Journal of Accounting and Finance in Emerging Economies最新文献

Customs Valuation Challenges in Multinational Enterprises’ Controlled Transactions: An African Perspective 跨国企业控制交易中的海关估价挑战:非洲视角

Journal of Accounting and Finance in Emerging Economies Pub Date : 2022-12-31 DOI: 10.26710/jafee.v8i4.2387

Marina Bornman, Simba Chirevo

引用次数: 0

Impression Management during the Covid-19 Pandemic: A Comparative Analysis of the Chairperson’s Statement by JSE-Listed Profitable and Least Profitable Companies 新冠肺炎大流行期间的印象管理:日本证券交易所盈利与亏损上市公司董事长声明的比较分析

Journal of Accounting and Finance in Emerging Economies Pub Date : 2022-12-31 DOI: 10.26710/jafee.v8i4.2501

Nokuthula Dhludhlu, Masibulele Phesa, M. Sibanda

{"title":"Impression Management during the Covid-19 Pandemic: A Comparative Analysis of the Chairperson’s Statement by JSE-Listed Profitable and Least Profitable Companies","authors":"Nokuthula Dhludhlu, Masibulele Phesa, M. Sibanda","doi":"10.26710/jafee.v8i4.2501","DOIUrl":"https://doi.org/10.26710/jafee.v8i4.2501","url":null,"abstract":"\u0000 \u0000 \u0000 \u0000Purpose: The study examined whether profitable and least-profitable Top 100 Johannesburg Stock Exchange (JSE) listed companies used impression management in the chairperson’s statement during the Covid-19 pandemic. The chairperson’s statement is one of the most frequently read and highly rated narrative disclosure statements in the integrated report. \u0000Design: Quantitative content analysis was used. The profitable and least-profitable companies were evaluated using six textual characteristics, namely the length of the chairperson's statement, the use of passive voice, the use of personal references, the use of quantitative references, the use of future references, and the readability score. \u0000Findings: The study found that profitable and least-profitable top 100 JSE-listed companies used impression management during the pandemic. Moreover, both groups used the passive voice as well as future, personal, and quantitative references in the chairperson's statement, even during the Covid-19 pandemic. There was no significant difference in readability, quantitative references, passive voice, personal references, length, and future references. The results are contrary to previous research that indicates that impression management is used less during a crisis. \u0000Implications: The study adds to the debate on the use of impression management in corporate reporting during the crisis and adds to the debate on attribution theory. \u0000 \u0000 \u0000 \u0000 \u0000","PeriodicalId":52706,"journal":{"name":"Journal of Accounting and Finance in Emerging Economies","volume":"27 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74318456","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

Moderating Effect of Firm Size on Financial Uncertainty Indicators and Financial Performance of Manufacturing Firms in Kenya 企业规模对肯尼亚制造业企业财务不确定性指标和财务绩效的调节作用

Journal of Accounting and Finance in Emerging Economies Pub Date : 2022-09-30 DOI: 10.26710/jafee.v8i3.2445

J. Pila, W. Muturi, T. Olweny

{"title":"Moderating Effect of Firm Size on Financial Uncertainty Indicators and Financial Performance of Manufacturing Firms in Kenya","authors":"J. Pila, W. Muturi, T. Olweny","doi":"10.26710/jafee.v8i3.2445","DOIUrl":"https://doi.org/10.26710/jafee.v8i3.2445","url":null,"abstract":"Purpose: To what extend does firm size moderates’ relationship between manufacturing firms’ financial performance and financial uncertainty indicators. This was necessitated below expectation performance of manufacturing firms in Kenya. They are expected to employ 30% of Kenya population, contribute to Gross domestic product up to 10% and attract at least 10% of large investor. This has not been possible in the last 12 years. \u0000Design/Methodology/Approach: The study adapted descriptive design. Study was done in Kenya for manufacturing firms registered under Kenya Association of Manufacturers (KAM) for period between 2009 to 2020. Total population was 856 with a sample size of 90 firms chosen using stratified and them random sampling. Indicators were Return on Equity, trade credit uncertainty, Liquidity uncertainty, Leverage uncertainty, operational cost uncertainty and Logarithm of total asset’ \u0000Findings: Firm size moderates relationship between financial uncertainty indicators and financial performance of manufacturing firms in Kenya. Firm size negatively and significantly affected performance. Though moderation was not significant, but it strengthened relationship between variables. \u0000Implications/Originality/Value: Firm size should be monitored since it significantly affected financial performance of manufacturing firms in Kenya. Firm assets should not be financed by leverage since it had significant negative relationship with financial performance.","PeriodicalId":52706,"journal":{"name":"Journal of Accounting and Finance in Emerging Economies","volume":"578 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85736821","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

