Journal of Accounting and Finance in Emerging Economies最新文献_第4页

The Impact of Firm-Specific Factors on the Stock Prices: New Insight from Emerging Market of Asia 企业特定因素对股票价格的影响:来自亚洲新兴市场的新见解

Journal of Accounting and Finance in Emerging Economies Pub Date : 2022-03-31 DOI: 10.26710/jafee.v8i1.2197

Yusra Nazir, F. Hussain, Ariba Mukhtar, S. Khalid

引用次数: 0

Assessment of Food Security and Its Implication on Urban Poor People in District Peshawar 白沙瓦地区城市贫困人口粮食安全评价及其启示

Journal of Accounting and Finance in Emerging Economies Pub Date : 2022-03-31 DOI: 10.26710/jafee.v8i1.2254

Afeera Saeed, Naila S. Awan, S. Inam, Shabeer Ahmad

{"title":"Assessment of Food Security and Its Implication on Urban Poor People in District Peshawar","authors":"Afeera Saeed, Naila S. Awan, S. Inam, Shabeer Ahmad","doi":"10.26710/jafee.v8i1.2254","DOIUrl":"https://doi.org/10.26710/jafee.v8i1.2254","url":null,"abstract":"Purpose: This study was carried out to address the issue of food security and the factors affecting it in the semi-urban area of district Peshawar, Khyber Pakhtunkhwa, Pakistan. More specifically the study reviewed the food security situation among urban poor households using their food expenditures patterns and further investigated its various dynamics. \u0000Methodology: Data were collected with the help of interviewing techniques from randomly sampled 100 households in the Peshawar suburb. Household food security was assessed using the food security index adopted from Omonona (2007). Using the Omonona index, the threshold which differentiated the food secure from the food-insecure households in the study area was Rs. 1500 per month (i.e., 2/3 of mean food expenditure). \u0000Findings: The result legitimized using the Omonona food security index as a smart indicator in determining food security status at the household level. \u0000Implications: To help the urban poor in improving the situation of food security efforts are needed to enhance awareness of food security by promoting education regarding livelihood strategies, self-sustainability programs, and the importance of a proper diet. ","PeriodicalId":52706,"journal":{"name":"Journal of Accounting and Finance in Emerging Economies","volume":"795 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76932343","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 Regional Economic Integration on FDI in SAARC Countries 区域经济一体化对南盟国家FDI的影响

Journal of Accounting and Finance in Emerging Economies Pub Date : 2022-03-31 DOI: 10.26710/jafee.v8i1.2191

J. Kumar

{"title":"Impact of Regional Economic Integration on FDI in SAARC Countries","authors":"J. Kumar","doi":"10.26710/jafee.v8i1.2191","DOIUrl":"https://doi.org/10.26710/jafee.v8i1.2191","url":null,"abstract":"Purpose: The empirical literature is inconclusive regarding whether some regions are more effective than others at attracting Foreign Direct Investment (FDI). The article aims to ascertain the effect of regional economic integration on FDI in SAARC member countries from 1998 to 2017. \u0000Design/Methodology/Approach: Mix research technique has been used. While qualitative research entails in-depth literature readings and reports, quantitative analysis entails presenting data via graphs and tables. \u0000Findings: Findings suggest a significant positive connection between FDI and regional integration in the SAARC economies. While regional integration has a vital role in increasing SAARC's share of global commerce, it has increased FDI inflows and its share in Asia and the world. As a result, while we cannot overlook both classic and non-traditional economic factors affecting FDI, regional integration may play a critical role in fostering FDI growth. \u0000Implications/Originality/Value: By boosting cross-border investment, regional cooperation will allow businesses, particularly those from smaller nations, to expand their size and capabilities to compete worldwide. It can also aid in increasing efficiency and reforming industries. SAARC countries must make significant progress toward integration.","PeriodicalId":52706,"journal":{"name":"Journal of Accounting and Finance in Emerging Economies","volume":"82 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74929987","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

