Australasian Accounting Business and Finance Journal最新文献_第6页

Corporate Governance Quality and Company Performance 公司治理质量与公司绩效

IF 1.9

Australasian Accounting Business and Finance Journal Pub Date : 2023-01-01 DOI: 10.14453/aabfj.v17i2.05

Well Well, Rilo Pambudi

引用次数: 0

The Impact of IFRS 9 on Financial Reporting during Covid-19 from the Point of View of Experts in Europe 从欧洲专家的角度看新冠疫情期间IFRS 9对财务报告的影响

IF 1.9

Australasian Accounting Business and Finance Journal Pub Date : 2023-01-01 DOI: 10.14453/aabfj.v17i4.03

Ildikó Orbán, Oday Tamimi

{"title":"The Impact of IFRS 9 on Financial Reporting during Covid-19 from the Point of View of Experts in Europe","authors":"Ildikó Orbán, Oday Tamimi","doi":"10.14453/aabfj.v17i4.03","DOIUrl":"https://doi.org/10.14453/aabfj.v17i4.03","url":null,"abstract":"The present study aimed to clarify the risks that banks are exposed to in light of the Covid-19 pandemic, examine the impact of these risks on the quality of financial reports in banks, with an indication of how IFRS 9 can either exacerbate or mitigate these risk and its effects on the financial statements of banks. Finally, provide some solutions to maintain capital adequacy and minimize pandemic risks to which some banks may be exposed. This study used the descriptive and inferential statistics, as well as the questionnaire as a tool for collecting data. The analysis of data by using the statistical program SPSS 25 and Microsoft Excel. Three major findings are outlined in this study. First, there is a statistically significant relationship between Covid-19 pandemic and the increased risks to which banks are exposed based on the results of the tests of the hypotheses. Second, there is a statistically significant relationship between IFRS 9 and the quality of the financial statements. Finally, there is a statistically significant relationship between IFRS 9 and bank risks during of the Covid-19 pandemic. The findings of this study are important for bank executives, auditors, and bodies that set standards for accounting and auditing.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"46 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90059221","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

Tenant Satisfaction, Trust, Green Image as Mediation, and Greenwashing Perception as Mediator of the Perceived Intention to Extend or Renew Rent 租客满意度、信任、绿色形象与洗绿感知对租客续租意愿的中介作用

Australasian Accounting Business and Finance Journal Pub Date : 2023-01-01 DOI: 10.14453/aabfj.v17i5.07

Felicia Solihin, Raden Alibasya Wisnu Wardhana, Suharno Tan, Asnan Furinto, Dewi Tamara

{"title":"Tenant Satisfaction, Trust, Green Image as Mediation, and Greenwashing Perception as Mediator of the Perceived Intention to Extend or Renew Rent","authors":"Felicia Solihin, Raden Alibasya Wisnu Wardhana, Suharno Tan, Asnan Furinto, Dewi Tamara","doi":"10.14453/aabfj.v17i5.07","DOIUrl":"https://doi.org/10.14453/aabfj.v17i5.07","url":null,"abstract":"This research aimed to observe the influence of tenant satisfaction, green awareness, and trust through green image mediation, and moderation by greenwashing perception perceived intention to extend or renew rent and studied in one of the biggest shopping malls in Jakarta. The research collected data through surveys of 229 respondents who are tenants with a minimum of one year of rent at this shopping mall. Although many research projects have shown that tenant satisfaction and tenant trust have a positive influence on tenant intention to extend or renew rent, it had yet to examine the factors of green awareness, green image, and greenwashing perception combined with tenant satisfaction and tenant trust to decide to extend or renew rent. This study found that tenant satisfaction, green awareness, green image, and greenwashing perception influence tenant intention to extend or renew rent. Tenant satisfaction directly influenced tenant intention to extend or renew rent, followed by tenant trust, but does not apply to green awareness. Mediation of green image did not influence tenant intention to extend or renew rent, and greenwashing perception as a moderator on green image negatively affects tenant intention to extend or renew rent. This research contributed not only knowledge about how company management can improve the perception of tenant intention to extend or renew rent through the variables mentioned above but also aligned strategy to Sustainable Development Goals (SDGs) in affordable clean energy, Industry-Innovation, and infrastructure, climate action, and partnerships for the goals by found the phenomenon of tenant satisfaction, green awareness, and tenant trust directly influenced green image. Ritel companies can apply the findings from this study to enhance tenant intention to extend or renew rent and be of further use for further academic research.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"102 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134882605","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

