Financial information systems and cyber security: A public policy perspective
In: Journal of accounting and public policy, Band 25, Heft 2, S. 119-120
ISSN: 0278-4254
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In: Journal of accounting and public policy, Band 25, Heft 2, S. 119-120
ISSN: 0278-4254
In: CEPAL review, Heft 114, S. 67-82
ISSN: 0251-2920
World Affairs Online
In: Public budgeting & finance, Band 5, Heft 1, S. 43-53
ISSN: 1540-5850
In: Diebold Institute Professional Paper
World Affairs Online
In: International Journal of Economics and Accounting, 7(1): 74-88, 2016
SSRN
Working paper
Disasters resulting from natural hazards represent an important challenge for Colombia's fiscal sustainability and stability. Colombia's rate of economic growth is increasing the base of assets exposed to disaster risks, which may lead to significant increases in losses, particularly if investments in new assets are not accompanied by plans for mitigating disaster risk. The Government of Colombia (GoC) recognizes the importance of mitigating these events and has taken several steps to mainstream disaster risk management into its policy and programs, as evinced by the National Development Plan 2014-2018, all for a new country. This document presents the priority policy objectives that have been established to assess, reduce, and manage fiscal risk due to natural disasters. It also describes the Ministry of Finance and Public Credit (MHCP's) efforts to progress its policy objectives in the long term. These policy objectives represent the MHCP's ex ante policy framework regarding management of financial and fiscal disaster risk. The MHCP identifies three priority policy objectives in order to strengthen management of the government's contingent liabilities and thus support the goal of achieving macroeconomic stability and fiscal balance. The policy objectives are: (i) identification and understanding of fiscal risk due to disasters; (ii) financial management of natural disaster risk, including the implementation of innovative financial instruments; and (iii) catastrophe risk insurance for public assets.
BASE
In: Public administration and public policy, 95
This work focuses on the theory and practice of financial management in public organizations and local government, highlighting the planning, analysis, and control skills necessary to navigate a future of change in technology, society, politics and economics. It details three fundamental areas of responsibility in the annual financial management cy
In: Corporate governance: an international review, Band 23, Heft 5, S. 452-468
ISSN: 1467-8683
AbstractManuscript TypeEmpiricalResearch Question/IssueUsing agency theory and socioemotional wealth perspective as the theoretical framework, we evaluate the extent to which financing choices subsequent to going public and their economic consequences differ for family firms relative to non‐family firms.Research Findings/InsightsOur results suggest that family firms maintain higher post‐IPO leverage and longer debt maturity structure relative to non‐family firms. Further, family firms raise less external capital subsequent to going public relative to non‐family firms. The reluctance of family firms to raise post‐IPO capital, however, results in higher investment sensitivity to internal cash flows and consequently inefficient investment. In addition, family firm financing choices differentially influence various facets of post‐IPO performance.Theoretical/Academic ImplicationsThis study suggests that agency conflicts among firm stakeholders as well as socioemotional wealth considerations are important determinants of family firm financing behavior subsequent to going public. Further, ownership structure is an important determinant of the extent IPO firms capitalize on the opportunity to raise capital subsequent to going public to finance investments.Practitioner/Policy ImplicationsOur results offer insights to entrepreneurs, managers, venture capitalists, and other capital market participants with regard to the link between firm ownership structure and the economic benefits of going public
In: World politics: a quarterly journal of international relations, Band 51, Heft 1, S. 36-66
ISSN: 0043-8871
World Affairs Online
In: Asian Journal of WTO & International Health Law and Policy, Band 19, Heft 1, S. 231-252
SSRN
In: The economic history review, Band 5, Heft 2, S. 282
ISSN: 1468-0289
In: CEPAL review, Heft 58, S. 175-190
ISSN: 0251-2920
World Affairs Online