Procedia Economics and Finance最新文献_第6页

Perception of Employers and Educators in Accounting Education 雇主和教育工作者对会计教育的看法

Procedia Economics and Finance Pub Date : 2016-01-01 DOI: 10.1016/S2212-5671(16)00009-5

Inaliah Mohd Ali, Khairunnisak Kamarudin, Nur Adila Suriani, Nur Zulaikha Saad, Zati ‘Arifah M. Afandi

引用次数: 25

Transmission of Shocks through Stock Markets Channel: The Case of the CEECs 通过股市渠道传导冲击:以中东欧国家为例

Procedia Economics and Finance Pub Date : 2016-01-01 DOI: 10.1016/S2212-5671(16)30326-4

Vilma Deltuvaite

{"title":"Transmission of Shocks through Stock Markets Channel: The Case of the CEECs","authors":"Vilma Deltuvaite","doi":"10.1016/S2212-5671(16)30326-4","DOIUrl":"10.1016/S2212-5671(16)30326-4","url":null,"abstract":"<div><p>Many scientists and economists state that the degree of global integration of the Central and Eastern European countries (CEECs) stock markets is very low. However, the recent turmoils in the major financial centers in USA, China, etc. raise the question about the possible transmission of the global shocks to the CEECs stock markets despite the low degree of financial integration. The main research questions are: can the spillover effect transmit from the major stock markets on the CEECs stock markets and what type of shocks cause the cross-border contagion risk transmission to the CEECs stock markets? The objective of this study – to identify the transmission of global shocks through stock markets channel in the CEECs. The research methods: the systemic, logical and comparative analysis of the scientific literature and statistical methods: Dynamic Conditional Correlation Generalized Autoregressive Conditional Heteroskedasticity (DCC-GARCH) model. The empirical results of this study suggest that the highest degree of global and regional integration of the stock markets was observed in Poland's, Czech Republic's, and Hungary's stock markets that can be explained by higher development level of these stock markets comparing to other CEECs. The collapse of Lehman Brothers bank in United States in 2008 was the most significant shock transmitted to CEECs stock markets. The empirical results also suggest that the transmission of other systemic shocks (e.g. the Middle East financial markets crash (May 2006), Greek debt crisis (April 23, 2010), Portugal's debt crisis (May 16, 2011)) was also observed on some of the CEECs countries.</p></div>","PeriodicalId":101040,"journal":{"name":"Procedia Economics and Finance","volume":"39 ","pages":"Pages 292-297"},"PeriodicalIF":0.0,"publicationDate":"2016-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S2212-5671(16)30326-4","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74391269","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 7

Challenges Faced by Management Accountants in the 21st Century 21世纪管理会计师面临的挑战

Procedia Economics and Finance Pub Date : 2016-01-01 DOI: 10.1016/S2212-5671(16)30153-8

Zairul Nurshazana Zainuddin, Suzana Sulaiman

引用次数: 18

Drivers of Corporate Social Responsibility Disclosures: Evidence from Turkish Banking Sector 企业社会责任披露的驱动因素:来自土耳其银行业的证据☆

Procedia Economics and Finance Pub Date : 2016-01-01 DOI: 10.1016/S2212-5671(16)30171-X

Ahmet Akin , İlker Yilmaz

引用次数: 19

Corporate Governance and Corporate Performance of Malaysian Companies: Examining from an Islamic Perspective 马来西亚公司治理与公司绩效:伊斯兰视角下的审视

Procedia Economics and Finance Pub Date : 2016-01-01 DOI: 10.1016/S2212-5671(16)00019-8

Juliana Anis Ramli , Mohd Ismail Ramli

{"title":"Corporate Governance and Corporate Performance of Malaysian Companies: Examining from an Islamic Perspective","authors":"Juliana Anis Ramli , Mohd Ismail Ramli","doi":"10.1016/S2212-5671(16)00019-8","DOIUrl":"10.1016/S2212-5671(16)00019-8","url":null,"abstract":"<div><p>Good corporate governance (CG) has been widely linked to the corporate performance. Based on the traditional agency theory, maximising the shareholders’ value denotes the aim to gain better performance through profit maximisation. Taking from a different view, this study attempts to examine to which extent the companies with good CG scores will have good performance from an Islamic perspective (proxied by profit measurement). This study also intends to investigate whether the board attributes as internal governance mechanisms could exert significant influence towards a) overall corporate performance, and b) striving either for profit maximization or moderation. The data is gathered through conducting a content analysis of corporate annual reports of top 50 largest companies (which ranked based on good CG performance). The empirical results indicate that those directors who hold professional accounting qualification are statistically associated with lower total revenues. However, none of the directors’ attributes appears to have significant association with the four proxies of corporate performance. The findings further provide evidence that all board attributes fail to prove their significant influence on the profit moderation as well as profit maximization.</p></div>","PeriodicalId":101040,"journal":{"name":"Procedia Economics and Finance","volume":"35 ","pages":"Pages 146-155"},"PeriodicalIF":0.0,"publicationDate":"2016-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S2212-5671(16)00019-8","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73858479","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 11

Semantic and Pragmatical Aspects of English Business Lexemes in Turkic Languages 突厥语中英语商务词汇的语义和语用特征

Procedia Economics and Finance Pub Date : 2016-01-01 DOI: 10.1016/S2212-5671(16)30236-2

