Encyclopedia
Scholarly Community
Encyclopedia
Entry
Video
Image
Journal
Book
News
About
Entry
Entry
Video
Image
Log in/Sign up
Submit
Entry
Video
Image
Subject:
All Disciplines
Arts & Humanities
Biology & Life Sciences
Business & Economics
Chemistry & Materials Science
Computer Science & Mathematics
Engineering
Environmental & Earth Sciences
Medicine & Pharmacology
Physical Sciences
Public Health & Healthcare
Social Sciences
Sort:
Hottest
Latest
Alphabetical (A-Z)
Alphabetical (Z-A)
Type:
All
Topic Review
Biography
Topic Review
Historical Development of the Fair Value Model
The use of fair value (F.V.) can help businesses obtain more up-to-date financial information on how they are doing and make financial reporting more transparent than traditional accounting methods. It also poses many problems for auditors because they have to make detailed estimates and adjustments when they look at the assets and liabilities of a company. Because “Fair Value Measurements (F.V.M.s)” are based on the current prices, certain assets and liabilities were not evaluable because there were not enough efficient markets for them. There is an “agency problem” between managers and owners, which means more incentives for managers to manipulate and misrepresent financial information.
912
09 Sep 2022
Topic Review
History of the Euro
The euro came into existence on 1 January 1999, although it had been a goal of the European Union (EU) and its predecessors since the 1960s. After tough negotiations, particularly due to opposition from the United Kingdom, the Maastricht Treaty entered into force in 1993 with the goal of creating an economic and monetary union by 1999 for all EU states except the UK and Denmark (even though Denmark has a fixed exchange rate policy with the euro). In 1999 the currency was born virtually and in 2002 notes and coins began to circulate. It rapidly took over from the former national currencies and slowly expanded behind the rest of the EU. In 2009 the Lisbon Treaty finalised its political authority, the Eurogroup, alongside the European Central Bank.
3.4K
29 Nov 2022
Topic Review
Human Capital Management and Business Performance
Human capital (HC) is a key factor of the performance and competitiveness of enterprises. HC as an element of intellectual capital, efficiency of invested capital and efficiency of human capital positively affect firms' return on equity (ROE) and business performance.
200
25 Jan 2024
Topic Review
Idiosyncratic Viral Losses
The viral spread of operational losses through global markets by interconnected multinational banks can be compared to viruses spread through interconnected countries and the significant losses incurred; this can be referred to as idiosyncratic viral loss theory. This idiosyncratic viral loss theory discusses systemic operational losses that are evident in human error, fraud, and legal expenses that are aligned to systemic operational risk. The occurrences of significant losses that are idiosyncratic in nature and that are linked to failed internal processes, people, systems, and external events. This study employs the Compliance and Ethics Group’s (OCEG’s) standard that integrates governance, risk management, internal control, assurance, and compliance (GRC capability model) into one functional goal to improve quality and principled performance through measurable tools that may enhance effectiveness and efficiency practices. Four important considerations were identified that could bolster effective risk management practices: (a) a comprehensive enterprise-wide risk; (b) controlling fraud; (c) going beyond the minimum risk assessment requirements set forth by the banking regulators; (d) independent risk identification and management. These considerations towards effective risk management practices may help reduce systemic operational losses viral spread in banks.
644
24 Feb 2021
Topic Review
Impulse Buying Behavior in Fast Fashion Physical Stores
The health crisis caused by COVID-19 has affected consumption and payment patterns worldwide. Consumers have had to change their habits and deal with new sanitation guidelines and have often struggled with lengthy infrastructure closures. These factors significantly influenced both the choice of payment methods and purchase decisions made by consumers. Still, consumption patterns during the pandemic as a new social situation have not yet been thoroughly investigated.
4.5K
22 Apr 2022
Topic Review
Inconel 617 Forging
In the world of high-performance materials, Inconel 617 stands out as a remarkable alloy, renowned for its exceptional combination of strength, oxidation resistance, and creep resistance at high temperatures. This nickel-chromium-cobalt-molybdenum alloy is highly versatile and is extensively used in industries that demand reliable performance under extreme conditions. One of the most effective ways to utilize Inconel 617 is through forging, which enhances its mechanical properties and makes it suitable for a wide range of applications
48
05 Aug 2024
Topic Review
Inflation-Hedging Capabilities of Real Estate Investment Portfolios
Inflation is a term used to describe a purely monetary rate of upward movement in the prices of goods during a specific time frame. There has been a wide belief that real estate is a source of good investment portfolios because it has a hedge against inflation.
299
18 Jan 2024
Topic Review
Influence of ESG Risk Scores on Financial Distress
Financial distress is a research topic in finance that has attracted attention from academia following past financial crises. Although previous studies associate financial distress with several elements, the relationship between distress and ESG has not been broadly explored.
494
17 May 2023
Topic Review
Influence of SDG on Firm Performance
The Sustainable Development Goals (SDGs) seek to enhance human dignity and prosperity while simultaneously safeguarding the planet’s fundamental biophysical processes and ecosystem services. They recognize that reducing poverty and inequality necessitates long-term economic growth, peace, and justice strategies, as well as strategies to address basic social needs such as education, health, social protection, and job opportunities—all while addressing climate change and improving environmental protection.
779
23 May 2022
Topic Review
Information Technology Governance and Bank Performance in Jordan
Financial performance is identified by return on investment (ROI), return on equity (ROE), and Tobin’s Q. Averages of these variables were calculated for five years from 2015 to 2019. In fact, there is evidence for the general argument that banks will improve their performance by implementing information technology governance (ITG).
307
24 Jan 2024
Page
of
21
Featured Entry Collections
>>
Featured Books
>>
Encyclopedia of Social Sciences
Chief Editor:
Michael McAleer
Encyclopedia of COVID-19
Chief Editor:
Stephen Bustin
Encyclopedia of Fungi
Chief Editor:
Luis V. Lopez-Llorca
Encyclopedia of Digital Society, Industry 5.0 and Smart City
Chief Editor:
Sandro Serpa
Entry
Video
Image
Journal
Book
News
About
Log in/Sign up
New Entry
New Video
New Images
About
Terms and Conditions
Privacy Policy
Advisory Board
Contact
Partner
ScholarVision Creations
Feedback
Top
Feedback
×
Help Center
Browse our user manual, common Q&A, author guidelines, etc.
Rate your experience
Let us know your experience and what we could improve.
Report an error
Is something wrong? Please let us know!
Other feedback
Other feedback you would like to report.
×
Did you find what you were looking for?
Love
Like
Neutral
Dislike
Hate
0
/500
Email
Do you agree to share your valuable feedback publicly on
Encyclopedia
’s homepage?
Yes, I agree. Encyclopedia can post it.
No, I do not agree. I would not like to post my testimonial.
Webpage
Upload a screenshot
(Max file size 2MB)
Submit
Back
Close
×