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Economics and Finance (R0)

Olga Bogachek

Francesco Grossetti

Value Relevance Of Textual Characteristics

Evidence from Annual Reports of U.S. Listed Firms

&lt;p&gt;Introduction.- Theoretical Framework of Value Relevance.- Disclosure Theories.- Textual Analysis.- Measures in Finance and Accounting.- The Value Relevance of Textual Analysis.- Empirical Analysis of the Annual Reports.- Conclusion.&lt;/p&gt;


Business, Economics, and Law

Die Arbeit untersucht die digitale operationale Resilienz kleiner und mittlerer Kreditinstitute im Lichte der EU-Verordnung DORA. Im Zentrum steht die Frage, wie ein einheitlich kalibrierter europäischer IKT-Regulierungsrahmen mit den begrenzten Ressourcen und Geschäftsmodellen deutscher LSI-Banken vereinbar ist und wo sich Spannungsfelder zwischen regulatorischem Anspruch und praktischer Umsetzbarkeit auftun.
Auf Basis einer systematischen Analyse des bestehenden Aufsichtsrahmens und einer empirischen Erhebung unter deutschen LSI-Instituten werden die wesentlichen Belastungsschwerpunkte in den Bereichen IKT-Risikomanagement, Incident Reporting, Tests der digitalen Resilienz und Steuerung von IKT-Drittparteien herausgearbeitet. Die Studie zeigt, wo DORA kleinere Institute faktisch überfordert und wie der Proportionalitätsgrundsatz konkretisiert werden müsste, um digitale Stabilität, Effizienz und Wettbewerbsfähigkeit im europäischen Bankenmarkt in ein tragfähiges Gleichgewicht zu bringen.

Proportionalität auf dem Prüfstand

DORA und LSI-Banken

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

Foundations of Finance

This book discusses the fundamentals of corporate finance and introduces and explains essential concepts of financial management. It delineates the financial workings of businesses in the global context.

Corporate Finance

Palgrave Studies in Impact Finance

Palgrave Studies in Green Finance

Policies, Regulations, and Greenwashing

Contemporary Issues in Green Finance

Routledge International Handbooks

Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally. This comprehensive handbook surveys the state of the discipline, including emerging and cutting-edge trends. It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field.The book has been extensively revised and updated for the second edition to take account of new developments in auditing, including the growing importance of the assurance of sustainability reports, and related topics such as environment, social and governance (ESG) as well as the increased importance of research in standard setting. It includes new chapters on public sector auditing; auditing from the perspective of social theory; the impact of culture on auditing; audit teams and individuals; data analytics and artificial intelligence; and current proposals for reform to auditing (such as the Brydon report). The book summarizes various audit research topics, giving an overall opinion of the results and prospects for future research in each chapter. Readers can thus focus on topics of most relevance to them.This handbook is essential reading for legislators, regulators, professionals, commentators, students, and researchers involved with auditing and accounting. The collection will also prove an ideal starting place for researchers from other fields looking to break into this vital subject.

Routledge Handbook of Auditing

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.

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&nbsp;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.&nbsp;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

Palgrave Studies in Financial Services Technology

This book explores how FinTech and crypto-asset ecosystems are transforming financial and organizational processes while creating new challenges for internal control, risk management, and reporting. The volume is structured into three parts. The first introduces digital finance and tokenized economies, examining how token design influences governance structures, control systems, and risk exposure. It also develops an Enterprise Risk Management (ERM) framework tailored to blockchain-based organizations. The second part addresses the administrative, accounting, and compliance dimensions of crypto assets, covering regulatory classification, the MiCA framework, the roles of issuers and service providers, custody arrangements, and the crypto-asset life cycle. It further discusses recognition, measurement, valuation, and disclosure issues under IFRS, US GAAP, and emerging accounting approaches. The third part applies the proposed ERM framework to four case studies, illustrating how rapid growth and technological innovation can coexist with weaknesses in governance, controls, and reporting. The analysis highlights the importance of integrating blockchain records with legal, accounting, and organizational evidence to support sustainable value creation. Combining conceptual foundations with real-world applications, the book provides a valuable reference for academics, practitioners, and students interested in FinTech, blockchain, and crypto assets.Giovanni Scirè
 is Assistant Professor in Business Management at the Department of Political Sciences and International Relations (DEMS), University of Palermo. His research focuses on organized crime, sustainability, and digital innovation. Drawing on performance management and System Dynamics approaches, he investigates sustainable business models and the implications of technological change. His recent work examines crypto assets from accounting, risk management, internal control, and regulatory perspectives.
 Enzo Bivona
 is Associate Professor of Business Management at the Department of Political Sciences and International Relations (DEMS), University of Palermo, where he serves as Vice-Dean and Vice-Director of the University Technology Transfer Centre (UT2C). His research focuses on performance management, internal control systems, risk management, and organized crime. Integrating system dynamics with strategic management, he investigates business model innovation and sustainable value creation, with particular attention to SMEs, entrepreneurial development, and organizational resilience.

