Munich Personal RePEc Archive

Determinants of financial management practices: a conceptual study

Hunjra, Ahmed Imran and Iqbal, Jamshed and Batool, Irem and Niazi, Ghulam Shabbir Khan (2011): Determinants of financial management practices: a conceptual study. Published in: ACTUAL PROBLEMS OF ECONOMIICS , Vol. 2, No. 4 (2012): pp. 34-39.

[img] PDF

Download (0B)


The purpose of this study is to investigate various factors (uncertainty, corporate social disclosure and stakeholder) those impact the selection of financial management practices. Further, this study attempts to investigate the impact of financial management practices and earnings management on performance the firm. In order to achieve the objective, a conceptual model has been developed based on the previous theories and empirical literature. The findings of the study would be quite beneficial for capital providers – lenders and shareholders – when they would think their funds are being utilized in proper financial practices. On the other hand, capital providers will be hesitant to provide the capital to those firms which are not using appropriate financial practices and have poor disclosure. This would also help the organization to attract more investors and hence increase its value and wealth.

MPRA is a RePEc service hosted by
the Munich University Library in Germany.