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The authors introduce a novel bootstrap approach to resampling asset price data that can be used for both finite-maturity assets and equities. The key... Læs mere
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The latest volume of Advances in Taxation includes studies from expert contributors to explore topics such as: tax avoidance, tax management, and tax compliance. In addition, two studies focus on tax education.
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The book offers a current picture of business model disclosure practices, discussing the benefits and challenges and assessing the most recent... Læs mere
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The book includes a definitional review, an investigation of the most-used non-GAAP measures in Europe, an exploratory multi-country empirical analysis of the informativeness of non-GAAP earnings, and an assessment of compliance with ESMA guidelines.
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This book is a timely addition to the fast-growing international debate on Integrated Reporting, which offers a holistic view of the evolution and practice of Integrated Reporting.
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More specifically, it focuses on the credit risk homogenization under standardized approach of Basel Accord where External Credit... Læs mere
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This book guides readers on how to apply for EU-funded projects, such as Erasmus Plus and Horizon, and how to implement projects successfully upon receiving funding.
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This book explores the evolution of value relevance in finance and accounting. In conclusion, this book serves as a comprehensive guide for those interested in the complexities of value relevance as well as the dynamics of financial disclosures.
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This book provides insights into the role of environmental management accounting practices and the impact of various governance aspects dedicated to the environment in enhancing corporate environmental performance.