Abstract The COVID-19 pandemic, due to its prevalence, has affected all spheres of socio-economic life, in particular household finances. The aim of the article is to present the impact of the pandemic on the financial situation of Poles and Slovaks who use robo-advisory services, including their financial behaviour and investments. The methodology of the article involves literature analysis, statistical data and the author’s own empirical survey. The empirical study aims to verify the research hypothesis: the COVID-19 pandemic influenced the personal finances of Poles and Slovaks who use robo-advice, although this impact was not the same in all areas of personal finance, nor in relation to investment plans after the pandemic. During the pandemic, most of the respondents had lower expenses, but in the future more than half of the respondents did not plan to change the amount of their expenses. Most of the surveyed people increased their savings during the pandemic. Poles more often admitted that they invested more during the pandemic, while more Slovaks than Poles invested the same amount during the pandemic. On the other hand, the Slovak respondents declared that after the pandemic they intend to invest greater sums than Poles indicated.
{"title":"The impact of the COVID-19 pandemic on the personal finance - a comparative analysis of Poles and Slovaks","authors":"Krzysztof Waliszewski","doi":"10.2478/fiqf-2022-0021","DOIUrl":"https://doi.org/10.2478/fiqf-2022-0021","url":null,"abstract":"Abstract The COVID-19 pandemic, due to its prevalence, has affected all spheres of socio-economic life, in particular household finances. The aim of the article is to present the impact of the pandemic on the financial situation of Poles and Slovaks who use robo-advisory services, including their financial behaviour and investments. The methodology of the article involves literature analysis, statistical data and the author’s own empirical survey. The empirical study aims to verify the research hypothesis: the COVID-19 pandemic influenced the personal finances of Poles and Slovaks who use robo-advice, although this impact was not the same in all areas of personal finance, nor in relation to investment plans after the pandemic. During the pandemic, most of the respondents had lower expenses, but in the future more than half of the respondents did not plan to change the amount of their expenses. Most of the surveyed people increased their savings during the pandemic. Poles more often admitted that they invested more during the pandemic, while more Slovaks than Poles invested the same amount during the pandemic. On the other hand, the Slovak respondents declared that after the pandemic they intend to invest greater sums than Poles indicated.","PeriodicalId":213695,"journal":{"name":"Financial Internet Quarterly","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124885781","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract The rising uncertainty in financial markets in the last 40 years has led to the creation of new financial indices that will enable these uncertainties to be defined and measured. For this purpose, the first volatility index created was the VIX Index as an indicator of uncertainty in the stock markets, which was followed by the OVX Index as an indicator of uncertainty in the oil markets and the GVZ Index as an indicator of uncertainty in the gold markets. These volatility indicesare also called “global risk indicators”. The MSCI (Morgan Stanley Capital International) Emerging Markets Index, which is the dependent variable of the study, is an index that is frequently followed by fund and portfolio managers in international markets and used as a benchmark. Therefore, in this study, the relationship between the MSCI EM Index and the global risk indicators for the period 28.03.2011-25.03.2022 was examined by the Toda-Yamamoto Causality Test. Afterwards, impulse-response and variance decomposition tests were applied to the variables. As a result of the study, causality relationships from global risk indicators to the MSCI EM Index were determined.
