional Approaches to Financial Policies for Local Companies
Häftad, Engelska, 2022
1 877 kr
Skickas inom 10-15 vardagar
This competitive environment jeopardizes the sustainability of the smaller companies, which often are driven out of business by the more powerful global players. This book discusses financial strategies for small and middle size companies to increase their competitiveness in the global markets.
1 107 kr
Skickas inom 10-15 vardagar
This book focuses on the impact of high-frequency data in forecasting market volatility and options price. New technologies have created opportunities to obtain better, faster, and more efficient datasets to explore financial market phenomena at the most acceptable data levels. It provides reliable intraday data supporting financial investment decisions across different assets classes and instruments consisting of commodities, derivatives, equities, fixed income and foreign exchange. This book emphasises four key areas, (1) estimating intraday implied volatility using ultra-high frequency (5-minutes frequency) currency options to capture traders' trading behaviour, (2) computing realised volatility based on 5-minute frequency currency price to obtain speculators' speculation attitude, (3) examining the ability of implied volatility to subsume market information through forecasting realised volatility and (4) evaluating the predictive power of implied volatilityfor pricing currency options. This is a must-read for academics and professionals who want to improve their skills and outcomes in trading options.
1 107 kr
Skickas inom 10-15 vardagar
This book focuses on the impact of high-frequency data in forecasting market volatility and options price. New technologies have created opportunities to obtain better, faster, and more efficient datasets to explore financial market phenomena at the most acceptable data levels. It provides reliable intraday data supporting financial investment decisions across different assets classes and instruments consisting of commodities, derivatives, equities, fixed income and foreign exchange. This book emphasises four key areas, (1) estimating intraday implied volatility using ultra-high frequency (5-minutes frequency) currency options to capture traders' trading behaviour, (2) computing realised volatility based on 5-minute frequency currency price to obtain speculators' speculation attitude, (3) examining the ability of implied volatility to subsume market information through forecasting realised volatility and (4) evaluating the predictive power of implied volatilityfor pricing currency options. This is a must-read for academics and professionals who want to improve their skills and outcomes in trading options.
IFRS 16 and Corporate Financial Performance in Italy
An Empirical Post-Implementation Analysis
Inbunden, Engelska, 2021
1 437 kr
Skickas inom 10-15 vardagar
This book presents an empirical analysis on how the new lease accounting model of IFRS 16 affects financial statements and performance of Italian companies.
IFRS 16 and Corporate Financial Performance in Italy
An Empirical Post-Implementation Analysis
Häftad, Engelska, 2022
1 437 kr
Skickas inom 10-15 vardagar
This book presents an empirical analysis on how the new lease accounting model of IFRS 16 affects financial statements and performance of Italian companies.
Financial Ecosystem and Strategy in the Digital Era
Global Approaches and New Opportunities
Inbunden, Engelska, 2021
1 987 kr
Skickas inom 10-15 vardagar
This book analyses and discusses current issues and trends in finance with a special focus on technological developments and innovations.
Financial Ecosystem and Strategy in the Digital Era
Global Approaches and New Opportunities
Häftad, Engelska, 2022
1 987 kr
Skickas inom 10-15 vardagar
This book analyses and discusses current issues and trends in finance with a special focus on technological developments and innovations.
Auditing Ecosystem and Strategic Accounting in the Digital Era
Global Approaches and New Opportunities
Inbunden, Engelska, 2021
2 207 kr
Skickas inom 10-15 vardagar
This book examines current topics and trends in strategic auditing, accounting and finance in digital transformation both from a theoretical and practical perspective.
Auditing Ecosystem and Strategic Accounting in the Digital Era
Global Approaches and New Opportunities
Häftad, Engelska, 2022
2 207 kr
Skickas inom 10-15 vardagar
This book examines current topics and trends in strategic auditing, accounting and finance in digital transformation both from a theoretical and practical perspective.
Promoting Integrity in the Work of International Organisations
Minimising Fraud and Corruption in Projects
Inbunden, Engelska, 2021
997 kr
Skickas inom 10-15 vardagar
This book is an in-depth study of how to promote integrity and avoid fraud & corruption in the work of international organisations, in particular multilateral development banks, such as the European Investment Bank, World Bank, Asian/Inter-American/African Development Banks and European Bank for Reconstruction and Development.
Promoting Integrity in the Work of International Organisations
Minimising Fraud and Corruption in Projects
Häftad, Engelska, 2022
722 kr
Skickas inom 10-15 vardagar
This book is an in-depth study of how to promote integrity and avoid fraud & corruption in the work of international organisations, in particular multilateral development banks, such as the European Investment Bank, World Bank, Asian/Inter-American/African Development Banks and European Bank for Reconstruction and Development.
