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Journal articles on the topic 'Financial investments'
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Lysiak, Yelyzaveta, and Vasyl Bеlozertsev. "FINANCIAL INVESTMENT ACCOUNTING ORGANIZATION." Innovation and Sustainability, no. 2 (July 1, 2022): 78–83. http://dx.doi.org/10.31649/ins.2022.2.78.83.
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This article discusses the features of the organization of accounting of financial investments of enterprises in our country. Existing valuation methods and main problems regarding the organization of accounting of financial investments are analyzed. According to the results of the study, the ways of their solution are suggested.
Investment activity is one of the most important parts of the enterprise, individual industries and the economy as a whole, so most companies have investments - temporarily unoccupied funds. These funds can be invested in various sectors of the economy in order to obtain economic effect, namely profit.
Currently in Ukraine there is a weak system of support for investment activities of enterprises. This is causing a huge decline in investment activity in our country, which is very bad. After all, the ability to conduct proper and effective investment activities helps to improve and expand their own activities, improve various social problems in the enterprise, as well as determines the level of human and financial capital. Without a solid foundation in investment activities, our state will not be able to take its rightful place in the world economy.
The purpose of this article is to study options for improving the accounting of financial investments in enterprises by mastering the theoretical basis and practices, identifying the main problems of their accounting and evaluation under market conditions and justify proposals for their solution.
The article examines the order of reflection in the accounting of financial investment transactions in order to achieve the reliability of the data presented at all stages of accounting by forming an information model of financial investment accounting.
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Beniušytė, Erika, and Aurelija Zonienė. "Financial model of investments to fixed assets." Buhalterinės apskaitos teorija ir praktika, no. 16 (July 5, 2019): 105–13. http://dx.doi.org/10.15388/batp.2014.no16.10.
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The analysis of the investments to fixed assets revealed that there is no common system in evaluation of investments to fixed assets. The financial model of investments to fixed assets is recommended. The model consists of these stages: 1) the need determination of investments in fixed assets; 2) financing sources selection of the investments in fixed assets; 3) the calculation of financial benefits of the investments in fixed assets; 4) risk identification of the investment in fixed assets; 5) decision making.
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Kinyua, Muthinga Linus, Mr James Muturi, and Dr Eddie Simiyu. "Investment Strategy and Financial Performance of Defined Contribution Pension Funds in Kenya." Journal of Finance and Accounting 6, no. 1 (April 4, 2022): 71–89. http://dx.doi.org/10.53819/81018102t5050.
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Pension funds are meant to enable pensioners to live quality life upon retirement by paying them retirement benefits. Financial performance of defined contribution pension funds in Kenya has continued to portray unimpressive trend despite positive targets set by the pension funds. Hence, the study examined the effect of investment strategy on financial performance of defined contribution pension funds in Kenya. Systems theory view of pension funds, agency theory, portfolio theory and fisher’s theory of investment guided this study. Secondary data was used in the study. Correlational research design and positivism research philosophy were adopted by this study. The target population comprised of 1172 registered defined contribution pension funds in Kenya as of December 2018. A sample size of 289 defined contribution pension funds were involved in the study and were selected by applying stratified random sampling method. The study established that a positive association exists between investment strategy and financial performance of defined contribution pension funds in Kenya. It concluded that investment strategy explained up to 57.76% of the variations in the return on investment. The regression analysis conducted found a significantly positive association between long term investments and return on investment. Medium term investments was also found to be positively and significantly connected to return on investment. There was also a significantly positive relationship between short term investments and return on investment. Alternative investments was found to be positively and significantly connected to return on investment. The coefficient of determination increased from 57.76% to 65.47% when density of contributions interacted with long term investments, medium term investments, short term investments and alternative investments. The study recommended long term investments as the most ideal investment option for defined contribution pension funds because of its ability to generate the highest return on investment. Medium term investments was recommended as the second best investment option to be embraced by defined contribution pension funds because of its ability to yield good returns as well, second to long term investments. The next investment priority should be given to the alternative investments since it had the third highest regression of coefficients. The least investment option to be undertaken by defined contribution pension funds should be short term investments. Keywords: Long term investments, medium term investments, short term investments, alternative investments, density of contribution, performance, defined contribution pension funds, Kenya.
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SHPINEV, YURY. "CLASSIFICATION OF INVESTMENTS: REAL AND FINANCIALIURII." Economic Problems and Legal Practice 17, no. 6 (December 28, 2021): 69–74. http://dx.doi.org/10.33693/2541-8025-2021-17-6-69-74.
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In the scientific environment, there are many options for classifying investments, but almost all authors divide investments into real and financial ones. At the same time, there is no single approach to classification by the object of investment in the scientific community, as, however, there is no consensus on the composition of signs that distinguish real and financial investments from the entire spectrum of possible investments. At the same time, the problem of determining the main features of real and financial investments is quite relevant today, since there is no regulatory definition, and the presence of such a definition may be in demand in the near future, which is primarily due to the demand for investments in the real sector of the country's economy, and as a consequence, the establishment of legislative benefits and preferences for enterprises that make real investments in state-defined industries, which is quite problematic to implement in the absence of a regulatory definition. By analyzing the existing points of view on the nature of real and financial investments and their place in the classification, two main directions of opinions on the essence of direct investment can be distinguished. According to some authors, all investments in the object of investment can be divided into real and financial. Another group of scientists suggests a broader classification, adding intangible and intellectual investments, investments in human capital, etc. to real and financial investments. According to the author of the article, investments in intangible assets and tangible assets are components of real investments, and intellectual investments and investments in human capital, in turn, are included in intangible investments. The article also proves that portfolio investments cannot be identified with financial investments, and real investments cannot be identified with direct investments.
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Opałka, Benedykt, and Krzysztof Jarosiński. "Financial Determinants of Public Investment Strategic Management." European Journal of Marketing and Economics 2, no. 2 (May 31, 2019): 17. http://dx.doi.org/10.26417/ejme-2019.v2i2-67.
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Strategic management of investment projects in the public sector seems to be one of the more complex phenomena observed in the sphere of implementation of public investment tasks. The complexity of investment processes is influenced by a number of factors with varying impact. First of all, attention should be paid to the high capital intensity of public investment and the associated significant extension of the investment cycle. As a result of the impact of these factors, public investments in most cases require large capital expenditures, and their implementation takes much longer than, for example, in industry. Secondly, public entities responsible for the implementation of investments are in a quite specific situation, which means the continuous development of various components of technical and social infrastructure. Therefore, it is necessary to indicate the strategic dimension of these investments and, consequently, the necessity to use appropriate methods of financing and managing these investments. In principle, the main source of financing public investment is, and probably will remain, the state budget, and in relation to local self-government - the budgets of these units, and therefore public resources. The purpose of the paper is therefore to present the complexity of the issue of financing public investments in relation to the identified conditions for the development of socio-economic infrastructure, financed from public funds. The study has undertaken theoretical research on public investment and research on the possibility of implementing effective management methods in strategic perspective.
