Topic Review
Political Uncertainty and Initial Public Offerings
Considering the importance of market timing in the firm’s decision to go public, it was seen that firms had shown an unwillingness to come up with an initial public offering (IPO) during periods of high political uncertainty. Political uncertainty has shown its influence in all the phases of the IPO process; however, political connections and donations mitigate this effect.
  • 323
  • 16 Jun 2023
Topic Review
Non-Financial Reporting under a Mandatory Regime
Non-financial information (NFI) helps companies, investors, and other stakeholders in the decision-making process, so that the value of NFI increases over time.
  • 324
  • 27 Nov 2023
Topic Review
Determinants of Qualified Investor Sentiment
Risk perception varied widely due to idiosyncrasies in specific countries and regions, the level of pandemic information, reaction to case reports and deaths, attitudes towards vaccination, lockdown compliance, and government measures to support businesses. These various elements combined to create different outlooks in the minds of investors that strongly influenced their investment strategies.
  • 323
  • 28 Jun 2022
Topic Review
Supply Chain Firms in the Fertilizer Market
The improvement of supply chain firms in the fertilizer sector through the increase of their stock market price can be impacted by various factors in the global economic landscape. The potential utilization of big data extracted from the cryptocurrency market is focused, decentralized finance applications, and blockchain technology to model and predict the trajectory of the stock market price of supply chain firms in the fertilizer sector.
  • 322
  • 24 Jul 2023
Topic Review
Digital Transformation on Digital Banks
Digital technology has been raising competition between banks and other financial service providers and encourages banks to do digital transformation and introduce innovation in their products and services. On the other side, the high investment cannot be ignored in doing digital transformation. Limited research has examined the bank’s financial performance effects of digital transformation.
  • 322
  • 13 Dec 2023
Topic Review
Modelling the Vulnerability of Financial Accounting Systems
In times of crisis, the vulnerability of global financial markets can be considered as an element in the analysis of economic stability and sustainable development, which also indicates significant differences in the recognition of economic capital. The quality of accounting information is a significant element for investor confidence in a financial market. Under the influence of an economic crisis, the retrospective components that materialise in the accounting information that is transmitted in the form of financial reports are adjusted in relation to the prospective components of the quotations. Thus, during times of crisis, investment decisions take into account the ability of the market to remunerate investors more than confidence in the future return of investments in assets. This fair value dilemma prompted the introduction of the option for firms to switch from fair value to historical acquisition costs for the valuation of their investment portfolios in 2008.
  • 320
  • 19 May 2022
Topic Review
Company Theories
Capital structure, also referred to as finance leverage or financial structure, encompasses various terms and is commonly known as capital structure or financial leverage. It signifies the proportion of debt and equity utilized to fund a business’s asset formation. The level of debt employed has a significant impact on managerial behavior and financial decision making. Financial ratios, including the debt/equity ratio (long-term debt/equity or long-term debt/total capital employed), provide a means to gauge the capital structure within a company. 
  • 310
  • 21 Aug 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. 
  • 309
  • 04 Jan 2024
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.
  • 306
  • 21 Dec 2023
Topic Review
Environmental, Social, and Governance Maturity
Given the rising demand for more transparent, consistent, and comprehensive non-financial information in investment, there is a need to provide more reliable, meaningful, and measurable Environmental, Social, and Governance [ESG] metrics, in a way that most frameworks cannot. Most established frameworks face difficulties and challenges in providing sustainability information to investors in a significant way, lacking in areas such as transparency, reliability, consistency, materiality, and particularly, their focus on the “S” dimension of ESG.
  • 291
  • 28 Apr 2023
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