Log in

Relevant bibliographies by topics / Views on finance / Journal articles

To see the other types of publications on this topic, follow the link: Views on finance.

Journal articles on the topic 'Views on finance'

Author: Grafiati

Published: 4 June 2021

Last updated: 1 February 2022

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Views on finance.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

J. Schmidt, Holger, Roger B. Mason, Juan-Pierré Bruwer, and Jonathan Aspeling. "Access to finance problems for small retail businesses in South Africa: comparative views from finance seekers (retailers) and finance providers (banks)." Banks and Bank Systems 12, no. 2 (June 23, 2017): 20–30. http://dx.doi.org/10.21511/bbs.12(2).2017.02.

Full text

Abstract:

Small retail businesses are essential for the growth of the South African economy. Though many of these business entities need more assets to seize business opportunities, previous research studies suggest that their overall access to finance through banks and other finance providers seems to be limited. In general, small retail businesses are usually managed by entrepreneurs who lack financial knowledge, but banks, when deciding on credit applications, rely heavily on financial information, which is provided by these entrepreneurs. Notwithstanding the aforementioned, this study aimed to explore barriers that limit access to finance for South African small retailers, from the perspectives of finance providers (banking institutions) and finance seekers (small retailers). Additionally, measures were highlighted to show how those hurdles could be overcome. Qualitative research was conducted, whereby data were collected via semi-structured interviews with management personnel at banks and other financial institutions, as well as independent experts and small retail business owners and managers. The findings show that many financing opportunities are available to small retail businesses, but access to these opportunities is limited mainly owing to, inter alia, strict bank regulations and factors that are inherent to small retail business owners.

APA, Harvard, Vancouver, ISO, and other styles

2

STUKALOVA, Galina Yu. "Financial control over the performance of State-financed institutions: The institutional approach." International Accounting 22, no. 5 (May 14, 2021): 592–604. http://dx.doi.org/10.24891/ia.24.5.592.

Full text

Abstract:

Subject. The article discusses the role of the controlling function of governance as part of the evaluation of State-financed institutions' performance. Objectives. The study substantiates institutional aspects of the concept Control with reference to State-financed institutions and the specifics of their finance. I also carry out the theoretical examination of the need in controlling their performance. Methods. The study involves general scientific methods. Drawing on the systems approach and logical generalization, I sorted prevailing views on the analyzable categories. The abstraction was applied to summarize the main conclusions. Results. Scholars still interpret financial control differently. Furthermore, regulatory documents, which are adopted by both the legislature and the government, are not consistent with the existing views on financial control. Some interim types of financial control may possibly be something else, which shall be further studied. In my opinion, any activities associated with financial flows shall be qualified as financial. Therefore, the respective control is financial. governmental budgetary control is subdivided into control over budgetary and extrabudgetary finance due the specifics of budgetary institutions' finance. As the performance of State-financed institutions is evaluated in terms of the efficiency of budgetary spending on governmental functions, control should pursue the evaluation of State-financed institutions' performance by source of finance. Conclusions and Relevance. Governmental financial control includes several interim types, including budgetary and extrabudgetary activities. The performance of State-financed institutions shall be monitored by the two aspects so as to evaluate whether budgetary funds are efficiently spent on governmental functions. The findings are designated for unfolding theoretical views on the control over State-financed institutions' performance as a crucial tool for administration. The findings can be used for scientific and practical purposes in accounting and control.

APA, Harvard, Vancouver, ISO, and other styles

3

Armijo, Leslie Elliott. "Lamenting Weak Governance: Views on Global Finance." International Studies Review 6, no. 3 (September 2004): 447–52. http://dx.doi.org/10.1111/j.1521-9488.2004.425_1.x.

Full text

APA, Harvard, Vancouver, ISO, and other styles

4

Cerra, Valerie, Alfredo Cuevas, Carlos Goes, Izabela Karpowicz, Troy Matheson, Issouf Samake, and Svetlana Vtyurina. "Determinants of Infrastructure and Its Financing." Emerging Economy Studies 3, no. 2 (November 2017): 113–26. http://dx.doi.org/10.1177/2394901517730739.

Full text

Abstract:

Adequate infrastructure is a critical input for growth and development in all countries, and especially in emerging and developing countries. This article 1 1 The views expressed in this article are those of the authors and do not necessarily represent the views of the IMF, its Executive Board, or IMF management. examines the factors that have underpinned the stock of infrastructure across countries, including in Latin America and the Caribbean. We find that public finance and private sector participation both contribute to improving the stock of infrastructure. The impact of public finance depends on how capital investment is financed to meet the government’s budget constraint. Total domestic finance of infrastructure depends, in turn, on domestic financial depth and links to the rest of the world through trade and foreign investment.

APA, Harvard, Vancouver, ISO, and other styles

5

Bondar, T. E. "A SYSTEMATIC VIEW OF THE DEBATABLE NATURE OF FINANCIAL SCIENCE AS A WAY TO OVERCOME IT." Vestnik of Polotsk State University. Part D. Economic and legal sciences, no. 5 (June 27, 2021): 15–20. http://dx.doi.org/10.52928/2070-1632-2021-56-5-15-20.

