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Economics and Finance (R0)

Paola Brighi

Maurizio Mussoni

The Bank-Business Relationship

Information Asymmetries, Relationship Lending, and Regulation

&lt;p class="MsoNormal" style="margin-bottom: .0001pt; text-align: justify; line-height: normal;"&gt;&lt;span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri; color: #313131; mso-ansi-language: EN-US; mso-bidi-font-weight: bold;"&gt;1. Overview.- 2. Asymmetric Information in Banking.- 3. Credit Rationing and Financial Constraints&lt;/span&gt;&lt;span style="font-size: 12.0pt; line-height: 107%; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri; color: #313131; mso-ansi-language: EN-US;"&gt;.- 4. &lt;span style="mso-bidi-font-weight: bold;"&gt;Relationship Lending and Banking Models&lt;/span&gt;&lt;/span&gt;&lt;!-- [if !supportLists]--&gt;&lt;span style="font-size: 12.0pt; line-height: 107%; mso-ascii-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri; color: #313131; display: none; mso-hide: all; mso-ansi-language: EN-US; mso-bidi-font-weight: bold;"&gt;&lt;span style="mso-list: Ignore;"&gt;2&lt;/span&gt;&lt;/span&gt;&lt;!--[endif]--&gt;&lt;span style="font-size: 12.0pt; line-height: 107%; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri; color: #313131; mso-ansi-language: EN-US;"&gt;.- 5. &lt;span style="mso-bidi-font-weight: bold;"&gt;The Evolution of Corporate Banking and Multi-Banking Lending&lt;/span&gt;&lt;/span&gt;&lt;span style="font-size: 12.0pt; line-height: 107%; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri; color: #313131; mso-ansi-language: EN-US;"&gt;.- 6. &lt;span style="mso-bidi-font-weight: bold;"&gt;Financial Risks and the Role of Banking Regulation&lt;/span&gt;&lt;/span&gt;&lt;span style="font-size: 12.0pt; line-height: 107%; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri; color: #313131; mso-ansi-language: EN-US;"&gt;.- 7. &lt;span style="mso-bidi-font-weight: bold;"&gt;The &amp;ldquo;Twin Transition&amp;rdquo; towards Sustainability and Digitalization: ESG and ICT Risks.&lt;/span&gt;&lt;/span&gt;&lt;span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri; color: #313131; mso-ansi-language: EN-US;"&gt;- 8. &lt;span style="mso-bidi-font-weight: bold;"&gt;Conclusions.&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

Leveraging AI for Enhanced Financial Planning and Analysis

Smart Finance

This textbook examines the role of cognitive biases, emotional influences, and mental heuristics that shape investor behaviour and market outcomes. Designed to serve as a comprehensive resource, it integrates foundational concepts and advanced applications, ensuring utility for financial practitioners, academics, and students alike. This book will be essential for understanding the psychological underpinnings of financial behaviour and leveraging this knowledge to advance personal and professional objectives in finance. The integration of behaviour tests and experiments further enhances its utility, enabling practitioners to identify and address behavioural biases systematically. It fills a critical gap in existing literature, which often prioritises perspectives rooted in developed economies. It aims to place behavioural finance within the context of these markets and offers insights that are both domestically relevant and globally informed.Written in a lucid yet academically robust manner, the book ensures accessibility without compromising the depth of analysis, making it suitable for both novice learners and experienced scholars. It would be useful as a core text for undergraduate and postgraduate students of management, commerce and economics.

Theory and Application

Behavioural Finance

This book explores the&nbsp;application of theories of strategy and international trade to the global banking industry, covering both commercial and investment banks. Chapters&nbsp;incorporate analyses from the perspective of banks and regulators in the post-financial crisis period. The author traces the history of international financial institutions, and also looks to the development of bank structure over time to the present day. The book adopts a&nbsp;multifaceted&nbsp;view of the international&nbsp;banking industry, beginning with theories of strategy and internationalism, and finishing with current and&nbsp;practical&nbsp;issues faced within the transnational banking community.

This book explores the&nbsp;application of theories of strategy and international trade to the global banking industry, covering both commercial and investment banks. Chapters&nbsp;incorporate analyses from the perspective of banks and regulators in the post-financial crisis period. The author traces the history of international financial institutions, and also looks to the development of bank structure over time to the present day. The book adopts a&nbsp;multifaceted&nbsp;view of the international&nbsp;banking industry, beginning with theories of strategy and internationalism, and finishing with current and&nbsp;practical&nbsp;issues faced within the transnational banking community.

