New Trends in Finance and Accounting

Principal-Agent Relationship Application in Corporate Tax Policy Design.- Shadow Economy in Regions of Russian Federation and Ukraine.- Availability of Health Care Services in Rural Areas.- Spatial Analysis of Turkish Voter Behaviors.- Does Privatization Affect Airports Performance?.- An Empirical Analysis of Post-contractual Behaviour Regarding Public Contracts for Construction Work in the Czech Republic.- Reasons for Differences in European Financial Reporting.- Forced IFRS Adoption.- The IFRS Adoption by BRICS Countries.- Intangibles Disclosure.- Specifics of Accounting in the Agricultural Sector.- New Legislation Concerning Cash Accounting in the Czech Republic and Comments on the Application of the Cash Flow Principle.- Comparison of Accounting for Mergers in the Czech Republic and Poland.- The Revised Control Concept in the Consolidated Financial Statements of Czech Companies.- Audit Market Concentration Analysis Focusing on Auditors of Public Interest Entities.- Audit Committees in Corporate Governance.- The Municipality Economic Review by an Auditor, or by Regional Authority?.- All for One and One for All: A Cross-Sector Analysis of Reporting Standards.- Disclosure of Financial Information about the General Government Sector by IPSAS.- The Comparative Analysis of CAS and IPSAS Requirements on Tangible Fixed Assets.- Sustainability Reporting versus Integrated Reporting.- Management Control Systems through the Lens of the Agency Theory.- Sustainable Controlling: Measuring Method Based on the Catalogue of Controller Tasks.- Empirical Study of Approach to Sustainability Management and Reporting in the Czech and Slovak Republic.- Adoption of Strategic Management Accounting Techniques in Czech and Slovak Companies.- he Use of Assessment of Work Performance of Human Resources as a Tool of Management Accounting to Results Controls in Slovak Companies.- Use of Management Accounting Information for the Formation of the Business Model of a Public Company.- How Demands of Donors Influence the Design of the Management Control System of Not-for-Profit Nongovernmental Organizations.- Actual Problems of Accounting Ensuring Asset Management at the Enterprises of Ukraine.- Direct and Indirect Influence of Information and Communication Technology on Corporate Performance.- Facility Management as a Partner of Cost Controlling at Costs Optimization in the Selected Enterprise.- Pecking Order Theory and Innovativeness of Companies.- A Compulsory Corporate Finance.- Socially Responsible Investment Market Size in Poland.- The Role of Convertible Bonds in the Corporate Financing.- Evaluation of Investment Attractiveness of Commonwealth of Independent States.- Using Rating for Credit Risk Measurement.- Applicability of Selected Predictive Models in the Slovak Companies.- Model of Hospitals Financial Distress Forecasting.- Determinants of Long-term and Short-term Debt Financing.- A Working Capital and Liquidity.- Determinant Factors of Economic Value Added.- Dividend Policy of State-Owned Companies.- Personal Bankruptcy in Kralovehradecky and Pardubicky Regions.- Existence of Size Premium.- Invested Capital, Its Importance, and Interpretability Within Income Based Methods for Determining the Value of the Company.- Constructing Czech Risk-free Yield Curve by Nelson Siegel and Svensson Method and Their Comparison.- Discount Rate for Human Life Related Decisions.- Discount Rate in Business Damage Cases.- Medical Device Price and Valuation.- Specification of Net Operating Assets for Economic Value Added Calculation from Balance Sheets Reported According to IAS/IFRS.- Agricultural Land Valuation and Capitalization Ratio.