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Asian Journal of Empirical Research最新文献

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The Effects of International Financial Reporting Standard Adoption on Conservatism in Malaysian Banks 采用国际财务报告准则对马来西亚银行稳健性的影响
Asian Journal of Empirical Research Pub Date : 2021-10-22 DOI: 10.18488/journal.1007.2021.115.41.49
Wan Rabia’tul A’dawiyah Wan Abdullah, M. Marzuki
{"title":"The Effects of International Financial Reporting Standard Adoption on Conservatism in Malaysian Banks","authors":"Wan Rabia’tul A’dawiyah Wan Abdullah, M. Marzuki","doi":"10.18488/journal.1007.2021.115.41.49","DOIUrl":"https://doi.org/10.18488/journal.1007.2021.115.41.49","url":null,"abstract":"The purpose of this study is to investigate the effect of IFRS full convergence in 2012 on conservatism of banks in Malaysia. Based on 66 firm-year observations of Malaysian banks listed in the main market of Bursa Malaysia, the results of this study reveal an overall increase in conservatism during the study period and a higher increase of conservatism following IFRS adoption. The results also provide evidence of significant differences in the level of conservatism in pre- and post-adoption of IFRS. The findings of this study highlight the benefit of IFRS full convergence among the banks in Malaysia in enhancing financial reporting quality proxied by conservatism. Thus, this study provide implication to the regulators and banks to continually support IFRS adoption as the standard continually change over the time. Our result also provides new evidence on the effect of IFRS on conservatism for financial sector which have different regulatory framework from other sectors.","PeriodicalId":426560,"journal":{"name":"Asian Journal of Empirical Research","volume":"90 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131229012","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
Nexus Between FDI and Production Indices: Evidence from Asian Countries 外国直接投资与生产指数的关系:来自亚洲国家的证据
Asian Journal of Empirical Research Pub Date : 2021-10-15 DOI: 10.18488/JOURNAL.1007.2021.114.33.40
Sujan Chandra Paul, N. Jahan, M. Hassan, Tandra Mondal
{"title":"Nexus Between FDI and Production Indices: Evidence from Asian Countries","authors":"Sujan Chandra Paul, N. Jahan, M. Hassan, Tandra Mondal","doi":"10.18488/JOURNAL.1007.2021.114.33.40","DOIUrl":"https://doi.org/10.18488/JOURNAL.1007.2021.114.33.40","url":null,"abstract":"This study aims to explore the effect of foreign direct investment on different types of production indices and some other variables. For this, panel data of 46 countries from Asia was accumulated for the time frame of 1991 to 2018. This paper employed the OLS, POLS, 2SLS, and GMM models. The study reveals that there is a favorable association between foreign direct investment and food production index and fertilizer consumption in all the models used in the study. Livestock production index has significant positive association with foreign direct investment in POLS and GMM models. Crop yield has major positive association with regards to foreign direct investment in all mentioned models except GMM. Land under cereal production has significant positive association in respect of foreign direct investment in OLS and 2SLS models. Crop production index has significant mixed association with foreign direct investment in different models. In POLS model, crop production index and foreign direct investment has significant inverse relationship and in GMM model, crop production index and foreign direct investment has significant positive correlation. Finally, permanent cropland has significant negative relationship with regards to foreign direct investment derived from OLS and 2SLS models.","PeriodicalId":426560,"journal":{"name":"Asian Journal of Empirical Research","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115006901","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
Does Information and Communications Technology (ICT) Development Foster Economic Growth of ASEAN5 +3 Countries? 信息通信技术发展能否促进东盟5 +3国家经济增长?