Evolution, Trade and Competition

International Banking and Bank Strategy

Springer Proceedings in Business and Economics

Proceedings of the World Finance Conference, Malta 2025

Innovations in Finance

Contributions to Finance and Accounting

Chapter 1. Expertise in fund management (Fredrik Nilsson).- Chapter 2. Performance and fund managers’ expertise (Martin Abrahamson).- Chapter 3. Searching for expert fund managers (Martin Abrahamson).- Chapter 4. Judgments and decisions by expert fund managers (Martin Abrahamson).- Chapter 5. Individual foresight and fund management expertise (Melissa Innes).- Chapter 6. Artificial intelligence in discretionary fund management (Haojun Hu).- Chapter 7. Integrating ESG information in active fund management (Katarzyna Cieslak).- Chapter 8. Analysing fund managers’ accountability (Frank Hartmann).- Chapter 9. Does expertise matter? Concluding reflections (Fredrik Nilsson).

This book offers novel insights into how expert fund managers—those who demonstrate superior performance over the long term—make their judgments and decisions. It is often claimed that actively managed funds create value for investors by making more informed decisions. The general idea is that experts make judgments and decisions that will outperform passively managed funds, i.e., the market. Although such claims seem reasonable, many actively managed funds do not consistently beat the market. Additionally, it is argued that the fees charged by actively managed funds are too high relative to the value they provide. However, some assert that certain fund managers do outperform the market in the long term. Regardless of the position one takes, there is a clear need to critically examine and discuss the concept of fund management expertise.The book also explores how recent and significant societal developments, such as sustainability, artificial intelligence, and multiple accountabilities, are shaping the nature of expertise today and how it might evolve in the future. The book draws on both earlier research on expertise and recent publications related to business and accounting, as well as insights from new empirical studies. It appeals to both scholars and professionals in finance wanting to learn about capital markets and fund management.

Exploring Fund Management Expertise

Management und Controlling im Mittelstand

<div>Dieses Fachbuch widmet sich alternativen Finanzierungsformen für den Mittelstand, die unter dem Oberbegriff der Crowdfinanzierung zusammengefasst werden.
</div><div><div>Mittelständische Unternehmen berufen sich seit jeher auf Stärken wie flexible Reaktionen, gute Kundenbeziehungen und hohe Produktqualität. In Bezug auf die Finanzierung waren in der jüngeren Vergangenheit recht unterschiedliche Meinungen zu vernehmen. Während auf der einen Seite von einer Kreditklemme und Liquiditätsengpässen die Rede war, sprachen andere Vertreter aus Wissenschaft und Praxis von einer starken Finanzkraft des Mittelstands. </div><div>Die hier vorgestellten alternativen Finanzierungsinstrumente - im Einzelnen sind dies Crowdlending, Crowdfunding und Crowdfinancing - haben gemeinsam, dass es sich um Finanzierung von Privatpersonen oder Unternehmen über Plattformen handelt, die Finanzmitteln von privaten (Klein-)Investoren vermitteln. Das Buch bietet neben theoretischen Argumenten auch empirische Ergebnisse aus einer Befragung von 414 Unternehmen aus dem Jahr 2015.
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Erläutert die Grundlagen erfolgreicher Crowdfinanzierung Stellt alternative Finanzierungsinstrumente im Einzelnen vor Mit konkreten, wissenschaftlich fundierten Handlungsempfehlungen für den Mittelstand

Crowdfinanzierung im Mittelstand

Foundations of Finance

This book presents an up-to-date account of contemporary themes and topics in finance. It explores the world of finance from a fast-changing and developing finance perspective.Lucid, accessible, yet comprehensive, the volume discusses:<ul> <li>Financial system with its constituents and instruments;</li> <li>Recent trends and approaches in value-added and strategic management;</li> <li>Current laws and legislations in the domain of taxation - direct and indirect;</li> <li>Emerging concepts and practices of digital finance, known as 'fintech'.</li> </ul>Presenting current global trends and real-world cases in finance and richly illustrated with tables, figures and learning tools, this volume will be indispensable for individuals, business managers and management students pursuing courses related to contemporary finance and financial management. It will also be an important resource for executive and management development programmes (EDPs &amp; MDPs) as well as professionals, corporates, entrepreneurs, government officials, academicians and researchers.

