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2. CALL FOR PAPERS FOR THE SPECIAL ISSUE OF Zeszyty Teoretyczne Rachunkowości (ZTR – The Theoretical Journal of Accounting) in 2025
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Ana Rep and Marzena Remlein
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call for papers in 2025 ,Finance ,HG1-9999 - Abstract
SPECIAL ISSUE TOPICContemporary challenges, conditions and directions of development of accounting Motivation Research on contemporary challenges, conditions, and directions of development in accounting is motivated by the need to adapt to technological advancements, regulatory changes, globalization, and evolving ethical standards. By addressing these areas, accounting research aims to enhance the accuracy, transparency, and relevance of accounting, ultimately contributing to the overall stability and efficiency of financial markets and organizations.Accounting is undergoing significant transformations due to various contemporary challenges and evolving conditions. Therefore, research in this area is motivated by several key factors:−Technological Advancements: The integration of artificial intelligence (AI), machine learning, and robotic process automation (RPA) is revolutionizing accounting practices. The potential of blockchain technology to provide transparent and immutable records is another area of interest. Under-standing its implications for auditing, fraud prevention, and financial re-porting is crucial.−Regulatory Changes: The continuous updates and convergence efforts in IFRS require ongoing research to understand their impacts on global ac-counting practices. Increasing regulatory requirements for ESG disclosures are pushing researchers to explore how companies can effectively report on sustainability and social responsibility metrics.−Globalization: As businesses operate in a global marketplace, accounting practices must adapt to different legal, economic, and cultural environments. Research is essential to develop frameworks that accommodate these complexities. Understanding the impact of global economic changes on financial reporting and risk management is critical for the accounting profession.−Data Analytics: The vast amounts of data generated by modern businesses offer opportunities for more detailed and insightful analysis. Researchers are motivated to investigate how big data analytics can be integrated into accounting to improve strategic decision-making. Leveraging data to pre-dict future financial trends and outcomes is a growing area of interest, aiming to enhance the proactive capabilities of accounting functions.−Ethical Considerations: Ensuring ethical standards in accounting practices remains a fundamental concern. Research into how emerging technologies and new regulations affect ethical behavior is vital. Developing advanced methods to detect and prevent financial fraud is an ongoing challenge that requires innovative research solutions.−Educational Needs: As the accounting profession evolves, so must the education and training provided to future accountants. Research into effective teaching methods and curriculum content is necessary to prepare graduates for modern challenges. Understanding the best approaches for ongoing education and skill development for current professionals is crucial for maintaining a competent workforce.−Economic and Social Impacts: Research into how contemporary accounting challenges affect SMEs differently than large corporations is important for developing tailored support and resources. Exploring the role of accounting in promoting social good, such as through social impact measurement and reporting, is increasingly relevant.Suggested topics We encourage authors to prepare and submit articles on the focus of contemporary challenges, conditions, and directions of development of accounting. The following thematic areas are of particular interest in the light of the presented challenges:−Integration of Technology – the continued development and implementation of AI, RPA, and blockchain in accounting processes,−Enhanced Reporting Standards – the evolution of accounting standards to include comprehensive ESG and sustainability metrics,−Global Harmonization – efforts to harmonize accounting practices across different jurisdictions to facilitate international business,−Advanced Analytics – incorporating big data and predictive analytics into everyday accounting practices to improve decision-making,−Ethical Frameworks – the development of robust ethical guidelines and training to navigate new technological and regulatory landscapes,−Educational Innovation – updating accounting education and professional development programs to reflect current and future industry needs,−Focus on SMEs – tailored research and development to support the unique challenges faced by SMEs in adopting new accounting practices.The above-mentioned issues are not exhaustive as to the scope and complexity of research into contemporary accounting developments. Rather, they are intended to inspire authors when choosing the topic of their paper.We want to underline that the articles (ca. 32,000-44,000 characters) should pertain to the theme of the special issue of ZTR and should not have been published earlier in hard copy or in electronic version, whether in magazines, journals, books, or conference materials. The deadline for submitting papers is 30th June 2025. The accepted papers will be published in December 2025 (ZTR, vol. 49, no. 4).Each manuscript should be prepared in accordance with the guidance given in the section “Instructions for authors” on our website: https://ztr.skwp.pl/resources/html/cms/DEPOSITSMANUSCRIPTArticles should be submitted through the online ICI Publishers Panel: http://ztr.skwp.pl/resources/html/cms/DEPOSITSMANUSCRIPT https://editors.publisherspanel.com/ppanel/indexWhen submitting an article, please enter that your article is for Special Is-sue 2025 with Guest Editor in the additional comment in the Publishers Panel Index Copernicus system. The coordinators of the Special Issue of ZTR with Guest Editor are Halina Waniak-Michalak and Anna Szychta (ztr@skwp.pl).
