|A research article is a primary source in which it reports the methods and results of an original study performed by the authors. The kind of study may vary (it could have been an experiment, survey, interview, etc.), but in all cases, raw data have been collected and analyzed by the authors, and conclusions drawn from the results of that analysis. Finance is a field closely related to accounting that deals with the allocation of assets and liabilities over time under conditions of certainty and uncertainty. Finance also applies and uses the theories of economics at some level. Finance can also be defined as the science of money management.