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  • International Cases of Corporate Governance

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    International Cases of Corporate Governance [ Perfect,eng, POD ÁÖ¹®Á¦ÀÛµµ¼­ ]
    Jean Jinghan Chen | Springer Nature B.V. | 2022³â 09¿ù
    65,050¿ø (5% ÇÒÀÎ) Æ÷ÀÎÆ®Àû¸³ 1,960¿ø
    This book provides insights into current issues in corporate governance by examining twelve cases from the 2010s and 2020s where corporate governance was seen to be an issue.
  • Eco-Management Accounting

    ¼öÀÔ
    Eco-Management Accounting Based upon the ECOMAC research projects sponsored by the EU's Environment and Climate Programme (DG XII, Human Dimension of Environmental Change) [ Perfect,eng, POD ÁÖ¹®Á¦ÀÛµµ¼­ ]
    Matteo Bartolomeo | Springer Nature B.V. | 2014³â 03¿ù
    65,050¿ø (5% ÇÒÀÎ) Æ÷ÀÎÆ®Àû¸³ 1,960¿ø
    The ECOMAC project (Eco-management Accounting as a Tool of Environmental Man­ agement) has provided a framework for linking environmental management with man­ agement accounting. It was funded in Theme 4, 'Human Dimensions of Environmental Change' in the EU Environment and Climate Research Programme...
  • Internal Control

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    Internal Control A Study of Concept and Themes [ Perfect,eng, POD ÁÖ¹®Á¦ÀÛµµ¼­ ]
    Olof Arwinge | Springer Nature B.V. | 2012³â 11¿ù
    65,050¿ø (5% ÇÒÀÎ) Æ÷ÀÎÆ®Àû¸³ 1,960¿ø
    The concept of internal control has developed along with audit practice. As demands have been made for greater accountability in corporate governance, the significance of internal control systems in companies has increased. Traditionally internal control has had a fairly direct relationship to finan...
  • The Digitalization of Management Accounting

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    The Digitalization of Management Accounting Use Cases from Theory and Practice [ Perfect,eng, POD ÁÖ¹®Á¦ÀÛµµ¼­ ]
    Imke Keimer | Springer Nature B.V. | 2023³â 06¿ù
    65,050¿ø (5% ÇÒÀÎ) Æ÷ÀÎÆ®Àû¸³ 1,960¿ø
    Digital transformation has companies firmly in its grip. Digitalization has a multidimensional impact on the mangagement accounting function and is changing mangagement accounting processes, controlling methods and the role of the mangagement accountant. This edited work shows how the opportunities ...
  • Planning and Reporting in BI-supported Controlling

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    Planning and Reporting in BI-supported Controlling Fundamentals, Business Intelligence, Mobile BI, Big Data Analytics and AI [ Perfect,eng, POD ÁÖ¹®Á¦ÀÛµµ¼­ ]
    Dietmar Schon | Springer Nature B.V. | 2023³â 07¿ù
    65,050¿ø (5% ÇÒÀÎ) Æ÷ÀÎÆ®Àû¸³ 1,960¿ø
    Planning and reporting solutions in many companies still suffer from poor data quality, are insufficiently integrated and are often time and cost intensive. This practice-oriented book shows step by step how things can be done differently. It systematically shows how modern planning and reporting ...
  • Financial Controlling

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    Financial Controlling [ Perfect,eng, POD ÁÖ¹®Á¦ÀÛµµ¼­ ]
    Stefan Behringer | Springer Nature B.V. | 2023³â 02¿ù
    65,050¿ø (5% ÇÒÀÎ) Æ÷ÀÎÆ®Àû¸³ 1,960¿ø
    This textbook provides an introduction to the fundamentals of operational and strategic controlling. It conveys the central tasks and functions that controlling has in the company and shows the challenges that this cross-sectional position entails. In addition, it addresses trends and developments i...
  • Digitalization and Artificial Intelligence

    ¼öÀÔ
    Digitalization and Artificial Intelligence Use by and in Controlling [ Perfect,eng, POD ÁÖ¹®Á¦ÀÛµµ¼­ ]
    Thomas Schneider | Springer Nature B.V. | 2023³â 02¿ù
    65,050¿ø (5% ÇÒÀÎ) Æ÷ÀÎÆ®Àû¸³ 1,960¿ø
    The possibilities and limits of digitalization in general and artificial intelligence in particular are demonstrated in a practice-oriented manner. Ways to generate and secure competitive advantages are presented. The topic is examined from the perspective of the company, the function of controlling...
  • Competence Development in Controlling and Management Accounting

