International Journal of Finance & Banking Studies (2147-4486)最新文献_第3页

Exploring the Nexus of Domestic Debt and Private Sector Credit in Developing Countries with a Focus on Bangladesh 探讨发展中国家国内债务和私营部门信贷的关系，以孟加拉国为重点

International Journal of Finance & Banking Studies (2147-4486) Pub Date : 2023-08-17 DOI: 10.20525/ijfbs.v12i2.2796

Atia Ahmed, Kaniz Habiba Afrin, Anima Karmakar, T. Chakrobortty

{"title":"Exploring the Nexus of Domestic Debt and Private Sector Credit in Developing Countries with a Focus on Bangladesh","authors":"Atia Ahmed, Kaniz Habiba Afrin, Anima Karmakar, T. Chakrobortty","doi":"10.20525/ijfbs.v12i2.2796","DOIUrl":"https://doi.org/10.20525/ijfbs.v12i2.2796","url":null,"abstract":"This research examines domestic debt, private sector lending, and economic development in emerging countries, focusing on Bangladesh. This analysis uses 1960–2022 Bangladeshi secondary data, World Bank World Development Indicators and Bangladesh Ministry of Finance economic statistics. Domestic debt and private sector credit affect emerging nations' economic development, according to this study's theoretical approach. This research examines the link between two factors to add to the literature and provide Bangladesh-specific insights. It is quantitative research that examines domestic debt, private sector credit, and economic development using regression analysis and statistical testing. The conclusions aids Bangladesh's economic development policymakers, economists, and stakeholders. Understanding national debt, financing from the private sector, and the advancement of the country's economy helps policymakers manage debt, allocate credit, and set economic policy. The conducted study also improves theoretical understanding of economic development in underdeveloped countries and illuminates Bangladesh's unique conditions. It examined household debt, private sector lending, and Bangladeshi economic development as well as examines the patterns of economic growth in emerging nations to enhance policy debates and broaden knowledge.","PeriodicalId":181605,"journal":{"name":"International Journal of Finance & Banking Studies (2147-4486)","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134521299","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

Banking Risk, Third-Party Fund And Performance 银行风险、第三方基金与绩效

International Journal of Finance & Banking Studies (2147-4486) Pub Date : 2023-08-13 DOI: 10.20525/ijfbs.v12i2.2759

Fadhila Rahma, S. Sutrisno

{"title":"Banking Risk, Third-Party Fund And Performance","authors":"Fadhila Rahma, S. Sutrisno","doi":"10.20525/ijfbs.v12i2.2759","DOIUrl":"https://doi.org/10.20525/ijfbs.v12i2.2759","url":null,"abstract":"Banks are a high-risk industry, which is regulated by the government through the Financial Services Authority (FSA), so bank management must be very careful in managing banks so that risks can be controlled. The purpose of this study was to examine the effect of bank risk and third party funds on bank performance. Bank performance is measured by return on assets (ROA), while bank risk consists of operating risk which is measured by operating expenses to operating income ratio (EIR), liquidity risk is measured by loan to deposit ratio (LDR), capital risk is measured by capital adequacy ratio (CAR), and credit risk is measured by non-performing loans (NPL), and third party funds (TPF) are measured by the natural log of total credit. The research population consisted of 46 banks listed on the Indonesia Stock Exchange with a sample of 24 banks taken using a purposive sampling technique. The data collection period is four years with quarterly data (2019-2022). To test the hypothesis used panel data regression. After testing the model with the Chow-test and Hausman-test, the best regression model is the fixed effect model. The results of research using the fixed effect model show that operating risk (EIR) has a significant and negative effect on bank performance, while liquidity risk (LDR) has a significant positive effect on bank performance. Meanwhile, the capital adequacy ratio (CAR), non-performing loans (NPL), and third party funds (TPF) have no effect on bank performance.","PeriodicalId":181605,"journal":{"name":"International Journal of Finance & Banking Studies (2147-4486)","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127507703","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

Determinants of Saving Decision on Fixed Deposits in Non-Bank Finance and Leasing Institutions in Sri Lanka 斯里兰卡非银行融资和租赁机构定期存款储蓄决策的决定因素

International Journal of Finance & Banking Studies (2147-4486) Pub Date : 2023-07-30 DOI: 10.20525/ijfbs.v12i2.2617

A. Dharmawansa, R. Madhuwanthi

引用次数: 0

Critical Analysis of School Fee Collection Strategies and Financial Accountability in Public Secondary Schools in Kenya 肯尼亚公立中学收费策略和财务问责制的批判性分析

International Journal of Finance & Banking Studies (2147-4486) Pub Date : 2023-07-05 DOI: 10.20525/ijfbs.v12i2.2638

