Journal of Accounting and Finance in Emerging Economies最新文献_第10页

Access to Own Dwelling through Ijarah at Islamic Banks and State-Owned Housing Scheme in Pakistan 巴基斯坦的伊斯兰银行和国有住房计划通过Ijarah获得自己的住房

Journal of Accounting and Finance in Emerging Economies Pub Date : 2021-01-01 DOI: 10.26710/JAFEE.V7I1.1520

Naseem Razi, Rashid Zahoor, Muhammad Asif Safdar, Jibran Jamshed

{"title":"Access to Own Dwelling through Ijarah at Islamic Banks and State-Owned Housing Scheme in Pakistan","authors":"Naseem Razi, Rashid Zahoor, Muhammad Asif Safdar, Jibran Jamshed","doi":"10.26710/JAFEE.V7I1.1520","DOIUrl":"https://doi.org/10.26710/JAFEE.V7I1.1520","url":null,"abstract":"Purpose: Access to a safe dwelling is one of the necessities of life and an indicator to reveal the economic development of a country. In Pakistan, however, the majority of the people do not have their dwelling rather have to spend their life in renting homes or in slums. To overcome the housing shortfall, the State Bank of Pakistan has pronounced a low-cost housing scheme for the poor and the low-income segment of the society while the Islamic banking sector also offers ijarah facility to purchase or to construct own dwelling and claims to work in the objective of Islamic legal system. Therefore, this study aims to analyze critically, ijarah and state-owned low-cost housing scheme from the public insight. \u0000Design/Methodology/Approach: This research aims to utilize analytical, theoretical, and empirical methods of research rather than some combination thereof by utilizing experimental reasoning based on naturally occurring data, reports, and surveys. To evaluate ijarah and government housing scheme from public insight, a survey of 100 salaried persons has been conducted by way of the questionnaire at different companies in District Rawalpindi. \u0000Findings: This study found that Pakistan is suffering from the acute issue of lack of own dwelling. The result of the conducted survey reveals that the majority of the employed people showed more trust in the state-owned housing scheme than ijarah at Islamic banks. \u0000Those people showed their interest in the state-owned housing scheme than ijarah at Islamic banks. \u0000Implications/Originality/Value: The practical approach to ijarah at Islamic bank found in trust deficit concerning the public insight. That ijarah does not provide low-cost homes to the homeless people, hence not serving by Shari’ah. The current policy of the state provides an opportunity to ijarah to facilitate poor people by softening its terms and conditions and by way of qard-e-hasanah. ","PeriodicalId":52706,"journal":{"name":"Journal of Accounting and Finance in Emerging Economies","volume":"18 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91000528","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

Home Management Skills in Educated Young Girls in Punjab: A Quantitative Investigation 旁遮普受过教育的年轻女孩的家庭管理技能:一项定量调查

Journal of Accounting and Finance in Emerging Economies Pub Date : 2020-12-31 DOI: 10.26710/jafee.v6i4.1489

Dur e Nayab, Muhammad Jahanzaib, Rukhsana Bashir

{"title":"Home Management Skills in Educated Young Girls in Punjab: A Quantitative Investigation","authors":"Dur e Nayab, Muhammad Jahanzaib, Rukhsana Bashir","doi":"10.26710/jafee.v6i4.1489","DOIUrl":"https://doi.org/10.26710/jafee.v6i4.1489","url":null,"abstract":"In our cultural context, home management is a great challenge that is confronted by almost all adolescent girls. This quantitative study was conceptualized to explore the ground realities regarding the capability of young girls to manage their homes. The population of study consisted of all young girls enrolled in degree and higher education programmes of colleges and universities. A sample of 100 young girls (18-25 years old) was selected conveniently from 4 eminent public and private sector universities in Punjab. A self developed and validated questionnaire (cronbach Alpha: .91) containing components of home management including time management, money management, team work, cleaning habit, laundry, cooking and how to plan a menu containing 28 statements on three point Likert type scale was used to collect data. Personally collected data from the subjects were analyzed on SPSS. Analysis of variance (ANOVA) was applied to calculate the mean difference among different home management skills and to see the mean difference in the expertise level of young girls in managing their homes on the basis of studying in different universities. Moreover, t-test was run to see the difference between the girls, belong to rural and urban areas. Frequency distribution of responses was calculated. Major findings revealed that young girls were not good in time management, laundry and cooking. Conclusions were drawn and recommendations to the families of girls, and universities for the inclusion of subject of Home Management in the curricula of respective department were made.","PeriodicalId":52706,"journal":{"name":"Journal of Accounting and Finance in Emerging Economies","volume":"10 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81412573","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

