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Articles 1291 - 1320 of 4183

Full-Text Articles in Finance

Monetary Policy Surprises, Stock Returns, And Financial And Liquidity Constraints, In An Exchange Rate Monetary Policy System, John M. Sequeira Aug 2021

Monetary Policy Surprises, Stock Returns, And Financial And Liquidity Constraints, In An Exchange Rate Monetary Policy System, John M. Sequeira

Research Collection Lee Kong Chian School Of Business

This study examines the impact of monetary policy surprises on the stock price behaviour of a small developed economy, whose monetary policy is based on the exchange rate. We find that monetary policy surprises associated with all contractionary policy levers and a neutral policy lever, have a consistently significant and negative impact on stock returns. In comparison, only monetary policy surprises associated with a downward re-centering policy lever, has a significantly positive effect on stock returns. Using a recalibrated classification system, we also find that monetary policy surprises differ across sectors of the economy. Our results show how monetary policy …


Financing Singapore’S Smes And The Crowdfunding Industry In Singapore, Swee Liang Tan, Yoke Wang Tok, Chansriniyom Thitipat Aug 2021

Financing Singapore’S Smes And The Crowdfunding Industry In Singapore, Swee Liang Tan, Yoke Wang Tok, Chansriniyom Thitipat

Research Collection School Of Economics

As new digital technologies emerge that make the provision of financial services more efficient, they hold the potential to address barriers that SMEs face in accessing credit. This paper finds empirical evidence that crowdfunding for SMEs improved SMEs’ timeliness to pay debt in Singapore. Anecdotal evidence from growing SMEs suggests that getting crowdfunding loans also induced financing from banks, leading to more efficient allocation of credit. In just four years, Singapore’s crowdfunding volume has grown rapidly making it one of the top crowdfunding hubs in Southeast Asia in 2018. The rapid development of Singapore’s crowdfunding industry can be attributed to …


The Impact Of Climate Change On The Cost Of Bank Loans, Siamak Javadi, Abdullah Al Masum Aug 2021

The Impact Of Climate Change On The Cost Of Bank Loans, Siamak Javadi, Abdullah Al Masum

School of Economics and Finance Faculty Publications

We find that firms in location with higher exposure to climate risk pay significantly higher spreads on their bank loans. This result is robust to different measures of climate risk. Exploiting the economic link between a firm and its customers, we find that the exposure of a firm’s customers to climate risk adversely affects that firm’s cost of borrowing. In the cross-section, we find that the effect is mainly driven by long-term loans of poorly rated firms that are highly exposed to climate risk. Overall, our evidence suggests a slow increase in lenders’ attention to climate risk and that lenders …


Predicting Financial Failure Using The Financial Indicators "An Empirical Study On The Services Sector Companies Listed On The Palestine Stock Exchange", Dr. Khaled Hasan Zubdeh Jul 2021

Predicting Financial Failure Using The Financial Indicators "An Empirical Study On The Services Sector Companies Listed On The Palestine Stock Exchange", Dr. Khaled Hasan Zubdeh

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

The objective of this study was to examine the predictability of companies' failures by developing a mathematical model consisting of a set of financial ratios. In order to reach precise scientific results, the statistical analysis (SPSS) program was used and the financial data of the companies were subjected to multiple discrimination analysis for the fiscal years 2010-2017. The study was applied to the companies of the services sector listed on the Palestine Stock Exchange, that are ten companies out of 48 public companies listed on the Palestine Stock Exchange in all sectors. The researcher reached to a mathematical model consisting …


Improving The Bank Account Opening Process Using Lean Six Sigma Methodology At Palestine Islamic Bank- Case Study, Bara’ Al-Refai Jul 2021

Improving The Bank Account Opening Process Using Lean Six Sigma Methodology At Palestine Islamic Bank- Case Study, Bara’ Al-Refai