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- 2024
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3. Optimization of the Standard Lattice Sequence for Multidimensional Integrals Regarding Large-Scale Finance Problems
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Todorov, Venelin, Georgiev, Slavi, Chakarov, Borislav, Hadzhiivanov, Svetoslav, Goos, Gerhard, Founding Editor, Hartmanis, Juris, Founding Editor, Bertino, Elisa, Editorial Board Member, Gao, Wen, Editorial Board Member, Steffen, Bernhard, Editorial Board Member, Yung, Moti, Editorial Board Member, Lirkov, Ivan, editor, and Margenov, Svetozar, editor
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- 2024
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4. Recommendation Systems Techniques in Finance’s Perspective: A Conceptual Research
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Alghieth, Manal, Filipe, Joaquim, Editorial Board Member, Ghosh, Ashish, Editorial Board Member, Zhou, Lizhu, Editorial Board Member, and Soliman, Khalid S., editor
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- 2024
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5. Systematic Mapping Study on Applications of Deep Learning in Stock Market Prediction
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Guennioui, Omaima, Chiadmi, Dalila, Amghar, Mustafa, Filipe, Joaquim, Editorial Board Member, Ghosh, Ashish, Editorial Board Member, Prates, Raquel Oliveira, Editorial Board Member, Zhou, Lizhu, Editorial Board Member, Tabaa, Mohamed, editor, Badir, Hassan, editor, Bellatreche, Ladjel, editor, Boulmakoul, Azedine, editor, Lbath, Ahmed, editor, and Monteiro, Fabrice, editor
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- 2024
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6. CALL FOR PAPERS FOR THE SPECIAL ISSUE OF Zeszyty Teoretyczne Rachunkowości
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Joanna Krasodomska and Nadia Albu
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CALL FOR PAPERS ,Finance ,HG1-9999 - Abstract
Sustainable Development, Accounting and AccountantsContext for the Special IssueAccounting, traditionally considered a tool for optimizing the economic per-formance of entities, has also been perceived as a means for addressing the social and environmental areas of their operations (Unerman et al., 2007; Bebbington et al., 2017; Carnegie et al., 2021) to inform managers seeking to make businesses sustainable (Wenzig et al., 2022; Lambert and Sponem, 2011). Therefore, accountants are regarded, at least potentially, as a crucial element of a company’s contribution to sustainable development (e.g., Tilt, 2009; Albu et al., 2011; Bebbington and Unerman, 2018; 2020; IFAC, 2016; ACCA, 2021). This is not a new notion. In fact, it has been developing over the years as social environmental ac-counting (SEA) and has been evidenced by the involvement of accounting re-searchers, practitioners, and accounting-related organizations in sustainability issues (Chung and Cho, 2018).SEA is defined as the communication of an organization’s social and environmental economic impacts to specific stakeholder groups and the general public. It requires expanding the responsibilities of companies beyond the traditional provision of financial statements to owners of capital, particularly shareholders. This necessity is based on the assumption that companies have responsibilities other than making money for shareholders (Gray et al., 1996, 2017; Carnegie, 2022a, 2022b). As Bebbington et al. (2017) note, the original framing of the SEA literature is concerned with the social and environmental impacts of organiza-tions and accounting (e.g., Gray et al., 1987; Gray et al., 1996). It was recently expanded to explore the interrelationship between sustainability, Sustainable Development Goals, governance, organizing, management, and accounting.SEA has been developing as an area of research in accounting, while the broad understanding of accounting per se has remained unchanged. One of the popular definitions of accounting by the American Accounting Association defines it as “the process of identifying, measuring and communicating economic information to permit informed judgments and decisions by users of information” (AAA, 1996). Drawing on the extensive accounting literature in the sociological, interpretive and critical tradition since the early 1980s (including Gray et al., 1996), Carnegie et al. (2021) propose to redefine accounting in order to the discipline to reach its full potential for shaping a better world. They proposed the following new multidimensional definition of accounting: “Accounting is a tech-nical, social and moral practice concerned with the sustainable utilization of resources and proper accountability to stakeholders to enable the flourishing of organizations, people and nature” (Carnegie et al., 2021, p. 69). Their proposal poses new challenges for accountants and the organized accounting profession. Principally, accounting information systems and accountants must evolve to respond to sustainability-related concerns by adapting traditional characteristics and developing new, broader concepts and capabilities (Twyford and Abbas, 2023).There are concerns about whether and to what extent the accounting profession may be willing to consider and meet these challenges. As Deegan (2013) argues, the fact that t-accounts, and therefore debits and credits, have been in use since the 1400s, and did not cease to be used after negative numbers were introduced into mathematics, shows that accountants are reluctant to change and inspires little confidence that they are capable of making quick adjustments as environments and technologies transform. This view is support-ed by others (e.g., Wenzig et al., 2022; Krasodomska et al., 2020) who note that accountants express eagerness to learn, though rarely about sustainability. However, this knowledge may prove useful to them in the context of recent changes in the sustainability reporting and assurance landscape, introduced – in the Eu-ropean Union – by the Corporate Sustainability Reporting Directive and – at the global level – by the International Sustainability Standards Board mandated by the Inter-national Financial Reporting Standards Foundation.Guidance for AuthorsAgainst this background, the purpose of this Special Issue is to stimulate the debate on the challenges that contemporary accounting is facing in the con-text of sustainable development. We welcome submissions (ca. 32,000-44,000 characters long) on various aspects related to accounting and sustainability, literature reviews, and conceptual, quantitative, and qualitative studies. Possible topics include but are not limited to:•The contemporary understanding of accounting and the role of the ac-counting profession in relation to the sustainability agenda.•The current state of academic research on accounting and sustainability, sustainability reporting, Sustainable Development Goals reporting and as-surance.•The way existing management accounting systems and practices can sup-port managers in capturing commitment to sustainable development and/or undertaking efforts towards sustainability. •The organizational actors involved in external and internal sustainability reporting and the role of accountants and accounting systems.•The modifications that should be made to accounting education systems to enable them to equip future accountants and managers with the knowledge and skills to meet the challenges of sustainable development and how such modifications should be introduced.•The potential role of digitalization in helping accountants to get more in-volved in sustainability-related topics. The way AI transforms the roles of accountants and assurance providers regarding sustainability reporting and Sustainable Development Goals reporting.•The differences between sustainability-related challenges accountants face in large versus small companies, and whether these challenges are country or industry-specific. •The differences between mandatory versus voluntary sustainability re-porting initiatives in terms of consequences on the reporting quality and organizational responses.•The competencies that accountants or assurance providers need to suc-cessfully collaborate with non-accounting experts in sustainability-related areas. The factors that can facilitate such collaborations. •The way professional accounting organizations support the engagement of the profession in sustainability-related issues in various countries and in-ternationally. The factors that may influence their engagement in this field.•The extent to which accounting (and reporting) systems can address the Sustainable Development Goals and the relationships and interdependencies between them.•The impact of the recent regulatory changes within the European Union related to the forthcoming Corporate Sustainability Reporting Directive and European Sustainability Reporting Standards on the engagement of the accounting profession in sustainability, sustainability reporting, re-porting on Sustainable Development Goals, and assurance of information provided.•The impact of global changes, including the recent consolidation among the main standard setters and the establishment of the International Sustain-ability Standards Board by the International Financial Reporting Standards Foun-dation on how the accounting profession approaches sustainability.The deadline for submitting papers is 30th June 2024.The accepted papers will be published in December 2024 (Zeszyty Teoretyczne Rachunkowości/The Theoretical Journal of Accounting, vol. 48, no. 4).To view the author guidelines for this journal, please visit the following page: http://ztr.skwp.pl/resources/html/cms/FORAUTHORS. Submissions for the Special Issue will be made through ICI Publishers Panel:http://ztr.skwp.pl/resources/html/cms/DEPOSITSMANUSCRIPT When submitting an article, please state that your paper is for Special Issue 2024 with Guest Editors in the additional comment in the Publishers Panel Index Copernicus system. The coordinators of this Special Issue are Anna Szychta and Marek Masztalerz (ztr@skwp.pl).
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- 2023
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7. Czesław Skowronek, 'Financial situation of the Polish enterprise sector. A selection of papers published in 2000-2022', Polskie Wydawnictwo Ekonomiczne, Warsaw 2022, 416 pp.