Impact of Behavioral Biases on Investment Performance in Pakistan: The Moderating Role of Financial Literacy 巴基斯坦行为偏差对投资绩效的影响:金融知识的调节作用

Journal of Accounting and Finance in Emerging Economies Pub Date : 2020-12-31 DOI: 10.26710/JAFEE.V6I4.1512

Amir Rafique, M. U. Quddoos, Usama Kalim, Dr Muhammad Ramzan Sheikh

引用次数: 4

An Empirical Implementation of Markowitz Modern Portfolio Theory on Indonesia Sharia Equity Fund: A Case of Bahana Icon Syariah Mutual Fund 马科维茨现代投资组合理论在印尼伊斯兰教股票基金中的实证应用——以Bahana Icon伊斯兰教共同基金为例

Journal of Accounting and Finance in Emerging Economies Pub Date : 2020-12-30 DOI: 10.26710/jafee.v6i4.1437

R. Verdiyanto

{"title":"An Empirical Implementation of Markowitz Modern Portfolio Theory on Indonesia Sharia Equity Fund: A Case of Bahana Icon Syariah Mutual Fund","authors":"R. Verdiyanto","doi":"10.26710/jafee.v6i4.1437","DOIUrl":"https://doi.org/10.26710/jafee.v6i4.1437","url":null,"abstract":"Bahana Icon Syariah, one of Bahana TCW’s mutual fund products, is less preferred by investors due to historical poor performance over the last five years compared to the reference index of Indonesia Sharia Stock Index (ISSI). Therefore, this study will evaluate and determine the optimal portfolio using the Markowitz’s Modern Portfolio Theory in four different market conditions – overall in the last five years, sideways, bullish, and bearish – with two variables, active and semi-active investment strategy. Data input refers to stocks that have always been recorded at least 80% in the Jakarta Islamic Index 30 (JII 30) and Jakarta Islamic Index 70 (JII 70) from October 2015 to October 2020. The findings reveal that active investment strategy is always superior to the semi-active under any form of market conditions. The results showed that there were 8 stocks worthy of being included in the portfolio, 4 stocks worthy of consideration, and 9 stocks worthy of being removed from the portfolio. The results are expected to be used and developed as one of the company's tools to obtain optimal portfolio returns.","PeriodicalId":52706,"journal":{"name":"Journal of Accounting and Finance in Emerging Economies","volume":"56 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89211829","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: 5

The Effects of Socio-Cultural Context on Breach of Accounting ethics: A Grounded Theory Study 社会文化背景对会计伦理违背的影响:一个扎根的理论研究

Journal of Accounting and Finance in Emerging Economies Pub Date : 2020-12-30 DOI: 10.26710/jafee.v6i4.1393

Ilyas Sharif, M. Junaid, Fazal Haque Malik

{"title":"The Effects of Socio-Cultural Context on Breach of Accounting ethics: A Grounded Theory Study","authors":"Ilyas Sharif, M. Junaid, Fazal Haque Malik","doi":"10.26710/jafee.v6i4.1393","DOIUrl":"https://doi.org/10.26710/jafee.v6i4.1393","url":null,"abstract":"This study explores intuitions of accounting education key stakeholders in Khyber Pakhtunkhwa, Pakistan that what are the effects of social and cultural factors on ethical breaches of accountants and tax evasion. Individual and organizational decisions are based on accounting yet, social and cultural obligations coerce accountants on manipulation of accounts for tax evasion that has negative impact of national exchequer. This study attempts to realize insights of important stakeholders about AE through methodical support of its multifaceted angles. Literature highlights that personal, organizational (multi)national decisions are based on accounting information. Stakeholders’ theory lens is applied as it is widely used in accounting research. Researchers have applied qualitative research approach to provoke 25 open-ended interviews of respondents like, accounting teachers, students, professionals, employers, recruiting agencies and their parents. Data are analyzed through constructivist grounded theory. Findings show that excessive social demands compel accountants on unethical accounting practices for tax evasion that is detrimental for the nation as it makes corruption acceptability in society. In context of the study, weak academic and HR policies lead to appointment of less relevant persons for leading accounting seats. Recommendations of the study are societal interventions, academic endorsements, regulatory and legislative suggestions for eradication of ethical breaches by accountants generally and tax avoidance specifically.","PeriodicalId":52706,"journal":{"name":"Journal of Accounting and Finance in Emerging Economies","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83654374","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

Have the Moroccan National Accounting Council and Academics Researchers Overestimated the Benefits of Adopting IFRS? 摩洛哥国家会计委员会和学术研究人员是否高估了采用国际财务报告准则的好处?

