International Journal of Applied Economics, Finance and Accounting最新文献_第7页

Board gender diversity and capital structure: Evidence from the Portuguese listed firms 董事会性别多样性和资本结构:来自葡萄牙上市公司的证据

International Journal of Applied Economics, Finance and Accounting Pub Date : 2023-04-28 DOI: 10.33094/ijaefa.v16i2.945

João P. C. Teodósio, Inês Lisboa, C. Oliveira

{"title":"Board gender diversity and capital structure: Evidence from the Portuguese listed firms","authors":"João P. C. Teodósio, Inês Lisboa, C. Oliveira","doi":"10.33094/ijaefa.v16i2.945","DOIUrl":"https://doi.org/10.33094/ijaefa.v16i2.945","url":null,"abstract":"This investigation analyzes the impact of board gender diversity on the financial policies of non-financial Portuguese listed firms between 2010-2019. The study applies the two-step Generalized Method of Moments (GMM) for econometric analysis. The results show that board gender diversity affects firms’ capital structure. While female directors have no determinant role in defining firm indebtedness levels, they significantly contribute to its structure. Our results demonstrate that female directors, particularly those with executive roles, consistently contribute to reducing firms’ long-term debt and prefer to issue short-term debt. Moreover, female directors tend to manage trade over financial debt, especially in older firms. Independent female directors play a significant role in smaller firms by decreasing long-term and financial debt. The study supports the notion that gender diversity on the board contributes differently to the firms’ financial policies. Additionally, the findings are in line with the assumptions of agency, resource dependence, and pecking order theories. This study shows that gender diversity promotes short-term debt as a substitute for bank loans to avoid increasing firms’ risk, which ultimately impacts the definition of financial debt levels.","PeriodicalId":134894,"journal":{"name":"International Journal of Applied Economics, Finance and Accounting","volume":"110 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134571280","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

Influences of environment perception and social media communication via brand loyalty on the intention to buy green products among Vietnamese youth 环境感知和社交媒体传播通过品牌忠诚度对越南青年购买绿色产品意愿的影响

International Journal of Applied Economics, Finance and Accounting Pub Date : 2023-04-28 DOI: 10.33094/ijaefa.v16i2.942

Trinh Le Tan, N. Quang

{"title":"Influences of environment perception and social media communication via brand loyalty on the intention to buy green products among Vietnamese youth","authors":"Trinh Le Tan, N. Quang","doi":"10.33094/ijaefa.v16i2.942","DOIUrl":"https://doi.org/10.33094/ijaefa.v16i2.942","url":null,"abstract":"Environmental issues are becoming more and more people's concern. One of them is social media, which attracts numerous young people to operate and interact far beyond geographical limits. The purpose of the study is to build a novelty research model by combining the Theory of Planned Behavior (TPB) to measure customer intentions in terms of environmental perception and influencing factors of social media communication through brand loyalty. The authors initially used the ground theory to review literature on previous studies, identified gaps in research, built research models, as well as proposed hypotheses between constructs. The qualitative research method was used in a focus group interview to evaluate and adjust the official questionnaire before measuring the concepts study. The quantitative research method was used after having an official survey and scale with 282 Vietnamese Gen Z to evaluate indicators to measure by SmartPLS software for assessment. This study identified hypotheses about the relationship between electronic word of mouth (EW) and online communities (OC), which have positive effects on brand loyalty (BL), significantly affecting green purchasing intentions (GPI). In addition, the relationships between environmental knowledge (EK), attitude towards green products (AT), subjective norm (SN), electronic word of mouth (EW), online communities (OC), online advertising (OA), and brand loyalty (BL) directly affect the green purchasing intention of Vietnamese Gen Z. The findings of the study will contribute to both scholars and practitioners to a theoretical framework for the impact of environmental perception, social media communication through brand loyalty, and green purchase intention of younger generation consumers.","PeriodicalId":134894,"journal":{"name":"International Journal of Applied Economics, Finance and Accounting","volume":"424 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131310246","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: 2

Determinants of financial inclusion in gulf cooperation council countries 海湾合作委员会国家普惠金融的决定因素

International Journal of Applied Economics, Finance and Accounting Pub Date : 2023-04-27 DOI: 10.33094/ijaefa.v16i2.940