Corporate Social Responsibility and Financial Performance in the Manufacturing Sector in Pakistan: Moderating Role Gender Diversity of Board 巴基斯坦制造业的企业社会责任和财务绩效:董事会性别多样性的调节作用

Journal of Accounting and Finance in Emerging Economies Pub Date : 2022-03-31 DOI: 10.26710/jafee.v8i1.2259

Mahnoor Shafqat, Huma Ayub

{"title":"Corporate Social Responsibility and Financial Performance in the Manufacturing Sector in Pakistan: Moderating Role Gender Diversity of Board","authors":"Mahnoor Shafqat, Huma Ayub","doi":"10.26710/jafee.v8i1.2259","DOIUrl":"https://doi.org/10.26710/jafee.v8i1.2259","url":null,"abstract":"Purpose: The study examines the impact of corporate social responsibility on financial performance with the moderating role of gender diversity in the context of the manufacturing sector in Pakistan. \u0000Design/Methodology/Approach: The study is quantitative by using secondary data from 33 manufacturing firms listed on the Pakistan stock exchange for the time of 2015-to 2020. CSR disclosure index is calculated through the content analysis technique. Traditional and market-based proxies are used to measure financial performance. The study used the Panel data analysis technique by employing the GMM model. \u0000Findings: Results shows that corporate social responsibility positively influences the performance of firms, which implies that engagement in CSR will improve a firm’s performance. Moreover, results reveal that gender diversity strengthens the relationship between corporate social responsibility and financial performance, which suggests that having female board members will benefit the firm to engage in CSR. \u0000Implications/Originality/Value: The study is valuable for corporate executives for captivating the initiatives concerning CSR and gender diversity on boards.","PeriodicalId":52706,"journal":{"name":"Journal of Accounting and Finance in Emerging Economies","volume":"54 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75285599","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 Nexus between Economic Factors and Practice of Child Marriage: A Case Study of District Mohmand Khyber Pakhtunkhwa 经济因素与童婚行为的关系:以莫赫曼德开伯尔-普赫图赫瓦地区为例

Journal of Accounting and Finance in Emerging Economies Pub Date : 2022-03-31 DOI: 10.26710/jafee.v8i1.2132

Syed Haroon Shah, N. Muhammad, A. Ullah

{"title":"The Nexus between Economic Factors and Practice of Child Marriage: A Case Study of District Mohmand Khyber Pakhtunkhwa","authors":"Syed Haroon Shah, N. Muhammad, A. Ullah","doi":"10.26710/jafee.v8i1.2132","DOIUrl":"https://doi.org/10.26710/jafee.v8i1.2132","url":null,"abstract":"Purpose: This study aims to examine the economic factor as a stimulant behind the phenomena of child marriage in District Mohmand Khyber Pakhtunkhwa \u0000Methodology: For this purpose, 200 sample respondents were selected through quota sampling from the selected Tehsil of Mommand agency. Furthermore, a chi-Square test was performed for measuring the association between study variables at Bivariate and Multivariate levels of analysis. \u0000Findings: Findings of the study unveil that economic factors significantly contributed to the phenomena of child marriage practices for both genders \u0000Implications: Based on study findings it has been recommended that efforts on micro and macro levels should be made to decrease the level of poverty, particularly in rural areas where the practice of child marriage is more prevalent than in urban areas. By providing social alternatives to marriage, such as education, skill, and technical development opportunities, especially for young girls, and the provision of loans to the poor families for entrepreneurship, the unfortunate practice of child marriage can be significantly overcome","PeriodicalId":52706,"journal":{"name":"Journal of Accounting and Finance in Emerging Economies","volume":"31 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74142008","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

Corporate Social Responsibility Moderates the Relationship of Corporate Governance and Investment Decisions; New insight from Emerging Markets 企业社会责任调节公司治理与投资决策的关系来自新兴市场的新见解

