Sample Report on Managing Financial Resources And Decisions

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Sample Report
On
Managing Financial Resources And
Decisions

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Table of Contents
INTRODUCTION ..........................................................................................................................4
ASSIGNMENT 1: SOURCES OF FINANCE ...............................................................................4
1.1 Outline various sources of finance for Local Enterprise Agency .........................................4
1.2 Implications of sources of finance ........................................................................................6
2.1 Analyzing financial implications of source of finance .........................................................7
1.3 Evaluation of appropriate source of finance for the firm ......................................................8
ASSIGNMENT 2: DECISION MAKING THROUGH FINANCIAL STATEMENTS ...............8
2.2 Importance of Financial Planning..........................................................................................8
2.3 Information need for different decision maker ......................................................................9
2.4 Impact of finance on financial statements of R Riggs Ltd...................................................10
ASSIGNMENT 3: TECHNIQUES OF ACCOUNTING ...........................................................11
3.1 Analyze budgets for Yuri Ltd .............................................................................................11
3.2 Unit cost and pricing decision..............................................................................................11
3.3 Assess the viability of a project using investment techniques ............................................13
ASSIGNMENT 4 ANALYZING FINANCIAL STATEMENTS.................................................16
4.1 Main financial statements ....................................................................................................16
4.2 Comparison of appropriate formats .....................................................................................16
4.3 Ratios ...................................................................................................................................17
CONCLUSION .............................................................................................................................17
REFERENCES ..............................................................................................................................19

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INTRODUCTION
Accounting plays a significant role in managing and controlling the financial aspect of
the firm. However, accounting and finance has their own language with wide range of statements
and techniques to evaluate and generate accurate outcomes for the managers. Managing financial
resources is the most important feature in any business (Thomas, 2009). Furthermore, it gives
feasible vision to the company and provides assistance in achieving desired targets without
bearing any risks and uncertainties.
Present research report assist in evaluating the sources of finance for local enterprise
agency as well as with the help of various accounting techniques helping the top level
management of R Riggs Ltd, Yuri Ltd and J & B associates to make feasible decisions for their
future functioning and attain desired results. Furthermore, with the help of various investment
appraisal techniques, project viability has been evaluated so that appropriate project can be
selected and investment can be made.
ASSIGNMENT 1: SOURCES OF FINANCE
1.1 Outline various sources of finance for Local Enterprise Agency
Finance can be defined as the basic need for the firm to operate their business
functioning. Management makes valiant efforts in order to generate funds for the company’s
functioning so that they can run their business for long term purpose (Subramaniam, 2010).
There are several sources of finance which can be undertaken by Local Enterprise Agency such
as:
External Sources:
 Bank loan – It is an external source of finance, this can be acquired instantly by
the firm and the repayment of loan is based on monthly installments. Due to these reasons
management usually adopts this means of funds. Furthermore, there are some drawbacks
of this sources is that in order to acquire bank loan Local Enterprise Agency has to
deposit a collateral security equal to the amount of loan. However, company uses these
sources of finance for meeting their long term needs and wants (Weetman, 2006).

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 Issue of shares and debentures – For a public limited company this is the most
feasible source of finance because through this firm can generate high capital for
investment. the man advantage of this source is that company issue shares are not liable
to pay any interest amount to shareholders. On the other hand, issuing debentures will
assist them to pay only fixed amount even after generating higher profits (Wiedemann,
2009).
 Leasing – Through leasing Local Enterprise Agency can acquire machinery by
paying fix amount cash for specific period of time. Disadvantage of this source is that,
acquired machinery is owned by the financial institution.
 Angel inventors – Angle investors can be define as the source of finance through
friends or relatives. Maintaining relations and influencing them to invest in business can
generate high money (Wildavsky, 2006).
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 Trade credits – For an organization trade credit is an essential tool for financing
growth. In general terms trade credit is the credit extended to the firm by suppliers who
allows company to buy now and pay later. Furthermore, when supplier charges interest
on credit balance, then computing the cost of trade credit becomes much more easy
because then finance director have to simply read the interest rate charge on the
supplier’s account statements (Jakhotiya, 2002). Acquiring raw materials, goods or
products on credit through suppliers can maintain the flow of funds within the
organization. Management has to concentrate on maintaining relationship with its
suppliers so that they can acquire goods of better quality at credit.
 Venture capital – Venture capital can be termed as the method of raising funds for
business and in return agreeing on paying amount of interest from profits on monthly
basis (Enz, 2008). However, in other words it is a financial capital provided to easrly
stage, high potential and growth startup companies. Furthermore, venture capital fund
earns money by owning equity in the companies it invest in, which in terms have a novel
technology or business model.
 Grants – In general terms, this source is available in the form of soft funding from
the government subsidiaries. Herein, company can raise funds by minimizing the tax for
the business functioning.
 Owner’s capital – It is the most important source of finance for starting a
business. Although, it is difficult to generate large amount through this sources but it is
necessary for the business enterprise to have capital from its owner.
1.2 Implications of sources of finance
Table Error! No sequence specified.: Sources of finance
Sources of funds Legal implications Dilution of
Ownership
Risks of bankruptcy
Bank loan As per the fluctuating
interest rate of
government firm can
Once acquired money
belongs to the firm,
but company becomes
In case of
bankruptcy, Owners
and partners have to

