International Journal of Finance & Banking Studies (2147-4486)最新文献_第8页

International Journal of Finance & Banking Studies (2147-4486) Pub Date : 2019-05-10 DOI: 10.20525/IJFBS.V7I4.196

Justin D. Morscheck

引用次数: 1

Demonetisation Impact over Banking Loans & Advances: A Case Study 废钞令对银行贷款和预付款的影响:一个案例研究

International Journal of Finance & Banking Studies (2147-4486) Pub Date : 2019-05-10 DOI: 10.20525/IJFBS.V7I4.007

Narsaiah Neralla

{"title":"Demonetisation Impact over Banking Loans & Advances: A Case Study","authors":"Narsaiah Neralla","doi":"10.20525/IJFBS.V7I4.007","DOIUrl":"https://doi.org/10.20525/IJFBS.V7I4.007","url":null,"abstract":"The demonetisation footstep by the Government of India twisted complicated influences in the economy. Complete sectors of the economy had faced and produced mixed sensation results over the decision of demonetisation. India’s financial services struggled with demonetisation; on the other hand demonetisation affects utmost over the banking sector because it is substantial influenced services to transform money circulation in an Indian economy. Eradicating components of currency notes from circulation in an economy is demonetisation. It is as the processes of components of money are denied the status of legal tender. Consequently, ceased currency notes will not be account as valid currency in an economy. The term ‘demonetization’ is an instrument to shrink Inflation, Black Money, Corruption and terror funding, this step discourages a cash dependent economy in India. Government of India drive towards demonetisation has given a strong push to the popularity of digital banking and made helps with the alternative arrangements of e-banking and e –wallet to trade and commerce. Exploring the demonetisation emergence in an economy and impact on banking services ecosystem dynamics, this study take an abductive approach anchored in over 4 years of case study data regarding. The present study foremost intention is to be analysing the demonetisation impact over banking loans and advances. In this regard the present study is to be examining the pre demonetisation and post demonetisation period.","PeriodicalId":225020,"journal":{"name":"International Journal of Finance & Banking Studies (2147-4486)","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114987070","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

The Impact of the Tax Cuts and Jobs Act of 2017 on the US Government Debt 2017年减税和就业法案对美国政府债务的影响

International Journal of Finance & Banking Studies (2147-4486) Pub Date : 2019-05-01 DOI: 10.20525/IJFBS.V7I4.200

Min Xu, Suk‐Hi Kim, J. David

引用次数: 3

Equity Unit Trust Funds Flow and Stock Market Returns 股权单位信托基金流动与股票市场回报

International Journal of Finance & Banking Studies (2147-4486) Pub Date : 2019-04-27 DOI: 10.20525/IJFBS.V8I1.263

Caroline Michere Ndei, Stephen Muchina, Kennedy M Waweru

{"title":"Equity Unit Trust Funds Flow and Stock Market Returns","authors":"Caroline Michere Ndei, Stephen Muchina, Kennedy M Waweru","doi":"10.20525/IJFBS.V8I1.263","DOIUrl":"https://doi.org/10.20525/IJFBS.V8I1.263","url":null,"abstract":"This study sought to evaluate the relationship between equity unit trust fund flows measured as purchases and sales and the Nairobi Securities Exchange (NSE) stock market return. The study employed Vector Autoregressive model and tested for Granger causality using monthly data for the period starting January 2010 to December 2017. The granger causality results showed that equity fund sales contain information that can explain stock market return and stock market return contain information that can explain equity fund purchases thus unidirectional causality. Impulse response results showed that equity fund purchases have a predominantly positive relationship with NSE stock market return and NSE stock market return have a positive relationship with equity fund purchases. This implies that an increase in stock market return will lead equity fund managers to purchase more securities and as the equity fund purchases increase, the demand for those stocks will increase causing the stock prices to increase and consequently increase stock market return. In contrast, equity fund sales are predominantly negatively related with stock market return and stock market return is also negatively related to equity funds sales. As the stock market return increase, the equity fund managers will decrease their sales. As the sales increase, the supply for those stocks will increase causing a decrease in prices and consequently a decrease in stock market return. Equity fund sales explain the variation in stock market return more than equity fund purchases while stock market return is a determinant of equity fund purchases and equity fund sales.","PeriodicalId":225020,"journal":{"name":"International Journal of Finance & Banking Studies (2147-4486)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129402947","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

Banking Activities in Kosovo and the Importance of Credit Risk Management 科索沃的银行活动和信贷风险管理的重要性

International Journal of Finance & Banking Studies (2147-4486) Pub Date : 2019-02-25 DOI: 10.20525/IJFBS.V7I3.179

Arbana Sahiti, Skender Ahmeti, M. Aliu

引用次数: 2

Human Capital Formation and Economic Growth in Nigeria 尼日利亚人力资本形成与经济增长

International Journal of Finance & Banking Studies (2147-4486) Pub Date : 2019-02-25 DOI: 10.20525/IJFBS.V7I3.37

G. Oyedokun

引用次数: 5

Corporate Governance in the Banking Industry of Kosovo 科索沃银行业的公司治理

International Journal of Finance & Banking Studies (2147-4486) Pub Date : 2019-02-25 DOI: 10.20525/IJFBS.V7I3.184

