Foreign experience of socially responsible investing: trends, problems and prospects by M. N. Korablin

“…It is shown that at present one of the key challenges in the development of the SRI market is lack of a generally accepted integrated methodology, standards and methods for valuation and accounting of the allocation of securities and use of income from them precisely in connection with the ESG (еnvironmental, social, and governance) agenda. …”
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Sustainability models in Zone 3 manufacturing SMEs by Karla Morales, Pamela de Los Ángeles Sánchez Rosero, Christian Alberto López Valencia, Freddy Marco Armijos Arcos

“…For the development of the study, 107 medium and small companies that met the requirements of complete information obtained from the Superintendence of Companies, Securities, and Insurance were taken into account. Observation sheets were used to classify the information in the financial statements and allow understanding of their financial situation by applying the solvency prediction models, Z-Altman, Springate, Fulmer, and CA-Score. …”
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Optimal Decomposition of Service Level Objectives into Policy Assertions by Yousef Rastegari, Fereidoon Shams

“…It also guarantees the lowest adaptation overhead by reducing the number of service reselections. We considered securities settlement case study to prototype and evaluate the decomposition method. …”
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Tradeoffs in automated financial regulation of decentralized finance due to limits on mutable turing machines by Ben Charoenwong, Robert M. Kirby, Jonathan Reiter

“…We show via deduction that a decentralized and permissionless Turing-complete system cannot provably comply with regulations concerning anti-money laundering, know-your-client obligations, some securities restrictions and forms of exchange control. …”
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Credit Risk Management Practices and Loan Performance of Commercial Banks in Uganda. A Case Study of Commercial Banks in Mbarara City by Francis, Agaba

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Credit Risk Management Practices and Loan Performance of Commercial Banks in Uganda. A Case Study of Commercial Banks in Mbarara City by Agaba, Francis

“…Commercial banks should reexamine their clients’ profile from time to time, and ensuring that changes in clients’ credit quality change from time to time will always standout of others in terms of performance Commercial banks should ensure that effectiveness of credit risk controls are done well by looking out for collateral securities from clients before extending loans. Besides collateral securities, ensuring that clients do not take credit that exceeds a certain limit minimizes the level of default. …”
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Behavioural bias in investment decisions: moderate role of self-control by Muhadjir Anwar, Sulastri Irbayuni, Ira Wikartika, Heri Pratikto

“…Behavioural aspects in making financial or investment decisions have been inspired by the increasing role of behaviour as determinants of buying and selling securities. This study aims to analyze the effect of loss aversion and mental accounting on investment decisions and the role of self-control as a moderating variable on the effect of loss aversion and mental accounting on investment decisions. …”
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Yield to maturity determinants in Indonesia corporate bonds with leverage as moderating variable by Yosephine Amanda Bonowati, Pardomuan Sihombing

“…The capital market is a forum for companies to sell shares and bonds in the hope of obtaining additional funds raised from the proceeds of selling part ownership of the company or issuing debt securities. The long-term market or commonly called the capital market has a variety of instruments that can be considered for investors. …”
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What determines investment in the Nippon Individual Savings Account? an investigation of Japan's tax-exempt investment account. by Takuya Katauke, Mostafa Saidur Rahim Khan, Yoshihiko Kadoya

“…Taking advantage of the launch of the revamped NISA, we analyzed data collected in late 2022 of 95,632 active investors in a leading securities company to explore their preferences in the previous NISA. …”
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Loosening of Access Threshold and Downturns in Listed Firms Performance: A Quasi-Natural Experiment from the “IPO Green Channel” for Poverty Alleviation by Yi Sun, Chunying Cui, Ya Gao, Chunyan Zhao

“…The China Securities Regulatory Commission (CSRC) proposed the green channel policy for poverty alleviation Initial Public Offerings (IPOs), aiming to help poverty-stricken areas reduce poverty and increase income, but it has an impact on the business performance of the companies involved. …”
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The fraud taxonomy in financial reports in the brazilian stock market by Noel Kentinus Olokodana, Rodrigo de Souza Gonçalves, Monize Ramos do Nascimento

