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

Manufacturing Output Growth and Employment in Nigeria 尼日利亚的制造业产出增长和就业

International Journal of Finance & Banking Studies (2147-4486) Pub Date : 2021-07-18 DOI: 10.20525/ijfbs.v10i2.1274

A. Adeniyi

{"title":"Manufacturing Output Growth and Employment in Nigeria","authors":"A. Adeniyi","doi":"10.20525/ijfbs.v10i2.1274","DOIUrl":"https://doi.org/10.20525/ijfbs.v10i2.1274","url":null,"abstract":"The Manufacturing sector of the Nigerian economy can perform better in job creation, particularly during the period of economic expansion, which did not happen in the last period of economic growth between 1981 and 2014. Consequently, it is important to understand the real relationship between growth and job creation in the sector during the period. Therefore, this study investigated the employment intensity of gross value added growth in the sector during the period of growth, using Vector Error Correction Model (VECM) with a view to providing useful statistics to facilitate policies for the development of sectoral employment strategy during the next cycle of economic growth. Previous studies have either used descriptive statistics or less robust econometric models applied to aggregate data of shorter series and did not explore the inter-sectoral relationship effect. The estimated employment elasticity of gross value added in the sector was not significant at 95 per cent confidence level, and can, therefore, not be relied upon for pin-point policy. However, the inter-sectoral and inter-temporal relationships provided significant estimates, indicating that such relationships should be taken into account in designing and developing sectoral employment strategy for the manufacturing sector. There is future scope for the extension of research to cover periods of recession, as well, for example, post COVID-19.","PeriodicalId":225020,"journal":{"name":"International Journal of Finance & Banking Studies (2147-4486)","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128430828","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

What Drives Bank Profitability? A Panel Data Analysis of Commercial Banks in Bangladesh 驱动银行盈利能力的因素是什么?孟加拉国商业银行的面板数据分析

International Journal of Finance & Banking Studies (2147-4486) Pub Date : 2021-07-01 DOI: 10.20525/ijfbs.v10i2.1236

Rana-Al-Mosharrafa, M. Islam

{"title":"What Drives Bank Profitability? A Panel Data Analysis of Commercial Banks in Bangladesh","authors":"Rana-Al-Mosharrafa, M. Islam","doi":"10.20525/ijfbs.v10i2.1236","DOIUrl":"https://doi.org/10.20525/ijfbs.v10i2.1236","url":null,"abstract":"Bank profitability plays a significant role in the growth and development of an emerging economy. The purpose of the study was to examine the impact of bank characteristics, industry concentration and macroeconomics variables on commercial bank profitability in Bangladesh from 2007-2017. Bank profitability is proxied by return on assets (ROA), return on equity (ROE) and net interest margin (NIM). The study is based on secondary data and Hausman test has been performed using STATA software in favor of fixed effect modeling. Panel regressions shows that cost efficiency has significant negative impact on ROA and NIM. The positive impact of loan to deposit ratio with ROA suggests that efficient fund management including investment and assessed expenditure should be emphasized. Bank size has significant negative impact on all the measures of profitability, which indicates that monopolistic competition will reduce banking profit. Credit risk has significant positive impacts on ROE. Industry concentration measured by CR3 is positively related with ROE and has significant negative relation with bank profitability (ROA). Among macroeconomic variables inflation has significant positive and bank spread has significant negative impact on ROE. The coefficients of all the macroeconomic variables have been found to be significantly related to bank profitability while measured by NIM. Our study recommends further research with other explanatory variables such as, corporate governance, corporate social responsibility (CSR) and deposit insurance to accelerate the model and construct the econometric model by using structural equation modeling, mediation effect modeling etc.","PeriodicalId":225020,"journal":{"name":"International Journal of Finance & Banking Studies (2147-4486)","volume":"82 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128167602","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: 4

The Role of Consistence and Perceived Relevance for Sustainability of Sharia Banking 一致性和感知相关性对伊斯兰银行可持续性的作用

International Journal of Finance & Banking Studies (2147-4486) Pub Date : 2021-06-29 DOI: 10.20525/ijfbs.v10i2.1257

W. Hamid, S. Aisjah

引用次数: 0

Fathoming Slavery 洞察奴隶制

International Journal of Finance & Banking Studies (2147-4486) Pub Date : 2021-06-27 DOI: 10.20525/ijfbs.v10i2.1225

Alessandro Saccal

引用次数: 0

Banker Attitudes and Perception towards Green Banking 银行家对绿色银行的态度和看法

International Journal of Finance & Banking Studies (2147-4486) Pub Date : 2021-06-22 DOI: 10.20525/ijfbs.v10i2.1163

Md. Khaled Bin Amir

引用次数: 6

Tax Comprehension and Ethics Education Integration in Improving Tax Compliance Among Accounting Students 税收理解与道德教育相结合，提高会计专业学生的纳税依从性

International Journal of Finance & Banking Studies (2147-4486) Pub Date : 2021-05-17 DOI: 10.20525/ijfbs.v10i1.1159

I Nyoman Putra Yasa, Nyoman Ari Surya Dharmawan, I Made Pradana Adiputra, I Putu Hendra Martadinata, Nyoman Trisna Herawati