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Tripathi, Swastika, Manjula Jain, and Viksit Tripathi. "Greenfield Investments: An Economic and Financial Key Driver for India’s Growth." Management and Economics Research Journal 5 (2019): 1. http://dx.doi.org/10.18639/merj.2019.739951.
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Since ages, India has held the flagship of being prosperous, economically viable, financially sound, rich in resources, and diverse in traditional and cultural aspects, yet has never failed to cater to the needs of crores of citizens. The economic factors and flow of financial wherewithal have pushed Indian economy to the brighter side of development. However, the growth aspects led to a significant decrease in the climatic and weather conditions and therefore an urgent need to mend up the environmental issues. Greenfield investments were sought as remedial measure to sustain the issues of environment as well as economic and financial feasibility in the form of investments. Investment is a gizmo for creating wealth by employing funds with an intention of achieving additional income or growth in the value and gets rewarded by return. Foreign direct investment (FDI) is such an investment wherein foreign investors make their funds employable in the foreign-based company either through greenfield investments, brownfield investments, or through portfolio investment. In Indian context, overseas investments can be made either through automatic route or through Reserve Bank of India and Government of India. The highlight of this paper is the significance of greenfield investments in the developmental aspects of Indian economy.
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Tripak, Maryan, and Oleksandr Lavruk. "FINANCIAL INVESTMENTS IN THE ACCOUNTING SYSTEM." Economic Analysis, no. 30(3) (2020): 197–204. http://dx.doi.org/10.35774/econa2020.03.197.
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Actual aspects of solving the scientific problem of improving the assessment and accounting of financial investments according to national and international standards are considered. The concept of defining financial investments is clarified, and the need to divide them by the term of maintenance (current, long-term), from the point of view of ownership (corporate, debt), and for tax purposes is justified. The versatility and lack of an accurate definition of the concept of financial investments are associated with a fairly wide range of their application in economic activities. The purpose of the research is to theoretically substantiate a set of issues of accounting for financial investments according to national and international standards and develop proposals for improving accounting for financial investments. It is indicated that theoretical, methodological and organizational support for accounting for financial investments should be attributed to urgent tasks in the accounting and reporting system. It is emphasized that financial investments characterize the operations performed that provide the opportunity to obtain rights, Securities and a number of other financial instruments in order to obtain profit and other benefits. It is noted that the allocation of financial investments is an important process, since from the moment they are recognized as an asset, they become an object of accounting. It was found out that investment objects differ in the direction and participation of the state, the nature and content of the investment cycle, the scale and direction of the project, and the efficiency of using the invested funds. Conceptual approaches to determining methods for evaluating financial investments in accounting are substantiated. Proposals and practical recommendations have been developed that can be further used in the practical activities of business entities.
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Hoque, Monzurul, and Hamid Mohammadi. "Financial Arbitrage and Information Technology." Journal of Finance Issues 10, no. 2 (December 31, 2012): 115–31. http://dx.doi.org/10.58886/jfi.v10i2.2303.
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This abstract was created post-production by the JFI Editorial Board. In his 2003 controversial article entitled "IT does not matter", Nickolas G. Carr argued that Information Technology (IT) has lost its magical power to provide competitive advantages and that corporations would be better off focusing on the risk of IT rather than looking at IT as a strategic asset that can provide opportunities. On the other hand, IT guru, Robert M. Metcalfe, views IT investment as a source of competitive advantage. He further argues that it determines the path of sustainable excellence for a corporation. We posit that truth may lie in the middle. That is, it is neither ‘IT does not matter at all’ nor it is ‘IT matters all the time’. Our empirical findings indicate such a result when we linked financial arbitrage and information technology. Our data show that IT investment matters sometime and not always. The implications of our findings suggest that there is an optimal IT investment level. At the beginning stage, the strategic benefits from IT investments far exceeds the risk of IT investments. At some point the role reverses and the risk and mis-utilization of IT investments outweigh the independent and interactive strategic benefits of IT. The challenge is to find the optimal level of IT investments. That will be our next endeavor.
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KHAN, Muhammad Kaleem, Ying HE, Ahmad KALEEM, Umair AKRAM, and Zahid HUSSAIN. "REMEDIAL ROLE OF FINANCIAL DEVELOPMENT IN CORPORATE INVESTMENT AMID FINANCING CONSTRAINTS AND AGENCY COSTS." Journal of Business Economics and Management 19, no. 1 (May 4, 2018): 176–91. http://dx.doi.org/10.3846/16111699.2017.1422797.
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The study investigates the role of financial development in boosting the investment efficiency of firms’ investments in China. Using a large sample of firm-level financial data and country level economic data over the period 2004–2015, present study creates a link between financial and real economy. Firms are priori classified into under- or over-invested and effect of financial development is analyzed individually on each classification by using panel data estimations. The research concludes that firms suffering from under- (over-) investment problem due to financing constraints (agency problem), are more likely to increase (decrease) their investment` in the response of underlying financial development in the economy. This study has demonstrated a novel approach by concurrently incorporating the monitoring and financing issues that disturb the optimal level of investments. Moreover, the findings give strong implications by suggesting and empirically proving the remedy that has the potential to balance the investment distortions by rectifying monitoring and financing deficiencies.
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Baariu, Mungiria James, and Njuguna Peter. "Relationship Between Selected Macroeconomic Variables and the Financial Performance of Investment Banks in Kenya." International Journal of Economics and Finance 13, no. 11 (October 28, 2021): 102. http://dx.doi.org/10.5539/ijef.v13n11p102.
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Currently, investment banks in Kenya are facing a lot of challenges due to persistence losses. However, the available studies are inadequate to aid investment banks in overcoming these challenges in Kenya due to mixed findings, resulting in rising uncertainty on equity investments’ performance, leading to massive losses among investment banks. This study, therefore, sought to model the relationship between inflation, GDP, interest rates, exchange rates, and financial performance of investment banks. Arbitrage pricing theory, Modern portfolio theory as well as classical economic theory (flow-oriented model) was used. A causal research design was adopted. The study found that inflation has negative significant influence on financial performance of equity investments among investment banks in Kenya. Also, GDP has positive and significant influence on financial performance of equity investments among investment banks in Kenya. Interest rate was also found to have negative and significant influence on financial performance of equity investments among investment banks in Kenya. In addition, exchange rate has negative significant influence on financial performance of equity investments among investment banks in Kenya. The study therefore recommends any investor including financial investors to methodically analyze inflation trends and understand how it affects the company’s financial performance. Investors must also be in a position to predict the future concerning inflation changes.
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Baariu, Mungiria James, and Njuguna Peter. "Relationship Between Selected Macroeconomic Variables and the Financial Performance of Investment Banks in Kenya." International Journal of Economics and Finance 13, no. 11 (October 28, 2021): 98. http://dx.doi.org/10.5539/ijef.v13n11p98.