    ¼öÀÔ
    Competence Development in Controlling and Management Accounting With Systematic Personnel Development to Success [ Perfect,eng, POD ÁÖ¹®Á¦ÀÛµµ¼­ ]
    Stephan Schoning | Springer Nature B.V. | 2023³â 04¿ù
    65,050¿ø (5% ÇÒÀÎ) Æ÷ÀÎÆ®Àû¸³ 1,960¿ø
    The book is considered a guideline for systemic personnel development in controlling of nationally and internationally active companies on the basis of a targeted development of competencies. In particular, the challenges posed by digitalization and globalization are considered and substantiated wit...
  • Differences between FIN 48 and IFRIC 23

    ¼öÀÔ
    Differences between FIN 48 and IFRIC 23 A Critical Analysis [ Perfect,eng, POD ÁÖ¹®Á¦ÀÛµµ¼­ ]
    Carolin Seibert | Springer Nature B.V. | 2022³â 09¿ù
    65,050¿ø (5% ÇÒÀÎ) Æ÷ÀÎÆ®Àû¸³ 1,960¿ø
    Uncertainties about the tax treatment of business transactions in the tax return or tax balance sheet can cause significant accounting challenges for current and deferred taxes in the financial statements. Whereas the accounting treatment of tax risks or tax audit risks has been regulated under US G...
  • Cross-Border Investment Withholding Tax

    ¼öÀÔ
    Cross-Border Investment Withholding Tax A Practical Guide for Investors and Intermediaries [ Perfect,eng, POD ÁÖ¹®Á¦ÀÛµµ¼­ ]
    Ross K. McGill | Springer Nature B.V. | 2023³â 06¿ù
    65,050¿ø (5% ÇÒÀÎ) Æ÷ÀÎÆ®Àû¸³ 1,960¿ø
    This book provides?a clear and concise explanation of withholding tax and how to leverage best practice to generate improved investment performance. It gives practical guidance to financial service firms and investors to help them understand the issues involved, trends and practicalities of maximizi...
  • Tax Avoidance and Capital Structure

    ¼öÀÔ
    Tax Avoidance and Capital Structure Empirical Evidence on Debt Covenants [ Perfect,eng, POD ÁÖ¹®Á¦ÀÛµµ¼­ ]
    Alessandro Gabrielli | Springer Nature B.V. | 2023³â 05¿ù
    65,050¿ø (5% ÇÒÀÎ) Æ÷ÀÎÆ®Àû¸³ 1,960¿ø
    This book provides a comprehensive overview of the implications of tax avoidance for a firm's capital structure, highlighting the key role played by free cash flow and agency conflicts. First, the book provides an outline of the theories and empirical evidence concerning the role of taxes in the The...
  • Financial Crime in Romania

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    Financial Crime in Romania A Community Pulse Survey [ Perfect,eng, POD ÁÖ¹®Á¦ÀÛµµ¼­ ]
    Monica Violeta Achim | Springer Nature B.V. | 2023³â 05¿ù
    65,050¿ø (5% ÇÒÀÎ) Æ÷ÀÎÆ®Àû¸³ 1,960¿ø
    This book explores financial crime and corruption in Romanian society based on a community pulse study. It examines the main behavioral patterns of Romanian society in relation to financial crime variables such as tax compliance, tax morale, corruption in public institutions, and money laundering. T...
  • Financial Statements

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    Financial Statements Analysis, Reporting and Valuation [ Perfect,eng, POD ÁÖ¹®Á¦ÀÛµµ¼­ ]
    Felix I. Lessambo | Springer Nature B.V. | 2022³â 11¿ù
    65,050¿ø (5% ÇÒÀÎ) Æ÷ÀÎÆ®Àû¸³ 1,960¿ø
    Through a mixture of concepts and examples, the second edition of this book demystifies the variety of elements of financial accounting and uncovers the need-to-know information for certification in this field. This book covers the two aspects of financial statement analysis, namely quantitative and...
  • Global Comparability of Financial Reporting Under IFRS

