International Journal of Economics and Financial Issues最新文献_第4页

Establishing the Effects of Internet Users on Inclusive Growth for the SADC Members States: Panel ARDL Approach 确定互联网用户对南部非洲发展共同体成员国包容性增长的影响：面板 ARDL 方法

International Journal of Economics and Financial Issues Pub Date : 2024-07-03 DOI: 10.32479/ijefi.15827

Ndivhuho Eunice Ratombo, I. Mongale

{"title":"Establishing the Effects of Internet Users on Inclusive Growth for the SADC Members States: Panel ARDL Approach","authors":"Ndivhuho Eunice Ratombo, I. Mongale","doi":"10.32479/ijefi.15827","DOIUrl":"https://doi.org/10.32479/ijefi.15827","url":null,"abstract":"Inclusive growth initiatives had an influence on regional and global economies. Even though the association between information and communication technology (ICT) and economic growth has been investigated, a literature search shows that there is diminutive attention in establishing the effects of internet users on inclusive growth. This study intended to establish the effects of internet users on inclusive growth focusing on the selected SADC countries. The panel autoregressive distributed lag (ARDL) approach was employed from 2000 to 2020. The study discovered that internet users’ coefficient is positive and statistically insignificant in both the short-run and long-run period by repeating the same coefficient of (0.00). The findings of this study contribute to the understanding that internet usage is not a natural supporter of inclusive growth in the selected SADC countries. The study discovered that there is dearth of studies on inclusive growth studies. The novelty of this study is to establish the effects of internet users on inclusive growth. This study aspires to urged policymaker’s perceptions to increases the understanding and resonance of internet usage to respond to inclusive growth channels. Although there is a positive link but the benefits to promote inclusive growth are misdirected because of insignificant status.","PeriodicalId":30329,"journal":{"name":"International Journal of Economics and Financial Issues","volume":"40 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141682280","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

Building Resilience for Transformational Recovery: An Analysis of Monetary Policy and Economic Growth in West Africa before and Following the COVID-19 Periods 建设转型复苏的复原力：COVID-19前后西非货币政策与经济增长分析

International Journal of Economics and Financial Issues Pub Date : 2024-07-03 DOI: 10.32479/ijefi.15988

B. Awoyemi, Mark Achukwu, Simon Asala, Oluwole Aiyegbusi, Tajudeen Abiodun Onikate-Amosu

{"title":"Building Resilience for Transformational Recovery: An Analysis of Monetary Policy and Economic Growth in West Africa before and Following the COVID-19 Periods","authors":"B. Awoyemi, Mark Achukwu, Simon Asala, Oluwole Aiyegbusi, Tajudeen Abiodun Onikate-Amosu","doi":"10.32479/ijefi.15988","DOIUrl":"https://doi.org/10.32479/ijefi.15988","url":null,"abstract":"\u0000\u0000\u0000This study investigates the effectiveness of monetary policy in the pre and post COVID-19 periods in West Africa. The panel fully modified ordinary least squares (FMOLS) was used. Before the estimation, the correlation analysis and summary statistics were done. Unit root test was carried out to ascertain whether the data series are stationary or not and the panel cointegration test was used to determine the existence of long run relationship among the variables. The findings indicate that monetary policy has 12.3% negative and significant effects on economic growth in the periods before COVID-19, while it has insignificant effect after the pandemic. Furthermore, monetary policy has 21.01% negative and significance effects on inflation in the pre COVID-19 era, while it has 52.5% negative and significant effect on inflation after the pandemic. This indicates that the effectiveness of the central bank’s efforts to affect and control inflation has declined after COVID-19. Causes for this could include the pandemic’s effect on supply chains, demand, and the weaker economic environment. On this basis, the monetary authority should create an economic environment that will play a crucial role in determining the effectiveness of monetary policy in the post-COVID-19 periods to foster economic recovery.\u0000\u0000\u0000","PeriodicalId":30329,"journal":{"name":"International Journal of Economics and Financial Issues","volume":"145 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141681817","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 Risk Management on Banks’ Profitability: A South African Perspective 风险管理对银行盈利能力的影响：南非视角

International Journal of Economics and Financial Issues Pub Date : 2024-07-03 DOI: 10.32479/ijefi.16195

Tsitohaina Razermera, Pradeep Brijlal, N. Jwara

引用次数: 0

The Impact of Non-Tariff Measures on the Exporting of Agricultural Products of Cambodia 非关税措施对柬埔寨农产品出口的影响

