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Business and Management (R0)

Xiao Ning

Performance Evaluation of Financial Holding Companies

&lt;p&gt;.- Introduction.&lt;/p&gt;

&lt;p&gt;.- Literature Review.&lt;/p&gt;

&lt;p&gt;.-&amp;nbsp;The Development of China’s Financial Holding Company.&lt;/p&gt;

&lt;p&gt;.-&amp;nbsp;Research Method.&lt;/p&gt;

&lt;p&gt;.-&amp;nbsp;Research Results and Analysis.&lt;/p&gt;

&lt;p&gt;.-&amp;nbsp;Conclusion and Prospect.&lt;/p&gt;

&lt;p&gt;.-&amp;nbsp;Bibliography.&lt;/p&gt;


This textbook examines the role of cognitive biases, emotional influences, and mental heuristics that shape investor behaviour and market outcomes. Designed to serve as a comprehensive resource, it integrates foundational concepts and advanced applications, ensuring utility for financial practitioners, academics, and students alike. This book will be essential for understanding the psychological underpinnings of financial behaviour and leveraging this knowledge to advance personal and professional objectives in finance. The integration of behaviour tests and experiments further enhances its utility, enabling practitioners to identify and address behavioural biases systematically. It fills a critical gap in existing literature, which often prioritises perspectives rooted in developed economies. It aims to place behavioural finance within the context of these markets and offers insights that are both domestically relevant and globally informed.Written in a lucid yet academically robust manner, the book ensures accessibility without compromising the depth of analysis, making it suitable for both novice learners and experienced scholars. It would be useful as a core text for undergraduate and postgraduate students of management, commerce and economics.

Theory and Application

Behavioural Finance

An up-to-date introductory textbook, Focus on Finance offers a concise, enthusiastic and highly focused approach to introducing finance to the uninitiated student. It integrates theory with practice in an easy-to-read and concise style and covers a variety of topics ranging from financial forecasting to new technologies such as fintech and cryptocurrencies and their implications for the future of finance.Designed to be used by students of all backgrounds, this book requires no preliminary knowledge of finance. It is a must-read for readers eager to get a better understanding of the financial realm.

Focus On Finance: Everything You Need To Know About Financial Management

This book “Human Corporation” offers new perspectives on and for a scandal-ridden institution, the corporation, for sustainable value creation and prosperity globally. It is about humanity, a strong constitution of liberty for sustainable business activities (investment). Climate change and technology (genetics, quantum physics, artificial intelligence), which challenge us all, offer human ideas and energies a wide range of opportunities for the good. The world is being reshaped: What measure does reason provide?
The book grounds the corporation – a fiction of the law and the epitome of business activities worldwide – in its ingenious financial function on capital markets through financial reporting (accounting, auditing): with a civil-procedural concept of valuation and personal responsibility of corporate directors and auditors (duty of care, compliance) on a sustainable basis (facts, real disclosure). A Copernican turn to substance for “human, economy and environment” – instead of the greedy “numbers game” – with the imperative of truth (fidelity). Good corporate governance and sustainable value creation for investors and the common good can be assured.
The book takes a holistic approach and draws on scientific, philosophical, and historical insights (comparative law, economics, languages, physics), guiding implementation and communication with investors (i.e. verified information). This leads to peace among climate partners in a global “order of assets” (Vermögensordnung). May it inspire everybody as an entrepreneur of one’s own life amid other lives – interculturally and complementarily as a climate partner for sustainable development and success, for a better world.

Corporate Finance, Financial Reporting, and Value Creation

Human Corporation for Sustainable Development

Global Governance

This book examines the transformative changes in international corporate taxation from 2008 to 2021, culminating in the landmark October 2021 Agreement that fundamentally altered multinational business taxation.The study analyses how the 2008 Financial Crisis and 2020 COVID-19 pandemic catalysed reform through G-20 and OECD initiatives, resulting in a two-pillar framework with conditional mismatch rules and a 15% minimum Effective Corporate Tax Rate applied country-by-country.Through empirical, comparative, and meta-historical analysis, the author reveals the decisive influence of the Transnational Tax Policy Community (TTPC) as agenda-setter, adviser, and gatekeeper. Despite the TTPC's significant role, the research demonstrates that domestic politics substantially impact implementation and enforcement outcomes.The work introduces a Dynamic Model of Corporate Tax Governance that not only explains recent revolutionary changes but also predicts future developments in global tax governance, illuminating the ongoing tension between multilateral cooperation and state sovereignty in international taxation.

