Template-Type: ReDIF-Article 1.0
Author-Name: Jingyan Wang
Author-X-Name-First: Jingyan
Author-X-Name-Last: Wang
Author-Name: Helmi Hamammi
Author-X-Name-First: Helmi
Author-X-Name-Last: Hamammi
Author-Name: A.A. Ousama
Author-X-Name-First: A.A.
Author-X-Name-Last: Ousama
Title: Does the power of negotiation influence audit fees? Evidence from the Chinese context
Abstract:
This paper aims to test the impact of negotiation power between auditors and audited companies, in relation to audit fees. The study found that there is a significant positive relationship between auditors' power of negotiation and the audit fees. In addition, it found that there is a significant negative relationship between the size of the audited companies, their negotiating power and the audit fees. These findings indicate that when companies negotiate with Big4 audit firms, their bargaining power does not have a significant effect on the audit fees. Nevertheless, if the auditor is not one of the Big4, there is a significantly negative relationship between the company's bargaining power and audit fees. The relationship therefore changes according to the size of a company. If a company is large, there will be a negative relationship with the audit fees. However, if it is a small company, the relationship is not significant.
Journal: Int. J. of Economics and Accounting
Pages: 1-19
Issue: 1
Volume: 11
Year: 2022
Keywords: audit negotiation; audit fees; bargaining power; accounting firms; audit clients.
File-URL: http://www.inderscience.com/link.php?id=119611
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Handle: RePEc:ids:ijecac:v:11:y:2022:i:1:p:1-19

Template-Type: ReDIF-Article 1.0
Author-Name: Alexander Nevrela
Author-X-Name-First: Alexander
Author-X-Name-Last: Nevrela
Title: Association between corporate social responsibility and goodwill impairment: evidence from the European Union
Abstract:
I examine the association between corporate social responsibility (CSR) and goodwill impairment (GWI) in the European Union. A stream of literature indicates that CSR is associated with determinants of GWI. Prior literature has shown that each CSR component could generate individual effects. Therefore, I focus on disaggregating CSR into its main categories: environmental, social, and governance (ESG). I believe it is beneficial to provide evidence on the individual effects of ESG on GWI, as CSR affects multiple mergers and acquisitions (M%A) processes as well as the post-merger deal performance. Governance activities are in short-term associated with GWI, while social activities reveal a longer-term association (until <i>t</i> + 3). Furthermore, I investigate the association between ESG and the discretionary (unexpected) GWI losses. The results show that managers who engage in governance and environmental activities seem to act more ethically regarding earnings management behaviour.
Journal: Int. J. of Economics and Accounting
Pages: 42-72
Issue: 1
Volume: 11
Year: 2022
Keywords: corporate social responsibility; CSR; goodwill impairment; GWI; mergers and acquisitions; environmental social and governance; ESG.
File-URL: http://www.inderscience.com/link.php?id=119612
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Handle: RePEc:ids:ijecac:v:11:y:2022:i:1:p:42-72

Template-Type: ReDIF-Article 1.0
Author-Name: Godfred Matthew Yaw Owusu
Author-X-Name-First: Godfred Matthew Yaw
Author-X-Name-Last: Owusu
Author-Name: Susela Devi K. Suppiah
Author-X-Name-First: Susela Devi K.
Author-X-Name-Last: Suppiah
Author-Name: Nur Ashikin Mohd Saat
Author-X-Name-First: Nur Ashikin Mohd
Author-X-Name-Last: Saat
Author-Name: Siong Hook Law
Author-X-Name-First: Siong Hook
Author-X-Name-Last: Law
Title: IFRS adoption and economic growth in developing economies
Abstract:
We examine whether the adoption of International Financial Reporting Standards (IFRS) affects economic growth in developing economies and investigate the role that country-level institutional quality plays in the relationship. Using a panel data averaged over three non-overlapping years, from the period 1996 to 2013, for 78 developing countries and employing the efficient two-step system generalised methods of moment (GMM) estimation technique; we find that countries that adopt IFRS experience better economic growth than non-adopting countries. Our results also demonstrate that good institutions moderate the IFRS-economic growth nexus. Taken together, these findings suggest that IFRS adoption has important implications for economic growth.
Journal: Int. J. of Economics and Accounting
Pages: 73-98
Issue: 1
Volume: 11
Year: 2022
Keywords: International Financial Reporting Standards; IFRS; economic growth; developing economies; generalised methods of moment; GMM; institutional quality; foreign direct investment; FDI; principal component analysis; accounting standards; system GMM; accounting systems.
File-URL: http://www.inderscience.com/link.php?id=119613
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Handle: RePEc:ids:ijecac:v:11:y:2022:i:1:p:73-98

