Regulation of Finance and Accounting : 21st and 22nd Virtual Annual Conference on Finance and Accounting (ACFA2020-21), Prague, Czech Republic

1. Financial Regulations, Supervision Structure and Banking Performance in CESEE -- 2. The income velocity of money - determinants (case of the Czech Republic) -- 3. The Impact of Central Bank Policy Rate on Financial Development: The case of Europe -- 4. Causes of limitations of GDP per capita as an indicator of economic development -- 5. A Synergistic Forecasting Model for Techno-Fundamental Analysis of Gold Market Returns -- 6. Inter–market Sentiment Analysis Using Markov Switching Bayesian VAR Analysis -- 7. Heston-Hull-White model -- 8. The implementation of borrower- based measures: the case of the Czech Republic -- 9. Prepayment Risk in Banking: Empirical Evidence from the Czech Republic -- 10. Determinants of Capital Structure: The Case of Chinese Technology Firms.-11. The analysis of share repurchases in European countries.-12. Split payment mechanism in the European Union - comparative analysis.-13. Investment in the Business Operations of Polish Listed Companies.-14. The Impact of Renewable Energy and Technology Innovation on Chinese Carbon Dioxide Emissions.-15. Green Bond Pricing and Its Determinant: Evidence from Chinese Secondary Market.-16. The Use of Sustainable Archetypes in Financial Entities: A Comparison of Developed and Emerging Economies -- 17. The role of IAS 38 in the Evaluation of the Effects of Business Model Innovation -- 18. How Czech companies comply with IAS 36 disclosure requirements.-19. Does IFRS 9 Increase Volatility of Loan Loss Provisions?-20. IFRS 9 – Implications on Procyclicality.-21. Financial highlights on corporate websites: empirical evidence from Poland.-22. International Financial Reporting Standards and Earnings Quality: The Case of Listed Firms in Saudi Arabia -- 23. Deferred Tax Reporting in Czech Limited Partnerships -- 24. The Effect of the Deferred Tax on Business Combinations in the Czech Republic.-25. The specificity of the accounting and tax system and the importance of a limited partnership on the example of the economy of the Republic of Poland -- 26. The origin of true and fair view in the Czech accounting -- 27. Role of independent professional body in accounting regulation in the Czech Republic -- 28. Audit Committee Composition and Corporate Risk Disclosure in Emerging Country -- 29. The supervisory authorities' view on audit quality in the Czech Republic -- 30. Shadow economy in the regions of Russia: Spatial aspects -- 31. State-owned enterprises in the era of Peter the Great -- 32. Examining the Impact of Socioeconomic Factors on Crime Rates: A Panel Study -- 33. Tax avoidance and companies’ opacity: a theoretical approach -- 34. Testing the validity of Wagner's law in the Czech Republic.