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

The purpose of this project is to improve the bank account opening process and save the time of opening a new bank account at Palestine Islamic Bank (PIB) by at least 20%, using Lean Six Sigma (LSS) methodology. To achieve this, the researcher used value tools of the LSS to gather data on the key measures for the account opening process in accordance with the DMAIC Methodology (Define, Measure, Analyze, Improve and Control), and the root causes for the extra-long time required to open a new bank account. The results showed that the implemented test at Al-Bireh branch has reduced …


Islamic Bank Amid The 2008 Global Financial Crisis: A Bibliometric Analysis, Maulidar -. Agustina Ms., M. Shabri -. Abd. Majid Prof. Dr., Hafasnuddin -. Hafasnuddin Dr. Jul 2021

Islamic Bank Amid The 2008 Global Financial Crisis: A Bibliometric Analysis, Maulidar -. Agustina Ms., M. Shabri -. Abd. Majid Prof. Dr., Hafasnuddin -. Hafasnuddin Dr.

Library Philosophy and Practice (e-journal)

This study aims to provide a bibliometric and science mapping analysis on the research area of Islamic banks and the 2008 global financial crisis published in the Scopus indexed database over the 2008-2021 period. The study used the VOSviewer software and MS Excel spreadsheet for data analysis. The study identified an increasing trend in publication on the topic. The study found that Alqahtani was the most productive author, while Bourkhis and Nabi were the highly cited authors. The authors from Malaysia were the productive publication, while the Journal of Islamic and Middle Eastern Finance and Management was found to be …


Emotional Finance: The Impact Of Emotions On Investment Decisions, Leef H. Dierks, Sonja Tiggelbeck Jul 2021

Emotional Finance: The Impact Of Emotions On Investment Decisions, Leef H. Dierks, Sonja Tiggelbeck

Journal of New Finance

Emotions have a decisive influence on individual investment decisions and thus on market developments. Collective behavior, which often prevails in markets, can trigger the development of speculative bubbles as, more often than not, investors rely on trust in an attempt to reduce the uncertainty and complexity prevailing in markets. Based on the developments surrounding German financial services provider Wirecard in 2020, this contribution explains why retail and institutional investors decided to trust the company's narrative in an attempt to reduce uncertainty, despite increasingly obvious large-scale accounting inconsistencies.


The Racial/Ethnic Gap In Financial Literacy In The Population And By Income, Marco Angrisani, Sergio Barrera, Luisa R. Blanco, Salvador Contreras Jul 2021

The Racial/Ethnic Gap In Financial Literacy In The Population And By Income, Marco Angrisani, Sergio Barrera, Luisa R. Blanco, Salvador Contreras

School of Economics and Finance Faculty Publications

We investigate the determinants of the racial/ethnic gap in financial literacy in the general population and within income classes, with a focus on childhood family circumstances and neighborhood socioeconomic characteristics. Our model explains 48% and 57% of the observed gap for Blacks and Hispanics, respectively. For both groups, differences in individual characteristics and neighborhood socioeconomic status contribute the most to the explained gap. The White–Minority gap narrows when moving from low- to high-income classes, but the ability of the model to explain it decreases monotonically. Identifying which additional barriers put minorities at a disadvantage is key to improve financial literacy.


Desa Digital Dan Tingkat Literasi Keuangan Aparatur Desa: Studi Kasus Kabupaten Aceh Tamiang, Fitriansyah Fitriansyah, Chaikal Nuryakin Jul 2021

Desa Digital Dan Tingkat Literasi Keuangan Aparatur Desa: Studi Kasus Kabupaten Aceh Tamiang, Fitriansyah Fitriansyah, Chaikal Nuryakin

Jurnal Ekonomi dan Pembangunan Indonesia

Since 2014, to reach the poor for increasing financial inclusion, the government of Indonesia has been digitizing social benefits. Recently, local government has also been pushed to build a “Digital Village.” We argue that for such a program to succeed, a good level of financial and digital literacy of the village officials is necessary. We surveyed the village officials in 60 out of 215 Aceh Tamiang to examine their financial, digital, and DFS literacy. We find that the literacy of the village officials, on average, is low. The factors contributing to low financial literacy are age, level of education, and …


