Financial Markets and Corporate Reporting under Geopolitical Risks 2022 & 2023 Annual Conference on Finance and Accounting (ACFA), Prague, Czech Republic

This proceedings volume offers a diverse compilation of scholarly papers that explores financial markets and corporate reporting in times of geopolitical crises. Featuring a selection of papers presented at the 2022 and 2023 Annual Conference on Finance and Accounting (ACFA) held in Prague, Czech Republic, this book provides empirical research, insightful analyses and practical implications on the challenges and opportunities in today’s global financial landscape. It covers a wide spectrum of research methodologies including modeling, empirical testing, cases studies, and qualitative analysis. From investigating the economics of crypoassets to examining sustainable finance development issues, this book is valuable to academics, scholars, researchers, and policymakers in finance and accounting, including auditing and tax theory.

1. Bitcoin during COVID-19: Could internet searches explain its performance.- 2. Dollar-cost average plan in EU countries.- 3. Econometric advances and accurate VaR estimations.- 4. Assessing the progress of oil companies in achieving SDG 13 climate action.- 5. Foreign direct investments in emerging markets: Evidence from Russia.- 6. Does raw financial information help detect accounting fraud in China.- 7. Satisfaction and Compliance: The perspective of taxpayers and tax experts on Jordanian income tax law can geopolitical risks significantly affect green finance.- 8. Corporate governance and performance of internal controls from the Sarbanes & Oxley law.- 9. Reducing internal control failures and gaps for creative accounting under the lens of the Sarbanes-Oxley law.- 10. Measurement of non-controlling interest at the date of acquisition and its impact on goodwill impairment.- 11. Could yield positive results reduce the number of concurrently taught courses in a semester at a university.- 12. Testing the Monday effect in the case of the Republic of North Macedonia's MBI10 index.- 13. Interpretable financial distress prediction using machine learning models.- 14. Identifying supply and demand stocks using dynamic principal component analysis.- 15. Legal, accounting and tax implications of mergers around EU countries

Disciplining density forecasts with survey of professional forecasters and Bayesian quantile regression

Impact of the industries, behavioral information and COVID-19 measures on the non-financial corporate default rates.- 16. Social cues and electricity consumption Sustainability disclosure regulation in the Czech Republic Exploring the determinants of stock prices in Macedonian banks A select literature review of the macro determinants of Base Erosion and Profit Shifting (BEPS).

David Procházka currently works at the Department of Financial Accounting and Auditing, Prague University of Economics and Business, Czech Republic. His research focus is on IFRS, financial performance, accounting regulation.