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International Journal of Advanced Research in Economics and Finance最新文献

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Determining Factors in The Decision of Fixed Assets Revaluation 决定固定资产重新估值的因素
International Journal of Advanced Research in Economics and Finance Pub Date : 2023-12-01 DOI: 10.55057/ijaref.2023.5.4.1
{"title":"Determining Factors in The Decision of Fixed Assets Revaluation","authors":"","doi":"10.55057/ijaref.2023.5.4.1","DOIUrl":"https://doi.org/10.55057/ijaref.2023.5.4.1","url":null,"abstract":"This study aims to analyze the determinants of fixed asset revaluation decisions. This study uses data from financial reports and annual reports of manufacturing companies in the industrial sector on the Indonesia Stock Exchange for 2018-2022. The entire sample consists of 24 companies over five years (2018-2022). The analytical method in this study uses descriptive statistics and binary logistic regression. Based on the research results, it can be concluded that only fixed asset intensity affects fixed asset revaluation, while the leverage and liquidity variables do not affect fixed asset revaluation.","PeriodicalId":479895,"journal":{"name":"International Journal of Advanced Research in Economics and Finance","volume":"134 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138992744","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
Using Dispute Resolution Clause Efficiently in Managing Commercial Contract Cases 在管理商业合同案件中有效利用争议解决条款
International Journal of Advanced Research in Economics and Finance Pub Date : 2023-12-01 DOI: 10.55057/ijaref.2023.5.4.6
{"title":"Using Dispute Resolution Clause Efficiently in Managing Commercial Contract Cases","authors":"","doi":"10.55057/ijaref.2023.5.4.6","DOIUrl":"https://doi.org/10.55057/ijaref.2023.5.4.6","url":null,"abstract":"Nowadays, parties generally prefer more efficient and cost-effective dispute resolution mechanisms in resolving commercial disputes. Thus, the shift from adversarial litigation to non-adversarial types of dispute resolution. The main objective of this article is to study the use of a dispute resolution clause in contracts in regulating the way of resolving commercial disputes. The specific objectives of this study are to identify the main content of a dispute resolution clause and to analyze the effects of invoking a dispute resolution clause at the pre-litigation and the initial litigation stages. This study is grounded in doctrinal legal research. The researcher obtained primary and secondary sources via the library and later analyzed them using critical and analytical approaches. This study mainly finds that efficient use of a well-drafted dispute resolution clause may produce intended results with time-saving and effort at the pre-litigation and early litigation stages. This study is significant for promoting non-adversarial dispute resolution mechanisms in resolving issues in commercial and non-commercial contracts via a dispute resolution clause and a multi-tiered dispute resolution clause.","PeriodicalId":479895,"journal":{"name":"International Journal of Advanced Research in Economics and Finance","volume":"15 15","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139015717","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
Internal and External Factors that Boost the Performance of Social Enterprises During Covid-19 in Malaysia 促进马来西亚社会企业在 "Covid-19 "期间表现的内外部因素
International Journal of Advanced Research in Economics and Finance Pub Date : 2023-12-01 DOI: 10.55057/ijaref.2023.5.4.3
{"title":"Internal and External Factors that Boost the Performance of Social Enterprises During Covid-19 in Malaysia","authors":"","doi":"10.55057/ijaref.2023.5.4.3","DOIUrl":"https://doi.org/10.55057/ijaref.2023.5.4.3","url":null,"abstract":"The objective of this study is to examine the internal and external factors that contribute to the improvement of resilience and performance in social enterprises (SEs) operating in Malaysia, particularly in response to the unanticipated market conditions arising from the Covid-19 pandemic. Due to the unpredictable market conditions induced by the Covid-19 pandemic, this study aims to examine internal and external factors that can enhance the resilience and performance of social enterprises in Malaysia from the lens of Resource Dependence Theory and Resource-Based View Theory. This research is a quantitative-based study where an explanatory model was developed and statistically tested to analyse the data collected from an online survey conducted on 109 registered social enterprises in Malaysia. The statistical findings demonstrated that entrepreneurial orientation and network connections have a positive effect on the financial performance of social enterprises. Surprisingly, traditional business planning has a negative impact on financial performance during times of crisis. Moreover, this quantitative study affirms a notable association between fiscal performance and societal achievement, underscoring the pivotal importance of financial viability in fostering enduring social value. These observations provide valuable additions to the current body of knowledge on SEs and provide practical implications for individuals involved in the field, as well as policymakers and stakeholders.","PeriodicalId":479895,"journal":{"name":"International Journal of Advanced Research in Economics and Finance","volume":"323 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139017033","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 Influence of Financial Attitude, Literacy, Knowledge and Skills on Financial Management Behaviour Among Students in Public University 公立大学学生的理财态度、素养、知识和技能对理财行为的影响
