Download or read book National Supervision and Income Smoothing in Banks Annual Reports written by Costanza Di Fabio and published by Springer Nature. This book was released on 2021-05-17 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 have stressed the crucial role of supervision for bank transparency purposes, but the effect of supervision on accounting manipulation is still discussed. Focusing on European banks, the book investigates whether the characteristics of national supervision affect bank propensity to smooth income, also considering the potential role of bank business models. By exploring a broad range of national supervision’s characteristics, the book presents a comprehensive view on the influence of country-level institutional settings on a form of earnings management widely used across the banking industry.
Download or read book Le riforme istituzionali e la partecipazione dell Italia all Unione Europea written by Sergio P. Panunzio and published by . This book was released on 2002 with total page 348 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Correspondent Central Banking Model CCBM written by European Central Bank and published by . This book was released on 1998 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Understanding Financial Accounts written by OECD and published by OECD Publishing. This book was released on 2017-11-06 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt: Understanding Financial Accounts seeks to show how a range of questions on financial developments can be answered with the framework of financial accounts and balance sheets, by providing non-technical explanations illustrated with practical examples.
Download or read book Corporate Governance Strengthening Latin American Corporate Governance The Role of Institutional Investors written by OECD and published by OECD Publishing. This book was released on 2011-07-01 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report reflects long-term, in-depth discussion and debate by participants in the Latin American Roundtable on Corporate Governance.
Download or read book Integrated Reporting written by Chiara Mio and published by Springer. This book was released on 2016-08-11 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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. The book covers the determinants and consequences of Integrated Reporting, as well as examining some of the most relevant issues (particularly in the context of the United States) in the debate about Integrated Reporting.
Download or read book Frequently Asked Questions in Corporate Finance written by Pascal Quiry and published by John Wiley & Sons. This book was released on 2011-09-23 with total page 530 pages. Available in PDF, EPUB and Kindle. Book excerpt: The definitive question and answer guide to understanding corporate finance From the team behind the popular corporate finance website, Vernimmen.com comes a concise guide to the subject, presented in an easy-to-use, highly accessible "question and answer" format. An essential reference for students of corporate finance and practising corporate financiers alike, Frequently Asked Questions in Corporate Finance answers key questions in financial engineering, valuation, financial policy, cost of capital, financial analysis, and financial management. Covering both the theory and practice of corporate finance, the book demonstrates how financial theory can be put to use solving practical problems. What advantages are there to a business looking to spin off its divisions into subsidiaries? Is there a formula that can be used to determine the change in normalised free cash flows? What are the possible reasons behind a share buyback? What are the pros and cons of off-market share buy-back? Filled with the answers to all of the most common, and not so common, questions about corporate finance, the book presents authoritative, reliable information from a respected team of experts from the banking, corporate, and academic worlds.
Download or read book Responsible Corporate Governance written by Maria Aluchna and published by Springer. This book was released on 2017-05-10 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses the tasks and functions of corporate governance in the light of current challenges and the dynamics that arise from a broader approach to company management and the integration of corporate governance with corporate social responsibility (CSR) and sustainability. Addressing the corporate governance shortcomings that are believed to have contributed to the recent financial crisis, it explores the interplay between corporate governance and CSR, and includes examples of company practice to show how such changes affect the practices of shareholders, boards of directors and regulators. In particular, the book examines shareholders’ activities, their different investment strategies, specific reporting expectations and the submission of proposals to the annual meeting. Further, for boards of directors it explores the need to revise their tasks with respect to the criteria for executive appointments, their corporate strategy, performance measures and diversity recommendations, while for directors it provides recommendations to reconsider the structure of executive pay and performance incentives. Lastly, for regulators the book investigates the need to introduce new laws addressing, for instance, the need for integrated reporting, limiting the voice of short term oriented shareholders and providing guidelines for executive compensation.
Download or read book Environmentally Significant Consumption written by National Research Council and published by National Academies Press. This book was released on 1997-07-09 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt: There has been much polemic about affluence, consumption, and the global environment. For some observers, "consumption" is at the root of global environmental threats: wealthy individuals and societies use far too much of the earth's resource base and should scale back their appetites to preserve the environment for future generations and allow a decent life for the rest of the world. Other observers see affluence as the way to escape environmental threats: economic development increases public pressure for environmental protection and makes capital available for environmentally benign technologies. The arguments are fed by conflicting beliefs, values, hopes, and fearsâ€"but surprisingly little scientific analysis. This book demonstrates that the relationship of consumption to the environment needs careful analysis by environmental and social scientists and conveys some of the excitement of treating the issue scientifically. It poses the key empirical questions: Which kinds of consumption are environmentally significant? Which actors are responsible for that consumption? What forces cause or explain environmentally significant consumption? How can it be changed? The book presents studies that open up important issues for empirical study: Are there any signs of saturation in the demand for travel in wealthy countries? What is the relationship between environmental consumption and human well-being? To what extent do people in developing countries emulate American consumption styles? The book also suggests broad strategies that scientists and research sponsors can use to better inform future debates about the environment, development, and consumption.
Download or read book Polymer Additive Analytics written by Jan C. J. Bart and published by Firenze University Press. This book was released on 2006 with total page 393 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Regional Mortality Differences in Germany written by Eva U.B. Kibele and published by Springer Science & Business Media. This book was released on 2012-10-02 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: Regional mortality differences are one dimension of health inequalities, but its trends and determinants in Germany are widely unknown. This book examines and illustrates patterns of regional mortality in Germany—with focus on small-area differentials—and their changes over time. It identifies explanatory factors at individual and regional level. Mortality differences between eastern and western Germany exist, but small-area mortality differentials are often greater. Though the main spatial mortality patterns remain, this study provides evidence that some distinct changes in the small-area mortality patterns in Germany—especially among women—occurred within a short period of time. Mortality inequalities at younger ages and in behavior-related causes as well as differences in socioeconomic conditions contribute strongly to regional mortality differences in Germany. The book shows that the complex interplay between individual- and regional-level mortality risk factors requires a multidimensional approach to reduce regional mortality inequalities.