Gideon Musungu Inganga Daniel, Ben Oseno, Reuben Rutto

{"title":"Critical Analysis of School Fee Collection Strategies and Financial Accountability in Public Secondary Schools in Kenya","authors":"Gideon Musungu Inganga Daniel, Ben Oseno, Reuben Rutto","doi":"10.20525/ijfbs.v12i2.2638","DOIUrl":"https://doi.org/10.20525/ijfbs.v12i2.2638","url":null,"abstract":"Fee collection tactics are measures that school administrators do to achieve the school's objectives by putting together the sum thought appropriate for school fees charges, such as creating automatic fee payment plans and sending out reminders to parents. There are challenges associated with fee payment as parents are the main contributors, yet they are in different economic position. The government has consistently delayed funding their portion which is still below required standards. Therefore, this study was focused on school fee collection strategies and financial accountability of Public Secondary Schools in Khwisero Sub County. The study was guided by agency theory. The research design used in this study was a descriptive survey. The 25 public secondary schools in the Khwisero sub-county of Kenya represented the 50 stakeholders who were the focus of the study. The county schools auditor, who oversaw all of the schools in the research, was also a part of the census survey that included all 50 stakeholders. Data was gathered with the help of standardized questionnaires. Mean and standard deviation were used for descriptive statistics, while Pearson correlation and simple linear regression were used for inferential statistics. SPSS, a statistical program used in the social sciences, helped with this. Tables were used to present the data. The financial transparency of public secondary schools in Khwisero sub County, Kakamega County, was significantly influenced by the collection tactics with an R2 of 0.504. The research suggests that public secondary schools should incorporate school factors that have a significant impact on financial accountability into their main key elements that should be considered when handling school fund accounts and find ways in which fee collection can be enhanced to ensure there is adequate cashflow.","PeriodicalId":181605,"journal":{"name":"International Journal of Finance & Banking Studies (2147-4486)","volume":"285 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121063454","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 Managerial Ownership and Financial Performance on Hedging Decisions 管理层所有权和财务绩效对套期保值决策的影响

International Journal of Finance & Banking Studies (2147-4486) Pub Date : 2023-06-21 DOI: 10.20525/ijfbs.v12i2.2393

Yossy Aria, Tri Gunarsih, Ralina Transistari

引用次数: 0

Credit Card Lending and the Performance of U.S. Credit Unions 信用卡贷款和美国信用合作社的表现

International Journal of Finance & Banking Studies (2147-4486) Pub Date : 2023-06-14 DOI: 10.20525/ijfbs.v12i2.2605

Rodney D Boehme, Timothy M. Craft, R. LeCompte

{"title":"Credit Card Lending and the Performance of U.S. Credit Unions","authors":"Rodney D Boehme, Timothy M. Craft, R. LeCompte","doi":"10.20525/ijfbs.v12i2.2605","DOIUrl":"https://doi.org/10.20525/ijfbs.v12i2.2605","url":null,"abstract":"Is credit card lending by credit unions within the United States primarily a service to members or a profit generating product? This paper examines the impact of credit card lending on the performance of U.S. credit unions from 2000-2017. A panel data approach using fixed effects regression methodology is undertaken to make comparative analyses of credit union performance across several dimensions including the percentage of the firm’s assets in credit card loans and percent of members with a credit card. Credit unions are stratified into deciles by size and significant results are found using this methodology. Controlling for delinquencies and charge-offs among other variables, credit card lending significantly increases ROA for both large and small credit unions, but only after the Financial Crisis of 2008, and the establishment of the CARD Act in 2009. Interestingly, the ROA of small credit unions significantly increases with the percentage of members using the institution’s credit card. This result suggests that small credit unions would benefit by increasing the penetration of credit cards within their membership base.","PeriodicalId":181605,"journal":{"name":"International Journal of Finance & Banking Studies (2147-4486)","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128494281","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

Analyzing the Ability of Investment Managers in Equity Mutual Funds during the Covid-19 Pandemic in Indonesia 新冠肺炎疫情期间印尼股票共同基金投资经理能力分析

International Journal of Finance & Banking Studies (2147-4486) Pub Date : 2023-06-09 DOI: 10.20525/ijfbs.v12i1.2630

Sri Kusyani Arimbi, N. Achsani, B. Bandono

{"title":"Analyzing the Ability of Investment Managers in Equity Mutual Funds during the Covid-19 Pandemic in Indonesia","authors":"Sri Kusyani Arimbi, N. Achsani, B. Bandono","doi":"10.20525/ijfbs.v12i1.2630","DOIUrl":"https://doi.org/10.20525/ijfbs.v12i1.2630","url":null,"abstract":"Mutual fund is one of the investment instruments widely used as an investment option. There are two essential things to be considered by the Investment Manager as a mutual fund manager: the stock selection and the market timing ability. The Covid-19 pandemic has caused many investors to experience potential investment losses. Understanding stock selection and market timing will be needed for determining which Investment Managers perform well in managing equity mutual fund, especially while dealing with the Covid-19 pandemic. The objective of this study is to analyze the ability of Investment Managers to perform stock selection and market timing, the performance of equity mutual fund, and the effect of stock selection and market timing ability on the performance of equity mutual fund in Indonesia. This study applies the Fama net selectivity methods to assess stock selection ability and Treynor-Mazuy and Henriksson-Merton models to analyze market timing ability. Sharpe, Treynor, and Jensen's alpha methods are also used for measuring mutual fund performance. The data is processed per mutual fund to recognize each mutual fund's stock selection and market timing ability. Furthermore, the research spans two time periods: before and following the Covid-19 pandemic. A dataset of 104 equity mutual funds from 2016-2021 has been analyzed. The findings show that only 9 and 12 Investment Managers have stock selection ability prior to and following the Covid-19 pandemic, respectively. According to Treynor Mazuy model, there are only two Investment Managers with market timing ability prior to the Covid-19 pandemic, and only twelve Investment Managers have market timing ability during the Covid-19 pandemic, according to the Henriksson-Merton model. Every mutual fund with stock selection ability outperformed the benchmark. However, not all equity mutual fund with market timing ability outperformed the benchmark.","PeriodicalId":181605,"journal":{"name":"International Journal of Finance & Banking Studies (2147-4486)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130413161","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