International Journal of Advanced Research in Economics and Finance Pub Date : 2023-12-01 DOI: 10.55057/ijaref.2023.5.4.5
{"title":"The Influence of Financial Attitude, Literacy, Knowledge and Skills on Financial Management Behaviour Among Students in Public University","authors":"","doi":"10.55057/ijaref.2023.5.4.5","DOIUrl":"https://doi.org/10.55057/ijaref.2023.5.4.5","url":null,"abstract":"University students are considered a high-risk demographic with financial instability due to a high propensity towards funds to pay for education. This study explored the effects of the theory of planned behaviour; Attitude (financial attitude), Subjective Norms (financial literacy), and Perceived Behavioural Control (financial knowledge and skills) on financial management behaviour among public university students. All data were collected via a convenient sampling method by using a questionnaire with a total of 363 respondents to examine the alternative hypothesis. The results obtained in this study indicated that Attitude (financial attitude), Subjective Norms (financial literacy), and Perceived Behavioural Control (financial knowledge and skills) positively and significantly influenced financial management behaviour among students. As such, this study could be a useful source of information for the creation of a financial management syllabus, especially in higher education.","PeriodicalId":479895,"journal":{"name":"International Journal of Advanced Research in Economics and Finance","volume":"140 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139016998","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
Good Corporate Governance and Financial Performance 良好的公司治理和财务业绩
International Journal of Advanced Research in Economics and Finance Pub Date : 2023-12-01 DOI: 10.55057/ijaref.2023.5.4.2
{"title":"Good Corporate Governance and Financial Performance","authors":"","doi":"10.55057/ijaref.2023.5.4.2","DOIUrl":"https://doi.org/10.55057/ijaref.2023.5.4.2","url":null,"abstract":"This study aims to examine the effect of good corporate governance mechanisms on financial performance in manufacturing companies in the consumer goods sub-sector listed on the Indonesia Stock Exchange for the 2019-2021 period. The mechanism of good corporate governance is proxied by Managerial Ownership, Institutional Ownership, and Audit Committees. Financial Performance is proxied by Return On Assets (ROA). Sampling Using the purposive sampling method, samples were obtained from as many as 30 companies. The technical data analysis used in this study is multiple linear regression analysis using the SPSS (Statistical Package for the Social sciences) version 25 assistance program. The results of this study show that institutional ownership and audit committees have a positive and significant effect on financial performance. While managerial ownership does not have a significant effect on financial performance.","PeriodicalId":479895,"journal":{"name":"International Journal of Advanced Research in Economics and Finance","volume":"588 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139012867","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 FDI on Economic Growth in ASEAN Countries in The Period 2011-2021 2011-2021 年期间外国直接投资对东盟国家经济增长的影响
International Journal of Advanced Research in Economics and Finance Pub Date : 2023-12-01 DOI: 10.55057/ijaref.2023.5.4.4
{"title":"The Impact of FDI on Economic Growth in ASEAN Countries in The Period 2011-2021","authors":"","doi":"10.55057/ijaref.2023.5.4.4","DOIUrl":"https://doi.org/10.55057/ijaref.2023.5.4.4","url":null,"abstract":"The article assesses the impact of FDI on economic growth of some countries in the ASEAN area in the period 2011 - 2021 (including 11 countries). Using quantitative tools with the use of fixed (FE) and random (RE) estimation models for analysis to shows that FDI, population and inflation rate affect on FDI of ASEAN countries. From those results, the article makes some suggestions in order to attract FDI to ASEAN countries in the future.","PeriodicalId":479895,"journal":{"name":"International Journal of Advanced Research in Economics and Finance","volume":"49 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139024336","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
A Theoretical Framework for Sustainability Initiatives from the Lens of Stakeholder Theory and Institutional Theory 利益相关者理论与制度理论视角下的可持续发展倡议理论框架
International Journal of Advanced Research in Economics and Finance Pub Date : 2023-10-31 DOI: 10.55057/ijaref.2023.5.3.24
{"title":"A Theoretical Framework for Sustainability Initiatives from the Lens of Stakeholder Theory and Institutional Theory","authors":"","doi":"10.55057/ijaref.2023.5.3.24","DOIUrl":"https://doi.org/10.55057/ijaref.2023.5.3.24","url":null,"abstract":"This paper proposes a theoretical framework that synthesises two theories in explaining business sustainability initiatives. The relevant theories are stakeholder theory and institutional theory that are commonly employed in the corporate social responsibility and sustainability literature. The similarities and interrelatedness of these two theories are contended as complementing instead of competing. In fact, they are relevant to be linked to sustainability initiatives in explaining the motivation of such effort from the perspective of these theories. Moving forward, this framework can be employed as a theoretical foundation for empirical studies to obtain better prediction on the motives and reasons of sustainability initiatives from different contexts. Also, it will be employed to gauge the relevance of these theories in explaining the engagement of business in such initiatives.","PeriodicalId":479895,"journal":{"name":"International Journal of Advanced Research in Economics and Finance","volume":"46 11","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136018394","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