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Bogumiła Mucha-Leszko and Magdalena Katarzyna Kąkol
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polish enterprise sector ,restructuring ,financial situation ,Economics as a science ,HB71-74 ,Finance ,HG1-9999 - Published
- 2023
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8. Big Data for Credit Risk Analysis: Efficient Machine Learning Models Using PySpark
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Ashofteh, Afshin, Pilz, Jürgen, editor, Melas, Viatcheslav B., editor, and Bathke, Arne, editor
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- 2023
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9. Applications of Autoregressive Process for Forecasting of Some Stock Indexes
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Jafarova, Hilala, Aliyev, Rovshan, Kacprzyk, Janusz, Series Editor, Shahbazova, Shahnaz N., editor, Abbasov, Ali M., editor, Kreinovich, Vladik, editor, and Batyrshin, Ildar Z., editor
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- 2023
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10. Tax compliance behavior of taxpayers in Ethiopia: A review paper
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Esmael Abdu and Mohammd Adem
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Ethiopia ,tax ,tax compliance ,tax non-compliance ,taxpayers ,Finance ,HG1-9999 ,Economic theory. Demography ,HB1-3840 - Abstract
AbstractThis review paper attempted to assess the tax compliance behavior of taxpayers in Ethiopia. The objectives were specifically to identify determinants and challenges of tax compliance behavior of taxpayers in Ethiopia. Taxes are the most important sources of the government that make it possible to finance infrastructure, investment, and the provision of services for citizens. Tax compliance involves being aware and complying with tax laws and regulations set by the government and tax authorities. Tax non-compliance is an unwillingness in obeying tax laws and regulations. Tax non-compliance has been a challenge to the government and tax authorities in collecting as much tax as required for the nation. Failure to comply with tax prevents adequate revenue collection of the state. The major challenges of tax compliance in Ethiopia are the complexity of the tax system, inefficiency of tax authorities, lack of tax knowledge and awareness, negative perception of taxpayers, a negative act of tax assessors, absence of tax training, lack of transparency of tax system, arbitrary estimation of taxes, personal financial constraints, political instability and lack of timely tax audit.
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- 2023
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11. Guest Editors’ introduction: Borsa Istanbul history (1836–2023) and an overview of selected papers on the 150th anniversary of the founding of Borsa Istanbul
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Güzhan Gülay and Mahmut Aydoğmuş
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Finance ,HG1-9999 - Published
- 2023
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12. Legal aspects of fighting cyber crime in the European Union: Revised paper DOI: 10.5937/Oditor2301017B
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Bjelica-Vlajić Iris
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european law ,cybercrime ,personal data ,Commerce ,HF1-6182 ,Finance ,HG1-9999 - Abstract
The development of information technologies and the Internet and the commission of criminal acts in this new environment leads to the emergence of transnational, high-tech crime. Competent bodies for the fight against crime are hindered in achieving results by the traditional division into national jurisdictions, while there are no such restrictions for perpetrators. Cyber activities cause great damage and consequences to natural or legal persons, illegally appropriate financial resources and protected data. The specificities of high-tech crime require the specialization of state authorities because in the fight against crime, individual rights, privacy and freedoms of individuals must not be jeopardized. The aim of this paper is to show how the legislation of the European Union (EU) and the activities of its institutions improve the prevention, investigation and prosecution of perpetrators and build capacities in the judiciary. Harmonization of domestic law with EU law in the field of combating cybercrime is provided for in Chapter 24 of the "Justice, Freedom, Security" negotiations. In answering the question of what are the legal aspects of combating cybercrime in the EU, historical-comparative, content analysis and deductive methods were used.
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- 2023
13. UNETHICAL BEHAVIOR: A MULTIDISCIPLINARY REVIEW OF THE HIGHLY CITED PAPERS
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Alina Beattrice VLADU and Diana-Elisabeta MATICA
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unethical behavior ,literature review ,Business ,HF5001-6182 ,Finance ,HG1-9999 - Abstract
Our multidisciplinary review paper aims to explore the research paradigms of unethical behavior from different academic perspectives. By doing this, our paper contributes to a better understanding of unethical behavior by drawing knowledge from alternative understandings of such behavior. More specifically, our multidisciplinary inquiry aims to summarize the main findings documented by scholars from different disciplines that conducted independent research on the topic using unique perspectives and ideas associated with the field. As such, in order to gain a better understanding of how unethical behavior is examined through a range of different disciplines and areas of research we assessed the highly cited papers found at the intersection of various categories and research areas such as management, business economics, and psychology, ethics, engineering, and environmental sciences and ecology, public environmental occupational health. Having the goal to offer the most representative research on the topic, we based our review on the highly cited papers examining unethical behavior from the Clarivate Analytics’ Web of Science (WoS), the world`s leading scientific citation search and analytical information platform. The results show that the highly cited papers analyzed cluster around two major research themes as antecedents and factors increasing/enabling unethical behavior (e.g. propensity of moral disengagement, psychological entitlement, self-serving justifications, job insecurity, air pollution, polluted social contexts, creativity, favorable attitudes of upper-class toward greed, etc.) and factors deterring or limiting it (e.g. religion, ethical leadership). Given our multidisciplinary review, our study helps provide alternative understandings and important insights on the research of unethical behavior to serve for novel investigations in both practice and theory.
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- 2022
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14. Who can exercise the option of justice? - Robert Meister, Justice is an Option: A Democratic Theory of Finance for the 21st Century, Chicago, IL, Chicago University Press, 2021, 304 pp., $30.00 (paper), ISBN 978-0-226-73448-4
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Dick Bryan
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Finance ,HG1-9999 - Published
- 2023
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15. Application & Growth of Commercial Paper in India
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Dr. Himani Sardar
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commercial paper ,finance ,growth ,money ,Economic theory. Demography ,HB1-3840 - Abstract
Money is defined as any asset that is acceptable as a medium of exchange in payment for goods and services. Finance is a part of money and all the activities are related to obtain it and to use it effectively. Financial market is an area where the sources of finance are available in two format i.e. Long term & Short term. By understanding to these subjects and financial market, the further emphasis can be laid on to its sub-part i.e. money market (Short term). Every country with a monetary system of its own does have some kind of market in which dealers in short-term credit can buy and sell. It is a market of short-term funds with maturity ranging from overnight to one year and includes financial instruments that are deemed to be close substitutes of money. One of the major components or instrument of Indian Money Market is Commercial Papers. This paper examines the trend and growth of Commercial papers in Indian economy over a period of 10 years. It emphasize on how the share of this particular instrument has grown with respect to the changes in interest rates over the same period and to analyse the reasons behind such changes.
