International Journal of Applied Economics, Finance and Accounting最新文献_第4页

COVID-19 pandemic, Russian-Ukrainian war and REER volatility: Evidence from panel of countries COVID-19大流行、俄乌战争和REER波动:来自国家小组的证据

International Journal of Applied Economics, Finance and Accounting Pub Date : 2023-08-10 DOI: 10.33094/ijaefa.v17i1.1092

Ayyoub Ben El Rhadbane, Abdeslam El Moudden

{"title":"COVID-19 pandemic, Russian-Ukrainian war and REER volatility: Evidence from panel of countries","authors":"Ayyoub Ben El Rhadbane, Abdeslam El Moudden","doi":"10.33094/ijaefa.v17i1.1092","DOIUrl":"https://doi.org/10.33094/ijaefa.v17i1.1092","url":null,"abstract":"This article aims to empirically study the effect of the COVID-19 pandemic and the Russian-Ukrainian war on the volatility of the real effective exchange rate (REER) using panel data from 23 advanced, emerging, and developing economies. The study covers the period from January 2020 to October 2022. The ARCH/GARCH model is used to estimate the monthly REER volatility for each monetary zone. The impact of the COVID-19 pandemic is measured by the monthly Covid- 19 deaths, while the Russian-Ukrainian war is measured using two factors: monthly oil prices in USD and the monthly food price index. Consequently, two models are developed: the first one measure the impact of the COVID-19 deaths and the oil prices, while the second assesses the impact of the COVID-19 deaths and the food price index on the REER volatility. In both models, the long-term results suggest that the COVID-19 pandemic and the Russian-Ukrainian war have a positive and significant effect on REER volatility at a 1% significance level. Moreover, the Granger test suggests that the independent variables cause REER volatility at a 1% significance level. Finally, the study concludes that the Russian-Ukrainian war significantly intensifies REER volatility more than the COVID-19 pandemic.","PeriodicalId":134894,"journal":{"name":"International Journal of Applied Economics, Finance and Accounting","volume":"91 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133882857","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analysis of financial statements based on the perspective of strategic management: A case study of Midea group in China 基于战略管理视角的财务报表分析——以美的集团为例

International Journal of Applied Economics, Finance and Accounting Pub Date : 2023-08-10 DOI: 10.33094/ijaefa.v17i1.1091

Ming-shun Song, M. Fu, Bixian Han, S. Yin

{"title":"Analysis of financial statements based on the perspective of strategic management: A case study of Midea group in China","authors":"Ming-shun Song, M. Fu, Bixian Han, S. Yin","doi":"10.33094/ijaefa.v17i1.1091","DOIUrl":"https://doi.org/10.33094/ijaefa.v17i1.1091","url":null,"abstract":"The main purpose of this paper is to address the existing gap in traditional analysis methods by integrating strategic management and environmental aspects, and to establish a theory of quality analysis of corporate financial conditions. This paper uses the method of combining enterprise strategy and financial statement analysis to analyse the quality of assets, profit and cash flow of enterprises, and then evaluates the allocation of strategic resources, the effect of strategy implementation and the ability of strategic support. This study demonstrates that the application of the theory of financial condition quality analysis can enhance the assessment of enterprises in terms of their market expansion ability, strategic layout ability, and internal governance ability, and this approach is aligned with the requirements of users. Based on the link between strategic management and financial statement analysis, this paper establishes a theoretical framework for financial position quality analysis. The theoretical framework of financial condition quality analysis established in this paper solves the limitations of traditional financial analysis methods and existing financial quality analysis theories, and opens up a new way for corporate financial analysis. Based on the analysis framework, this paper analyses the three aspects of Midea Group's cost management, diversified strategic layout and global breakthrough strategy, and puts forward suggestions for the future development of the enterprise.","PeriodicalId":134894,"journal":{"name":"International Journal of Applied Economics, Finance and Accounting","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134491018","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Application of Dupont-factor analysis to financial performance and market measurement of the southeast Asian hotel industry 杜邦因子分析在东南亚酒店行业财务绩效和市场测量中的应用

International Journal of Applied Economics, Finance and Accounting Pub Date : 2023-08-08 DOI: 10.33094/ijaefa.v17i1.1089

Jun Jiang

引用次数: 0

Tax administration and personal income tax compliance in Nigeria: A PLS-SEM approach 尼日利亚的税务管理和个人所得税合规:PLS-SEM方法

International Journal of Applied Economics, Finance and Accounting Pub Date : 2023-08-07 DOI: 10.33094/ijaefa.v17i1.1088