{"title":"The effects of global risk indicators on the MSCI emerging markets index","authors":"Selma Öner","doi":"10.2478/fiqf-2022-0015","DOIUrl":"https://doi.org/10.2478/fiqf-2022-0015","url":null,"abstract":"Abstract The rising uncertainty in financial markets in the last 40 years has led to the creation of new financial indices that will enable these uncertainties to be defined and measured. For this purpose, the first volatility index created was the VIX Index as an indicator of uncertainty in the stock markets, which was followed by the OVX Index as an indicator of uncertainty in the oil markets and the GVZ Index as an indicator of uncertainty in the gold markets. These volatility indicesare also called “global risk indicators”. The MSCI (Morgan Stanley Capital International) Emerging Markets Index, which is the dependent variable of the study, is an index that is frequently followed by fund and portfolio managers in international markets and used as a benchmark. Therefore, in this study, the relationship between the MSCI EM Index and the global risk indicators for the period 28.03.2011-25.03.2022 was examined by the Toda-Yamamoto Causality Test. Afterwards, impulse-response and variance decomposition tests were applied to the variables. As a result of the study, causality relationships from global risk indicators to the MSCI EM Index were determined.","PeriodicalId":213695,"journal":{"name":"Financial Internet Quarterly","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116023134","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract The purpose of the article is to check the impact of Net Operating Loss Policies (NOL) for firms. Net Operating Loss Policies (NOL) are a central fiscal tool because they enable firms to be taxed on their average profitability over time. A complete NOL policy has 4 dimensions: a NOL carry-forward (1), carry-back (2), unlimited in time (3) and with the time value of money (4) taken into account. No country applies a complete NOL policy. To evaluate the impact of all dimensions of NOL policies, Polish firm data from 41 sectors from the BACH database over ten years, from 2011 to 2020, are analysed. The results show that the change observed in the effective tax rate is positive with a complete NOL policy. In such case, firms pay less CIT in total, showing that the state will earn less, but should get more stability from firms which will hoard more cash. More investments or firms with more equity could be reached, strengthening the state’s stability. The variance confirms such intuition, an earlier use of a full or almost full fiscal deficit logically means a higher effective tax rate in years to come (but less in gross terms).
{"title":"Net operating loss policies in Poland – a tool for tax neutrality and a firm’s antifragility","authors":"Christophe Cathala","doi":"10.2478/fiqf-2022-0020","DOIUrl":"https://doi.org/10.2478/fiqf-2022-0020","url":null,"abstract":"Abstract The purpose of the article is to check the impact of Net Operating Loss Policies (NOL) for firms. Net Operating Loss Policies (NOL) are a central fiscal tool because they enable firms to be taxed on their average profitability over time. A complete NOL policy has 4 dimensions: a NOL carry-forward (1), carry-back (2), unlimited in time (3) and with the time value of money (4) taken into account. No country applies a complete NOL policy. To evaluate the impact of all dimensions of NOL policies, Polish firm data from 41 sectors from the BACH database over ten years, from 2011 to 2020, are analysed. The results show that the change observed in the effective tax rate is positive with a complete NOL policy. In such case, firms pay less CIT in total, showing that the state will earn less, but should get more stability from firms which will hoard more cash. More investments or firms with more equity could be reached, strengthening the state’s stability. The variance confirms such intuition, an earlier use of a full or almost full fiscal deficit logically means a higher effective tax rate in years to come (but less in gross terms).","PeriodicalId":213695,"journal":{"name":"Financial Internet Quarterly","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134258021","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract Scope of the article will cover analysis of special customs procedures and other facilitations that can be used in MRO business. The two research questions that are answered in the paper are: what customs procedures can be used, how they work and if those can reduce costs of MRO operations significantly. There are two research methodological approaches used in this article: qualitative and quantitative. Results show a great difference in savings between two variants, in which one would present a very basic level of special customs procedures usage and a variant in which all presented possibilities would be applied. Research results showed many possibilities for changes in the customs strategy of a company interested in evolving it and generating savings from many facilitations due to usage of special customs procedures as well as a compact explanation of how the application of a special procedures process looks. This article may be interesting for both: scientists and specialists working in the field of customs as well as for the companies working internationally with a lot of imported materials needed to perform work on an engine or aircraft. The authors’ conclusion is that even small companies might learn a lot from the analysis given in this article, due to the fact that the knowledge gathered here can give a greater understanding of customs knowledge presented in this article, combined with knowledge about other taxes will give an extraordinary advantage on the market for companies in MRO, or a similar industry.