Full text

Abstract:

The author draws the attention of the business community to the fact that the distributive concept of Finance (on which the Belarusian theory of Finance is based) has almost completely ceased to work at the level of microeconomics. The existing theoretical views on Finance are outdated, they remain in the same time coordinates, and are no longer supported by practice. The most important attributes of organizations 'finances no longer work unconditionally, which makes it impossible to differentiate the terms "money" and "Finance". The reasons for the negative impact of this circumstance on the real sector of the economy, financial education, and the scientific and ethical sphere are given. The necessity of reducing the debatable nature of Finance is formulated and justified. It is suggested that the reason for the long-drawn-out discussions of Finance is the lack of a systematic view of this problem. In the course of the research, the need to systematize the information available to us about the debatable nature of Finance, by establishing the most important aspects of its knowledge: the subject, causes, consequences, and ways to overcome it.

APA, Harvard, Vancouver, ISO, and other styles

6

Lubatkin, Michael. "Risk, Strategy, and Finance: Unifying Two World Views." Long Range Planning 36, no. 1 (February 2003): 7–8. http://dx.doi.org/10.1016/s0024-6301(02)00175-9.

Full text

APA, Harvard, Vancouver, ISO, and other styles

7

Piland, William E., and Halimah Butte. "Trustee Views on Finance, Governance, and Educational Issues." Community College Review 18, no. 4 (April 1991): 6–12. http://dx.doi.org/10.1177/009155219101800403.

Full text

APA, Harvard, Vancouver, ISO, and other styles

8

Kent Baker, H., and Tarun K. Mukherjee. "Survey research in finance: views from journal editors." International Journal of Managerial Finance 3, no. 1 (January 23, 2007): 11–25. http://dx.doi.org/10.1108/17439130710721635.

Full text

APA, Harvard, Vancouver, ISO, and other styles

9

Hyman, M. R., and I. Mathur. "Retrospective and Prospective Views on the Marketing/Finance Interface." Journal of the Academy of Marketing Science 33, no. 4 (October 1, 2005): 390–400. http://dx.doi.org/10.1177/0092070305279339.

Full text

APA, Harvard, Vancouver, ISO, and other styles

10

Caprio, Gerard. "Banking regulation: shadow views." Journal of Financial Stability 1, no. 2 (December 2004): 247–49. http://dx.doi.org/10.1016/j.jfs.2004.09.004.

Full text

APA, Harvard, Vancouver, ISO, and other styles

11

Someya, Kyojiro. "Views from Abroad: Japan." Journal of Accounting, Auditing & Finance 1, no. 2 (April 1986): 161–65. http://dx.doi.org/10.1177/0148558x8600100208.

Full text

APA, Harvard, Vancouver, ISO, and other styles

12

McCaffery, Edward J. "Three Views of Tax." Canadian Journal of Law & Jurisprudence 18, no. 1 (January 2005): 153–64. http://dx.doi.org/10.1017/s0841820900005543.

Full text

Abstract:

Virtually all liberal egalitarian advocates of redistributive taxation support an income tax, believing that consumption taxes fail to reach capital and its yield. But this is not true under progressive rates. There are two forms of consumption tax, prepaid and postpaid. A consistent progressive postpaid consumption tax reaches the yield to capital in just those cases in which ordinary moral intuitions want it to be reached: when savings are used to finance a “better,” more expensive, lifestyle. Such a tax stands between an income tax, which double taxes all savings, come what may, and a prepaid consumption tax, which never taxes savings. It is the last, best hope for some semblance of redistribution via tax on earth.

APA, Harvard, Vancouver, ISO, and other styles

13

Gallagher, Kevin P. "The Economics of Regulating Cross-border Finance: Two New Views." Review of Political Economy 26, no. 4 (October 2, 2014): 594–617. http://dx.doi.org/10.1080/09538259.2014.952904.

Full text

APA, Harvard, Vancouver, ISO, and other styles

14

Pandey, I. M., and S. Ramnarayan. "Agricultural Finance Corporation, Zimbabwe." Vikalpa: The Journal for Decision Makers 19, no. 2 (April 1994): 47–62. http://dx.doi.org/10.1177/0256090919940206.

Full text

Abstract:

The case by IM Pandey and S Ramnarayan published in this issue throws up the following issues for discussion. First, what are the major changes in the environment of AFC and what are the major elements of AFC's strategy to meet the demands of the new environment? Second, how should AFC be organized to perform a developmental role? What skills, work methods, and culture should it develop? Third, what should be the programme for human resource development and financial policy to fulfil the organization's mission and objectives? Readers are invited to send their views on the case to Vikalpa office.

APA, Harvard, Vancouver, ISO, and other styles

15

Hockett, Robert C. "Finance without Financiers." Politics & Society 47, no. 4 (November 11, 2019): 491–527. http://dx.doi.org/10.1177/0032329219882190.