Template-Type: ReDIF-Article 1.0
Author-Name: Sushanta Kumar Mahapatra
Author-X-Name-First: Sushanta Kumar
Author-X-Name-Last: Mahapatra
Author-Name: Pitresh Kaushik
Author-X-Name-First: Pitresh
Author-X-Name-Last: Kaushik
Title: Effect of Sensex on direct tax collection: an empirical study from India
Abstract:
Direct tax collection is one of the most important sources of revenue for the Government of India, as it accounts for half of the gross tax revenue according to the financial statements of the Government of India. This study attempts to analyse the trend of direct tax collection over the years and the changes in the three main components of corporate tax, personal tax, and other direct tax. It was found that the corporate tax collection was higher than the personal tax collection. The data was collected from the Income Tax Department of India and the Bombay Stock Exchange (BSE). An analysis of direct tax collection and its pattern was conducted. The paper also tries to establish a relationship between direct tax collections and how it is affected by market index namely Sensex. The study analyse the trend of change in direct tax collection in India and relative variation in Sensex. There are studies pertaining to various macro and microeconomic factors though a study linking mentioned two factors is less likely to be seen in India. It is found that there is a moderately positive correlation between direct tax collection and Sensex although the same is not significant.
Journal: Int. J. of Economics and Accounting
Pages: 99-114
Issue: 1
Volume: 11
Year: 2022
Keywords: direct tax; taxation; Sensex; market return; tax collection.
File-URL: http://www.inderscience.com/link.php?id=119614
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Handle: RePEc:ids:ijecac:v:11:y:2022:i:1:p:99-114

Template-Type: ReDIF-Article 1.0
Author-Name: Mehak Gupta
Author-X-Name-First: Mehak
Author-X-Name-Last: Gupta
Author-Name: Sonali Aggarwal
Author-X-Name-First: Sonali
Author-X-Name-Last: Aggarwal
Title: Impact of sectoral bank credit on economic growth in India - an empirical analysis
Abstract:
The aim of the present study is on empirically testing the impact of sectoral credit amongst Indian sectors on economic growth. This was achieved by studying the relation between sectoral credit, liquidity and economic growth. The results of the study prove that the sectoral credit was seem to be working on the growth of Indian markets in the long run. On the contrary, it was found that in the short run not only credit was an important factor which impacted the growth of the economy but increase in broad money liquidity, i.e., M3 also impacted sectoral credit which was in favour of our research hypothesis. Similarly, it was also found that past volatility change in terms of different sectors growth was impacting current economic growth again showing the applicability of the concept of increase in sectoral credit and liquidity impacts the economic growth in the Indian markets. However, the external shocks in the variables affect the stable equilibrium in the short run while these stability in the markets were maintained in the long period of time.
Journal: Int. J. of Economics and Accounting
Pages: 20-41
Issue: 1
Volume: 11
Year: 2022
Keywords: sectoral credit; economic growth; vector error correction model; VECM; impulse response; M3; ADF stationarity test; regression.
File-URL: http://www.inderscience.com/link.php?id=119615
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Handle: RePEc:ids:ijecac:v:11:y:2022:i:1:p:20-41