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Currently, investment banks in Kenya are facing a lot of challenges due to persistence losses. However, the available studies are inadequate to aid investment banks in overcoming these challenges in Kenya due to mixed findings, resulting in rising uncertainty on equity investments’ performance, leading to massive losses among investment banks. This study, therefore, sought to model the relationship between inflation, GDP, interest rates, exchange rates, and financial performance of investment banks. Arbitrage pricing theory, Modern portfolio theory as well as classical economic theory (flow-oriented model) was used. A causal research design was adopted. The study found that inflation has negative significant influence on financial performance of equity investments among investment banks in Kenya. Also, GDP has positive and significant influence on financial performance of equity investments among investment banks in Kenya. Interest rate was also found to have negative and significant influence on financial performance of equity investments among investment banks in Kenya. In addition, exchange rate has negative significant influence on financial performance of equity investments among investment banks in Kenya. The study therefore recommends any investor including financial investors to methodically analyze inflation trends and understand how it affects the company’s financial performance. Investors must also be in a position to predict the future concerning inflation changes.
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Khalaf, Ayad Jumaah, and Omar Mohammed Arkad. "Accounting for Financial Investments in View of International and Local Financial Reporting Standards." Journal of AlMaarif University College 31, no. 2 (December 31, 2020): 437–62. http://dx.doi.org/10.51345/.v31i2.227.g181.
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The transformations in the business environment and the opening of markets have led to increased interest in financial investments to revive the national economy and with the emergence of international business and multinational companies، accounting work has become more extensive and complex، which requires improving local accounting standards and in line with international requirements، where the research problem is that Iraq is one of the countries It seeks to use accounting that is largely consistent with the international financial reporting standards through its keenness to apply the unified accounting system and accounting rules and that studying financial investments in the light of both international financial reporting standards and Iraqi accounting regulations and knowing and identifying similarities and differences between them can improve the process of increasing Harmony and increased compatibility Where the importance of research lies in improving the unified accounting system and the Iraqi accounting rules through which financial investments are accounted for and shown in financial statements and communicated to users of financial reports in a way that reflects on the enhancement of investment decisions، and with this the aim of the research is to identify financial investments in the light of each of the reporting criteria International and local financial and accounting treatments in addition to conducting a comparative analytical study to find out the similarities and differences between them and proposing the necessary basis and procedures to help increase harmony and consensus، as the two researchers used the theoretical side and the comparative analytical method based on the sources and references as well as the international and local financial reporting standards related to the research topic Also، tables and illustrations were used، many results were reached، the most important of which is a wide gap between international and domestic financial reporting standards in relation to accounting for financial investments. Financial statements، and among the recommendations of the researchers is the necessity to issue a separate accounting rule for financial investments and another rule for investments in real estate، as well as an accounting base for investment in associates and joint ventures in order to classify financial investments according to what came in the international financial reporting standards.
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Dr. G. Balamurugan and V Sivanesan. "Financial Investment Pattern and Preference of College Professors at Trichy City." International Journal of Engineering and Management Research 12, no. 3 (June 30, 2022): 187–94. http://dx.doi.org/10.31033/ijemr.12.3.28.
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Financial Investments are the commitments that are made by individuals with any financial and non-financial instruments for gaining a better and profitable return in future for a particular objective. The financial and non-financial investment instruments act as a medium or a driving tool for investment decisions of individuals. From the available investment avenues one must select the appropriate one that he feels safer or good to invest. The person who is going to make investments should be aware of all knowledge about investments and should be aware of how it is going to fulfil his objective. The person who is investing should be known of all the investment avenues available for making investments. Such avenues are employee provident fund, public provident fund, mutual funds, insurance, bank deposits, real estate, gold, stock market. This study is about to analyse the investment pattern of college professors and their attitude towards investment avenues. It also aims to identify the reason behind making investment and to find their objective for making investment. It helps to find the behaviour of individuals while making investments. Further this study helps to find the relationship of various demographic factors of the respondents and factors associated while making investment decisions. Such factors include time period of their investment, investment avenues, risk factors, returns etc.
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Nzilani Muema, Jacinta, Job Omagwa, and Lucy Wamugo. "Equity Investments, Bond Investments and Financial Performance of Collective Investment Schemes in Kenya." International Journal of Finance & Banking Studies (2147-4486) 10, no. 3 (September 23, 2021): 104–14. http://dx.doi.org/10.20525/ijfbs.v10i3.1352.
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The collective investment schemes in Kenya have witnessed increased volatility in their earnings, resulting in irregular growth in the industry. This necessitates the need to understand the factors contributing to poor financial returns from collective investment schemes. Hence this study sought to investigate the effect of equity investments and bond investments on Kenyan CIS’s performance. The specific objectives were: To assess the effect of equity investments, bond investments on financial performance of collective investment schemes in Kenya. The study was anchored on: modern portfolio theory and the efficient market hypothesis. The positivism philosophy was applied, with the firms adopting an explanatory research design. The target population was 17 Collective Investment Schemes registered by the Capital Markets Authority and were operational in the period 2010 to 2018. Secondary data was sought from the Capital Markets Authority Annual reports and from the respective websites of the CIS’. Data was analyzed using descriptive statistics, correlational analysis and panel regression analysis. Hypotheses were tested at a significance level of 0.05. Findings indicate that equity investment, bond investments have an insignificant effect on CIS’ return on assets. Further, equity investments had a positive and significant effect on liquidity whereas bond investments had an insignificant effect on liquidity. The study recommends that CISs actively revise their equity investments and bond investments to stimulate financial returns.
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Huang, Tian, Deyi Shi, and Shihao Xue. "The role and helpfulness of pensions in personal financial investment after retirement." BCP Business & Management 23 (August 4, 2022): 255–63. http://dx.doi.org/10.54691/bcpbm.v23i.1359.
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More than 90% of wage earners in the United States can receive pension options benefits after retirement. It is especially important to manage funds reasonably and choose the right investment after retirement. We use the capital asset pricing model (CAPM) and the Fama-French three-factor model to establish pension and non-pension investment portfolios and measure the return and risk changes of pension portfolio investments under different portfolio investments. The experimental results show that pensions are of great help to the return and Sharpe ratio of portfolio investments. With the intervention of different factors, pensions provide good and stable income support for portfolio investments. Especially under the expectations of different markets, pensions performed extremely well in portfolio investments. With the establishment of reasonable portfolio investment, we suggest that adding pensions to the portfolio investment will bring more stable investment performance.
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Ganievich, Yakubov Valijan. "Investments And The Task Of Their Statistical Study." American Journal of Applied sciences 03, no. 07 (July 30, 2021): 9–11. http://dx.doi.org/10.37547/tajas/volume03issue07-02.
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The organization of any activity requires an initial investment of funds for the purchase of buildings, raw materials, labour, and so on. This is done through investment. This article discusses investments, the task of their statistical study, investment activity, investment structure, capital investments, financial and non-financial assets and their efficiency.