Mohammed Ahmar Uddin, F. Ahmad, A. B. Dar, Mohammed Abdul Imran Khan

{"title":"Determinants of financial inclusion in gulf cooperation council countries","authors":"Mohammed Ahmar Uddin, F. Ahmad, A. B. Dar, Mohammed Abdul Imran Khan","doi":"10.33094/ijaefa.v16i2.940","DOIUrl":"https://doi.org/10.33094/ijaefa.v16i2.940","url":null,"abstract":"The primary purpose of this study is to investigate the determinants of financial inclusion in the Gulf Cooperation Council (GCC) countries. For this study, we used the Global Findex Database 2017. Since the study variables are binary, we used the Probit method to estimate the results. Our findings show that the number of people who reported having a formal financial institution account increased by 16 percent between 2011 and 2017. At the same time, formal saving and formal borrowing were low in GCC countries compared to the average of high-income countries’ average. We also found that financial inclusion is higher for males, older people, more educated people, and higher-income people, while women and younger people are less likely to be financially included in GCC countries. Therefore, FI efforts in GCC should focus on the young and women population as they are most likely to be excluded from the formal financial system. Therefore, tailored products and services that meet the needs of these groups should be designed and promoted to improve FI among them so that their access to and use of financial services are enhanced.","PeriodicalId":134894,"journal":{"name":"International Journal of Applied Economics, Finance and Accounting","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124865281","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

The impact of trust in the leader as a mediating variable between the moral integrity of the leader and job engagement: A field study in public sector institutions in Sultanate of Oman 对领导者的信任作为领导者道德诚信与工作投入之间的中介变量的影响:阿曼苏丹国公共部门机构的实地研究

International Journal of Applied Economics, Finance and Accounting Pub Date : 2023-04-26 DOI: 10.33094/ijaefa.v16i2.939

Tariq Atiya, M. Hussein, Nawal Ali AL Rawas

{"title":"The impact of trust in the leader as a mediating variable between the moral integrity of the leader and job engagement: A field study in public sector institutions in Sultanate of Oman","authors":"Tariq Atiya, M. Hussein, Nawal Ali AL Rawas","doi":"10.33094/ijaefa.v16i2.939","DOIUrl":"https://doi.org/10.33094/ijaefa.v16i2.939","url":null,"abstract":"This study aims to examine the impact of trust in the leader (TIL) as a mediating variable between the moral integrity (MI) of the leader and job engagement (JE) and to identify the consequent results that benefit officials in the surveyed institutions. The study population consisted of the employees of two public institutions (The Financial Supervisory Authority in the Governorate of Dhofar and the Directorate of Municipal Affairs in the Governorate of Dhofar). Primary data was collected from a convenient sample of 145 via an electronic questionnaire due to the directives related to social distancing in light of the global health crisis (COVID 19). The data were analysed using the Statistical Package for Social Sciences (SPSS) and Smart Partial Least Squares (Smart PLS). The findings of the study reveal that there is a statistically significant impact of the MI of the leader on the levels of JE on one hand and MI of the leader on the TIL, on the other hand. Moreover, it was also found that TIL partially mediates the relationships between the MI of the leader and JE.","PeriodicalId":134894,"journal":{"name":"International Journal of Applied Economics, Finance and Accounting","volume":"140 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115632355","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

Unemployment insurance and business ownership 失业保险和企业所有权

International Journal of Applied Economics, Finance and Accounting Pub Date : 2023-04-17 DOI: 10.33094/ijaefa.v16i2.931

L. Sherpa, Tao Song

引用次数: 0

Examining the impact of corporate governance and corporate financial reporting on firm value: A study of selected banks in Nigeria 考察公司治理和公司财务报告对公司价值的影响:对尼日利亚选定银行的研究

International Journal of Applied Economics, Finance and Accounting Pub Date : 2023-04-14 DOI: 10.33094/ijaefa.v16i2.926