Odunayo Olamide Olaniyi, T. Ayoola, Olatunde Wright, Olateju Dolapo Aregbesola, P. Kolawole

{"title":"Tax administration and personal income tax compliance in Nigeria: A PLS-SEM approach","authors":"Odunayo Olamide Olaniyi, T. Ayoola, Olatunde Wright, Olateju Dolapo Aregbesola, P. Kolawole","doi":"10.33094/ijaefa.v17i1.1088","DOIUrl":"https://doi.org/10.33094/ijaefa.v17i1.1088","url":null,"abstract":"Increasing tax revenue required to support basic state functions is a crucial challenge for relevant tax authorities, especially in developing countries where economic developments are inadequate. This challenge is amplified by peculiar issues such as poor tax orientation and informal sector dominance, among others, which the tax administration continuously seeks to resolve. This paper examines the effect of tax administration (represented by tax education, tax support service, tax penalty, and tax administrative efficiency) on personal income tax compliance in Nigeria. Using a survey design, data were obtained through a structured questionnaire administered to randomly selected individual taxpayers from three States of Nigeria, resulting in a usable data set of 365 responses. Partial Least Square Structural Equation Modelling (PLS-SEM) was applied to test the study's hypotheses. The statistical results show that tax education, tax penalty, and tax administrative efficiency significantly and positively influence personal income tax compliance, while tax support services have a negative and insignificant influence on personal income tax compliance. Tax administration effectiveness is crucial in enhancing personal income tax compliance and increasing tax revenue. Given the need to optimise tax compliance and revenue, tax administration needs to constantly evolve systems (policies, strategies, and principles) using effective and efficient education models, enforcement models, and bureaucratic models.","PeriodicalId":134894,"journal":{"name":"International Journal of Applied Economics, Finance and Accounting","volume":"94 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115842951","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Crowdfunding – a youth perception approach in Albania 众筹——阿尔巴尼亚青年感知方式

International Journal of Applied Economics, Finance and Accounting Pub Date : 2023-08-07 DOI: 10.33094/ijaefa.v17i1.1087

E. Luçi, Llesh Lleshaj, Blisard Zani

{"title":"Crowdfunding – a youth perception approach in Albania","authors":"E. Luçi, Llesh Lleshaj, Blisard Zani","doi":"10.33094/ijaefa.v17i1.1087","DOIUrl":"https://doi.org/10.33094/ijaefa.v17i1.1087","url":null,"abstract":"Digital transformation of the finance and banking sector has brought endless opportunities for the financial sector in overall. Inside this labyrinth of financing methods, crowdfunding seems to be an ingenious and avant-garde method. In Albania, this concept is quite new and intriguing. This paper aims to analyse the perception of youth about crowdfunding in Albania through a linear regression model. Primary data consists of 370 questionnaires is used to estimate the amount of money willing to donate through crowdfunding platforms, by using a multiple regression model. The two primary factors that are positively connected with the amount of money willing to donate were the desire to donate for the revitalization of damaged areas and the readiness to donate for fresh business ideas. The willingness donation interval varies from 11 - 50€. Gender disparity and employment status do not have a relevant impact and are statistically insignificant in the amount of money willing to donate by youth. Crowdfunding in Albania can help to create sustainable and innovative manners of filling in some gaps for families in need, improve damaged zones from natural disasters, launch new projects with an important impact in remote communities, etc. Crowdfunding in Albania with a donation basis is a form that helps many low-income families. In addition, it is an innovative form of reconstruction and revitalization of damaged zones from natural disasters, encouraging many creative projects, etc.","PeriodicalId":134894,"journal":{"name":"International Journal of Applied Economics, Finance and Accounting","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121246112","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Assessing the impact of audit software on audit quality: Auditors' perceptions 评估审计软件对审计质量的影响:审计师的看法

International Journal of Applied Economics, Finance and Accounting Pub Date : 2023-07-14 DOI: 10.33094/ijaefa.v17i1.1068