What Is New In Value Investing? A Systematic Literature Review, Florencia Roca Jul 2021

What Is New In Value Investing? A Systematic Literature Review, Florencia Roca

Journal of New Finance

This study provides an overview of the academic research in the field of Value Investing (VI), identifying the knowledge structure, influential authors, connections between relevant papers, and salient trends. Following a defined protocol, the Google Scholar database is examined to extract, rank, and connect influential books and academic articles in VI. Through a systematic literature review methodology, this study retrieves a database of 400 academic works published between 1965 and 2020. Using rigorous bibliometric and visualization tools, it identifies four major research clusters: (1) competing explanations of the value premium, (2) anomalies research, (3) momentum and fundamentals, and (4) wrong …


Digital Innovation: A Catalyst And Enabler Of Achieving Business Sustainability, Clarence Goh, Gary Pan, Poh Sun Seow, Shankararaman, Venky Jul 2021

Digital Innovation: A Catalyst And Enabler Of Achieving Business Sustainability, Clarence Goh, Gary Pan, Poh Sun Seow, Shankararaman, Venky

Research Collection School Of Accountancy

Today, many companies are actively incorporating sustainability principles into their business strategies. This movement is likely to have resulted from an ongoing shift in the demands and behaviours of customers, employees, partners, governments, investors and other stakeholders that expect companies to act with integrity and in a way that benefits wider society. The emphasis on achieving sustainability goals has led to increasing adoption of “triple bottom line”, which suggests that companies ought to pay attention to more than just the bottom-line, but also measure their environmental and societal impacts that may help to achieve long-term business growth. Typically, companies with …


A Unified Market Model For Swaptions And Constant Maturity Swaps, Chyng Wen Tee, Jeroen Kerkhof Jul 2021

A Unified Market Model For Swaptions And Constant Maturity Swaps, Chyng Wen Tee, Jeroen Kerkhof

Research Collection Lee Kong Chian School Of Business

Internal-rate-of-return (IRR) settled swaptions are the main interest rate volatility instruments in the European interest rate markets. Industry practice is to use an approximation formula to price IRR swaptions based on Black model, which is not arbitrage-free. We formulate a unified market model to incorporate both swaptions and constant maturity swaps (CMS) pricing under a single, self-consistent framework. We demonstrate that the model is able to calibrate to market quotes well, and is also able to efficiently price both IRR-settled and swap-settled swaptions, along with CMS products. We use the model to illustrate the difference in implied volatilities for IRR-settled …


Connectedness Of Asia Pacific Forex Markets: China's Growing Influence, Hwee Kwan Chow Jul 2021

Connectedness Of Asia Pacific Forex Markets: China's Growing Influence, Hwee Kwan Chow

Research Collection School Of Economics

This paper investigates the degree of connectedness of Asia Pacific forex markets post global financial crisis and relates it to developments in the renminbi markets. The connectedness measure developed by Diebold and Yilmaz (2014) reveal the strength of linkages across the US dollar currency pairs of twelve currencies, namely offshore renminbi, onshore renminbi, euro, yen, Australian dollar, Indian rupee, Korean won, Malaysian ringgit, New Zealand dollar, Singapore dollar, Thai baht and Taiwan dollar. With the gradual liberalization of China’s exchange rate system, shocks from the renminbi markets contribute more to fluctuations in almost all individual Asia Pacific currency markets vis-a-vis …


Preparing Accountants Of The Future: A Programme In Accounting Data And Analytics, Poh Sun Seow, Clarence Goh, Gary Pan Jul 2021

Preparing Accountants Of The Future: A Programme In Accounting Data And Analytics, Poh Sun Seow, Clarence Goh, Gary Pan

Research Collection School Of Accountancy

The accounting profession is rapidly evolving due to technological innovations. Technologies such as the Internet of things, smart sensors, cloud computing, robotics, and artificial intelligence are combining to disrupt the way that businesses operate. It is predicted that, over the next decade, information technology (IT) will significantly transform the accounting profession.


