Determinants of market price of stock： A study on bank leasing and insurance companies of Bangladesh

Financial firms make up a substantial fraction of the domestic equity market. A number of studies subsequently used different conceptual and methodological approaches to model equity return of financial services firms. Movement of the stock price as the consequence of the movement of the micro and macroeconomic factors is strongly supported by the literature review. Dhaka Stock Exchange in Bangladesh is inefficient in weak form. Multiple regression analysis is conducted to find out the relationship microeconomic factors with the stock price. In this study found a significant linear relationship among market return and some microeconomic factors such as net asset value per share, dividend percentage, earning per share of bank leasing and insurance companies. Also found non-linear relationship among the variables is insignificant at 95 percent level of significance.     

Financial Decision-Making： The Roles of Intuition,Heuristics, and Impulses

This paper will add to an evolving new paradigm for financial decision-making by exploring the important roles that intuition, heuristics, and impulses play as a bridge between how the conscious and unconscious can work together more effectively in making better decisions. Historically, the roles of financial/accounting theory and cognitive psychology have been extensively studied and documented in attempting to explain individual financial decision-making. More recently, neuroscience has made substantial contributions to learning how prospective financial decisions and outcomes affect brain activity and observed decision-making behavior. The evidence from neuroscience indicates that up to 90% of our decisions are initiated at the unconscious level, which is only beginning to be investigated in a systematic manner. Integrating these findings from multiple disciplines, including recent contributions from neuroscience, has many implications, not only with respect to personal and corporate financial decisions and how markets work, but also as an essential component in the tool box of the general decision maker.     

Implementing Sustainability Reporting （SR）： （Neo-） Institutional Theory Insights in the Analysis of the SGR Group,Italy and CityGas,Bulgaria

The aim of this paper is to investigate how the corporate characteristics and contextual factors influence the choice of managers in initiating the sustainability report/reporting （SR） and to understand the role of organisational dynamics. The research design develops through a deductive and inductive approach. The deductive approach is based on an analysis of the Social and Environmental Accounting Research （SEAR） strands which use the theoretical framework of （neo-） institutional theory to inquire the adoption and diffusion of SR. The inductive method is based on a research case that focuses on the SGR Group. ＂How can the rico-institutional theory help explain the process of SGR＇s SR implementation in Italian and Bulgarian companies＂？ The study identifies both the internal and contextual factors associated with the SR development and the regulative, normative, and cognitive dimensions/factors that affect the implementation and institutionalisation of SR in Italy and Bulgaria, in accordance with the different institutional environments in which the social and sustainability accounting projects are developed.