Contemporary Finance

An A-to-Z guide to private enterprise valuation by leading industry experts. Now in book form, the concepts herein have been used in training over 25,000 professionals to understand the ins and outs of business valuation. Business Valuation:&nbsp;Fundamentals, Techniques, and Theory&nbsp;is the authoritative body of knowledge for entry-level and seasoned business valuators. To determine an accurate estimate of value of a business or company unit, you will need a thorough understanding of the purposes for a valuation and the methodologies that are appropriate to each situation. Written by leading valuation experts, this book will teach you all the processes that need to be addressed when valuing a business enterprise, including calculating cost of capital, determination of appropriate earnings, selection of valuation methodology, and the amount and type of discounts and/or premiums to apply. You will also learn the principles of analyzing and normalizing financial statements, and factoring into consideration conditions within the local, national, and industry economic environment. Plus much, much more. In addition to clear and comprehensive explanations of the theories and practices involved in private enterprise valuation, this book includes many features that will help business advisors be more value driven focused. A practice case offers an opportunity to walk through the complexities common in a real-world valuation, reinforce the techniques and nuances to writing a quality business valuation report, and give you a solid understanding of the industry standards that drive the report and the underlying analysis. With this valuable resource, you will learn how to: <ul> <li>Identify the appropriate valuation methods and ancillary considerations for any situation</li> <li>Gather the information you need to properly calculate the value of a business</li> <li>Deal with the complexities such as future benefit streams and cost of capital</li> <li>Abide by the standards, regulations, and guidelines relevant and applicable to business valuators</li> </ul> This valuation guide is a must for business valuators, CPAs, accountants, economists, business consultants, financial advisors, stock analysts, merger and acquisition professionals, and students studying in any business discipline.

Fundamentals, Techniques, and Theory

Business Valuation

This book presents a novel analytical framework for examining the role of taxation in corporate finance, grounded in the Brusov–Filatova–Orekhova (BFO) theory and its perpetuity limit—the Modigliani–Miller (MM) theory. The authors investigate the influence of taxation on key financial indicators and investment project performance, incorporating the practical realities of corporate operations, such as the timing and frequency of tax payments and income variability.
 The book formulates evidence-based recommendations for regulatory bodies concerning the structure, timing, and differentiation of profit tax payments, particularly in relation to corporate debt levels and other financial characteristics. It also provides strategic guidance for firms in selecting optimal tax payment methodologies.
 Furthermore, the authors explore the implications of tax burden on dividend policy and identify a range of innovative effects with the potential to inform both regulatory tax policy and managerial decision-making. This work contributes to the advancement of financial theory by integrating taxation into dynamic investment and capital structure models under realistic economic conditions.

This book presents a novel analytical framework for examining the role of taxation in corporate finance, grounded in the Brusov–Filatova–Orekhova (BFO) theory and its perpetuity limit—the Modigliani–Miller (MM) theory. The authors investigate the influence of taxation on key financial indicators and investment project performance, incorporating the practical realities of corporate operations, such as the timing and frequency of tax payments and income variability. 
 The book formulates evidence-based recommendations for regulatory bodies concerning the structure, timing, and differentiation of profit tax payments, particularly in relation to corporate debt levels and other financial characteristics. It also provides strategic guidance for firms in selecting optimal tax payment methodologies.
 
 Furthermore, the authors explore the implications of tax burden on dividend policy and identify a range of innovative effects with the potential to inform both regulatory tax policy and managerial decision-making. This work contributes to the advancement of financial theory by integrating taxation into dynamic investment and capital structure models under realistic economic conditions.

Innovative Approaches in Corporate Finance, Investments, and Dividend Policy

Taxes and Taxation

Wie lässt sich die Unternehmenstätigkeit finanzieren? Wie viel Fremd- und wie viel Eigenkapital ist nötig? Welche Investitionsprojekte lohnen sich? Wie viel ist das Unternehmen wert? Welche Finanzmärkte und -instrumente gibt es? Wie werden die Ziele Liquidität, Sicherheit, Rendite und Wachstum optimal aufeinander abgestimmt? Auf diese und viele weitere Fragen zu Finanzierung und Investition gibt dieses Buch umfassend Antwort. Es bietet durch seine konzeptionelle, frameworkartige Darstellung einen Denk- und Argumentationsraster, mit dem sich finanzielle Fragen systematisch angehen lassen.