G. Ogundajo, F. F. Adegbie, S. Oyegoke, F. Akande, Eunice Ayooluwa Ajayi-Owoeye

{"title":"Examining the impact of corporate governance and corporate financial reporting on firm value: A study of selected banks in Nigeria","authors":"G. Ogundajo, F. F. Adegbie, S. Oyegoke, F. Akande, Eunice Ayooluwa Ajayi-Owoeye","doi":"10.33094/ijaefa.v16i2.926","DOIUrl":"https://doi.org/10.33094/ijaefa.v16i2.926","url":null,"abstract":"Globally, managers are always under intense pressure to meet stakeholders’ desired firm value expectations, creating uncertainties and apprehensiveness when making corporate strategic plans. Prior studies have laid claims that best corporate governance practices and corporate financial reporting quality are important in achieving a successful and sustainable value for banks. Consequently, this study examined the impact of corporate governance and corporate financial reporting on the value of selected banks in Nigeria. This study made use of panel data extracted from the audited annual reports and accounts of the thirteen (13) selected banks for fifteen (15) years which yielded 195 firm-year observations. Random-effects Generalized Least Square (GLS) regression estimation technique was employed for the analysis. The study discovered that corporate governance and corporate financial reporting exerted a significant positive impact on the value of selected banks in Nigeria (Adj.R2 = 0.48, Wald Sat. (4, 190) = 18.3, p < 0.05). The study concluded that corporate governance and corporate financial reporting collectively are important determining factors of the value of selected banks in Nigeria. Enforcing strict compliance with financial reporting regulations to ensure transparency, reliability, and earnings quality would enhance analysts’ and users’ forecast and predictive abilities.","PeriodicalId":134894,"journal":{"name":"International Journal of Applied Economics, Finance and Accounting","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127917619","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: 1

An assessment of bank profitability: Evidence from Albania 银行盈利能力的评估:来自阿尔巴尼亚的证据

International Journal of Applied Economics, Finance and Accounting Pub Date : 2023-04-14 DOI: 10.33094/ijaefa.v16i1.924

Jona Puci, Parashqevi Draçi, Albana Demi, Zahraa Merja

{"title":"An assessment of bank profitability: Evidence from Albania","authors":"Jona Puci, Parashqevi Draçi, Albana Demi, Zahraa Merja","doi":"10.33094/ijaefa.v16i1.924","DOIUrl":"https://doi.org/10.33094/ijaefa.v16i1.924","url":null,"abstract":"Although the financial sector in Albania follows a fluctuating trend, the average return on assets has significantly improved during the last few years. To boost profitability and ensure long-term survival in this area, banks must concentrate on the factors that affect profitability. Various types of research offer conflicting results on the impact that macroeconomic factors have on bank profitability. Hence, the purpose of this paper is to provide a comprehensive perspective on the theoretical and empirical research of bank profitability in the Albanian banking system, including its components and the variables influencing the choice of how to effectively achieve profitability. More specifically, this study determines how macroeconomics impacts the profitability of Commercial Banks, mainly focusing on the effect of GDP growth, inflation, and real interest rate on the financial performance of second-level banks in Albania between 2011 and 2020. To achieve this goal, a multiple regression is performed on a panel dataset, and the empirical findings reveal that the independent variables, including GDP growth, inflation, and real interest rate are significant factors determining Albanian bank profitability for the period considered. The study's conclusions will be useful for various parties, including management bodies, researchers, policymakers, and the government.","PeriodicalId":134894,"journal":{"name":"International Journal of Applied Economics, Finance and Accounting","volume":"150 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116046546","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

Quality of audit committee as a moderating effect between shareholding structure and intellectual capital disclosure in Indonesian banking companies 审计委员会质量对印尼银行股权结构与智力资本披露的调节作用

International Journal of Applied Economics, Finance and Accounting Pub Date : 2023-04-14 DOI: 10.33094/ijaefa.v16i1.925

M. Indarti, F. Faisal, E. Yuyetta

{"title":"Quality of audit committee as a moderating effect between shareholding structure and intellectual capital disclosure in Indonesian banking companies","authors":"M. Indarti, F. Faisal, E. Yuyetta","doi":"10.33094/ijaefa.v16i1.925","DOIUrl":"https://doi.org/10.33094/ijaefa.v16i1.925","url":null,"abstract":"This research examines the nexus of shareholding structure on intellectual capital disclosure. The shareholding structure consists of management, institutions, government, and foreigners. Furthermore, this research investigates the moderating role of the quality of the audit committee in this relationship. This research design uses quantitative methods. The population consists of banking firms listed on the Indonesian Stock Exchange in 2016-2020. The selection of samples employing the purposive sampling method obtained 159 observations. The output of hypothesis testing using moderated regression analysis (MRA) shows that managerial and institutional ownership negatively impacts the disclosure of intellectual capital. The conclusion of this research is that shareholders tend to reduce the amount of intellectual capital disclosed. The test results also prove that share ownership by management, institutions, and the government can function as a management control mechanism if a qualified audit committee supports it. The findings serve as input for the Financial Services Authority; as the party that drafts regulations related to the formation and implementation guidelines of the audit committee’s work. Therefore, managers should integrate intellectual capital information with financial information; so that it is more useful for users of information for decision making. Practical implications of this research are that banking companies in Indonesia can improve the quality of their audit committees so that there is an increase in intellectual capital disclosure.","PeriodicalId":134894,"journal":{"name":"International Journal of Applied Economics, Finance and Accounting","volume":"79 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128262009","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

