Asian Economic and Financial Review最新文献_第4页

Does the development of digital economy alleviate environmental problems-empirical evidence from the Yangtze River economic belt 数字经济的发展是否缓解了环境问题——来自长江经济带的经验证据

Asian Economic and Financial Review Pub Date : 2023-08-11 DOI: 10.55493/5002.v13i10.4850

Chen Chao, Kang Ziyi, Kim Dongjoo

{"title":"Does the development of digital economy alleviate environmental problems-empirical evidence from the Yangtze River economic belt","authors":"Chen Chao, Kang Ziyi, Kim Dongjoo","doi":"10.55493/5002.v13i10.4850","DOIUrl":"https://doi.org/10.55493/5002.v13i10.4850","url":null,"abstract":"The digital economy has become a new driving force for economic development. This paper takes 11 provinces and cities in the Yangtze River Economic Belt as research objects, constructs comprehensive evaluation indicators of environmental problems and digital economy, uses panel data of 11 provinces and cities in the Yangtze River Economic Belt from 2011 to 2020, and applies various econometric models to empirically test the impact of digital economy development on environmental problems in multiple dimensions. It was found that the development of the digital economy in the Yangtze River Economic Belt significantly mitigates environmental problems, a conclusion that still holds after the robustness analysis. The mediation analysis indicates that the development of the digital economy mitigates environmental problems through industrial structural upgrading and green technology innovation. The heterogeneity analysis shows that the digital economy development in the downstream areas of the Yangtze River Economic Belt has the largest environmental improvement effect and the smallest in the midstream areas. Spatial spillover analysis shows that digital economy development in the Yangtze River Economic Belt has significantly reduced environmental problems in surrounding areas through spatial spillover effects. The findings of the study provide empirical evidence that the development of the digital economy can mitigate environmental problems, and also serve as a policy reference for developing the digital economy and bringing the environmental improvement role of the digital economy into play.","PeriodicalId":53424,"journal":{"name":"Asian Economic and Financial Review","volume":"65 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82545783","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

Tax officers’ perceived relationship of e-taxation use, taxpayer satisfaction and taxpayer compliance 税务人员对电子税收使用、纳税人满意度和纳税人合规性的感知关系

Asian Economic and Financial Review Pub Date : 2023-08-11 DOI: 10.55493/5002.v13i10.4848

Sony Devano, S. Mulyani, S. Winarningsih, E. Ghani

{"title":"Tax officers’ perceived relationship of e-taxation use, taxpayer satisfaction and taxpayer compliance","authors":"Sony Devano, S. Mulyani, S. Winarningsih, E. Ghani","doi":"10.55493/5002.v13i10.4848","DOIUrl":"https://doi.org/10.55493/5002.v13i10.4848","url":null,"abstract":"This study aims to examine the effect of e-taxation (eTax) use on taxpayer compliance (TPC) and taxpayer satisfaction (TPS). To achieve this objective, this study used taxpayer satisfaction as a moderating variable. Using a questionnaire survey, this study was carried out on 309 tax accounts as a sample at 33 tax service locations in West Java. The data of this study were explained via the use of structural equation modelling and verification. Based on the data analysis, this study showed that the use of electronic tax filing and the level of taxpayers’ satisfaction had a considerable impact in a positive direction on taxpayer compliance. This study also shows that the influence of e-taxation on taxpayer compliance is successfully moderated by the level of satisfaction reported by taxpayers. This study implies that eTax may increase the satisfaction that taxpayers feel while meeting their tax responsibilities, despite the fact that this effect is not as significant as the effect that it has on taxpayer compliance. The e-taxation system must be improved in accordance with the tax administration business process in order to make it easier and more trusted by its users, hence increasing taxpayer compliance.","PeriodicalId":53424,"journal":{"name":"Asian Economic and Financial Review","volume":"51 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74712039","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

Was short selling embraced by participants in an emerging market during the COVID-19 pandemic? 在COVID-19大流行期间，新兴市场的参与者是否接受卖空?