Full text

Abstract:

Finance orthodoxy views finance capital as privately supplied, inherently scarce, and limited to assets accumulated by rentiers and held in financial institutions to be “intermediated” between virtuous savers and needful end users. But this “intermediated scarce private capital” orthodoxy is false and profoundly antagonistic to both democracy and productive investment. This article offers a more accurate portrayal that captures the critical role the public plays in generating and allocating its own full faith and credit in monetized form. The financial system then looks like a franchise arrangement in which the public is franchiser and the institutions dispensing its full faith and credit are its franchisees. A post-capital-scarcity account of publicly underwritten finance explicitly recognizes both the propriety and the necessity of the public’s taking an active role in modulating and allocating its credit aggregates across the economy it constitutes.

APA, Harvard, Vancouver, ISO, and other styles

16

Wilks, T. Jeffrey. "Predecisional Distortion of Evidence as a Consequence of Real-Time Audit Review." Accounting Review 77, no. 1 (January 1, 2002): 51–71. http://dx.doi.org/10.2308/accr.2002.77.1.51.

Full text

Abstract:

With the current shift toward real-time audit review, subordinates become aware of supervisors' views earlier in the audit process. I use an experiment to examine whether earlier knowledge of supervisors' views increases subordinates' tendencies to agree with those views because subordinates predecisionally distort evidence. In a going-concern task, I find that auditors who learn the partner's view before evaluating evidence (1) evaluate individual evidence items as more consistent with the partner's view, and (2) make going-concern judgments that are more consistent with the partner's view, than do auditors who learn the same partner's view after evaluating evidence. In a second experiment, I examine whether auditors anticipate the distortion's effect on subordinates' judgments. I find that auditors expect subordinates to make judgments that agree with supervisors' views, but auditors do not expect subordinates to agree even more with those views when subordinates learn those views earlier in the audit process.

APA, Harvard, Vancouver, ISO, and other styles

17

Nafeel Mahboob, Mohamed. "Investing in Shares From an Islamic Point View." Bait Al Mashura Journal, no. 03 (October 1, 2015): 120–45. http://dx.doi.org/10.33001/m011020150313.

Full text

Abstract:

Consecutive shortcomings and failures of financial markets along with the moral hazards have created a demand for an alternative system for financial markets in both the Muslims and non-Muslim secular societies in the West and East. The paper investigates possibility of applying Islamic finance principles on investment opportunities available to Muslim communities living in either Muslim or non-Muslim countries which are predominated by conventional secular systems economically and financially, it takes stock of the views of contemporary scholars regarding the consistency of Islamic finance principles for investing in shares of joint stock companies, it examines the roles that had been played by Islamic finance and Shari

APA, Harvard, Vancouver, ISO, and other styles

18

Hasanah, Andi Nidaul, and Muhammad Halley Yudhistira. "Landscape view, height preferences and apartment prices: evidence from major urban areas in Indonesia." International Journal of Housing Markets and Analysis 11, no. 4 (August 6, 2018): 701–15. http://dx.doi.org/10.1108/ijhma-09-2017-0082.

Full text

Abstract:

Purpose Landscape view is a crucial factor in house-buying decisions. Landscape views provide an amenity to residents, and this can influence the house or apartment owners in their residence decisions. Yet, the relative value of different types of view potentially differs. Additionally, the value of each type of view may differ depending on an apartment’s elevation above the ground level. In this study, the authors aim to estimate the value of landscape views on apartment prices in major urban areas in Indonesia. Design/methodology/approach This paper evaluates to what extent various landscape views including mountain, sea, river, lake, street, urban village, garden and sports center views affect apartment prices in major urban areas in Indonesia. Two hedonic regression approaches are used: ordinary least squares and semiparametric regression. The latter is used to accommodate a possible non-linearity in the relationship between price and apartment characteristics. The model also incorporates housing and locational characteristics as control variables. Findings Using online apartment market data, the estimates in this paper show some degree of heterogeneity in the value of various views to the extent of providing negative externalities. Mountain, street and sports center views are associated with higher apartment prices. Sea, lake and garden views are statistically insignificant in explaining the prices. In contrast, the unappealing nature of the rivers and their surrounding creates a negative impact on prices. The estimates also suggest that an apartment’s floor height plays a significant role in the valuation of views. Originality/value There is little research on landscape view effects on apartment prices, especially in Indonesia. In addition, the relationship between the value of views and height preferences has seldom been analyzed. This paper provides the valuation of an extensive list of landscape views in urban areas in Indonesia. The estimation results also suggest that the value of views may differ depending on the floor on which an apartment lies.

APA, Harvard, Vancouver, ISO, and other styles

19

WERNTOFT, ELISABET, INGALILL RAHM HALLBERG, SÖLVE ELMSTÅHL, and ANNA-KARIN EDBERG. "Older people's views on how to finance increasing health-care costs." Ageing and Society 26, no. 3 (April 24, 2006): 497–514. http://dx.doi.org/10.1017/s0144686x05004654.