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acquiring this sources liable of paying
interest as well as
principle amount to
the bank.
settle the loan
amount.
Issue of shares Can issue Initial
public offer or follow
up public offer.
Management of the
firm has all the
authority and
responsibility
regarding shares
(Sources of finance.,
2013).
Company will be
unable to pay
dividends to its
shareholders.
Investors Indulge them on
specific ratio and
show them in the
accounting books of
the firm.
Authority and
responsibility of
making decisions
regarding futu8re
functioning is divided
into the partners.
Have to authority to
sell company assets
to retain their
invested amount
(Hofstede, 2013).
Leasing Proper documentation
is required between
both the parties (Hill,
2007).
Control of machinery
is still with the
financial institution.
Institution will take
back the machinery.
Trade credits It is extended to the
firm by suppliers in
order to buy now and
pay later.
After acquiring raw
material company
becomes owner of the
raw material as well
as liable of paying
fixed amount to
suppliers.
Supplier can claim in
terms of bankruptcy.
Venture capital For acquiring fund
legal document has to
be signed by both
parties.
After completing the
entire legal formalities
firm can use fund in
any manner.
Institution may sell
the fixed assets of the
firm to regain
amount.
Grants In order to acquire
grants company ahs to
frame legal
relationship with
government
subsidiaries.
Herein, company has
the ownership
transfer.
Company will be
unable to make
payment of tax.
Owner’s capital Owner and business
have separate entity
concept.
Company can use the
fund in any manner,
once owner invested
It considered being
the bad debt for the
owner.

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money in the
company.
2.1 Analyzing financial implications of source of finance
In order to acquire the sources of finance there are several cost that company has to bear.
Following are the costs associated with all the above stated sources of finance.
 Bank loan – It is easy to acquire loan from financial institution but for that
company has to bear the cost of paying interest on monthly basis. Furthermore, company
has to bear the cost of procedures and extra charges that banks demands (Jakhotiya,
2002). However, opportunity cost for acquiring loan is fluctuating interest rates that
different banks charges. Secondly, there are some positive effect of tax charge on bank
loan are as follows: (In the case of buying new Building for establishing office)

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 If property is not acquired/ constructed within three years from the end of
financial year in which loan was acquired by owner, the interest benefits would be
reduced to £30000.
 The interest set off is in addition to the deduction for municipal taxes and 30%
standard deduction allowed while calculating income under the head of office
property.
 Venture capital – Indulging venture capital enhance the responsibility for
management to pay share of profits. Furthermore, company has to incur high cost in
fulfilling the legal obligations for venture capital. However, the opportunity cost for
venture capital is that company can generate large funds easily and invest in the future
functioning. Secondly, there are tax effects on venture capital such as: it is important for
both outside investors and entrepreneurs to invest in new business because the reward
sought is primarily an increase in the value of the equity investment.
 Equity share capital – Issuing shares assist in generating large funds, but in order
to issue company ahs to bear the of legal operations and thereafter making payment of
dividend to the shareholders. Generating funds from public shares make company liable
to pay the amount of tax on the generated finance. On the other hand, it is the best and
appropriate method of generating funds and provides various opportunities cost to the
firm.
 Leasing – In spite there is long time that company get in repaying the payment of
leasing but still company ahs to incur the cost of maintaining the machinery and
equipment. In leasing, machinery is the liability for a firm (Coleman, 2007). There are
several tax effects of leasing such as:
 A portion of company’s rental payments establishes equity in the leased property.
 You acquire very small part of property after making payment of a specified
amount of rent.

