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Topic Review
Effect of Financial Digital Transformation on Financial Performance
The ability of A-share listed companies to adhere to the digital economy and achieve long-term corporate benefits amidst an uncertain external environment through financial digital transformation remains a crucial concern for entrepreneurs and scholars. Financial digital transformation significantly boosts corporate financial performance for A-share listed companies, and this enhancement is sustainable over time. Information symmetry and operational expenses function as intermediaries in the financial digital transformation process that affects firm financial performance.
  • 1.1K
  • 21 Dec 2023
Topic Review
Earthquake Catastrophe Bond Pricing
The potential for economic losses due to earthquakes keeps increasing due to the development of the socioeconomic system and urbanization. The disaster management funds are insufficient to cover the losses suffered. Therefore, there is a need for an alternative funding mechanism linked to the financial market, such as catastrophe bonds.
  • 1.1K
  • 28 Nov 2022
Topic Review
Anti-Corruption Disclosure and Political Corporate Social Responsibility
Corruption is a major concern globally, particularly in developing countries, such as Bangladesh, where it is the main obstacle to economic development. Corruption is also mentioned as the major impediment to accomplishing sustainable development. Corruption is the main impediment to economic development in Bangladesh. The country’s financial sector is under threat due to issues such as illegal money transfers, money laundering, and terrorist financing. The Paradise Papers and The Panama Papers scandals have found many Bangladeshi business people and politicians involved in offshore businesses globally. The recent misappropriation of the financial sector, financial heist of the Central Bank (BB), liquidity crises, share market scandal, and political intervention on banks have left the financial sector in turmoil. Companies provide more Corporate Social Responsibility (CSR) expenditure in order to signal to stakeholders about their motivation and determination to social responsibility in relation to enhancing transparency and accountability. Working in a high or low corruption environment, CSR expenditure has significant value because the expenditure increases visibility to the market, improving reputation.
  • 1.1K
  • 28 Jun 2022
Topic Review
Unabsorbed Slack Resources and Enterprise Innovation
In 1963, Cyert & March defined slack resources as “the difference between total resources needed by the enterprise organization to maintain the status quo and the resources actually possessed by the organization”. There exist different forms of slack resources, such as idle machinery and equipment, surplus cash, extra employees, and semi-finished products in processing.  Technological innovation plays an important role in the success of enterprises and it is a critical factor for them to gain strong short-term market performance and long-term competitive advantage. Due to long cycles, large investments, and high adjustment costs, adequate resource support is essential to ensure the sustainability of innovation activities.
  • 1.1K
  • 13 Apr 2022
Topic Review
The Financial Outcome of Successful Green Innovation
Climate change, pollution of the environment, and the consecutive challenges for the 21st century have been increasingly recognized by governments, policymakers, and industry over the last decade. It is therefore vital to transition from environment- and resource-intensive trajectories to more sustainable growth paths for the global economy. This also requires corporate environmentalism and (green) technological innovation. To realize sustainable growth paths, green innovation and technology diffusion must be financially and commercially attractive to convince corporate decision makers to introduce environmentalism. The current strand of literature on the financial attractiveness of green innovation can be divided into two parts: the traditional view follows Friedman and considers green innovation as firm-value decreasing, while the Porter hypothesis argues that environmental policies, adoption of corporate environmentalism, and green innovation increase profits of firms by reducing costs and increasing revenues. In fact, prior studies provide empirical evidence to support the Porter hypothesis for many cases. Therefore, scholars have suggested intervention by governments to overcome these barriers. Government organizations included environmental issues into their agendas for multiple decades now. As a result, different forms of intervention were introduced, ranging from regulatory (e.g., forced shutdowns or investments) to market-based, economic measures (e.g., supply-push and demand-pull). One of the most important green growth strategies from a governmental perspective is the development of green technologies through appropriate innovation to stimulate corporate environmentalism, particularly green innovation policies.
  • 1.1K
  • 11 Apr 2022
Topic Review
Corporate Governance, Financial Innovation and Performance
In recent years, the rapid development of digital technology has prompted changes in the business model of banks. The business model has shifted from conventional physical bank branches to internet banking and then to mobile banking. During 2011–2019, the banks have higher shareholding of institutional investors, ratio of independent directors, rate of directors’ attendance, average education level of directors and ratio of directors with a financial or accounting background, the greater innovative financial services offered by banks. After 2015, the influence of corporate governance on banks’ innovative financial services has increased. Moreover, the greater financial innovation services, the higher the bank profitability and value, especially after 2015. Finally, offering more innovative financial services can enhance the value of financial-holding subsidiary banks; by contrast, doing the same might negatively affect the profitability of nonfinancial-holding banks.
  • 1.1K
  • 06 Jun 2022
Topic Review
Heterogeneity of Corporate Financialization and Total Factor Productivity
The most important stylized fact about the Chinese economy is the tendency toward financialization, which is referred to as a key feature of capital extension following the reversal of the real economy. Corporate financialization can be defined as a firm making substantial investments in financial assets. Some empirical research provides evidence that corporate financialization can stimulate the short-term performance of firms and reach higher production efficiency yields, while over-financialization may hinder economic growth by extracting additional profits from the economy into the financial sector, thereby reducing production efficiency. The capital misallocation causes poor allocation of resources, leading to a negative effect on aggregate total factor productivity (TFP).