Comparative Performance of LSTM and ARIMA for the Short-Term Prediction of Bitcoin Prices LSTM和ARIMA对比特币价格短期预测的比较表现

IF 1.9

Australasian Accounting Business and Finance Journal Pub Date : 2023-01-01 DOI: 10.14453/aabfj.v17i1.15

Navmeen Latif, Joseph Durai Selvam, Manohar Kapse, Vinod Sharma, Vaishali Mahajan

引用次数: 5

Geographical Indication and Rural Sustainable Development: A Bibliometric Analysis 地理标志与农村可持续发展:文献计量学分析

IF 1.9

Australasian Accounting Business and Finance Journal Pub Date : 2023-01-01 DOI: 10.14453/aabfj.v17i1.03

S. Singh, N. Bharti

{"title":"Geographical Indication and Rural Sustainable Development: A Bibliometric Analysis","authors":"S. Singh, N. Bharti","doi":"10.14453/aabfj.v17i1.03","DOIUrl":"https://doi.org/10.14453/aabfj.v17i1.03","url":null,"abstract":"Geographical Indications (G.I.s) mean a particular product belonging to a specific Geographical Environment, having a specific traditional knowledge which separates it from similar looking products. Certification is beneficial to both the producer as it can ensure him a premium price and the consumer as it generates the willingness to pay higher on quality assurance.GI also facilitates rural sustainable development as its uniqueness generates conservation of the resources in the concerned community. Bibliometric analysis is the scientific analysis of all the academic work done pertaining to a certain topic under study. It streamlines all the work done in a specific field and is also helpful in highlighting the areas where to focus for research. The main objective of this paper is to study the trend of development of the topic through the analysis of the entire academic work done. Data for the period from 2001 to 2021 was collected from web of science database and analyzed by using R package and VOS viewer software. Overall, 194 research papers were shortlisted. GI certification prevents commercial fraud, it ensures Bio-diversity conservation. Academic contribution has been maximum in the year 2019. Most relevant sources were Sustainability, British food journal. Among the most relevant keywords, frequency of words like Geographical Indications, quality, terroir, food, governance, certification, etc were on the higher side. Europe and USA dominate in certifications and contributions to GI Tagging followed by some developing countries like India, Mexico, Brazil. This study holds great relevance to people from all dimensions of life. There is a need to increase research in this area. The study will suggest several new dimensions to research which will be very much beneficial for the academicians, policy makers and particularly the rural community.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"1 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66672492","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: 1

Greening of Public Transport in Pune – A Feasibility Study 浦那公共交通绿化-可行性研究

IF 1.9

Australasian Accounting Business and Finance Journal Pub Date : 2023-01-01 DOI: 10.14453/aabfj.v17i1.09

Vasundhara Sen, Akanksha Hajela, G. Suneeth, Sarvesh Saxena, Ayush Deore

{"title":"Greening of Public Transport in Pune – A Feasibility Study","authors":"Vasundhara Sen, Akanksha Hajela, G. Suneeth, Sarvesh Saxena, Ayush Deore","doi":"10.14453/aabfj.v17i1.09","DOIUrl":"https://doi.org/10.14453/aabfj.v17i1.09","url":null,"abstract":"India's commitment to Electric Vehicles (EV) is a prime program furthering the country's achievement of Sustainable Development Goal (SDG) number 7. However, in spite of the much-needed policy push, EV adoption in India has been slow, both in private ownership and in public mobility. The average Indian commuter still depends heavily on public transport such as public buses, railways and rickshaws. Thus, the success of the EV transition in India lies in the speed with which e-vehicles can be developed and adopted in public transport solutions. This study assesses the feasibility of converting the public transport fleet (buses and 3 wheelers) into e-vehicles for the city of Pune. Pune records high per capita private vehicle ownership, resulting in high traffic congestion, traffic indiscipline issues and high vehicular fatalities. It is thus imperative that not only should public transport usage increase in the city, but it should also be electric, such that sustainability goals are achieved. This study presents a techno-economic analysis of greening Pune's public transport fleet. This paper begins with section 1, which introduces the EV landscape in India. Section 2 details the Total Cost of Ownership (TCO) framework, which evaluates financial costs associated with EVs in public transport fleets. Section 3 presents model results from the TCO analysis. Payback calculations are also presented to understand the minimum number of years to realise EV investment payback. Section 4 finally concludes this paper by presenting demand-side and supply-side interventions for a speedy EV transition for public transport fleets in Pune Metro Region.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"1 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66672600","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: 1