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 Company’s rental payments substantially exceed the fair rental value of the
property.
1.3 Evaluation of appropriate source of finance for the firm
From the above study it can be stated that, every sources has its own implications of the
functioning of firm. There are positive as well as negative implications but to fulfill the need in
appropriate manner the best source of finance for Local enterprise Agency is bank loan.
Furthermore, bank loan can be acquired in the most feasible manner by completing mere legal
formalities (Muradoglu and Harvey, 2012). It is appropriate option for projects like building
expansion for better future contingency. Moreover, financial institution does not take any
ownership stake in the business in return for the money paid. In addition to that, interest charged
on loan is tax deductable. Fixed amount of interest needs to be paid by the firm in the form of
monthly installments. In case of small business enterprise, it is very essential to evaluate the rate
of interest because fluctuating rate sometime may have very severe impact on the overall
working capital of the firm.
ASSIGNMENT 2: DECISION MAKING THROUGH FINANCIAL
STATEMENTS
2.2 Importance of Financial Planning
Planning is an essential element at each level of the business. This provide base to the
workforce as well as direction to perform the tasks and duties to attain desired results. Financial
planning plays a significant role for a business enterprise in forecasting and managing the
economic resources of the firm to attain goals and objectives. Usually it is used in forecasting the
future trends in the business (Nilsson, 2008). The main of finance director is to make plan
regarding using available finance in the company so that inflow and outflow of funds can be
managed effectively.
Furthermore, this planning tool assists in providing outline for designing and
implementing the pecuniary strategies within the business. The major aim of indulging fiscal

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planning is to minimize the risks and uncertainties associated with business functioning to have
fruitful future and sustainability in existing market. Financial planning assist in preparing major
financial statements of the firm that can assist in making appropriate decisions for the future
functioning. Therefore, it can be stated that financial planning plays a significant role in
enhancing the overall functioning of a business enterprise as well as provide them appropriate
direction to use their available monetary fund’s (Newell and Seabrook, 2006).
2.3 Information need for different decision maker
There are several stakeholders associated with business functioning who are always
anxious about evaluating information of business enterprise to make decisions. Following are the
decisions makers:
 Investors – They are interested in evaluating financial statements of the firm so
that they can understand the risk inherent in and return generated on their investment as
well as make decisions regarding future investments (Argouslidis, 2008).

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 Shareholders – Shareholders require financial information the firm in order to
evaluate the ability of firm in paying their dividends.
 Employees – Through financial statements, employees identify the position of
firm and make their decisions about retention, salaries and other benefits.
 Lenders – Financial institution carefully evaluate the economic position of the
firm in order to make decisions regarding their repayment of loan, interest and other
charges associated with the money landed (Gallén, 2006).
 Supplier and Trade creditors – They require information to understand the ability
and capability of firm to make their credit payment on time or not. Furthermore, this
information helps them to make decisions regarding whether outstanding amount due will
be paid in specific duration or not. It also impacts on the relationship between firm and
suppliers.
2.4 Impact of finance on financial statements of R Riggs Ltd
According to the given case, there are following transactions took place for R Riggs Ltd
within the accounting period. Every transaction has its own impact on the financial statements of
the firm.
 Option 1: Obtaining a 2 year interest free loan of £5000 from A Alex Ltd
o On the basis of information given, If R Riggs Ltd acquire 2 year interest free loan
of £5000 from A Alex Ltd then it will make impact on the balance sheet as it will
increase the cash by £5000 every year as company is not liable to pay any interest
amount till 2 years.
 Option 2: Obtaining 5 year loan of £10000 at 10% interest per premium
o If R Riggs Ltd chooses to obtain 5 year loan of £10000 at 10% premium per
annum, then company will enhance their liabilities in the balance sheet as well as
10% interest charged will be deduct every month from profit and loss account for
five years.
 Option 3: Obtaining one year trade credit for with amount of £1500

