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Titlebook: Regulation of Finance and Accounting; 21st and 22nd Virtua David Procházka Conference proceedings 2022 The Editor(s) (if applicable) and Th

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楼主: melancholy
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Green Bond Pricing and Its Determinant: Evidence from Chinese Secondary Market,oss issuers’ business sectors, mainly due to the public reputation of bond issuers. We also show that bond credit rating and corporate ESG rating have a significant impact on green bond premiums. Our results point to some practical implications for policymakers and investors. 
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The Role of IAS 38 in the Evaluation of the Effects of Business Model Innovation,BMI is driven by internally generated intangible assets that often cannot be recognized in the statement of financial position, resulting in the need for nonfinancial information in regard to these expenses.
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Inter-Market Sentiment Analysis Using Markov Switching Bayesian VAR Analysis,ion to expansion of volatility situations which consistently last for 41 days; high-risk and low-risk periods last for one and three day(s), respectively. The greatest impact is from the first lag of the stock market volatility on the gold market volatility.
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,Split Payment Mechanism in the European Union – Comparative Analysis,nt mechanism are very similar in the presented countries. However, delving into the details of the solutions in force in individual countries, they differ significantly. The research confirmed that EU countries adjust the split payment mechanism to their needs.
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,The Income Velocity of Money – Determinants (Case of the Czech Republic),f the potential determinants of money velocity will be presented together with a brief description of the determinants. Where available, data relevant for the Czech Republic are presented. The examined period is 2000–2018, when the money velocity experienced a gradual decline.
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