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Measuring the Impact of the Corona pandemic on bank credit in the Kingdom of Bahrain 衡量新冠疫情对巴林王国银行信贷的影响
Accounting and Financial Sciences Conferences Pub Date : 2021-12-09 DOI: 10.46988/icaf.01.12.2021.003
Mohammed Ali Aljazi, Shafeeq Al-Samaraie
{"title":"Measuring the Impact of the Corona pandemic on bank credit in the Kingdom of Bahrain","authors":"Mohammed Ali Aljazi, Shafeeq Al-Samaraie","doi":"10.46988/icaf.01.12.2021.003","DOIUrl":"https://doi.org/10.46988/icaf.01.12.2021.003","url":null,"abstract":"The Coronavirus (COVID-19) pandemic is a disease caused by the new Coronavirus, whose symptoms began to appear in China in December 2019. The World Health Organization has classified COVID-19 as a severe pandemic, and some cases of the disease have caused deaths. The new coronavirus can spread from person to person. For this reason, countries closed their airports, stores, and places of economic importance, which led to the fall of some countries from the economic point of view due to the pandemic and the complete closure of the country. The current research examines the impact of the Corona pandemic on the performance of bank credit in the Kingdom of Bahrain in a sample of banks in the Kingdom of Bahrain, which are three conventional banks and three Islamic banks. The research was based on the financial reports for the third quarter of the year 2020. A person from the selected banks in order to reach the desired results. The method used in the research is a descriptive and analytical approach. The research found results, the most important of which is that some banks in the Kingdom of Bahrain suffered a severe loss by comparing their financial reports in September of 2019 before the Corona pandemic with September of 2020 in the Corona pandemic. The questionnaire demonstrated a decrease in bank credit to banks by customers from a month ago, March to September of 2020.","PeriodicalId":257363,"journal":{"name":"Accounting and Financial Sciences Conferences","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117188797","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
أثر التخصص الصناعي لمراقب الحسابات على ضغوط وقت عملیة المراجعة – دراسة تجریبیة 主计长专门化对了工作时间的压力
Accounting and Financial Sciences Conferences Pub Date : 2021-12-09 DOI: 10.46988/icaf.01.12.2021.010
ھبھ فؤاد توفیق عجلان, عبد الله عبد العظیم ھلال, حازم محفوظ نویجى
{"title":"أثر التخصص الصناعي لمراقب الحسابات على ضغوط وقت عملیة المراجعة – دراسة تجریبیة","authors":"ھبھ فؤاد توفیق عجلان, عبد الله عبد العظیم ھلال, حازم محفوظ نویجى","doi":"10.46988/icaf.01.12.2021.010","DOIUrl":"https://doi.org/10.46988/icaf.01.12.2021.010","url":null,"abstract":"","PeriodicalId":257363,"journal":{"name":"Accounting and Financial Sciences Conferences","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123872729","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
التغیرات المنھجیة في معدلات الضرائب الفعالة لشركات الاقتصاد الرقمي الأمریكیة – دراسة تحلیلیة على مدار اربعة سنوات بعد الإصلاحات الضریبیة 在“改革之后的四年内，在数字经济公司的有效收益率中，增加了原来的的多倍。
Accounting and Financial Sciences Conferences Pub Date : 2021-12-09 DOI: 10.46988/icaf.01.12.2021.028
نذير بلوم, عائشة لخضر بن ناصر, أكرم لحمادي
{"title":"التغیرات المنھجیة في معدلات الضرائب الفعالة لشركات الاقتصاد الرقمي الأمریكیة – دراسة تحلیلیة على مدار اربعة سنوات بعد الإصلاحات الضریبیة","authors":"نذير بلوم, عائشة لخضر بن ناصر, أكرم لحمادي","doi":"10.46988/icaf.01.12.2021.028","DOIUrl":"https://doi.org/10.46988/icaf.01.12.2021.028","url":null,"abstract":"","PeriodicalId":257363,"journal":{"name":"Accounting and Financial Sciences Conferences","volume":"53 6","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131775624","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
