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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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Does IFRS 9 Increase Volatility of Loan Loss Provisions?, standard is expected to change the flow of loan loss provisions, which are expected to be unstable, more volatile, and much more unpredictable than under the previous standard IAS 39, empirically tested on a sample of eight largest Czech banks according to their balance sheet volume. The hypothesis
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The Impact of Renewable Energy and Technology Innovation on Chinese Carbon Dioxide Emissions,er causality with carbon emissions and technology innovations. In the short run, we find that financial development can positively affect China’s carbon mitigation efforts indirectly via the channels of renewable energy sources and technology innovations. Our results have three following policy impl
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2198-7246 lume attractive not only to academia, but also to regulators and policymakers, when deliberating on the potential outcomes of competing regulatory mechanisms..978-3-030-99875-2978-3-030-99873-8Series ISSN 2198-7246 Series E-ISSN 2198-7254
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