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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
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