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Learning Resource Centre Monthly Bulletin |
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Learning Resource Centre Monthly Bulletin |
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| New Books |
Ebook: FN436 Financial Management and Policy By Dr. S.K. Gulati |  Ebook: FN437 The Economic Theory of Fiscal Policy By Alan Peacock and G. K. Shaw |  Ebook: FN438 Banking and Financial Systems : Catalysts of Socia By Laura. Guercio |
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| Articles |
| The Role of Internal Control Disclosure in Financial Reporting Precision and the Quality of Audited Financial Reports. By Deng, Mingcherng;Wen, Xiaoyan Journal of Accounting, Auditing & Finance. Oct2025, Vol. 40 Issue 4, p1453-1474. 22p. Abstract :We study the impact of internal control disclosure in a model in which a client company privately invests corporate resources in its internal control system that subsequently determines its financial reporting precision. Without internal control disclosure, the capital market cannot observe the precision and must price the client value based on its conjecture. With internal control disclosure requirements, the effectiveness of internal controls is disclosed, which reveals the precision to the market. Thus, internal control disclosure provides the client with another channel to influence the market pricing. Contrary to the conventional wisdom, we find that the client tends to invest less in its internal control system with disclosure requirements. As a result of lower precision, internal control disclosure may lower the informativeness of audited financial reports, albeit ex-post communicating more information to the market. We also find that internal control disclosure reduces the client`s ex-ante payoff when the auditor bears a high misstatement cost due to audit failure. | |||
| Advanced AI and big data techniques in E-finance: a comprehensive survey By Rihab Najem, Ayoub Bahnasse, Meryem Fakhouri Amr, Mohamed Talea Discover Artificial Intelligence; Istanbul Vol. 5, Iss. 1, (Dec 2025): 102. DOI:10.1007/s44163-025-00365-y Abstract :The finance sector is one of those that have had a dramatic change after the integration of technology and more so Artificial Intelligence, Big Data, Text Mining and Cloud computing which has also given way to the development of e-finance where electronic channels together with digital technologies are used to deliver financial services. E-finance takes advantage of these new technologies to provide easy, efficient, and innovative financial services to people. This makes it possible for DFI to reduce expenses, make data-informed decisions and improve their experience for clients but also opens access to financial services for people in emerging markets. Advances need to ensure data protection and secrecy for the well and confidence in financial industry as well: research will scrutinize effects due technological progress on AI plus Big Data, Text Mining or Cloud Computing within Finance. This paper attempts a comprehensive review of literature through scholarly articles and papers published over the past thirteen years (2013–2025) available through Google Scholar and SCOPUS. | |||
| Beyond scale to efficiency: a dual-perspective framework for green finance in China By Ren Wang, Yicheng Duan, Danchen Li Discover Sustainability; Hamburg Vol. 6, Iss. 1, (Dec 2025): 483. DOI:10.1007/s43621-025-01354-y Abstract :As a crucial policy instrument for low-carbon transition, green finance needs to achieve efficiency improvements while promoting scale growth, making efficiency evaluation particularly necessary. This study proposes a multidimensional analytical framework that incorporates both technical efficiency (input–output analysis) and allocation efficiency (resource flows within/between industries), conducting empirical tests based on China`s micro-level enterprise and provincial aggregate data. Through temporal trend comparisons and spatial correlation analysis, the study finds: (1) The technical efficiency of China`s green industries generally shows a steady upward trend in technical efficiency, while the allocation efficiency of green finance among and between industries shows an overall fluctuating upward trend; (2) The rate of convergence in allocation efficiency within the green finance industry across different regions is much faster than that between industries, suggesting that reallocation of financial resources among industries faces greater obstacles; (3) Inter-industry allocation efficiency of green finance exhibits a more significant positive spatial autocorrelation than within-industry allocation efficiency, elucidating the impact of local government`s strategic interaction behavior on green finance development; and (4) The spatial correlation of inter-industry allocation efficiency in green finance is less than that of within-industry allocation efficiency, yet it is more closely associated with the technical efficiency of the green industry, signifying that local financial resource competition affects the efficiency of green finance development. | |||
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| News |
| Market regulator starts financial literacy scheme for rural India By Financial Express; 2nd Nov 2025 |
| The next decade could be India’s most powerful financial story yet; here`s a cheatcode for investors By Business today; 1st Nov 2025 |
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