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- 2019
16. Design and Development of a Reconfigurable Enterprise Financial Reporting Service
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Ulitin, Boris, Babkin, Eduard, Babkina, Tatiana, Ulitin, Igor, van der Aalst, Wil, Series Editor, Mylopoulos, John, Series Editor, Ram, Sudha, Series Editor, Rosemann, Michael, Series Editor, Szyperski, Clemens, Series Editor, Babkin, Eduard, editor, Barjis, Joseph, editor, Malyzhenkov, Pavel, editor, and Merunka, Vojtěch, editor
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- 2022
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17. Distilling Financial Models by Symbolic Regression
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La Malfa, Gabriele, La Malfa, Emanuele, Belavkin, Roman, Pardalos, Panos M., Nicosia, Giuseppe, Goos, Gerhard, Founding Editor, Hartmanis, Juris, Founding Editor, Bertino, Elisa, Editorial Board Member, Gao, Wen, Editorial Board Member, Steffen, Bernhard, Editorial Board Member, Woeginger, Gerhard, Editorial Board Member, Yung, Moti, Editorial Board Member, Nicosia, Giuseppe, editor, Ojha, Varun, editor, La Malfa, Emanuele, editor, La Malfa, Gabriele, editor, Jansen, Giorgio, editor, Pardalos, Panos M., editor, Giuffrida, Giovanni, editor, and Umeton, Renato, editor
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- 2022
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18. Call for papers for the special issue of Zeszyty Teoretyczne Rachunkowości in 2021 entitled Ethical Issues in Accounting in Prosperity and a Financial Crisis
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Andrijana Rogošić
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call for papers ,Finance ,HG1-9999 - Abstract
Current and past economic and financial crises have changed the behaviour of busi-ness leaders, managers, and investors, as well as accounting professionals (financial accountants, bookkeepers, management accountants, auditors). The fear of further financial crises has forced accounting reforms, the revision of auditing standards, and a restructuring of corporate governance systems in many countries to provide a relia-ble framework for companies’ activities and performance. The International Federa-tion of Accountants (IFAC) board founded the International Ethics Standard Board for Accountants (IESBA), which issued the Code of Ethics for Professional Account-ants (IFAC Code) as a set of globally accepted guidelines for ethical conduct. The first version was published in 1990, and it was recommended (but not mandatory) for IFAC members to adopt. Establishing a unified code of ethics was one of the major achievements of IFAC that provided solid guidelines for accounting professionals across the world. Prior research indicates that the IFAC Code has been moderately successful in the attempt to harmonise ethics standards for professional accountants worldwide. As globalisation continues to affect business culture and technology, and, consequently, the focus of business, the accounting profession must keep pace and reassess its role in the world economy, but also in society. This is especially important during economic and financial crises, when the classic entrepreneurial model is not sustainable. Not only can a code of ethics can provide a framework for appropriate employee behaviour and establish a better corporate culture, it can also improve lead-ership, help organisations to comply with government guidelines, and enable organisa-tions to be more socially responsible. Many ethical issues could be explored in the con-text of Corporate Social Responsibility (CSR), not only in times of crisis. The high-profile ethical failures of professional accountants in recent decades taught us the importance of ethics education. A professional accountant’s responsibility is not exclusively to satisfy the needs of an individual client or employing organization. All accountants should act in the public interest by complying with fundamental ethical principles (integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour) since these principles establish the standard of expected behaviour. Therefore, accounting ethics should be promoted much more in education and in practice. Accounting and business educators have a special responsibility to ex-amine and teach ethics in the broader context of globalisation. Regulations and volun-tary standards aim at minimizing fraud and manipulation of business information, but ethical behaviour is the key to achieving an honest business environment and sustaina-ble growth.
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- 2020
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19. Key Challenges for Solar Electrification of Rural Schools and Health Facilities in Sub-Saharan Africa
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Cook, Terence, Elliott, David, and Sayigh, Ali, Series Editor
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- 2022
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20. Call for papers in English for the special issue of Zeszyty Teoretyczne Rachunkowości (ZTR – Theoretical Journal of Accounting) in 2020
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Arleta Szadziewska
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call for papers ,Finance ,HG1-9999 - Abstract
Since the end of the 20th century, discussion on the role that accounting plays in the provision of information necessary for decision making in the ever-changing environment has been continuing among practitioners, governmental and non-government organizations, and particularly among the academic community. The debate concerns both the issue of measuring the results of economic activity (relating to the economic, environmental and social spheres) and the scope of disclosures in reporting that would satisfy the stakeholders’ expectations. Currently, achievement of market success is associated not only with the desire to optimize the economic results, but also with the care for the natural environment and the social issues. Accounting, therefore, being the primary source of the information supporting the management processes in an organization, has to face the challenges posed by current economic practice. As E. Burzym (2008, pp. 73–76) states, “by providing a universal and a flexible information and control system, accounting can be used to enforce the socio-economic responsibility of enterprises. It is purposely oriented to the needs of managements that are focused on implementation of economic goals and on accounting for companies’ responsibility (economic, environmental and social) for the results of their activity”. What is more, in the times that are difficult due to the dynamic changes taking place in the environment, accounting is precisely the system that can ensure reliability of the information published in the reports constituting the basis for assessment of enterprise performance. R. Mattessich (1994, pp. 358, 366) stated that “accountability has been the major function of accounting discipline for some ten thousand years, while other functions, like aiding investment decisions, are of more recent origin. And this account-ability function may well endure long after other functions have been taken over by neighbouring areas. And if I am not totally mistaken, it appears that we are entering a phase where accountability gains in importance”. However, the use of accounting to hold companies accountable for the broadly understood responsibility is extremely dif-ficult nowadays. It is connected with the necessity to modify and create new solutions that are imperative to explain the increasingly complex economic processes. In order to get a full picture of the business conducted in a given company – regarding its situ-ation, results and directions for further development – both the financial and the non-financial information is required. Therefore, as S. K. Roy (2008, p. 37) indicates, “in a multilingual world with different ethical and social values, monolingualism does not simply suffice”. This situation necessitates accounting to use other measures, in addi-tion to economic measurement, that would reflect the complex processes taking place in the economy, in order to meet the challenges posed by new reality. By that, it will provide the information desired and necessary for assessment of the broadly understood effectiveness of enterprise activity.
