DETERMINANTS OF FINANCIAL MANAGEMENT PRACTICES: A CONCEPTUAL STUDY

作者：Hunjra Ahmed Imran^*; Iqbal Jamshed; Batool Iram; Niazi Ghulam Shabbir Khan

来源：Actual Problems of Economics, 2012, (130): 34-39.

• selection of financial management practices
• earnings management
• stakeholder theory
• behavioral factors
• corporate social disclosure
• organizational performance
• shareholder wealth maximization

The purpose of this study is to investigate various factors (uncertainty, corporate social disclosure and stakeholder) that impact the selection of financial management practices. Further, this study attempts to explore the impact of financial management practices and earnings management on firm performance. In order to achieve the objective, a conceptual model has been developed based on previous theories and empirical literature. The findings of the study would be quite beneficial for capital providers - lenders and shareholders - who would like to use their funds for financial practices. On the other hand, capital providers will be hesitant to provide capital to those firms which do not use appropriate financial practices and have poor transparency.

• 出版日期2012