  • 1.1K
  • 13 Jun 2022
Topic Review
Carbon Emissions and Firm Performance
: This paper examines the effects of carbon emissions on the accounting and market-based performance of financial and non-financial firms in emerging economies. Data for 104 financial and 328 non-financial firms constituting 2591 observations operating in 22 emerging economies were collected from the Datastream database for the period 2011–2020. We applied OLS and 2SLS regression techniques to analyze the data. The results show that financial firms emit less carbon than their non-financial counterparts. The results further show that carbon emissions reduce firms’ return on equity, Tobin’s Q, Z-score, and credit rating. Our findings remain robust in different estimation techniques and alternative proxies of performance. Our results have some important policy implications for emerging economies.
  • 1.1K
  • 17 Dec 2021
Topic Review
Vectoring & Fractalisation Of Fiscal Stress
Never before like pan global contagion pandemic COVID-19 has intensely up-regulated stress on the indo money-market domains.  Authors try to see the light at end of tunnel. Consider direct finance to consumers as the anti-dote; termed as fractalisation; vectoring; and granulation of stress. Heritage structure as cue and parable. Identify the internal causes of an obstinate stress causers and Ayurvedic sector as the green field opportunity.  
  • 1.1K
  • 14 Jul 2020
Topic Review
Environmental, Social and Governance
The world is constantly changing, and with an evolving global environmental crisis, there is a growing trend of Corporate Social Responsibility, and Environmental, Social, and Governance (ESG) disclosure initiatives. The final report on the new E.U. taxonomy for sustainable activities was released in 2020, making ESG disclosure more relevant. Environmental, Social, and Governance refers to non-financial information about how a firm deals with issues on this matter, and its importance for firm valuation is growing. Even though ESG information might lack standardisation, scholars argue that it can help adapt to environmental changes and even be a part of a company’s competitive strategy.
  • 1.1K
  • 15 Aug 2022
Topic Review
ESG Disclosure Practices in Europe
The increased focus on environmental (E), social (S), and governance (G) (ESG) disclosure has become a necessary step toward the integration of sustainability practices into firms’ culture to meet the expectations of stakeholders. Both board CSR orientation and strategy and the GRI have positively and significantly affected the overall disclosure of ESG practices within Europe.
  • 1.1K
  • 27 Feb 2024
Topic Review
Effectiveness Factors of Internal Audit Quality in Banks
Due to the complexity of internal audit effectiveness, it has been less studied in accounting and finance. Internal audits are defined by different authors in different ways. Internal audit effectiveness helps to achieve the set target by the organization and to reach the goals within a specific time is the effectiveness of internal audit quality. Internal audit quality evaluated through potential factors such as competence, objectivity, performance, board audit committee support, and independence. 
  • 1.1K
  • 18 Dec 2023
Topic Review
Spillovers across the Asian OPEC+ Financial Market
The entry extends prior research by investigating the dynamics of the Asian OPEC+ oil stock market in light of recent exogenous events: natural calamities and geopolitical occurrences.
  • 1.1K
  • 25 Oct 2023
Topic Review
Consumers’ Willingness to Adopt Digital Banking
Even though the literature implies that customers and banking organizations can profit from digital banking in various ways, client adoption of this service is still low, especially in emerging and developing nations. Consumers’ openness to digital services limits their willingness to adopt digital banking, especially mobile banking services. 
  • 1.1K
  • 04 Jan 2024
Topic Review
Green Finance of Chinese Commercial Banks
Green finance is a sustainable force in promoting green development. China’s social financing structure determines the key role that green credit plays in sustainable development. Under the dual pressure of future economic downturn and huge capital gaps, it is worth exploring whether to continue promoting green credit that conforms to the long-term market mechanism.
  • 1.0K
  • 11 May 2022
Topic Review
LSTM-Based Stock Prediction and Selection
A great deal of attention has been devoted to the use of neural networks in portfolio management, particularly in the prediction of stock prices. First, data from historical quotes and technical and fundamental indicators are used in the long short-term memory (LSTM) network to provide good predictions. Second, the EMN strategy allows for the funding of long-position stocks by short-sell-position stocks, thus hedging the market risk.
  • 1.0K
  • 04 Dec 2023
Topic Review
Energy Sector and the Global Economy
The future of the energy sector is an urgent topic nowadays, as the survival of humanity and each of researchers depends on it. This sector is part of a larger whole, i.e., of the national or global economy, and it determines its growth. This became particularly obvious recently as it has become necessary to increase the share of renewable energy in the total energy balance to stop global warming, which is the source of climate change.
  • 1.0K
  • 07 Dec 2022
Topic Review
Electricity Price and Quantity Uncertainty
Electricity is usually traded in a short-term market (spot market) and a long-term market via contracts for future delivery (forward contracts). The electricity market is characterized by being highly volatile when compared to other commodity markets. This high volatility in terms of price and quantity is due to market circumstances (e.g., expectations or strategies of each company and economic dynamics) and physical conditions (e.g., climate, water availability, fuel production, or damage to the power transmission network).
  • 1.0K
  • 18 Jun 2021
Topic Review
Chief Financial Officer Compensation and Corporate Sustainability
CFO compensation describes the remuneration of CFOs, which can be short-term and long-term oriented, cash based and non-cash based, and fixed or variable. The design of CFO compensation is crucial to aligning the interests of the CFO with the financial and non-financial interests of other stakeholders, making it an important corporate governance tool. 
  • 1.0K
  • 15 Nov 2021
Topic Review
Predicting Risk of Corporate Bankruptcy
Predicting the risk of corporate bankruptcy is one of the most important challenges for researchers dealing with the issue of financial health evaluation. The risk of corporate bankruptcy is most often assessed with the use of early warning models. The results of these models are significantly influenced by the financial features entering them. 
  • 1.0K
  • 01 Dec 2023
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