Full text

Abstract:

The aims of this paper are to investigate both older people's views about ways in which to finance health-care costs and their willingness to pay for treatment themselves, along with variations in these views by age and gender. The data are from the Good Ageing in Skåne (GAS) prospective longitudinal cohort study in Sweden, which involved medical examinations and a survey of living arrangements and socio-economic conditions. For the analysis reported in this paper, 930 GAS respondents aged 60–93 years were invited to participate in an additional structured interview, and 902 (97%) accepted. The sample was divided into the ‘young-old’ (aged 60–72 years), ‘old-old’ (78–84 years) and ‘oldest-old’ (87–93 years). It was found that the participants recommended increasing health-care funding by higher taxes and that they were willing to pay themselves for specific treatments, e.g. cosmetic surgery and medication to combat impotence and obesity. Many were also willing to pay privately for cataract surgery, to shorten the wait, although the respondent's financial circumstances associated with this willingness. Significantly more men than women, and of the ‘young-old’ than of the other two age groups, would pay for cataract surgery. The views of people aged 85 or more years differed from those of the young-old, e.g. significantly fewer believed that older people's health care received too little resource. Views about how to finance health care thus differed among the age groups and between men and women.

APA, Harvard, Vancouver, ISO, and other styles

20

Erturk, Ismail. "Post-Crisis Alternative Views of Finance in Emerging Economies: An Introduction." Competition & Change 14, no. 3-4 (December 2010): 221–24. http://dx.doi.org/10.1179/102452910x12845641687842.

Full text

APA, Harvard, Vancouver, ISO, and other styles

21

Kallek, Cengiz. "YAHYĀ IBN ĀDAM'S KITĀB AL-KHARĀDJ: RELIGIOUS GUIDELINES FOR PUBLIC FINANCE." Journal of the Economic and Social History of the Orient 44, no. 2 (2001): 103–22. http://dx.doi.org/10.1163/156852001753731006.

Full text

Abstract:

AbstractThis article emphasizes the importance of Yahyā ibn Ādam's Kitāb al-Kharādj to the investigation of public finance in the second century of Islam. His work stands out as the accessible terminus a quo documenting the foundations of the "traditionistic school" of economic thinking. Under the Abbāsid caliphs, who came to power with (cl)aims for reform, he attempted to compose policy guidelines for public finance for both believers and officials. His views on the limits of the imam's jurisdiction, on land and taxation policy, and on bedouin-urban dichotomy are revealing. Cette contribution met l'accent sur l'importance du Kitāb al-Kharādj de Yahyā ibn Ādam pour l'étude des finances publiques au second siècle de l'Islam. Son oeuvre apparaît comme le terminus a quo documentant les fondements de "l'école traditionnistique" de la pensée économique. Sous les califes abbāsides arrivés au pouvoir avec des revendications de réformes, il tente d'esquisser les lignes directrices d'une politique des finances publiques à l'usage des croyants et des gouvernants. Ses opinions sur les limites des compétences de l'imam, sur la politique foncière et fiscale, et sur la dichotomie nomades-urbains sont révélatrices.

APA, Harvard, Vancouver, ISO, and other styles

22

Deng, Qi. "A generalized VECM/VAR-DCC/ADCC framework and its application in the Black-Litterman model." China Finance Review International 8, no. 4 (November 19, 2018): 453–67. http://dx.doi.org/10.1108/cfri-07-2016-0095.

Full text

Abstract:

Purpose The existing literature on the Black-Litterman (BL) model does not offer adequate guidance on how to generate investors’ views in an objective manner. Therefore, the purpose of this paper is to establish a generalized multivariate Vector Error Correction Model (VECM)/Vector Auto-Regressive (VAR)-Dynamic Conditional Correlation (DCC)/Asymmetric DCC (ADCC) framework, and applies it to generate objective views to improve the practicality of the BL model. Design/methodology/approach This paper establishes a generalized VECM/VAR-DCC/ADCC framework that can be utilized to model multivariate financial time series in general, and produce objective views as inputs to the BL model in particular. To test the VECM/VAR-DCC/ADCC preconditioned BL model’s practical utility, it is applied to a six-asset China portfolio (including one risk-free asset). Findings With dynamically optimized view confidence parameters, the VECM/VAR-DCC/ADCC preconditioned BL model offers clear advantage over the standard mean-variance method, and provides an automated portfolio optimization alternative to the classic BL approach. Originality/value The VECM/VAR-DCC/ADCC framework and its application in the BL model proposed by this paper provide an alternative approach to the classic BL method. Since all the view parameters, including estimated mean return vectors, conditional covariance matrices and pick matrices, are generated in the VECM/VAR and DCC/ADCC preconditioning stage, the model improves the objectiveness of the inputs to the BL stage. In conclusion, the proposed model offers a practical choice for automated portfolio balancing and optimization in a China context.

APA, Harvard, Vancouver, ISO, and other styles

23

Woolcock, Stephen. "US Views on 1992." National Institute Economic Review 134 (November 1990): 86–92. http://dx.doi.org/10.1177/002795019013400107.

Full text

Abstract:

North American, and in particular US views of 1992 must be seen in the broad political context of transatlantic relations. The US has shown consistent support for the idea of European integration. Initially this took the form of linking Marshall aid to greater European economic cooperation, then organised by the Organisation for European Economic Cooperation (OEEC). There was also strong political support for Monnet's supranational approach to European integration as a means of helping to bring about Franco-German reconciliation and to stabilise Europe. In the early days of European integration there were strategic and political reasons for American concerns to see a stronger (Western) Europe. The possible adverse effects of economic integration for the US were seen as more than manageable, given the strength of the US economy in relation to those of the European countries. With the promise of enhanced markets for US exports and US production the creation of the EEC was seen as being trade creating rather than trade diverting.