“…Methodology: The Sanctioning Proceedings (Processos Administrativos Sancionadores - PAS) of the Brazilian Securities and Exchange Commission (Comissão de Valores Mobiliário - CVM) were analyzed and a taxonomy of frauds was developed. …”
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Correlation Analysis between Stock Price and Accounting Profit Based on a Vector Autoregressive Model by Yanlin Guo

“…Due to the restriction of some objective conditions, there are not many valuable research results on the relationship between accounting earnings and stock price changes, and the research methods suitable for the study of accounting earnings still need to be explored and summarized. The China Securities Regulatory Commission (CSRC) has required listed companies to publish quarterly financial and accounting reports since 2002, and the condition of using the regression analysis method to study the accounting profit of listed companies is available. …”
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MACROECONOMIC DETERMINANTS OF CAPITAL MARKET PERFORMANCE IN AN OPEN ECONOMY: EVIDENCE FROM NIGERIA by Yinka Ibrahim AGBEYINKA

“…For this study, a yearly time-series data set from 2001 to 2022 was obtained from the Securities Exchange Commission (SEC) and the Central Bank of Nigeria (CBN). …”
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Fare Design in Urban Transit Network considering Elastic Demand and Adverse Weather’s Impact by Jiantong Zhang, Biyu Lv, Guichao Tian, Wenchi Liu

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THE IMPLICATIONS OF TERRORISM ON FOOD PRICES IN NIGERIA by LILIAN NNENNE AKHANOLU, HEZEKIAH AMAMIZO OGUNNUBI

“…In view of these occurrences , this paper examines the implications of terrorism on the recent prices of food and our empirical results shows that terrorism has a negative effect on the prices of food in the country .The study adopted the descriptive analysis of secondary data to examine the effects of terrorism on food prices in the nation .The study will examine the topic in detail and based on this ,the following policy recommendations will be put forward which includes government providing securities for farmers by using the non-biased military to silent the insurgents, adopt a registration data of herders with government which will capture all operating herders in Nigerian states for easy tracking of any misbehavior, provide employment for our jobless youths who had become instruments in the hands of terrorist promoters, and  above all, Nigerian government should adopt State police for a better protection of our rural areas and communities. …”
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Religious Investor Sentiment, Shariah Compliance Impact, and Theological Risk: Evidence from Bursa Malaysia by Murat Yaş, Mohamed Eskandar Shah Mohd Rasid, Ahmet Faruk Aysan, Saad Azmat

“…Employing the market model in an event study approach and using data from Malaysian firms between 2000 and 2016, the study focuses on 30 announcements from the Security Commission Malaysia’s List of Shariah Compliant Securities (LSCS), resulting in 370 additions and 284 deletions from the compliance list. …”
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Bonds, Bondholders Protection and Asset Allocation of Multimarket Funds by Thayse Machado Guimarães, Rodrigo Fernandes Malaquias

“…This research comprised 926 debentures series issued in Brazil from 2009 to 2017, and 1,753 multimarket funds, which allocated some portfolios’ percentage in these securities. In creating the BPI, we contemplated 15 restrictive clauses, which the most common correspond to negligent business performance, liquidation, dissolution and bankruptcy, and restrictions related to company structure. …”
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RELATIVE EFFICACY OF THE CAPITAL MARKET OVER THE MONEY MARKET IN A GROWTH-FINANCING ECONOMY by Adedeji Daniel Gbadebo

“…The study uses data from the Central Bank of Nigerian and Securities and Exchange Commission Bulletins between from 1981 and 2020. …”
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Accounting Conservatism as a Protective Mechanism by Rodgers Maiyo, Josephat Cheboi, Patrick Limo

“… Purpose- This study investigates the moderating role of accounting conservatism in the relationship between corporate financial decisions (financial leverage, investment rate, and dividend payout policy) and the likelihood of financial distress among firms listed on the Kenyan Securities Exchange. Design/Methodology- The study analyzed a sample of 45 firms over 14 years from 2008 to 2021, resulting in 630 firm-year observations. …”
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Stock Portfolio Analysis Using the Capital Asset Pricing Model (CAPM) on Companies in the IDX30 Index by Suhandi Suhandi, Pardomuan Sihombing

“…The CAPM method is used to predict the return of risky securities and as a benchmark in assessing the level of investment returns. …”
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