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o According this case, R Riggs Ltd will see increase in their working capital and
along with that current liability will be enhanced.
 Option 4: Issuing additional 1000 shares at £ 3.50 per share
o Adopting this option will increase the capital in the balance sheet by £3500.
Along with that, it will also have impact on the liability side as the R Riggs Ltd
has to make payment of dividends on those 1000 shares.
 Option 5: Selling office furniture worth £2000 at their net realizable value
o Selling of office furniture will decrease the fixed assets for future use but will
increase the cash in balance sheet of the business enterprise. Furthermore, there
will be no effect on the profit of the firm because they are selling assets for either
overcoming short term obligations or investing in future projects.
ASSIGNMENT 3: TECHNIQUES OF ACCOUNTING
3.1 Analyze budgets for Yuri Ltd
Table Error! No sequence specified.: Variance Table
Particulars Budget Actual Variance
Units sold 100000 75000 (25000)
Materials 15000 22500 (7500)
Direct labor 22500 24375 (1875)
From the above presented budget of Yuri Ltd it can be stated that, there are huge variance
found due to lack of efficiency in business operations. Furthermore, inefficiency in forecasting
company was unable to budget units sold effectively which created huge variance for the firm.
Variance of £25000 units suggest that Yuri Ltd management should focus on improving their
marketing and promotional strategies.
Secondly, lack of utilizing available resources impacted on the production of the spoons.
In materials variance of £7500 can be identified, it means firm was not having proper pricing
strategy.

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Thirdly, labor was not used in effective manner as it increase the cost for firm by £1875
which can be termed as huge for a small scale business enterprise. Therefore, it can be analyzed
that due to lack of strategies and financial planning Yuri Ltd suffers huge variances in their
operations (Ballow, Burgman and Molnar, 2004). Therefore, company needs to involve
economic planning and better forecasting techniques so that they can make better decisions
regarding future functioning and attain desired results to attain sustainability.
Budgetary control system:
Figure 1: Budgetary control cycle
3.2 Unit cost and pricing decision
Total cost for the job and cost per leaflet
Table Error! No sequence specified.: Total cost for Job & Leaflet
Particulars Amount (In £) Cost (In £)
Direct cost
Paper 204 * 3 612
Ink 2 liters * 9 18
Labor time 2 * 15 30
Indirect cost
Production overheads and
machine utilization
2 * 55 110
Selling, distribution and
administration overhead
2 * 20 40
Total cost for the job 810
Cost per leaflet 891
Calculation of total production cost

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Table Error! No sequence specified.: Total Production cost
Paper 204 * 31 612
Ink 2 liters * 9 18
Labor time 2 * 15 30
machine utilization
2 * 55 110
Total production costs 770
Calculation of price quote by the company for the job
According to the present scenario, printing company is manufacturing 100000 leaflets
and incurring cost on per leaflet is 810. Therefore, the price that management should quote for
the job = 810 * 10% + 810 = £891.
Re-estimation of price if
 The budgeted number of hour that the job requires is re-adjusted to 2.5 hours
Table Error! No sequence specified.: Price when job requires 2.5 hours
Paper 204 * 3 612
Ink 2 liters * 9 18
Labor time 2.5 * 15 37.5
machine utilization
2.5 * 55 137.5
2.5 * 20 50
Total cost 855
Total cost per leaflet 100000/855 85.50

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Total price per leaflet 940.5
 The budgeted number of hour that the job requires is re-adjusted to 1.5 hours
Table Error! No sequence specified.: Price when job requires 1.5 hours
Paper 204 * 3 612
Ink 2 liters * 9 18
Labor time 1.5 * 15 22.5
machine utilization
1.5 * 55 82.5
1.5 * 20 30
Total cost 765
Total cost per leaflet 765/100000 0.00765
Total price per leaflet 0.0008415
3.3 Assess the viability of a project using investment techniques
1) Calculate for each project:
Accounting rate of return of project A
Average annual profit after tax = 35000+30000+40000+20000/4 = 17500
Average investment = Salvage value +1/2(cost of machine – salvage value)
Average investment = 10000+1/2(50000-10000) = 30000
Accounting rate of return = 17500/30000*100 = 58.33%
Accounting rate of return for project B
Average annual profit after tax = 20000+20000+40000+36000/4 = 15000
Average investment = Salvage value +1/2(cost of machine – salvage value)
Average investment = 10000+1/2(50000-10000) = 30000

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Accounting rate of return = 15000/30000*100 = 50%
2) Payback period:
Table Error! No sequence specified.: Payback period of project A
Year Project A (£) Cumulative (£)
1 35000 35000
2 30000 65000
3 25000 90000
4 20000 110000
Payback period of project A will be calculated in the following manner
1+ 500000- 350000 / 300000 = 1.5 years
Table Error! No sequence specified.: Payback period of project B
Year Project B(£) Cumulative (£)
1 20000 20000
2 20000 40000
3 24000 64000
4 36000 100000
Payback period of project B will be calculated as follows
2+ 50000- 40000 / 24000 = 2.41 years
3) Net present value:
Table Error! No sequence specified.: NPV of project A
Year Project A (£) PV Factor @ 10% Present Value (£)
1 35000 0.909 31815
2 30000 0.826 24780

