Open access peer-reviewed Edited Volume

Accounting and Finance

New Perspectives on Banking, Financial Statements and Reporting

Edited by

Reza Gharoie Ahangar

University of North Texas

Can Ozturk

Çankaya University

Accounting and finance are common terms for users of financial information. Nowadays the reporting of financial as well as non-financial information of an entity, and efficiency in the banking system, are considered to be important issues by creditors, investors, and managers of financial markets.Over four sections this book addresses topics including national accounting standards and financial statement disclosure; foreign direct investment and the roles of accounting valuations and earnings management during the global financial crisis; and bankruptcy risk, banking efficiency, and debt restructuring in the United Nations General Assembly Resolution.

Read more >Order hardcopy
Accounting and FinanceNew Perspectives on Banking, Financial Statements and ReportingEdited by Reza Gharoie Ahangar and Can Ozturk

Published: December 18th 2019

DOI: 10.5772/intechopen.79593

ISBN: 978-1-83968-198-1

Print ISBN: 978-1-83968-197-4

eBook (PDF) ISBN: 978-1-83968-199-8

Copyright year: 2019

Books open for chapter submissions

5592 Total Chapter Downloads

4 Crossref Citations

1 Web of Science Citations

4 Dimensions Citations


Open access peer-reviewed

1. Introductory Chapter: Some Current Issues on Accounting and Finance

By Reza Gharoie Ahangar and Can Öztürk


Open access peer-reviewed

2. National Accounting Standards in Turkey

By Birsel Sabuncu


Open access peer-reviewed

3. CSR Training and Financial Statement “Disclosure”: The Case of Italy

By Maria-Gabriella Baldarelli


Open access peer-reviewed

4. Nonlinear Effect of Financial Development and Foreign Direct Investment in Integration Economies Among ASEAN-5 Countries Following IFRS Adoption

By Elya Nabila Abdul Bahri and Nor Hakimah Haji Mohd Nor


Open access peer-reviewed

5. The Roles of Accounting Valuations and Earnings Management in the Survivorship of Technology Firms during the Global Financial Crisis

By Oliver Neoh and Matthias Nnadi


Open access peer-reviewed

6. Banks Financial State Analysis and Bankruptcy Risk Forecasting with Application of Fuzzy Neural Networks

By Yuriy Zaychenko, Michael Zgurovsky and Galib Hamidov


Open access peer-reviewed

7. The Colombian Banking Sector: Analysis from Relative Efficiency

By Gloria Rodriguez-Lozano


Open access peer-reviewed

8. Sustainability in Indebtedness: A Proposal for a Treaty-Based Framework in Sovereign Debt Restructuring

By Maximo Paulino T. Sison III


Edited Volume and chapters are indexed in

  • Worldcat
  • OpenAIRE
  • Google Scholar
  • AZ ebsco
  • Base
  • CNKI

Order a hardcopy of the Edited Volume

Free shipping with DHL Express

Hardcover (ex. VAT)£119

Order now

Residents of European Union countries need to add a Book Value-Added Tax Rate based on their country of residence. Institutions and companies, registered as VAT taxable entities in their own EU member state, will not pay VAT by providing IntechOpen with their VAT registration number. This is made possible by the EU reverse charge method.

Special discount for IntechOpen contributors

All IntechOpen contributors are offered special discounts starting at 40% OFF available through your personal dashboard

Login and purchase