International Journal of Economics and Financial Issues Pub Date : 2024-05-14 DOI: 10.32479/ijefi.15852

Siphat Lim

引用次数: 0

Modeling the Socio-Economic Factors Affecting Islamic Insurance Adoption: A Structural Equation Modeling Analysis 影响伊斯兰保险采用的社会经济因素建模：结构方程模型分析

International Journal of Economics and Financial Issues Pub Date : 2024-05-14 DOI: 10.32479/ijefi.16047

Youssef Chetioui, Yassine El Bouchikhi, Hind Lebdaoui, Meryem Ennassiri, Hanane Jannah, Ghita Yunsi, Imane Zhar, Ayoub Ghamas

{"title":"Modeling the Socio-Economic Factors Affecting Islamic Insurance Adoption: A Structural Equation Modeling Analysis","authors":"Youssef Chetioui, Yassine El Bouchikhi, Hind Lebdaoui, Meryem Ennassiri, Hanane Jannah, Ghita Yunsi, Imane Zhar, Ayoub Ghamas","doi":"10.32479/ijefi.16047","DOIUrl":"https://doi.org/10.32479/ijefi.16047","url":null,"abstract":"While Islamic banking products have exhibited substantial growth in a number of Muslim countries, their market share remains restricted in others (i.e., Morocco). The current research aims to elucidate the key drivers of Islamic insurance (Takaful) adoption among Moroccan banking consumers. To achieve this goal, we propose and assess an integrated conceptual framework combining the Theory of Planned Behavior (TPB), the Diffusion of Innovation theory (DOI), and other constructs borrowed from prior literature (i.e., Religiosity). Through an online self-administered questionnaire, data was collected from 204 Moroccan respondents and analyzed using Partial Least Squares Structural Equation Modeling. Our findings reveal that while comparative advantage, religiosity and attitude positively influence respondents’ behavioral intention toward Takaful adoption, perceived complexity had a negative impact on takaful adoption. This research is among the first to evaluate the antecedents of behavioral intention towards Islamic insurance (Takaful) following its recent introduction to the Moroccan Market. Ultimately, it presents an important contribution to the limited literature on banking consumers’ perceptions of Islamic banking products in a market where Islamic banks are still at an infancy stage.","PeriodicalId":30329,"journal":{"name":"International Journal of Economics and Financial Issues","volume":"48 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140980942","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

Ownership Structures, Executive Compensation and Tax Aggressiveness in Indonesia Mining and Plantation Companies: The Moderating Effect of Audit Quality 印度尼西亚矿业和种植园公司的所有权结构、高管薪酬和税收积极性：审计质量的调节作用

International Journal of Economics and Financial Issues Pub Date : 2024-05-14 DOI: 10.32479/ijefi.15862

Eriana Kartadjumena, Nuryaman Nuryaman

{"title":"Ownership Structures, Executive Compensation and Tax Aggressiveness in Indonesia Mining and Plantation Companies: The Moderating Effect of Audit Quality","authors":"Eriana Kartadjumena, Nuryaman Nuryaman","doi":"10.32479/ijefi.15862","DOIUrl":"https://doi.org/10.32479/ijefi.15862","url":null,"abstract":"This study examines how the ownership structure, executive compensation, and audit quality interact to influence tax aggressiveness in Indonesian mining and plantation companies. The proxy for ownership structures is institutional and family ownership, and the proxy for executive compensation is the total salary of directors per year. Meanwhile, the proxy for tax aggressiveness uses the cash effective tax rate, and audit quality is proxied by the Big Four audit firms. Research data were taken from the 233 annual reports of 47 mining and plantation companies that listed on the Indonesia Stock Exchange during the period 2018–2022. The data were analyzed by a panel data regression technique. The results show that both institutional and family ownership have a significant positive effect on tax aggressiveness. While executive compensation has not influenced tax aggressiveness. Moreover, audit quality has a positive moderating effect on the negative relationship between family ownership and the cash effective tax rate. High-quality auditors can restrain family shareholders' ability to take aggressive tax positions. However, audit quality could not interact to influence the relationship between institutional ownership or executive compensation and tax aggressiveness. ","PeriodicalId":30329,"journal":{"name":"International Journal of Economics and Financial Issues","volume":"36 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140979784","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

Monitoring Intensity, Institutional Shareholders, and Earnings Manipulation Engendered Accounting Scandal: The South African Perspective 监督强度、机构股东和盈利操纵引发的会计丑闻：南非视角

International Journal of Economics and Financial Issues Pub Date : 2024-05-14 DOI: 10.32479/ijefi.15298