Journal of Accounting and Finance in Emerging Economies Pub Date : 2020-12-30 DOI: 10.26710/jafee.v6i4.1413

Khalifa Ahsina

{"title":"Have the Moroccan National Accounting Council and Academics Researchers Overestimated the Benefits of Adopting IFRS?","authors":"Khalifa Ahsina","doi":"10.26710/jafee.v6i4.1413","DOIUrl":"https://doi.org/10.26710/jafee.v6i4.1413","url":null,"abstract":"Purpose: In Morocco, the opening to IFRS standards was made in 2007 through the obligation made to the new rules will allow financial institutions to publish their consolidated financial statements in accordance with international accounting standards. The adoption of IFRS accounting standards has the effect of increasing the relevance of accounting and its usefulness to stakeholders. However, the adoption of these standards often emanates from the requirements of international financial institutions which impose the \"IFRS label\" to align with the best practices of developed countries. Following on from the question asked by Christensen in 2012, have the Moroccan National Accounting Council and academics researchers overestimated the benefits of adopting IFRS?Design/Methodology/Approach: Based on the price and yield model developed by Amir et al (1993) our study focuses on the effects of IFRS on the relevance of financial reporting in Morocco.Findings: The results show that the adoption of IFRS does not bring value relevance compared to national accounting standards. The coefficients of determinations are low. Implications/Originality/Value: This study presents a scientific and managerial contribution on several levels. Indeed, for financial managers, accountants, and shareholders of listed companies, the implementation of IFRS does not have a significant impact on the quality of accounting figures. That being said, national accounts are as relevant in terms of quality as IFRS. It may be necessary to invest in other projects such as the modernization of accounting information systems to better manage financial reporting. ","PeriodicalId":52706,"journal":{"name":"Journal of Accounting and Finance in Emerging Economies","volume":"32 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76777739","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

Board Gender Diversity as Corporate Governance Variable: The Influence On Audit Quality. 董事会性别多样性作为公司治理变量对审计质量的影响。

Journal of Accounting and Finance in Emerging Economies Pub Date : 2020-10-08 DOI: 10.26710/jafee.v6i3.1318

Solomon Oriakhi

引用次数: 0

Green Banking Products: Challenges and Issues in Islamic and Traditional Banks of Pakistan 绿色银行产品:巴基斯坦伊斯兰和传统银行面临的挑战和问题

Journal of Accounting and Finance in Emerging Economies Pub Date : 2020-10-02 DOI: 10.26710/jafee.v6i3.1177

Muhammad Fazal Hussain Qureshi, T. Hussain

{"title":"Green Banking Products: Challenges and Issues in Islamic and Traditional Banks of Pakistan","authors":"Muhammad Fazal Hussain Qureshi, T. Hussain","doi":"10.26710/jafee.v6i3.1177","DOIUrl":"https://doi.org/10.26710/jafee.v6i3.1177","url":null,"abstract":"Purpose: The issuance of green banking guidelines in 2017 has opened the door of a new banking horizon for Islamic banks because the objective of Islamic banks, objective of Shariah, objective of Islamic economic system and objective of green banking are linked. Banking, especially Islamic banking based on products and one of the main components of green banking guidelines is the development of green banking products. Since green banking is in the infancy stage, therefore, the objective of the study is to explore the issues and challenges in green banking products in Islamic and traditional banks of Pakistan. Methodology: Semi-Structured interview technique is utilized for data collection. The green operation managers and Shariah scholars of sample banks selected as interviewees. Interviews are conducted through telephonic recorded calls and email-interviewing. Total of 26 interviews are conducted. Findings: The results indicate that lack of skills, knowledge, identification of the target market with the appropriate mode of financing and convincing the people are some main obstacles in green banking product formulation and implementation. Implications: At one-point, green banking is an opportunity for Islamic banks to achieve Maqasid-e-Shariah on the other side, it may become an obstacle because it further limits the financing areas for Islamic banks. The situation needs serious attention from policymakers to act at earliest.","PeriodicalId":52706,"journal":{"name":"Journal of Accounting and Finance in Emerging Economies","volume":"10 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75612893","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: 6

