CSRC Publishing: Open Journal Systems (Center for Sustainability Research and Consultancy)
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Impact of Compliance with the International Financial Reporting Standard IFRS No. 9 on Financial Risk Reduction in Banks Listed on the Palestine Stock Exchange
No full textPurpose - This study empirically investigates the impact of compliance with International Financial Reporting Standard (IFRS) No. 9 on reducing financial risks in the banks listed on the Palestine Stock Exchange.
Design/methodology/approach – The sample of study consists of all financial statements of the banks for the period 2015-2021 that met the study’s criteria. A simple linear regression test was used to examine the study’s hypotheses.
Findings - The findings of the study show a correlation between the compliance with IFRS No. 9 and the mitigation of financial risks in the banking sector. The study shows an adverse effect of the compliance with IFRS No. 9 on reducing credit and capital risks in the banks under study. It also found that there was an insignificant effect of the compliance with IFRS No. 9 on the reduction of exchange rate and interest rate risks in those banks, while the study observed a positive effect of the compliance with IFRS No. 9 on reducing liquidity risk in those banks.
Recommendation - The study recommended the necessity to develop and cultivate the banks’ human resources and work on increasing the awareness of the users of financial statements. The study also underscored the need for banks to bolster their capital reserves to meet the expected increase in provisions stipulated within IFRS No. 9.
Originality/value: Our research highlights the importance of underscored of banks to bolster their capital reserves to meet the expected increase in provisions stipulated within IFRS No. 9. and reducing financial risk in those bank
Firm Performance in China: An Analysis of the Interplay between Financial Leverage, Firm Liquidity, and Firm Size
No full textPurpose: The aim of this research is to investigate the association between financial leverage, firm liquidity, and firm size with the performance of companies in China.
Design/Methodology/Approach: The study adopted a quantitative approach and gathered secondary data from 2010 to 2022 from firms listed on the China Stock Exchange via the wind database. Using a fixed effect model, we empirically tested our hypotheses.
Findings: The study's outcomes indicate that firm liquidity and firm size significantly affect a company's performance in China. Moreover, the study claims that financial leverage also plays a significant role in influencing firm performance.
Conclusion: In conclusion, findings indicate the importance for corporate managers, policymakers, and investors to consider factors such as financial liquidity and firm size when making decisions related to firm performance, particularly in an emerging stock market.
Implications/Originality/Values: These findings have important implications for corporate managers, policymakers, and investors. Corporate managers, investors, and policymakers should focus on policies that promote financial stability and economic growth. Overall, this study provides valuable insights into the factors that influence firm performance in China
Teaching Mathematics to Students with Visual Impairment Studying at the Primary Level: Role of Multisensory Approach
No full textPurpose: The study of mathematics helps students develop their cognitive abilities. By emphasizing the quantitative and dimensional characteristics of the objects, it establishes the basis for logical reasoning. In mathematics, students who are visually challenged often struggle with a lack of conceptual understanding and difficulties with the disequilibrium stage of the reasoning process. (Jones, 2018).
Design/Methodology/Approach: The purpose of this research is to inquire into the difficulties and solutions utilized by primary school educators who work with students who have vision problems. The main objective of the research was to provide an overview of mathematics educators' current efforts to incorporate a multi-sensory approach into their pedagogy for students with impaired vision. It was a quantitative research and descriptive research design was used. The study comprised 100 school-level VI special education teachers. Data for this study was collected via convenient sampling.
Findings: The statistical analysis showed that the majority of teachers were not utilizing the multisensory approach (tactile, auditory & kinesthetic etc.) and helping material to improve the mathematical skills of the VI students. Most of the teachers lacked specialization in mathematics, and learning conditions were unsuitable while teaching mathematics to SWVI. Majority of Teachers were not utilizing multisenses while teaching mathematics to students with visual impairment.