Grundlagen von Finanzierung und Investition

Corporate Finance

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Generative AI (GenAI) is revolutionizing the financial services sector (FSS), offering new ways to enhance efficiency, improve customer experiences, and streamline operations. This book is your comprehensive guide to understanding and implementing GenAI within FSS. 
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Grounded in real-world use cases, this book moves from fundamentals to boardroom-ready execution. You’ll start with the core concepts behind AI, machine learning, and GenAI, then pivot into the challenges of FSS: intense regulatory scrutiny, evolving fraud threats, operational complexity, and rising expectations for personalized, always-on service. You’ll learn a practical blueprint for GenAI adoption, including strategy, governance, risk controls, data readiness, and culture—through the lens of executives tasked with delivering measurable value responsibly. 
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From there, you’ll get hands-on experience building GenAI systems: prompt design, evaluation, Retrieval-Augmented Generation (RAG), fine-tuning, and agentic workflows. You’ll see how these capabilities power mission-critical functions across the enterprise: Finally, you’ll operationalize all of it with modern </div>

Generative AI (GenAI) is revolutionizing the financial services sector (FSS), offering new ways to enhance efficiency, improve customer experiences, and streamline operations. This book is your comprehensive guide to understanding and implementing GenAI within FSS.&nbsp;&nbsp;Grounded in real-world use cases, this book moves from fundamentals to boardroom-ready execution. You’ll start with the core concepts behind AI, machine learning, and&nbsp;GenAI, then pivot into the challenges of FSS: intense regulatory scrutiny, evolving fraud threats, operational complexity, and rising expectations for personalized, always-on service. You’ll learn a practical blueprint for GenAI adoption, including strategy, governance, risk controls, data readiness, and culture—through the lens of executives tasked with delivering measurable value responsibly.&nbsp;From there, you’ll get hands-on experience building GenAI systems: prompt design, evaluation, Retrieval-Augmented Generation (RAG), fine-tuning, and agentic workflows. You’ll see how these capabilities power mission-critical functions across the enterprise: Finally, you’ll operationalize all of it with modern FMOps/LLMOps practices—security, privacy, performance, cost management, monitoring, and continuous improvement—so pilots become production systems that scale. The closing chapter distills emerging trends, from autonomous agents to domain-specialized models, and lays out next steps so your organization can adopt GenAI with confidence, compliance, and a clear return on investment.&nbsp;Whether you’re a CIO crafting a roadmap, a product leader shipping AI features, a data scientist building RAG pipelines, or a risk and compliance executive seeking control and clarity, this book is your end-to-end guide to deploying GenAI that is safe, explainable, and enterprise-grade.&nbsp;What You Will Learn<ul><li>Develop a strategic blueprint for GenAI adoption, including implementation methodologies, risk mitigation, and best practices for financial institutions</li><li>Master the core components of building&nbsp;GenAI applications, from prompt engineering and model evaluation to RAG and Agentic AI</li></ul>&nbsp;<ul><li>Discover how GenAI transforms risk and compliance management, including applications in Anti-Money Laundering (AML), trade surveillance, and regulatory reporting</li></ul><ul><li>Explore practical GenAI use cases across retail banking, investment banking, and wealth management, and learn about successful operational deployment</li></ul>Who This Book Is ForData scientists, AI professionals, and financial services experts interested in leveraging generative AI within the financial sector.

From Strategy and Design to Practical Applications

Transforming Financial Services with Generative AI

This book takes readers through the world of finance from a lay-person's perspective. It presents, clarifies and illustrates the fundamental concepts of financial proficiency to all who don't have prior knowledge or expertise in financial matters. The author further outlines the financial operations of business firms and individuals in a clear and accessible manner.The book:<ul> <li>Discusses the fundamentals of finance and accounting</li> <li>Provides an understanding of financial statements for managerial decision-making</li> <li>Includes financial analysis for resource allocation and shareholders' wealth maximisation</li> <li>Discusses management of finances and investments in day-to-day lives</li> </ul>Presenting current global trends and real-world cases in finance and richly illustrated with tables and figures, this volume will be indispensable for individuals, business managers and management students pursuing courses related to financial accounting. It will also be an important resource for executive and management development programmes (EDPs and MDPs) as well as professionals interested in a short refresher course on finance.

Finance for Beginners

The Bank-Business Relationship

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