Identification of Stress Management Techniques used by Head Teachers in the Province of Punjab 旁遮普省校长使用的压力管理技术的鉴定

Journal of Accounting and Finance in Emerging Economies Pub Date : 2020-10-02 DOI: 10.26710/JAFEE.V6I2.1286

Misbah Malik, Ghulam Fatima, RuKhsana Bashir

{"title":"Identification of Stress Management Techniques used by Head Teachers in the Province of Punjab","authors":"Misbah Malik, Ghulam Fatima, RuKhsana Bashir","doi":"10.26710/JAFEE.V6I2.1286","DOIUrl":"https://doi.org/10.26710/JAFEE.V6I2.1286","url":null,"abstract":"The substantive purpose of the study was to identify the use of stress management techniques by head teachers of secondary schools in the province of Punjab. All the head teachers of secondary schools in Punjab was the population of study. A sample of 35 head teachers was selected through cluster sampling technique. A group of head teachers getting Promotion Linked Training (PLT) at Quaid e Azam Academy of Educational Development (QAED) was selected as cluster for data collection. A self-developed and validated questionnaire was used for data collection. The questionnaire comprised statements related to use of different stress management techniques. Five point likert type scale was used to get responses on statements. Descriptive statistics including t-test and ANOVA were used for data analysis. Mean and standard deviation were identified to assess the use of different stress management techniques by head teachers. Results showed that highly used stress management strategies included: doing prayers, going out for some enjoyment, watching TV, setting goals for future and sleeping quietly. Least used strategies included; doing exercise, deep breathing, finding own mistake, reading books, writing diary, going to watch movie and going to specialist for consultation etc. Recommendations were made on the basis of these findings.","PeriodicalId":52706,"journal":{"name":"Journal of Accounting and Finance in Emerging Economies","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78485348","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

Prevalence of Poor Sleep and Relationship of Physical Exercise with Sleep among Male Adult Exercisers 男性成年锻炼者睡眠质量差的患病率及体育锻炼与睡眠的关系

Journal of Accounting and Finance in Emerging Economies Pub Date : 2020-06-30 DOI: 10.26710/jafee.v6i2.1233

Asif Ali, M. Azam, Faisal Mehmood

{"title":"Prevalence of Poor Sleep and Relationship of Physical Exercise with Sleep among Male Adult Exercisers","authors":"Asif Ali, M. Azam, Faisal Mehmood","doi":"10.26710/jafee.v6i2.1233","DOIUrl":"https://doi.org/10.26710/jafee.v6i2.1233","url":null,"abstract":"Physical exercise has been suggested to show beneficial effects for various diseases and also for sleep. This study aims to assess the prevalence of sleep problems, and the relationship of physical exercise with sleep health among adult male exercisers. A total of 199 randomly selected athletes (all males) took part in this study. All participants responded to a questionnaire consisted of items related to demographic information that also included sports participation level, and playing experience. Self-reported sleep quality and physical exercise were using PQSI and three items concerning exercise frequency, intensity, and duration. The analysis revealed following main findings: 1) a significant negative correlation between physical exercise and sleep medication, 2) a significantly negative relationship between sports/ exercise participation level and sleep disturbance, 3) an 3.7 average global score of PSQI in total sample, 4) Exercise frequency was negatively correlated with daytime dysfunction whereas exercise intensity was negatively correlated with sleep disturbance and sleep efficiency but positively correlated with daytime dysfunction, 5) and prevalence of poor sleep in 22 % participants. There is some possibility to suggest that exercise may improve sleep health among adult male exercisers. The increased exercise frequency more positive impact to improve sleep but the relationship between exercise intensity and sleep remains inconclusive. existence of sleep problems in athletic population essentially require further attention for reducing the prevalence of poor sleep using other approaches along with continue doing exercise for good sleep.","PeriodicalId":52706,"journal":{"name":"Journal of Accounting and Finance in Emerging Economies","volume":"10 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72890033","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