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- 2019
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21. A Critique of the Approach Paper to Eleventh Plan
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Bagchi, Amiya Kumar
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- 2006
22. CALL FOR PAPERS FOR THE SPECIAL ISSUE OF Zeszyty Teoretyczne Rachunkowości (ZTR – The Theoretical Journal of Accounting) in 2022
- Author
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DAVID PROCHÁZKA
- Subjects
call for papers ,Finance ,HG1-9999 - Abstract
Accounting and financial and non-financial reporting in the digital context Motivation Accounting is a product of an ever-changing environment, and at the same time, it interacts with it. Social, economic, cultural, and technological changes have a significant impact on how accounting is theorized, how research is conducted, how accounting policy is shaped on a macro scale, and how accounting functions in business practice. Half a century ago, accountants never dreamed that part of their work would be automated, nor that tabular numerical combinations, which constituted the main effect of their work, would one day be just one of many elements of extensive financial and non-financial reporting. Times have changed. The economy has gained a global and digital dimension, economic phenomena have become more complex, social and environmental awareness (including sustainability and circular economy issues) has increased, and new technologies have opened up extraordinary opportunities for people in terms of information processing and communication. These changes have had a significant impact on accounting and corporate reporting. In some sense, it matured, moving from recording "real" and "objective" economic transactions and presenting the effects of these events in a synthetic tabular form for recording, measuring, and describing economic as well as non-financial phenomena, the essence of which is often difficult even for professional accountants. The common feature of all these changes is the increasing emphasis on communication in accounting and corporate reporting. Accounting communication may be analyzed in numerous aspects: linguistic, visual, technological, cultural, or sociological. The articles submitted for the special edition will be aimed at discussing these aspects. Suggested topics We invite papers addressing the following research questions of immense interest: 1. How is financial and non-financial information reported by firms, and how is it processed by users? 2. What is the impact of new technologies and digitalization on accounting communication? 3. Does the increasing use of language and narratives in accounting reports improve communication? 4. How do economic, social, and cultural changes shape financial and non-financial reporting? 5. What are the opportunities and threats resulting from the digitalization and automation of accounting? 6. What is the current role of management accounting in creating financial and non-financial reports? 7. How does financial reporting reflect the non-financial aspects of business activity? 8. What should be the role of the professional accountant in contemporary business? 9. Do accounting standards (e.g., IFRS) respond to the challenges of the contemporary economy? 10. What is the future of financial and non-financial reporting? The articles (ca. 32,000-44,000 characters) may present the results of research conducted using different methods, e.g., theoretical approaches or empirical approaches (surveys, case studies, experiments, archival research). We want to underline that the articles should pertain to the theme of the special issue of ZTR and should not have been published earlier in hard copy nor electronic version, whether in magazines, books, or conference materials. The deadline for submitting papers is 30th June 2022. The accepted papers will be published in 2022 (ZTR, vol. 46, no. 4). Each manuscript should be prepared in accordance with the guidance given in the section "Instructions for authors" of our website: http://ztr.skwp.pl/resources/html/cms/FORAUTHORS. Articles should be submitted through the online ICI Publishers Panel: http://ztr.skwp.pl/resources/html/cms/DEPOSITSMANUSCRIPT When submitting an article, please enter that your article is for Special Issue 2022 with Guest Editor in the additional comment in the Publishers Panel Index Copernicus system. The coordinator of the Special Issue of ZTR with Guest Editor is Dr hab. Marek Masztalerz, prof. UEP (ztr@skwp.pl)
- Published
- 2021
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23. Review Paper. A Survey of Mathematical Finance
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Hobson, David
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- 2004
24. "Bank-Notes Will Be but as Oak Leaves": Thomas Jefferson on Paper Money
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Swanson, Donald F.
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- 1993
25. Financialization re-imagined - Aris Komporozos-Athanasiou, Speculative Communities: Living with Uncertainty in a Financialized World, Chicago, IL, University of Chicago Press, 2022, 186 pp., $27.50 (paper), ISBN 978-0-226-81602-9
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Kristian Bondo Hansen
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Finance ,HG1-9999 - Published
- 2022
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26. Standardized Crypto-Loans on the Cardano Blockchain
- Author
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Kondratiuk, Dmytro, Seijas, Pablo Lamela, Nemish, Alexander, Thompson, Simon, Goos, Gerhard, Founding Editor, Hartmanis, Juris, Founding Editor, Bertino, Elisa, Editorial Board Member, Gao, Wen, Editorial Board Member, Steffen, Bernhard, Editorial Board Member, Woeginger, Gerhard, Editorial Board Member, Yung, Moti, Editorial Board Member, Bernhard, Matthew, editor, Bracciali, Andrea, editor, Gudgeon, Lewis, editor, Haines, Thomas, editor, Klages-Mundt, Ariah, editor, Matsuo, Shin'ichiro, editor, Perez, Daniel, editor, Sala, Massimiliano, editor, and Werner, Sam, editor
- Published
- 2021
- Full Text
- View/download PDF
27. Discussion of Papers. Research Developments
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Murray, William G.
- Published
- 1946
28. Weekly Policy Papers.
- Subjects
GOVERNMENT policy ,BUDGET ,ENTITLEMENT spending ,FINANCE ,EVIDENCE - Abstract
The article presents the discussion on EPM Weekly Policy Papers gives details of all policy papers published over the last week. Topics include summarises the 2023 Spring Budget announcement on early years entitlements and sets out further details on funding; and evidence suggests that greater skill levels benefit the economy as a whole but also provide significant economic and social benefits for the individuals.
- Published
- 2024
29. Review Papers for Journal of Risk and Financial Management (JRFM)
- Author
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McAleer, Michael and McAleer, Michael
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Technology: general issues ,CVaR ,Copula ,US banking crises ,adaptive market efficiency ,adaptive market hypothesis ,applications ,bank regulation ,bank regulatory capital requirements ,big data ,capital adequacy standards ,computational science ,country equity returns ,country-level stock market anomalies ,covariance matrix estimation ,cross section of country equity returns ,data snooping ,econometric and statistical models ,economics ,efficient market hypothesis ,empirical asset pricing ,excess returns ,factors ,fat tail ,finance ,international equity markets ,investment and capital markets ,management ,market efficiency ,marketing ,n/a ,optimisation ,outcomes ,portfolio risk measurement ,portfolio selection ,price-volume ,price-volume relationship ,psychology ,regulatory complexity ,return predictability ,risk measure ,semi-variance ,shrinkage ,solutions ,stock investment ,supply chain finance ,supply chain management ,theoretical models ,time-varying or adaptive market efficiency ,working capital - Abstract
Summary: The Journal of Risk and Financial Management (JRFM) was inaugurated in 2008 and has successfully continued publishing, with Volume 13 in 2020. Since the journal was established, JRFM has published in excess of 580 topical and interesting theoretical and empirical papers in financial economics, financial econometrics, banking, finance, mathematical finance, statistical finance, accounting, decision sciences, information management, tourism economics and finance, international rankings of journals in financial economics, and bibliometric rankings of journals in cognate disciplines. Papers published in the journal range from novel technical and theoretical papers to innovative empirical contributions. The journal wishes to encourage critical review papers on topical subjects in any of the topics mentioned above in financial economics and in cognate disciplines.
