ƒ The observed overall decline and increased heterogeneity in the risk indicators follow certain regulatory changes, such as the introduction of liquidity guidelines on funding in 1995 and the implementation of bankspecific leverage requirements in 2000. This suggests that regulatory changes have had significant and heterogeneous effects on the management of balance sheets by financial institut...

To explain the reason why momentum effect in emerging markets is much weaker than that in developed markets. We divide the traditional momentum returns into intra-style momentum and inter-style momentum effect on the basis of style investing. According to the result, intra-style momentum effect spreads widely in all of the twelve emerging markets, as the primary driving factor for the overall m...

The financial statement audit is the process of collecting, evaluating, and aggregating relevant items of evidence pertaining to various management assertions related to the financial statement accounts to determine whether the company’s financial statements present fairly its financial position. The Dempster-Shafer theory [1] of belief functions has been argued to be an appropriate framework f...

Important research has already been made on the potentially destabilizing fiscal impact of contingent liabilities. Additional insights can be gained by working within a broader conceptual framework based on the government’s balance sheet. This approach would place contingent liabilities alongside other sovereign exposures arising from both assets and liabilities. A number of sovereigns using as...

Aims: Personality of managers affects their managerial style and their conflict management method. This study was performed with the aim of investigating the relation between personality traits, leadership styles and conflict management methods in a military unit. Methods: This cross-sectional correlation study was performed on 200 senior managers of a military unit in Qom who were selected by ...

background: with regard to novel plans in the health sector, including “health sector evolution” and changes of hospitals’ issues, change and innovation skills are considered essential for hospital administrators. this study aimed to determine the relationship between management style and change and innovation skills of administrators in teaching hospitals of shiraz university of medical scienc...