E. M. Alotaibi, Awwad Alnesafi

{"title":"Assessing the impact of audit software on audit quality: Auditors' perceptions","authors":"E. M. Alotaibi, Awwad Alnesafi","doi":"10.33094/ijaefa.v17i1.1068","DOIUrl":"https://doi.org/10.33094/ijaefa.v17i1.1068","url":null,"abstract":"The study aimed to examine the impact of audit software on audit quality in Saudi Arabia and explore auditors' opinions on this topic. The research methodology used was a survey research design, which allowed for collecting large amounts of data from a broad range of participants. The findings indicated that audit software positively impacted audit quality, and auditor expertise moderated the relationship between audit software usage and audit quality. The study highlights the importance of auditor training in effectively using audit software, and the results have significant implications for audit practice in Saudi Arabia. The study's practical implications suggest that audit firms should invest in technology, particularly advanced audit software, to enhance audit quality and meet the demands of clients seeking more efficient and effective audit services. As the business environment becomes increasingly complex and dynamic, auditors must keep pace with emerging technologies to deliver high-quality audit services. The results of this study provide valuable insights into the factors that influence the adoption of technology in the audit industry in Saudi Arabia and highlight the importance of integrating technology into audit processes to improve audit quality. However, it should be noted that the study's findings are based on the auditors' subjective perceptions, and future research should use more objective measures to assess audit quality.","PeriodicalId":134894,"journal":{"name":"International Journal of Applied Economics, Finance and Accounting","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122797263","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Effect of e-banking practices in the banking sector of Bangladesh-customers' perception 电子银行实践对孟加拉银行部门客户感知的影响

International Journal of Applied Economics, Finance and Accounting Pub Date : 2023-07-10 DOI: 10.33094/ijaefa.v17i1.1064

Md. Shahnur Azad Chowdhury, MD Aminul ISLAM, M. Islam, Md. Ariful Hoque, Md. Shariful Haque, Abdullah Mohammad Shahabuddin, Mohammad Shyfur Rahman Chowdhury

{"title":"Effect of e-banking practices in the banking sector of Bangladesh-customers' perception","authors":"Md. Shahnur Azad Chowdhury, MD Aminul ISLAM, M. Islam, Md. Ariful Hoque, Md. Shariful Haque, Abdullah Mohammad Shahabuddin, Mohammad Shyfur Rahman Chowdhury","doi":"10.33094/ijaefa.v17i1.1064","DOIUrl":"https://doi.org/10.33094/ijaefa.v17i1.1064","url":null,"abstract":"In the present study, the quality of E-Banking is reviewed with short- and long-term effect on the perception of bank consumers. The Opinion of 400 banker and customer was collected by survey questionnaire method in the month of June-July, 2022 on a five-point Likert scale. The response variables are classified as E-Banking quality, E-Banking short term effect, and E-Banking long term effect by factor analysis and reliability test. Based on the above classification structural equation model (SEM) is developed with demographic variables. The findings indicate that as the quality of electronic banking rises, potential short-term effects may also rise noticeably. Also, with the increase of E-Banking quality long term effect may increases significantly. The bankers observed that the quality of E-Banking is good, but the customer identifies the quality of E-Banking is not sufficient. E-banking is still in its infancy and is being expanded in new directions. In order to ensure optimum customer satisfaction, it must be addressed and new options for the consumer must be created, which calls for ongoing research. The banking authority may take the required steps to improve the quality of e-banking, which will have an impact on both the short- and long-term consequences of e-banking and will therefore continue in Bangladesh. \u0000 ","PeriodicalId":134894,"journal":{"name":"International Journal of Applied Economics, Finance and Accounting","volume":"73 7","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113978061","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Internally sourced revenue optimality and national economy development of Nigeria 尼日利亚内源收入优化与国民经济发展

International Journal of Applied Economics, Finance and Accounting Pub Date : 2023-07-03 DOI: 10.33094/ijaefa.v17i1.1053

T. A. Aguguom, A. N. Nwaobia, Mba Okoro Obasi, Chizoba Christiana Ajah

{"title":"Internally sourced revenue optimality and national economy development of Nigeria","authors":"T. A. Aguguom, A. N. Nwaobia, Mba Okoro Obasi, Chizoba Christiana Ajah","doi":"10.33094/ijaefa.v17i1.1053","DOIUrl":"https://doi.org/10.33094/ijaefa.v17i1.1053","url":null,"abstract":"This study investigated the impact of internally sourced revenue optimality on Nigeria’s national economic development. Internally generated income had traditionally been the mainstay revenue source for the economic development of countries, but it has long been a subject of worry for Nigeria's national economic development, considering how effectively internally generated income is being used for the progress of the country. We adopted an ex-post facto research design, using annual time series data covering a period of 31 years (1992Q1-2022Q4), sourced from the Central Bank of Nigeria Statistical Bulletin and the National Bureau of Statistics. Two variables were considered, the dependent variable of the study (National economic development) proxied with Real Gross Domestic Product (RGPD) and the independent variable (internally sourced revenue) using the total internally sourced revenue that accrued to the federal (FIGR), States and Federal capital territory (SFCTIGR), and Local government (LIGR) as the explanatory variables for the study. The study found that internally sourced revenue positively affects Nigeria’s national economic development and that the period experienced unstable internally generated revenue and weak optimal use of the revenue. The study concluded that internally sourced revenue and optimal utilization of internally sourced revenue affect national economic development. Based on the findings, the study recommended that the Nigerian government should optimally utilize internally sourced revenue to enhance the national economic development of Nigeria. \u0000 \u0000 ","PeriodicalId":134894,"journal":{"name":"International Journal of Applied Economics, Finance and Accounting","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130995591","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Examining the owners and manager's perceptions of the determinants that influence the effectiveness of SME: Evidence from Kosovo 检查业主和管理者对影响中小企业有效性的决定因素的看法:来自科索沃的证据

