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2 Issues of Business and Law

2 2011

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Principles and Models of Forecasting of the Essential Indicators of Stock Mutual Funds

100%

Zvirblis A.

Issues of Business and Law

2011

tom 3

62-72

The article presents the principles and basic methods of evaluation of essential indicators of mutual funds, primarily stock mutual funds, and forecasting of the impact of the surrounding factors influencing them as well as the future prospects of the funds. The existing research and methodological potential has been analysed, this analysis serving as a basis for determining the directions of subsequent improvement of evaluation methods. In the case of complex evaluation of stock mutual funds, beside calculation of the Sharpe ratio and forecasting of stock prices within the portfolio, it is proposed to include evaluation of significant socio-economic factors using quantitative evaluation methods. Moreover, it is appropriate to forecast controlled capital amount and mutual fund's unit value trends on the basis of partial utility functions or multiple regression. The performed study and evaluation have allowed for establishing dependence of the controlled capital amount on correlating macroeconomic indicators of the balanced fund of the bank stock funds. The results of the study can be applied when laying a complex basis for decisions to invest in mutual funds.

Main Principles of the Complex Assessment of Audit Market Concentration and Audit Services Quality Levels

63%

Steponavičiūtė J. , Zvirblis A.

Issues of Business and Law

2011

tom 2011

nr 3

20-33

This paper addresses the conceptual provisions and background models used in assessing audit market concentration as well as complex multiple criteria evaluation of the quality of audit services at the country level. A review of the changes in Lithuania's audit market and analysis of the general methods of estimation of the level of market concentration are presented. The authors discuss modified models for determining the audit market concentration level by applying concentration ratios and the Herfindahl - Hirschman Index.When developing a theoretical basis for the complex assessment of the quality of audit services at the country level (with the emphasis being put first and foremost on Eastern European countries), it is expedient to focus on quantitative methods. Therefore, methodological issues of multiple criteria evaluation are developed by applying the Simple Additive Weighting method on the basis of the created general models. The groups of the essential primary factors are identified while considering these issues.