Overview

This proceedings volume explores current issues in finance, accounting, economics, and sustainable development. Featuring select contributions presented at the 26th Annual Conference on Finance and Accounting (ACFA 25) held in Prague, Czech Republic, this book explores topics such as financial market dynamics, risk management, exchange rate modeling, corporate disclosure practices, auditing reforms, and the evolving role of sustainability in business strategies. The enclosed studies employ diverse methodological approaches including econometric modeling, systematic literature reviews, bibliometric analysis, and regional cases studies, providing both theoretical insights and practical applications. Integrating perspectives from developed and emerging economies, the volume highlights how global crises, regulatory frameworks, and cultural contexts shape financial performance, market behavior, and organizational resilience. This book is a valuable resource for academics, scholars, researchers, policymakers, and practitioners seeking to understand and navigate contemporary challenges in economic and financial systems.

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9783032201423

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Author Information

David Procházka is Associate Professor and Head of  Department of Financial Accounting and Auditing, Prague University of Economics and Business, Czech Republic. His research focuses on international financial reporting standards (IFRS), financial performance, and accounting regulation. Nadia Albu is Professor of Accounting at Bucharest University of Economics Studies, Romania. Her main research interests are the segment information practices under international financial reporting standards (IFRS), and the changes of management accounting systems in emerging markets. Joanna Krasodomska is an Associate Professor in the Department of Financial Accounting at Krakow University of Economics, Poland. Her publications address both corporate financial and non-financial reporting, and her primary research interests center on non-financial disclosures, integrated reporting, stakeholder engagement, and extended external reporting assurance.

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