Crisis, Consensus, and Revolution

Global Corporate Tax Governance

A Practical Guide

Project Financing Electricity Projects with Senior Debt

Routledge Studies in Accounting

This book presents an important topic for researchers in accounting and management at a time when extra-financial data is being assessed and certified by the accounting and auditing profession. It provides an original perspective on the introduction of extra-financial indicators and the difficulties encountered in their implementation, examining how extra-financial data is used, the expected impacts and effects of these tools.The author proposes a novel reading of this theme, based on three different ways of managing organizational tensions and paradoxes: the coupling approach corresponding to the choice of goal convergence for strategic issues; the decoupling approach revealing the importance to think about empowering and unintended effects; and finally, the transcending approach aiming to transform organizational tensions into action. This book illustrates these three forms of conceptualization using a case study of the American bank Wells Fargo, focusing specifically on three key moments in the bank's history: the choice of innovation in online services in the 1990s; the ethical scandal of "fake accounts" in 2016 and the challenges of sustainability in the post-COVID crisis context. These moments highlight the challenges of introducing social and environmental issues in accounting. The author demonstrates the need to transcend the organizational tensions and paradoxes.This book is primarily aimed at accounting researchers who are faced with the challenges of understanding the extension to extra-financial performances aspects. It is also a valuable aid for students, scholars and managers, providing an insight into how the different ways can work.

Transcending Organizational Tensions and Paradoxes

Extra-Financial Indicators and Corporate Management

Springer Proceedings in Business and Economics

Proceedings of the World Finance Conference, Malta 2025

Innovations in Finance

An A-to-Z guide to private enterprise valuation by leading industry experts. Now in book form, the concepts herein have been used in training over 25,000 professionals to understand the ins and outs of business valuation. Business Valuation:&nbsp;Fundamentals, Techniques, and Theory&nbsp;is the authoritative body of knowledge for entry-level and seasoned business valuators. To determine an accurate estimate of value of a business or company unit, you will need a thorough understanding of the purposes for a valuation and the methodologies that are appropriate to each situation. Written by leading valuation experts, this book will teach you all the processes that need to be addressed when valuing a business enterprise, including calculating cost of capital, determination of appropriate earnings, selection of valuation methodology, and the amount and type of discounts and/or premiums to apply. You will also learn the principles of analyzing and normalizing financial statements, and factoring into consideration conditions within the local, national, and industry economic environment. Plus much, much more. In addition to clear and comprehensive explanations of the theories and practices involved in private enterprise valuation, this book includes many features that will help business advisors be more value driven focused. A practice case offers an opportunity to walk through the complexities common in a real-world valuation, reinforce the techniques and nuances to writing a quality business valuation report, and give you a solid understanding of the industry standards that drive the report and the underlying analysis. With this valuable resource, you will learn how to: <ul> <li>Identify the appropriate valuation methods and ancillary considerations for any situation</li> <li>Gather the information you need to properly calculate the value of a business</li> <li>Deal with the complexities such as future benefit streams and cost of capital</li> <li>Abide by the standards, regulations, and guidelines relevant and applicable to business valuators</li> </ul> This valuation guide is a must for business valuators, CPAs, accountants, economists, business consultants, financial advisors, stock analysts, merger and acquisition professionals, and students studying in any business discipline.

Fundamentals, Techniques, and Theory

Business Valuation

This book offers readers a basic understanding of risk, insurance and its management in non-technical terms for an individual, a business or the home. This knowledge makes individuals or businesses conscious of the fact that a loss can occur in almost any activity and often helps to avoid the shock and disbelief that comes about as and when a loss occurs. By understanding these concepts, one can forecast potential losses and not only find ways to minimise their impact but also reduce the losses and their effects when they occur. 
Every purchaser of an insurance product needs a basic knowledge of insurance: the benefits of the product purchased, the principles that govern the insurance product, the implicit benefits of insurance policies, the regulations that govern insurance contract between the purchaser and the insurance company. This knowledge does not only assist readers with access to the full benefit of the product purchased and better participants on the insurance market but understand the value of the insurance. It also provides the intricacies involved in the management of claims and why some claims for certain products purchased are delayed. It solves the paucity of work that explains the work that insurers perform to a person with little or no knowledge of insurance but discusses other avenues for investment for insurance companies.

A Focus on Frontier Markets

Fundamentals of Managing Risk and Insurance

Amazon’s Ruthless Quest to Own the World and Remake Corporate Power

The Everything War

Leveraging AI for Enhanced Financial Planning and Analysis

Smart Finance

Contributions to Finance and Accounting

This book presents a novel analytical framework for examining the role of taxation in corporate finance, grounded in the Brusov–Filatova–Orekhova (BFO) theory and its perpetuity limit—the Modigliani–Miller (MM) theory. The authors investigate the influence of taxation on key financial indicators and investment project performance, incorporating the practical realities of corporate operations, such as the timing and frequency of tax payments and income variability.
 The book formulates evidence-based recommendations for regulatory bodies concerning the structure, timing, and differentiation of profit tax payments, particularly in relation to corporate debt levels and other financial characteristics. It also provides strategic guidance for firms in selecting optimal tax payment methodologies.
 Furthermore, the authors explore the implications of tax burden on dividend policy and identify a range of innovative effects with the potential to inform both regulatory tax policy and managerial decision-making. This work contributes to the advancement of financial theory by integrating taxation into dynamic investment and capital structure models under realistic economic conditions.

Innovative Approaches in Corporate Finance, Investments, and Dividend Policy

Taxes and Taxation

Performance Evaluation of Financial Holding Companies

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