30. Financial distress situation of financial sectors in Ethiopia: A review paper
- Author
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Esmael Abdu
- Subjects
commercial banks ,companies ,financial distress ,insurance ,microfinance ,Finance ,HG1-9999 ,Economic theory. Demography ,HB1-3840 - Abstract
The development of financial sectors is considered as one of vital determinants of the growth of Ethiopian economy, and for secure equitable distribution of the benefits to the society. However, financial distress has an effect on the sectors. This review was conducted to assess financial distress situation of financial sectors in Ethiopia. The objective is specifically to identify the determinants of financial distress, opportunities of financial sectors, and challenges and constraints of financial distress in Ethiopia. Ethiopia is a developing country with majority of unbanked population. Liquidity, profitability, leverage, firm size, capital adequacy, management efficiency, earning ability, inflation and interest rate are major determinant of financial distress in Ethiopia. Moreover, Ethiopian financial sectors have an opportunity of trade openness, rapid economic growth, unexploited resource, population growth and encouragement of privatization.
- Published
- 2022
- Full Text
- View/download PDF
31. Blockchain Based Sharing of Security Information for Critical Infrastructures of the Finance Sector
- Author
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Karagiannis, Ioannis, Mavrogiannis, Konstantinos, Soldatos, John, Drakoulis, Dimitris, Troiano, Ernesto, Polyviou, Ariana, Goos, Gerhard, Founding Editor, Hartmanis, Juris, Founding Editor, Bertino, Elisa, Editorial Board Member, Gao, Wen, Editorial Board Member, Steffen, Bernhard, Editorial Board Member, Woeginger, Gerhard, Editorial Board Member, Yung, Moti, Editorial Board Member, Fournaris, Apostolos P., editor, Athanatos, Manos, editor, Lampropoulos, Konstantinos, editor, Ioannidis, Sotiris, editor, Hatzivasilis, George, editor, Damiani, Ernesto, editor, Abie, Habtamu, editor, Ranise, Silvio, editor, Verderame, Luca, editor, Siena, Alberto, editor, and Garcia-Alfaro, Joaquin, editor
- Published
- 2020
- Full Text
- View/download PDF
32. Crowdfunding as an Internet Tool Used for Establishing Relationships With the Customer – A Concept Paper
- Author
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Małgorzata Wiścicka-Fernando
- Subjects
crowdfunding ,relationship marketing ,customer ,Management. Industrial management ,HD28-70 ,Finance ,HG1-9999 - Abstract
Purpose: As a conceptual paper, this article presents the idea of crowdfunding activities, crowdfunding being not only a modern tool of fundraising but also an interesting form of establishing relationships with stakeholders. The primary aim of the article is to show the role of crowdfunding in the process of creating relationships with customers. Design/methodology/approach: The article has been divided into two parts. The first part focuses on the definition of crowdfunding as a form of raising funds and provides examples of selected campaigns. The second part presents the process of establishing relationships during crowdfunding campaigns. The author applied a qualitative approach to meet the research objectives. Moreover, the concept formulation was done through a systematic literature review. Findings: The emotional involvement of consumers in a crowdfunding campaign constitutes a significant element in relation building and may be developed at any stage of the conducted campaign. Specific characteristics support building relations with consumers (openness, involvement, curiosity, willingness to share information, emotional connection, spontaneity, familiarity with other consumers). A major argument is the fact that during such campaigns relations are built on trust, openness and involvement. Research limitations/implications: The model was completely built based on the literature. Thus, as a further step of this research the author strongly suggests conducting research with a quantitative approach. Furthermore, the author stresses that the presented concept requires empirical verification and such research is planned in the future. Originality/value: This article analyzes crowdfunding activity in view of building relationships with customers. Thus, the author of the article shares the new knowledge and suggests the process of building relationships with customers by critically illustrating the created conceptual model.
- Published
- 2021
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- View/download PDF
33. From Paper to Practice: The Significance of New UN Sanctions on North Korea
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Berger, Andrea
- Published
- 2016
34. Briefing Paper: 1958 Budget Hearings - Relief Measures for Hungary.
35. Best paper award announcement
- Subjects
Accounting. Bookkeeping ,HF5601-5689 ,Finance ,HG1-9999 - Published
- 2023
- Full Text
- View/download PDF
36. Examining Emerging Technology Awareness in the Accounting and Finance Industries Through Twitter Data
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Xing, Jiawei, Lin, Jiayang (Jocelyn), Liu, Manlu, Xu, Jennifer, Goos, Gerhard, Founding Editor, Hartmanis, Juris, Founding Editor, Bertino, Elisa, Editorial Board Member, Gao, Wen, Editorial Board Member, Steffen, Bernhard, Editorial Board Member, Woeginger, Gerhard, Editorial Board Member, Yung, Moti, Editorial Board Member, Stephanidis, Constantine, editor, Salvendy, Gavriel, editor, Wei, June, editor, Yamamoto, Sakae, editor, Mori, Hirohiko, editor, Meiselwitz, Gabriele, editor, Nah, Fiona Fui-Hoon, editor, and Siau, Keng, editor
- Published
- 2020
- Full Text
- View/download PDF
37. Determinants of Short-Term Corporate Yield Spreads: Evidence from the Commercial Paper Market
- Author
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Jing-Zhi Jay Huang, Zhan Shi, and Bibo Liu
- Subjects
Economics and Econometrics ,Commercial paper ,Rollover (finance) ,Yield (finance) ,Accounting ,Economics ,Secondary market ,Monetary economics ,Liquidity risk ,Database transaction ,Finance ,Credit risk ,Market liquidity - Abstract
What drives short-term credit spreads: credit risk, liquidity risk, or both? We investigate this issue using the structural approach to credit risk modeling and a novel data set of secondary market transaction prices for Chinese commercial papers (CPs). In particular, we propose and test a structural model with jump risk and exogenous market illiquidity under which the predicted yield spreads can be decomposed into a credit component and a liquidity component. We find that credit risk and, especially liquidity risk, are important determinants of short-term yield spreads. Our model-based decomposition results show that, on average, credit risk and market liquidity account for about 25% and 52% of CP yield spreads, respectively. For comparison, we also examine the drivers of the US CP yield spreads using security-level data. We find that credit risk accounts for a small fraction of the observed yield spreads but liquidity contributes a much greater proportion.
