Global Versus Local Perspectives on Finance and Accounting

1. Front Matter

   Pages i-viii

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2. The Negative Interest Rates: Evidence from Bulgaria

   • Svilen Kolev

   Pages 1-9

3. Hedge Accounting During the Negative Interest Rate Environment by Insurance Companies

   • Zdeněk Rybák

   Pages 11-31

4. Basel III Capital Requirements and Constraint of Credit Supply in Open Transition Economy

   • Nad’a Blahová, Karel Brůna

   Pages 33-41

5. Analysis of India Outbound FDI Determinants Using Gravity Model Approach

   • Zoha Asghar, Pankaj Kumar Gupta

   Pages 43-53

6. Problems of the Banking System of the Russian Federation in Modern Conditions

   • Olesya Kukharenko, Aliya Gizyatova

   Pages 55-62

7. Financial Resources Governance of Ukraine: Identification of Opportunities and Conditions for Improvement

   • Iryna Danyliuk-Chernykh, Vira Vartsaba, Victor Petrenko, Zoriana Matsuk

   Pages 63-71

8. An Examination of the Debt of the General Government with the Panel Model in the V4

   • Marianna Sávai

   Pages 73-78

9. Diversification of Banking Activity and Its Importance in Building Financial Stability

   • Renata Karkowska

   Pages 79-88

10. RETRACTED CHAPTER: Individual Savings Accounts in Poland—Why Governments Didn’t Nudge People to Make Savings Enough Strong?

    • Agnieszka Jachowicz

    Pages 89-99

11. Mentality Dimension of the Securities Market in Ukraine

    • Zoriana Matsuk, Iryna Danyliuk-Chernykh, Valeriya Lakshina

    Pages 101-113

12. Harmony, Hierarchy and Dividend Policy Around the World

    • Hanaan Yaseen, Victor Dragotă

    Pages 115-124

13. Dividend Policy Explained by Country’s Standards of Living: An International Evidence

    • Hanaan Yaseen

    Pages 125-134

14. Prediction of Bankruptcy in Georgian Enterprises

    • Aleksandre Petriashvili

    Pages 135-142

15. Evaluation of the Impact of Credit Rating Agencies Decisions on the Market of Treasury Debt Securities

    • Anna Szelągowska, Piotr Staszkiewicz

    Pages 143-151

16. Does the Shadow Economy Kuznets Curve Exist for Russian Regions?

    • Anna Kireenko, Ekaterina Nevzorova, Denis Alekseev

    Pages 153-166

17. Dynamics and Structural Development of Healthcare Expenditures in the Czech Republic

    • Eva Gajdošová

    Pages 167-176

18. Capital Structure Models: Adjustments for Nonpublic Traded Companies

    • Lucie Poulová

    Pages 177-185

19. Review of Models of Transitory Earnings

    • Tomáš Buus

    Pages 187-197

20. Materiality in Financial Accounting—Theory and Practice

    • Mariusz Karwowski

    Pages 199-209

This proceedings volume examines accounting and financial issues and trends from both global and local economic perspectives. Featuring selected contributions presented at the 19th Annual Conference on Finance and Accounting (ACFA) held in Prague, Czech Republic, this book offers a mixture of research methods and micro- and macroeconomic approaches to depict a detailed picture of the impact of global and local determinants on the globalized economy. The global perspectives versus local specifics make the volume useful for not only academics and scholars, but also for regulators and policy makers when deliberating the potential outcome of competing regulatory mechanisms.

The Annual Conference on Finance and Accounting (ACFA) has become one of the biggest conferences in the Central and Eastern European (CEE) region solely oriented to contemporary research in finance and accounting. Bringing together researchers and scholars from all over the world, the conference provides a platform in which thoughts, visions, and contemporary developments in the field of finance and accounting are discussed.

• Financial Resource Governance
• Annual Conference on Finance and Accounting (ACFA 2018)
• Economic Development
• Globalization
• Regional Finance and Accounting
• Public Finance and Taxation
• Monetary Theory
• Corporate Finance
• Economic Education
• Management Accounting
• Financial Accounting

• Faculty of Finance and Accounting, University of Economics, Prague, Prague, Czech Republic

  David Procházka

David Procházka currently works at the Department of Financial Accounting and Auditing, University of Economics, Prague. David does research in IFRS, financial performance, accounting regulation. His current project is 'Specifics of IFRS adoption by Czech private companies under foreign control.

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