Gulzhan Doszhan

{"title":"Semantic and Pragmatical Aspects of English Business Lexemes in Turkic Languages","authors":"Gulzhan Doszhan","doi":"10.1016/S2212-5671(16)30236-2","DOIUrl":"10.1016/S2212-5671(16)30236-2","url":null,"abstract":"<div><p>The author of the paper by means of the retrospective analysis described the process of penetration of English business lexemes during the different periods of development of the Turkic languages, paying attention to the main -extra and intralinguistic reasons for borrowings. The carried out analysis by the author of the research on English business lexemes allows drawing a conclusion about changes both conceptual and the people's linguistic worldview, about the new phenomena in its social and economic life, demanding language fixing. The author draws a conclusion that any language including the loan words in its system, compels it to the comprehensive assimilation, existing laws and tendencies on all layers of this language structure, however receives also a part of a linguistic worldview of other people. Therefore, this paper had carried out on a linguistics and semiotics joint with attraction of data from area of ethnology, sociology, cultural science, psychology and ecolinguistics. The author also proves that English business lexemes constitute considerable layer of modern Kazakh and Turkish languages and enter into a communicative system of a contemporary lexicon.</p></div>","PeriodicalId":101040,"journal":{"name":"Procedia Economics and Finance","volume":"39 ","pages":"Pages 24-31"},"PeriodicalIF":0.0,"publicationDate":"2016-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S2212-5671(16)30236-2","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74014724","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Nature of Arbitration Agreement 仲裁协议的性质

Procedia Economics and Finance Pub Date : 2016-01-01 DOI: 10.1016/S2212-5671(16)30042-9

Mohammad Nevisandeh

引用次数: 2

Investigating the Effect of National Park Sustainability on National Park Behavioral Intention: Kinabalu National Park 国家公园可持续性对国家公园行为意向的影响研究:基纳巴卢国家公园

Procedia Economics and Finance Pub Date : 2016-01-01 DOI: 10.1016/S2212-5671(16)30126-5

Payam Mihanyar , Sofiah Abd Rahman , Norliza Aminudin

{"title":"Investigating the Effect of National Park Sustainability on National Park Behavioral Intention: Kinabalu National Park","authors":"Payam Mihanyar , Sofiah Abd Rahman , Norliza Aminudin","doi":"10.1016/S2212-5671(16)30126-5","DOIUrl":"10.1016/S2212-5671(16)30126-5","url":null,"abstract":"<div><p>National Park Sustainability (NPSus) is an important construct in the context of national parks which will lead tourism industry to move towards sustainable national parks. Although previous studies examined the tourist behavioral intention through deployment of sustainability principles or destination sustainability, there is a lack of research on the effect of NPSus on National Park Behavioral Intention (NPBI). To address this gap, this study developed a model which investigates the effect of NPSus as an independent variable, and National Park Satisfaction (NPSat) as mediator on tourist NPBI. The research hypotheses where NPSus and NPSat have a significant effect on NPBI was examined. A self-administrated questionnaire was distributed among 600 tourists from developed countries visiting Kinabalu National Park (KNP). The data was examined through deployment of structural equation modelling. The findings revealed that NPSus does not affect NPBI directly, however, NPSus has a significant indirect effect on tourist NPBI through mediation effect of NPSat. Furthermore, NPSat was a full mediator. Findings of this study had practical implication to enhance destination sustainability by better understanding the NPBI.</p></div>","PeriodicalId":101040,"journal":{"name":"Procedia Economics and Finance","volume":"37 ","pages":"Pages 284-291"},"PeriodicalIF":0.0,"publicationDate":"2016-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S2212-5671(16)30126-5","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85204962","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4

The Impact of Utilizing Social Media as a Communication Platform during a Crisis within the Oil Industry 在石油行业危机中利用社交媒体作为沟通平台的影响

Procedia Economics and Finance Pub Date : 2016-01-01 DOI: 10.1016/S2212-5671(16)00080-0

Nor Emmy Shuhada Derani, Prashalini Naidu

{"title":"The Impact of Utilizing Social Media as a Communication Platform during a Crisis within the Oil Industry","authors":"Nor Emmy Shuhada Derani, Prashalini Naidu","doi":"10.1016/S2212-5671(16)00080-0","DOIUrl":"10.1016/S2212-5671(16)00080-0","url":null,"abstract":"<div><p>The purpose of this study is to gather arguments and counterarguments about the effective use of various types of social media that an organization can use in crisis preparedness, response and recovery. This study focuses on various industries worldwide. British Petroleum (BP) case study as well related industrial case studies is the main methodology of this study; and qualitative methods was used as an approach for this study. Social media can be an effective tool in order to convey information and explain current issues to the public. Various types of social media play different roles with one main purpose, which is to disseminate information on an urgent basis and share it with a wide range of people. In a crisis, it is vital to plan a response and share information strategically via social media in order to control the information and avoid a worsening crisis. This also aims to reduce any potential tarnishing of the company's image, something which can easily occur as a result of poor communication with the public. The key limitation is that when secondary data such as an organisation's website and documentation are accessed, there is a risk that it may not be accurate or current. This study attempts to highlight the importance for industries practitioners to utilize social media as an effective platform as part of organization's crisis communication strategies.</p></div>","PeriodicalId":101040,"journal":{"name":"Procedia Economics and Finance","volume":"35 ","pages":"Pages 650-658"},"PeriodicalIF":0.0,"publicationDate":"2016-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S2212-5671(16)00080-0","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85331777","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 29

Review of Economic Freedom Impact on FDI: New Evidence from Fragile and Conflict Countries 经济自由对外国直接投资的影响:来自脆弱和冲突国家的新证据

Procedia Economics and Finance Pub Date : 2016-01-01 DOI: 10.1016/S2212-5671(16)30187-3

Mohamed Moussa , Havva Çaha , Murat Karagöz

引用次数: 17