- Published
- 2022
38. Lebanon’s Pandora Papers prominence will change little
- Published
- 2021
- Full Text
- View/download PDF
39. The Pandora Papers give the OECD tax reform prominence
- Published
- 2021
- Full Text
- View/download PDF
40. Import Content of Turkish Production and Exports: A sectoral analysis11 The views expressed in this paper are only those of the authors and should not be interpreted as reflecting the views of the Central Bank of the Republic of Turkey or its staff.
- Author
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Yasemin Erduman, Okan Eren, and Selçuk Gül
- Subjects
C67 ,D57 ,F14 ,L60 ,Finance ,HG1-9999 ,Banking ,HG1501-3550 ,Economics as a science ,HB71-74 - Abstract
This study investigates the evolution of the import content of production and exports in Turkey for the 2002–2018 period. Based on 2002 and 2012 input-output tables and a large data set of production and foreign trade, we estimate the production and imported input use for 20 sectors, mainly from the manufacturing industry. We calculate import requirement ratios, comprising both direct and indirect effects, for each sector using the Leontief inverse matrix. Our findings indicate that import dependency increases for exports, but stays relatively stable for production over time. In general, the import content of production is lower than that of exports. This difference is mainly attributable to the services sector, which has low import dependency, yet a large share in production. Sectors with the highest import requirements are those with higher capital and technology intensity, such as petroleum products, basic metals, and motor vehicles. Agriculture, forestry and fishery; services and mining sectors have the lowest import requirements.
- Published
- 2020
- Full Text
- View/download PDF
41. Conceptual Paper on Halal and Haram: Systems Level Approach
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Rehan Muzamil Butt, Dr. Betania Kartika Muflih, Dr. Muhammad Tahir Jan, Masood, and Dr. Muhammad Abid Ali
- Subjects
Management. Industrial management ,HD28-70 ,Business ,HF5001-6182 ,Finance ,HG1-9999 - Abstract
Purpose: Islamic, as well as modern literature, on the issue of halal/haram (permissible and prohibited), primarily circulates around the product’s ingredient aspect, categorizing a particular object specifically into one of the mentioned dichotomist heads. On contrary to the usual individualistic consumer/product-centric approach, this paper discusses several macros, systems-level models, which follow the top-bottom approach. Methodology: A discourse, through conceptual framework analysis, this paper discusses the concept of halal and haram, to understand the nature and antecedents to the concepts as narrated in the revealed texts of Quran and Hadith. Findings: It is proposed that although the terms of halal and haram are elaborated extensively in literature, there are several gaps in the understanding of the concept at the systems level. Therefore, this paper presents a comprehensive understanding through conceptual framework of halal/haram using the conceptual analysis method, which grounds into Islamic literature to trace the phenomenon’s major concepts and dimensions at various systems levels, such as society and environment. Conclusion: The research would enrich the understanding of how the Creator has created filters to provide the believers the best to consume and balances the cosmic systems through commandments to individuals, compliances to which supplement and support the Islamic lifestyle and Islamic social structure and sustained global development.
- Published
- 2021
42. The Future of Fuzzy Sets in Finance: New Challenges in Machine Learning and Explainable AI
- Author
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Muzzioli, Silvia, Hutchison, David, Series Editor, Kanade, Takeo, Series Editor, Kittler, Josef, Series Editor, Kleinberg, Jon M., Series Editor, Mattern, Friedemann, Series Editor, Mitchell, John C., Series Editor, Naor, Moni, Series Editor, Pandu Rangan, C., Series Editor, Steffen, Bernhard, Series Editor, Terzopoulos, Demetri, Series Editor, Tygar, Doug, Series Editor, Fullér, Robert, editor, Giove, Silvio, editor, and Masulli, Francesco, editor
- Published
- 2019
- Full Text
- View/download PDF
43. Rural Finance to Support Climate Change Adaptation: Experiences, Lessons and Policy Perspectives
- Author
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Ruben, Ruerd, Wattel, Cor, van Asseldonk, Marcel, Rosenstock, Todd S., editor, Nowak, Andreea, editor, and Girvetz, Evan, editor
- Published
- 2019
- Full Text
- View/download PDF
44. Rise of Blockchain Technology: Beyond Cryptocurrency
- Author
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Hasil-E-Hayaat, Priya, Anu, Khatri, Aanchal, Dixit, Prashant, Barbosa, Simone Diniz Junqueira, Series Editor, Filipe, Joaquim, Series Editor, Kotenko, Igor, Series Editor, Sivalingam, Krishna M., Series Editor, Washio, Takashi, Series Editor, Yuan, Junsong, Series Editor, Zhou, Lizhu, Series Editor, Deka, Ganesh Chandra, editor, Kaiwartya, Omprakash, editor, Vashisth, Pooja, editor, and Rathee, Priyanka, editor
- Published
- 2018
- Full Text
- View/download PDF
45. Explanation of the Issuance Model of Islamic Commercial Paper for Commercial Corporations
- Author
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Gholam Reza Mesbahi Moghadam, Mohammad Esmaeel Fadaeenejad, and Sayyed Ali Sajjadi
- Subjects
islamic finance ,commercial paper ,sukuk ,short- term financing ,Islamic law ,KBP1-4860 ,Finance ,HG1-9999 - Abstract
Commercial paper is an unsecured, short-term debt instrument issued by a corporation, typically for financing working capital and meeting short-term liabilities. It is one of the most important financial instruments that constitute a significant portion of issued debt securities in financial markets. Nevertheless, commercial paper, like many other conventional financial instruments, has been structured and issued in western financial markets and because of sharia regulations and conditions, it is not allowed to be issued in Islamic markets or for corporations that are committed to Islamic regulations. But Islamic rules and jurisprudence (fiqh) are flexible enough to permit the use of commercial paper based on various allowed contracts. In this paper, we try to develop models for structuring and issuing commercial paper, applicable to commercial corporations that comply with Islamic rules and regulations.
