International Journal of Academic Research in Accounting, Finance and Management Sciences最新文献

{"title":"Unlocking Financial Stability: Exploring Internal Factors in Malaysian Commercial Banks","authors":"Salwani Affandi, Nur Azwani Mohamad Azmin, Fadli Fizari Abu Hassan Asari, Nabilah Abdul Shukur","doi":"10.6007/ijarafms/v13-i3/19037","DOIUrl":"https://doi.org/10.6007/ijarafms/v13-i3/19037","url":null,"abstract":"In an era of global financial uncertainty, this study examines the internal determinants of financial stability within Malaysian commercial banks, leveraging a dataset comprising 160 bank-year observations sourced from Eikon Thompson Reuters. Employing rigorous multiple regression analysis, our investigation reveals the pivotal roles of capital adequacy, profitability, and bank size in shaping financial stability. Capital adequacy, measured through the Capital Adequacy Ratio (CAR), emerges as a cornerstone driver, emphasizing the critical importance of well-capitalized banks in withstanding economic shocks. Profitability, reflected in the Return on Asset (ROA), plays a significant role, showcasing the link between profitability and stability within the banking sector. Larger banks also exhibit heightened stability, likely attributed to economies of scale and effective risk diversification. The findings provide valuable insights that can guide policymakers and banking institutions in strengthening Malaysia's banking sector's resilience. This, in turn, contributes to maintaining economic stability amidst the ongoing global financial uncertainties.","PeriodicalId":333103,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139339392","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}

{"title":"The Impact of Corporate Governance, Information Asymmetry and Sustainability Reporting: A Systematic Exploration","authors":"Muslimah Mohd Jamil, Marzlin Marzuki, Muhammad Hariz Hamid, Siti Sakinah Azizan","doi":"10.6007/ijarafms/v13-i3/18230","DOIUrl":"https://doi.org/10.6007/ijarafms/v13-i3/18230","url":null,"abstract":"Sustainability reporting, integrated reporting and ESG reporting are the newest developments of reporting, suggesting by the many standard setters to overcome the problem by limiting non-financial information being disclosed by the organisation. The boards of directors determine the level, quality and magnitude of disclosure. The board's variation in knowledge, gender, capability, duality and competency will have different impacts on that decision. Whether the board of directors possessed proper enough knowledge to make decisions is questionable. It is because the managers might need to give more information to managers to make a decision, or even the director might not be asked important elements to the manager. This reciprocal effect impacts the level of disclosure. Due to that, the objective of this paper is to explore the potential of information asymmetry in the direction of corporate finance and sustainability reporting. This study uses advanced searching that systematically analyses. After the expert discussion, the findings can be divided into three themes: corporate governance, sustainability reporting and ESG reporting; corporate governance, information asymmetry, and information asymmetry.","PeriodicalId":333103,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134930716","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}

{"title":"Dynamic Interdependence Between Volatility of Shariah Stock and Bond","authors":"Aminah Shari, Fauziah Mahat, Nazrul Hisyam Ab Razak, Mohamed Hisham Dato’ Hj. Yahya","doi":"10.6007/ijarafms/v13-i3/14814","DOIUrl":"https://doi.org/10.6007/ijarafms/v13-i3/14814","url":null,"abstract":"The purpose of this research is to investigate the correlation between bond yields and the Shariah equity index from 2007 to 2019. The Multivariate-GARCH Dynamic Conditional Correlation (DCC) model is applied to the daily data indices of five bond markets, namely conventional bond, corporate bond, corporate sukuk, government bond, and government sukuk, as well as the daily index of the Islamic equity market, which is represented by FTSE Bursa Malaysia EMAS Shariah. The empirical evidence reveals a substantial correlation between these sharia stock and sukuk indexes, demonstrating that investors' risk tolerance fluctuates over time. Co-movement power fluctuates throughout time, and the government bond is dominant.","PeriodicalId":333103,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135472460","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}

{"title":"Democratization Through Social Media: Arab Spring 2.0 in Tunisia and Jordan","authors":"N. Zulkifli, Farhatul Mustamirrah MAHAMAD AZIZ","doi":"10.6007/ijarafms/v13-i2/18175","DOIUrl":"https://doi.org/10.6007/ijarafms/v13-i2/18175","url":null,"abstract":"The states such as Tunisia and Jordan which formerly affected with the first wave of Arab Spring has now learning from the lesson, the public has tried to use diplomatic approach towards reaching out the concerned goals which has been delayed for decades since the aftermath of first Arab Spring, namely, democratization. Despite the differences of governance in Tunisia and Jordan, the impact of social media towards democratization has been used as a main theme in this research paper which elements namely government transparency, unemployment, high cost of living and taxes. Thus, in order to further study the impact and effectiveness of social media towards democratization in Tunisia and Jordan, in-depth interviews and content analysis has been used as part of this research method. The finding shows that due to laws and regulations in place to restrict the freedom of speech and expression, the media influence in Jordan and Tunisia grows weaker this time around. The theory of Butterfly-Effect is also being put into test. However, chaos as predicted by this theory is unlikely to occur evidence by the initiatives taken by both governments before the situation worsen like the Arab Spring 1.0.","PeriodicalId":333103,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132520477","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}