{"title":"Tax Comprehension and Ethics Education Integration in Improving Tax Compliance Among Accounting Students","authors":"I Nyoman Putra Yasa, Nyoman Ari Surya Dharmawan, I Made Pradana Adiputra, I Putu Hendra Martadinata, Nyoman Trisna Herawati","doi":"10.20525/ijfbs.v10i1.1159","DOIUrl":"https://doi.org/10.20525/ijfbs.v10i1.1159","url":null,"abstract":"Tax education, especially at college level, has so far focused on academic aspects and tends to ignore ethical aspects. So far, ethics education has shown its role in increasing individual moral sensitivity. Given the importance of ethics education, an integration of ethics is needed in tax education, so that it is expected to help in shaping tax-compliant behavior among students. Based on these issues, this study aims to examine the combined effect of tax ethics education and tax comprehension on tax compliance. This research was conducted on 81 undergraduate accounting students with an experimental method. Based on the analysis using ANOVA, this study found that the integration of ethics in tax education can improve tax compliance, especially for students who have low tax comprehension. The results of this study indicate the importance of ethics integration in tax education, especially at the university level. Therefore, the results of this study are expected to be a consideration for universities to integrate ethical aspects of tax education, thus helping in the process of forming student moral awareness as taxpayers in the future.","PeriodicalId":225020,"journal":{"name":"International Journal of Finance & Banking Studies (2147-4486)","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129482486","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

Intellectual Capital and Its Disclosure on Firm Value 智力资本及其对企业价值的披露

International Journal of Finance & Banking Studies (2147-4486) Pub Date : 2021-04-10 DOI: 10.20525/ijfbs.v10i1.1108

I. N. Putra, N. Ratnadi

{"title":"Intellectual Capital and Its Disclosure on Firm Value","authors":"I. N. Putra, N. Ratnadi","doi":"10.20525/ijfbs.v10i1.1108","DOIUrl":"https://doi.org/10.20525/ijfbs.v10i1.1108","url":null,"abstract":"Intangible assets, such as information, are becoming increasingly essential to companies. Intellectual capital is another term for knowledge assets. The aim of this study is to find empirical evidence of the influence of intellectual capital and intellectual capital disclosure on firm valuation, as well as to identify the types of disclosures made by the banking industry listed on the Indonesia Stock Exchange from 2015-2019. The data used in the analysis were secondary data from annual reports. A six-way numerical coding scheme determines the disclosure item index. With 36 disclosure objects, the disclosure categories are divided into three categories: structural capital, human capital, and external capital. Content analysis and multiple linear regression are two data analysis methods. The results of the analysis show that an average of 49.91 percent is expressed in the form of a narrative, 16.44 percent is in the form of a combination of qualitative and quantitative, 7.53 percent is in the form of numbers and 1.44 items are expressed in the form of monetary units (rupiah). Meanwhile, an average of 24.33 percent of items of disclosure were not disclosed. Intellectual capital disclosure has a positive impact on firm value, while intellectual capital has no impact. According to research, investors in the banking industry consider intellectual capital disclosure when making investments.","PeriodicalId":225020,"journal":{"name":"International Journal of Finance & Banking Studies (2147-4486)","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124082347","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 Comparative Efficiencies of Islamic Banks Across Nine South and Southeast Asian Countries. 南亚和东南亚九国伊斯兰银行比较效率分析。

International Journal of Finance & Banking Studies (2147-4486) Pub Date : 2021-03-16 DOI: 10.20525/ijfbs.v10i1.1072

A. Samad

{"title":"Analysis of Comparative Efficiencies of Islamic Banks Across Nine South and Southeast Asian Countries.","authors":"A. Samad","doi":"10.20525/ijfbs.v10i1.1072","DOIUrl":"https://doi.org/10.20525/ijfbs.v10i1.1072","url":null,"abstract":"The purpose of this paper is two folds: (i) obtain the overall technical efficiencies (TE), pure technical efficiencies (PTE), and scale efficiencies of the Islamic bank of the nine South and Southeast Asian (SSEA) countries during 2011-2016. (ii) compare them among the Islamic banks of the SSEA. The paper applied the Bootstrap Data Envelope Analysis (DEA) for obtaining three efficiencies in the production of loan and earning assets and found that the average TE, PTE, and SE of the Islamic banks in the region were 77.3 percent, 81.2 percent, and 95.3 percent respectively. The comparison of PTE efficiencies across the Islamic banks found: (i) the average TE of the Islamic banks of Malaysia was 81.9 percent and was higher than the average of other countries in the region; (ii) the average managerial efficiency (PTE) of the Islamic banks of Malaysia, excluding Brunei, Singapore, and Thailand, was 87.0 percent and was higher than the average of other countries in the region; (iii) among countries of the South and Southeast Asia, excluding Singapore and Maldives, the Islamic banks of Pakistan were more scale efficient than other countries in the region. The average scale efficiency of Pakistan’s Islamic banks was 96.8 percent. The underlying reason for the Islamic banks of Malaysia and Pakistan most efficient in the region is because they were the forerunners. They were the first countries to introduce Islamic banks. Secondly, the banks of counties survived through competition with conventional banks operating side by side in the Islamic banks. The policy prescription suggests that bank regulators allow the opening of more Islamic banks to compete with conventional banks for improving PTE efficiency.","PeriodicalId":225020,"journal":{"name":"International Journal of Finance & Banking Studies (2147-4486)","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124294577","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

Fiscal Deficit and its effects on economic growth 财政赤字及其对经济增长的影响

International Journal of Finance & Banking Studies (2147-4486) Pub Date : 2021-03-12 DOI: 10.20525/ijfbs.v10i1.1064

Nexhat Kryeziu, Egzon Hoxha

引用次数: 0

Bank Competition and Economic Growth 银行竞争与经济增长

International Journal of Finance & Banking Studies (2147-4486) Pub Date : 2021-03-10 DOI: 10.20525/ijfbs.v10i1.1032

C. Liyanagamage

引用次数: 2