Asian Journal of Empirical Research Pub Date : 2020-10-01 DOI: 10.18488/journal.1007.2020.1010.223.230
Wong Ee Syuen, R. Ab-Rahim
{"title":"Does Information and Communications Technology (ICT) Development Foster Economic Growth of ASEAN5 +3 Countries?","authors":"Wong Ee Syuen, R. Ab-Rahim","doi":"10.18488/journal.1007.2020.1010.223.230","DOIUrl":"https://doi.org/10.18488/journal.1007.2020.1010.223.230","url":null,"abstract":"Contribution/Originality: Empirical studies on the nexus between ICT development and economic growth offer inconclusive evidence of the relationship; hence, the results of this study enrich the literature of IT-led development specifically in the context of ASEAN countries. This study also aims to address the gap in empirical evidence with regards to ICT development and economic advancements in the context of ASEAN nations plus the three advanced countries namely China, South Korea and Japan.","PeriodicalId":426560,"journal":{"name":"Asian Journal of Empirical Research","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131214124","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
Fiscal Policy and Stock Market Efficiency in the Netherlands: An ARDL Bounds Testing Approach 荷兰财政政策与股票市场效率:ARDL边界检验方法
Asian Journal of Empirical Research Pub Date : 2020-09-01 DOI: 10.18488/journal.1007/2020.10.9/1007.9.204.214
Konstantinos Tsibikis, J. Donders
{"title":"Fiscal Policy and Stock Market Efficiency in the Netherlands: An ARDL Bounds Testing Approach","authors":"Konstantinos Tsibikis, J. Donders","doi":"10.18488/journal.1007/2020.10.9/1007.9.204.214","DOIUrl":"https://doi.org/10.18488/journal.1007/2020.10.9/1007.9.204.214","url":null,"abstract":"Inflation Fiscal balance Industrial production index Stock prices Stock market efficiency Oil prices The Netherlands. ABSTRACT This paper aims to assess the effect of fiscal policy on the stock market efficiency in the Netherlands. This study is quantitative in where the data has been gathered from the World Data Bank and other databases. The variables included in the study are inflation, fiscal balance, industrial production index, stock prices/ returns and oil prices. In terms of the analysis, the Augmented DickeyFuller (ADF) has been used to determine the unit root. Moreover, the effect has been estimated through Bounds test. It has been determined from the analysis that interest rate, inflation, industrial production index and oil prices have a significant effect over the stock returns of the Netherlands. However, the Fiscal balance of GDP was determined to have insignificant influence over the stock returns of the Netherlands. The results of this study are restricted to the stock market of the Netherlands. With respect to the implications, there is a huge significance of these results as the stock returns of the Netherlands can increase while considering these factors.","PeriodicalId":426560,"journal":{"name":"Asian Journal of Empirical Research","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132847194","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
Performance of Mid-Size Internationalized Indian Firms: Evaluating the Role of Family Control 国际化印度中型企业绩效:家族控制作用评价
Asian Journal of Empirical Research Pub Date : 2019-12-10 DOI: 10.18488/journal.1007/2019.9.12/1007.12.387.400
F. Ahsan, A. Singal
{"title":"Performance of Mid-Size Internationalized Indian Firms: Evaluating the Role of Family Control","authors":"F. Ahsan, A. Singal","doi":"10.18488/journal.1007/2019.9.12/1007.12.387.400","DOIUrl":"https://doi.org/10.18488/journal.1007/2019.9.12/1007.12.387.400","url":null,"abstract":"The rapidly growing and gradual emergence of multinational firms from the Indian sub-continent now calls for thorough re-understandings of extant theories and existing ideologies of the ‘internationalization’ process. We would initially assess the three-stage model of internationalization in the context of mid-size Indian firms and intend to investigate the relationship between performance and degree of internationalization. Based on the longitudinal dataset (2005-12) of publicly listed firms, our findings suggested that mid-size firms remained stuck up in the first stage of internationalization and accordingly exhibit a downward-sloping relationship between internationalization’s degree and performance. Most of the mid-size firms continued to show a predominantly family-controlled stance, and the impact of family ownership shows negative effects on the degree of internationalization. By examining the performance heterogeneity in family-owned firms towards internationalization, this paper enriches the existing body of research and assume it to be a prolific addition in the literature on international expansion.","PeriodicalId":426560,"journal":{"name":"Asian Journal of Empirical Research","volume":"144 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122341355","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
Investors’ Attention and American Depository Receipts Pricing: Evidence from Indian Stocks 投资者关注与美国存托凭证定价:来自印度股票的证据
Asian Journal of Empirical Research Pub Date : 2019-12-04 DOI: 10.18488/journal.1007/2019.9.12/1007.12.381.386
A. Babu
{"title":"Investors’ Attention and American Depository Receipts Pricing: Evidence from Indian Stocks","authors":"A. Babu","doi":"10.18488/journal.1007/2019.9.12/1007.12.381.386","DOIUrl":"https://doi.org/10.18488/journal.1007/2019.9.12/1007.12.381.386","url":null,"abstract":"This paper is an attempt to examine the impact of investors’ attention on returns and the traded volume of American Depository Receipts prices for selected ten Indian Stocks. The Google search volume index has been used as a proxy for investors’ attention in this paper. However, factors such as size and book to market ratio were used to indicate as control variables. The results reveal that investors’ attention variable significantly affects ADRs traded volume, but has no impact on the ADR prices.","PeriodicalId":426560,"journal":{"name":"Asian Journal of Empirical Research","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127747229","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
Consequences of Employees’ Perception towards their Jobs: Evidence from the Leather Industry of Bangladesh 员工对工作感知的后果:来自孟加拉国皮革行业的证据
Asian Journal of Empirical Research Pub Date : 2019-11-20 DOI: 10.18488/journal.1007/2019.9.11/1007.11.367.380
Aktar Kamal, Rakib Hasan Anik