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Chariri, Anis, Wibowati Sektiyani, Nurlina Nurlina, and Richa Wahyu Wulandari. "INDIVIDUAL CHARACTERISTICS, FINANCIAL LITERACY AND ABILITY IN DETECTING INVESTMENT SCAMS." JURNAL AKUNTANSI DAN AUDITING 15, no. 1 (September 29, 2018): 91. http://dx.doi.org/10.14710/jaa.15.1.91-114.
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This study aims to explore important indicators applicable for the early detection of investment scams and to investigate the effect of age, education and financial literacy on the ability to detectinvestment scams. Data were collected using a questionnaire survey with respondents inSemarang, Indonesia. A total of 311 respondents completed the questionnaires, for a 62.2%response rate, but only 304 questionnaires were usable. Confirmatory factor analysis was used toverify the indicators of investment scams, and a regression model was then employed to analyzethe data. The findings show five main indicators applicable for early detection of investmentscams: a) investments with unreasonably-high returns, b) investment involving salespeople thattend to force potential investors to make an immediate decision about the investment, c)investments without reasonable underlying cores of business, in accordance with principles offairness and prudence in financial investment sectors, d) investments with no clear explanationon how the investment funds are managed, and e) investments without any information on thestructure of management, ownership, and business, and the address of the companies. Finally,the finding shows that the level of individual financial literacy positively affects the ability todetect investment scams. However, age and education do not affect the ability to detectinvestment scams.
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Cherkasova, Victoria, and Evgeny Kuzmin. "Financial Flexibility as an Investment Efficiency Factor in Asian Companies." Gadjah Mada International Journal of Business 20, no. 2 (August 30, 2018): 137. http://dx.doi.org/10.22146/gamaijb.26239.
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This study explores the impact of a company’s financial flexibility on the effectiveness of its investments.The number of companies that have financial flexibility was calculated with the application of thespare debt capacity method. The research identifies the impact of financial flexibility on investment activity and on the level of suboptimal investments. The data from 1,736 companies in theAsian region, during the 2005-2015time period, are presented. The Asian region has unique institutional, economic and commercial environments that present a great basis for this paper. The results of the research reveal that financially flexible companies spend more on their investment expenditure and conduct more effective investment policiesby reducing the level of over- and underinvestment. Financial flexibility helps companies to make effective investments during a crisis period, but the difference in the flexibility between developed and developing countries and between large and small companies was not observed.
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Rudnicki, Maciej. "Metody oceny ekonomicznej i finansowej publicznych inwestycji w dziedzinie ochrony środowiska." Studia Ecologiae et Bioethicae 3, no. 1 (December 31, 2005): 329–38. http://dx.doi.org/10.21697/seb.2005.3.1.20.
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Nowadays, the realization of public, infrastructural investments in the area of environmental protection, is inseparably connected with financing them from various sources, public and private. The majority of funds which finance the investments like this, have very strict criterions of economical and financial evaluation of investment project. Although the public proecologic infrastructural investments concern the area of public services, they are treated like typical economical undertakings by financial institutions. Often , it turns out that well prepared and well organized undertaking does not meet the economical or financial demands of the fund which finances the investment. It is worth, then , to pay attention to some issues about criterions of economical and financial evaluation which are used in respect of public, infrastuctural, proecological investments. The author focused on criterions which are universal so that they recognized and used by many financial institutions and European Committee, European Investment Bank and National Fund of Environmental Protection and Water Economy.
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Camelia, Burja. "Efficiency Of Financial Investments." Annales Universitatis Apulensis Series Oeconomica 3, no. 8 (July 31, 2006): 84–89. http://dx.doi.org/10.29302/oeconomica.2006.8.3.15.
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BUYAWI, Ali Fadl. "Financial regulation as a way to ensure the volume and optimization of the composition of investment financing sources in imperfect markets." Finance and Credit 27, no. 12 (December 27, 2021): 2830–46. http://dx.doi.org/10.24891/fc.27.12.2830.
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Subject. This article considers financial regulation as a way to ensure the volume and optimization of the composition of sources of financing investment in imperfect markets. Objectives. The article aims to find out how financial regulation contributes to ensuring the volume of investment financing in imperfect markets and how to optimize investment financing sources, and identify other aspects of ensuring the sustainability of financing investment projects in oil production in the face of short-term constraints in financial markets. Methods. For the study, I used content, statistical, and economic analyses. Results. The article shows that the choice of sources of financing investments in oil production is actualized primarily by the fact that in each specific period of time (for example, a fiscal year), an investment entity needs to finance the relevant investments, taking into account the "matrix" and continuing nature of investments in oil production, and regularly invest a certain amount of money. Conclusions. If the investment market situation is unfavorable, asymmetry gets manifested in some cases. The mechanisms of perfect financial markets, which generally contribute to a certain balancing of investment financing sources, at the same time do not guarantee a deterrent to the cost of financing. And, on the contrary, these mechanisms can affect significant fluctuations, if the main attribute of the instability of the investment market is the lack of liquidity.
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OYEDOKUN, Godwin Emmanuel, Russell O.C, Somoye Somoye, and Richard O. AKINGUNOLA. "PENSION INVESTMENT AND FINANCIAL EFFICIENCY IN NIGERIA." STUDIES IN ECONOMICS AND INTERNATIONAL FINANCE 2, no. 1 (2022): 89–107. http://dx.doi.org/10.47509/seif.2022.v02i01.06.
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The purpose of this study is to evaluate the effect of pension investment on financial efficiency in Nigeria. The study adopted an expost facto research design. The population of the study is 14 years of Nigeria’s economy from the year 2007-2020. Timeseries data were sourced for this study which are entirely secondary data from the Pension Commission and the Central Bank of Nigeria (CBN) statistical bulletin, and the World development indicator (WDI) of the World Bank Database. Autoregressive Distributed Delay Limitation (ARDL) bounds testing approach was adopted to examine the long and shortterm relationships between the series, using Eviews version 12. The longrun results show that there is evidence that pension investment in equities and mutual funds have a positive relationship with financial efficiency. This implies that increases in pension investment in equities and mutual funds will lead to an increase in financial efficiency in Nigeria. Conversely, there is evidence that pension investments in FGN securities and local money market securities have a negative relation with financial efficiency, thus increases in pension investments in FGN securities and local money market securities will lead to a fall in financial efficiency. However, the result of the shortrun model shows that pension investments in equities and local money market securities have a positive relationship with financial efficiency, while pension investment in FGN securities and mutual funds have a negative relationship with financial efficiency. The study suggested that financial sector efficiency can only be achieved through pension investment if the investments enable economic resources to be allocated to their best use across time and space without imposing unnecessary cost or rents on households and businesses.
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Priadko, Volodymyr. "ISSUES OF INCOME AND EXPENDITURE ACCOUNTING CAUSED BY FINANCIAL INVESTMENTS REVALUATION." Economic Analysis, no. 28(3) (2018): 233–37. http://dx.doi.org/10.35774/econa2018.03.233.