Oloyede Obagbuwa, Farai Kwenda, Kiran Baldavoo

引用次数: 0

Foreign Direct Investment and Domestic Private Investment in WAEMU Countries: Crowding-in or Crowding-out? 西非经货联盟国家的外国直接投资和国内私人投资：挤入还是挤出？

International Journal of Economics and Financial Issues Pub Date : 2024-05-14 DOI: 10.32479/ijefi.15759

Hahandou Mano

引用次数: 0

Examining Mandatory Audit Firm Rotation and Audit Quality in South Africa: Practitioner and Academic Perspectives 研究南非强制性审计公司轮换和审计质量：从业人员和学术界的观点

International Journal of Economics and Financial Issues Pub Date : 2024-05-14 DOI: 10.32479/ijefi.15036

Munkaila Aminu, B. Nomlala, Kiran Baldavoo

{"title":"Examining Mandatory Audit Firm Rotation and Audit Quality in South Africa: Practitioner and Academic Perspectives","authors":"Munkaila Aminu, B. Nomlala, Kiran Baldavoo","doi":"10.32479/ijefi.15036","DOIUrl":"https://doi.org/10.32479/ijefi.15036","url":null,"abstract":"In this study, we examined the perceptions of practitioners and academics perspectives about the impact of mandatory audit firm rotation (MAFR) on audit quality (AQ) in South Africa within the province of KwaZulu-Natal. The paper considered the position of the European Union (EU) and the South African Independent Regulatory Body for Auditors (IRBA) regarding its policy shift on MAFR. The study examined the logical connection between MAFR and AQ. This was through the opinion of 101 practitioners and academics gathered from Tier 2 audit firms and two public institutions about the readiness of the rule in South Africa’s jurisdiction. We utilised a quantitative research method through descriptive statistics to understand the influence of the policy on AQ. Opinions of audit experts through closed-ended questionnaires were a distinct feature of our research, while analysis of the descriptive study was on the usage of feedback from respondents. Results from the data analysis presented provided a general overview of respondents’ opinions on the rule. Affirming our research aim, data from the majority of respondents agreed that the policy would strengthen AQ but maintained that the results of the additional imposition of cost could be worse. While this paper contributes to the existing literature on MAFR and AQ, it recommends that further research should concentrate on pre and post-implementation of the policy employing views from registered auditors and academics from different provinces in South Africa to measure the policy effects of the rule on AQ. ","PeriodicalId":30329,"journal":{"name":"International Journal of Economics and Financial Issues","volume":"22 23","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140982231","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

Exploring Shariah Governance Practices in Islamic Co-Operatives in Malaysia 探讨马来西亚伊斯兰合作社的伊斯兰教法治理实践

International Journal of Economics and Financial Issues Pub Date : 2024-05-14 DOI: 10.32479/ijefi.16048

M. Kamaruddin, Supiah Salleh, Zurina Shafii, M. Hanefah, N. Zakaria

{"title":"Exploring Shariah Governance Practices in Islamic Co-Operatives in Malaysia","authors":"M. Kamaruddin, Supiah Salleh, Zurina Shafii, M. Hanefah, N. Zakaria","doi":"10.32479/ijefi.16048","DOIUrl":"https://doi.org/10.32479/ijefi.16048","url":null,"abstract":"This study aims to explore the current Shariah governance practices, Shariah function practices and Shariah governance issues and challenges in Islamic co-operatives in Malaysia. For this, a physical town hall session with 64 representatives from 39 Islamic co-operatives was conducted for data collection. The empirical finding indicates that the Shariah Advisory Council (SAC) of the Malaysia Co-operative Societies Commission (SKM) was perceived to play similar roles like the Shariah Advisory Council (SAC) of the Bank Negara Malaysia (BNM) and the Securities Commission of Malaysia (SC). Besides, management of Islamic co-operatives in Malaysia also see the need to create a Shariah committee at the co-operative level as part of good Shariah governance practices. Moreover, although more than half of the respondents admit that their respective co-operatives are already implementing Shariah governance practices, the implementation of Shariah function such as Shariah review and Shariah audit is still at the initial stage, with more than half of Islamic co-operatives yet to implement this Shariah function. In addition, several issues and challenges have been identified in the implementation of Shariah governance in Islamic co-operatives. This study is expected to contribute to enhancing Shariah governance practices in Islamic co-operatives to ensure better Shariah compliance.","PeriodicalId":30329,"journal":{"name":"International Journal of Economics and Financial Issues","volume":"75 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140979044","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