Improving Credit Risk Assessment through Deep Learning-based Consumer Loan Default Prediction Model 基于深度学习的消费者贷款违约预测模型改进信用风险评估

International Journal of Finance & Banking Studies (2147-4486) Pub Date : 2023-06-03 DOI: 10.20525/ijfbs.v12i1.2579

M. Jumaa, M. Saqib, Arif Attar

引用次数: 0

PFRS 16 Compliance PFRS 16合规性

International Journal of Finance & Banking Studies (2147-4486) Pub Date : 2023-05-25 DOI: 10.20525/ijfbs.v12i1.2634

A. Dayag, Jennifer Latosa, Olivia Dimatulac

{"title":"PFRS 16 Compliance","authors":"A. Dayag, Jennifer Latosa, Olivia Dimatulac","doi":"10.20525/ijfbs.v12i1.2634","DOIUrl":"https://doi.org/10.20525/ijfbs.v12i1.2634","url":null,"abstract":"IFRS 16 addresses the criticisms against IAS 17 that allowed lessees not to recognize assets and liabilities related to operating leases. This study analyzed the impact of operating lease capitalization on 38 selected Philippine-listed companies' key financial ratios from the service sector from 2016 - 2021 under PFRS 16. Key financial ratios were calculated and compared to the changes that happened due to the adoption of PFRS 16 – Leases with firm size, firm age, inflation rate, nominal GDP growth rate and the unemployment rate as moderating variables. Mann-Whitney U Test was employed to analyze the impact of pre-and post-PFRS implementation on financial ratios. The impact of predictor variables on PFRS 16 and key financial ratios were examined using Ordinary Least Squares (OLS) regression analysis. The study result revealed a significant negative influence of PFRS 16 implementation on return on equity, price-earnings ratio, and price-to-book ratio; and a significant positive influence on the debt-equity ratio, and earnings per share. Firm age positively moderates the return on equity and PFRS 16 adoption (p = 0.032). Only the nominal GDP growth rate moderates the key financial ratio and PFRS 16 in terms of the price-earnings ratio (p = 0.019). This implies that PFRS 16 adoption significantly influences some key financial ratios. Management should reconsider their business model, especially on lease transactions, as it will impact their financial reporting. The new accounting standards must be well communicated to stakeholders considering the firm-level and macroeconomic indices for better decision making.","PeriodicalId":181605,"journal":{"name":"International Journal of Finance & Banking Studies (2147-4486)","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123197671","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

Bank Stability and Systemic Risk Measurement 银行稳定性与系统性风险测量

International Journal of Finance & Banking Studies (2147-4486) Pub Date : 2023-05-10 DOI: 10.20525/ijfbs.v12i1.2319

Coskun Tarkocin, M. Donduran

{"title":"Bank Stability and Systemic Risk Measurement","authors":"Coskun Tarkocin, M. Donduran","doi":"10.20525/ijfbs.v12i1.2319","DOIUrl":"https://doi.org/10.20525/ijfbs.v12i1.2319","url":null,"abstract":"The banking system’s role as an intermediary between depositors and borrowers makes its stability a crucial element of the economy. Individual bank stability impacts the stability of the financial sector and, consequently, the real sector and economic growth. This study is a detailed investigation of bank stability scores for the Turkish banking sector. Turkey experienced a major banking crisis from 2000 to 2001. However, with an improved regulatory environment and structural reforms, its resilience to shocks increased significantly in subsequent years. The present study contributes to the literature in three areas. First, it applies eight variations of the Z-score to the Turkish banking sector to test the importance of time and risk variation. Second, it investigates the impact on stability scores of several factors–the implementation of new capital regulations and Basel III liquidity rules, the Turkish lira crisis and the effects of COVID-19). Finally, it measures the contribution to systemic risk of each Turkish bank using the leave-one-out (LOO) Z-score method; this is the first study to use this method to analyse the contribution of different bank types to the overall stability of the sector.","PeriodicalId":181605,"journal":{"name":"International Journal of Finance & Banking Studies (2147-4486)","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130443737","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

International Journal of Finance &amp; Banking Studies (2147-4486)最新文献

International Journal of Finance & Banking Studies (2147-4486)最新文献