Asian Economic and Financial Review Pub Date : 2023-08-09 DOI: 10.55493/5002.v13i10.4847

K. Chan, Lee-Ying Tay, T. Ng, E. Ahmed, A. Amran, K. Tang

{"title":"Was short selling embraced by participants in an emerging market during the COVID-19 pandemic?","authors":"K. Chan, Lee-Ying Tay, T. Ng, E. Ahmed, A. Amran, K. Tang","doi":"10.55493/5002.v13i10.4847","DOIUrl":"https://doi.org/10.55493/5002.v13i10.4847","url":null,"abstract":"The COVID-19 pandemic has put the financial system under considerable strain and triggered an unprecedented reaction in the financial market. To promote financial stability and strengthen the Malaysian financial market, the authorities banned regulated short selling activities in March 2020 and subsequently lifted the ban in January 2021. This study objectively examines the stock price reactions toward regulated short selling activities announcements and documents the most recent empirical study which examines the short selling related announcements in the emerging market. There are differing opinions on stock price reactions regarding short selling announcements, so to examine the stock price reactions, the event study methodology was employed. The event window for this study is -15 days, 0 (announcement day), +15 days. Interestingly, the findings showed that the stock prices responded negatively to the ban of regulated short selling activities and responded positively to the removal of the ban. This study supports the downward biased hypothesis which implies that the Malaysian market participants welcome regulated short selling activities.","PeriodicalId":53424,"journal":{"name":"Asian Economic and Financial Review","volume":"199 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79900820","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

Investigating consumers’ intentions regarding the adoption of mobile payments: An SEM-based empirical investigation 调查消费者对采用移动支付的意向:基于sem的实证调查

Asian Economic and Financial Review Pub Date : 2023-08-08 DOI: 10.55493/5002.v13i9.4846

M. Hasan, Md. Shamim Hossain, Md. Shakhawat Hossain, A. Masud, Most. Nirufer Yesmin, R. Wu

{"title":"Investigating consumers’ intentions regarding the adoption of mobile payments: An SEM-based empirical investigation","authors":"M. Hasan, Md. Shamim Hossain, Md. Shakhawat Hossain, A. Masud, Most. Nirufer Yesmin, R. Wu","doi":"10.55493/5002.v13i9.4846","DOIUrl":"https://doi.org/10.55493/5002.v13i9.4846","url":null,"abstract":"The impact of mobile commerce on our daily lives is growing, and it is starting to provide new services that are both engaging and beneficial. The study's objective is to look at how users intend to utilize mobile payment (m-payment) services and how usage intentions and customer satisfaction are impacted. This study aims to comprehend the current state of m-payment services in Bangladesh and determine whether consumer intentions are affected by perceived ease of use, perceived usefulness, mobility, cost, perceived risk, perceived trust, and social influence. A structured online survey with 350 valid samples was undertaken to gather contextual data. The results indicate that perceived ease of use, perceived usefulness, perceived trust, and social influence have a significant and positive impact on m-payment services. On the other hand, mobility, cost and perceived risk have not influenced consumer intentions toward m-payment services. However, this research will assist managers in creating appropriate business plans and service strategies for distinct m-payment user groups, enabling them to invest the necessary amount of time, effort, and money in the creation of m-payment systems. The results will also serve as a reference for future mobile payment research.","PeriodicalId":53424,"journal":{"name":"Asian Economic and Financial Review","volume":"66 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89565970","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

Empowerment of commercial banks and its impact on organizational creativity: A case study of commercial banks in the northern region of Jordan 商业银行赋权及其对组织创造力的影响:以约旦北部地区商业银行为例

Asian Economic and Financial Review Pub Date : 2023-07-11 DOI: 10.55493/5002.v13i9.4833