Embracing Digital Transformation In Accounting And Finance, Poh Sun Seow, Clarence Goh, Gary Pan, Melvin Yong, Joanna Chek Jul 2021

Embracing Digital Transformation In Accounting And Finance, Poh Sun Seow, Clarence Goh, Gary Pan, Melvin Yong, Joanna Chek

Research Collection School Of Accountancy

Digital transformation involves the integration of digital technologies and business processes. Recent developments in digital technologies have provided organisations with the tools to embark on digital transformation encompassing a wide range of business processes and activities. Organisations that can leverage on technology to digitally transform themselves stand to put themselves at a significant competitive advantage relative to their competitors.


Lessons Learned: James Wigand, Sandra Ward Jun 2021

Lessons Learned: James Wigand, Sandra Ward

Journal of Financial Crises

A finance specialist and longtime Federal Deposit Insurance Corporation (FDIC) executive, James Wigand served as Deputy Director, Franchise and Asset Marketing, at the FDIC from 1997 to 2010, a period encompassing the global financial crisis of 2007-09. Wigand oversaw the resolution of all insured-depository institutions during the crisis, arranging acquisitions of troubled banks or liquidating them. He also acted as liaison between the chairman and board of directors of the FDIC. In 2010, in the aftermath of the crisis, Wigand was named director of the newly created Office of Complex Financial Institutions at the FDIC, an office formed under the …


Ghana Non-Performing Asset Recovery Trust (Npart), Riki Matsumoto Jun 2021

Ghana Non-Performing Asset Recovery Trust (Npart), Riki Matsumoto

Journal of Financial Crises

The Ghanaian financial sector was in severe distress in 1985 after a decade of high and variable rates of inflation, low economic growth, and financial policies ill-suited to the country’s goals. Ghana, with World Bank support, implemented a Financial Sector Adjustment Program (FINSAP) between 1988-1997. To comply with the FINSAP, the Government established the Non-Performing Assets Recovery Trust (NPART) as a temporary public asset management company under Provisional National Defence Council Law 242 on February 28, 1990, with an initial 6-year statutory life, for the purpose of: 1) facilitating the restructuring and recapitalization of major state-owned banks; 2) expediting the …


Revisiting Subprime Pricing Irrationality During The Global Financial Crisis, Rasheed Saleuddin, Walter Jansson Jun 2021

Revisiting Subprime Pricing Irrationality During The Global Financial Crisis, Rasheed Saleuddin, Walter Jansson

Journal of Financial Crises

During the depths of the global financial crisis of 2008-09, many holders of subprime mortgage securitizations and related derivatives were forced to mark their investments to fair values based on observable prices in mortgage index credit default swap markets. Research has generally claimed that crisis pricing of such indices cannot be explained by fundamental analysis of the underlying markets, while marking portfolios to such “irrational” benchmarks may have contributed to severe distress in the financial sector. This paper econometrically demonstrates significant fundamentally-driven components in subprime mortgage index returns throughout the crisis. Our findings suggest that such benchmarks must be considered …


بناء نموذج للعلاقة بين جودة الخدمات السياحية في منطقة عسير ورضا الزبون ونوايا البقاء باستخدام نمذجة المعادلة البنائية وفقاً لرؤية المملكة العربية السعودية (2030), عبد الجلال عثمان إدريس أبكر, أنور الزين بابكر مصطفى Jun 2021

بناء نموذج للعلاقة بين جودة الخدمات السياحية في منطقة عسير ورضا الزبون ونوايا البقاء باستخدام نمذجة المعادلة البنائية وفقاً لرؤية المملكة العربية السعودية (2030), عبد الجلال عثمان إدريس أبكر, أنور الزين بابكر مصطفى