Arber Hoti, Arben Dermaku

{"title":"Corporate Governance in the Banking Industry of Kosovo","authors":"Arber Hoti, Arben Dermaku","doi":"10.20525/IJFBS.V7I3.184","DOIUrl":"https://doi.org/10.20525/IJFBS.V7I3.184","url":null,"abstract":"The main purpose of this research is to study the impact of corporate governance on the financial performance of the banking sector in Kosovo. To analyze this impact, the Pearson correlation coefficient, multiple regression analysis related to the board size and board independence and banking sector performance in Kosovo were applied. The key corporate governance variables that have been studied in this research are: (i) size of the board of directors, (ii) the independence of the board of directors (the ratio between non-executive directors and the total number of board members). The data for this research were collected from the annual reports and audited financial statements of commercial banks in Kosovo for the 12 year period (2006-2017) and from questionnaires addressed to board members of commercial banks in Kosovo as well as other publications from relevant local institutions such as the Central Bank of Kosovo (CBK), Statistical Office of Kosovo (SOK), Tax Administration of Kosovo (TAK), etc. The results of the multiple regression analysis regarding the influence of the board of directors on the financial performance of the banking sector indicate that: the size of the board of directors and the independence of the board of directors have a positive and significant impact on the financial performance of the banking sector in Kosovo, expressed through return on assets (ROA) and return on equity (ROE). Findings of this research are in line with the findings of other researchers in this field and confirm the assertion that the management of the above variables improves and has a positive impact on the financial performance of banks in Kosovo.","PeriodicalId":225020,"journal":{"name":"International Journal of Finance & Banking Studies (2147-4486)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130067799","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: 8

Effect of Brand Value on Firm Performance 品牌价值对企业绩效的影响

International Journal of Finance & Banking Studies (2147-4486) Pub Date : 2018-09-12 DOI: 10.20525/IJFBS.V7I2.904

Fatih Konak, Yasemin Demir

{"title":"Effect of Brand Value on Firm Performance","authors":"Fatih Konak, Yasemin Demir","doi":"10.20525/IJFBS.V7I2.904","DOIUrl":"https://doi.org/10.20525/IJFBS.V7I2.904","url":null,"abstract":"The Efficient Market Hypothesis, developed by Fama, is a market in which prices reflect the current information and where abnormal returns are not possible. In case the securities value reflects the information fully, the existence of the efficient market is mentioned. Within the framework of market mechanism, if these concepts are not sufficient, behavioral finance has emerged focusing on the effect on stock prices. A brand is a symbol, a name or a combination of a merchandise for distinguishing it from the like.Owning a brand is more than a logo or symbol.The brand covers the entire business and affects the perception of customers. Brand value is the value of the brand's name, symbol and reputation.. Thus, the arrangements within the company that can be useful within the company could be done in a timely manner. Creating a brand and brand value has been a powerful competitive tool for businesses.Brand Finance, covers Turkey's most valuable 100 brands. To measure the strength and value of these brands, it annually determines the value of the world's largest brands and publishes its ranking. In this research, the effects of the increase, decrease and constant brand power on the share prices of companies listed in the BIST 100 index in the list of Brand Finance Turkey 100 in the years 2012-2017 were analyzed. According to the findings, it is seen that the changes in brand ranking have an effect on market performance of firms. \u0000 ","PeriodicalId":225020,"journal":{"name":"International Journal of Finance & Banking Studies (2147-4486)","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131140526","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

Accounting Treatment of Biological Assets for Agricultural Companies in Jember and Bondowoso 农业企业生物资产的会计处理

International Journal of Finance & Banking Studies (2147-4486) Pub Date : 2018-09-12 DOI: 10.20525/IJFBS.V7I2.897

Novi Wulandari Widiyanti, Bunga Maharani, I. Purnamawati

{"title":"Accounting Treatment of Biological Assets for Agricultural Companies in Jember and Bondowoso","authors":"Novi Wulandari Widiyanti, Bunga Maharani, I. Purnamawati","doi":"10.20525/IJFBS.V7I2.897","DOIUrl":"https://doi.org/10.20525/IJFBS.V7I2.897","url":null,"abstract":"Application of IAS 41-Agriculture in developed countries contrast with agricultural entities conditions in developing countries especially for Indonesia. The adoption of IAS 41 makes DSAK-IAI issue PSAK 69 Agriculture intended for agricultural entities so that they can measure and record related biological assets of a company. However, the application of PSAK 69 to agricultural companies also facing problems such as changes in accounting treatment especially for accounting method which are changed form historical value to fair value. The purpose of this study is to provide an overview of accounting treatment of biological asset in Jember plantation companies in state-owned plantation companies in Jember and Bondowoso regencies, namely PTPN 12 and PTPN 11 (PG Pradjekan). The methode used was descriptive qualitative. The researchs showed that differences in biological assets of each company can cause differences in the recording of biological assets. The differences between the two companies are in terms of plant type, plant age and costs incurred in each type of plant. However, in other cases, the accounting treatment of biological assets in PTPN 11 (PG Pradjekan) and PTPN 12 has similarity on recording biological assets at acquisition cost method. This study shows that currently both companies are still used accounting records with a historical value approach that accumulates all costs incurred from the nursery process until the plants are transformed into yielding crops. \u0000 ","PeriodicalId":225020,"journal":{"name":"International Journal of Finance & Banking Studies (2147-4486)","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116939884","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

Data Quality in Banking System: Case of Azerbaijan 银行系统中的数据质量:以阿塞拜疆为例

International Journal of Finance & Banking Studies (2147-4486) Pub Date : 2018-09-12 DOI: 10.20525/IJFBS.V7I2.877

Ali Dadashzade

引用次数: 0