{"title":"Consequences of Employees’ Perception towards their Jobs: Evidence from the Leather Industry of Bangladesh","authors":"Aktar Kamal, Rakib Hasan Anik","doi":"10.18488/journal.1007/2019.9.11/1007.11.367.380","DOIUrl":"https://doi.org/10.18488/journal.1007/2019.9.11/1007.11.367.380","url":null,"abstract":"The study is an attempt to explore the employees’ perception towards incentives and benefits plans in the leather industry of Bangladesh. Moreover, it also aims to know the behavior of the supervisors towards workers, besides their health and safety measures along with their family’s living conditions and above all, the standards and status of working life of the employees. Based on the two-stage analytical procedures, the researchers intend to investigate the measurement model and the structural model. Further, in order to investigate the significance of a path coefficient and the loading aspect, the bootstrapping method has been used for this study. This study significantly proved that health and safety measures, as well as salary and benefits at the workplace, have had a positive significant impact on job satisfaction and employees’ retention. However, the current study failed to prove that supervisor’s behavior and conditions of work and family life had a significant impact on job satisfaction and employees’ retention.","PeriodicalId":426560,"journal":{"name":"Asian Journal of Empirical Research","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125165371","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 Standards and the Value Relevance of Financial Statements 会计准则与财务报表的价值相关性
Asian Journal of Empirical Research Pub Date : 2019-11-02 DOI: 10.18488/journal.1007/2019.9.11/1007.11.337.345
Shafi Mohamad, O. Keong, Syed Ehsanullah
{"title":"Accounting Standards and the Value Relevance of Financial Statements","authors":"Shafi Mohamad, O. Keong, Syed Ehsanullah","doi":"10.18488/journal.1007/2019.9.11/1007.11.337.345","DOIUrl":"https://doi.org/10.18488/journal.1007/2019.9.11/1007.11.337.345","url":null,"abstract":"Using the data of 68 Malaysian listed firms, this study attempts to examine the relationship between accounting standards and the value relevance of financial statements. It also explores the difference in accounting treatment between accruals accounting and cash accounting, and evidence of supplies. This process confirmed that accruals accounting provided a more transparent picture of accounting information when compared with cash accounting aspect. Our findings are quite consistent with our hypothesis which clearly states that in economies wherein strong and secure protection mechanisms for shareholders exist, tend to apply the use of accruals accounting with confidence, assuming that the value relevance of accounting information would not be compromised at any stage.","PeriodicalId":426560,"journal":{"name":"Asian Journal of Empirical Research","volume":"146 5","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113972839","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: 3
A Research-Innovation Model to Foster University-Industry Links: An Empirical Typology 促进校企联系的研究创新模式:一个实证类型学
Asian Journal of Empirical Research Pub Date : 2019-11-01 DOI: 10.18488/journal.1007/2019.9.11/1007.11.321.336
L. Zaibet, Tarig Gibreel, Sheikha Akhzami, R. Hedjam, H. Boughanmi
{"title":"A Research-Innovation Model to Foster University-Industry Links: An Empirical Typology","authors":"L. Zaibet, Tarig Gibreel, Sheikha Akhzami, R. Hedjam, H. Boughanmi","doi":"10.18488/journal.1007/2019.9.11/1007.11.321.336","DOIUrl":"https://doi.org/10.18488/journal.1007/2019.9.11/1007.11.321.336","url":null,"abstract":"This paper uses a sample of selected research projects in agriculture and food sciences to understand the current research-innovation process and make a first-hand assessment of its impacts or potential output influences. The paper uses cluster analysis to construct a model of research innovation applicable to the fields of agriculture and food and builds the missing links between science and industry. Results demonstrate that most research grants are from the public sector, yet the least targeted are farmers and public institutions. The first targets of research outputs are students and the scientific community. The constructed research-innovation model aims to foster university-industry links; the model displays different stages of research-innovation, where engagement, advocacy, and achievement are compatible with the different dimensions of innovation; in particular the technical, policy, and social dimensions.","PeriodicalId":426560,"journal":{"name":"Asian Journal of Empirical Research","volume":"418 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124253847","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
Corporate Social Responsibility Commitment and Environmental Disclosures Quality: Study of the French Context 企业社会责任承诺与环境披露质量:法国背景研究
Asian Journal of Empirical Research Pub Date : 2019-11-01 DOI: 10.18488/journal.1007/2019.9.11/1007.11.305.320
Zouhaira Khelil- Rhouma, Mounira Hamed- Sidhom
{"title":"Corporate Social Responsibility Commitment and Environmental Disclosures Quality: Study of the French Context","authors":"Zouhaira Khelil- Rhouma, Mounira Hamed- Sidhom","doi":"10.18488/journal.1007/2019.9.11/1007.11.305.320","DOIUrl":"https://doi.org/10.18488/journal.1007/2019.9.11/1007.11.305.320","url":null,"abstract":"The aim of this study is to examine the effect of firms’ corporate social responsibility commitment (CSR) on the quality of their environmental reporting. The proactive approach of the legitimacy theory is retained to formulate our expectations. We develop a multidimensional content analysis index used to apprehend environmental disclosure faithfulness dimensions. The variance analysis is applied to these indicators classified according to the variables of CSR commitment for a sample of French industrial firms listed in the SBF120 index. The study confirms the proactive approach of legitimacy. It provides empirical evidence in the French context that firms use environmental reporting for accountability with a substantial legitimation strategy. Indeed, most CSR committed sampled firms disclose in their annual reports more comprehensive mandatory environmental information and more abundant and precise voluntary information than others. They also tend to introduce more statements to justify the credibility of their disclosures than less committed firms.","PeriodicalId":426560,"journal":{"name":"Asian Journal of Empirical Research","volume":"131 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134459557","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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