Preface

*Banking and Accounting Issues* provides business users, government leaders, academics, students, and practitioners with the most contemporary, relevant, and reliable financial and non-financial information. Topics are selected in such a way so as to cover various needs and demands of the international business community and academic environment.

The constantly changing landscape of banking and accounting challenges experts and practitioners to stay informed of the field's most up-to-date research. This book will empower students, researchers, and academicians with a strong understanding of critical issues within banking and accounting by providing both broad and detailed perspectives on cutting-edge theories and developments in the field. It presents general information on conceptual, methodological, organizational, and managerial issues as well as insights into emerging trends and future opportunities within the discipline.

The growing complications of modern business have put substantial demands on the banking and accounting fields. This book introduces new research issues about financial reporting, financial analysis, energy products, Islamic banking, Islamic accounting, banking regulations, banking profitability, financial assets, financial performance, working capital management, accounting policy, accounting standards, and associated issues. Banking and accounting challenges require new concepts in the preparation and presentation of financial reports for various stakeholders. The banking and accounting issues focus on how effectively the business works, transforming business administration and creating business process improvements, cultural shifts, and new ways of doing things. The editor would like to thank all the authors for their valuable contributions. A warm thanks to the publication staff at IntechOpen and all anonymous reviewers for their support in this book's production.

> **Nizar M. Alsharari, Ph.D.** Associate Professor of Accounting, Department of Accounting, Finance, and Entrepreneurship, College of Business, Jackson State University, Jackson, Mississippi, United States of America

Section 1

Financial Reporting and

Analysis

**1**

Section 1