الموازنة على أساس الأنشطة كأداة لإدارة التكلفة - دراسة حالة من قطاع المقاولات ضمن البیئة الجزائریة 以成本管理工具的活动为基础的预算——((#))。
Accounting and Financial Sciences Conferences Pub Date : 2021-12-09 DOI: 10.46988/icaf.01.12.2021.016
لطيفة بكوش لطيفة بكوش, زكرياء دمدوم زكرياء دمدوم
{"title":"الموازنة على أساس الأنشطة كأداة لإدارة التكلفة - دراسة حالة من قطاع المقاولات ضمن البیئة الجزائریة","authors":"لطيفة بكوش لطيفة بكوش, زكرياء دمدوم زكرياء دمدوم","doi":"10.46988/icaf.01.12.2021.016","DOIUrl":"https://doi.org/10.46988/icaf.01.12.2021.016","url":null,"abstract":"","PeriodicalId":257363,"journal":{"name":"Accounting and Financial Sciences Conferences","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123720093","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
تقییم السیاسات المالیة العمومیة بالمغرب في ضوء القانون التنظیمي المحدث للمالیة والخاص بالنظام المحاسباتي للدولة 摩洛哥تقییمالسیاساتالمالیةالعمومیةللمالیة更新根据التنظیمي法律制度和私人国家المحاسباتي
Accounting and Financial Sciences Conferences Pub Date : 2021-12-09 DOI: 10.46988/icaf.01.12.2021.021
عبد الرحیم بوزیاني
{"title":"تقییم السیاسات المالیة العمومیة بالمغرب في ضوء القانون التنظیمي المحدث للمالیة والخاص بالنظام المحاسباتي للدولة","authors":"عبد الرحیم بوزیاني","doi":"10.46988/icaf.01.12.2021.021","DOIUrl":"https://doi.org/10.46988/icaf.01.12.2021.021","url":null,"abstract":"","PeriodicalId":257363,"journal":{"name":"Accounting and Financial Sciences Conferences","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128541878","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
تفعیل دور الجبایة العادیة في الجزائر في ظل مواجھة تداعیات جائحة كورونا 在阿尔及利亚，与以前一样同属同属”大流行中，我们的的是“原””。
Accounting and Financial Sciences Conferences Pub Date : 2021-12-09 DOI: 10.46988/icaf.01.12.2021.030
سھام طالب حسین, یارا محمد
{"title":"تفعیل دور الجبایة العادیة في الجزائر في ظل مواجھة تداعیات جائحة كورونا","authors":"سھام طالب حسین, یارا محمد","doi":"10.46988/icaf.01.12.2021.030","DOIUrl":"https://doi.org/10.46988/icaf.01.12.2021.030","url":null,"abstract":"","PeriodicalId":257363,"journal":{"name":"Accounting and Financial Sciences Conferences","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129544506","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
Stock Market Volatility: A Pre-Post Covid19 Analysis of Emerging Markets 股市波动:对新兴市场的新冠肺炎疫情前后分析
Accounting and Financial Sciences Conferences Pub Date : 2021-12-09 DOI: 10.46988/icaf.01.12.2021.002
Mohammad Irfana, M. Hasan, Ezaz Ahmedc, Zakir Hossen Shaikhd
{"title":"Stock Market Volatility: A Pre-Post Covid19 Analysis of Emerging Markets","authors":"Mohammad Irfana, M. Hasan, Ezaz Ahmedc, Zakir Hossen Shaikhd","doi":"10.46988/icaf.01.12.2021.002","DOIUrl":"https://doi.org/10.46988/icaf.01.12.2021.002","url":null,"abstract":"Using several volatility estimations, researchers investigate the stock volatility on pre and post COVID19 announcements among emerging (E7) countries. The correlation coefficient matrix finding shows that low, moderate, and negative correlation in pre-COVID19 and post-COVID19 has a highly positive correlation found between the selected volatility estimators. RogersSatchell, Standard deviation has the first rank, and Garman-Klass has the last position in the pre-post covid19 analysis volatility estimators. However, the authors find that the significant effect of pre-post covid19 on E7 countries in the world. The findings key implication is the volatility of post-covid-19 gets higher than that of pre-COVID19. It suggests that investors need to adjust their financial portfolio to focus on which sectors are less influenced by COVID19. Moreover, it gives an early warning signal for investors and the government to take precautionary action for possible it even occurs in the future.","PeriodicalId":257363,"journal":{"name":"Accounting and Financial Sciences Conferences","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126282675","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