Muthanna Journal of Administrative and Economics Sciences

هدفت هذه الدراسة الى بناء نموذج لقياس جودة الخدمة السياحية في منطقة عسير وعلاقتها مع رضا الزبون والنوايا الحسنة للزبون، باعتبار رضا الزبون كمتغير وسيط. تم تصميم أداة الدراسة بناءً على النظريات والدراسات السابقة بخمس محاور لجود الخدمة وخمسة متغيرات لرضا الزبون وثلاثة متغيرات لنوايا البقاء. تم جمع البيانات من منطقة عسير بالمملكة العربية السعودية، وقد بلغ حجم العينة 420 فرد. تم استخدام نمذجة المعادلة البنائية لبناء نموذج العلاقات باستخدام برنامج أموس (AMOS 23). وقد توصلت الدراسة الي عدد من النتائج أهمها: ان جودة الخدمات السياحية في منطقة عسير تتكون من خمس عوامل، وجود علاقة ذات دلالة إحصائية بين جودة …


انموذج مقترح لبرنامج تدقيق التكاليف المشتركة في صناعة الغاز وتأثيره في مصداقية تقرير المدقق, احمد عبد الحسين مجدي, عامر محمد سلمان Jun 2021

انموذج مقترح لبرنامج تدقيق التكاليف المشتركة في صناعة الغاز وتأثيره في مصداقية تقرير المدقق, احمد عبد الحسين مجدي, عامر محمد سلمان

Muthanna Journal of Administrative and Economics Sciences

يسعى البحث تدقيق التكاليف المشتركة في صناعة الغاز باعتباره عنصراً هاماً ومؤثراً على نتائج الأعمال والمركز المالي للشركة لأنه يركز على الكيفية التي يتم التعامل بموجبها مع التكاليف المشتركة وتحديدها وقياسها وتوصيلها وخاصة عندما توجد علاقة ما بين الكلفة وتسعيرة المنتوج ويعتبر ايضاً من المواضيع الجوهرية التي تتهم بها كافة الأطراف المستفيدة من عملية التدقيق، ابتداءاً من المدقق ذاته وصولاً بالأطراف المستفيدة من تقريره ، فهو من الاتجاهات المهمة والمتجددة لأن ما يميز أي مهنة هو المحافظة على مستوى الأداء المهني لممارسيها مما يرفع من درجة الموثوقية في تقرير المدقق وان قيام المدقق بأداء مهامه يتطلب منه وجود حصيلة علمية …


دراسة وتحليل ميزان المدفوعات العراقي للمدة (2003 – 2018), محمد حسن عودة, حسين علي احمد, علي طالب شهاب Jun 2021

دراسة وتحليل ميزان المدفوعات العراقي للمدة (2003 – 2018), محمد حسن عودة, حسين علي احمد, علي طالب شهاب

Muthanna Journal of Administrative and Economics Sciences

يعد ميزان المدفوعات النافذة التي يطل منها الاقتصاد الوطني على الاقتصاد العالمي , كونه بياناً اساسياً ومنسقاً تندرج فيه جميع المعاملات الاقتصادية التي تتم بين الاقتصاد الوطني والاقتصاد العالمي , وهو ذو جانبي لتلك المعاملات ( القيود الدائنة والقيود المدينة ) , ويحتل ميزان المدفوعات اهمية بالغة على مستوى الاقتصاد المحلي لأي بلد , إذ يعكس محتوى هيكل الانتاج وقوة الاقتصاد الوطني وقدرته التنافسية ومدى استجابته لتطور قوى الانتاج دولياً . حيث ان الصادرات مورد للنقد الاجنبي والذي تنحصر مهمته في تمويل المستوردات والمدفوعات الخارجية الاخرى للحكومة والقطاع الخاص.ارتبطت الموازنة العامة للدولة وميزان المدفوعات والنشاط الاقتصادي والمجتمع بسعر النفط , …