APA, Harvard, Vancouver, ISO, and other styles

24

Kelen, Lusianus. "Fase Ketiga Teori Manajemen Keuangan: Neurofinance Sebagai Sebuah Pendekatan Baru." Coopetition : Jurnal Ilmiah Manajemen 12, no. 1 (March 1, 2021): 79–86. http://dx.doi.org/10.32670/coopetition.v12i1.266.

Full text

Abstract:

This article aims to describe the development of financial management disciplines from 1844 to the present and discuss neurofinance as a new concept in overcoming some of the weaknesses of previous views or theories (traditional and behavioral views). This article also contains an overview of neurofinance as a new approach to behavior-based finance as well as a cross-disciplinary approach between finance, psychology, and neuroscience. In this study, the authors show that currently financial management theory is in its third phase, where the first phase is traditional financial, and the second phase is behavior finance. A literature study is used to explain the purpose of writing by collecting various literature sources and then conducting a review and analysis.

APA, Harvard, Vancouver, ISO, and other styles

25

Glass, Christy, and Eva Fodor. "Managing Motherhood: Job Context and Employer Bias." Work and Occupations 45, no. 2 (September 27, 2017): 202–34. http://dx.doi.org/10.1177/0730888417733521.

Full text

Abstract:

How does job context influence employers’ views of mothers as workers? Drawing on 51 in-depth interviews with employers in the finance and business service sectors of Hungary, the authors find that finance employers rely on a variety of strategies aimed at excluding mothers from entry-level professional jobs, while business services employers invest significant resources aimed at recruiting and accommodating mothers. To explain this variation, the authors suggest that employers’ views of mothers are dependent on their perception of skill requirements and knowledge/skill dynamism.

APA, Harvard, Vancouver, ISO, and other styles

26

Derlytsia, A. "REDISTRIBUTION AND JUSTICE: PHILOSOPHICAL FUNDAMENTALS AND VIEWS OF THE THEORY OF PUBLIC FINANCE." HERALD OF KHMELNYTSKYI NATIONAL UNIVERSITY 288, no. 6 (December 30, 2020): 87–94. http://dx.doi.org/10.31891/2307-5740-2020-288-6-13.

Full text

Abstract:

The article considers the conceptual basis of redistribution as an economic phenomenon that occurs at different levels of the economic system (household, market, state). The types of redistributive effects are determined: market redistribution (provided by the price mechanism) and public redistribution (formed as a result of the functioning of the public sphere). Key attention is paid to social redistribution, which proposes to distinguish between fiscal (carried out through the system of public finance through taxation, transfers) and non-fiscal (arising from government actions that affect the functioning of the market). The links between public redistribution and views on justice have been explored. Philosophical and moral-ethical aspects of public redistribution are considered. Attention is paid to the criteria of redistributive justice. Some provisions of the theory of public finance on the interpretation of the phenomenon of social redistribution are revealed. It is noted that consideration of the conceptual foundations of public redistribution requires a philosophical vision of justice, consideration of the procedural aspects of finding a political compromise in a modern democratic society, as well as an assessment of the economic effects associated with redistribution. It is noted that for a clear understanding of the overall effect of redistribution processes it is necessary to simultaneously analyze the efficiency of market exchange, the perfection of mechanisms of primary distribution of income by the market and the direction of fiscal redistribution and transfer policy through the public finance system. The lack of unambiguous criteria for ensuring redistributive justice is emphasized. This necessitates the widespread application of the criterion of injustice. The need to realize the importance of recognizing inequality as a methodological principle of economic functioning is pointed out. It is noted that this will contribute to a more rational formulation of normative goals and priorities of the state redistributive policy in applied research of public finance.

APA, Harvard, Vancouver, ISO, and other styles

27

Brandly, Mark. "Jean-Baptiste Say, The Father of Austrian Public Finance: Views on Taxation." Quarterly Journal of Austrian Economics 10, no. 1 (June 14, 2007): 63–76. http://dx.doi.org/10.1007/s12113-007-9004-4.

Full text

APA, Harvard, Vancouver, ISO, and other styles

28

Slack, Richard, and Ioannis Tsalavoutas. "Integrated reporting decision usefulness: Mainstream equity market views." Accounting Forum 42, no. 2 (June 2018): 184–98. http://dx.doi.org/10.1016/j.accfor.2018.01.005.

Full text

APA, Harvard, Vancouver, ISO, and other styles

29

Yatiwelle Koralalage, Weerakoon Banda. "CFOs’ views on corporate financing decisions." Qualitative Research in Financial Markets 8, no. 4 (November 7, 2016): 331–58. http://dx.doi.org/10.1108/qrfm-12-2014-0031.