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3 25000 0.751 18775
4 20000 0.683 13660
Resale value 10000
Total Present Value (£) 99030
Initial Investment (£) 50000
Net Present Value (£) 49030
Table Error! No sequence specified.: NPV of project B
Year Project B (£) PV Factor @ 10% Present Value (£)
1 20000 0.909 18180
2 20000 0.826 16520
3 24000 0.751 18024
4 36000 0.683 24588
Resale 10000
Total Present Value (£) 87312
Initial Investment (£) 50000
Net Present Value (£) 37312
4) The profitability index:
Formula for calculating profitability index is
Present value of cash inflow / present value of cash outflow
PI of project A= 49030/ 50000 = .9806
PI of project B= 37312 / 50000 = .7462
2 Defining the internal rate of return
Internal rate of return refers to the discount rate that is used in capital budgeting which
helps in knowing and comparing the profitability of projects. Higher the internal rate of return of
investment better it is. However, it is also called discounted cash flow rate of return.

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Furthermore, the term internal refers to the fact that that its calculation does not incorporate
environmental factors.
3 Advantage and disadvantage
Payback period is very reliable technique and used to know the time period by which
investment amount will be recovered and it is the major advantage. But this technique does not
consider time value of money (Tijjani, field and Power, 2009). Net present value method is
effective as it considers time value of money whereas it is difficult to calculate appropriate
discount rate. ARR takes into consideration the complete time period of project but it does not
reflects the fair value of project. So these are advantage and disadvantage of various investment
appraisal techniques and it helps management to choose the investment proposal (Byrne,
McAllister and Wyatt, 2011).
4 Recommendations
After analyzing the two projects I would like to recommend project A and management
can easily invest amount in that due to high profitability. Net present value of proposal is high

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whereas payback period is less so firm can invest amount in it. This proposal will satisfy the
ultimate objectives of firm. payback period of project A is less than B which shows management
will get the invested amount back in 1.5 years in case if this proposal is chosen by company.
ASSIGNMENT 4 ANALYZING FINANCIAL STATEMENTS
4.1 Main financial statements
Various financial statements are prepared by firm which is discussed below:
 Balance sheet: It is a statement that contains assets and liabilities of firm. It helps
management and other parties to gain information like number of fixed assets etc.
 Profit and loss account: It considers cost, income and expenses of firm at the end of
period. It helps in knowing the performance of organization (Chan and Lee, 2003).
 Cash flow statement: It involves the inflow and outflow of cash from activities like
operating, financing and investing. Shareholders and other parties can gain information
regarding investment policies and government can examine the business policies.
So these are the statements prepared by firm in order to know it’s financial and liquidity
position. It directly provides information to various parties and in turn helps in taking important
decisions. All these statements helps management in taking corrective actions for future and
helps to grow (Kuei and Chyan, 2014).
4.2 Comparison of appropriate formats
(a) It can be concluded that R Riggs is a sole proprietorship firm which is operated by a sole
owner. J&B associates are a partnership firm in which profit and shares are shared in
predetermined ratio.
As a matter reporting requirement there is no such reporting framework assigned to sole
proprietor and partnership concerns. However, for ease of measuring their capital appreciation or
diminution finance manager financial statements concerning profit and loss account, balance
sheet and partners capital account for partnership concerns.

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For sole proprietorship, capital account is being maintained in the name of Mr. Riggs
which consist of opening balance of proprietors capital, profit or loss made during the year and
drawing during the year. The net balance in this account shows capital held as on particular date.
For partnership concern J&B partners account are maintained in the individual's name
depicting opening balance of partners capital, their share of profit or loss made during the year
and drawing during the year. The net balance in this account shows capital held as on particular
date.
(b) Net profit of the R Riggs = (Profit after tax) / (Total sales revenue) * 100
= 23937 / 157165 * 100 = 15.2 %
Net profit of J&B associates = (profit after tax) / (Total sales revenue) * 100
= 86065/ 363111 * 100 = 23.70%
After calculating the profits of both firms it can be said that J&B associates is having more profit
that R. Riggs.
(c) Quick ratio of R. Riggs = quick assets / current liabilities
= 18874 – 2400- 230/ 27525 = 2.87: 1
Quick ratio of J&B associates = quick assets / current liabilities
= 140490 – 74210 / 27525 = 2.40: 1
Above calculation shows that liquidity position of J&B associates is stronger so firm is
capable to meet its obligations when they will become due.
4.3 Ratios
(a) Calculation of ratios
(i) Gearing ratio = long term liabilities / capital employed *100 = 7880000 / 13688680 * 100 =
57.56 %
Capital employed = fixed assets + working capital [13800000 + (478600 + 597680 – 1187600)]
= 13688680
(ii) EPS = net profit after tax – preference dividend / No of equity shares
= 750000 – 200000 / 5000000 =£0.15