Financial attitude and financial performance of export MSMEs: Financial well-being as a mediating 出口中小微企业财务态度与财务绩效:财务幸福感的中介作用

International Journal of Applied Economics, Finance and Accounting Pub Date : 2023-04-04 DOI: 10.33094/ijaefa.v16i1.901

Ratnawati, M. Rokhman, Sulis Rochayatun, Meldona, Y. Rahayu

{"title":"Financial attitude and financial performance of export MSMEs: Financial well-being as a mediating","authors":"Ratnawati, M. Rokhman, Sulis Rochayatun, Meldona, Y. Rahayu","doi":"10.33094/ijaefa.v16i1.901","DOIUrl":"https://doi.org/10.33094/ijaefa.v16i1.901","url":null,"abstract":"This study aims to analyze the effect of financial attitudes on financial well-being and financial performance moreover, it analyses financial well-being to mediate the effect of financial attitudes on MSME financial performance. This is explanatory research with quantitative data analysis method. The unit of analysis is the 112 small and medium sized enterprises (SMEs) in the handicraft industry that export in Banyuwangi Regency. Samples were drawn using saturation and census sampling. Structural Equation Modeling (SEM) analysis, explain that there is a direct effect of financial attitudes on financial well-being and financial performance and financial well-being can mediate the effect of financial attitudes on financial performance. This study concludes that the financial attitude of MSMEs for export handicrafts in Banyuwangi Regency contributes to financial well-being and improving financial performance and financial well-being is able to improve financial performance and is able to mediate the effect of financial attitudes on MSME financial performance. This study’s practical implication is that the export of handicraft (MSMEs) in Banyuwangi Regency need to have a financial attitude to develop a knowledge of personal financial orientation such as the ability to create effective financial planning records.","PeriodicalId":134894,"journal":{"name":"International Journal of Applied Economics, Finance and Accounting","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129099732","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: 1

Islamic crowdfunding model for empowering student entrepreneurship program in Malaysia 伊斯兰众筹模式为马来西亚学生创业项目赋权

International Journal of Applied Economics, Finance and Accounting Pub Date : 2023-03-28 DOI: 10.33094/ijaefa.v16i1.889

Nur Khairina Khairuddin, Muhammad Shahrul Ifwat Ishak

{"title":"Islamic crowdfunding model for empowering student entrepreneurship program in Malaysia","authors":"Nur Khairina Khairuddin, Muhammad Shahrul Ifwat Ishak","doi":"10.33094/ijaefa.v16i1.889","DOIUrl":"https://doi.org/10.33094/ijaefa.v16i1.889","url":null,"abstract":"This paper aims to explore the potential of crowdfunding in empowering student entrepreneurship programs in Malaysia. Recently, digital crowdfunding has been considered a new unique tool for pooling funds through online platforms. This modern fundraising technique has successfully supported business activities and community-based projects. This concept can be utilized to support the current student entrepreneurship programs at universities, where it was reported that these institutions had experienced a limitation in terms of budget. Over the period, students at higher education institutions have witnessed challenges and difficulties in surviving their learning journey, particularly in terms of financial capability. Entrepreneurship is believed to be able to help students discover an additional income during their studies. Based on the interview, it was found that crowdfunding should be promoted to support small entrepreneurs, including students. However, proper models are needed to ensure crowdfunding is not misused and its efficiency and applicability. Regarding student entrepreneurship programs, Waqf and Infaq can be applied as crowdfunding models. The outcome of this paper would benefit many parties, including student entrepreneurs, crowdfunding platforms, universities, and society.","PeriodicalId":134894,"journal":{"name":"International Journal of Applied Economics, Finance and Accounting","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114491076","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: 3