Increasing Taxes Or Spending Cuts: What Is More Effective For Fiscal Consolidation?, Daniel Lacalle Jun 2021

Increasing Taxes Or Spending Cuts: What Is More Effective For Fiscal Consolidation?, Daniel Lacalle

Journal of New Finance

Since World War II, raising public spending has been one of the main policies to address recessions. A wealth of literature about austerity and fiscal consolidation has been published to analyze the different fiscal stabilization plans executed by several countries worldwide. This paper aims to demonstrate that fiscal plans based on spending cuts are more effective in achieving public finance equilibrium and boosting growth and employment. We focus the analysis on four examples: Germany, Ireland, Spain, and Chile, and reach three conclusions. First, countries where excessive deficit has been avoided register stronger economic stability and sustainability than countries with fiscal …


Measuring The Productivity Of The Foods And Beverages Industries In Indonesia: What Factors Matter?, Mohamad Zeqi Yasin Jun 2021

Measuring The Productivity Of The Foods And Beverages Industries In Indonesia: What Factors Matter?, Mohamad Zeqi Yasin

Economics and Finance in Indonesia

The foods and beverages industries have shown the largest share of output in the manufacturing sector of Indonesia for more than a decade. This study aims to investigate its performance indicators through the growth of total factor productivity (TFP) and its determinants, such as imported raw materials, exports, absorptive capacity, firm size, market concentration, and capital ownership. This study employed firm-level panel data from 2008 - 2015 and the Growth Accounting method of Solow residual in addition to the fixed effects model to estimate TFP growth and its determinants. The results show that the foods and beverages industries in Indonesia …


Measuring The Relationship Between The Content Of Community Colleges’ Programs At King Khalid University And The Skills Required For The Labour Market And Their Impact On The Employment Of Graduates: An Exploratory Study On A Sample Of The Faculty Members Of Those Colleges, Ahmed Ahmed Rahoum, Mohammed Abdul Kareem Al-Adawi, Abdul Rahim Bin Saeed Al Sultan Jun 2021

Measuring The Relationship Between The Content Of Community Colleges’ Programs At King Khalid University And The Skills Required For The Labour Market And Their Impact On The Employment Of Graduates: An Exploratory Study On A Sample Of The Faculty Members Of Those Colleges, Ahmed Ahmed Rahoum, Mohammed Abdul Kareem Al-Adawi, Abdul Rahim Bin Saeed Al Sultan

Muthanna Journal of Administrative and Economics Sciences

This study aims to measure the relationship between the content of community colleges’ programs at King Khalid University and the skills required for the labour market and their impact on graduates’ employment. A questionnaire has been designed and distributed to the faculty members of community colleges at King Khalid University in a random sample method. The chosen sample size has covered (123) individuals. Questionnaire forms have been distributed and retrieved from (117) participants. Therefore, the estimated response has reached 95 % of the total sample size. The results of the study have shown a significant relationship between the programs of …


اثر اختبار مكونات التنوع الثقافي في السلوك المحاسبي لتحسين الأداء المالي :دراسة مقارنة في جمهورية العراق والاردن, قاسم محمد عبد الله البعاج, فاطمة فليح عودة Jun 2021

اثر اختبار مكونات التنوع الثقافي في السلوك المحاسبي لتحسين الأداء المالي :دراسة مقارنة في جمهورية العراق والاردن, قاسم محمد عبد الله البعاج, فاطمة فليح عودة

