{"title":"ACCOUNTING CONSERVATISM AND CORPORATE TAX AVOIDANCE","authors":"Hamid Njiddah Sa’ad, Zaid Abubakar, Suleiman Salami","doi":"10.32890/ijbf2023.18.1.3","DOIUrl":"https://doi.org/10.32890/ijbf2023.18.1.3","url":null,"abstract":"This study investigates the effect of accounting conservatism on the corporate tax avoidance of listed non-financial firms in Nigeria. This study computes corporate tax avoidance based on the cash effective tax rate (CETR), GAAP effective tax rate (GETR) and book taxdifference (BTD). Accounting conservatism was measured using negative accruals. The study employed an ex-post factor researchdesign utilizing unbalanced panel data. The study covered 48 listed non-financial firms during the period between 2014 and 2020. Three regression models were developed and utilized in the study. The study has revealed that accounting conservatism has a negative and significant effect on both the GETR and BTD. It is recommended that the Financial Reporting Council of Nigeria should encourage promulgation of standards which improve conservatism in financial reporting, as it has been empirically proven to reduce tax avoidance practices by non-financial firms in Nigeria.","PeriodicalId":34380,"journal":{"name":"International Journal of Banking and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44858690","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":"Specific Commercial Power of Attorney – Definition in Legislation of the Republic of North Macedonia","authors":"Ljupco Petkukjeski, Marko Andonov, L. Radenkov","doi":"10.5296/ifb.v9i2.20621","DOIUrl":"https://doi.org/10.5296/ifb.v9i2.20621","url":null,"abstract":"The aim of this paper is to give a substantive definition of the procuration as the broadest commercial power of attorney in accordance with the legislation of the Republic of Northern Macedonia and as a special type of power of attorney which can be given only by the person who has the role of a merchant, to indicate the legal nature of the procuration, its meaning, authorization and restriction in the trade, in the relations that occur between the represented and the procurator, the procurator ant the third party, the responsibility, its strengths and weaknesses and similar.","PeriodicalId":34380,"journal":{"name":"International Journal of Banking and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89464535","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}
J. U. Ahmed, Chelsea Ch. Momin, Ditalak Mpanme, N. U. Ahmed
{"title":"Measuring the Relationship Between Service Quality Delivery and Customer Satisfaction of Rural Banks in India: A Factor-Specific Approach","authors":"J. U. Ahmed, Chelsea Ch. Momin, Ditalak Mpanme, N. U. Ahmed","doi":"10.5296/ifb.v9i2.20553","DOIUrl":"https://doi.org/10.5296/ifb.v9i2.20553","url":null,"abstract":"The connection between service quality and customer satisfaction has acknowledged considerable theoretical and research attention over the years. But the nature of the precise relationship between service quality and customer satisfaction is still concealed with ambiguity. The present research article aims to examine the level of customers’ satisfaction on the delivery of bank services and to measure the relationship between customers’ satisfaction and services offered by rural banks in India. The study has considered 63 branches out of 94 branches of Meghalaya rural bank and a total of 400 customers who are directly associated with the banks i.e., at least having one account with the banks using the purposive sampling method. The opinion of the respondents on the selected variables indicating satisfaction/dissatisfaction level was measured on a Likert scale. The data have been analysed through statistical techniques such as descriptive statistics, correlations analysis and regression analysis using Statistical Package for Social Sciences (SPSS), Version 21. The analysis indicates that there is an inter-relationship between the influencing factors namely intangible infrastructure, reliability, assurance, responsiveness and empathy, and also verifies that the variables displayed a linear relationship relating to the constructs to each other. The analysis also reveals that tangible infrastructure, reliability and empathy are significant predictors of the level of customer satisfaction while assurance and responsiveness are not appropriate predictors of customer satisfaction levels. The paper recommended that the bank should ensure its commitment towards assurance and responsiveness to build the trust of the customers towards the banks. It is expected that the study will enable the bank management to get a comprehensive choice of empowering their strategies effectively to reach out to the customers.","PeriodicalId":34380,"journal":{"name":"International Journal of Banking and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87829995","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":"Analysing Relationship Between FDI and Economic Progress: Contemplating the Variations of Fiji’s Political Disequilibrium (1983-2013)","authors":"S. Gosai","doi":"10.5296/ifb.v9i2.20544","DOIUrl":"https://doi.org/10.5296/ifb.v9i2.20544","url":null,"abstract":"Over the years, the relationship between foreign direct investment (FDI) inflows and economic growth has been scrutinised and investigated by many researchers. Such a relationship aims to determine if foreign investment benefits the receiving nation. We have often witnessed that the receiving country does not accomplish the desired infrastructure for which they have received foreign aid. Political instability and corruption have caused dire stress within the nation. This study mainly investigates the direction of FDI flows within the economy of Fiji and how it helps boost Economic Growth from 1983 to 2013. The study also focuses on the early stages of the industrialisation of Fiji. Furthermore, Fiji has faced numerous structural breaks, such as the three coups encountered by the country. Our results show that, even though FDI has a positive long-run relationship with Economic Growth in Fiji, it is also a volatile component when the nation faces numerous political situations stability, and it remains significantly questionable.","PeriodicalId":34380,"journal":{"name":"International Journal of Banking and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87009773","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}
