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Finance and Financial Management Commons

Open Access. Powered by Scholars. Published by Universities.®

Edith Cowan University

Series

2021

[RSTDPub]

Articles 1 - 2 of 2

Full-Text Articles in Finance and Financial Management

Impacts Of Combined Assurance On Integrated, Sustainability And Financial Reporting Qualities: Evidence From Listed Companies In South Africa, Augustine Donkor, Hadrian Geri Djajadikerta, Saiyidi Mat Roni Apr 2021

Impacts Of Combined Assurance On Integrated, Sustainability And Financial Reporting Qualities: Evidence From Listed Companies In South Africa, Augustine Donkor, Hadrian Geri Djajadikerta, Saiyidi Mat Roni

Research outputs 2014 to 2021

This study assesses the impacts of combined assurance (CA) quality on external reporting qualities (i.e., integrated, sustainability and financial reports). Data from listed firms on the Johannesburg Stock Exchange (JSE) in South Africa are used in this study. JSE is the largest stock exchange in Africa and, currently, the only capital market that mandates integrated reporting (IR) practice. This study uses content analysis to produce IR and CA quality data from IR reports and collects financial and sustainability quality data from the Bloomberg database. Ordinary least square (OLS) regression is used to test the models, together with a set of …


Impact Of Covid-19 On Cryptocurrencies: Evidence On Information Transmission Through Economic And Financial Market Sentiments, Irfan Haider Shakri, Jaime Yong, Erwei Xiang Jan 2021

Impact Of Covid-19 On Cryptocurrencies: Evidence On Information Transmission Through Economic And Financial Market Sentiments, Irfan Haider Shakri, Jaime Yong, Erwei Xiang

Research outputs 2014 to 2021

This paper investigates the relationship between the COVID-19 crisis and the two leading cryptocurrencies, Bitcoin and Ethereum, from 31 December 2019 to 18 August 2020. We also use an economic news sentiment index and financial market sentiment index to explore the possible mechanisms through which COVID-19 impacts cryptocurrency. We employ a VAR Granger Causality framework and Wavelet Coherence Analysis and find the cryptocurrency market was impacted in the early phase of the sample period through economic news and financial market sentiments, but this effect diminished after June 2020.