Level of Awareness and Understanding towards Money Mule Among Malaysian Citizens 马来西亚公民对钱骡的认识和理解程度

Journal of Accounting and Finance in Emerging Economies Pub Date : 2022-09-30 DOI: 10.26710/jafee.v8i3.2451

I. Ilyas, Madya Dr Abdul Rauf Ridzuan, R. S. Mohideen, Mohd Hilmi Abu Bakar

{"title":"Level of Awareness and Understanding towards Money Mule Among Malaysian Citizens","authors":"I. Ilyas, Madya Dr Abdul Rauf Ridzuan, R. S. Mohideen, Mohd Hilmi Abu Bakar","doi":"10.26710/jafee.v8i3.2451","DOIUrl":"https://doi.org/10.26710/jafee.v8i3.2451","url":null,"abstract":"Objective: Money mule is a bank account used by another person unknowingly or voluntarily by the owner of the account to obtain a reward or by fraudulent means for illegal or illegal financial transactions. Syndicates usually get these mule accounts (also known as surrogate accounts) by deceiving those who need extra income and have a low level of financial literacy. This study will determine the level of awareness towards money mule and understanding towards the dangerous of money mule. In this research, both quantitative and qualitative approaches will be employed with surveys and interviews. \u0000Methodology: A Systematic Review was conducted in this study considering potential articles published from January 2020 to October 2021. Electronic data collection through Goggle Scholar (50 journals) was identified to studies related to the level of awareness on money mule or money laundering. \u0000Findings: This study concludes that, although the law enforcement agencies have the power to investigate money laundering and terrorism financing under the act, Malaysia is lacking in having a good investigative support system to assist the law enforcement agencies during the investigation process. \u0000Implications: Special attention should be given to any complex and unusual business transactions, especially if there seems to be an unlawful purpose. Programs to educate public on money laundering should be found in order to raise awareness towards money laundering and financing of terrorism. ","PeriodicalId":52706,"journal":{"name":"Journal of Accounting and Finance in Emerging Economies","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89466742","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

Compliance Level with Ifrs 7 by Deposit Money Banks: Whither Nigeria 存款银行对Ifrs 7的合规水平:尼日利亚

Journal of Accounting and Finance in Emerging Economies Pub Date : 2022-09-30 DOI: 10.26710/jafee.v8i3.2390

T. O. Bakare, A. Aliyu, Mustapha Jibrin Abdulkadir

{"title":"Compliance Level with Ifrs 7 by Deposit Money Banks: Whither Nigeria","authors":"T. O. Bakare, A. Aliyu, Mustapha Jibrin Abdulkadir","doi":"10.26710/jafee.v8i3.2390","DOIUrl":"https://doi.org/10.26710/jafee.v8i3.2390","url":null,"abstract":"Purpose: The study examines the compliance level with IFRS 7 by deposit money banks in Nigeria for the period between 2017-2020. \u0000Design/Methodology/Approach: The study adopts an un-weighted disclosure index method to test the two hypotheses and using Qualitative Grading System (QGS) to rank the level of compliance with the aid of explorative research design. \u0000Findings: The study found that in average, the over-all compliance by DMBs at commencement year stood at 51.04% and this implies that as at the commencement year DMBs weakly complied with the requirements of IFRS 7. \u0000Implications/Originality/Value: The study concluded that though DMBs in Nigeria do not totally comply with the provisions of IFRS 7 throughout the study period yet, there have been significant improvements in the level of compliance with the standard disclosure in the annual reports of DMBs in Nigeria. It’s therefore recommending that banks should strive to ensure full compliance with the standards as this will add more confidence in the economy. This must be done with the enforcement of regulatory bodies. The FRCN should intensify its mandate to ensure banks strictly comply with the provisions of IFRS.","PeriodicalId":52706,"journal":{"name":"Journal of Accounting and Finance in Emerging Economies","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77908841","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 Board Characteristics on Firm Performance in Turkey 土耳其董事会特征对公司绩效的影响