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Introduction. The nature of financial investments as an object of accounting is investigated. The procedure of financial investments revaluation is highlighted. Its importance for reducing the carrying amount of such assets to fair value is shown. Arrangement of results of financial investments revaluation in the accounting system is presented. The method of income and expenditure accounting, which is caused by financial investments revaluation, is proposed. Purpose. The aim of the research is to study the current practice of income and expenditure accounting, which are caused by revaluation of financial investments purchased in exchange for corporate rights. Method (methodology). In the process of research a number of scientific methods, including method of comparison, method of grouping, method of analysis and synthesis, has been used. Results. The article summarizes the scientific approaches to the nature of financial investments. Recommendations on improving income and expenditure accounting caused by revaluation of financial investments are developed for the purpose of reliable arrangement of the investment activity results in reports and adoption of balanced and sensible management decisions.
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Bezo, Ardi, Hidajet Shehu, and Zamir Manaj. "A Markowitz Approach For Asset Allocation In The Albanian Bond Market." European Scientific Journal, ESJ 12, no. 10 (April 29, 2016): 129. http://dx.doi.org/10.19044/esj.2016.v12n10p129.
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Having reviewed all the components that meet a country's financial system, the Albanian financial market landscape is asymmetrical. To date investments in Albania are realized mainly through bank deposits or securities in informal way or Bonds investments. However, a high proportion of the total assets of life insurance companies are invested in deposits of commercial banks, it is necessary to diversify the sources of investments and a weakening dependence on commercial banks. This restructuring will bring changes in investment policy and in the risk management philosophy. The analytical approach consists in how to diversificate the risk throwing Optimization portfolio of all markets actors, detailed analysis of all the limitations that offers the Albanian financial market, identifying financial instruments comprising the investment portfolio of financial institutions and building a model optimization which will bring increased value of investments. At the end of the paper will be conducted a comparative analysis in Albania Financial markets.
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Brandstätter, Claudia, Marina Schober, and Daniela Wilfinger. "Financial Sustainability in Austrian Industrial Companies." Tehnički glasnik 16, no. 3 (June 23, 2022): 432–37. http://dx.doi.org/10.31803/tg-20220504183611.
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The Green Deal published by the European Commission in 2019 pursues the goal of a climate-neutral continent. Its guidelines cover sustainable finance, industry, and energy supply, among other areas. Choosing sustainable investment and finance promotes the shift to a more carbon neutral, circular and environmentally conscious economy and underpins financial stability. Companies that want to remain competitive must embrace sustainable business practices. This means considering sustainable investments and corporate financing along the value chain. In this article, we will show which sustainable forms of financing are available to companies - analysing Austrian industrial companies. Furthermore, it will be worked out when investments are to be judged as sustainable and what kind of sustainable investments are made by the companies surveyed.
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Marchewka-Bartkowiak, Kamilla, and Marcin Wiśniewski. "Energy tokens as digital instruments of financial investment." Economics and Business Review 8 (22), no. 3 (2022): 109–25. http://dx.doi.org/10.18559/ebr.2022.3.6.
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The aim of the paper is to evaluate the investment attractiveness of selected energy tokens from the point of view of the effectiveness measures applied to ordinary financial instruments. The authors also classify energy tokens among climate-aligned tokens and digital instruments of green investments financing. In this way, it was possible to compare energy tokens against traditional financial instruments. Furthermore, the authors attempted to investigate the relationship between the formation of returns of the researched energy tokens and the returns on stock and commodity markets. The results of the study indicate the low investment attractiveness of energy tokens compared to investments in stock markets, commodity markets and investments in major cryptocurrencies such as Bitcoin and Ethereum. The research therefore indicates that buyers of energy tokens today should not be driven by investment or speculative motives but rather by a desire to obtain a means of clearing energy trading, or other utility.
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Levytskyi, Viktor. "THE OPTIMIZATION OF SYSTEM FINANCIAL MANAGEMENT OF ENTERPRISE BASED ON THE ANALYSIS OF INVESTMENTS IN ITS MARKETING ACTIVITIES." Economic journal of Lesia Ukrainka Eastern European National University 2, no. 18 (June 4, 2019): 101–8. http://dx.doi.org/10.29038/2411-4014-2019-02-101-108.
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The article describes the main issues of formation and optimization of the system of financial management of enterprise based on the analysis of investments in its marketing activities. Analyzed theoretical approaches to the financial management of the business and its interdependence with investment analysis and marketing activities of enterprises. Investigated basic indicators of efficiency of investments into marketing activities of the company. Developed scheme of optimization of system of financial management based on the analysis of investments in its marketing activities, consisting of three levels of indicators, namely: financial management, analysis of investments in marketing activities and other indicators. Revealed advantages and disadvantages of this optimization scheme.
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Bank, S. V. "Features of reflection of investments in financial and managerial accounting." Voprosy regionalnoj ekonomiki 31, no. 2 (June 20, 2017): 113–18. http://dx.doi.org/10.21499/2078-4023-2017-31-2-113-118.
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The article considers the financial and investment aspects of aggregate accounting at the enterprises. Much attention is paid to investments in capital investments, which are one of the options, management strategies and are mandatory for reflection in financial pawns, as well as consideration of their reflection in terms of financial and managerial accounting.
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Schneider, Daniel, Orestes P. Hastings, and Joe LaBriola. "Income Inequality and Class Divides in Parental Investments." American Sociological Review 83, no. 3 (May 21, 2018): 475–507. http://dx.doi.org/10.1177/0003122418772034.
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Historic increases in income inequality have coincided with widening class divides in parental investments of money and time in children. These widening class gaps are significant because parental investment is one pathway by which advantage is transmitted across generations. Using over three decades of micro-data from the Consumer Expenditure Survey and the American Heritage Time Use Survey linked to state-year measures of income inequality, we test the relationship between income inequality and class gaps in parental investment. We find robust evidence of wider class gaps in parental financial investments in children—but not parental time investments in children—when state-level income inequality is higher. We explore mechanisms that may drive the relationship between rising income inequality and widening class gaps in parental financial investments in children. This relationship is partially explained by the increasing concentration of income at the top of the income distribution in state-years with higher inequality, which gives higher-earning households more money to spend on financial investments in children. In addition, we find evidence for contextual effects of higher income inequality that reshape parental preferences toward financial investment in children differentially by class.
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Cardoso, S. G., Frederik J. Mostert, and Jan Hendrik Mostert. "Financial incentives to enhance capital investments in the emerging market economy of South Africa." Corporate Ownership and Control 8, no. 3 (2011): 290–96. http://dx.doi.org/10.22495/cocv8i3c2p5.
