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Business and Management (R0)

Edoardo Nesi

Non-GAAP Disclosure

Empirical and Institutional Perspectives under IFRS

&lt;p&gt;Chapter 1. Non-GAAP Performance Indicators.- Chapter 2. Motivations of Non-GAAP Disclosure.- Chapter 3. Control Mechanisms on Non-GAAP Disclosure.- Chapter 4. Standardization of Non-GAAP Disclosure.&lt;/p&gt;

Hart Studies in Comparative Public Law

Theory, Practice and Problems

Automation in Governance

“Mark has spent decades in the trenches of accounting and corporate governance. This book shares real, hard-won experience from large enterprises, working at scale, not on theory. He highlights a crucial need: keeping the finance function aligned with the actual shape of the business. Especially in the AI age, this is a rare, must-have guide for anyone reading (or preparing) management packs or sitting on a board.”
 — John Turner,
 CEO, XBRL International
 
 Financial reality is constructed, not discovered. What executives see in dashboards and board reports is not a neutral reflection of events, the outcome of a financial architecture that has evolved and accumulated over time.&nbsp;Consolidation logic, data models, validation rules, systems, escalation mechanisms, and reporting routines together form what the author calls the 'Translation Layer' that stands between raw economic activity and managerial visibility.
 
 The book develops a practical framework for understanding how financial architecture influences management information, capital allocation, risk visibility, governance, and decision making. Each chapter dissects a structural component of this architecture, demonstrating how design choices determine what becomes visible, comparable, and actionable at group level. It examines how reporting systems can produce technically correct numbers while obscuring strategic drift, weakening operational visibility, and masking emerging problems in cash flow, working capital, project performance, and organizational resilience. It also considers the implications of digital finance, ERP systems, XBRL, analytics, and AI for financial reporting and control.
 
 Bringing together financial management, corporate reporting, management control, and digital transformation, this book will be valuable to scholars and advanced practitioners in accounting, finance, governance, and business administration, as well as CFOs, controllers, board members, and executive education audiences seeking a deeper understanding of how financial representation shapes corporate judgment.
 Mark de Haas
 is a Dutch Chartered Accountant (RA), CFO, financial executive, author, and lecturer with more than 25 years of experience in financial transformation, reporting, control, governance, and restructuring. He has held senior finance roles at KPMG, Wolters Kluwer, Nielsen, Fairstar Heavy Transport, and Strukton, and teaches Financial Management at the Amsterdam Business School, University of Amsterdam. His work focuses on financial architecture, reporting, governance, and the evolving role of finance.

Financial reality is constructed, not discovered. What executives see in dashboards and board reports is not a neutral reflection of events, the outcome of a financial architecture that has evolved and accumulated over time. Consolidation logic, data models, validation rules, systems, escalation mechanisms, and reporting routines together form what the author calls the 'Translation Layer' that stands between raw economic activity and managerial visibility.The book develops a practical framework for understanding how financial architecture influences management information, capital allocation, risk visibility, governance, and decision making. Each chapter dissects a structural component of this architecture, demonstrating how design choices determine what becomes visible, comparable, and actionable at group level. It examines how reporting systems can produce technically correct numbers while obscuring strategic drift, weakening operational visibility, and masking emerging problems in cash flow, working capital, project performance, and organizational resilience. It also considers the implications of digital finance, ERP systems, XBRL, analytics, and AI for financial reporting and control.Bringing together financial management, corporate reporting, management control, and digital transformation, this book will be valuable to scholars and advanced practitioners in accounting, finance, governance, and business administration, as well as CFOs, controllers, board members, and executive education audiences seeking a deeper understanding of how financial representation shapes corporate judgment.

How Financial Architecture Shapes What Organizations Can and Cannot See

The CFO Architect

Your Income Tax Professional 2027

What Every Leader Needs to Know about Cybersecurity

The Wires That Lied

The Future of Private Law

This open access book explores the relationship between consumer law and global value chains (GVCs). Conceptually rigorous, it analyses EU approaches to regulation and to consumer policy oriented to safety, sustainability and market regulation. In so doing, it throws the disconnect between GVCs and consumer law into sharp relief. In response, the author argues that GVCs are a plausible venue for reconsidering consumers as regulatory actors in the global economy. This would enable both consumer protection and EU's decentralised social ordering (based on private regulation) to be accommodated. Innovative and thought-provoking, this is an important contribution to debates on EU consumer law. The ebook editions of this book are available open access under a CC BY-NC 4.0 licence on bloomsburycollections.com.

Rethinking Consumers in Global Production

Connecting Value Chains

Routledge Research in International Environmental Law

Aiming to identify the most effective tools and water governance innovations, and the circumstances that foster their successful implementation, this book examines some of the world's leading laboratories of non-urban water law and governance, evaluating the success of different governance forms, legal designs and institutional prescriptions.