{"title":"The Role of Customs Procedures in Reduction of Maintenance, Repair and Overhaul Costs in the Aviation Industry","authors":"Natalia Płaza, Deimantė Žilinskienė","doi":"10.2478/fiqf-2022-0013","DOIUrl":"https://doi.org/10.2478/fiqf-2022-0013","url":null,"abstract":"Abstract Scope of the article will cover analysis of special customs procedures and other facilitations that can be used in MRO business. The two research questions that are answered in the paper are: what customs procedures can be used, how they work and if those can reduce costs of MRO operations significantly. There are two research methodological approaches used in this article: qualitative and quantitative. Results show a great difference in savings between two variants, in which one would present a very basic level of special customs procedures usage and a variant in which all presented possibilities would be applied. Research results showed many possibilities for changes in the customs strategy of a company interested in evolving it and generating savings from many facilitations due to usage of special customs procedures as well as a compact explanation of how the application of a special procedures process looks. This article may be interesting for both: scientists and specialists working in the field of customs as well as for the companies working internationally with a lot of imported materials needed to perform work on an engine or aircraft. The authors’ conclusion is that even small companies might learn a lot from the analysis given in this article, due to the fact that the knowledge gathered here can give a greater understanding of customs knowledge presented in this article, combined with knowledge about other taxes will give an extraordinary advantage on the market for companies in MRO, or a similar industry.","PeriodicalId":213695,"journal":{"name":"Financial Internet Quarterly","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116182286","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract The collapse of the USSR significantly affected the economic and political situation of all the republics which gained sovereignty as a result. Among them were countries such as Estonia and Kazakhstan. This article considers whether these countries have coped with the new political conditions. Using known economic indicators, a comparison was made of the economic and financial situation of both countries, pointing to the potential causes of diversification of their socio-economic development. Currently, Estonia is considered the most developed country of the 15 former members of the USSR, and Kazakhstan is in 5th place. The research carried out in this paper shows that the current economy of Kazakhstan is clearly moving away from that Estonia needs radical measures to achieve economic acceleration. The authors, analyzing the strategic activity of Estonia and Kazakhstan and the independence of financial management, concluded that these have had a significant impact on the current state of economic and financial development of the countries in question.
{"title":"Estonia and Kazakhstan. Financial and Economic Fate of Economies After the Collapse of the USSR","authors":"Nazym Yembergenkyzy, Beata Fałda","doi":"10.2478/fiqf-2022-0014","DOIUrl":"https://doi.org/10.2478/fiqf-2022-0014","url":null,"abstract":"Abstract The collapse of the USSR significantly affected the economic and political situation of all the republics which gained sovereignty as a result. Among them were countries such as Estonia and Kazakhstan. This article considers whether these countries have coped with the new political conditions. Using known economic indicators, a comparison was made of the economic and financial situation of both countries, pointing to the potential causes of diversification of their socio-economic development. Currently, Estonia is considered the most developed country of the 15 former members of the USSR, and Kazakhstan is in 5th place. The research carried out in this paper shows that the current economy of Kazakhstan is clearly moving away from that Estonia needs radical measures to achieve economic acceleration. The authors, analyzing the strategic activity of Estonia and Kazakhstan and the independence of financial management, concluded that these have had a significant impact on the current state of economic and financial development of the countries in question.","PeriodicalId":213695,"journal":{"name":"Financial Internet Quarterly","volume":"74 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114155346","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract The issue of the relationship between financial literacy and entrepreneurship is still not a fully explored research area. On the one hand, there are common views that financial literacy and education in finance are necessary in every individual’s life, and that an insufficient level of financial literacy may result in erroneous economic decisions. On the other hand, research on the impact of narrowly defined financial literacy on business start-up decisions is still rare. As a result, there are no clear indications regarding the need for education in the area of finance in order to stimulate entrepreneurial decisions, including the survival of launched economic undertakings. This article deals with the relationship between financial literacy and chosen entrepreneurial aspects such as 1) Phases of Entrepreneurial Activity; 2) Entrepreneurial potential; 3) Motivation; 4) Involvement in the technology sector; and 5) Business exit reasons. All of the above aspects are embedded in the context of financial literacy. The article sheds light on the relationship between financial literacy and entrepreneurship and creates a background for further attempts to deepen understanding of this issue.