Implications/Originality/Value: This study indicates that SWVI were facing problems because their teachers were not utilizing appropriate teaching material while teaching mathematics, lacked effective teaching skills and there was an inappropriate use of adaptive tools while teaching mathematics to SWVI. p-Value 0.016 is < 0.05. displays that there is a statistically significant difference in the opinion of the teachers based on their educational qualifications on the importance of using a multisensory approach to enhance the mathematical skills of SWVI
Oliver’s Four Stage Loyalty Model to Access the Impact of Umrah Services: Evidence from Umrah Travelling Agencies Operating in Pakistan
No full textObjective: The purpose of this study was to analyze service quality relationship with perceived price fairness, word of mouth, and customer loyalty, with the moderating role of religiosity towards Umrah travel agent services in southern Punjab, Pakistan.
Methodology: Data was collected from Umrah pilgrims through a self-administered questionnaire using convenience sampling method. SPSS and Smart (PLS) v3.0. have been used for analysis.
Findings: The results show that service quality, price fairness, and word of mouth are the most significant factors in customer loyalty. However, religiosity did not moderate between these variables and customer loyalty.
Implications: The study suggests that Umrah travel agencies should focus on service quality and price fairness to build customer loyalty. The study also provides several theoretical and practical recommendations for future researchers
Information Technology Factors Impacting Educators before and during COVID-19: A Study of Developing Countries
No full textPurpose: The purpose of the paper is to explore the negative impact of information technology (IT) factors prior to and during COVID-19 from the perspectives of developing country educators, to obtain context to the higher education environment to aid future teaching practices.
Design/methodology/approach: The study employs a mixed method approach comprising a questionnaire and interviews with educators situated in two African developing countries from the South African Development Community (SADC).
Findings: This paper found that the IT factors that most adversely impacted educators’ delivery of the academic programme, was the student element (students’ internet access, students’ access to IT equipment, students’ proficiency with technology and data costs for students). The IT factors negative impact was mostly also intensified amid the pandemic.
Implications/Originality/Value: Far from being just a disruption, the pandemic is an indication of the urgent need to build sustainable higher education institutions to ensure that educators deliver quality academic programmes to all. The research obtained an understanding of IT factors (past and present) that may hinder educators’ orientations towards the future. Bringing to the fore the IT hindrances, educators can act by means of their environment, to enable teaching to continue under all conditions
Impact of Intellectual Capital on Financial Performance: The Mediating Role of Financial Leverage
No full textPurpose: The purpose of the study is to examine the effect of intellectual capital (IC) on the financial performance through the mediating role of financial leverage. The data set of PSX 100 index is used from 2015 to 2022 of Pakistani firms. Design/Methodology/Approach: This study employs panel data and uses annual reports to collect the relevant data. Regression analysis and Stata is used for analysis.
Findings: The outcomes of the study express that there is a significant and positive linkage between intellectual capital and the financial performance. Intellectual capital effects the financial performance both directly and indirectly with the mediating effect of the financial leverage. Due to the financial leverage mediation effect the organization need to have an optimal leverage to enhance the profitability and performance of the organization.
Implications/Originality/Value: Theoretical and managerial implications has been discussed
Factors Affecting the Adoption of Mobile Banking: Evidence from Sindh
No full textPurpose: This report is intended to conduct for the purpose of determining the relationship between the perceived risk, trust and convenience and on the adoption of mobile banking. The objectives of this study were to determine the factors that influence or affecting the people to adoption of mobile banking and what facilities and obstacles that they are facing by using the mobile banking what are the impacts of perceived risk, trust and convenience by adopting the new technology of mobile banking in Larkana, Sindh, Pakistan
Design/Methodology/Approach: This research has an explanatory focus. The research utilized a casual survey design and employed a quantitative approach. A total of 102 participants were selected from three universities located in Larkana, Sindh: Sindh University Larkana Campus, QUEST Larkana Campus, and SZABIST Larkana Campus. A standardized questionnaire was used to get the necessary data from the students. In addition to private data, a set of eighteen closed-ended questions similar to the 5-piont scale were employed. The research tool is explained along with potential results based on the selected questionnaire.