Muthanna Journal of Administrative and Economics Sciences

تهدف الدراسة الى تقييم تأثير القيم الثقافية الوطنية على أداء المحاسب المالي في عينة من الشركات المدرجة في سوق العراق وعَمّان للأوراق المالية. شملت عينة الدراسة التقارير المالية ل (100) شركة مدرجة في العراق والأردن وللفترة من 2015 الى 2019. تم اعتماد القيم الثقافية ل Hofstede كمؤشر للقيم الثقافية، في المقابل فقد تم اعتماد مدخل القيمة الدفترية الى القيمة السوقية كمقياس للتحفظ المحاسبي. تشير نتائج الدراسة ان الدرجة العالية من ثقافة الذكورية ومسافة القوة وتجنب عدم التحقق مرتبطة بدرجة عالية من أداء محاسبي متجه نحو عدم التحفظ. من جانب آخر فأن ثقافة التساهل مرتبطة سلبيا بأداء محاسبي متجه نحو عدم …


الرقابة التسويقية وتأثيرها في تبني المنظمات للتسويق الرشيق: دراسة تحليلية لآراء عينة من العاملين في شركة الموصل للحديد والصلب, بشار ذاكر صالح القوطجي, محمد محمود حامد الملاحسن Jun 2021

الرقابة التسويقية وتأثيرها في تبني المنظمات للتسويق الرشيق: دراسة تحليلية لآراء عينة من العاملين في شركة الموصل للحديد والصلب, بشار ذاكر صالح القوطجي, محمد محمود حامد الملاحسن

Muthanna Journal of Administrative and Economics Sciences

هدف البحث الى تحليل مستوى ممارسة وظيفة الرقابة التسويقية حسب المعايير الصحيحة التي من شأنها ان تدعم تطبيق مفاهيم التسويق الرشيق في شركة الموصل للحديد والصلب والتي كانت ميدان بحثنا, والتعرف على اهم التحديات التي تواجهها في تحقيق ذلك الهدف، اذ تعتبر الرقابة التسويقية من الوظائف الأساسية في مجال ادارة التسويق حيث تطور مفهومها من مجرد عملية بسيطة تعكس نشاطا تسويقيا ينحصر في عمليات الملاحظة والمتابعة، إلى التصحيح الفوري والتنبؤ والكشف المبكر للانحرافات، في حين برز التسويق الرشيق كأحد الأساليب المعاصرة التي يمكن ان تحقق للمنظمات اهداف من خلال تحقيق الكفاءة في العمليات التسويقية والتركيز على إيجاد القيمة في المنتج …


دور المعايير الدولية للتقارير المالية (Ifrs) في الحد من مشكلة عدم تماثل المعلومات: دراسة تطبيقية على عينة من البنوك المحلية والعربية, صبحي محميد صالح, يبين طيب رشيد Jun 2021

دور المعايير الدولية للتقارير المالية (Ifrs) في الحد من مشكلة عدم تماثل المعلومات: دراسة تطبيقية على عينة من البنوك المحلية والعربية, صبحي محميد صالح, يبين طيب رشيد

Muthanna Journal of Administrative and Economics Sciences

يعتبر عدم تماثل المعلومات المحاسبية في التقارير المالية في البيئة المالية والبنكية العالمية مشكلة معقدة نتيجة التطورات والتغيرات المتسارعة التي تفرضها عولمة الأسواق المالية، وحرية انتقال رأسمال بين الاقتصاديات المتقدمة، واقتصاديات البلدان الناشئة، والنامية، ومنها البلدان العربية. وبالنظر لتزايد فجوة المعلومات المالية بين البنوك العربية وضعف مستوى جودة المعلومات، فقد اقترح البحث فرضية مفادها ان تبني IFRS يعزز تجانس المعلومات في القوائم المالية المنشورة للبنوك المحلية والعربية. ولتحقيق أهداف البحث. فقد اعتمد البحث المنهج الكمي منطلقا من أدبيات العلاقة بين ال IFRS ومشكلة عدم تماثل المعلومات. وتضمن النموذج الكمي متغيرات مالية لتحليل مدى فاعلية تطبيق ال IFRS في الحد من …