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Governments often provide financial incentives to enhance capital investments, as capital is one of the four main production factors in the business environment. Financial incentives may attract capital investments, which should increase economic development and job opportunities in the long run. The objective of this research embodies the improvement of financial decision-making with reference to financial incentives to enhance capital investments in emerging market economies. While there are a variety of financial incentives which can be applied, this research paper concentrates on the well-known financial incentives, viz. the wear and tear allowances, the initial and investment allowances, the investment tax credits, cash grants, as well as tax havens and tax holidays. South Africa is a developing country and is classified as one of the 21 emerging market economies of the world. As the empirical study focuses on the top listed South African companies, the conclusions of this study may also be valuable to other countries with emerging market economies, where the enhancement of investments is one of the key attributes
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Mishra, Sagarika, and Mike T. Ewing. "Financial constraints and marketing investment: evidence from text analysis." European Journal of Marketing 54, no. 3 (February 27, 2020): 525–45. http://dx.doi.org/10.1108/ejm-01-2019-0090.
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Purpose The purpose of this study to examine the effect of financial constraint on intangible investment because intangible investment provides an overall picture of marketing investment and activity. Intangible investment also plays a significant role in facilitating future sales. Using a new measure of intangible investment (Peters and Taylor, 2017), the authors first establish that intangible investment is positively related with future sales. Then, using a new text-based measure of financial constraint, the authors show that financial constraint has a significant negative effect on future intangible investments after controlling for other factors. Intangible investment has three components. The first is R&D, the second is 30 per cent of selling and general administrative expense (SGA) and the third is other intangibles. The authors find that the negative and significant effect of financial constraint on 30 per cent SGA is stronger. This indicates that financially constrained firms reduce marketing related investments. The authors then considered firm size and found that smaller firms facing financial constraint continue to increase their intangible investments, whereas larger firms reduce their intangible investment. As a robustness test, the authors use advertising expenditure as a measure of promotion related investment and find that financial constraint has a negative effect on advertising spending. The authors then use two traditional measures of financial constraint in their analysis to compare with the new text-based measure. Design/methodology/approach The authors use ordinary least squares with cluster robust standard error to conduct their empirical analysis. Findings First the authors establish that intangible investment positively affects future sales. Further the authors find that financial constraint negatively affects intangible investment. Moreover, financial constraint negatively affects the brand capital of intangible investment. Research limitations/implications The authors did not conduct any industry specific analysis to see how financial constraints affect intangible investment across different industries. Industry specific analysis is important because in some industries/sectors intangibles are clearly more important than in others, so this is an important avenue for future research. It will also be interesting to explore if and how financial constraint has a mediating effect on sales growth via intangible investment and different components of intangibles. Practical implications This study identifies another important factor that can negatively affect brand capital investment. Originality/value The authors have used a measure of financial constraint and text mined all the annual reports of US firms for the period of 1994-2016 to compute this measure.
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Chiran, A., Elena Gîndu, A. F. Jităreanu, C. R. Vîntu, and Adriana Măgureanu. "Solvency, Indebtedness, Rates of Return and Investment Impact on Economic and Technical Analysis Indicators (Case Study)." Cercetari Agronomice in Moldova 48, no. 4 (December 1, 2015): 107–17. http://dx.doi.org/10.1515/cerce-2015-0057.
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Abstract The purpose of the performed and presented financial analyzes, in the case of the two units, does not allow major discrepancies between the estimated and achieved situation. The authors have based the research on the technical-economic and financial analysis of investments, which sets economic efficiency and investments viability and assumes forecast of revenue, expenses, profit and loss account, balance sheet and cash flow: a) static analysis of indicators; b) dynamic analysis of indicators, c) cost-benefit analysis. Analysis of economic efficiency and sustainability of investments aimes at both static indicators of investment analysis and dynamic analysis of economic efficiency. The goal of research was to improve analyzes and economic indicators for assessing the effectiveness and sustainability of investments and the objectives targeted technical and economic analysis, solvency and viability of investments and the impact of the investment on key indicators of economic and financial technical analysis. Case studies, carried out at S.C. NORD INTERMED CONSULTING GROUP S.R.L. Dorneşti, Suceava county and S.C. ANDIMIR TOP S.R.L. Mihălăşeni, Botoşani county, led to a series of measures to improve the financial analysis of economic efficiency and sustainability of investments.
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Shim, Eui Sup, and Dong Hyeock Lim. "Analysis on Determinants of Real Estate Equity Investment among Alternative Investments in Financial Institutions." Korean Association Of Public Policy 28, no. 1 (May 30, 2022): 55–80. http://dx.doi.org/10.31307/kjpp.2022.28.1.55.
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Interest rates, which have continued to fall since the 2008 financial crisis, have recently fallen to 0.5% of the Bank of Korea's benchmark interest rate, entering an ultra-low interest rate era. Investors in financial institutions are paying attention to alternative investment assets to cope with the weakening profitability of their investments, as it is difficult to expect profitability from bonds and stocks, which are traditional investment assets. Among them, real estate investment has steadily become an essential factor in institutional investors' portfolios, as real estate investments can be guaranteed high returns depending on location and supply and demand conditions, but are relatively less affected by financial market trends. In particular, financial institutions, which are actively expanding alternative investments due to falling operating returns due to the worsening economy, are focusing on profitable real estate equity investments. However, despite the growing demand for real estate Equity investment by financial institutions, there are few specific investment criteria for which investment impact factors are determined, in the case of domestic real estate investment decision-makers, few have focused on investment. The objective of this study is to empirically analyze and identify the investment impact factors on the investment satisfaction and willingness of financial institutions in the real estate equity investment market, and to specifically analyze the differences in the types of investment impact factors. This study first examined the preceding research to derive the influences of real estate equity investment, and conducted a survey on investors from financial institutions. In addition, investor characteristics used descriptive statistical analysis, and factor analysis was conducted to verify the validity of the survey variables. Based on this, a regression analysis was conducted to test the hypothesis, and additionally a descriptive statistical analysis was used to analyze differences in the importance of investment impact factors depending on the type of financial institution. The results of the study are summarized as follows. First, as a result of hypothesis tests on investment impact factors and investment satisfaction for investors in financial institutions, location characteristics, profitability, and stability were adopted, and location characteristics were the factors that affected investment satisfaction the most. A hypothesis test of investment impact factors and willingness to reinvest in financial institutions showed that profitability and stability had a positive impact on the willingness to reinvest. Second, after analyzing the difference in importance of investment impact factors according to the type of financial institution, bank investors value stability and capital investors value timeliness the most among the investment impact factors. Investor in insurance companies put the most importance on profitability. Overall, investors in financial institutions participating in real estate equity investments demonstrate similar relationships between investment impact factors, investment satisfaction, and reinvestment intentions, and empirically analyzed that there are also differences in investment impact factors. These findings suggest that in financial institutional investment markets, financial institutional investors make decisions based on profitability, stability and location characteristics, but consider differences in investment propensity for financial institutions.
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Zhang, Yidi. "Research on the Application of Hedge Fund." BCP Business & Management 31 (November 5, 2022): 134–38. http://dx.doi.org/10.54691/bcpbm.v31i.2546.