{"title":"Financial Literacy and New Business Entry","authors":"Tomasz Skica, Juraj Mikuš, Marian Holienka","doi":"10.2478/fiqf-2022-0012","DOIUrl":"https://doi.org/10.2478/fiqf-2022-0012","url":null,"abstract":"Abstract The issue of the relationship between financial literacy and entrepreneurship is still not a fully explored research area. On the one hand, there are common views that financial literacy and education in finance are necessary in every individual’s life, and that an insufficient level of financial literacy may result in erroneous economic decisions. On the other hand, research on the impact of narrowly defined financial literacy on business start-up decisions is still rare. As a result, there are no clear indications regarding the need for education in the area of finance in order to stimulate entrepreneurial decisions, including the survival of launched economic undertakings. This article deals with the relationship between financial literacy and chosen entrepreneurial aspects such as 1) Phases of Entrepreneurial Activity; 2) Entrepreneurial potential; 3) Motivation; 4) Involvement in the technology sector; and 5) Business exit reasons. All of the above aspects are embedded in the context of financial literacy. The article sheds light on the relationship between financial literacy and entrepreneurship and creates a background for further attempts to deepen understanding of this issue.","PeriodicalId":213695,"journal":{"name":"Financial Internet Quarterly","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126655323","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract The research aimed to check whether investment fund managers maintain costs similarly from period to period. The research verified the hypothesis that managers maintain costs in the subsequent periods at a similar level. The study used a method based on contingency tables which are used to analyse the persistence of performance. In this study, we replaced performance with costs, assuming that managers also control these values. Costs were defined as: (1) total costs, (2) total costs minus management fees and (3) active management costs (expressed as the active expense ratio). Based on the results obtained, it should be stated that managers maintain costs at a similar level from period to period in the case of the split using the median. On the other hand, the results indicate that the costs were not maintained at a similar level in subsequent periods when broken down into quartiles. Considering the detailed results for funds divided into quartiles, it is clearly visible that most managers keep the costs close to the average value. Less frequently, costs from period to period are changed to be allocated to the extreme quartiles.
{"title":"Mutual Funds’ Cost Persistence","authors":"Artur A. Trzebiński","doi":"10.2478/fiqf-2022-0009","DOIUrl":"https://doi.org/10.2478/fiqf-2022-0009","url":null,"abstract":"Abstract The research aimed to check whether investment fund managers maintain costs similarly from period to period. The research verified the hypothesis that managers maintain costs in the subsequent periods at a similar level. The study used a method based on contingency tables which are used to analyse the persistence of performance. In this study, we replaced performance with costs, assuming that managers also control these values. Costs were defined as: (1) total costs, (2) total costs minus management fees and (3) active management costs (expressed as the active expense ratio). Based on the results obtained, it should be stated that managers maintain costs at a similar level from period to period in the case of the split using the median. On the other hand, the results indicate that the costs were not maintained at a similar level in subsequent periods when broken down into quartiles. Considering the detailed results for funds divided into quartiles, it is clearly visible that most managers keep the costs close to the average value. Less frequently, costs from period to period are changed to be allocated to the extreme quartiles.","PeriodicalId":213695,"journal":{"name":"Financial Internet Quarterly","volume":"113 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115182387","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract The goal of this paper is to present early warning models used in the process of bankruptcy recognition that should meet the terms of good economic condition. Economic condition of a company on a capital market is good when the goal of the business is achieved, namely the increase in value, that occurs with the increase in earnings per share. The results show that the higher scores in a discriminant model, the lower the EPS growth rate. Correlation and linear regression models are applied on a group of observations from companies listed on Warsaw Stock Exchange.
