PurposeThe purpose of this study is to define FinTech, differentiating it from financial technology and use the definition to develop an industry framework.Design/methodology/approachUsing the existing literature on FinTech ...... hiện toàn bộ
PurposeThe paper aims to investigate the monthly and trading month effects in the stock market returns of the ASE using daily data before and after the crisis of 1999‐2001. In addition, the study seeks to consider data from both periods of the ASE, before and after the upgrade of the market (May 2001).... hiện toàn bộ
Muhammad Zubair Tauni, Zia-ur-Rehman Rao, Hong Fang, Minghao Gao
PurposeThe purpose of this paper is to investigate the impact of the key sources of information, namely, financial advice, word-of-mouth communication and specialized press, on trading behavior of Chinese stock investors. The study also analyzed if the association between the key sources of information and trading beha...... hiện toàn bộ
It may be instructive to examine the reaction of the accounting profession to the inflationary phenomenon in the ten countries in which tentative or final positions have been taken. The record is curious indeed.
Recently there has been a new interest in capital budgeting. The interest can be traced to two sources: (1) lack of satisfaction with the way that standard NPV procedures perform, and (2) the development of new financial techniques and their application to corporate finance, notably the application of option pricing models. The first source creates the demand for a critical re‐evaluation o...... hiện toàn bộ
HeinPloegmakers, MarkSchweitzer, AlirezaTourani Rad
So sánh bốn thước đo hiệu suất điều chỉnh rủi ro và giải thích tầm quan trọng của chúng, đặc biệt là đối với ngành ngân hàng. Áp dụng thước đo tỷ suất sinh lời điều chỉnh rủi ro trên vốn (RAROC) cho năm loại sản phẩm tại một số chi nhánh của một ngân hàng quốc tế trong sáu tháng, thấy được sự khác biệt đáng kể giữa RAROC yêu cầu và RAROC thực tế và điều tra các lý do tại sao. Thảo luận cả ...... hiện toàn bộ
To judge from the literature there has been a substantial amount of research carried out into the evolution of supervisor training. For the most part, however, this work has been carried out by those with psychological/sociological leanings; in fact it should more appropriately be described as “validation”, in that no attempt has been made to value the effects of the training programmes in...... hiện toàn bộ
PurposeThe purpose of this paper is to investigate the economic consequences of different dimensions of accounting conservatism: ex ante (balance sheet or unconditional) conservatism and ex post (earnings or conditional) conservatism. It is argued that the two dimensions...... hiện toàn bộ
The total neglect of human assets as opposed to physical assets is one of the anomalies of financial accounting. Perhaps nowhere is this anomaly greater than in the instance of the professional football club, because here the net worth of the human resources, principally the playing staff, helps determine playing success and perhaps ultimately financial success. Moreover, such is the natur...... hiện toàn bộ