Full text

Abstract:

Purpose The purpose of this paper is to examine the managerial views on the corporate financing practices of firms in the emerging market of Sri Lanka. Design/methodology/approach A survey approach was employed using chief financial officers (CFOs) from the top non-financial firms listed on the Colombo Stock Exchange. Findings CFOs’ views on corporate financing practices are not fully consistent with the theory: financial hierarchy appears to be more important and firms are less leveraged. Most Sri Lankan CFOs perceive some policy factors as important and theoretically support: volatility of earnings and cash flows, tax advantages of interest deductibility, transaction costs, timing of interest rates, low foreign interest rates and debt equity targets. These factors are high priority in emerging markets but either not important at all or less important in developed markets. Matching debt maturity with the life of assets is equally important in both markets. Most CFOs adhere their financing to the local debt market, while a few firms use foreign debt. CFOs are concerned about earnings per share (EPS) dilution, providing a natural hedge in foreign debt issues, credit ratings, under/overvaluation of stocks and corporate control, whereas they are significantly important in developed markets. Age and education mostly explain the differences. Research limitations/implications The study is restricted to large companies in a relatively smaller market. Hence, sample size is relatively small, even though it shows a higher response rate. Practical implications The study offers insights for corporate financing decision-makers that could impact on firm value through a shift in emphasis toward capital structure theories. Originality/value The paper focuses on corporate financing practices in Sri Lanka in search of emerging market features that could mitigate the gap in the emerging market literature through survey evidence.

APA, Harvard, Vancouver, ISO, and other styles

30

Stiefel, Leanna, Amy Ellen Schwartz, and Anne Rotenberg. "What Do AEFA Members Say? Summary of Results of an Education Finance and Policy Survey." Education Finance and Policy 6, no. 2 (April 2011): 267–92. http://dx.doi.org/10.1162/edfp_a_00034.

Full text

Abstract:

In the spring of 2008 the authors surveyed members of the American Education Finance Association (AEFA) to gain insight into their views on education policy issues. The results summarize opinions of this broad group of education researchers and practitioners, providing AEFA members and education leaders with access to views that may be helpful as they consider policies to analyze or pursue. This article reports the results in six areas of current policy interest. How should education aid be distributed? Is school choice a good thing? Does school finance reform work? What has accountability wrought? Can school policies close the black-white achievement gap? And how should teachers be compensated? Our findings identify areas of substantial agreement as well as areas where there is disagreement. For example, there is considerable agreement that state and federal governments should provide additional funding for disadvantaged students but disagreement on how to measure school finance adequacy.

APA, Harvard, Vancouver, ISO, and other styles

31

Westbrook, David A. "Governing International Finance After the Global Financial Crisis: Three Views of the Terrain." International Finance 19, no. 2 (June 2016): 230–43. http://dx.doi.org/10.1111/infi.12088.

Full text

APA, Harvard, Vancouver, ISO, and other styles

32

Werntoft, Elisabet, and Anna-Karin Edberg. "Decision makers’ experiences of prioritisation and views about how to finance healthcare costs." Health Policy 92, no. 2-3 (October 2009): 259–67. http://dx.doi.org/10.1016/j.healthpol.2009.05.007.

Full text

APA, Harvard, Vancouver, ISO, and other styles

33

Assa, Jacob. "Finance, social value, and the rhetoric of GDP." Finance and Society 4, no. 2 (November 30, 2018): 144–58. http://dx.doi.org/10.2218/finsoc.v4i2.2869.

Full text

Abstract:

The global financial crisis is usually seen as a failure of neoclassical economic theory and neoliberal policy, but it also represented an epistemological failure. Forecasters who missed the crisis neglected to include the financial sector in their models, while aggregate indicators such as GDP failed in spite (or perhaps because) of their heavy emphasis on financially driven growth. In contrast to both critics and proponents of GDP who see it as a purely statistical measure, this article argues that GDP is in fact a form of numerical rhetoric. Political messages in such estimates were explicit until the early twentieth century, but have since become implicit in hidden assumptions. To uncover the narratives built-in to GDP’s view of finance, the article conducts a thought-experiment comparing GDP with two counterfactual indicators corresponding to historical views of finance as either non-productive or an actual cost to society. The analysis shows how changing this single assumption leads to very different narratives regarding the class-balance of workers vs. capitalists, the relative importance of consumption, and the extent of space that exists for public policy to influence the economy. The article concludes with some thoughts on making the implicit assumptions in GDP explicit, and opening up the debate to the broader public in a transparent way.

APA, Harvard, Vancouver, ISO, and other styles

34

Margotta, Donald G. "The Legal Meaning Of Agency And Its Implications For Finance Theory." Journal of Applied Business Research (JABR) 6, no. 1 (October 25, 2011): 34. http://dx.doi.org/10.19030/jabr.v6i1.6316.

Full text

Abstract:

Agency theory in the finance literature is based on the assumption that an agency relationship exists between a firms managers, the agents, and its shareholders, the principals. This paper demonstrates that, in a legal sense, no formal agency relationship exists between managers and shareholders. Legal theory views managers as agents of the corporation rather than of shareholders, and the paper discusses the implications of these differences for finance theory.

APA, Harvard, Vancouver, ISO, and other styles

35

Mansor Haji Ibrahim, Mansor Haji Ibrahim. "Rethinking Islamic Economics." journal of king Abdulaziz University Islamic Economics 32, no. 2 (July 9, 2019): 119–24. http://dx.doi.org/10.4197/islec.32-2.9.

