"Accounting and Finance: New Perspectives on Banking, Financial Statements and Reporting" ed. by Reza Gharoie Ahangar, Ozturk

This volume is dedicated to national accounting standards and financial statement disclosure; foreign direct investment and the roles of accounting valuations and earnings management during the global financial crisis; and bankruptcy risk, banking efficiency, and debt restructuring in the United Nations General Assembly Resolution.

Accounting and finance are common terms for users of financial information. Nowadays the reporting of financial as well as non-financial information of an entity, and efficiency in the banking system, are considered to be important issues by creditors, investors, and managers of financial markets.


Contents
1.Introductory Chapter: Some Current Issues on Accounting and Finance
2.National Accounting Standards in Turkey
3.CSR Training and Financial Statement “Disclosure”: The Case of Italy
4.Nonlinear Effect of Financial Development and Foreign Direct Investment in Integration Economies Among ASEAN-5 Countries Following IFRS Adoption
5.The Roles of Accounting Valuations and Earnings Management in the Survivorship of Technology Firms during the Global Financial Crisis
6.Banks Financial State Analysis and Bankruptcy Risk Forecasting with Application of Fuzzy Neural Networks
7.The Colombian Banking Sector: Analysis from Relative Efficiency
8.Sustainability in Indebtedness: A Proposal for a Treaty-Based Framework in Sovereign Debt Restructuring