Profit Shifting and Tax Base Erosion
Case Studies of Post-Communist Countries
Inbunden, Engelska, 2021
1 075 kr
Skickas inom 10-15 vardagar
This book provides a comprehensive analysis of current techniques for profit shifting and tax base erosion in the area of corporate taxation and measurement.
1 075 kr
Skickas inom 10-15 vardagar
This book provides a comprehensive analysis of current techniques for profit shifting and tax base erosion in the area of corporate taxation and measurement.
2 143 kr
Skickas inom 10-15 vardagar
In recent years, crowdfunding has become important and it has been enthusiastically used not only by commercial organizations but also by the public sector.
2 143 kr
Skickas inom 10-15 vardagar
In recent years, crowdfunding has become important and it has been enthusiastically used not only by commercial organizations but also by the public sector.
1 437 kr
Skickas inom 10-15 vardagar
The way in which leverage and its expected dynamics impact on firm valuation is very different from what is assumed by the traditional static capital structure framework. Recent work that allows the firm to restructure its debt over time proves to be able to explain much of the observed cross-sectional and time-series variation in leverage, while static capital structure predictions do not. The purpose of this book is to re-characterize the firm’s valuation process within a dynamical capital structure environment, by drawing on a vast body of recent and more traditional theoretical insights and empirical findings on firm evaluation, also including asset pricing literature, offering a new setting in which practitioners and researchers are provided with new tools to anticipate changes in capital structure and setting prices for firm’s debt and equity accordingly.
1 437 kr
Skickas inom 10-15 vardagar
The way in which leverage and its expected dynamics impact on firm valuation is very different from what is assumed by the traditional static capital structure framework. Recent work that allows the firm to restructure its debt over time proves to be able to explain much of the observed cross-sectional and time-series variation in leverage, while static capital structure predictions do not. The purpose of this book is to re-characterize the firm’s valuation process within a dynamical capital structure environment, by drawing on a vast body of recent and more traditional theoretical insights and empirical findings on firm evaluation, also including asset pricing literature, offering a new setting in which practitioners and researchers are provided with new tools to anticipate changes in capital structure and setting prices for firm’s debt and equity accordingly.
2 101 kr
Skickas
?This book presents both theory of financial data analytics, as well as comprehensive insights into the application of financial data analytics techniques in real financial world situations.
2 207 kr
Skickas inom 10-15 vardagar
?This book presents both theory of financial data analytics, as well as comprehensive insights into the application of financial data analytics techniques in real financial world situations.
1 760 kr
Skickas inom 5-8 vardagar
Transfer pricing is considered a new and complex concept in terms of guidelines and regulations. In this context, more and more academics and tax professionals are interested in understanding the mechanism of a transfer pricing analysis. The main objective of the book is to help them in this process by presenting in a practical approach (using case studies and schemes) and in accordance with the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations the way in which are operating the basic transfer pricing elements.Moreover, considering that the manufacturing sector is the chief wealth-producing sector of the global economy, the book illustrates complete transfer pricing analyses applicable for manufacturing transactions (using Orbis database).In the end, the book presents some recent disputes between manufacturing entities and tax authorities in relation to the transfer pricing analysis for manufacturing transactions.Chapter “TAMSAT” is available open access under a Creative Commons Attribution 4.0 International License via link.springer.com.
1 760 kr
Skickas inom 5-8 vardagar
Transfer pricing is considered a new and complex concept in terms of guidelines and regulations. In this context, more and more academics and tax professionals are interested in understanding the mechanism of a transfer pricing analysis. The main objective of the book is to help them in this process by presenting in a practical approach (using case studies and schemes) and in accordance with the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations the way in which are operating the basic transfer pricing elements.Moreover, considering that the manufacturing sector is the chief wealth-producing sector of the global economy, the book illustrates complete transfer pricing analyses applicable for manufacturing transactions (using Orbis database).In the end, the book presents some recent disputes between manufacturing entities and tax authorities in relation to the transfer pricing analysis for manufacturing transactions.Chapter “TAMSAT” is available open access under a Creative Commons Attribution 4.0 International License via link.springer.com.
Generalized Modigliani–Miller Theory
Applications in Corporate Finance, Investments, Taxation and Ratings
Inbunden, Engelska, 2022
1 382 kr
Skickas inom 10-15 vardagar
The original theory of capital cost and capital structure put forward by Nobel Prize Winners Modigliani and Miller has since been modified by many authors, and this book discusses some of them.
Generalized Modigliani–Miller Theory
Applications in Corporate Finance, Investments, Taxation and Ratings
Häftad, Engelska, 2023
1 382 kr
Skickas inom 10-15 vardagar
The original theory of capital cost and capital structure put forward by Nobel Prize Winners Modigliani and Miller has since been modified by many authors, and this book discusses some of them.