International Journal of Finance & Banking Studies (2147-4486)最新文献_第4页

International Journal of Finance & Banking Studies (2147-4486) Pub Date : 2023-05-09 DOI: 10.20525/ijfbs.v12i1.2519

Marcio Kawahara Iguma, Joshua Onome Imoniana

{"title":"Omnichannel Retailing","authors":"Marcio Kawahara Iguma, Joshua Onome Imoniana","doi":"10.20525/ijfbs.v12i1.2519","DOIUrl":"https://doi.org/10.20525/ijfbs.v12i1.2519","url":null,"abstract":"This paper aims to examine the factors affecting the postadoption of RFID technology as part of omnichannel strategies in the retail industry. In addition, it evaluates how this innovation contributed to the improvement of the quality of corporate financial information. We employed an exploratory multiple-case study design based on qualitative research, by using semi-structured interviews, and public financial and sustainability reports as sources of evidence. The data collection and analysis were performed in 2022 for the pilot case of a manufacturer and the formal cases of three retailers. The results reveal that RFID postadoption is influenced by technological factors (relative advantage, observability, trialability, and perceived costs), organizational factors (top management support and firm size), and environmental factors (competitive pressure and external support). Surprisingly, loss recognition and loss provision are the most affected accounting practices, differently from what has been suggested by the accounting literature. We also found that item-level RFID enables increased frequencies of full inventory counts, providing inventory accuracy of records and real-time inventory visibility. This results in the improvement of accounting information quality in terms of relevance, faithful representation, timeliness, comparability, understandability, verifiability, and value-added. Our findings may contribute to both research and practice, as well as IS and accounting fields. We identified and investigated the phenomenon of the recent movement of RFID adoption by large retail companies listed in B3 during the COVID-19 pandemic in Brazil. Finally, we provide a theoretical model based on the TOE framework integrated to a construct of accounting information quality specifically developed for the RFID postadoption context.","PeriodicalId":181605,"journal":{"name":"International Journal of Finance & Banking Studies (2147-4486)","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116998281","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

Analyzing Financial Risk and Profitability in the UAE Banking Sector 分析阿联酋银行业的财务风险和盈利能力

International Journal of Finance & Banking Studies (2147-4486) Pub Date : 2023-04-29 DOI: 10.20525/ijfbs.v12i1.2526

M. Ibrahim

引用次数: 0

Life Insurance Performance Characteristics 人寿保险履约特点

International Journal of Finance & Banking Studies (2147-4486) Pub Date : 2023-04-25 DOI: 10.20525/ijfbs.v12i1.2398

Raja Bouzouita

引用次数: 0

Risk Management and Rate in Growing of Profit-Sharing Financing 利润分享融资的风险管理与增长速度

International Journal of Finance & Banking Studies (2147-4486) Pub Date : 2023-03-21 DOI: 10.20525/ijfbs.v12i1.2340

Irawati Junaini, Muhammad Iqbal, Sabrina Amanda Masili, Dian Kurniawati, Ridarmeli

引用次数: 0

U.S. Community Banks post the 2008 Financial Crisis 2008年金融危机后的美国社区银行

International Journal of Finance & Banking Studies (2147-4486) Pub Date : 2023-03-20 DOI: 10.20525/ijfbs.v12i1.2366

