Editorial introduction: the value and scope of the financing decision process

Purpose – This paper introduces readers to the International Journal of Managerial Finance, highlighting its value and scope to the academic and professional community. Design/methodology/approach – This paper provides opinions of the editors on the nature and context of Managerial Finance as a research field. Findings – Managerial Finance incorporates a broad number of subjects and the journal will provide a forum for the timely dissemination of research material in this area. Research limitations/implications – The International Journal of Managerial Finance will actively promote research in the area of managerial finance and support, through conferences and special issues, the growth and interest in researching the financial decision-making process. Practical implications – Research in the area of managerial finance will benefit from a journal committed to enhancing and developing research and professional know-how for managing financial decisions. Originality/value – This introduction provides a synopsis of what the International Journal of Managerial Finance is interested in publishing as well as how it intends to support researchers in this area.