Wafaa Salem Abed Almalaheem

{"title":"Empowerment of commercial banks and its impact on organizational creativity: A case study of commercial banks in the northern region of Jordan","authors":"Wafaa Salem Abed Almalaheem","doi":"10.55493/5002.v13i9.4833","DOIUrl":"https://doi.org/10.55493/5002.v13i9.4833","url":null,"abstract":"This study aims to determine the effect of managerial empowerment of commercial banks on organizational creativity. Data were gathered from employees of commercial banks in Jordan's northern area using questionnaire methodology. Statistical Package for the Social Sciences (SPSS) software was used to analyze the data. This study was conducted in the first quarter of 2022, which is a short period of time. As the study focuses on commercial banks in Jordan's northern area, it may be difficult to generalize the findings to non-commercial institutions. Additionally, senior and middle management staff from commercial banks were included in the study sample. The findings will provide investors and business owners with valuable and practical guidance for using management empowerment techniques in commercial banks to gain more organizational advantages. The results showed a statistically significant effect at the α ≤ 0.05 level of significance for administrative empowerment with the dimensions of delegation of authority, teamwork, shared information, freedom, and independence. In conclusion, managerial empowerment gives employees a better awareness of how to use the management's creative activities in the framework of achieving the specific benefits of managerial support.","PeriodicalId":53424,"journal":{"name":"Asian Economic and Financial Review","volume":"3 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75165504","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

Risk management committee, political connection and audit pricing: Evidence from Malaysia 风险管理委员会、政治关系与审计定价:来自马来西亚的证据

Asian Economic and Financial Review Pub Date : 2023-07-10 DOI: 10.55493/5002.v13i9.4826

L. Ling, N. Jaffar, Abdullah Sallehhuddin, Sellywati Mohd Faizal

{"title":"Risk management committee, political connection and audit pricing: Evidence from Malaysia","authors":"L. Ling, N. Jaffar, Abdullah Sallehhuddin, Sellywati Mohd Faizal","doi":"10.55493/5002.v13i9.4826","DOIUrl":"https://doi.org/10.55493/5002.v13i9.4826","url":null,"abstract":"This study investigates the impact of risk governance mechanisms on audit pricing in a relationship-based context. Specifically, this study considers how the formation of a Risk Management Committee (RMC) and its characteristics affect audit pricing and what its moderating effects are on the relationship between political connection and audit pricing. This study uses 2,460 firm-year observations from 2012 to 2017, comprising data from non-financial firms listed on the Main Market of Bursa Malaysia, Malaysia’s stock market. A panel regression analysis was adopted in the main analysis, which generated mixed support for the hypotheses. Results showed that auditors charged higher audit fees to politically connected firms. Similarly, politically connected firms that have an RMC tend to pay more audit fees. RMC meeting frequency, size and expertise are associated with lower audit fees. Politically connected firms with an RMC with independent members and more diverse experts tend to pay lower audit fees. The findings from this study can provide guidance to policy makers and practitioners on the composition of the RMC when formulating future risk management legislation. \u0000 ","PeriodicalId":53424,"journal":{"name":"Asian Economic and Financial Review","volume":"13 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73949907","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 effect of information and communication technology on economic growth high-income countries 信息和通信技术对高收入国家经济增长的影响

Asian Economic and Financial Review Pub Date : 2023-07-04 DOI: 10.55493/5002.v13i9.4824

A. Satrianto, Akmil Ikhsan

{"title":"The effect of information and communication technology on economic growth high-income countries","authors":"A. Satrianto, Akmil Ikhsan","doi":"10.55493/5002.v13i9.4824","DOIUrl":"https://doi.org/10.55493/5002.v13i9.4824","url":null,"abstract":"This study analyzes the influence of information and communication technology (ICT) and financial developments on the economic growth in high-income countries. This research uses the panel data regression method with a random effects model (REM) approach. The data were sourced from the World Bank and the International Telecommunication Union publications from 2001–2020. The results show that ICT (fixed telephone subscriptions, mobile/cellular telephone subscriptions, internet users and fixed broadband subscriptions) had no significant effect on economic growth. On the other hand, financial development (domestic credit to the private sector and stock market capitalization) had a significant effect on economic growth. Thus, indicators of financial development are better at promoting economic growth in high-income countries. Domestic credit to the private sector has a greater influence on economic growth compared to stock market capitalization. The research implications show that it is necessary to increase the contribution of financial development, such as facilitating access to credit to the real sector and increasing access to the capital market for economic actors to increase economic growth. \u0000 ","PeriodicalId":53424,"journal":{"name":"Asian Economic and Financial Review","volume":"6 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80231398","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