This book explores how FinTech and crypto-asset ecosystems are transforming financial and organizational processes while creating new challenges for internal control, risk management, and reporting. The volume is structured into three parts. The first introduces digital finance and tokenized economies, examining how token design influences governance structures, control systems, and risk exposure. It also develops an Enterprise Risk Management (ERM) framework tailored to blockchain-based organizations. The second part addresses the administrative, accounting, and compliance dimensions of crypto assets, covering regulatory classification, the MiCA framework, the roles of issuers and service providers, custody arrangements, and the crypto-asset life cycle. It further discusses recognition, measurement, valuation, and disclosure issues under IFRS, US GAAP, and emerging accounting approaches. The third part applies the proposed ERM framework to four case studies, illustrating how rapid growth and technological innovation can coexist with weaknesses in governance, controls, and reporting. The analysis highlights the importance of integrating blockchain records with legal, accounting, and organizational evidence to support sustainable value creation. Combining conceptual foundations with real-world applications, the book provides a valuable reference for academics, practitioners, and students interested in FinTech, blockchain, and crypto assets.

An Internal Control System and Risk Management Perspective in the Digital Economy

FinTech and Crypto Assets

This book introduces, explains and demystifies essential ideas of cost accounting to those who do not have any financial background or training. Lucid and comprehensive, it delineates the cost application of business organisations and corporates and offers an overview of cost control and management in the global context. The volume:<ul> <li>Discusses fundamental concepts and the application of cost accounting and control</li> <li>Contains effective tools for cost ascertainment, analysis, control, monitoring and resource allocation</li> <li>Surveys global corporate practices and recent trends in the domain of cost management and decision-making</li> </ul>A guide to building cost proficiency and acumen, this book will be a useful resource for business managers and management students, as well as those who deal with cost or financial matters in their daily lives. It will be indispensable for executive and management development programmes (EDPs &amp; MDPs). It is thoroughly updated to reflect the current global trends and real-world cases in the domain of costing, supplemented with a range of learning aids, including figures, tables and illustrations.

An Introduction to Cost Accounting

Dieses Buch unterstützt Anlage- und Vermögensberaterinnen und -berater, die ihre Kundinnen und Kunden ganzheitlich durch die Ruhestandsplanung begleiten - und dabei aktuarische Aspekte nicht länger ausklammern wollen. Es bietet einen belastbaren, lebensphasenübergreifenden Ansatz, der unmittelbar umsetzbar ist: klare Formeln, deren Lösungen wertvolle Referenzpunkte liefern, nachvollziehbare Rechenschritte, und insgesamt einen integrierten Ansatz, der sich an realen Entscheidungs-problemen orientiert. Die vorgeschlagenen Lösungen verstehen sich dabei ausdrücklich als Startpunkte, nicht als Dogmen: Wer auf Dauer gute Entscheidungen treffen will, braucht beides - rational fundierte Referenzlösungen und die Flexibilität, davon in begründeten Fällen abzuweichen.

Dieses Buch unterstützt Anlage- und Vermögensberaterinnen und -berater, die ihre Kundinnen und Kunden ganzheitlich durch die Ruhestandsplanung begleiten – und dabei aktuarische Aspekte nicht länger ausklammern wollen. Es bietet einen belastbaren, lebensphasenübergreifenden Ansatz, der unmittelbar umsetzbar ist: klare Formeln, deren Lösungen wertvolle Referenzpunkte liefern, nachvollziehbare Rechenschritte, und insgesamt einen integrierten Ansatz, der sich an realen Entscheidungs-problemen orientiert. Die vorgeschlagenen Lösungen verstehen sich dabei ausdrücklich als Startpunkte, nicht als Dogmen: Wer auf Dauer gute Entscheidungen treffen will, braucht beides – rational fundierte Referenzlösungen und die Flexibilität, davon in begründeten Fällen abzuweichen.