Adoption of Audit Data Analytics - The Moderation Effect of Audit, Firm Size, and Voluntariness to Use 采用审计数据分析——审计、公司规模和自愿使用的调节效应
Accounting and Financial Sciences Conferences Pub Date : 2021-12-09 DOI: 10.46988/icaf.01.12.2021.005
M. Tarek, Ehab K. A. Mohamed, H. Amin
{"title":"Adoption of Audit Data Analytics - The Moderation Effect of Audit, Firm Size, and Voluntariness to Use","authors":"M. Tarek, Ehab K. A. Mohamed, H. Amin","doi":"10.46988/icaf.01.12.2021.005","DOIUrl":"https://doi.org/10.46988/icaf.01.12.2021.005","url":null,"abstract":"The study is one of the first empirical studies that focuses on the evolution of BDAs in the auditing field. This study aims to examine the moderation effect of audit firm characteristics such as audit firm size and voluntariness to use have on the relationships between the factors affecting auditors’ ATT towards using ADAs. The study is supported by the TAM model and the UTAUT model. A survey is the main research instrument used in the current study; the survey is administrated on Google forms and in direct collect form as well. The data examined for both Big4 and Non-Big4 auditors and the results shows mixed significance level for the different variables.","PeriodicalId":257363,"journal":{"name":"Accounting and Financial Sciences Conferences","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124291730","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
واقع التدقیق الداخلي بمؤسسات الصحة الفلسطینیة 在巴勒斯坦的机构中，减少减少减少减少减少
Accounting and Financial Sciences Conferences Pub Date : 2021-12-09 DOI: 10.46988/icaf.01.12.2021.008
حازم أحمد محمد فروانة
{"title":"واقع التدقیق الداخلي بمؤسسات الصحة الفلسطینیة","authors":"حازم أحمد محمد فروانة","doi":"10.46988/icaf.01.12.2021.008","DOIUrl":"https://doi.org/10.46988/icaf.01.12.2021.008","url":null,"abstract":"","PeriodicalId":257363,"journal":{"name":"Accounting and Financial Sciences Conferences","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122089942","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
Multicriteria Decision Aid Methods and portfolio selection: case study 多标准决策辅助方法和投资组合选择:案例研究
Accounting and Financial Sciences Conferences Pub Date : 2021-12-09 DOI: 10.46988/icaf.01.12.2021.004
Wahiba Halimi, Dalila Taleb, Yamina Grari
{"title":"Multicriteria Decision Aid Methods and portfolio selection: case study","authors":"Wahiba Halimi, Dalila Taleb, Yamina Grari","doi":"10.46988/icaf.01.12.2021.004","DOIUrl":"https://doi.org/10.46988/icaf.01.12.2021.004","url":null,"abstract":"This article focuses on some problems in finance that have a multi-criteria character, such as the prediction of bankruptcy, the credit risk and the constitution of the stock portfolio (the latter which will be the subject of a case study). Tunis Stock Exchange-), from this it evokes some existing studies in terms of solving the problems in finance by means of multi-criteria methods. From the point of view of the large number of criteria to be taken into consideration for the evaluation of titles, it is in this perspective that this article falls , devoted to the application of multicriteria methods in an attempt to evaluate shares with a view to constituting a portfolio of shares in the Tunisian stock market, the use of UTA + was intended to lead to a classification of actions according to their marginal utilities, this same classification has been refined thanks to the use of ELECTRE TRI.","PeriodicalId":257363,"journal":{"name":"Accounting and Financial Sciences Conferences","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122597047","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
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