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Influence of FinTech on Management Transformation
Digital financial services are starting to become increasingly popular with consumers, thereby fostering a favorable climate for digital entrepreneurship: mobile payment, Blockchain, etc. Research trying to understand and explain this phenomenon focuses on FinTech. Some scholars regard “FinTech” as financial innovations that upset the market while others view them as startups, based on financial innovations, that have changed the ecosystem. There are many open-ended questions about FinTech’s business models, how it relates to blockchain, and whether this is a collaborative relationship between traditional financial players or a competitive relationship. Noting the lack of research work...
Measuring Compliance
Measuring Corporate Compliance is a 'one-stop-shop' for individuals looking to assess the effectiveness of compliance programs and policies.
Unternehmerische Entscheidung und Risikomanagement
Thomas Brauchle präsentiert eine interdisziplinäre Analyse der Anforderungen an das unternehmerische Ermessen des Vorstands und damit verbundener Rechtsgebiete durch Anwendung einer wirtschaftlichen Betrachtungsweise. Die Anforderungen werden durch die Entwicklung eines Systems aus justiziablen Grundsätzen einer angemessenen Informationsgrundlage und Entscheidungsfindung konkretisiert. Die entsprechende Informationsverbreitung über interne und externe Kanäle wird auf Basis von theoretischen und empirischen Erkenntnissen der Betriebswirtschaftslehre ausgearbeitet.
Księgowość w Polsce jako zawód kobiecy. Skala, przyczyny, okoliczności, skutki
Moja ocena proponowanej monografii jest bardzo pozytywna (…) Mój osąd opiera się na dwóch elementach: temat i forma. Jeśli idzie o temat, to można mieć zastrzeżenia co do mojej bezstronności, ponieważ od wielu lat fascynuje mnie zjawisko sfeminizowania księgowości w Polsce, a jak pokazuje Przemysław Kabalski, zgoła nie tylko w Polsce. Nasze wspólne zainteresowanie tym tematem ma jednak szersze podstawy, które nie ograniczają się do jednego zawodu. Istnieje wiele zawodów, które tradycyjnie zdominowane są przez jedną płeć, z powodów umiejscowionych w dalekiej historii i nie mających obecnie żadnego racjonalnego uzasadnienia. Miejmy nadzieję, że monografia Przemys...
Design and Modeling of Mechanical Systems - V
This book offers a collection of original peer-reviewed contributions presented at the 9th International Congress on Design and Modeling of Mechanical Systems (CMSM’2021), held on December 20-22, 2021, in Hammamet, Tunisia. It reports on research findings, advanced methods and industrial applications relating to mechanical systems, materials and structures, and machining. It covers vibration analysis, CFD modeling and simulation, intelligent monitoring and control, including applications related to industry 4.0 and additive manufacturing. Continuing on the tradition of the previous editions, and with a good balance of theory and practice, the book offers a timely snapshot, and a useful resource for both researchers and professionals in the field of design and modeling of mechanical systems.
Corporate Governance and Its Implications on Accounting and Finance
After the global financial crisis, the topic of corporate governance has been gaining momentum in accounting and finance literature since it may influence firm and bank management in many countries. Corporate Governance and Its Implications on Accounting and Finance provides emerging research exploring the implications of a good corporate governance system after global financial crises. Corporate governance mechanisms may include board and audit committee characteristics, ownership structure, and internal and external auditing. This book is devoted to all topics dealing with corporate governance including corporate governance characteristics, board diversity, CSR, big data governance, bitcoin governance, IT governance, and governance disclosure, and is ideally designed for executives, BODs, financial analysts, government officials, researchers, policymakers, academicians, and students.
Internal Control Quality, Disclosure and Cost of Equity Capital
This paper examines the direct effect of internal control quality (ICQ) on cost of equity capital and whether the former has a moderating effect on the association between voluntary disclosure and cost of equity capital in an emerging market (Egypt). ICQ is measured using a survey of external auditors. A content analysis approach is used to proxy for the level of voluntary disclosure in annual. Finally, the Capital Asset Pricing Model (CAPM) framework is used to estimate cost of equity capital. Based on a sample of 256 firm-year observations over the period of 2007-2010, we find that ICQ is negatively and significantly associated with cost of equity capital indicating that better controls re...