Journal of Accounting and Finance in Emerging Economies Pub Date : 2022-09-30 DOI: 10.26710/jafee.v8i3.2412

Ayoub A. Mustafa Ameen, A. Mustafa

{"title":"The impact of Board Characteristics on Firm Performance in Turkey","authors":"Ayoub A. Mustafa Ameen, A. Mustafa","doi":"10.26710/jafee.v8i3.2412","DOIUrl":"https://doi.org/10.26710/jafee.v8i3.2412","url":null,"abstract":"Objective: How to increase firm performance? This paper seeks to answer this question by analyzing the effect of some variables, especially board size and board independence with firm performance. In this regard, the current paper uses non-financial firms listed on Borsa Istanbul stock change between the period of 2013 and 2015. \u0000Methodology: On the other hand, the current research used random sampling of abovementioned firms which was listed on BIST. Correspondingly, to address the association among board characteristics (e.g. interlocking directors, size, and independence) and firm performance the present research adopted an agency theory as well as resource dependency theory. Plus, utilizing the descriptive statistics, relationship matrix tests, and linear multiple regression as the principal statistical tests via (STATA V.14 and SPSS V25). \u0000Findings: As a consequent, the current paper pointed out a various conclusion, most significant one shows that there is a positive association among the (board size, interlocking directors, board independence, and firm performance). \u0000Implications: Lastly, the current research suggested for future studies might address bigger sample, wider time frame, and further board of director’s characteristics for instant, age and nationality. \u0000 ","PeriodicalId":52706,"journal":{"name":"Journal of Accounting and Finance in Emerging Economies","volume":"44 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81574386","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

Shareholder Rights and Performance of Deposit Taking SACCO’s 股东权利与sacacco的存款履行

Journal of Accounting and Finance in Emerging Economies Pub Date : 2022-09-30 DOI: 10.26710/jafee.v8i3.2487

J. Odero

{"title":"Shareholder Rights and Performance of Deposit Taking SACCO’s","authors":"J. Odero","doi":"10.26710/jafee.v8i3.2487","DOIUrl":"https://doi.org/10.26710/jafee.v8i3.2487","url":null,"abstract":"Purpose:Greater attention has paid on shareholder rights in the 21st century by shareholders, regulators and the general public. Effective shareholder protection mechanisms have played a crucial role thus bolstering shareholder confidence and retention. this study probed the influence of shareholder rights on Deposit Taking SACCOs performance in Kenya. \u0000Design/Methodology: The relation was analyzed on the basis of all the 42 Deposit Taking SACCO’s in Nairobi County. The study relied on primary data which was gathered using structured questionnaires from senior managers. Both descriptive statistics and inferential statistics were employed for data analysis \u0000Findings: The results affirmed that shareholder rights positively and significantly influenced Deposit Taking SACCO’s performance in Kenya. \u0000Implications/Originality/Value: This paper enriches current literature by examining the influence of shareholder rights on Deposit Taking SACCO’s performance. The findings may be of vital importance to policy makers when developing policies on shareholder rights. Deposit Taking SACCOs leaders should take cognizance of shareholder rights particularly the right to participate in decision making, right to equitable treatment and right to access information so as to enhance performance. ","PeriodicalId":52706,"journal":{"name":"Journal of Accounting and Finance in Emerging Economies","volume":"10 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76472230","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

Takaful Operators and Socio-economic Objectives during the Pandemic of Covid-19: Issues and Challenges Covid-19大流行期间的回教运营商和社会经济目标:问题和挑战

