Editorial

The 16th Annual Conference on Finance and Accounting (ACFA Prague 2015) is organized by the Faculty of Finance and Accounting, University of Economics, Prague (http://ffu.vse.cz/english/). The Faculty highly promotes international research cooperation and the Annual Conference offers an opportunity for researchers to present their work both in early and final stage of research. The second aim of the Conference is to create a broad platform enabling young researchers, especially Ph.D. students, from all over the world to share their thoughts and visions, to discuss contemporary development in finance and accounting, and thus to obtain references for their research and doctoral theses. In 2015 edition, we received 129 submissions of full papers from authors affiliated with universities in 25 countries. Based on the peer-review of the Scientific Committee, 91 papers (acceptance rate 70.5%) qualified for the presentations at scientific sessions. 69 papers are included in this special issue of Procedia Economics and Finance Proceedings, which are the official proceedings of the ACFA Prague 2015.