Finance and Financial Management Commons^™

The Effect Of Nondiagnostic Information On Internal Auditor Skepticism: Capturing The Dilution Effect, Joseph Anthony Giordano

Electronic Theses and Dissertations

Internal auditors assigned to assess internal controls over financial reporting incorporate irrelevant information into their judgment, showing decreased skepticism when irrelevant information contradicts preconceived stereotypes of management, known as the dilution effect and attributed to the representativeness heuristic. Irrelevant information consistent with preconceived stereotypes does not decrease skepticism. In this experiment practicing internal auditors are provided an irrelevant description of the Chief Information Officer portrayed as either gregarious or introverted then subsequently receive relevant internal controls information. When the Chief Information Officer is described as gregarious, counter to common stereotypes, internal auditors assess risk as less likely to occur compared …

Bearer Negotiable Instruments: Addressing A Financial Intelligence Gap And Identifying Criminogenic Weaknesses, Hollis B. Kegg

Dissertations, Theses, and Capstone Projects

Bearer Negotiable Instruments (BNI) are a long-standing category of financial instruments used to transfer large amounts of money in ways that may not be subject to regulation, reporting, tracking, review, or oversight. There is limited information available on BNIs, and no evidence that any studies have been undertaken on BNIs alone, much less reported. Increasingly, BNIs are being used for illegal purposes including money laundering. This study gathers information about their characteristics, nature, purpose, legal status, and numbers. It also focuses on the crime risks associated with BNIs, the crime opportunities they facilitate, and the criminal weaknesses in the financial …

Financial Literacy, Risk Perception, And Investment Preferences: A Study On Millennials In Jakarta, Aziz Wisnu Putra, Maria Eurelia Wayan

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

The investment trend in Indonesia has increased with the presence of investors categorized as the millennial generation. The determination of investment instruments selected is influenced by the level of financial literacy and risk perception of the investors. This study aims to analyze how financial literacy and risk perception affect investment preferences amongst the millennials. Using the millennials in the five municipalities of Jakarta as a case in point, this study contributes to providing analytical data and an overview of the level of financial literacy and risk perception as well as the investment preferences of the millennial generation. The findings of …

Opportunity And Challenges In Educational Tourism For Smes In India, Anup Kumar, Dr Santosh Srivastava

Journal of Emerging Technologies and Business Management

Opinion paper

Effect Of Environmental Factors On Daily New Cases Of Covid-19 Pandemic In Delhi, India, Santosh Shrivastava

Journal of Emerging Technologies and Business Management

This research study investigates the effect of environmental factors such as Maximum Temperature (TMAX), Minimum Temperature (TMIN), Average Temperature (TA), Rainfall mm per inch (RF), Air Quality Index AQI, Precipitation (PP), Humidity (HM) and Wind Speed (WD) on the daily new cases and deceased cases of COVID-19 pandemic in New Delhi, India. The secondary data of COVID-19 is taken from the Department of Health & Family Welfare Government of Delhi, India, while AQI data is extracted from the Meteorological Department of the government of India. The correlation approach is used to test the effect of AQI and temperature on the …

Is The World Heading Towards De-Globalization Due To Uncertain Conditions, Malay Kumar Ghosh

Journal of Emerging Technologies and Business Management

ABSTRACT

Globalization, Glocalization, Regionalization, Localization with Global approach, Hyper Localization and De-globalization are the buzz word for the present Global Economics . The world is going through metamorphic challenges due to international conflicting interest and national sovereignty changes in geo economic, military, political, diplomatic spectrum and demographic variations. Changes which not only transforming the world dynamics but have also affected the fate of countries relying on Globalization or Localization approach.

Thomas Friedman once stated “The world is flat”. Localization, Colonization, Regionalization, or Globalisation are the international phenomena which cannot be stopped at will or desisted. Globalisation has gone through …

Flexible Work Arrangements And Its Impact On Work-Life Balance, Anurag Shanker

Journal of Emerging Technologies and Business Management

“Flexible work arrangements” is a strategic part of the ecosystem of progressive organizations. There has been exponential increase in organizations that offer flexible work arrangements to their employees. Flexible work arrangements encompass various components which individually and collectively help in improving the overall wellbeing of the employees. The relaxations provided under flexible work arrangements improve the work-life balance of the employees significantly.

