Financial Assets and Investing
4
EDITORIAL
Dear readers,
It is a pleasure for me to welcome you to the exploration of the next issue
of the scientific journal Financial Assets and Investing. The articles in this issue
are miscellaneous and are devoted to various areas of finance which can extend
knowledge of each reader. In my opinion, at present time, it is important to
have knowledge from different areas of finance because everything is more
or less interconnected.
This issue includes four scientific articles. First article by Inam-ul_Haq, Usman
Bashir and Syed Muhammad Ahmad Hassan Gillani is called Influence
of Terrorist Activities on Financial Markets: Evidence from KSE. It shows that
terrorist activities adversely affect financial markets.
Second article, titled DMFCA Model as a Possible Way to Detect Creative
Accounting and Accounting Fraud in an Enterprise, written by Jindřiška
Kouřilová and Dana Plevková, proposes the DMFCA balance model based
on environmental accounting and the MFCA as its method.
Next contribution, titled The Relationship between Intellectual Capital
and Income Smoothing and Stock Returns, written by Masoumeh Sadat Rasouli
– Dr. H. Vakilifard, establishes the relationship among the mentioned variables
because firms should be aware of the elements of intellectual capital.
Last article by Jan Vlachý is called Using Monte Carlo for the Assessment
of a Brokered Bank Deposit Business. It addresses the issue of cost-benefit
analysis when considering the use of third-party distribution channels for
savings accounts.
I hope you will enjoy the content of the current issue and will gain new
knowledge from multicultural environment because more knowledge is our
advantage.
Eva Horvátová