Journal of Accounting and Finance in Emerging Economies Pub Date : 2022-03-31 DOI: 10.26710/jafee.v8i1.2187

Khatiba Asmat Zahra, Quratulain Benish, Muhammad Umer, M. Shahid

{"title":"Corporate Social Responsibility Moderates the Relationship of Corporate Governance and Investment Decisions; New insight from Emerging Markets","authors":"Khatiba Asmat Zahra, Quratulain Benish, Muhammad Umer, M. Shahid","doi":"10.26710/jafee.v8i1.2187","DOIUrl":"https://doi.org/10.26710/jafee.v8i1.2187","url":null,"abstract":"Purpose: This paper examines the relationship between Corporate Governance, Corporate Investment, and Financial Performance of firms with moderating relationship of Corporate Social Responsibility in emerging markets of Asia (Pakistan, China, Malaysia, and India). \u0000Design/Methodology/Approach: To examine the impact, the panel data of 214 non-financial listed firms from 2014–to 2019 was collected. \u0000Findings: We documented a new insight that CSR and CG are significantly associated with CI and FP. Results also show that the quality of CG and CSR enriches the CI decisions that improved FP. Findings also show that CSR moderates the relationship between CG and CI decisions, and between CG and firms’ FP. The board directors and ownership concentration have a positive relationship with CI decisions and FP. Overall CSR moderates the relationship between CI and CP. \u0000Implications/Originality/Value: These findings are beneficial to the management of corporations working in emerging markets to improve CSR activities. This research also contributes to existing literature, on how CSR moderates the relationship between CG and CI decisions in the given contexts. ","PeriodicalId":52706,"journal":{"name":"Journal of Accounting and Finance in Emerging Economies","volume":"7 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85636764","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 Capital Structure and Ownership Structure on Financial Performance: A Study on the KSE 100 Listed Firms in the Pakistan Stock Exchange 资本结构和股权结构对财务绩效的影响——基于巴基斯坦证券交易所KSE 100上市公司的研究

Journal of Accounting and Finance in Emerging Economies Pub Date : 2022-03-31 DOI: 10.26710/jafee.v8i1.2263

Jamal Shah, Jameel Ahmed, Nadir Khan

{"title":"The Impact of Capital Structure and Ownership Structure on Financial Performance: A Study on the KSE 100 Listed Firms in the Pakistan Stock Exchange","authors":"Jamal Shah, Jameel Ahmed, Nadir Khan","doi":"10.26710/jafee.v8i1.2263","DOIUrl":"https://doi.org/10.26710/jafee.v8i1.2263","url":null,"abstract":"Purpose: This research study aimed to examine the impact of capital structure and ownership structure on the financial performance of KSE-100 index firms on the Pakistan Stock Exchange. \u0000Design/Methodology/Approach: 100 listed companies have been selected as sample for the study but due to data limitations, 90 companies' annual data has been used for 2009-2018. Ordinary least square regression was used on the panel data for analysis. Two measures of capital structure (debt-to-equity ratio and debt to total assets) while three measures of ownership structure (Foreign ownership, Institutional ownership, and managerial ownership) have been used to determine their impact on three financial performance measures (return on assets, return on equity, and Tobin's). \u0000 Findings: The results of this study showed that there is a significant negative relationship between financial performance and capital structure. Ownership structure and firm financial performance showed a significant positive relationship when measured on the basis of foreign ownership and institutional ownership while insignificant and negatively related to managerial ownership. \u0000Implications: This study suggests that organizations should take financing decisions in accordance with optimum capital structure because more debt decreases financial performance. Furthermore, a decision should be taken the encouragement of foreign and institutional shareholding, while the level of managerial ownership should be lessened to enhance financial performance","PeriodicalId":52706,"journal":{"name":"Journal of Accounting and Finance in Emerging Economies","volume":"6 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74251307","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

Governing the Corporation: Regulations in the Era of Scandals and Globalization 管理公司:丑闻和全球化时代的法规