Template-Type: ReDIF-Article 1.0
Author-Name: Melinda Timea Fülöp
Author-X-Name-First: Melinda Timea
Author-X-Name-Last: Fülöp
Author-Name: Gabriel Raita
Author-X-Name-First: Gabriel
Author-X-Name-Last: Raita
Title: Assurance of financial audit reporting and sustainability reporting
Abstract:
Certification and auditors' responsibility for financial and non-financial statements has been a hotly debated topic in the literature recently. Given national, international, and even global economic changes, auditors are subject to risks specific to their activities. The public's perception and confidence in the auditor's assurance has waned because of major scandals, leading to several legislative changes at the international level in terms of audit work. The purpose of the paper is to ensure the audit report related to financial statements and sustainable reporting. The research results show that there is a link between the financial statement auditor and the sustainable reporting auditor. It is also required in the international framework: the election of a big 4 auditor to audit the financial statements; the promoter of the election of a big 4 auditor; and the certification of sustainable reporting.
Journal: Int. J. of Economics and Accounting
Pages: 213-232
Issue: 3
Volume: 11
Year: 2022
Keywords: audit; assurance; corporate reporting.
File-URL: http://www.inderscience.com/link.php?id=126276
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Handle: RePEc:ids:ijecac:v:11:y:2022:i:3:p:213-232

Template-Type: ReDIF-Article 1.0
Author-Name: Neha Shrivastava
Author-X-Name-First: Neha
Author-X-Name-Last: Shrivastava
Author-Name: Peeyush Bangur
Author-X-Name-First: Peeyush
Author-X-Name-Last: Bangur
Author-Name: Deepak Shrivastava
Author-X-Name-First: Deepak
Author-X-Name-Last: Shrivastava
Title: Factors influencing foreign direct investments: Indian evidence
Abstract:
Foreign direct investments have become vital for the economic growth of developing countries. This paper aims to understand and evaluate the factors that influence FDI inflow in India. A regression model has carried out an evocative analysis to assess the impact of macroeconomic factors on the inflow of FDI in the Indian economy. Further, we have discussed the corrective measures and effective strategies to establish the smooth inflow of FDI. The study discovered the extensive requirement of FII and FDI in the Indian economy. Also, there is a sincere necessity for currency stability. The variables - international trade and REER showed a positive relationship with FDI inflow. Therefore, the government needs to extend its assistance to strengthen exports and manufacturing industries. It can be done by proper allocation of FDI and FII. Moreover, it will help the domestic industries to maintain the long-term benefits.
Journal: Int. J. of Economics and Accounting
Pages: 233-243
Issue: 3
Volume: 11
Year: 2022
Keywords: foreign direct investments; FDI; FII; inflation; economic growth; government policies; exchange rate; GDP.
File-URL: http://www.inderscience.com/link.php?id=126281
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Handle: RePEc:ids:ijecac:v:11:y:2022:i:3:p:233-243

Template-Type: ReDIF-Article 1.0
Author-Name: Kirti Aggarwal
Author-X-Name-First: Kirti
Author-X-Name-Last: Aggarwal
Title: Corporate characteristics and HR disclosure: a missing link in Indian corporate sector
Abstract:
The present study has been conducted to know the current state of voluntary human resource (HR) disclosure practices in an emerging economy of India. This study also examines the association between corporate characteristics and the level of HR disclosure by Indian listed companies, based on a sample of 125 companies listed on National Stock Exchange (NSE-200 Index) for the time period of nine years (F.Y. 2012-2013 to 2020-2021). The outcomes revealed that there is only 45.51% HR information disclosed by the selected companies. Further, the outcomes of two-way least square dummy variable (LSDV) regression model revealed that out of selected independent variables only company age, company size, ownership concentration, debt-equity ratio, and total number of pages of an annual report have significantly associated with the level of HR disclosure. The present study provides useful insights to policymakers for constructing a human resource disclosure index (HRDI) which should be mandatory for Indian companies to disclose the items that are included in the index.
Journal: Int. J. of Economics and Accounting
Pages: 244-270
Issue: 3
Volume: 11
Year: 2022
Keywords: corporate characteristics; HR disclosure; content analysis; annual report; India.
File-URL: http://www.inderscience.com/link.php?id=126282
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Handle: RePEc:ids:ijecac:v:11:y:2022:i:3:p:244-270