{"title":"Are Bankruptcy Models Adequate for Condition Assessment of Companies Listed on Warsaw Stock Exchange?","authors":"Monika Bolek, Agata Gniadkowska-Szymańska","doi":"10.2478/fiqf-2022-0008","DOIUrl":"https://doi.org/10.2478/fiqf-2022-0008","url":null,"abstract":"Abstract The goal of this paper is to present early warning models used in the process of bankruptcy recognition that should meet the terms of good economic condition. Economic condition of a company on a capital market is good when the goal of the business is achieved, namely the increase in value, that occurs with the increase in earnings per share. The results show that the higher scores in a discriminant model, the lower the EPS growth rate. Correlation and linear regression models are applied on a group of observations from companies listed on Warsaw Stock Exchange.","PeriodicalId":213695,"journal":{"name":"Financial Internet Quarterly","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116416221","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract This study applied a logistic regression model to determine the odds ratio of selecting clean versus unclean energy as the main household fuel choice. This study also undertook to establish the coefficients of the factors determining household fuel energy choice. A large microeconomic dataset from KIPPRA’s comprehensive study and analysis on fuel use patterns in Kenya (2010) was employed to carry out the analysis. This study employed a multinomial logit regression model to determine the fuel choices and patterns of cooking fuels in urban Kenyan households. The results showed that in addition to income, there are several socio-demographic factors such as education, gender, and age that were important in determining household fuel choice. To encourage clean fuel use, the authorities should carry out public education campaigns, and ensure the availability of these fuels in all areas to avoid harmful effects of biomass fuels and kerosene, and more modern and efficient appliances should be made available at affordable rates to ensure more efficient use of these forms of clean energy.
{"title":"Household Fuel Choice in Urban Kenya: A Multinomial Logit Analysis","authors":"D. Waweru, naftaly mose","doi":"10.2478/fiqf-2022-0011","DOIUrl":"https://doi.org/10.2478/fiqf-2022-0011","url":null,"abstract":"Abstract This study applied a logistic regression model to determine the odds ratio of selecting clean versus unclean energy as the main household fuel choice. This study also undertook to establish the coefficients of the factors determining household fuel energy choice. A large microeconomic dataset from KIPPRA’s comprehensive study and analysis on fuel use patterns in Kenya (2010) was employed to carry out the analysis. This study employed a multinomial logit regression model to determine the fuel choices and patterns of cooking fuels in urban Kenyan households. The results showed that in addition to income, there are several socio-demographic factors such as education, gender, and age that were important in determining household fuel choice. To encourage clean fuel use, the authorities should carry out public education campaigns, and ensure the availability of these fuels in all areas to avoid harmful effects of biomass fuels and kerosene, and more modern and efficient appliances should be made available at affordable rates to ensure more efficient use of these forms of clean energy.","PeriodicalId":213695,"journal":{"name":"Financial Internet Quarterly","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116809151","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract This study explores the relationship between CFO qualifications and a firm’s internal control weakness (ICWs). We use three measures for CFO competence: financial/accounting background, seniority, and education. Using a sample of Taiwanese listed firms from 2012 to 2015, the results of this study show a negative relationship between CFO financial/accounting background and seniority with internal control weakness, indicating firms with higher quality CFOs experience a lower number of ICWs. CFO education level, however, is not related with a firm’s internal control weakness. The results imply that capable CFOs can effectively implement a good internal system. The result of this study provides practical and policy implications.
{"title":"The Relationship Between CFO Qualifications and Internal Control Weakness","authors":"Yaying C. Yeh, Chiulien C. Venezia, Tzu-Ya Yang","doi":"10.2478/fiqf-2022-0010","DOIUrl":"https://doi.org/10.2478/fiqf-2022-0010","url":null,"abstract":"Abstract This study explores the relationship between CFO qualifications and a firm’s internal control weakness (ICWs). We use three measures for CFO competence: financial/accounting background, seniority, and education. Using a sample of Taiwanese listed firms from 2012 to 2015, the results of this study show a negative relationship between CFO financial/accounting background and seniority with internal control weakness, indicating firms with higher quality CFOs experience a lower number of ICWs. CFO education level, however, is not related with a firm’s internal control weakness. The results imply that capable CFOs can effectively implement a good internal system. The result of this study provides practical and policy implications.","PeriodicalId":213695,"journal":{"name":"Financial Internet Quarterly","volume":"45 15","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120965832","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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