Determinants of Financial Management Practices: A Conceptual Study

Actual Problems of Economics, Vol. 2, No. 4, 2012

6 Pages Posted: 16 Aug 2012

See all articles by Ahmed Imran Hunjra

Ahmed Imran Hunjra

University of Waikato; Pir Mehr Ali Shah Arid Agriculture University Rawalpindi (PMAS)

Jamshed Iqbal

affiliation not provided to SSRN

Iram Batool Shaheen

affiliation not provided to SSRN

Ghulam Shabbir Khan Niazi

affiliation not provided to SSRN

Date Written: August 16, 2012

Abstract

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.

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

Suggested Citation

Hunjra, Ahmed Imran and Iqbal, Jamshed and Shaheen, Iram Batool and Niazi, Ghulam Shabbir Khan, Determinants of Financial Management Practices: A Conceptual Study (August 16, 2012). Actual Problems of Economics, Vol. 2, No. 4, 2012. Available at SSRN: https://ssrn.com/abstract=2130326

Ahmed Imran Hunjra (Contact Author)

University of Waikato ( email )

Te Raupapa
Private Bag 3105
Hamilton, 3240
New Zealand

Pir Mehr Ali Shah Arid Agriculture University Rawalpindi (PMAS) ( email )

Muree Road Rawalpindi
Shamsabad, Punjab 44000
Pakistan
00923457162527 (Phone)

Jamshed Iqbal

affiliation not provided to SSRN

Iram Batool Shaheen

affiliation not provided to SSRN ( email )

Ghulam Shabbir Khan Niazi

affiliation not provided to SSRN ( email )

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