The Impact of Globalization on International Finance and Accounting
This proceedings volume analyzes the impact of globalization on international financial flow as well as harmonized financial reporting. Featuring contributions presented at the 18th Annual Conference on Finance and Accounting held at the University o
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David Procházka Editor
The Impact of Globalization on International Finance and Accounting 18th Annual Conference on Finance and Accounting (ACFA)
Springer Proceedings in Business and Economics
More information about this series at http://www.springer.com/series/11960
David Procha´zka Editor
The Impact of Globalization on International Finance and Accounting 18th Annual Conference on Finance and Accounting (ACFA)
Editor David Procha´zka Faculty of Finance and Accounting University of Economics, Prague Prague, Czech Republic
ISSN 2198-7246 ISSN 2198-7254 (electronic) Springer Proceedings in Business and Economics ISBN 978-3-319-68761-2 ISBN 978-3-319-68762-9 (eBook) https://doi.org/10.1007/978-3-319-68762-9 Library of Congress Control Number: 2017960836 © Springer International Publishing AG 2018 This work is subject to copyright. All rights are reserved by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. The publisher, the authors and the editors are safe to assume that the advice and information in this book are believed to be true and accurate at the date of publication. Neither the publisher nor the authors or the editors give a warranty, express or implied, with respect to the material contained herein or for any errors or omissions that may have been made. The publisher remains neutral with regard to jurisdictional claims in published maps and institutional affiliations. Printed on acid-free paper This Springer imprint is published by Springer Nature The registered company is Springer International Publishing AG The registered company address is: Gewerbestrasse 11, 6330 Cham, Switzerland
Contents
The Impact of Corporate Income Taxation on Location Choice of Investments: Separate Accounting Versus Formula Apportionment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Hulya Celebi
1
Environmental Sustainability as a Determinant of Foreign Direct Investments: Empirical Evidence from Sweden . . . . . . . . . . . . . . Olga Golubeva
15
Are R&D-Active SMEs in the Emerging Markets Financially Constrained? Self-Evaluation Approach . . . . . . . . . . . . . . . . . . . . . . . . Katarzyna Pre˛dkiewicz and Paweł Pre˛dkiewicz
27
Tax Incentives for Innovative Small Business: The Russian Model . . . . Anastasiia Grinkevich, Larisa Grinkevich, and Olga Belomyttseva Relationships Between World Stock Market Indices: Evidence from Economic Network
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