Aiming to identify the most effective tools and water governance innovations, and the circumstances that foster their successful implementation, this book examines some of the world’s leading laboratories of non-urban water law and governance, evaluating the success of different governance forms, legal designs and institutional prescriptions.

Markets, Compliance and Technology

Next Generation Water Governance

Criminal Practice Series

This single volume explains the civil recovery regime under POCA 2002 in the magistrates' court for professionals. POCA 2002, Pt 5 contains the relevant primary legislation and includes the provisions that deal with the recovery of cash, listed assets, and bank accounts. There is considerable overlap in the principles and procedures that UK law enforcement must follow; from initial searches to the seizure and detention/freeze of assets before submitting an eventual forfeiture application. Providing expert commentary on POCA 2002, Pt 5 and the principles and procedures that must be followed this title ensures that practitioners can provide practical guidance to individuals and corporates and includes all the relevant statutory provisions, rules, codes and forms. It answers questions such as: - Why would a client's bank account be frozen? - If HMRC successfully applies to freeze a client's bank account, how can I get the court order discharged? - If my client's cash is seized, how can I practically advise a client to get the funds returned? - If my client is subject to a criminal investigation and a civil investigation, how should I advise them? - If my client's bank accounts are frozen, how can everyday expenses, including paying legal fees, be met? This is a must have title for Financial crime legal professionals, Accountants, Compliance officers, Fraud analysts, Cyber security experts, and Anti-bribery and corruption specialists.

A Guide to Civil Recovery in the Magistrates’ Court

Many existing textbooks in behavioural finance take only the perspective of users of financial information, but ignore the implications of judgments during the preparation of financial information. This book uses a holistic approach in examining behavioural accounting and bridges this gap.The book begins by introducing the current knowledge in the emerging area of behavioural accounting and also covers the entire spectrum from the preparation of financial information, auditing, and ultimately, to the interpretation and application of financial information of external users. The comprehensive overview of human elements in accounting makes this book an invaluable resource.

This book examines behavioural accounting and bridges the gap where existing textbooks in behavioural finance take only the perspective of users of financial information, but ignore the implications of judgments during its preparation.

Behavioural Accounting

Introduces a data-driven framework for measuring governance through a fourteen-component Macro-Governance Index, demonstrating its strong predictive power for national development outcomes and offering practical tools to diagnose governance gaps and guide policy interventions.
Every year, governments borrow trillions, spend billions on development programs, and publish volumes of economic statistics-yet no widely accepted framework exists for answering a deceptively simple question: is governance actually working? Traditional approaches rely on subjective expert assessments or narrowly focused indices that measure inputs rather than outcomes. Macro-Governance Theory proposes that governance can be measured with the same empirical rigor we bring to medicine, engineering, and economics-and that doing so is essential if citizens and policymakers are to hold institutions accountable for results. 

Drawing on 26 years of publicly available data across 170 countries, the book constructs the Macro-Governance Index (MGI)-a fourteen-component composite spanning infrastructure, connectivity, financial inclusion, human capital, security, institutional quality, and economic integration. The MGI correlates with the UN Human Development Index at r = 0.97, and this relationship is not driven by income alone: controlling for GNI, the framework retains substantial independent predictive power, confirming that governance infrastructure-not just wealth-determines whether nations deliver well-being to their citizens. 

The book reveals patterns that conventional measures miss. Novel metrics for credit access and household-level financial reach show that the effective economic gap between the Global North and Sub-Saharan Africa is approximately 70× rather than the 53× that standard income comparisons suggest-a hidden disparity with profound implications for development policy. A governance simulation framework models how investments in one dimension cascade through others, enabling policymakers to identify the highest-leverage interventions for their country's specific development stage. 

Seven detailed case studies-Singapore, Rwanda, Estonia, Botswana, Chile, Costa Rica, and Lebanon-demonstrate how the framework diagnoses governance strengths and weaknesses in practice. An analysis of the ten fastest-rising nations reveals that while successful governance strategies differ radically across political systems, they share common patterns in infrastructure sequencing and institutional development that the MGI captures and quantifies. 

Designed for dual utility, the book serves as an analytical framework for researchers and policymakers and as an accessible assessment tool for citizens through the companion website grademygovernment.com. A full reproducibility dataset covering all 170 countries across seven benchmark years is included, making this not just an argument for governance science but its working prototype.