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Hedge funds or hedging funds are financial institutions that use hedging trading tactics. It refers to financial money intended to generate profits after merging financial derivatives like financial futures and financial options with financial institutions. It falls under the category of an investment vehicle and is known as a "risk-hedged fund." In this article, the author is concerned about the background, related research, objective, method and data, results, discussion and conclusion. Different investment strategies and theories, such as stock selection and valuation and momentum strategies for stocks and commodities, are discussed in the article. The author uses Stocktrak platform to do some virtual investments and experiments and especially emphasizes the three best trades and the worst trade in the whole investments. Based on those experiences, the author concludes and discusses the application of the hedge fund and mentions the significant role that the overall market and economy play in investments.
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Kraft, Arthur G., Rahul Vashishtha, and Mohan Venkatachalam. "Frequent Financial Reporting and Managerial Myopia." Accounting Review 93, no. 2 (June 1, 2017): 249–75. http://dx.doi.org/10.2308/accr-51838.
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ABSTRACT Using the transition of U.S. firms from annual reporting to semi-annual reporting and then to quarterly reporting over the period 1950–1970, we provide evidence on the effects of increased reporting frequency on firms' investment decisions. Estimates from difference-in-differences specifications indicate that increased reporting frequency is associated with an economically large decline in investments. Additional analyses reveal that the decline in investments is most consistent with frequent financial reporting inducing myopic management behavior. Our evidence informs the recent controversial debate about eliminating quarterly reporting for U.S. corporations. JEL Classifications: M40; M41; G30; G31.
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Roemanasari, Febrita, Jenny Sabela, and Sulistya Rusgianto. "Islamic Financial Literacy and Financial Behavior on Investment Intention." Jurnal Ilmu Ekonomi Terapan 7, no. 2 (December 1, 2022): 239–50. http://dx.doi.org/10.20473/jiet.v7i2.40679.
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The low level of financial literacy, especially Islamic financial literacy which can affect individual readiness to plan finances and accept risks in relation to financial investments. This research aims to determine the effect of Islamic financial literacy and financial behavior on investment intentions.. The research used in this research is quantitative research with the questionnaire method on google form to respondents as well as using secondary data derived from literature and the results of previous studies then the survey results were processed using SPSS and analyzed and interpreted to conclude the findings. The result is that Islamic financial literacy, financial risk tolerance and behavioral biases have a positive effect on investment intentions.
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Егорова, Д. Е., and А. К. Семеняк. "Инвестиционная деятельность банков на рынке ценных бумаг." ТЕНДЕНЦИИ РАЗВИТИЯ НАУКИ И ОБРАЗОВАНИЯ 70, no. 7 (2021): 132–37. http://dx.doi.org/10.18411/lj-02-2021-278.
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Modern banking involves investment. Investment is an economic category characterized by a number of features. The types and forms of investment are diverse and can be transformed taking into account the state of the economy and the level of development of industrial relations. The faster growth of the financial sector in the economy led to the development of financial investments. Banks as financial and credit organizations are actively making financial investments in securities using Internet banking tools. Banks' investments in securities pursue a number of goals that determine the choice of securities for investment and their quality. The article examines the theoretical aspects of the investment activity of the banks of the Russian Federation and its impact on the stability of the banking sector as a whole, studies the issues of its classification, presents the author's position on the essence of the problem under study. Also, based on the analysis of actual data for 2014-2019, the target indicators of bank investments in securities and their development trends in modern conditions were determined. Official data of the Central Bank of the Russian Federation (Bank of Russia) and the Federal State Statistics Service were used as an information base for the study.
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Aristei, David, and Manuela Gallo. "Financial Knowledge, Confidence, and Sustainable Financial Behavior." Sustainability 13, no. 19 (September 30, 2021): 10926. http://dx.doi.org/10.3390/su131910926.
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This paper analyzes the effect of financial knowledge and confidence in shaping individual investment choices, sustainable debt behavior, and preferences for socially and environmentally responsible financial companies. Exploiting data from the “Italian Literacy and Financial Competence Survey” (IACOFI) carried out by the Bank of Italy in early 2020, we address potential endogeneity concerns in order to investigate the causal effect of objective financial knowledge on individual financial behaviors. To this aim, we perform endogenous probit regressions, using the respondent’s long-term planning attitude, the use of information and communication technology devices, and the financial knowledge of peers as additional instrumental variables. Our main empirical findings show that objective financial knowledge exerts a positive and significant effect on financial market participation and preferences for ethical financial companies. Moreover, we provide strong empirical evidence about the role of confidence biases on individual financial behaviors. In particular, overconfident individuals display a higher probability of making financial investments, experiencing losses due to investment fraud, and being over-indebted. Conversely, underconfident individuals exhibit suboptimal investment choices, but are less likely to engage in risky financial behaviors.
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., Alfiana, Ervina CM Simatupang, and Ita Borshalina. "Investment Portfolio of Pension Funds: Regulation and Implementation." International Journal of Engineering & Technology 7, no. 4.34 (December 13, 2018): 248. http://dx.doi.org/10.14419/ijet.v7i4.34.23900.
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This study determines which pension fund investments affect the return of investment in the pension fund industry. This research is an explanatory research conducted using multiple regression with data from the monthly pension fund statistics for the March 2015 to June 2018 period. The results show that of the 19 investments that the pension fund industry can make, there are still 2 types of investments that have not yet been made and 3 types of investments exceeding the limit specified allocation. In this study, only government bonds and land investments have a positive effect on return of investment while land and building investments have a negative effect. The results of this study indicate that the regulations do not have an impact on changing the type and allocation of investment in the pension fund industry, and is still dominated by certain investments that do not have an influence on the profitability of the pension fund industry which is measured by return of investment. Therefore, further studies are needed. This study is useful for (1) the pension fund industry to be able to apply investment portfolio theory regarding the types and allocations of investments and start new types of investment that are permitted (2) for financial services authorities (financial services authority) in order to arrange regulations regarding the type and allocation of investment.
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Gan, Christopher, and Dao Le Trang Anh. "Should Firms Keep a Balance between State and Foreign Ownership? A Perspective on Financial Constraints and Investments in Vietnam." Asian Economic and Financial Review 9, no. 4 (May 8, 2019): 517–30. http://dx.doi.org/10.18488/journal.aefr.2019.94.517.530.
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State and foreign ownership are increasing their role in financial management and performance of Vietnamese enterprises in the context of global and regional economic integration. Meanwhile, financial constraints and investments are two essential elements affecting corporate financial success. This study investigates the influences of governmental and foreign ownership on financial constraints and investment decisions of enterprises in Vietnam. Using regression models for panel data of 657 non-financial firms listed in Vietnam stock market, the study reveals that Vietnam listed firms with higher rates of state-owned shares exhibit higher levels of financial constraints. State ownership also restricts firms’ investments. On the other hand, foreign ownership helps to reduce the investment – cash flow sensitivity and enhances the firms’ investment levels. As a result, the study recommends that Vietnamese firms should try to eliminate the role and percentage of state ownership as well as attract more foreign investors to enhance the financial barrier and increase more promising investment opportunities to boost the firms’ financial outcomes.