Audit Committee Characteristics and Financial Reporting Quality: Malaysia Cooperative Experience 审计委员会特征与财务报告质量:马来西亚合作经验
International Journal of Advanced Research in Economics and Finance Pub Date : 2023-10-31 DOI: 10.55057/ijaref.2023.5.3.25
{"title":"Audit Committee Characteristics and Financial Reporting Quality: Malaysia Cooperative Experience","authors":"","doi":"10.55057/ijaref.2023.5.3.25","DOIUrl":"https://doi.org/10.55057/ijaref.2023.5.3.25","url":null,"abstract":"This study investigates the relationship between audit committee composition, audit committee meeting, audit committee independent with the financial reporting quality among cooperative society in Malaysia. A structured questionnaire was distributed to audit committee member, board members and the stakeholders of cooperative throughout Malaysia. The data analysis from 149 completed responses revealed that audit committee composition, audit committee meeting, audit committee independent proved to have a significant impact on the financial reporting quality among the cooperative society in Malaysia. The finding of this study not only contributed to literature in exploring determinant financial reporting quality of cooperative, but they also provide insights to the governing bodies and the cooperative stakeholders to make policy decisions for improving financial reporting quality. This present study, however, has limitations due to the use of closed questionnaires that might not capture further information completely.","PeriodicalId":479895,"journal":{"name":"International Journal of Advanced Research in Economics and Finance","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136018396","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
Examining The Relationship Between Foreign Debt And Poverty Reduction In Nigeria: Quantile Analysis From 1980-2019 尼日利亚外债与减贫关系研究:1980-2019年分位数分析
International Journal of Advanced Research in Economics and Finance Pub Date : 2023-10-31 DOI: 10.55057/ijaref.2023.5.3.28
{"title":"Examining The Relationship Between Foreign Debt And Poverty Reduction In Nigeria: Quantile Analysis From 1980-2019","authors":"","doi":"10.55057/ijaref.2023.5.3.28","DOIUrl":"https://doi.org/10.55057/ijaref.2023.5.3.28","url":null,"abstract":"This study use quantile regression to examine the foreign assistance for development, external debt as in stock and real effective exchange rate means a consumer basket of goods and services average effect on poverty reduction in Nigeria. The result of quantile regression reveals that foreign aid is positive and statistically insignificant. While external debt and real exchange rate are significant and positive. There is the existence of an average short, medium and long term relationship between foreign debt, aid and exchange rate on poverty reduction. At the same time, foreign debt has a negative and significant average effect on poverty reduction in the short term. Also, foreign aid shows a positive average but insignificant relationship in the short and long term, exchange rate indicates negative and statistically significant relationship in short and long-run on poverty reduction. It implies funds from borrowing and aids can impact on national development plans inclusive poverty reduction.","PeriodicalId":479895,"journal":{"name":"International Journal of Advanced Research in Economics and Finance","volume":"46 9","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136018398","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
Micro-takaful Adoption: Application of Perceived Characteristics of Innovation (PCI) Theory 微考采:创新感知特征理论的应用
International Journal of Advanced Research in Economics and Finance Pub Date : 2023-10-31 DOI: 10.55057/ijaref.2023.5.3.29
{"title":"Micro-takaful Adoption: Application of Perceived Characteristics of Innovation (PCI) Theory","authors":"","doi":"10.55057/ijaref.2023.5.3.29","DOIUrl":"https://doi.org/10.55057/ijaref.2023.5.3.29","url":null,"abstract":"For religious reasons, many low-income Muslim households may choose not to use conventional microfinance. This study seeks to identify the determinant factors of adoption of micro-takaful among the members of Islamic informal insurance arrangements. Very few studies examined the factors that affect micro-takaful adoption using the theory of perceived characteristics of innovation (PCI) and among the members of informal insurance arrangements in Africa. This study investigated several factors that affect the adoption of micro-takaful. Primary data was obtained from 654 informal insurance service users in different regions of Ethiopia. One of the key findings of this study revealed that social networking in the extant informal insurance system has a significant and positive influence on the intention to adopt micro-takaful. Besides, perceived compatibility, perceived results demonstrability, and perceived voluntariness were found to significantly impact adoption intention. Contrary to the existing literature, perceived relative advantage, perceived complexity and perceived cost were found to have no significant impact on the intention to adopt micro-takaful. The findings of this research will have theoretical and practical significance.","PeriodicalId":479895,"journal":{"name":"International Journal of Advanced Research in Economics and Finance","volume":"97 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136018393","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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