Analyse und Optimierung finanzieller Lebensentscheidungen

Aktuarisch fundierte Ruhestandsplanung

This revised and updated handbook brings together methodological, theoretical, and empirical studies in the economics of language. With contributions from leading researchers, it examines the impact of linguistic diversity on economic outcomes and public policies. The interdependence of language and culture is highlighted through an analysis of the evolution of different languages and the economic consequences of linguistic diversity, as well as the impact of language on consumer behavior and the creation of gendered economic structures. Particularly attention is given to the impact of languages on macroeconomics, including the relationship between language and trade, and language and migrations. The challenge of globalization to minority languages and the growth of multilingual societies is also discussed, alongside the specific dynamics between economics and language at a regional level.&nbsp;It also addresses new developments in LLM (large language models). 
This book offers a detailed and original look at the role language plays within international and local economic systems. It will be of interest to students and researchers interested in the economics of language.
Shlomo Weber is the Founding Dean at the School of Humanities, Natural and Social Sciences, New Uzbekistan University, Uzbekistan, and Professor Emeritus at the Southern Methodist University, USA.
Victor Ginsburgh is Honorary Professor of Economics at the University of Brussels, Belgium.

This revised and updated handbook brings together methodological, theoretical, and empirical studies in the economics of language. With contributions from leading researchers, it examines the impact of linguistic diversity on economic outcomes and public policies. The interdependence of language and culture is highlighted through an analysis of the evolution of different languages and the economic consequences of linguistic diversity, as well as the impact of language on consumer behavior and the creation of gendered economic structures. Particularly attention is given to the impact of languages on macroeconomics, including the relationship between language and trade, and language and migrations. The challenge of globalization to minority languages and the growth of multilingual societies is also discussed, alongside the specific dynamics between economics and language at a regional level. It also addresses new developments in LLM (large language models). This book offers a detailed and original look at the role language plays within international and local economic systems. It will be of interest to students and researchers interested in the economics of language.

The Palgrave Handbook of Economics and Language

This volume demystifies the mechanics of financial shenanigans or earnings management (EM) in the interests of investors and other stakeholders who are affected by corporate fiascos. It brings extensive real-world experience of forensic accounting and analytics capabilities to examine "financial hazards," how they inevitably result in financial and corporate blowups, and what lessons we can draw from them, such as those of Enron, WorldCom, Satyam Computers, Kingfisher Airlines, Lehman Brothers, and of late IL&amp;FS, Silicon Valley Bank (SVB), and many more. The book decodes:<ul> <li>The nuances and intricacies of forensic accounting;</li> <li>Revenue, expense, and assets manipulation;</li> <li>Identification of "red flags" and quantitative analysis;</li> <li>Fraud prevention mechanics.</li> </ul>Richly illustrated with tables, figures, and learning tools, this volume will be indispensable for individuals, business managers, and management students pursuing courses related to forensic accounting, financial shenanigans, and financial ethics. It will also be an important resource for executive and management development programmes (EDPs &amp; MDPs), as well as professionals, corporates, entrepreneurs, government officials, academicians, and researchers looking for a quick refresher on financial manipulations.

Forensic Accounting and Financial Shenanigans Detection

This book presents and investigates the potential and inherent fraud threats to an organization. It helps develop a program to detect and prevent them by way of a fraud risk management system. The author analyses global corporate explosions and experiences through implementation of fraud management techniques for future learnings. The case studies comprise the likes of Enron, WorldCom, Parmalat, Satyam, Lehman Brothers, the IL&amp;FS and the recent Silicon Valley Bank.The volume covers the following:<ul> <li>Fraud Risk Assessment</li> <li>Fraud Detection &amp; Prevention</li> <li>Fraud Risk Governance</li> <li>Fraud Resistance System</li> </ul>Thoroughly updated to reflect contemporary global trends and real-world corporate cases, the book will be indispensable to Individuals, corporate executives, and management students. It will also be a useful tool for executive and management development programs (EDPs and MDPs). Financial professionals and anyone looking for a quick refresher on corporate frauds and governance will find it a worthy resource.

Fraud Risk Management

Value Relevance Of Textual Characteristics

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