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The paper proposes company's investment activity simulation model; on its basis we investigate the behavior of company's fundamental value under different control parameters. The interaction of bank and corporate borrower's value growth is analyzed. On the basis of regularities obtained a set of decision principles has been formulated determining bank's decision on appropriateness of financial resources...
The development of technology which is so rapid requires companies to compete for getting business profit. One of the strategy companies choose is applying good management and having strategic planning in information technology sector. Enterprise Architecture Planning Method is one of strategic planning method for mapping and measuring information architecture which companies need. The purpose of...
The results of big data's analysis used in the audit of financial statements allowed revealing the occurrence of accounting misstatements, herewith full and timely implementation of audit procedures did not provide an opportunity to determine these misstatements.
Stock market dynamics is of great importance to researchers from diverse fields. Network Analysis of stock data can play an important role in the study of stock market. In this paper, network based data mining of stock market is done to identify crucial players. Stock market network in United States created based on dynamics of stocks over one year captured as daily time series, is used for the analysis...
Internet Finance promote the innovation and development of financial field, at the same time, it also has its own risks, such as system security risk, capital security risk, higher liquidity risk, market selection risk, monetary policy risk. So the internet financial supervision is very necessary, regulators should pay attention to the risk characteristics of the Internet financial regulation, establish...
The aim of the study is to examine the causal relationship between gaming industry and economic growth in Macau over period from 1984 to 2015. The study finds the existence of long-run cointegration relationship. But, this study does not find the one- and two-directional causal relationship between GDP and gaming tax revenues. Furthermore, gaming tax revenues have short-run effect on GDP and slightly...
Based on listed companies in our country, this article explores the impact of tight money on corporate financing constraints by using cash-cash flow sensitivity model. This study finds that firms in our country usually face financing constraints, tight-money policy aggravates corporate financing constraints through bank lending channel, and meanwhile, no-tight-money policy alleviates corporate financing...
After years of development as the main force over the counter market, now the National Equities Exchange and Quotations, commonly known as the new over-the-counter market, has formed a fairly large scale. The number of enterprises grows rapidly and there have been more than 10000 enterprises in the new over-the-counter market today, bringing the trading boom. However, in the thriving new over-the-counter...
Based on the characteristics of the Chinese market and the Chinese institutions, this paper intends to use the account error correction data to study the relationship between income management and tax burden. As revealed in the study, the underlying goal of income management for listed companies is the alleged increase in profits. However, most companies do not pay extra taxes, on the contrary, they...
The rapid spread of the Internet in China is also changing people's consumption habits and lifestyle, small to food and entertainment, large to the defense industry, the Internet has been integrated into every corner of China's economic industry. With the Internet consumption of consumer spending and the promotion of consumer ideas, China's Internet consumer financial market came into being and achieved...
Listed companies' irrational investment behavior was widespread in China. Traditional theory explain this phenomenon in the assumption of “rational economic man”. With the development of behavioral finance theory, research indicates that over-confidence can lead to over-investment decisions. This paper used Richardson's residual model to measure over-investment and creatively used shares' rises when...
In the view of the fact that the stock market in China continues to expand, the study on momentum effect requires the addition of volume to adjust the relevant indicators. This paper selects the weekly returns of all stocks in the Shanghai Stock Exchange and the Shenzhen Stock Exchange as the sample, and uses the overlapping sampling method to test the momentum effect of Chinese stock market from...
The main goal of this research is to check how the audit of the individual financial accounts of unlisted national companies is associated with the level of Book-Tax Differences, calculated by the difference between the reported book value and the corresponding tax returns. The empirical study was based on 236,950 observations from 2010 to 2013. The accounting data were taken from the data base Bureau...
In recent years, merger and acquisition has become the main means of expanding for Chinese listed companies. Meanwhile, the manager has played an increasingly important role when the company tries to make acquisitions. Based on the viewpoint of behavioral finance, managers are more likely to become overconfident. Therefore, it is very necessary to apply the theory of managerial overconfidence to the...
In a competitive market one of the key tasks of an industrial enterprise is to form and implement a development strategy. The purpose of this study is to formulate, justify and evaluate the financial and investment development strategy of an enterprise, to make its financial and economic forecast for a six-year period taking into account the selection and implementation of a major investment project...
Based on supply chain inventory pledge financing, under the unified credit model, the research object is supply chain that consists of third-party logistics companies, financial institutions, manufacturers, small and medium retail businesses, research the TPL inventory credit decision problem when the market demand is random. The credit decision model of the third party logistics enterprises is constructed,...
Electronic invoicing is a control mechanism that provides validity in terms of legal as well as tax issues. Unfortunately, due to the mandatory use of this mechanism, a technological barrier for Small and Medium Enterprises appeared, which need to be solved. This study aims to develop a private e-invoicing solution provided under the Software as a Service business model. Such solution may enable the...
This Research expands on the key links between Small and Medium Sized Enterprises (SMEs), jobs and SME access to investment/ finance these days. SMEs accounts for more than half of all jobs worldwide that is very important to alleviate poverty in least developing countries. We aim to examine the source of finance to women owned SMEs because women face unreasonably higher barriers to their male counterparts...
Although SMEs constitute a significant part in both developed and developing countries, they face greater growth obstacles. Compare to larger firms SMEs are more constrained by different obstacles, and limited access to finance is an important one of these. The purpose of this research is to find the constraints of access formal finance and investigate solutions to develop access to formal finance...
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