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Addressing the big questions about how technological change is transforming economies and societies Rapid technological change—likely to accelerate as a consequence of the COVID-19 pandemic—is reshaping economies and how they grow. But change also causes disruption, creates winners and losers, and produces social stress. This book examines the challenges of digital transformation and suggests how creative policies can make it more productive and inclusive. Shifting Paradigms is the second book on technological change produced by a joint research project of the Brookings Institution and the Korea Development Institute. Contributors are experts from the United States, Europe, and Korea. The first volume, Growth in a Time of Change, was published by Brookings in February 2020. The book's underlying thesis is that the future is arriving faster than expected. Long-accepted paradigms about economic growth are changing as digital technologies transform markets and nearly every aspect of business and work. Change will only intensify with advances in artificial intelligence and other innovations. Investors, business leaders, workers, and public officials face many questions. Is rising market concentration inevitable with the new technologies or can their benefits be more widely shared? How can the promise of FinTech be captured while managing risks? Should workers fear the new automation? Are technology-driven shifts in business and work causing income inequality to rise? How should public policy respond? Shifting Paradigms addresses these questions in an engaging manner for anyone interested in understanding how the economic and social agenda is being transformed by today's winds of change.
This book aims to provide a new framework of economic analysis for understanding and predicting how the economy works in the real world. It does this by re-examining the implicit and explicit foundational assumptions, and inherent contradictions of the standard paradigm.
Financial accounting theory has numerous practical applications and policy implications, for instance, international accounting standard setters are increasingly relying on theoretical accounting concepts in the creation of new standards; and corporate regulators are increasingly turning to various conceptual frameworks of accounting to guide regulation and the interpretation of accounting practices. The global financial crisis has also led to a new found appreciation of the social, economic and political importance of accounting concepts generally and corporate financial reporting in particular. For instance, the fundamentals of capital market theory (i.e. market efficiency) and measurement theory (i.e. fair value) have received widespread public and regulatory attention. This comprehensive, authoritative volume provides a prestige reference work which offers students, academics, regulators and practitioners a valuable resource containing the current scholarship and practice in the established field of financial accounting theory.
Social theory can usefully be conceived in terms of four key paradigms: functionalist, interpretive, radical humanist and radical structuralist. The four paradigms are founded upon different assumptions about the nature of society and each generates distinctive theories, concepts and analytical tools. Finance theory is based on the functionalist paradigm and for the most part finance theorists are unaware of the philosophical tradition to which they belong. By relating finance to the four paradigms, Ardalan's work offers a concise understanding of the multifaceted nature of finance. He recommends theorists adopt a diversity of paradigms and discusses its benefits by application to the following phenomena: the development of academic finance, the mathematical language of academic finance, the mathematics of academic finance, money, corporate governance, markets, technology and education.
Combining theory, empirical data, and policy this book provides a fresh analysis of sustainable finance. It explains the sustainability challenges for corporate investment and shows how finance can steer funding to certain companies and projects without sacrificing return, speeding up the transistion to a sustainable economy.
Sustainable finance has been one of the emerging areas of finance in the last decade. With its emphasis on any form of financial services that take environmental, social and governance (ESG) considerations into account in decision-making processes, it can help to improve social well-being, preserve the ecosystems and promote sustainable economic development. Furthermore, it can contribute to economic and financial resilience, along with enabling sustainable recovery against crises arising from physical or financial shocks. The Handbook of Research on Global Aspects of Sustainable Finance in Times of Crises discusses theory and concepts, focuses on practices and strategies, addresses the recent challenges and trends, and presents future prospects regarding sustainable finance. It provides a global look at sustainable finance in a variety of contexts, along with highlighting contemporary issues in light of crises such as the climate emergency and the COVID-19 pandemic. Covering a wide range of topics such as climate finance, green finance, social finance, ESG investing and responsible banking, the book is ideal for corporate managers, portfolio managers, investors, financial analysts, researchers, academicians, students and policymakers.
This book presents the main ideas on shifting the economy, finance, and banking sectors among ASEAN countries into a new paradigm. Since the economy and finance, as well as the banking sector in the ASEAN region, have been growing years by years, there is the need for the policymakers and relevant agencies to study the ideas on shifting the ASEAN economy, finance, and banking towards globalization through a new paradigm. Furthermore, the recent COVID-19 pandemic has affected not just human lives but also the economic and financial sectors. Because of COVID-19, most countries around the world have imposed lockdown and moving control order (MCO) as well as conditionally moving control order (CMCO). In this book, we tackle the main ideas on shifting the economy, finance, and banking sectors among ASEAN countries into a new paradigm. The researchers used econometric, mathematics, statistics, and quantitative sciences to study many economic, finance, and banking issues such as cryptocurrency, consumer preferences, and good governance. This book presents various new and novel results, methods, and algorithms. The findings of this book shall benefit the ASEAN policymakers, investors, and other relevant agencies. This book is also suitable for postgraduate students, researchers, and other scientists who work in econometric, finance, banking, and numerical simulation.
Now in a third edition, Valuation for Financial Reporting provides practical implementation guidance for practitioners, auditors, and their clients in the private and public sectors. This one-stop resource clearly explains SFAS 141R, Business Combinations; SFAS 160, Noncontrolling Interests in Consolidated Financial Statements; and SFAS 157, Fair Value Measurements. The new edition furthers the elements of fair value in financial reporting in accordance with recent standards, providing primary emphasis on fair value measurements and reporting, and the valuation and impairment analysis of intangible assets and goodwill. Written by leading experts in the valuation field, the Third Edition features: Invaluable tools including flowcharts for SFAS 157 and SFAS 141R, a checklist for implementing the fair value measurement standard, and a preparer’s worksheet Discussion of the valuation aspects of the new financial reporting requirements, including how to identify and measure contingent considerations Interpretations of the accounting requirements with application of the requirements to specific facts and circumstances Specific guidance for determining fair value in a business combination Guidance for determining fair value measurement, including fair value definition, transaction costs, transportation costs, market participants, and highest and best use Now featuring an accompanying Website, Valuation for Financial Reporting, Third Edition is practical and easy to follow, with detailed examples of an impairment analysis as well as a business combination in which tangible and intangible assets are identified and valued. It is the authoritative reference every valuation professional must have.
'Techno-Economic Paradigms' presents a series of essays discussing one of the most interesting and talked-about socio-economic theories of our times: techno-economic paradigm shifts.