Full text

Abstract:

The emergence of Islamic viewpoints on economic issues under the umbrella of Islamic economics has captivated much interest especially in its practical manifestation in Islamic banking and finance. In light of the failure of mainstream economics to address many pressing issues, and hence the need for alternative views, this paper offers assessments of Islamic economics whether (i) it is relevant to this need, (ii) it has progressed to the extent that it has been made to become relevant, and (iii) it is also in need of reform. While I argue that Islamic economics is relevant, it falls short of expectations on the second issue. The major reasons being: (a) the lack of progress in Islamic economics theory, (b) the similarity of Islamic economic practices in the forms of Islamic finance to conventional finance, and (c) its limited ability thus far to embrace multi-perspective views. On the basis of these, I conclude that Islamic economics is also in need of reform.

APA, Harvard, Vancouver, ISO, and other styles

36

Peytcheva, Marietta, and Peter R. Gillett. "How Partners' Views Influence Auditor Judgment." AUDITING: A Journal of Practice & Theory 30, no. 4 (November 1, 2011): 285–301. http://dx.doi.org/10.2308/ajpt-10170.

Full text

Abstract:

SUMMARY Prior research has shown that auditors who learn superiors' views before making their own judgment are influenced by them (e.g., Peecher 1996; Tan et al. 1997; Cohen and Trompeter 1998; Brown et al. 1999; Wilks 2002). We use the theory of motivated reasoning (Kunda 1990, 1999) to examine the malleability of individual auditors' judgments after auditors have reached their own independent conclusions. In a between-subjects experiment with practicing auditors and audit students, we find that auditors who learn the views of their superiors after reaching their own judgment subsequently report that their original, independent judgment had been the same as that of their superiors. Our findings provide evidence that knowledge of superiors' views biases auditors' reports of their prior independent judgments, potentially inhibiting discussion and resolution of contrary views. Moreover, in our study this bias is not significantly different from the influence superiors' views have on auditors who learn those views prior to reaching their own conclusions. We discuss the implications of these findings for audit practice. Data Availability: Contact the first author.

APA, Harvard, Vancouver, ISO, and other styles

37

Hudson, Michael. "Roscher’s Victorian views on financial development." Journal of Economic Studies 22, no. 3/4/5 (June 1995): 187–208. http://dx.doi.org/10.1108/eum0000000003982.

Full text

APA, Harvard, Vancouver, ISO, and other styles

38

Hülsmann, Jörg Guido. "New keynesian monetary views: A comment." Quarterly Journal of Austrian Economics 6, no. 4 (December 2003): 73–76. http://dx.doi.org/10.1007/s12113-003-1005-3.

Full text

APA, Harvard, Vancouver, ISO, and other styles

39

Choy, Petrus W. C., T. L. Yip, Kelvin Pang, and Eunha Lee. "A study of the critical success factors of international ship finance centre." Maritime Business Review 1, no. 1 (April 25, 2016): 40–54. http://dx.doi.org/10.1108/mabr-03-2016-0003.

Full text

Abstract:

Purpose The purpose of this study is to identify the critical success factors to international ship finance centre (ISFC) and to understand the reasons behind ship financing decision by shipowners and their views on the potential of Shanghai to become an ISFC in the near future. Design/methodology/approach Survey questionnaire and follow-up interviews were conducted. The survey of this study was conducted by firstly sending online questionnaire with interview questions via email and then carrying out interview either on telephone or in-person with the interview questions to collect factual data and views from individual interviewees. Findings This study identified governmental support and stable policy, sound and favourable legal system, advanced maritime cluster and dynamic source of finance as critical success factors which can help Shanghai to evolve into an international maritime centre with dual function as an ISFC which is a synthesis with the maritime sector of an international finance centre. Originality/value This paper is known to be the first to link international maritime centre with ISFC.

APA, Harvard, Vancouver, ISO, and other styles

40

Shin, Yongseok. "Finance and Economic Development in the Very Long Run: A Review Essay." Journal of Economic Literature 56, no. 4 (December 1, 2018): 1577–86. http://dx.doi.org/10.1257/jel.20171407.

Full text

Abstract:

I review William N. Goetzmann’s Money Changes Everything: How Finance Made Civilization Possible. This magnificent book offers insightful coverage of more than 5,000 years of human history under the theme of “how finance made civilization possible.” I reinterpret its main hypotheses in the context of recent economic research on finance and development, and also compare them with other economic historians’ views. I suggest that further examinations of the historical facts in the book could guide us in rethinking financial regulation. ( JEL E42, E44, G00, N20)

APA, Harvard, Vancouver, ISO, and other styles

41

Mitchell, Jason D., Grace V. Dharmawan, and Alex W. Clarke. "Managements' views on share buy-backs: an Australian survey." Accounting and Finance 41, no. 1-2 (July 2001): 93–129. http://dx.doi.org/10.1111/1467-629x.00055.

Full text

APA, Harvard, Vancouver, ISO, and other styles

42

Ambrocio, Gene, Iftekhar Hasan, Esa Jokivuolle, and Kim Ristolainen. "Are bank capital requirements optimally set? Evidence from researchers’ views." Journal of Financial Stability 50 (October 2020): 100772. http://dx.doi.org/10.1016/j.jfs.2020.100772.