دور تكنولوجيا المعلومات والاتصالات في دعم للتنمية الاقتصادية مع اشارة خاصة للعراق, لقاء شاكر عبود, عمران عباس يوسف عبد الله Jun 2021

دور تكنولوجيا المعلومات والاتصالات في دعم للتنمية الاقتصادية مع اشارة خاصة للعراق, لقاء شاكر عبود, عمران عباس يوسف عبد الله

Muthanna Journal of Administrative and Economics Sciences

ارتبط انتشار تكنولوجيا المعلومات والاتصالات بالتنمية الاقتصادية وذلك لما حققته من مكاسب انمائية جديدة بما توفره من وسائل وتقنيات وبما تتميز به مـن خـدمات , مما ادى الى اعتبار تكنولوجيا المعلومات والاتصالات احد الركائز الاساسية لتحقيق التنمية الاقتصادية في عصر الاقتصاد الرقمي . لذلك هدف البحث الى ابراز دور تكنولوجيا المعلومات والاتصالات في التنمية الاقتصادية والوقوف على اهم المكاسب الانمائية المتحققة في ظلها ,ودراسة دور تكنولوجيا المعلومات والاتصالات في تعزيز التنمية في الاقتصاد العراقي , وفرض البحث ان تكنولوجيا المعلومات والاتصالات لها إمكانيات كبيرة في تحقيق التنمية الاقتصادية يمكن للاقتصاد العراقي الاستفادة منها وتعزيز جهوده التنموية.


دور محاسبة الاستدامة في قياس تكاليف وكميات الغاز المحترق والأرباح المفقودة:بحث تطبيقي في شركة غاز البصرة, سعود جايد مشكور, ناظم حسن عبد السيد, حيدر عباس عبد Jun 2021

دور محاسبة الاستدامة في قياس تكاليف وكميات الغاز المحترق والأرباح المفقودة:بحث تطبيقي في شركة غاز البصرة, سعود جايد مشكور, ناظم حسن عبد السيد, حيدر عباس عبد

Muthanna Journal of Administrative and Economics Sciences

يهدف هذا البحث إلى معرفة مدى استخدام محاسبة الاستدامة في قياس وتحليل تكاليف الغاز الجاف المحترق والأرباح المفقودة الناجمة عن عملية الاحتراق التي يترتب عليها أثار اقتصادية واجتماعية وبيئية سلبية على المجتمع. إذ أن محاسبة الاستدامة، بوصفها أداة تستخدم عادة في وصف الأنشطة التي لها تأثير مباشر على المجتمع والبيئة والأداء الاقتصادي للمنظمة، بهدف جعل المنظمة اكثر استدامة, تم تطبيق هذا البحث في شركة غاز البصرة عام 2019 من خلال استخدام البيانات الفعلية المتوفرة في هذه الشركة، والاعتماد على أسلوب البحث الوصفي التطبيقي في شركة غاز البصرة.توصل هذا البحث إلى مجموعة استنتاجات كان ابرزها يتمثل في أن زيادة عمليات حرق …


The Mediating Role Of Perceived Organizational Support Human Resources In The Relationship Between Spiritual Leadership As An Islamic Model And Organizational Silence, Ali Abdulhassan Abbas, Husam Hussein Shyaa Jun 2021

The Mediating Role Of Perceived Organizational Support Human Resources In The Relationship Between Spiritual Leadership As An Islamic Model And Organizational Silence, Ali Abdulhassan Abbas, Husam Hussein Shyaa

Muthanna Journal of Administrative and Economics Sciences

This research focuses on an essential truth that is when the employees find the leadership has a spiritual effect accompanied by a moderate Islamic model which is represented in mercy, charity, and faith, so they will feel that their benefits are protected and they are treated fairly, also the existence of the suitable atmosphere which leads to their perception of the organizational support and this reflects on deducing of the organizational silence behavior and appearing the positive behaviors that represented in the satisfaction and loyalty to the organization and a faith of its vision and objectives. We depend on a …