{"title":"Board Diversity and Sustainability Reporting: Empirical Evidence from Indonesian Listed Banks","authors":"Prihatnolo Gandhi Amidjaya, J. Yau, S. Cheuk","doi":"10.6007/ijarafms/v13-i2/17795","DOIUrl":"https://doi.org/10.6007/ijarafms/v13-i2/17795","url":null,"abstract":"","PeriodicalId":333103,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126268474","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}

{"title":"Determinants of Business Sustainability among Micro Small Medium Entrepreneurship (MSMEs) in Selangor","authors":"Muhammad Syahzami Badd Saibi, Tuan Nooriani Tuan Ismail","doi":"10.6007/ijarafms/v13-i2/18173","DOIUrl":"https://doi.org/10.6007/ijarafms/v13-i2/18173","url":null,"abstract":"This study provide some insights on the determinants of survivability of business among the micro small medium entrepreneurship (MSMEs) in Selangor. Having two important determinants namely competitive advantage and customer supplier relationship may commit a business to become sustainable. This has led to the main objective of the study which is to investigate whether the determinants of entrepreneurial competencies, competitive advantage and customer supplier relationship have a relationship with business sustainability. This study also examined the encouragement of technology or digital adoption in doing business how well it enhanced business sustainability. Using a quantitative method and adopting a cross sectional survey this study was carried out among MSMEs entrepreneurs in Selangor. The survey was distributed to respondents from various sectors and they included the founder, partner, owner, agent and the employee that involved in the industry. The findings revealed that the three determinants which are entrepreneur competencies, competitive advantage and customer supplier relationship have significant correlation with business sustainability. The findings indicate that the survivability is literally depending on the ability to analyze and keep up with the drastic changes in business environment is crucial in ensuring the sustainability of business performance. As for future related study it is recommended that the researcher employ other method such as the qualitative method. It is because gives an overview for the researcher to know the real-life experience in entrepreneurship which the study can be more well-defined and genuine rather than based on numerical results and findings from the data collected only.","PeriodicalId":333103,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"123 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115687494","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}

{"title":"The Impact of Research & Development, Advertising Expenses on the Growth and Value of the Petrochemical Companies in Iraq","authors":"Ayman Bader, Ahmad Kathem","doi":"10.6007/ijarafms/v13-i2/17680","DOIUrl":"https://doi.org/10.6007/ijarafms/v13-i2/17680","url":null,"abstract":"","PeriodicalId":333103,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128536790","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}

{"title":"Profiling Turkiye’s New Role in OIC: Complementing or Competing?","authors":"S. D. Chandran, Masturah Abd Aziz","doi":"10.6007/ijarafms/v13-i2/18197","DOIUrl":"https://doi.org/10.6007/ijarafms/v13-i2/18197","url":null,"abstract":".","PeriodicalId":333103,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"94 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129811085","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}

{"title":"Impediments and Enablers to Implement Digital Learning: A Focus Group Discussion of Malaysian School Educational Technology Leaders in The Wake of Covid-19","authors":"Norwani Ramli, R. Alias, N. Alias","doi":"10.6007/ijarafms/v13-i2/18198","DOIUrl":"https://doi.org/10.6007/ijarafms/v13-i2/18198","url":null,"abstract":"Vol","PeriodicalId":333103,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125892951","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}

{"title":"Consumer Knowledge, Attitudes and Behaviors towards the Use of Plastic Bags in the Kingdom of BAHRAIN","authors":"Zahra Khalifa","doi":"10.6007/ijarafms/v13-i2/18068","DOIUrl":"https://doi.org/10.6007/ijarafms/v13-i2/18068","url":null,"abstract":"People continue to use Plastic bags for daily tasks due to their quick availability, durability, strength, lightness, transparency, and cost-effectiveness. In addition to that, most shops and supermarkets give their patrons complimentary plastic bags to take their purchases home. The Gulf countries provide single-use plastic bags free of charge as part of purchasing services. As cities, become overwhelmed with plastic bags, a growing threat to marine life, soil and human health. Many governments are taking steps to reduce plastic bag consumption both for saving resources and for creating a green environment. A few people make an effort to use fewer free plastic bags. In recent years, numerous research papers have recognized the significance of public perception, knowledge, awareness, attitude, and behaviour in reducing the use of plastic bags as a practical pro-environmental approach that very few people practice. In light of this research, the knowledge, awareness, attitude and motivation toward the use of plastic bags in the Kingdom of Bahrain were investigated. Therefore, this descriptive study is explorative and qualitative research. Questionnaires were distributed via a digital Google form, an informal sampling method used to reach a target population (773 participants) over one month. To study the pro-environmental factors such as the public environmental awareness concerning the harm of plastic bags, the social pressure, and government support for banning plastic bags. The intention of using cloth bags and the behaviour of reducing plastic bags as latent variables. A research model based on Ajzen's theory (1991) of planned behaviour (TPB) was proposed, to assess the relationship between various psychosocial factors that are assumed to affect the intention to use cloth bags and the behaviour that could reduce the use of plastic bags. Most of the participants in the study had an awareness of the hazards of plastic bags and had strong intentions to minimize the use of plastic bags. However, there is a need for spreading awareness among the population: prompt intervention, and effective implementation of alternative strategies and legislation. Environmental tax enforcement could be an effective tool in achieving desired behaviour changes.","PeriodicalId":333103,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"40 6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129582286","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}