Findings: Results concluded that there is significant relationship between predictors and response variables, whereas, the effect of predictor variable of adoption of mobile banking is analyzed through multiple regression which concluded the results that there is weak positive relation of predictor on response variable for adoption of mobile banking in the region.
Implications/Originality/Value: The study offers fresh perspectives on the adoption dynamics of mobile banking, particularly in Sindh, Pakistan's interior
Impact of Social Media Marketing on Consumer Purchasing Intention: Mediating Role of Consumer Engagement. Insights from the University Students
No full textPurpose: This study focuses on the topic of social media marketing's impact on consumer purchasing intentions and how it is exacerbated by consumer engagement as a mediating factor.
Methodology: The study analyzes the data gathered from 150 active respondents of social media marketing platforms in SZABIST Larkana Campus, results were analyzed and generated by using ANOVA and various other analysis tools.
Findings: Findings demonstrate the efficiency of social media marketing as well as how customer interaction affects decision-making. In the context of the SZABIST Larkana Campus, we investigate the indirect impacts of customer interaction on the link between consumer purchasing intention and social medial marketing.
Implications/Originality/Value: The study broadens the scope of the existing research on social media marketing. The findings suggest that marketers should react to the rising importance of corporate actions having a significant impact on consumer purchase intentions. Businesses can implement this advice most effectively by continuously monitoring customer concerns while maintaining their digital marketing strategies
Effect of Internal Control, Accountability, and Transparency of Financial Statements on the Financial Statements Quality (Case Study on Amil Zakat Institute of the Indonesian Zakat Initiative)
No full textPurpose: This study seeks to examine the impact of internal control, accountability, and transparency on the quality of financial statements.
Methodology: Data for this study was primarily collected through questionnaires distributed to respondents. The questionnaires covered aspects of internal control, accountability, transparency, and financial statement quality. The study focused on the Amil Zakat Institute of the Indonesian Zakat Initiative as the population, and a purposive sampling method was used to select 35 samples. The research methodology involved descriptive statistical analysis, testing of classical assumptions, and multiple linear regression with subsequent hypothesis testing.
Findings: The findings indicate that transparency has a positive and significant influence on the quality of financial statements. However, accountability and internal control factors do not demonstrate a significant impact on financial statement quality. Nevertheless, when considered together, the variables of internal control, accountability, and transparency do significantly affect the quality of financial statements.
Implications: Financial statements will be useful to users if the information presented in these financial reports is understandable, relevant, reliable and comparable.  
Debt Structure and Future Financing and Investment. Evidence from Oil and Gas Sector of Pakistan
No full textPurpose: This study aims to investigate the link between debt structure and future external financing and investment, existing empirical literature suggest various features of debt structure such as maturity structure, seniority and security profile might affect firms’ future financing and investment opportunities. However, literature is vague as to which way these characteristics of debt are actually related to observed financing and investment; this is partly due to the fact that the assumptions in theoretical predictions lack in terms of channels they consider relating to debt structure and future external financing and investment. This study investigates how debt structure is associated to financing and future growth opportunities in terms of fund raising, whether debt structure of oil and gas sector of Pakistan.
Design/Methodology/Approach: Dynamic analysis were used to analyze the data
Findings: The results provide interesting insights, as traditional positive relationship in between short-maturity of debt external financing has revealed negative relation, which is in conflict with existing literature from agency cost but supports the rollover risk. The sector might be better off if it opts out to equity financing, which will open up new investment avenues for future financing and investment. Interestingly secured-debt does not appear to be beneficial owing to differing leveraging patterns within the sector.
Implications/Originality/Value: The paper provides new insights in terms of investment and financing patterns particularly in context of maturity structure of debt