Su-Jane Chen, A. Fayman, Timothy R. Mayes

{"title":"U.S. Community Banks post the 2008 Financial Crisis","authors":"Su-Jane Chen, A. Fayman, Timothy R. Mayes","doi":"10.20525/ijfbs.v12i1.2366","DOIUrl":"https://doi.org/10.20525/ijfbs.v12i1.2366","url":null,"abstract":"Although community banks hold a small proportion of U.S. banking assets and market share, they perform a crucial function in the U.S. economy by offering vital financial services to businesses and individuals in regions where major banks do not operate. Their diseconomies of scale put them at a competitive disadvantage in relation to large, national commercial banks when coping with digital transformation and regulatory requirements. These challenges mounted after the Great Recession. This research, with the usage of four key financial ratio categories and the implementation of logit regression, looks into how U.S. community banks evolved in the aftermath of the financial crisis, 2009-2017. It divides the entire sample period into two sub-sample periods, 2009-2012 and 2013-2017, and comparing community banks with their larger counterpart and within the community bank sector between the largest and the smallest asset size quartiles of the group. This study, to the best of our knowledge, represents the only known research at the time of publication that compares recovery of banks post the Great Recession based on whether they are community or non-community banks. It finds that community banks tended to recover more slowly in terms of the bottom line, ROE, after the Great Recession than large national banks. Additionally, community banks are more likely to carry even less capital than their national counterparts in the later time period as compared with the earlier time period. In contrast, banks with higher liquidity and greater operating efficiency are more associated with community banks than non-community banks. Also, the empirical findings posit that size matters, to a certain extent. That is, while size does not command an absolute advantage, a certain threshold may be necessary for a bank to stay competitive. This provides a rationale for mergers and acquisitions taking place in the banking sector.","PeriodicalId":181605,"journal":{"name":"International Journal of Finance & Banking Studies (2147-4486)","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114942990","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

Islamic Banking Profitability in Indonesia 印度尼西亚伊斯兰银行的盈利能力

International Journal of Finance & Banking Studies (2147-4486) Pub Date : 2023-03-20 DOI: 10.20525/ijfbs.v12i1.2391

S. Sutrisno

{"title":"Islamic Banking Profitability in Indonesia","authors":"S. Sutrisno","doi":"10.20525/ijfbs.v12i1.2391","DOIUrl":"https://doi.org/10.20525/ijfbs.v12i1.2391","url":null,"abstract":"The main contribution to the income of Islamic Rural Banks (IRBs) comes from financing provided where there are two financing schemes consisting of profit-sharing financing (musyarakah and mudharabah) and profit margin financing (murabahah). The main purpose of this study is to analyze the financing scheme that affects the bank's profitability. This study will also analyze the effect of Islamic bank performance on profitability. Financial performance that is thought to have an effect on profitability is the capital adequacy ratio (CAR), financing to deposit ratio (FDR), non-performing financing (NPF), operating expense to operating income ratio (OEIR), third-party funds (TPF) and bank size (SIZE). The population in this study were 165 BPRS in Indonesia with a sample of 100 BPRS. Observation period for 4 years (2018-2021) with quarterly data. This study uses a panel data regression analysis to test the hypothesis. After being tested with Chow-test and Hausman-test, the best model from panel data regression was the fixed effect model. The results of the research showed that profit-sharing financing (PSF) and SIZE have a positive and significant effect on profitability while profit margin financing (PMF), CAR and FDR have no effect on profitability. On the other hand, financial performance which has a significant negative effect is NPF, OEIR and TPF, while CAR and FDR has a significant positive effect.","PeriodicalId":181605,"journal":{"name":"International Journal of Finance & Banking Studies (2147-4486)","volume":"71 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130327263","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

Non-performing Loans and Bank Profitability 不良贷款与银行盈利能力

International Journal of Finance & Banking Studies (2147-4486) Pub Date : 2023-03-17 DOI: 10.20525/ijfbs.v11i4.2314

Rejaul Karim, M. Roshid, Farjana Bashar Shamme, M. Hasan

引用次数: 0

The Effect of Regional Differences on the Value-Relevance Proposition for Intangible Assets 区域差异对无形资产价值关联命题的影响

International Journal of Finance & Banking Studies (2147-4486) Pub Date : 2023-03-17 DOI: 10.20525/ijfbs.v11i4.2348

Kwan-Lyn Lim, Wes Jones

{"title":"The Effect of Regional Differences on the Value-Relevance Proposition for Intangible Assets","authors":"Kwan-Lyn Lim, Wes Jones","doi":"10.20525/ijfbs.v11i4.2348","DOIUrl":"https://doi.org/10.20525/ijfbs.v11i4.2348","url":null,"abstract":"We examine the value relevance of intangibles reported by technology firms in electronics industries and any regional difference between Southern and non-Southern firms in the relative importance of how value relevance is reported. For technology firms, the essential asset in their valuation is intellectual property, which idiosyncratic accounting practices could have either capitalized or expensed. We are interested in the intangible assets and goodwill on balance sheets and amortization expenses from income statements, which together capture the magnitude of a firm’s intellectual property. We present evidence that the market value of a firm is negatively associated with the size of its intangibles but positively associated with the size of goodwill and amortization expenses. We find that this relationship between the market value of a firm and measures of intangibles is statistically stronger for Southern firms than for non-Southern firms. We interpret this finding as a manifestation of stronger accounting conservatism among Southern firms due to regional cultural differences. We find that the value relevance of intangibles weakened significantly during the 2008 financial crisis, and we interpret the intertemporal difference as a spillover effect of the stringent application of the fair value accounting standard (SFAS 157) to financial assets.","PeriodicalId":181605,"journal":{"name":"International Journal of Finance & Banking Studies (2147-4486)","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129637241","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