Does stock liquidity determine dividend policy? New evidence from an emerging market 股票流动性决定股利政策吗?来自新兴市场的新证据

Asian Economic and Financial Review Pub Date : 2023-07-03 DOI: 10.55493/5002.v13i9.4823

Rabab Ebrahim

引用次数: 0

Financial deepening and equity investment in emerging markets 新兴市场金融深化和股权投资

Asian Economic and Financial Review Pub Date : 2023-06-21 DOI: 10.55493/5002.v13i8.4822

C. Omodero, K. Adeyemo, Olugbenga Ekundayo, Silvia Nwakaego Onyekachi, Chukwudi Emmanuel Omesue

{"title":"Financial deepening and equity investment in emerging markets","authors":"C. Omodero, K. Adeyemo, Olugbenga Ekundayo, Silvia Nwakaego Onyekachi, Chukwudi Emmanuel Omesue","doi":"10.55493/5002.v13i8.4822","DOIUrl":"https://doi.org/10.55493/5002.v13i8.4822","url":null,"abstract":"The aim of this study is to examine the effect of financial deepening on stock market development using equity investment. There is an increasing need for financial service expansion to improve equity investment, which will lead to better stock market operations. We identify the key financial deepening mechanisms in this study, such as broad money supply, credit to the private sector, and economic progress, and we use inflation as a moderating tool. The study spans the years 1981 through 2021. Because of the unit root result, we believe that the autoregressive distributed lag (ARDL) model and error correction model (ECM) are the most appropriate techniques for producing the most reliable results. The study's findings show that, in both the long and short runs, GDP has a positive impact on equity investment, implying that an improvement in the general economic situation can have a positive impact on equity investment. Similarly, in the short run, broad money supply has a positive and significant influence on equity investment, but not in the long run. Credit to the private sector, on the other hand, has a material negative effect on stock market development in the short run and becomes insignificant in the long run. These findings suggest that the government should pay closer attention to financial deepening indicators in order to improve equity investment, which is a major component of stock market capitalization. In line with the results, the government should make more funds available for private sector activities while also maintaining a stable money supply to meet economic demands.","PeriodicalId":53424,"journal":{"name":"Asian Economic and Financial Review","volume":"33 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83929747","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

Activating Istisna'a in Islamic banks to finance housing for people with limited income - the case of Jordan 激活伊斯兰银行的Istisna'a，为收入有限的人提供住房融资——以约旦为例

Asian Economic and Financial Review Pub Date : 2023-06-21 DOI: 10.55493/5002.v13i8.4821

Mohyi Aldin Abu Alhoul, Mohammed Hussein AL-Zghoul, S. AlAli, Khalid Faris Alomari

{"title":"Activating Istisna'a in Islamic banks to finance housing for people with limited income - the case of Jordan","authors":"Mohyi Aldin Abu Alhoul, Mohammed Hussein AL-Zghoul, S. AlAli, Khalid Faris Alomari","doi":"10.55493/5002.v13i8.4821","DOIUrl":"https://doi.org/10.55493/5002.v13i8.4821","url":null,"abstract":"This study aims to demonstrate the effectiveness of an Istisna’a contract in financing the housing sector for low-income people in Jordan and attempts to activate this formula in Islamic banks. The contribution to the provision of housing is considered a crucial social service. The study introduces Islamic financial banks and provides a definition of Istisna’a. A qualitative research method was used, collecting information from books, reports, journals, newspapers, and websites. The results of the study highlight the significant economic importance of the Istisna’a contract as a key driver of economic activity, including commercial, industrial, and agricultural sectors. The Istisna’a formula is regarded as one of the best banking methods that is compatible with supply contracts. While the survey results only reflect the study sample, there is a moderate potential to activate Istisna’a for financing low-income housing in Jordan through Jordanian Islamic banks. The study population comprises all 384 workers in Jordanian Islamic banks for the 2019 academic year.","PeriodicalId":53424,"journal":{"name":"Asian Economic and Financial Review","volume":"48 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86711354","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