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.

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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

2536 Total Chapter Downloads

4 Crossref Citations

3 Dimensions Citations

chaptersDownloads

Open access peer-reviewed

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

By Reza Gharoie Ahangar and Can Öztürk

202

Open access peer-reviewed

2. National Accounting Standards in Turkey

By Birsel Sabuncu

537

Open access peer-reviewed

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

By Maria-Gabriella Baldarelli

350

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

196

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

194

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

320

Open access peer-reviewed

7. The Colombian Banking Sector: Analysis from Relative Efficiency

By Gloria Rodriguez-Lozano

424

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

340

Edited Volume and chapters are indexed in

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

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