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(iii) Dividend per share = Dividend paid / No of equity shares =200000 / 5000000 = £0.04
( iv) Dividend yield = Dividend paid / share price= 0.04 / 0.80*100 = £50
(iv) Dividend cover =Earning available for dividend / Dividend announced = 750000 / 20000 =
3.75 times
(vi) Price earnings ratio = market price per share / Earning per share = 0.80 / 0.15 = £5.33
(b) Report
From the above calculation it is recommended to Jane to invest in Staton PLC as firm is
making good profit and revenue from all the major operations. Price earnings of company are
stable which provides opportunity to invest in such project.
CONCLUSION
From the above report it has become easy to understand the important of managing
financial resources in firm as they play very important role and in turn helps organization to
achieve its targeted goals. Various investment appraisal techniques are present that helps
management to choose the right proposal which is having good profitability and amount invested
can be recovered in lesser time. On the other hand by calculating different ratios firm can know
its financial position and on the basis of that appropriate actions can be taken so that organization
can achieve its targeted goals easily and in right manner.

22
REFERENCES
Books
Enz, A. C., 2008. Strategic Management: Concepts and Cases. John Wiley and Sons.
Hill, A. R., 2007. Strategic Financial Management. Bookboon.
Hofstede, H. G., 2013. The game of budget control. Routledge.
Jakhotiya, G., 2002. Strategic Financial Management. Vikas Publishing House Pvt Ltd.
Thomas, G. H., 2009. Managing financial resources. Open University Press.
Weetman, P., 2006. Financial and Management Accounting: An Introduction. Financial Times
Prentice Hall.
Wiedemann, L., 2009. Introduction in Financial Management. Lulu.com.
Wildavsky, B. A., 2006. Budgeting And Governing. Transaction Publishers.
Journals
Argouslidis, C. P., 2008. Determinants of the speed of elimination decision making in financial
services. Journal of Services Marketing. 22(3). pp. 237 – 254.
Ballow, J. J., Burgman, R. and Molnar, J. M., 2004. Managing for shareholder value: intangibles,
future value and investment decisions. Journal of Business Strategy. 25(3). pp. 26 – 34.
Byrne, P., McAllister, P. and Wyatt, P., 2011. Precisely wrong or roughly right? An evaluation
of development viability appraisal modeling. Journal of Financial Management of
Property and Construction. 16(3). pp. 249 – 271.
Chan, Y. S. and Lee, Y. S., 2003. An empirical investigation of symptoms of obsolete costing
systems and overhead cost structure. Managerial Auditing Journal. 18(2). pp. 81 – 89.
Coleman, L., 2007. Risk and decision making by finance executives: a survey study.
International Journal of Managerial Finance. 3(1). pp. 108 – 124.
Gallén, T., 2006. Managers and strategic decisions: does the cognitive style matter. Journal of
Management Development. 25(2). pp. 118 – 133.
Kuei, H. K. and Chyan , Y., 2014. An intellectual structure of activity-based costing: a co-
citation analysis. The Electronic Library. 32(1). pp. 31 – 46.
Muradoglu, G. and Harvey, N., 2012. Behavioural finance: the role of psychological factors in
financial decisions. Review of Behavioural Finance. 4(2). pp. 68 – 80.
Newell, G. and Seabrook, R., 2006. Factors influencing hotel investment decision making.
Journal of Property Investment & Finance. 24(4). pp. 279 – 294.

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Nilsson, A., 2008. Walking between decision models: analogising in strategic decision making.
Qualitative Research in Organizations and Management: An International Journal. 3(2).
pp. 104 – 126.
Tijjani, B., field, M. G. S. and Power, M. D., 2009. The appraisal of equity investments by
Nigerian investors. Qualitative Research in Financial Markets. 1(1). pp. 6 – 26.

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