Template-Type: ReDIF-Article 1.0
Author-Name: Prasenjit Roy
Author-X-Name-First: Prasenjit
Author-X-Name-Last: Roy
Author-Name: Arindam Gupta
Author-X-Name-First: Arindam
Author-X-Name-Last: Gupta
Title: A study into determinants of underpricing of initial public offerings in India during 2015-2020
Abstract:
The study examines IPO-underpricing of the book-built IPOs getting listed at the Bombay Stock Exchange (BSE) over the period 2015-2020. The sample comprises a wide range of industry sectors with 19 from BFSI, 12 from electronics and information technology followed by various other sectors. The findings indicate that the degree of IPO-underpricing is on a downward trend compared to the previous studies. The average IPO-underpricing is found to be 11.195% during the study period. Multiple regression results bring about oversubscription ratio, offer size, general market conditions and underwriter prestige as significant determinants. The results of the study postulate that the decline in the degree of underpricing has the likelihood to extend greater opportunity cost to the investors and repose confidence in the Indian primary market. The implication of the study entails market regulators introducing norms that intend to protect investors in IPO over a longer time horizon.
Journal: Int. J. of Economics and Accounting
Pages: 271-292
Issue: 3
Volume: 11
Year: 2022
Keywords: underpricing; initial public offerings; IPOs; primary market; IPO-underpricing; IPO; oversubscription; overreaction; investor; return; India.
File-URL: http://www.inderscience.com/link.php?id=126284
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Handle: RePEc:ids:ijecac:v:11:y:2022:i:3:p:271-292

Template-Type: ReDIF-Article 1.0
Author-Name: Ahanaf Shahriar
Author-X-Name-First: Ahanaf
Author-X-Name-Last: Shahriar
Author-Name: Muhammad Nazmul Hoque
Author-X-Name-First: Muhammad Nazmul
Author-X-Name-Last: Hoque
Author-Name: Peter Wanke
Author-X-Name-First: Peter
Author-X-Name-Last: Wanke
Author-Name: Md. Abul Kalam Azad
Author-X-Name-First: Md. Abul Kalam
Author-X-Name-Last: Azad
Title: Impact of capital regulation on financial stability: a North-European study
Abstract:
Capital regulations by the governments worldwide aim for strengthening financial stability. Yet, financial turmoil is continuing. Despite a substantial number of studies on financial stability worldwide, findings from Northern European countries are limited. This study examines the impact of capital regulation on financial stability of North European countries (Denmark, Finland, Iceland, Norway, Sweden and the UK). Over the sample period of 2010-2020, a panel data regression analysis is done on a substantially balanced panel data employing a collection of six diverse North European nation financial institutions. Regression analysis reveals that the capital ratio, leverage ratio, country governance index and ownership concentration have statistically significant impacts on stability. However, the effect of the bank size, bank profitability and macro-economic factor, i.e., annual GDP growth, offered statistically insignificant impact on stability of financial institutions.
Journal: Int. J. of Economics and Accounting
Pages: 293-305
Issue: 3
Volume: 11
Year: 2022
Keywords: North Europe; financial institutions; stability; capital ratio; ownership concentration.
File-URL: http://www.inderscience.com/link.php?id=126294
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Handle: RePEc:ids:ijecac:v:11:y:2022:i:3:p:293-305

Template-Type: ReDIF-Article 1.0
Author-Name: Gunnar Wahlström
Author-X-Name-First: Gunnar
Author-X-Name-Last: Wahlström
Title: The use of multidimensional information in credit decisions: a study from the inside of a successful bank
Abstract:
This study explores credit decisions in a bank that, according to Standard and Poor, is one of the largest in the world in terms of assets and that Moody's has described as one of the least likely banks in the world to default. This study reveals that local credit officers, who were geographically close to their customers, had great freedom in credit decisions, regardless of the size of the loan. Larger credit decisions must be confirmed by headquarters. Once confirmed, the local officer handles the credit further. Freedom for local credit officers worked as a device to motivate to work beyond the formal system of risk measurement, and to seek complex information in their face-to-face meetings with customers. The described approach to credit decisions was set by strict control through the use of numbers, as top management could step in if middle managers or local credit officers were incompetent.
Journal: Int. J. of Economics and Accounting
Pages: 135-154
Issue: 2
Volume: 11
Year: 2022
Keywords: bank; credit decisions; management control; risk measurement; freedom in decision.
File-URL: http://www.inderscience.com/link.php?id=124133
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Handle: RePEc:ids:ijecac:v:11:y:2022:i:2:p:135-154

