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Fundamentally, finance is a social science discipline. The discipline shares its border with behavioral science, sociology, economics, accounting and management. It is concerned with technical issues such as the optimal mix of debt and equity financing, dividend policy, and the evaluation of alternative investment projects, and more recently the valuation of options, futures, swaps, and other derivative securities, portfolio diversification and so on. It is often mistaken to be a discipline free from ethical burdens. However, frequent economic meltdowns that could not be explained by theories of business cycles alone have brought ethics of finance to the forefront. Finance ethics is overlooked for other reason–issues in finance are often addressed as matters of law rather than ethics. Looking closer into literature concerning finance ethics, one can be convinced that as the case with other operational areas of business, the ethics in finance too is being called into question.

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