Emerald
SCOPUS (1999-2025)ESCI-ISI
1526-5943
Cơ quản chủ quản: Emerald Group Publishing Ltd.
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AccountingFinance
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Các bài báo tiêu biểu
Financial development index and economic growth: empirical evidence from India
Tập 12 Số 2 - Trang 98-111 - 2011
PurposeThe purpose of this paper is to construct a financial development index
(FDI) for the Indian economy and also examine the relationship between FDI and
economic growth.Design/methodology/approachAugment Dickey Fuller, Phillips
Perron and Ng Perron unit root tests are employed in order to determine the
level of integration. The long‐ and short‐run dynamics are obtained by using
auto‐regressiv...
Erratum
- 2004
This article has been withdrawn as it was published elsewhere and accidentally
duplicated. The original article can be seen here: 10.1108/09657960410699667.
When citing the article, please cite: Joseph Mariathasan, (2004), “Bond indices:
understanding all the angles”, Balance Sheet, Vol. 12 Iss: 4, pp. 10 - 13.
Can virtue and honesty add up? Why new laws can't enforce morality
- 2004
There is an unintended irony in the US Securities and Exchange Commission's view
that “the world of investing is fascinating, complex and can be very fruitful”.
For, with the benefit of hindsight, we all know just how fruitful that world was
for the likes of Enron, Worldcom, Arthur Andersen and others. Just how
fascinating and complex the world of investing is, has been brought into the
public spo...
The Properties of Incremental VaR in Monte Carlo Simulations
- 2002
Incremental value‐at‐risk (VaR) is used to measure the effectiveness of
diversification. However, the statistical properties of the estimated
incremental VaR have not been fully explored. In this article, the author
compares incremental VaR with other VaR‐based risk measures. The article derives
the exact distribution of the estimated incremental VaR, when obtained using
Monte Carlo simulation. Th...
Auditors find SOX uncomfortable: knee‐jerk hysteria or essential check on probity?
- 2004
Hysteria isn't the sort of word you usually associate with the unfrenzied,
unflappable sort of people who earn their living introducing and implementing
financial controls into organizations or the auditors who check their
effectiveness.
The way ahead on financial instruments: the banks have their say
- 2001
The issue of how banks should disclose the effects of financial instruments is
fraught. The global standard‐setting community put forward their views in what
became known as the Joint Working Group’s proposals. These aroused strong
feelings in the banking world. This article is the first detailed response from
the banking community. It argues for evolution of the rules rather than radical
change.
Conceptual lessons on financial strategy following the US sub‐prime crisis
- 2008
PurposeOn September 18, 2007, the Federal Reserve Open Market Committee took a
major step by cutting the federal funds rate by one‐half a percent (50 basis
points). The only time this had happened in the USA was immediately after the
September 11, 2001 attacks. Then the sub‐prime derivatives market threatened to
engulf the US economy under a dark cloud of uncertainty. The purpose of this
paper is ...