Template-Type: ReDIF-Article 1.0
Author-Name: Aida Sy
Author-X-Name-First: Aida
Author-X-Name-Last: Sy
Author-Name: Christos Konstantinidis
Author-X-Name-First: Christos
Author-X-Name-Last: Konstantinidis
Author-Name: Anneta Polychroniadoy
Author-X-Name-First: Anneta
Author-X-Name-Last: Polychroniadoy
Author-Name: Evanthia Rizopoulou
Author-X-Name-First: Evanthia
Author-X-Name-Last: Rizopoulou
Title: Studying the performance of the Greek public insurance organisations consolidation as a measure for their competitiveness and viability
Abstract:
The viability of public insurance organisations in Greece was an issue that significantly concerned all researchers, the vast majority of whom ended up consolidating the organisations as the most effective solution. For this reason, the purpose of this work is, on one hand, the measurement of the efficiency of the employees before and after the consolidation of the public insurance organisations in Greece, and on the other hand, the reflection of the degree of their agreement in its individual dimensions. From the results that emerged, it is found that the employees of the new united created organisation called E.F.K.A., agree that before the unification they served citizens efficiently and that they worked with less stress, in contrast to the unification, which does not seem to be a measure to stimulate the competitiveness-viability of the organisations as it has negatively affected their own efficiency compared to the previous period.
Journal: Int. J. of Economics and Accounting
Pages: 155-163
Issue: 2
Volume: 11
Year: 2022
Keywords: sustainability; insurance organisations; employee efficiency.
File-URL: http://www.inderscience.com/link.php?id=124134
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Handle: RePEc:ids:ijecac:v:11:y:2022:i:2:p:155-163

Template-Type: ReDIF-Article 1.0
Author-Name: Haochen Guo
Author-X-Name-First: Haochen
Author-X-Name-Last: Guo
Author-Name: Zdeněk Zmeškal
Author-X-Name-First: Zdeněk
Author-X-Name-Last: Zmeškal
Title: TARCH model-based dynamic hedging strategy of ADR portfolios
Abstract:
Traditional hedging is only applied to minimise uncertainty about the financial asset's value at some particular future time when the hedge is closed, and it is only concerned with one scenario. However, dynamic hedging is used with simulation techniques to value the financial assets and to measure risk. The framework relies on solving the traditional hedging strategy, but it is used to simulate various multi-scenarios for the portfolio value. The purpose of this paper is to apply Monte Carlo to simulate the threshold autoregressive conditionally heteroschedastic (TARCH) process to determine the dynamic hedging strategy of the proposed American depositary receipt (ADR) stock portfolios. The empirical study examines Germany and the UK ADR portfolios to reduce China's ADR portfolio risk in the US equity market. It contributes to solving investing in foreign stocks to hedge risky stocks in the US equity market. The result presents that using Germany and the UK's ADR portfolios could lead against the risk of investment of China's ADRs in the US equity market. It can improve the investor's portfolio allocation and protects the profit.
Journal: Int. J. of Economics and Accounting
Pages: 199-211
Issue: 2
Volume: 11
Year: 2022
Keywords: TARCH model; dynamic hedging strategy; value at risk; Monte Carlo simulation; volatility model; American depositary receipt; ADR; the US equity market.
File-URL: http://www.inderscience.com/link.php?id=124141
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Handle: RePEc:ids:ijecac:v:11:y:2022:i:2:p:199-211

