International Journal of Business and Management (IJBM)
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Analyzing the regional impact: A comprehensive study of covid-19 on the real estate market in Kazakhstan
Get PDFThe purpose of the research is to determine the impact of the COVID-19 pandemic and macroeconomic factors on the real estate prices in the regions of Kazakhstan during the period between 2010 and 2022. Feasible Generalized Least Square (FGLS) model was implemented to assess determinants of real-estate market performance. This study analyzes the performance of the real estate market in Kazakhstan not on a country level but on a more deep, regional level. The findings show that COVID-19, as well as macroeconomic variables, had a significant impact on real-estate market prices. COVID-19 negatively affected real estate prices in Kazakhstani regions, whereas the effect of macroeconomic variables was positive. Factors such as household income, gross regional product, inflation, unemployment, and time dummy contributed to the increase in prices of real estate
An in-depth analysis of financial metrics and their interrelations in shaping the performance of commercial banks in Cambodia
Get PDFThis study aims to systematically identify and analyze key financial metrics that influence the performance of commercial banks in Cambodia. Utilizing 2023 data from the National Bank of Cambodia across 59 banks, the research adopts an explanatory framework based on cross- sectional data analysis. The findings reveal that Loan Growth (LG) exhibits no statistical significance in relation to Return on Equity (ROE), suggesting that increases in lending do not necessarily enhance bank profitability in the Cambodian context. Conversely, Non-Performing Loans (NPL) demonstrate a marginally significant positive relationship with ROE, indicating that effective management of these loans can still yield profitability. Additionally, the Loan to Deposit Ratio (LDR) shows a significant negative impact on ROE, suggesting that higher liquidity risks associated with elevated LDR levels may hinder profitability. The study further confirms that Market Share (MS), Loan Loss Provision (LLP), Cost to Income Ratio (CIR), Effective Tax Rate (ETR), and Net Interest Margin (NIM) significantly influence ROE. These results underscore the importance of effective risk management, operational efficiency, and strategic financial planning in enhancing bank profitability. Recommendations for Cambodian commercial banks include improving risk management practices, focusing on loan portfolio quality, optimizing LDR, implementing cost efficiency measures, and enhancing tax management strategies
Corporate Social Responsibility (CSR) Website Reporting: Evidence from Sub-Saharan Africa’s Top-Ranked Companies
Get PDFThis study aims to examine how Sub-Saharan Africa’s top ranked companies themselves convey their role as social-economic development partners and/or agents in their corporate communications, and to what extent country- and industry-specific characteristics influence their reporting, i.e., via CSR websites reporting. Using Forbes’ 2,000 world-largest- corporations ranking, based on 2017 ranking list, we select the largest corporations. We then filter our search to select Africa-largest-corporations. A content analysis of CSR reports and/or Websites of the sample companies was conducted to identify the motives for CSR practices, CSR managerial processes and stakeholder issues addressed in CSR reporting. Several of the “motives underlying CSR practices”, “CSR managerial processes” and “stakeholder issues addressed” in CSR reporting appear to converge around similar themes (or issues), given that all three sample companies operate in the financial services industry within the specificities of South Africa’s context. The findings suggest that the specificities of South Africa’s historical development and/or socio-cultural realities, legislation and industry charters are important factors that influence CSR (or sustainability) practices in the context of Sub-Saharan Africa. Although, studies that mainly focus on the contents of corporate website are uncommon, this study has limitations as we solely relied on publicly accessible written documents, including CSR reporting, rather than, for example, interviewing employees, customers (or clients) and/or regulators to verify the claims by the sample companies. As this study examines CSR website reporting practices by organisations, it provides a useful insight for competitor benchmarking that can be used by organisations to improve their CSR website reporting practices. This study contributes to extant CSR research as it provides empirical evidence of the contextuality of CSR in Sub-Saharan Africa, as well as explores how country- and industry-specific characteristics may influence CSR website reporting
Impact of Corporate Characteristics in Mitigating Financial Reporting Delays in Nigerian Listed Companies