Download or read book The Boundaries of Europe written by Pietro Rossi and published by Walter de Gruyter GmbH & Co KG. This book was released on 2015-04-24 with total page 266 pages. Available in PDF, EPUB and Kindle. Book excerpt: Europe’s boundaries have mainly been shaped by cultural, religious, and political conceptions rather than by geography. This volume of bilingual essays from renowned European scholars outlines the transformation of Europe’s boundaries from the fall of the ancient world to the age of decolonization, or the end of the explicit endeavor to “Europeanize” the world.From the decline of the Roman Empire to the polycentrism of today’s world, the essays span such aspects as the confrontation of Christian Europe with Islam and the changing role of the Mediterranean from “mare nostrum” to a frontier between nations. Scandinavia, eastern Europe and the Atlantic are also analyzed as boundaries in the context of exploration, migratory movements, cultural exchanges, and war. The Boundaries of Europe, edited by Pietro Rossi, is the first installment in the ALLEA book series Discourses on Intellectual Europe, which seeks to explore the question of an intrinsic or quintessential European identity in light of the rising skepticism towards Europe as an integrated cultural and intellectual region.
Download or read book Kucers The Use of Antibiotics written by M. Lindsay Grayson and published by CRC Press. This book was released on 2017-10-02 with total page 4894 pages. Available in PDF, EPUB and Kindle. Book excerpt: Kucers’ The Use of Antibiotics is the definitive, internationally-authored reference, providing everything that the infectious diseases specialist and prescriber needs to know about antimicrobials in this vast and rapidly developing field. The much-expanded Seventh Edition comprises 4800 pages in 3 volumes in order to cover all new and existing therapies, and emerging drugs not yet fully licensed. Concentrating on the treatment of infectious diseases, the content is divided into four sections - antibiotics, anti-fungal drugs, anti-parasitic drugs, and anti-viral drugs - and is highly structured for ease of reference. Each chapter is organized in a consistent format, covering susceptibility, formulations and dosing (adult and pediatric), pharmacokinetics and pharmacodynamics, toxicity, and drug distribution, with detailed discussion regarding clinical uses - a feature unique to this title. Compiled by an expanded team of internationally renowned and respected editors, with expert contributors representing Europe, Africa, Asia, Australia, South America, the US, and Canada, the Seventh Edition adopts a truly global approach. It remains invaluable for anyone using antimicrobial agents in their clinical practice and provides, in a systematic and concise manner, all the information required when prescribing an antimicrobial to treat infection.
Download or read book Integrated Reporting written by Cristiano Busco and published by Springer Science & Business Media. This book was released on 2013-11-27 with total page 354 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book focuses on Integrated Reporting as a contemporary social and managerial innovation where a number of initiatives, organizations and individuals began to converge in response to the need for a consistent, collaborative and internationally accepted approach to redesign corporate reporting. Integrated Reporting is a process that results in communication of the annual “integrated report” which describes value creation over time. An integrated report is a concise communication about how an organization’s strategy, governance, performance and prospects lead to the creation of value over the short, medium and long term. This book offers a fresh perspective with expert contributions focusing on both the theoretical underpinnings and the practical challenges for the future of corporate reporting.
Download or read book Public Purpose written by Mariana Mazzucato and published by MIT Press. This book was released on 2021-10-26 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt: How governments can spur growth and innovation to solve their greatest challenges—from green energy to national security to building resilient health systems. Known around the world for challenging mainstream economics, economist Mariana Mazzucato believes that “the public sector can and should be a co-creator of wealth that actively steers growth to meet its goals” (The Financial Times). In The Mission-Driven Economy, she calls on governments to create the economies we need today. Mazzucato’s challenge leads off a debate on the revival of Industrial policy—roughly defined as deliberate government action to re(shape) the economy. Industrial policy has fallen out of favor in recent decades as economists defer to free markets to produce innovation and growth. Yet today thinkers across the political spectrum have begun expressing new interest in industrial policy as a way to address the most serious problems of our times: from national security and climate change, to the market’s underfunding of public goods, to sluggish economic growth and labor market dysfunction. Together, contributors make a compelling case for industrial policy—what it is, and why we need it now. Addressing investment, innovation, supply chains, and growth, they offer a robust vision of a renewed industrial policy, and what it can offer the US economy in the face of climate change and a global pandemic.
Download or read book The Closing Circle written by Barry Commoner and published by Courier Dover Publications. This book was released on 2020-03-18 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: "I regard him as right and compassionate on nearly every major issue." — Stephen Jay Gould. Radical 1971 argument about the root causes of climate change remains a must-read for environmentalists.
Download or read book The Suffering of the Immigrant written by Abdelmalek Sayad and published by John Wiley & Sons. This book was released on 2018-03-19 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a major contribution to our understanding of the condition of the immigrant and it will transform the reader’s understanding of the issues surrounding immigration. Sayad’s book will be widely used in courses on race, ethnicity, immigration and identity in sociology, anthropology, cultural studies, politics and geography. an outstanding and original work on the experience of immigration and the kind of suffering involved in living in a society and culture which is not one’s own; describes how immigrants are compelled, out of respect for themselves and the group that allowed them to leave their country of origin, to play down the suffering of emigration; Abdelmalek Sayad, was an Algerian scholar and close associate of the French sociologist Pierre Bourdieu - after Sayad’s death, Bourdieu undertook to assemble these writings for publication; this book will transform the reader’s understanding of the issues surrounding immigration.