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Мелай, Е., E. Melay, Анна Сергеева, and Anna Sergeeva. "Investment Planning: Identification of Conditions." Scientific Research and Development. Economics 6, no. 1 (March 5, 2018): 33–37. http://dx.doi.org/10.12737/article_5a8d508ecea1e8.82554183.
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Financial planning is the process of developing a set of strategic and tactical planning documents that define the goals, objectives and means of their implementation in the field of investment, financial and operational policies. The initial planning stage should be an assessment of the situation in the selected planning area. When planning investments, this is an analysis of the financial condition of the organization, reflecting the conditions for investment. Planning your own investments in your business, as well as investing in other business is carried out in conditions of financial well-being. The organization will be investment attractive in the face of unfavorable financial condition, if the financial condition of the organization is not a significant factor for the investor when choosing the object of investment. To conclude on the financial well-being of the organization can be based on the definition of the financial state scoring of the organization according to the proposed methodology.
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J, Akpaeti Aniekan, Bassey Nsikan E, Okoro Udeme S, and Nkeme Kesit K. "Trends and Drivers of Agricultural Investments and Growth in Nigeria: The Pre and Financial Sector Reforms Experience." Asian Journal of Economic Modelling 2, no. 3 (September 1, 2014): 115–27. http://dx.doi.org/10.18488/journal.8.2014.23.115.127.
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This study examined the growth rates in agricultural investments and output in Nigeria from 1970-2009 using ordinary least square in a time series analysis. Findings revealed that agricultural investments and growth recorded a growth rate of 37.44 percent and 30.47 percent in the pre-financial sector reform periods. The result for the financial sector reform periods showed a growth rate of 23.00 percent and 7.04 percent for agricultural investment and growth respectively. The differences in growth rates were not significantly different at 5 percent (tcal < ttab at P=0.5) between the periods. There was also deceleration in growth of agricultural investments in the two periods under consideration, implying that financial sector reform might have brought an overall decrease in agricultural investments in the two periods. Also, while there was stagnation in the growth process of agricultural output in the pre-financial sector reform periods, there was acceleration in the financial sector reform periods. Hence, policies and sound regulatory framework that would enhance the development of a strong, healthy and dynamic financial system should be pursued. Such policies should be tailored towards the provision of sound infrastructures and macroeconomic stability that would create incentives for agricultural investment and growth of business opportunities on a sustainable basis and foster the expansion of financial institutions.
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Guo, Xiaomin. "Modelling Discretionary: The Development of Automated Financial Service Industry." International Journal of Economics and Finance 8, no. 12 (November 17, 2016): 44. http://dx.doi.org/10.5539/ijef.v8n12p44.
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This research focuses on modeling the investment manager behavior in investments planning, and explores the trend of the current human-based financial planning industry. In the recent decade, the replacement of human financial service with automated financial solution grows rapidly. This paper provides a model of automated investments procedure to detect the possibility of substituting the human-based portfolio management with a machine-dominated process. The major contribution of this research is the algorithm of discretionary, which is the major obstacle of the machine-based portfolio control. The conclusion of this paper can serve as the logic flow of the investment management program.
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Niyazi Hasanov, Niyazi Hasanov, and Azer Agarzayev Azer Agarzayev. "MECHANISM FOR THE EFFECTIVE PREPARATION OF BUSINESS PLANS USING PRICING CRITERIA WHEN IMPLEMENTING INVESTMENT STRATEGIES IN THE INTERNATIONAL CAPITAL MARKET." PIRETC-Proceeding of The International Research Education & Training Centre 16, no. 06 (November 10, 2021): 43–55. http://dx.doi.org/10.36962/piretc1606202143.
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The article analyzes the shortcomings related to the temporary disposal of income, income from real assets or financial investments in securities transactions, and the decisions made on the suitability of a particular project for investment. The issues of implementation of relevant opportunities for involvement were investigated. Favorable investment opportunities were assessed, issues of differentiation of capital investments, hierarchical system of world economic relations, investment efficiency and methodological issues of efficiency were analyzed. Keywords: securities, investment strategy, financial instruments, commercial efficiency, net discounted income, project risk accounting.
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Wasiman, Wasiman. "Pembinaan Manajemen Investasi dan Analisa Laporan Keuangan Pada Sekolah Menengah Kejuruan (SMK) Multi High School Batam." Jurnal Pengabdian Masyarakat (abdira) 2, no. 2 (April 3, 2022): 55–60. http://dx.doi.org/10.31004/abdira.v2i2.131.
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The implementation of the service was carried out at the Multi High School Batam Vocational High School (SMK). The purpose of this service is to provide teachers and students with an understanding of investment management and provide an understanding of how to make an analysis of financial statements so that students and teachers understand how to choose profitable investments. The method used in our service is to make presentations to students for 30 minutes and about 1 hour later, it provides the practice of analyzing financial reports and types of profitable investments to students while still providing assistance. The results of community service are Increasing students' and teachers' understanding of investment management and choosing profitable investments. Increase understanding to students and teachers about making correct financial reports in analyzing reports which in the end the report can provide correct and profitable investment choices.
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Čeryová, Dominika, Jana Ladvenicová, and Zuzana Bajusová. "Evaluation of Renewable Energy Investments from Public Financial Institutions." Visegrad Journal on Bioeconomy and Sustainable Development 10, no. 1 (June 1, 2021): 10–13. http://dx.doi.org/10.2478/vjbsd-2021-0003.
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Abstract Renewable energy sources have become a compelling investment proposition, and investment into renewable power has grown in the recent years. Scale up renewable energy investment is critical to accelerate the global energy transformation and reap its many benefits, while achieving climate and development targets. Public finance institutions provide public money to support public and private sector projects as well as policies and programmes that serve the public good with economic, environmental, or social benefits. Several such institutions have been established and resourced with the aim of supporting renewable energy investments such as: international financial institutions, development finance institutions, local financial institutions, export credit agencies, and climate finance institutions. The main aim of this paper was to analyze the investments provided by this type of institutions in the renewable energy sector in the world with a specific focus on European Union member states in 2009–2016.
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Piotrowski, Dariusz. "Financial Risk of Sukuk Investments." Annales Universitatis Mariae Curie-Skłodowska, sectio H, Oeconomia 49, no. 4 (December 18, 2015): 469. http://dx.doi.org/10.17951/h.2015.49.4.469.
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Moilanen, T., and C. Martin. "FINANCIAL EVALUATION OF ENVIRONMENTAL INVESTMENTS." Surface Engineering 12, no. 2 (January 1996): 132–33. http://dx.doi.org/10.1179/sur.1996.12.2.132.
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Fitzgerald, Frank. "Financial evaluation of environmental investments." International Materials Reviews 41, no. 1 (January 1996): 33–34. http://dx.doi.org/10.1179/imr.1996.41.1.33.
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Willats, D. J. "Financial evaluation of environmental investments." Journal of Hazardous Materials 54, no. 1-2 (June 1997): 138–40. http://dx.doi.org/10.1016/s0304-3894(97)89420-4.
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