Full text

APA, Harvard, Vancouver, ISO, and other styles

43

Dion, Michel. "Fraud and guilt: rationalization strategies and the relevance of Kierkegaardian life-views." Journal of Financial Crime 26, no. 2 (April 1, 2019): 607–22. http://dx.doi.org/10.1108/jfc-01-2018-0009.

Full text

Abstract:

Purpose The purpose of this paper is to use Kierkegaard’s life-views (aesthetical, ethicist and religious life-views) for better understanding the way fraudsters are dealing with their ontic-existentiell guilt, while developing rationalization tactics. Design/methodology/approach Rationalization tactics make possible to neutralize moral discomfort about fraudulent practices. Endorsing Kierkegaard life-views actually unveils three basic patterns fraudsters could agree with (consciously or not): the focus for individualization processes, the ontic-existentiell quest and the attitude towards guilt. Each Kierkegaardian life-view has deepened this threefold pattern in a very different way. Findings The aesthetician life-view is so emphasizing immediacy and pleasure that it strengthens an amoral perspective. Fraudsters could easily adopt such life-view. The ethicist is so basically concerned with morality (distinction between good and evil) that he/she cannot consciously favour fraudulent practices. At best, fraudsters may be “would-be ethicists”. As long as they are unable to feel repentance, fraudsters will not be able to fully embrace the religious life-view. At best, they may be “would-be religious”. Research limitations/implications The way Kierkegaard’s life-views could put light on fraudsters’ rationalization tactics has not been empirically assessed. Empirical studies that would be focussed on such topics should deepen the relevance and meaning of fraudsters’ psychological, sociological, cultural and religious/spiritual traits. Originality/value The paper analyzes to what extent fraudsters could feel psychological guilt, as well as ontic-existentiell guilt, as it is grounded on ontological-existential guilt (guilt as an ontological category). Taking Kierkegaard’s life-views as reference pattern, it presents the implications of being oriented towards immediacy/pleasure (avoiding guilt, at any cost), towards freedom (being aware of one’s guilt) or towards the infinite (being fully aware of one’s guilt).

APA, Harvard, Vancouver, ISO, and other styles

44

da Empoli, Domenico. "Buchanan, J. M. - Musgrave, R. A., Public Finance and Public Choice – Two Contrasting Views of the State." Journal of Public Finance and Public Choice 17, no. 2 (October 1, 1999): 213–15. http://dx.doi.org/10.1332/251569299x15665365039634.

Full text

Abstract:

Abstract Buchanan, J. M. - Musgrave, R. A., 1999, Public Finance and Public Choice - Two Contrasting Views of the State, Cambridge, Mass., The MIT Press, pp.ix+272, 27.50 US $, hardcover, ISBN 0-262-02462-4.

APA, Harvard, Vancouver, ISO, and other styles

45

Hirth, Marilyn A. "An Investigation of School Superintendents’ Views of School Funding Problems and School Finance Reform in Tennessee." Journal of School Leadership 3, no. 6 (November 1993): 622–34. http://dx.doi.org/10.1177/105268469300300602.

Full text

Abstract:

Current or potential legal challenges have forced many states to scrutinize and reform their existing school finance structures. Many states are experiencing similar school finance problems; therefore, in an effort to provide information that may be beneficial to other states and superintendents, school funding, tax reform, and education reform in Tennessee are examined. It was the purpose of this study to request information from superintendents concerning the extent and impact of budget cuts for 1991–1992, solicit their opinions on tax reform, ask their impression of the small school system lawsuit (Tennessee Small School Systems v. McWherter, 1988), and assess the effect of proposed Basic Education Program (BEP) requirements on special education programs in their local school district.

APA, Harvard, Vancouver, ISO, and other styles

46

Willoughby, Katherine G., and Julia E. Melkers. "Implementing PBB: Conflicting Views of Success." Public Budgeting & Finance 20, no. 1 (January 2000): 85–120. http://dx.doi.org/10.1111/0275-1100.00006.

Full text

APA, Harvard, Vancouver, ISO, and other styles

47

Brinn, Tony, and Michael John Jones. "The determinants of a successful accounting manuscript: Views of the informed." Accounting Forum 32, no. 2 (June 2008): 89–113. http://dx.doi.org/10.1016/j.accfor.2007.12.002.

Full text

APA, Harvard, Vancouver, ISO, and other styles

48

Paisey, Catriona, and Nicholas J. Paisey. "Developing skills via work placements in accounting: Student and employer views." Accounting Forum 34, no. 2 (June 2010): 89–108. http://dx.doi.org/10.1016/j.accfor.2009.06.001.

Full text

APA, Harvard, Vancouver, ISO, and other styles

49

Carmignani, Fabrizio, Emilio Colombo, and Patrizio Tirelli. "Exploring different views of exchange rate regime choice." Journal of International Money and Finance 27, no. 7 (November 2008): 1177–97. http://dx.doi.org/10.1016/j.jimonfin.2008.06.004.

Full text

APA, Harvard, Vancouver, ISO, and other styles

50

Wong, Hoi Tay. "Maintaining Consistent Global Asset Views: A Comment." Financial Analysts Journal 54, no. 5 (September 1998): 7–8. http://dx.doi.org/10.2469/faj.v54.n5.2205.

Full text

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!