Get PDFThe purpose of this study is to investigate the impact between corporate characteristics in mitigating financial delays reports in Nigeria listed companies. This study states the relationship between corporate size, institutional ownership, board financial expertise and timeliness of financial reports with Return on Assets as a control variable. The population of the study is listed companies in Nigeria Exchange Group (NGX) which was 162 as at 31st of December 2020. The study employed ex post facto research design, and used secondary data extracted from the annual reports of 10 non-financial firms listed on the NGX covering the period of 12 years from 2012 to 2023. Sectors in the manufacturing, oil and gas, food and beverages were used as the sample size. Panel data regression techniques were used in the data analysis. The result revealed that company size, board financial competence has effect on timeliness of financial reports, but there is no significant effect between institutional ownership and the timeliness of financial reporting. The study recommends the board composition should have more professionals with competence and experience in accounting; smaller firms should improve on their internal economies and accounting activities as this would facilitate the swift availability of information
Environmental Accounting and Sustainable Development of Firms in Rivers State, Nigeria
Get PDFWithin the scope of the research, environmental accounting and sustainable development were explored in relation to oil and gas firms located in Rivers State, Nigeria. There was a correlational survey research design used for the investigation. A total of six oil and gas businesses that were active in the Rivers State Region of Nigeria were included in the study\u27s research population. For this particular investigation, secondary data served as the instrument. Statistical Package for the Social Sciences (SPSS) Version 22 was used in order to do the analysis on the data. A simple bivariate regression analysis was performed at a significance level of.05. The research issues were evaluated using the mean and standard deviations, and hypotheses were assessed using the analysis. The data indicated that there is no substantial connection between the cost of waste management and the ecologically sustainable growth of oil and gas businesses in Rivers State, Nigeria. Additionally, there is a strong significant association between the cost of pollution control and the development of ecological sustainability, as well as a strong significant relationship between the cost of pollution control and the development of economic sustainability for oil and gas businesses in Rivers State, Nigeria. By adhering to social responsibility in waste management, oil and gas firms should put a premium value on initiatives that are focused towards reducing their ecological footprint and promoting sustainable growth while also reducing their environmental impact
The effect of the internal control system (ICS) on fraud prevention and the financial performance of selected retail supermarkets in Ibadan
Get PDFIn recent times, an increase in fraudulent practices leading to poor financial performance among firms has raised concerns about putting in place a system within an organization capable of preventing fraud. Therefore, the study investigates the effect of the internal control system (ICS) on fraud prevention and the financial performance of selected retail supermarkets in Ibadan. Adopting a descriptive research design, 30 retail supermarkets in Ibadan were selected for the study using convenience sampling techniques. Furthermore, 5 employees were drawn from each selected supermarket through a purposive sampling technique, resulting in a sample size of 150 respondents. The data for the study was sourced using a self-structured questionnaire. Of the 150 copies of the questionnaire administered, 148 copies were returned, out of which 8 copies were discarded due to some irregularities found, leaving the total number of questionnaires used for analysis at 140. Using multiple regression analysis, the two hypotheses formulated for the study were tested. The results of the regression analysis showed that ICS has a significant effect on fraud prevention (F = 31.467, p<0.05) and on the financial performance (F = 22.671, p<0.05) of the selected retail supermarket. Considering the results of the analysis, the study concluded that ICS significantly prevents fraud and enhances the financial performance of selected retail supermarkets
Exploring the Nexus: Tax Compliance and Sustainable Development in Namibia