Journal of Accounting and Finance in Emerging Economies Pub Date : 2022-03-31 DOI: 10.26710/jafee.v8i1.2235

Naheeda Ali, K. Khan

{"title":"Governing the Corporation: Regulations in the Era of Scandals and Globalization","authors":"Naheeda Ali, K. Khan","doi":"10.26710/jafee.v8i1.2235","DOIUrl":"https://doi.org/10.26710/jafee.v8i1.2235","url":null,"abstract":"Purpose: This study evaluates the effects of the global financial crisis rooted in ethical deterioration. However, the worldwide regulatory reform agenda has largely overlooked this factor and focused on the technical needs. Also, look at the relative influence of various players within the corporate governance and regulatory equation to determine the shape that enforcement takes. \u0000Design/Methodology/Approach: The qualitative method is used in this study by analyzing statutes, local and international protocols, conventions, and treaties. \u0000Findings: In this work, the magnitude of the global financial disaster has shown how erroneous market ordering optimism. The tangible and conceptual certainty linked with finance capitalism's primacy has vanished. This has created a debate regarding the privileged and the general public. The critical question is how to respond. Rules are too readily transacted around, and principles lack the granularity to be enforceable to address ethical flaws. \u0000Implications/Originality/Value: We must pay considerably greater attention to the moral dimension of market activity or how people live their lives professionally. It is a chore we should avoid at all costs.","PeriodicalId":52706,"journal":{"name":"Journal of Accounting and Finance in Emerging Economies","volume":"103 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85253249","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: 2

Literacy, Poverty and Trade Openness in Pakistan: An Empirical Investigation 识字、贫穷与巴基斯坦贸易开放:一项实证调查

Journal of Accounting and Finance in Emerging Economies Pub Date : 2022-03-31 DOI: 10.26710/jafee.v8i1.2112

Syed Muhamad Basit Raza Bukhari, A. R. Cheema, Salyha Zulfiqar Ali Shah

引用次数: 0

Tax Collection in Pakistan: Determinants and Impact on Economic Growth 巴基斯坦税收:对经济增长的决定因素和影响

Journal of Accounting and Finance in Emerging Economies Pub Date : 2022-03-31 DOI: 10.26710/jafee.v8i1.2181

Muhammad Faheem Ullah, H. Badar, K. Hamid, M. Y. Saeed

{"title":"Tax Collection in Pakistan: Determinants and Impact on Economic Growth","authors":"Muhammad Faheem Ullah, H. Badar, K. Hamid, M. Y. Saeed","doi":"10.26710/jafee.v8i1.2181","DOIUrl":"https://doi.org/10.26710/jafee.v8i1.2181","url":null,"abstract":"Purpose: Taxes are the primary source of government revenues. Through taxes, governments can increase the revenues needed for public spending. This study is aimed at investigating the determinants of tax collection and its impact on the economic growth of Pakistan. \u0000Design/Methodology/Approach: The secondary data has been taken for the years from 1990 to 2020 from different sources such as the World Bank and Pakistan Economic Survey. The regression analysis has been performed on the collected data. Tax collection is taken as the dependent variable, whereas gross domestic product per capita, exchange rate, import, export, unemployment rate, and inflation rate have been taken as independent variables. \u0000Findings: Results indicate a significant impact of GDP per capita, exchange rate, imports and exports on tax collection in Pakistan. Tax collection has a positive and significant impact on economic growth. \u0000Implications/Originality/Value: This study highlight the need to frame policies for increasing gross domestic product per capita, controlling inflation and unemployment for greater attraction of taxpayer for the sake of high tax collection. The high unemployment rate and inflation are the main barriers to tax collection and the country's better economic growth. This study will be helpful to related public-sector institutions in improving tax collection in Pakistan and the government should take necessary steps to improve and develop a strong mechanism to collect taxes. ","PeriodicalId":52706,"journal":{"name":"Journal of Accounting and Finance in Emerging Economies","volume":"64 4 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76384075","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