A Data-Driven Framework for Measuring and Improving Governance Across Nations

Macro-Governance Theory

Understand how circular economy principles reshape business strategy and practice. The Circular Economy by Suzanne Smit and Uthayasankar Sivarajah is a practical and theory-informed textbook for postgraduate and final-year undergraduate students studying Circular Economy, Sustainable Business and related business and management courses. Aligned with contemporary module outcomes, it addresses why circular economy thinking is essential for modern business and how organizations can embed sustainability across core functions. The textbook examines how businesses can plan, implement and manage circular transitions by integrating circular economy principles, metrics and decision-making frameworks into everyday business activity. Structured around four interrelated stages, it explores strategic planning, resource organization, leadership and control mechanisms that enable organizations to move from linear to circular models. Real-world examples from Ikea, the Ellen MacArthur Foundation, The Guararapes Group and Flying Tiger demonstrate how circular strategies are applied in practice across industries and regions. This textbook includes: - A four-part framework covering planning, organizing, leading and controlling circular economy initiatives - Clear explanations of circular economy theories, strategies and performance metrics - Application of circular principles to finance, operations, supply chain management and business storytelling - Real-world examples illustrating how organizations manage circular transitions - Online resources including lecturer slides and a lecturer's manual Whether studying sustainable business or preparing for roles in strategy, operations or sustainability, this textbook equips students with the knowledge and practical insight needed to support and lead circular transformation in organizations.

Strategies and Principles for Responsible Businesses

The Circular Economy

This book provides comprehensive analysis of the UK Procurement Act 2023 for practising lawyers and anyone else with a professional interest in in the application of this important post-Brexit regime. It sets out the text of the Act chapter-by-chapter with accompanying commentary. In doing so the authors cover a broad range of issues, including: Reviewing how the legislation is to be understood in a post-Brexit context, focussing on the key innovations brought forward in the Act Contextualising developments, describing the various relevant international instruments such as the WTO Government Procurement Agreement Setting out the consequences of departure from the EU and detachment from EU procurement law Providing detailed discussion of the body of regulations, guidance, and other soft law that frames the content of the Act and will deliver effects of the legislation Addressing the interface with other related public procurement regimes falling outside the Act, such as the Provider Selection Regime in the NHS. Written and prepared by a team of professional and academic experts who have decades of experience of procurement law between them, this is the essential text for practitioners working on a procurement dispute or advisory situation.

Text, Guide, and Analysis

UK Procurement Legislation

Dieses Buch deckt die Konzepte der Finanzmarkttheorie ab, die für die Kapitalanlage relevant sind. Dabei werden die finanzmarkttheoretischen Konzepte verständlich erklärt, wobei neben der Theorie auch die praktische Umsetzung gezeigt wird. Die Finance-Konzepte werden, wann immer möglich, an konkreten Beispielen des deutschen und des schweizerischen Finanzmarkts angewandt. Darüber hinaus findet sich eine Vielzahl von Aufgaben am Ende der jeweiligen Kapitel, was den anwendungsorientierten Charakter des Buches unterstreicht. Das Buch ist weitestgehend modular aufgebaut, sodass der Leser auch einzelne Modelle, wie etwa das Markowitz-Modell, das Capital Asset Pricing Model (CAPM) oder das Black/Scholes-Modell, gezielt nachschlagen kann.&nbsp;Das Buch richtet sich an Studierende der Wirtschaftswissenschaften, die sich in den mittleren Semestern an Universitäten und Fachhochschulen befinden, aber auch an Praktiker, die in den Bereichen Finanzanalyse und Portfoliomanagement arbeiten odereine solche berufliche Tätigkeit in der Finanzindustrie anstreben.
 
 Der Inhalt• Finanzmarkttheorie• Rendite und Risiko• Optimales Portfolio• Einfaktormodelle, Multifaktormodelle• Aktien: Analyse und Bewertung• Anleihen: Ausstattungsmerkmale, Preis, Rendite, Risikoanalyse• Finanzderivate: Grundlagen• Forwards und Futures, Swaps, Optionen• Portfoliomanagementprozess• Anlagestrategien
 
 Der AutorDr. Enzo Mondello ist seit 2001 Gründer, Inhaber und Leiter von CfBS Center for Business Studies AG mit den Schwerpunkten CFA®, FRM®, CAIA® und CMA. Er verfügt über eine langjährige Lehrerfahrung an Universitäten, Fachhochschulen und in CFA®-Vorbereitungskursen.

Lehrbuch mit vertiefendem Charakter
 
 Geeignet für Bachelor- und Masterstudierende von Fachhochschulen und Universitäten im Bereich der Wirtschaftswissenschaften sowie für Praktiker in der Finanzindustrie
 
 Mit zahlreichen Beispielen aus dem deutschen und schweizerischen Finanzmarkt&nbsp;

Theorie und Anwendungsbeispiele

Finance

Non-GAAP Disclosure

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