Determinants of Pension Fund’s Required Return: A Scenario-based simulation of Civil Service Pension Fund 养老基金要求收益的决定因素:基于情景的公务员养老基金模拟

IF 1.9

Australasian Accounting Business and Finance Journal Pub Date : 2023-01-01 DOI: 10.14453/aabfj.v17i4.07

M. Irfan, Wee‐Yeap Lau

{"title":"Determinants of Pension Fund’s Required Return: A Scenario-based simulation of Civil Service Pension Fund","authors":"M. Irfan, Wee‐Yeap Lau","doi":"10.14453/aabfj.v17i4.07","DOIUrl":"https://doi.org/10.14453/aabfj.v17i4.07","url":null,"abstract":"This study examines the required return to fund a defined pension benefit of the Civil Service Pension Fund, managed by KWAP. Based on the four variables, contribution rate, retirement age, life expectancy, and length of service, this study simulates 648 scenarios of required return corresponding to the years of service and post-retirement benefits. Our findings show: First, the minimum years of service for the pension eligibility shall be increased to 20 years. Second, the Government shall increase the contribution rate to at least 13% per worker to KWAP. Third, there are no significant changes in the required rate of return even though the Government extended the retirement age from 55 to 60. Hence, extending the retirement age will not reduce the pension cost. Fourth, this study shows that the contribution period is more crucial than the post-retirement period for the Government to sustain the pension fund. Lastly, there is a need for the Government to set a minimum funding ratio for the KWAP pension fund to ensure its long-term sustainability. As a policy suggestion, the current pension fund needs refinement to ensure long-term sustainability.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"16 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86420252","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

Transparency in International Anti-Corruption Helpdesk Answers: A Case Study in Timor-Leste 国际反腐败服务台的透明度:以东帝汶为例

IF 1.9

Australasian Accounting Business and Finance Journal Pub Date : 2023-01-01 DOI: 10.14453/aabfj.v17i4.13

Pascoal da Costa Oliveira, B. Basuki, H. Hamidah

{"title":"Transparency in International Anti-Corruption Helpdesk Answers: A Case Study in Timor-Leste","authors":"Pascoal da Costa Oliveira, B. Basuki, H. Hamidah","doi":"10.14453/aabfj.v17i4.13","DOIUrl":"https://doi.org/10.14453/aabfj.v17i4.13","url":null,"abstract":"This study provides an overview of corruption in Timor-Leste. The extent of corruption in the government and public service. This paper asks: who are the stakeholders? How can they work together? How do these actors manage or fail to manage corruption? More broadly, which successful collaboration mechanisms can be identified from the literature about how to reduce corruption? To provide an answer, in this paper, the literature on an overview of Timor-Leste (TL) corruption is extensively reviewed, with a focus on five particular sectors: an overview of corruption in Timor Leste, primary drivers of corruption, corruption in crucial sectors, legal and institutional framework, other stakeholders, lesson learned from Developed Countries. The paper gives solutions include the nine broad areas of corruption risk mapping, subsidy registers and sunset clauses, transparency initiatives, anti-corruption laws, shared-ownership models between fragile developing countries, partnership with developed countries as continues learning and improvement, national and local culture sensibilities, international connectivity of public corruption perception index, and invested in human capital development.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"47 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80250455","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

Sustainable Development Goal Aligned Business Practices 符合可持续发展目标的商业实践

IF 1.9

Australasian Accounting Business and Finance Journal Pub Date : 2023-01-01 DOI: 10.14453/aabfj.v17i1.01

Sonali Bhattacharya, Dipasha Sharma

引用次数: 0

Consumption Patterns and Returns in the US DVD market 美国DVD市场的消费模式与回报

IF 1.9

Australasian Accounting Business and Finance Journal Pub Date : 2023-01-01 DOI: 10.14453/aabfj.v17i2.11

Yoong-Hon Lee, Ruth Lim Sheau Yen

引用次数: 0