Journal of Accounting and Finance in Emerging Economies Pub Date : 2022-09-30 DOI: 10.26710/jafee.v8i3.2458

N. Puad, Nurualiani Jamlus Rafdi, Norlita Zainuddin

{"title":"Takaful Operators and Socio-economic Objectives during the Pandemic of Covid-19: Issues and Challenges","authors":"N. Puad, Nurualiani Jamlus Rafdi, Norlita Zainuddin","doi":"10.26710/jafee.v8i3.2458","DOIUrl":"https://doi.org/10.26710/jafee.v8i3.2458","url":null,"abstract":"Objective: Takaful operations in Malaysia have proven their credibility through the remarkable achievement in market structure and net contribution income. This research paper discusses on the issues and challenges faced by Malaysian Takaful Operators in contributing for the socio-economic objectives during the pandemic of Covid-19. \u0000Methodology: In complementing this study, ten respondents from takaful industry will be interviewed in gathering their insight over the subject matter. This study is in line with the VBIT framework which have been introduced to achieve inclusive protection for the underserved or unserved segments of the society and to address relevant socio-economic issues. \u0000Findings: Based on the findings, Malaysian Takaful Operators are optimistic about their performance always seek for the best opportunity in contributing to the society. Takaful Operators also believe that all the challenges that they are currently faced would not become the barriers for them to consistently contribute to the socio-economic objectives even it is not in the pandemic era anymore. \u0000Implications: The proposed solution for the identified problems is part of the contribution in this study and can be very useful for the industry player. Some of the listed strategies are different from prior studies, and in fact, there is no study previously which have been discussing the challenges in detail.","PeriodicalId":52706,"journal":{"name":"Journal of Accounting and Finance in Emerging Economies","volume":"42 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78294892","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 of Foreign Direct Investment, Domestic Investment, Trade on Economic Growth: A Cointegration Analysis 外商直接投资、国内投资、贸易对经济增长的关系:协整分析

Journal of Accounting and Finance in Emerging Economies Pub Date : 2022-09-30 DOI: 10.26710/jafee.v8i3.2422

Nor Amyra Shazzyra Zaharudin, Siti Ayu Jalil

{"title":"Nexus of Foreign Direct Investment, Domestic Investment, Trade on Economic Growth: A Cointegration Analysis","authors":"Nor Amyra Shazzyra Zaharudin, Siti Ayu Jalil","doi":"10.26710/jafee.v8i3.2422","DOIUrl":"https://doi.org/10.26710/jafee.v8i3.2422","url":null,"abstract":"Objective: As Malaysia is an upper-middle-income country since 1992, it aspires to achieve high-income nation status by 2028. This paper aims to examine the interrelation of foreign direct investment inflows (FDI), domestic investment (GFCF), trade openness (TO), and economic growth (GDP) in Malaysia from 1979 to 2019. \u0000Methodology: The econometric model and techniques applied are unit root test, Johansen-Juselius co-integration analysis, and vector error correction mechanism. The unit root test result indicated the stationarity of all series at the first difference. \u0000Findings: Subsequently, co-integration analysis depicted a presence of one co-integration among the series at 5% level of significance, thus VECM is an appropriate technique to apply. In the long run, VECM findings indicated 1% increase in FDI caused a decline in GDP by 0.1338%, while 1% increase in GFCF will increase GDP by 0.8136%. Also, GDP has a weak unilateral effect on FDI in the short run based on VECM causality findings. \u0000Implications: This paper certainly provides new literature and evidence for the Malaysian context through advanced techniques applied.","PeriodicalId":52706,"journal":{"name":"Journal of Accounting and Finance in Emerging Economies","volume":"7 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78790186","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

Financial Development, Renewable Energy and Unemployment in North Africa 北非的金融发展、可再生能源和失业

Journal of Accounting and Finance in Emerging Economies Pub Date : 2022-09-30 DOI: 10.26710/jafee.v8i3.2395

Kunofiwa Tsaurai

引用次数: 1