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External reactive detection v. internal proactive prevention

Dyer, Robin - In: Journal of Financial Crime 20 (2013) 3, pp. 287-292

Purpose – All members of staff up to the Chairman of the Board now get daily briefings of the serious issues within the financial sector. Headlines are commonly quoting regulatory fines, once in the thousands and now in the millions. Errors or poor working practice have resulted in fundamental...

Persistent link: https://www.econbiz.de/10014866156

Who were the winners and losers in the Financial Crisis of 2008: it depends

Fisher, James; Gilsinan, Jim; Islam, Muhammed; Seitz, Neil - In: Journal of Financial Crime 21 (2014) 4, pp. 447-460

Purpose – This paper aims to address the question of who gained and who lost in the financial crisis of 2008. Design/methodology/approach – Gains and losses were identified by groups ranging from bankers to homeowners to taxpayers. Findings – Gains and losses are not neatly split by a main...

Persistent link: https://www.econbiz.de/10014866614

Conference report ‐ Designing a corporate governance course ‐ What do you think?

Holland, John - In: Journal of Applied Accounting Research 6 (2001) 2, pp. 10-12

interests of the SIG members, be aimed at the final year of a UK undergraduate programme in accounting and finance and emphasise … course to have a solid inter disciplinary focus, but with the accounting and finance field at its heart. …

Persistent link: https://www.econbiz.de/10014837841

The expectation differences among stakeholders in the financial valuation fitness of auditors

DiGabriele, James Anthony - In: Journal of Applied Accounting Research 17 (2016) 1, pp. 43-60

Purpose – The purpose of this paper is to investigate if there is an expectation gap among accounting academics, accounting practitioners, and users of financial statements in the financial valuation fitness of auditors. Complex reporting standards and current market expectations have the...

Persistent link: https://www.econbiz.de/10014838061

Do corporate governance and ownership structure impact dividend policy in emerging market during financial crisis?

Mehdi, Mili; Sahut, Jean-Michel; Teulon, Frédéric - In: Journal of Applied Accounting Research 18 (2017) 3, pp. 274-297

Purpose The purpose of this paper is to study the impact of the ownership structure and board governance on dividend policy in emerging markets. The authors test whether the effects of corporate governance on dividend policy change during crisis periods. Design/methodology/approach The authors...

Persistent link: https://www.econbiz.de/10014838087

Forecasting in Austrian companies

Hofer, Peter; Eisl, Christoph; Mayr, Albert - In: Journal of Applied Accounting Research 16 (2015) 3, pp. 359-382

Purpose – The purpose of this paper is a comparison of forecasting behaviour of small and large Austrian firms, analysing their forecast practices in a volatile business environment. Design/methodology/approach – The empirical analysis of the paper, deductive by nature, was conducted by...

Persistent link: https://www.econbiz.de/10014838162

Involving financial service providers in supply chain finance practices

Martin, Judith; Hofmann, Erik - In: Journal of Applied Accounting Research 18 (2017) 1, pp. 42-62

integrated management of supply chain flows through supply chain finance (SCF) practices. In addition, service requirements are …

Persistent link: https://www.econbiz.de/10014838164

The 7 Cs of rural credit in China

Turvey, Calum G.; He, Guangwen; Kong, Rong; Ma, Jiujie; … - In: Journal of Agribusiness in Developing and Emerging Economies 1 (2011) 2, pp. 100-133

, and Collateral) and for each “C” provide some aspect of importance related to agricultural finance. Design … farm economic growth due to the collectivization of land and the potential for agricultural lending from the …

Persistent link: https://www.econbiz.de/10014839084

Are equity investments well‐timed? a study of timing parameters of equity mutual funds in India

Sondhi, H.J.; Jain, P.K. - In: Journal of Advances in Management Research 3 (2006) 1, pp. 17-25

Financial performance of equity mutual funds depends upon the aggregate performance of individual stocks held in the mutual fund portfolio. Rate of return and risk‐adjusted returns are widely used parameters of fund performance. These measures of financial performance, inter‐alia, depend...

Persistent link: https://www.econbiz.de/10014839888

Financing non‐traditional exports in Ghana

Buatsi, Seth N. - In: Journal of Business & Industrial Marketing 17 (2002) 6, pp. 501-522

hardly obtain finance for export operations. Interest rates are high, and financial institutions prefer granting short … institutions have to be more exporter‐friendly to ensure the success of the national export‐led growth strategy. The recent (2000 …) Export Development and Investment Act is likely to provide greater access to export finance for exporting firms. …

Persistent link: https://www.econbiz.de/10014842676