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    Global Comparability of Financial Reporting Under IFRS Does Comparability Enhance Value Relevance of Earnings Across Countries? [ Perfect,eng, POD ÁÖ¹®Á¦ÀÛµµ¼­ ]
    Francesco De Luca | Springer Nature B.V. | 2022³â 11¿ù
    65,050¿ø (5% ÇÒÀÎ) Æ÷ÀÎÆ®Àû¸³ 1,960¿ø
    The globalization of financial markets worldwide has progressively pushed toward simultaneous globalization of accounting information. Thus, during the last 50 years, categories of preparers, users, and regulators have devoted their efforts to support the global comparability of financial reporting ...
  • Corporate Sustainability

    ¼öÀÔ
    Corporate Sustainability Measurement, Reporting and Effects on Firm Performance [ Perfect,eng, POD ÁÖ¹®Á¦ÀÛµµ¼­ ]
    Paolo Tenuta | Springer Nature B.V. | 2022³â 09¿ù
    65,050¿ø (5% ÇÒÀÎ) Æ÷ÀÎÆ®Àû¸³ 1,960¿ø
    This book introduces readers to the main types of corporate sustainability practices. The first section examines both the ratings provided by international agencies and the various ESG (Environmental, Social and Government) indexes?existing at 2021. In turn, the second part empirically investigates ...
  • Regulation of Finance and Accounting

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    Regulation of Finance and Accounting 21st and 22nd Virtual Annual Conference on Finance and Accounting (ACFA2020-21), Prague, Czech Republic [ Perfect,eng, POD ÁÖ¹®Á¦ÀÛµµ¼­ ]
    David Prochazka | Springer Nature B.V. | 2022³â 10¿ù
    65,050¿ø (5% ÇÒÀÎ) Æ÷ÀÎÆ®Àû¸³ 1,960¿ø
    This edition provides a mix of research perspectives to examine the economic and non-economic outcomes of global developments in financial regulation, monetary and fiscal measures, or sustainable development, with a tailored focus on specifics in emerging and transitioning countries. The volume comb...
  • Transfer Pricing in Manufacturing

    ¼öÀÔ
    Transfer Pricing in Manufacturing An Analysis of the OECD Guidelines [ Perfect,eng, POD ÁÖ¹®Á¦ÀÛµµ¼­ ]
    Ioana Ignat | Springer Nature B.V. | 2022³â 05¿ù
    65,050¿ø (5% ÇÒÀÎ) Æ÷ÀÎÆ®Àû¸³ 1,960¿ø
    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.
  • Development of Integrated Reporting in the SME Sector

    ¼öÀÔ
    Development of Integrated Reporting in the SME Sector Case Studies from European Countries [ Perfect,eng, POD ÁÖ¹®Á¦ÀÛµµ¼­ ]
    Joanna Dyczkowska | Springer Nature B.V. | 2021³â 11¿ù
    65,050¿ø (5% ÇÒÀÎ) Æ÷ÀÎÆ®Àû¸³ 1,960¿ø
    This book examines on an international basis how small and medium-sized enterprises (SMEs) cope with the changing economic and social challenges, which are also reflected in financial and non-financial reporting. To this end, it presents six case studies from Germany, Hungary, Romania, Poland, Italy...
  • National Supervision and Income Smoothing in Banks' Annual Reports

    ¼öÀÔ
    National Supervision and Income Smoothing in Banks' Annual Reports [ Perfect,eng, POD ÁÖ¹®Á¦ÀÛµµ¼­ ]
    Costanza Di Fabio | Springer Nature B.V. | 2021³â 05¿ù
    65,050¿ø (5% ÇÒÀÎ) Æ÷ÀÎÆ®Àû¸³ 1,960¿ø
    This book deals with the debated relationship between the characteristics of national supervision and manipulative practices in banks' annual reports, with a specific focus on income smoothing. The issue is quite challenging as, since the 2008 financial crisis, governmental bodies and regulators hav...
  • Auditing Ecosystem and Strategic Accounting in the Digital Era

    ¼öÀÔ
    Auditing Ecosystem and Strategic Accounting in the Digital Era Global Approaches and New Opportunities [ Perfect,eng, POD ÁÖ¹®Á¦ÀÛµµ¼­ ]
    Tamer Aksoy | Springer Nature B.V. | 2021³â 06¿ù
    65,050¿ø (5% ÇÒÀÎ) Æ÷ÀÎÆ®Àû¸³ 1,960¿ø
    This book examines current topics and trends in strategic auditing, accounting and finance in digital transformation both from a theoretical and practical perspective. It covers areas such as internal control, corporate governance, enterprise risk management, sustainability and competition. The con...
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