International Journal of Applied Economics, Finance and Accounting Pub Date : 2023-06-23 DOI: 10.33094/ijaefa.v17i1.1036

Arben Terstena, Ismail Mehmeti, Sokol Krasniqi

{"title":"Examining the owners and manager's perceptions of the determinants that influence the effectiveness of SME: Evidence from Kosovo","authors":"Arben Terstena, Ismail Mehmeti, Sokol Krasniqi","doi":"10.33094/ijaefa.v17i1.1036","DOIUrl":"https://doi.org/10.33094/ijaefa.v17i1.1036","url":null,"abstract":"Small and medium-sized enterprises (SMEs) play a crucial role in decreasing unemployment and have a direct impact on the economy's growth. Thus, the overall focus of this research is to evaluate the gender composition of entrepreneurs, education, prior experiences, business planning, R&D investments, and the invention of new products and services in the effectiveness of SMEs. This survey has a qualitative design, with 52 total questions categorized into three main components. The sample includes 336 questionnaires completed by business managers/owners throughout March and April 2022. Logit and multinominal regression were used to ascertain the impact of specific parameters on the efficacy of SMEs. The study has discovered that gender composition, education, business plan, prior experience, and investments in research and development positively influence business effectiveness, while the invention of new products and services results are insignificant. The research will benefit these structures by focusing on the components that are managed within their capabilities to improve the business effectiveness. Regards to its scientific contribution, the research offers the most recent empirical evidence in the setting of Kosovo's economy, utilizing specific variables and an appropriate technique via the logistic model. In terms of scientific contributions, this study makes use of certain variables and a suitable methodology via the logistic model to provide the most recent empirical evidence in the context of Kosovo's economy. \u0000 \u0000 ","PeriodicalId":134894,"journal":{"name":"International Journal of Applied Economics, Finance and Accounting","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115537562","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Board diversity and tax planning in the context of Malaysian listed firm 马来西亚上市公司的董事会多元化与税务筹划

International Journal of Applied Economics, Finance and Accounting Pub Date : 2023-06-22 DOI: 10.33094/ijaefa.v17i1.1035

Mohd Waliuddin Mohd Razali, Nurul Amirah Sujak Subanderayo, N. Rahman, J. Yau, Dyg Haszelinna Abg Ali

{"title":"Board diversity and tax planning in the context of Malaysian listed firm","authors":"Mohd Waliuddin Mohd Razali, Nurul Amirah Sujak Subanderayo, N. Rahman, J. Yau, Dyg Haszelinna Abg Ali","doi":"10.33094/ijaefa.v17i1.1035","DOIUrl":"https://doi.org/10.33094/ijaefa.v17i1.1035","url":null,"abstract":"A diversified board is increasingly essential for employee productivity and achievement. This study examines board diversity tax planning in Malaysian listed firms. The sample consists of 394 listed firms in Bursa Malaysia from 2014 to 2016. All the independent data, such as board gender, age, educational level, board size, board independence, and duality, are collected from annual reports. Effective tax rates (ETR), as a tax planning proxy, and control variables are collected from DataStream. The regression results show that board gender has a positive relationship with tax planning, while board independence has a negative one. Other independent variables such as age, educational level, board size, and duality have an insignificant relationship with tax planning. This study concludes that having females on the board encourages tax planning strategy within the firm and raises awareness towards minimising tax burdens. Less tax planning by independent directors could arise due to a lack of supervision and presence in deciding independent considerations in tax planning. The implementation of gender diversity in firms can affect tax management performance. For future research, this study recommends using actual data on tax planning expenditure that could give a more accurate effect of board diversity toward tax planning. \u0000 \u0000 ","PeriodicalId":134894,"journal":{"name":"International Journal of Applied Economics, Finance and Accounting","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114206000","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0