Get PDFTax revenue collection serves as the bedrock for states to avail infrastructure, essential national needs and development, encompassing critical sectors such as education, healthcare, and social welfare. This study explored and answered a question on which factors influence domestic taxpayers’ compliance in Namibia. This study tested the nine factors unpacked by Trifan et al., (2023) against 113 domestic taxpayers’ messages sent between June 2022 and December 2023 regarding tax concerns. This study was underpinned by established tax compliance explanations, including, political accountability social norms, deterrence factors, and fiscal exchange. A qualitative approach was adopted, by collecting messages from taxpayers through the Namibia Revenue Agency ‘s (NamRA) Facebook page and published Short Message Services (SMS) by the Namibian News Paper. The data were quantified to provide a better understanding as to what extent categorized taxpayers’ messages contributed to tax compliance in Namibia. The results revealed that five factors (trust in tax authority, perceived fairness, tax legislation and procedures simplicity, personal financial and economic factors, and malfunctioning of integrated tax administration (ITAS), were found to have a likelihood influence on tax complaisance in Namibia
Impact of electronic word-of-mouth metrics on service provider choice moderated by organizational image: Insights from Zimbabwean polytechnics
Get PDFProspective Polytechnic marketing management students experience challenges as they make decisions on which institution to enrol with. While making a decision, impact of consistent use of electronic word-of-mouth from institutions become evident in their ability to determine Polytechnic image, choice and subsequently, levels of enrolment. This article depicts the impact of electronic word-of-mouth metrics on training service provider choice, moderated by insights in organisational image from eight Polytechnics in Zimbabwe. Quantitative data were gathered from a sample of 217 respondents using a structured questionnaire in Likert format. The same data were analysed using WarpPLS software in Structural Equation Modelling. A sample of 12 was used to collect qualitative data which were analysed through Thematic Analysis in Nvivo 11. Findings were that volume of electronic word-of-mouth had insignificant positive influence on Polytechnic image while positive electronic word-of-mouth (eWOM) valence enhanced positive Polytechnic image. eWOM variability had a positive correlation with the transformation of old organisational images to new ones. Finally, positive organizational image positively impacted enrolment. Conclusively, the number of eWOM posts had an insignificant impact on Polytechnic image development; which did not concur with the theory of eWOM volume. Positive valence and variability enhanced positive Polytechnic image which ultimately improved enrolment
Financial Reporting Quality and Stakeholders’ Investment Decision in Listed Deposit Money Banks in Nigeria
Get PDFStakeholders and potential investors require information contained in the financial statement of a business organization to be of high quality to enable them to make investment decisions. The present work explored the influence of Financial Reporting Quality on stakeholders’ decisions to invest in the listed Deposit Money banks in Nigeria. The study population consisted of the 14 listed Money DMBs in Nigeria and a sample of ten (10) banks were selected for a period of ten years (2011-2020). Ex-Post Facto method was used; and data were extracted from the published financial reports. This study assessed the influence of Earnings Management, Accounting conservatism, Financial Statement Timeliness and Earnings Per share on the value (Tobin’s Q). Firms Age and size as control variables. Excel Analytical Tool pack was used for the analyze the regression model. Results from the analyses revealed that financial reporting has a positive effect on Tobin’s Q (AdjR2 = 0.068; F (2, 99), p = 0.048). The individual effects of the explanatory variables revealed that Accounting Conservatism (AC) and financial reporting Timeliness (TML) have positive and significant impact on Tobin’s Q (0.04 and 0.014). However, Earnings Management (EM) and Earnings Per Share (EPS) have no significant effect on the Tobin’s Q (0.75 and 0.41). The control variable of Age has a significant influence with p value of 0.01 while the Firms size does not have significant impact on Tobin’s Q with a p value of 0.85 respectively. This study recommended that in order to build stakeholders’ confidence in investing in a company, organizations are encouraged to publish high quality financial statement
Influence of the COVID-19 Pandemic on the Banking Sector in Northern Europe
No full textThis research intends to investigate the influence of the COVID-19 pandemic on the financial performance of the banking sector in Northern Europe spanning from 2010 to 2021. In order to execute an empirical investigation into the elements that influence profitability, we worked with the OLS method (FGLS panel-data model). The results demonstrate the importance of factors that are both macroeconomic and specific in explaining profitability. Specifically, the capital adequacy ratio (CAR) exerts a noteworthy influence on bank profitability. Additionally, the bank\u27s Z-score exhibits a negative correlation with the net interest margin (NIM) and attains statistical significance