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

Finance and Financial Management Commons™

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

2017

Discipline
Institution
Keyword
Publication
Publication Type

Articles 421 - 426 of 426

Full-Text Articles in Finance and Financial Management

Investigation Of Sufficiency Economy Philosophy Reporting In Thailand, Muttanachai Suttipun, Sureerat Saefu Jan 2017

Investigation Of Sufficiency Economy Philosophy Reporting In Thailand, Muttanachai Suttipun, Sureerat Saefu

DLSU Business & Economics Review

The aims of this research are to investigate the extent and level of sufficiency economy philosophy (SEP) reporting in the annual reports of companies listed on the Stock Exchange of Thailand (SET) and to determine the relationships between corporate characteristics, SEP reporting, and financial performance. Content analysis is used to quantify SEP reporting in the 2012 annual reports of 222 Thai SET-listed companies, while descriptive analysis is employed to describe the type and level of SEP reporting. The relationships between corporate characteristics, SEP reporting, and financial performance are investigated using a correlation matrix and path analysis. The findings show that …


Measuring Customers’ Perception In Bancassurance Channel Using Psychometric Scale, Ranjit Singh, Mousumi Choudhury Jan 2017

Measuring Customers’ Perception In Bancassurance Channel Using Psychometric Scale, Ranjit Singh, Mousumi Choudhury

DLSU Business & Economics Review

The study attempts to investigate the customers’ perception towards bancassurance channel. Customers’ perception towards bancassurance is studied by considering six attributes, namely, compliance, tangible infrastructure, reliability, responsiveness, assurance, and empathy. The study is based on primary data collected using structured questionnaire from the customers buying life insurance policy of SBI Life through different branches of State Bank of India in Guwahati City of Assam. Cronbach’s alpha is used to test the reliability of the questionnaire. Other statistical tools like Mean, Standard Deviation, Kolmogorov-Smirnov, and Friedman test were used to arrive at suitable conclusion. The study finds that customers have favourable …


Independence Of Audit Ethical Decision Making Process: A Case Of Indonesia, Negina Kencono Putri, Wiwiek Rabiatul Adawiyah, Bambang Agus Pramuka Jan 2017

Independence Of Audit Ethical Decision Making Process: A Case Of Indonesia, Negina Kencono Putri, Wiwiek Rabiatul Adawiyah, Bambang Agus Pramuka

DLSU Business & Economics Review

This study aimed to test whether there is a change in the level of independence of auditors when they are exposed to some level of work pressure related to morality and ethics, in three levels of work pressure and the threat of litigation. The study used a quasi-experimental method design with Chi-square test and regression as statistics analysis which involved professional auditors in Indonesia. The results showed that the independence of auditors who become participants in this study was not affected, despite being faced with situations that threaten their continuity in getting future assignments from the client. The auditors were …


An Econometric History Of Philippine Trade: 1810–1899, Luisito C. Abueg Jan 2017

An Econometric History Of Philippine Trade: 1810–1899, Luisito C. Abueg

DLSU Business & Economics Review

An econometric “verification” of historical accounts of Philippine international trade and economic liberalization during the 19th century using econometric analysis to correlate historical accounts from official and other historical sources from Spanish era of Filipinas (majority of Luzon and Visayas trading centers). This paper also aims to assess macroeconomic trends and institutional analyses of Philippine colonial trade of the 19th century (with consequences to the 20th century Philippine economic development experience) using the perspective of econometric methodology.


Effects Of Affluence On Rising Household Carbon Emission In The Philippines: An Application Using Quantile Regression Approach, Moises Neil V. Seriño Jan 2017

Effects Of Affluence On Rising Household Carbon Emission In The Philippines: An Application Using Quantile Regression Approach, Moises Neil V. Seriño

DLSU Business & Economics Review

This study investigates whether rising affluence affects carbon emission differently by considering the distribution of households based on the level of emission. Whereas there are several empirical studies that examine this issue with mean based regression approach, limited studies have investigated the effect of affluence on the quantiles of household emission controlling for several household characteristics. Employing the methods of quantile regression, results show that rising affluence affects household emission differently. The effect is more pronounced among households in the upper emission quantile as compared to households in the lower emission quantile. This suggests that an increase in income translates …


Another Look At Demand-Side Digital Piracy, Andrea L. Santiago Jan 2017

Another Look At Demand-Side Digital Piracy, Andrea L. Santiago

DLSU Business & Economics Review

Technological improvements made it easier for individuals to download files for personal use. From one end, the clear message is that piracy is wrong and attention should be drawn to crushing piracy with education and disincentives. On the other end of the spectrum is the view that anything that can be accessed online is free. This paper encapsulates the major discussions on digital piracy thus far. It also looks at alternative ways to approach the debate so that more creative solutions can be developed without compromising on the basic principle that the creator of an idea or product deserves to …