Bøger i SpringerBriefs in Accounting serien

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.

In recent decades, the dissemination and the adoption of new public management (NPM) have been significant within the new public sector.

Although the concept "Cash is King" is today widely recognized, the cash flow statement was rather neglected until the EU accounting regulators discovered its relevance in explaining the real value of the business.

Both stories provide new insights into the transition to integrated reporting, as envisaged by the International Integrated Reporting Council (IIRC), and how integrated reporting is reshaping our views on transparency.

This book is designed to meet the needs of CFOs, accounting and financial professionals interested in leveraging the power of data-driven customer insights in management accounting and financial reporting systems.

This book employs a narrative analytical approach to explore all aspects of the debate surrounding auditor reporting on going concern uncertainty worldwide.

Transfer prices are of dominant importance in company practice and a decentralised organisation, e.g. Transfer prices are an issue in most advanced courses on Management Accounting and/or Management Control and their analysis receives increasing attention.

This book focuses on the accounting change processes that drive integrated reporting in the public sector. The context in which public sector entities operate, and the unique relationship between the public sector and the environment, redefine the accounting process of change to deliver an integrated report.

This book describes how auditors exercise different levels of professional skepticism and how they are exposed to different types of affective information on clients' behavior.