A. Haque, N. Chowdhury, Bashir Uddin, Md Asadul Islam, Sardar Md Humayun Kabir
{"title":"The Effect of CARTER Model on Customer Satisfaction Towards Loyalty: An Investigation on Muslim Customers of Islamic Banks in Bangladesh","authors":"A. Haque, N. Chowdhury, Bashir Uddin, Md Asadul Islam, Sardar Md Humayun Kabir","doi":"10.5296/ifb.v9i1.20017","DOIUrl":"https://doi.org/10.5296/ifb.v9i1.20017","url":null,"abstract":"The objective of this study was to investigate the effects of CARTER model on customer satisfaction towards loyalty among Muslim customers of Islamic banks in Bangladesh. Initially, a theoretical model was established based on detailed literature review. Afterwards, a self-administered structured questionnaire was developed, and data were collected from 254 Muslim customers of Islamic banks in Bangladesh using purposive sampling technique. The collected data were later analyzed through EFA. Structural Equation Modelling (SEM) technique was performed to verify the model of the study and testing the hypotheses. The findings of the study revealed that compliance with Shariah, assurance, reliability, tangibility, empathy, and responsiveness are significant factors for customer satisfaction and also customer satisfaction was integral for attaining customer loyalty. The study focused on Islamic banking customers only from two of the largest cities in the country, particularly, Dhaka and Chittagong. This, in turn, opens the door for future researchers to contribute to this area of research through employing a larger sample and extending the current model through the incorporation of new variables. The study will be a meaningful addition to the literature of service quality, customer satisfaction and loyalty, particularly in the setting of Islamic banking in Bangladesh. This study has taken the initiative for identifying the underlying factors that would facilitate Islamic banks in satisfying their customers better and building customer loyalty.","PeriodicalId":34380,"journal":{"name":"International Journal of Banking and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90059502","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}
Mazwani Ayu, T. Izhar, M. Shahibi, M. Kamaruzzaman
{"title":"Hashtags: Social Media Community Information Dissemination Ultimate Tools","authors":"Mazwani Ayu, T. Izhar, M. Shahibi, M. Kamaruzzaman","doi":"10.5296/ifb.v9i1.20016","DOIUrl":"https://doi.org/10.5296/ifb.v9i1.20016","url":null,"abstract":"We often hear about the online battles between social media users on contradictory beliefs, advocation, events feedback and petty viral arguments. They show their solidarity through the use of hashtags (#), that allow them to spread news quickly and keepit up dated. This article explores the concept of a social tagging or commonly known as hashtags in social media platforms, which supports, knowledge exchange, research, and networking opportunities for the social media community. Creating content is one of the virtues in social media platforms to advocate awareness among its users and followers. Past researchers of the study are discussed exponentially to provide a holistic view. Challenges faced by the social media users and social media platform providers are also mentioned in this paper.","PeriodicalId":34380,"journal":{"name":"International Journal of Banking and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88847459","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":"Bank Reactions to the COVID-19 Shock: A Systematic Literature Review and Lessons from Hong Kong SAR Commercial Banks","authors":"Nour Alshamali, Khuloud M. Alawadhi","doi":"10.5296/ifb.v9i1.19849","DOIUrl":"https://doi.org/10.5296/ifb.v9i1.19849","url":null,"abstract":"This article sheds light on the diverse and significant impact of the COVID-19 crisis on the global financial system, with a special emphasis on banks' reactions to the worldwide shock caused by the COVID-19 pandemic. This paper fills a gap in the literature by conducting a systematic critical literature review of the various bank reactions using a Search, Appraisal, Synthesis, and Analysis (SALSA) framework. It shifts the perspective from a passive role of banks to an active, even proactive role of banks during the crisis. The analysis results show that financial supervisors should closely assess the global banking sector's sustainability and that policies should focus on improving bank lending conditions, which is helpful both for the stability of banks under challenging situations and for customers. Lessons from the largest commercial banks in Hong Kong SAR include the fact that adaptation, as well as positive transformation, have been some of the reactions of Hong Kong banks to the COVID-19 crisis. Finally, the findings of the study suggest many research avenues for mitigating the impact of future macroeconomic shocks on the banking sector.","PeriodicalId":34380,"journal":{"name":"International Journal of Banking and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79122226","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":"Vol. 17, Number 1, 2022","authors":"","doi":"10.32890/ijbf2022.17.2","DOIUrl":"https://doi.org/10.32890/ijbf2022.17.2","url":null,"abstract":"","PeriodicalId":34380,"journal":{"name":"International Journal of Banking and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46416118","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":"Stocks versus bonds for the long run when a riskless asset is available","authors":"H. Levy, Moshe Levy","doi":"10.1016/J.JBANKFIN.2021.106275","DOIUrl":"https://doi.org/10.1016/J.JBANKFIN.2021.106275","url":null,"abstract":"","PeriodicalId":34380,"journal":{"name":"International Journal of Banking and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74973594","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":"Trading behavior of retail investors in derivatives markets: Evidence from Mini options","authors":"Yubin Li, Chen Zhao, Z. Zhong","doi":"10.1016/J.JBANKFIN.2021.106250","DOIUrl":"https://doi.org/10.1016/J.JBANKFIN.2021.106250","url":null,"abstract":"","PeriodicalId":34380,"journal":{"name":"International Journal of Banking and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83586121","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}