Assets Value Added and Assets Liquidity on Stock Liquidity 股票流动性中的资产增值与资产流动性

International Journal of Finance & Banking Studies (2147-4486) Pub Date : 2023-02-08 DOI: 10.20525/ijfbs.v11i4.2291

Roristua Pandiangan, Y. Z. Basri, S. Mayangsari

{"title":"Assets Value Added and Assets Liquidity on Stock Liquidity","authors":"Roristua Pandiangan, Y. Z. Basri, S. Mayangsari","doi":"10.20525/ijfbs.v11i4.2291","DOIUrl":"https://doi.org/10.20525/ijfbs.v11i4.2291","url":null,"abstract":"The purpose of this study is to determine the impact of assets value added and assets liquidity to stock liquidity in the context and evidence in Indonesia and in relatively different situations and conditions. The novelty of this research is in the assets value added using net value-added measurements, the research was conducted in the context and evidence in Indonesia, this research was conducted in two different situations, namely 2018-2019 (before the corona virus occurred) and 2020 (the corona virus occurred). The contribution of this research fills the narrow research gap in the field of stock liquidity from the perspective of assets value added in the context and evidence in Indonesia. The population in this research are entities listed on the Indonesia Stock Exchange with a research sample of entities categorized as manufacturing entities, research year 2018-2020, data analysis methods in this research used multiple regression, moderate regression (MRA). Main Findings: (i) Assets Value Added, Assets Liquidity and Information Asymmetry simultaneously effect Stock Liquidity. (ii) Stock Liquidity is positively impacted by Assets Value Added. (iii) Stock Liquidity is negatively impacted by Assets Liquidity. (iv) Information asymmetry weakens the impact of Assets Value Added to Stock Liquidity. (v) Information asymmetry strengthens the impact of Assets Liquidity to Stock Liquidity. The results of this study provide evidence in favor of information asymmetry theory and signal theory.","PeriodicalId":181605,"journal":{"name":"International Journal of Finance & Banking Studies (2147-4486)","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128581250","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 the Variables Influencing People's Propensity to use Online Banking Services in Albania 影响阿尔巴尼亚人使用网上银行服务倾向的变量分析

International Journal of Finance & Banking Studies (2147-4486) Pub Date : 2023-01-24 DOI: 10.20525/ijfbs.v11i4.2266

Mateus Habili, Oltiana Muharremi, Meleq Hoxhaj

{"title":"Analysis of the Variables Influencing People's Propensity to use Online Banking Services in Albania","authors":"Mateus Habili, Oltiana Muharremi, Meleq Hoxhaj","doi":"10.20525/ijfbs.v11i4.2266","DOIUrl":"https://doi.org/10.20525/ijfbs.v11i4.2266","url":null,"abstract":"Examining the reasons why Albanians use internet banking services is the focus of this paper. Due to recent technological developments, Albania's banking industry is utilizing technology for an increasing number of banking procedures. We started by presenting some of the key elements that have been identified as having a significant impact on the literature regarding the adoption of online banking, including demographic, socioeconomic, and other elements based on the technology adoption model (TAM). For our empirical research, we used primary data that was collected through surveys that various bank customers in Albania completed. The decreased desire to utilize cash appears to be a key element influencing the rise in the usage of online banking applications and services. Other important factors are the application technical issues and reduction of banking operations time as well as the application security level. The findings of this study will help banks better understand their customers' needs and will provide them with suggestions on how to make technology development plans easier. \u0000 ","PeriodicalId":181605,"journal":{"name":"International Journal of Finance & Banking Studies (2147-4486)","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134394652","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