New Trends in Finance and Accounting: Proceedings of the 17th Annual Conference on Finance and Accounting

The Euro Marriage.- Does Euro Introduction Ensure Lower Vulnerability of the New Euro Area Members to the External Shocks?.- Does Strong Employment Support Strong National Currency?.- The Theory of Debt-Deflation.- Gold versus Stocks as an Inflationary Hedge.- Is There a Relation between HDI and Economic Performances?.- Causality between Foreign Capital Inflows and Stock Market Development in Turkey.- Count Data Modelling about Relationship between Dubai Housing Sales Transactions and Financial Indicators.- Predictive Bankruptcy of European E-Commerce.- Cost Efficiency of European Cooperative Banks.- The Banking Union.- Forecasting Jumps in the Intraday Foreign Exchange Rate Time Series with Hawkes Processes and Logistic Regression.- Influence of Selected Factors on Hedge Fund Return.- Interest Rate Sensitivity of Non-Maturing Bank Products.- Examining the Interdependencies between Leverage and Capital Ratios in the Banking Sector of the Czech Republic.- Foreign Approaches to Cover Uninsurable Risks Offering Opportunities for the Czech Insurance Market.- Non-Life Insurance Purchases of Polish Households.- Ukrainian Exchange Returns.- Selected Passages from the Development History of Hungarian Banking Supervision in the Turn of 20th Century's Period.- State Aid for Rescuing and Restructuring Firms in Difficulty and Its Impact on the State of Public Finances in the European Union in the Years 1999-2014.- Dependence of VAT Revenues on Other Macroeconomic Indicators.- Shares in Central Government Income Taxes as a Revenues Source of Urban Municipalities in Poland.- Can the Charitable Tax Deduction Stimulate Corporate Giving?.- The Impact of Taxation on Unemployment of University Absolvents.- Analysis of Tax Burden in the Slovak Republic with Emphasis on Depreciation.- Fees or Taxes? The Question for the Czech Municipality.- Game-theoretic Model of 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.