Books in the Contributions to Finance and Accounting series

This book expands on the literature on the characteristics of management boards by especially focusing on family-listed and family-controlled companies, as they are ideal for studying board heterogeneity.

This competitive environment jeopardizes the sustainability of the smaller companies, which often are driven out of business by the more powerful global players. This book discusses financial strategies for small and middle size companies to increase their competitiveness in the global markets.

The book describes the historical evolution and development of accounting theories and principles. Value and valuation have been reviewed extensively. The author provides a detailed comparison between historic and fair value accounting. A comprehensive review of the literature and researchers' opinions about measurement, fair value, and historical cost value will enable the readers to understand the concepts in detail. Additionally, the book includes case studies evaluating the accounting practices in Turkey and Romania to illustrate how these concepts are implemented in practice. The reader will obtain a good understanding of the local nationalized accounting systems, and up to what extent countries have adapted to IFRS. The books discusses the usage of IT tools in accounting and analyses the impact of information technology such as big data, artificial intelligence, and data analytics in the field of accounting.

This book provides a comprehensive overview of the development and status of fintech in China. Occupying core position in fintech development, big data takes on stronger superiority and application value. Meanwhile, blockchain and other technological innovations, which are used to serve data, greatly promote the growth of fintech industry. Furthermore, not only the benefits are illustrated by the authors, but also the financial risks and noise caused by fintech and big data are discussed. By using both academic knowledge and newest real cases in China, this timely book will appeal to practitioners, academics, and policy makers.