- Published
- 2014
46. How the quality of initial coin offering white papers influences fundraising: Using security token offerings white papers as a benchmark
- Author
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Shih‐Chu Chou, Zhe‐An Li, Tawei Wang, and Ju‐Chun Yen
- Subjects
General Business, Management and Accounting ,Finance - Published
- 2023
47. Super Papers Private Limited: preparation of operating budgets
- Author
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Bhoomi Ruchit Mehta and Sandip Trada
- Subjects
Economics and Econometrics ,Strategy and Management ,Business and International Management ,Finance ,Education - Abstract
Learning outcomes Through this case, participants will be able to: ▪ understand the different approaches to preparing operating budgets; ▪ classify the costs based on traceability to its cost centres; ▪ understand the difference in budget preparation and its analysis under different cost centres; ▪ put together the required information, identify the format and prepare major operating budgets; and ▪ evaluate operating budgets and give suggestions to the company based on budget analysis. Case overview/synopsis This case is about a manufacturing company that is going to introduce a budgeting system. It highlights the process of information collecting from key employees for budget preparation. This case also deals with various decisions to be made during the implementation of the new system such as the context of budgets, cost units and sequence of budgets.This case will help students to enhance their understanding of the operating budgets. The students will able to visualize the difficulty faced by companies to implement a new system. Complexity academic level This case is applicable in the courses such as Master of Business Administration, Master of Commerce or other postgraduate studies. This can also be discussed in professional courses such as Chartered Accountants, Certified Management Accountants, Company Secretaries, Institute of Cost and Works Accountants of India and Chartered Financial Analysts. Supplementary materials Teaching Notes are available for educators only. Subject code CSS 1: Accounting and Finance.
- Published
- 2023
48. When Safe Proved Risky: Commercial Paper during the Financial Crisis of 2007–2009.
- Author
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Kacperczyk, Marcin and Schnabl, Philipp
- Subjects
COMMERCIAL paper issues ,NEGOTIABLE instruments ,SHORT-term debt ,GLOBAL Financial Crisis, 2008-2009 ,ADVERSE selection (Commerce) ,MONEY market funds ,FINANCE - Abstract
Commercial paper is a short-term debt instrument issued by large corporations. The commercial paper market has long been viewed as a bastion of high liquidity and low risk. But twice during the financial crisis of 2007–2009, the commercial paper market nearly dried up and ceased being perceived as a safe haven. Major interventions by the Federal Reserve, including large outright purchases of commercial paper, were eventually used to support both issuers of and investors in commercial paper. We will offer an analysis of the commercial paper market during the financial crisis. First, we describe the institutional background of the commercial paper market. Second, we analyze the supply and demand sides of the market. Third, we examine the most important developments during the crisis of 2007–2009. Last, we discuss three explanations of the decline in the commercial paper market: substitution to alternative sources of financing by commercial paper issuers, adverse selection, and institutional constraints among money market funds. [ABSTRACT FROM AUTHOR]
- Published
- 2010
- Full Text
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49. Call for papers in English for the special issue of 'Zeszyty Teoretyczne Rachunkowości' in 2019
- Author
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Justyna Dobroszek
- Subjects
call of papers ,Finance ,HG1-9999 - Abstract
Ken Shackleton wrote in 1976: „Behavioral scientists have criticized the accountant for a number of years. It is likely that their criticisms will continue for a further ex- tended period due to the profession's lack of urgent response.” More than 40 years have passed since the statement cited above, so we are now allowed to ask whether something has changed in this regard, and if so, what it is, and if not, why this is so. Taking into consideration the studies conducted in the field of accounting, we rec- ognize that researchers use a variety of branches of social science. Psychology seems to be very important in accounting research because it presents different behavioral aspects of the individuals and entities that influence the resulting financial and nonfinancial volumes. These behaviors can be analyzed from both intra-organizational as well inter-organizational perspectives. In this regard, other disciplines, such as eco- nomics, sociology and organization theory are implemented to contribute to the re- search performed in the behavioural accounting literature. And it has been this way since 1966, the year when this research stream was started (Caplan, 1966). Dunk (2001) said, „for as long as organizations comprise people, their behaviors will influence organizational functioning.” However, the impact of behaviors on an organization and its business environment can have different intensities and effects, i.e. positive and negative. This affects the variety of topics discussed in behavioral accounting research and they are presented in scientific publications worldwide. The importance of behavioral paradigms in accounting among researchers and the increasing trend in this issue in scientific publications were confirmed by e.g. Dyck- man (1998) or Dunk (2001). Accounting scientists indicate that behavioral paradigms help to understand accounting phenomena in a broad sense, e.g. financial accounting or management accounting. However, some researchers also criticise accounting studies based on the behavioral approach, for example Zimmerman (2001). Suggested topics To confirm or reject the statement presented by K. Shackleton, the following ques-tions referring to financial and management accounting should be covered by the papers you submit to the special volume of our journal: • What kind of scientific approaches or frameworks (behavioral science) have been used in accounting research? • Do theories or frameworks of behavioral science help to understand accounting and do they have an impact on its improvement in business organizations? • Has a new understanding of „meaningful issues” occurred? • Has the practical work of accountants/management accountants changed? • Has accounting research changed somehow in regards to the behavioral ap-proach? • Have behavioral accounting studies been conducted which take into account the dynamic business environment of organizations? The articles (ca. 40,000 characters) may present the results of research conducted using different methods: theoretical approaches, empirical approaches (surveys, case studies). We want to underline that the articles should pertain to the theme of the special issue of ZTR and should not have been published earlier in hard copy nor electronic version, whether in magazines, books or conference materials. The deadline for submitting papers is 1st March 2019. Each article should be prepared in accordance with the guidance given in the sec-tion „Instructions for authors” of our website: http://ztr.skwp.pl/resources/html/cms/ FORAUTHORS. Articles should be submitted through the online ICI Publishers Panel: http://ztr.skwp.pl/resources/html/cms/DEPOSITSMANUSCRIPT By submitting an article, please enter in the additional comment in the Publishers Panel Index Copernicus system that your article is for Special Issue with Guest Editor.
- Published
- 2018
- Full Text
- View/download PDF
50. Do News Articles Have an Impact on Trading? - Korean Market Studies with High Frequency Data
- Author
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Yoon, Sungjae, Suge, Aiko, Takahashi, Hiroshi, Hutchison, David, Editorial Board Member, Kanade, Takeo, Editorial Board Member, Kittler, Josef, Editorial Board Member, Kleinberg, Jon M., Editorial Board Member, Mattern, Friedemann, Editorial Board Member, Mitchell, John C., Editorial Board Member, Naor, Moni, Editorial Board Member, Pandu Rangan, C., Editorial Board Member, Steffen, Bernhard, Editorial Board Member, Terzopoulos, Demetri, Editorial Board Member, Tygar, Doug, Editorial Board Member, Weikum, Gerhard, Series Editor, Goos, Gerhard, Founding Editor, Hartmanis, Juris, Founding Editor, Bertino, Elisa, Editorial Board Member, Gao, Wen, Editorial Board Member, Woeginger, Gerhard, Editorial Board Member, Yung, Moti, Editorial Board Member, Arai, Sachiyo, editor, Kojima, Kazuhiro, editor, Mineshima, Koji, editor, Bekki, Daisuke, editor, Satoh, Ken, editor, and Ohta, Yuiko, editor
- Published
- 2018
- Full Text
- View/download PDF
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