Template-Type: ReDIF-Article 1.0
Author-Name: Sangeeta Mittal
Author-X-Name-First: Sangeeta
Author-X-Name-Last: Mittal
Author-Name: Sonali Garg
Author-X-Name-First: Sonali
Author-X-Name-Last: Garg
Title: Working capital management and shareholders' value creation in the emerging Asian market: the evidence from Indian manufacturing sector
Abstract:
The recent global financial crisis had made working capital management more significant for the firms owing to its impact on the firm's liquidity and profitability. The objective of this study is to scrutinise the influence of working capital management and its components on shareholders' value creation in the Indian manufacturing sector, as there is a dearth of literature on their relationship. The dependent variable, economic value added is used as a measure of shareholders' value creation to analyse the association between working capital management and shareholders' value creation in selected firms for the period of 2011 to 2019. Using panel data regression methodology, the results showed that shareholders' value creation is significantly affected by working capital management. The study also inferred that shareholders' value creation is positively and significantly affected by the inventory conversion period and accounts payables period. The study recommends that firms with a high level of inventory and having good relations with their suppliers can create more shareholders' value. The managers were also urged to use an aggressive working capital financing policy.
Journal: Int. J. of Economics and Accounting
Pages: 115-134
Issue: 2
Volume: 11
Year: 2022
Keywords: working capital; shareholder value; economic value; manufacturing sector; liquidity; profitability.
File-URL: http://www.inderscience.com/link.php?id=124145
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Handle: RePEc:ids:ijecac:v:11:y:2022:i:2:p:115-134

Template-Type: ReDIF-Article 1.0
Author-Name: Rajashree K. Gethe
Author-X-Name-First: Rajashree K.
Author-X-Name-Last: Gethe
Author-Name: Ankit Bajaj
Author-X-Name-First: Ankit
Author-X-Name-Last: Bajaj
Author-Name: Mahesh S. Hulage
Author-X-Name-First: Mahesh S.
Author-X-Name-Last: Hulage
Title: Behavioural finance: understanding impact of human behaviour towards financial decision making
Abstract:
The purpose of this research paper is to develop a conceptual framework and understanding of the field of behavioural finance. This paper puts forth theoretical aspects and practical implications of how human's behaviour affects a person's financial decision making. The research paper proposes a conceptual interrelation between finance, psychology, and sociology where the paper focuses on developing a certain factor which will help to deeply understand human's behaviour while making a financial decision (behavioural finance). Behavioural finance is one of the emerging areas of research in the field of finance. It focuses on the impact of human psychology and behaviour on financial decision making. So, it will be really interesting to find out the behavioural and emotional state factors that promote a human being to make a financial decision. This research paper is to find out the factors that promotes a human being to make the financial decisions which sometimes are not as per the financial theories.
Journal: Int. J. of Economics and Accounting
Pages: 182-198
Issue: 2
Volume: 11
Year: 2022
Keywords: behavioural finance; behavioural biases; individual's financial decision making; psychology of investors.
File-URL: http://www.inderscience.com/link.php?id=124149
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Handle: RePEc:ids:ijecac:v:11:y:2022:i:2:p:182-198

Template-Type: ReDIF-Article 1.0
Author-Name: Luiz Henrique De Lacerda Sanglard
Author-X-Name-First: Luiz Henrique De Lacerda
Author-X-Name-Last: Sanglard
Author-Name: Ana Lucia Fontes De Souza Vasconcelos
Author-X-Name-First: Ana Lucia Fontes De Souza
Author-X-Name-Last: Vasconcelos
Author-Name: Liliane Cristina Segura
Author-X-Name-First: Liliane Cristina
Author-X-Name-Last: Segura
Title: The morality of edge sorting and the indefatigability of resourceful evasion and avoidance gambits
Abstract:
Notwithstanding the harm's extent produced by the relevant avoidance method, this should not determine whether the conduct should be punished, it should be reprimanded regardless. The fact of the matter is that, even though players play according to previously established rules, abuses will eventually be committed, therefore tax authorities must possess the proper tools to deter such abusive measures. Despite that fact that taxpayers have the right to pre-tax income, this argument cannot be used as to overcome the collectivity's needs, represented by the state, for economic agents depend on the state to derive wealth. An active market, the protection of private property, a functional stock market, all that would not be possible without effective taxation. The obvious economic benefit is not the only reason why individuals and companies alike avoid and evade, that is, a sense of justice and economic inequality also influences the extent individuals comply, ultimately affecting taxpayers' and planners' behaviour.
Journal: Int. J. of Economics and Accounting
Pages: 164-181
Issue: 2
Volume: 11
Year: 2022
Keywords: tax evasion; tax avoidance; white-collar crime; tax crime; inequality; taxation.
File-URL: http://www.inderscience.com/link.php?id=124150
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Handle: RePEc:ids:ijecac:v:11:y:2022:i:2:p:164-181