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This paper offers a narrative description of Western European monetary policies during the 1980s, seen from a French and European perspective and based on the archives of the General Council of the Bank of France and of the Committee of Governors (CoG) of the central banks of the member states...
Persistent link: https://www.econbiz.de/10015206902
The objective of the paper is to introduce a conceptual framework for the study of learning behavior of an individual investor in the context of stock trading. It is developed based on the review of behavioral finance literature, and insights from cognitive, behavioral and social learning...
Persistent link: https://www.econbiz.de/10012657470
While the Information Systems (IS) discipline has researched digital platforms extensively, the body of knowledge appertaining to platforms still appears fragmented and lacking conceptual consistency. Based on automated text mining and unsupervised machine learning, we collect, analyze, and...
Persistent link: https://www.econbiz.de/10015165897
(budgeting) and that increased family conflict provides an incentive to engage external audit. Of the 457 survey questionnaire … budgeting. The positive association between budgeting and audit confirms the complementary relationship. More importantly, this … relationship is not confounded by the combined impact of size and budgeting and debt and budgeting on voluntary audit. In addition …
Persistent link: https://www.econbiz.de/10015196078
aspects of financial literacy-i.e., budgeting, debt, saving, investment, and insurance-were elicited from a large sample of …-test, and ANOVA. A high level of financial literacy was found among the respondents in relation to budgeting, debt, and saving … part of government agencies, schools, universities, and financial institutions focused on budgeting, debt, and saving …
Persistent link: https://www.econbiz.de/10014332738
Superlatives are commonplace in descriptions of traditional budgeting. Within managerial accounting techniques, it is … criticism of traditional budgeting practices due to their inflexibility and consumption of resources, the existing studies have … information on approaches developed to enhance traditional budgeting methods. Subsequently, research was conducted on the extent …
Persistent link: https://www.econbiz.de/10014461965
objectives of public expenditure management. Results: The government of Benin faces important budgeting challenges when it comes … important budgeting challenges faced by Benin when it comes to implementing its UHC policy are also faced by many other African …
Persistent link: https://www.econbiz.de/10014489784
Since the use of business analytics promises automation of business processes and time savings, the budgeting process … business analytics in the budgeting process and its effect on satisfaction with the budgeting process. Specifically, we focus … on one technical determinant (data infrastructure sophistication) and the importance of the two major budgeting functions …
Persistent link: https://www.econbiz.de/10014503552
We study the relative efficiency of centralized versus decentralized organizational forms given optimized managerial performance evaluation within an incomplete contracting framework with risk‐averse agents under moral hazard. Decentralization and performance evaluation are complementary...
Persistent link: https://www.econbiz.de/10014504519
in budgeting process, level of power and responsibility managers, relation to incentive scheme, and the personal …
Persistent link: https://www.econbiz.de/10010512835