Random Walk Tests For Assessing Sustainability In Indian Stock Market, Subhasis Ghosh

Journal of Emerging Technologies and Business Management

Investor needs to compare the performance of different industries or sectors before selecting stocks to invest. Industry performance is also important together with company performance in order to make any investment decision. Investment decision is very complex; many factors need to be analyzed. Decision making is driven by three factors - personal, behavioural and technical. Personal factors include age, income, education etc. Each investor differs from other so it is not appropriate to make investment on others’ investment decision. In short, one investment decision may not be fruitful for the other based on personal factors. Behavioural factor include greed, emotion, …

Tiger Investment Partners. “To Stream Or Not To Stream” Case Study, Roger R. Schnorbus

Robins School of Business White Paper Series, 1980-2022

Tiger Investment Partners (TIP) TIP is a boutique technology investment firm in Richmond, VA. It was founded in 2012 by its three principal partners and is managing over $300 million in investment funds. Its stated mission is to someday be as successful as Berkshire Hathaway with a focus on firms that were or would be major disruptors in their given industries.

Understanding Hospital Chargemasters : Impact On Healthcare Finance, Alesia Moorman

Theses, Dissertations and Capstones

Introduction: This research delves into the critical examination of hospital chargemasters, exploring their intricate role in the complex landscape of healthcare finance. As the healthcare industry grapples with the challenges of balancing medical care and fiscal responsibility, the hospital chargemaster emerges as a dynamic entity, reflecting the interplay between healthcare providers, insurers, and patients. Beyond being a mere ledger of prices, the chargemaster influences the entire Revenue Cycle Management (RCM), impacting financial stability, patient satisfaction, and the effectiveness of healthcare delivery. Originating from the necessity to navigate reimbursement complexities, the chargemaster has become central to hospitals' financial strategies, shaping and …

Islamic Banks' Decomposed Financing And Industrial Output Growth In Pakistan, Sadia Yasmin, Mohammad Ayaz Dr

Business Review

Abstract

Finance is considered as "the lifeblood of an economy" and imperative to a country's growth and stability. However, this perception has been called into two propositions, "More finance more growth "and "Does too much finance harm economic growth”? Existing literature considered only a single indicator i.e. total financing, assuming all financing has the same effect on growth. Furthermore, these studies also overlooked the nonlinear dynamics of Islamic decomposed financing and sectoral growth. As the composition of every economic sector is different, therefore financing can impact differently. This gap is covered in this study by decomposing Islamic financing into Islamic …

Source Credibility In The Community Service Of Financial Literacy For Indonesian Vocational School Students, Neneng Salmiah, Afred Suci, Rita Wiyati

ASEAN Journal of Community Engagement

This paper examines the credibility of source persons for community service projects in improving financial literacy for vocational school students in Indonesia. Improving financial literacy among Indonesian youth is a long-term effort that requires multi- collaboration between the government, financial institutions, educational institutions, NGOs, and other stakeholders. Despite its substandard position to Singapore, Myanmar, and Malaysia, Indonesia’s financial literacy proficiency has improved significantly—one of which—after being catalyzed by the government’s cooperation with higher education institutions through community service programs. However, amid these improvements, greater attention must be given to capital markets, whose literacy level is most deficient compared to the …

Financial Innovation And Restriction Hypothesis In The Banking Industry: Evidence From Asean- 5, Yosman Bustaman, Viverita Viverita, Margaretha Tp Lingga, Antonius P. Siahaan

The Indonesian Capital Market Review

This study investigates the financial innovation impact on bank market power in ASEAN banking from 2008 to 2018. It uses income diversification as a representative of financial innovation. The im- pact of countries’ development of financial innovation on market power is measured by the number of ATM, internet, and cellular phone users. The data panel regression model reveals that diversified banks may enjoy higher market power. This result rejects the banking restriction activity hypothesis, which states that a bank that diversifies its income stream results in increased competition. A higher number of available ATMs and more internet users lowers the …

Executive Option Mix And Firm Litigation Risk, Andrew Cohen

CMC Senior Theses

Compensating executives with stock options creates incentives for executives and aligns their goals with shareholders. When examining specific components of equity-based compensation, stock options have a larger incentive effect on executives compared to stock awards as options are priced as a function of stock volatility. Since the option incentive effect is more profound than the stock incentive effect, executives may take on more risk. The relationship between firm risk and litigation can be demonstrated by the pricing of directors’ and officers’ liability insurance, which protects them from the costs of litigation. The purpose of this study is to examine the …

Blackstone Launchpad University Of Montana Strategic Analysis/Jacob Treece Honors Capstone Report, Jacob R. Treece

Undergraduate Theses, Professional Papers, and Capstone Artifacts

No abstract provided.