After the global financial crisis, the topic of corporate governance has been gaining momentum in accounting and finance literature since it may influence firm and bank management in many countries. Corporate Governance and Its Implications on Accounting and Finance provides emerging research exploring the implications of a good corporate governance system after global financial crises. Corporate governance mechanisms may include board and audit committee characteristics, ownership structure, and internal and external auditing. This book is devoted to all topics dealing with corporate governance including corporate governance characteristics, board diversity, CSR, big data governance, bitcoin governance, IT governance, and governance disclosure, and is ideally designed for executives, BODs, financial analysts, government officials, researchers, policymakers, academicians, and students.

This book comprises 19 papers published in the Special Issue entitled “Corporate Finance”, focused on capital structure (Kedzior et al., 2020; Ntoung et al., 2020; Vintilă et al., 2019), dividend policy (Dragotă and Delcea, 2019; Pinto and Rastogi, 2019) and open-market share repurchase announcements (Ding et al., 2020), risk management (Chen et al., 2020; Nguyen Thanh, 2019; Štefko et al., 2020), financial reporting (Fossung et al., 2020), corporate brand and innovation (Barros et al., 2020; Błach et al., 2020), and corporate governance (Aluchna and Kuszewski, 2020; Dragotă et al.,2020; Gruszczyński, 2020; Kjærland et al., 2020; Koji et al., 2020; Lukason and Camacho-Miñano, 2020; Rashid Khan et al., 2020). It covers a broad range of companies worldwide (Cameroon, China, Estonia, India, Japan, Norway, Poland, Romania, Slovakia, Spain, United States, Vietnam), as well as various industries (heat supply, high-tech, manufacturing).

Corporate Governance and Accountability presents students with a complete and current survey of the latest developments involving how a company is directed and controlled. Providing a broad research-based perspective, this comprehensive textbook examines global corporate governance systems, the role and responsibilities of the directorate, and the frameworks designed to ensure effective corporate accountability for stakeholders. A holistic approach to the subject enables students to develop a well-rounded knowledge of corporate governance theory and practice, policy documents, academic research, and current debates, issues, and trends. Now in its fifth edition, this comprehensive view of the corporate governance agenda features fully revised content that reflects new research and global developments in codes of practice and governance and accountability mechanisms. In-depth chapters contain numerous real-world case studies and compelling debate and discussion topics, exploring corporate transparency, social responsibility, boardroom diversity, shareholder activism, and many other timely issues.

Human rights is an interdisciplinary subject as well as a foundational aspect of the law. The importance of human rights at the intersection of business and society is central, yet under-analyzed. This book provides an accessible understanding of what human rights are, how business enterprises may impact human rights for better or for worse, and how such impacts can or should be managed. Human Rights: A Key Idea for Business and Society equips readers interested in the relationship between business and society with the foundational knowledge for engaging in debates and operational tasks related to the roles and responsibilities of business with regard to human rights. It covers human rights aspects relevant to common management tasks, including supply chain management, human resource management, risk management, non-financial reporting, finance, and stakeholder engagement. It covers opportunities and challenges related to the Sustainable Development Goals (SDGs) and climate change mitigation. The book explains the foundations for human rights, social expectations, and legal requirements on businesses to respect human rights and how business enterprises should identify and manage their human rights impacts. A concise introduction to a complex topic, this book is perfect reading for students of corporate social responsibility, business ethics, and international business, as well as an illuminating guide for researchers, managers, civil society organizations, government officials, and reflective practitioners.

Increasingly, information technology governance is being considered an integral part of corporate governance. There has been a rapid increase in awareness and adoption of IT governance as well as the desire to conform to national governance requirements to ensure that IT is aligned with the objectives of the organization. Information Technology Governance and Service Management: Frameworks and Adaptations provides an in-depth view into the critical contribution of IT service management to IT governance, and the strategic and tactical value provided by effective service management. A must-have resource for academics, students, and practitioners in fields affected by IT in organizations, this work gathers authoritative perspectives on the state of research on organizational challenges and benefits in current IT governance frameworks, adoption, and incorporation.

The competitive nature of organizations in today’s globalized world has led to the development of various approaches to increasing profitability and maintaining an advantage over rival companies. As technology continues to be integrated into business practices, specifically in the area of accounting and finance, professionals and educators need to be prepared for advancing economic techniques, and they need to maintain a high level of financial literacy. The Handbook of Research on Accounting and Financial Studies is a pivotal reference source that provides vital research on advanced knowledge and emerging business practices and teaching dynamics in the fields of accounting and finance. While highlighting topics such as cost-benefit analysis, risk management, and corporate governance, this publication explores new initiatives in entrepreneurship and performance management. This book is ideally designed for business managers, consultants, entrepreneurs, auditors, tax practitioners, economists, accountants, academicians, researchers, and students seeking current research on modern advancements and recent findings in accounting and financial studies.

The COVID-19 pandemic has affected every aspect of the modern world, and its impact is felt by all. The pandemic particularly has had a large impact on businesses as they were forced to close, supply chains were disrupted, and new health and safety precautions were adopted. As such, many businesses, especially small businesses, were faced with losses they could not afford. Governments and stakeholders across the world have thus needed to formulate various strategies and interventions to mitigate the negative consequences of the COVID-19 pandemic, particularly as they relate to small- and medium-sized enterprises (SMEs). The Handbook of Research on Strategies and Interventions to Mitigate COVID-19 Impact on SMEs is a comprehensive reference source that encapsulates the overall effect of COVID-19 on SMEs and a variety of strategies to overcome the negative effects and create more sustainable policies and organizations moving forward. The book offers a thorough overview of interventions and tactics to help organizations, entrepreneurs, and institutions of higher learning overcome the negative impact of COVID-19 while preparing policies for a more effective post-pandemic world. Covering topics that include sustainable practices for development, interventions to lessen the impact of COVID-19, and psychological resilience for SME employees, this book is Ideal for entrepreneurs, managers, executives, small businesses, family firms, academicians, scholar-practitioners, policymakers, researchers, and students.

Asia's miraculous recovery from the 1997 crisis ushered in unexpected transformations to its economies and financial sectors. The reasons many Asian countries are growing above 6%, with double-digit growth for a year or two in-between, are investigated by this extensive research collection. The Handbook of Asian Finance covers the most interesting issues raised by these growth rates. From real estate prices and the effects of trading technologies for practitioners to tax evasion, market manipulation, and corporate governance issues, expert scholars analyze the ways that the region is performing. Offering broader and deeper coverage than other handbooks, the Handbook of Asian Finance explains what is going on in Asia today. - Devotes significant attention to the systematic risk created by banks' exposure to links between real estate and other sectors - Explores the implications implicit in the expansion of sovereign funds and the growth of the hedge fund and real estate fund management industries - Investigates the innovations in technology that have ushered in faster capital flow and larger trading volumes

This book focuses on how multinational companies can plan and manage their international business in the Gulf countries. Important issues of accounting, auditing, finance, taxation, marketing, and managerial issues are covered in each of the selected Gulf countries.