31 articles in this issue
Daniar Siahaan,Sri Iswati,Amal Fathullah Zarkasyi
Enterprise social in the context of education is one of the innovations in maintaining the financial resources of an educational institution. In this study, social enterprise sustainability was used to realize a social enterprise-based boarding school man... see more
John Kwaku Amoh
This paper estimates taxable capacity, tax effort and tax burden with a view to examining the tax fairness perceptions and tax system efficiency. The study employed ordinary least squares (OLS) regression and vector autoregressive (VAR) model for historic... see more
Sandrine Lardic,Virginie Terraza
This paper uses dynamic panel data methods to examine the determinants of bank’s performance in the German banking sector. The main determinants considered are indicators of solvency and liquidity, which makes it possible to observe the behavior of the ba... see more
Fatma Ben Moussa,Mariem Talbi
Political uncertainty and terrorist attacks have shown a remarkable surge around the world. These events creates uncertainty by increasing the risk to invest in some countries and this adversely affects stock markets, and can lead to lower economic growth... see more
Mohamed Neffati,Abdessalem Gouidar
The aim of this paper is to measure and analyse the socioeconomic effects of digitisation in Saudi Arabia by using data for the period 1981–2016. Adopting the autoregressive distributed lag and the fully modified least squares approaches, the results reve... see more
Abdul Rauf,Ying Ma,Abdul Jalil
The paper aims to provide new evidence about the relationship between technological innovation and industrial export in China. In particular, using a unique industry-level data on a panel of China’s 27 two-digit manufacturing industries over the 1998-2010... see more
Zouheir Mighri,Majid Ibrahim Alsaggaf
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Yassin Eltahir,Fethi Klabi,Osama Azmi Sallam,Hussien Omer Osman
This study asks about the existence of co-variances and correlations among variances in the Saudi stock returns and aims at knowing which stocks are the most closely related to other stocks. A sample of five stocks representing basic materials, banking, s... see more
Riyanto Efendi,Setyabudi Indartono,Sukidjo Sukidjo
Impulsive buying is a trait that tends to be found in every individual, especially in the era of industrial revolution 4.0. The term impulsive purchase is a person’s behavior in shopping in a spontaneous, reflective, sudden and automatic manner without kn... see more
Osaretin Kayode Omoregie,Sodik Adejonwo Olofin,Fredrick Ikpesu
Theoretical guidance suggests a trade-off between profitability and liquidity in effect of capital structure decisions. This study investigates the link between capital structure and profitability-liquidity trade-off using descriptive and Panel-VAR analys... see more
My Duong,Mark J. Holmes,Anna Strutt,Steven Lim
In recent years, Vietnam has embarked on trade liberalisation leading to increased trade flows, as well as benefiting from increased foreign direct investment (FDI) inflows. This paper analyses the impacts of a range of trade agreements and FDI inflows on... see more
Raúl de Jesús-Gutiérrez,Roberto J. Santillán-Salgado
The purpose of this work is to extend McNeil and Frey´s (2000) methodology by combining two component GARCH models and extreme value theory to evaluate the performance of the Value at Risk (VaR) and Expected Shortfall (ES) measures in the Latin American s... see more
Mouna Mesghouni,Assma Youcef,Aicha Selma Kiheli,Lamia Amani,Safia Seddiki
This study aims to provide a shared value as new business model for Algerian enterprises to create economic values that improve competitiveness of enterprises while creating value for societies. This idea which we see as balancing burdens of social respon... see more
John Elim
Aim of the research is to investigate whether cash dividend tax, institution ownership and retained earning influence on dividend policy and their implications on the firm value. Based on panel data of 73 companies that listed in Indonesian Stock Exchange... see more
Mariem Talbi,Amel Ben Halima
This paper contributes to a growing body of literature studying investor sentiment. Sentiment measures for USA investors are constructed from commonly cited sentiment indicators using the first principle component method. We then examine if the investor s... see more
Aida Yulia,Nurul Hayati,Rulfah M. Daud
The objective of this research is to examine the effects of tax, foreign iownership, and firm size on the application of transferi pricing in the manufacturing companies listed on Indonesia Stock Exchange during 2013-2017. This study is hypothesis-testing... see more
Thierno Thioune
The concepts of potential output and output gap are important tools for central banks and in particular CBWAS to forecast inflation in pursuit of its priority objective of controlling inflation. In this sense, the choice of a method for their estimation i... see more
Hayder M. Kareem Al-Duhaidahawi,Jing Zhang,Mustafa S. Abdulreza,Sinan Abdullah Harjan,Sayyed Sadaqat Hussain Shah
The purpose of this study is to investigate whether the financial Inclusion play a significant role in in achieving the competitive advantage in Iraqi banks particularly, Islamic banks. The target sample of this study is composed of customers using the te... see more
Kashema Bahago,Gylych Jelilov,Bilal Celik
This study investigates the effect of banking supervision on liquidity risk and credit risk in Nigeria. This research aims to determine the extent to which liquidity and credit risk has on banking supervision as well as to investigate the interdependence ... see more
Ozgur Tirpan
Defense Industry is one of the most important contributors to a country’s power in economic and political domain. In this sector, there is always the need for continuous innovation and modernization parallel to the technological developments. In this cont... see more
Prageeth Roshan Weerathunga,Chen Xiaofang,Manoj Samarathunga
Stimulated by the burgeoning tourism industry and its vital importance to the country’s economy, this study examines the firm-specific and contextual determinants of Sri Lankan corporate hotel performance. We use data from a sample of 29 listed hotels for... see more
Veralianta Br. Sebayang,Bonar M. Sinaga,Harianto Harianto,I. Ketut Kariyasa
Maize is a strategic commodity for Indonesia, besides being used as community consumption, it is also used as input for industries such as animal feed and food processing industries as well as inputs for independent farmers. Industrial maize is obtained f... see more
Chen Chunying,Hsieh Chiunghua
For the first time, this article uses the search volume index (SVI) of Google Trends to measure investor attention and observe stock market. Empirical results show that the higher the attention to individual stocks, the lower the cumulative abnormal retur... see more
P. Eko Prasetyo
The role and function of entrepreneurial culture get more important and is the main driver of sustainable regional and national economic growth in Indonesia. The specific purpose of this article is to explain the role of entrepreneurial culture as the dri... see more
Guy Roland Assamoi,Shaoyuan Wang,Yobouet Thierry Bienvenu Gnangoin,Akadje Jean Roland Edjoukou
This paper aims to analyze the factors affecting domestic value added in exports for seven Latin American countries (LAC) with a focus on the role played by foreign inputs. By using panel data (1995-2016) with fixed effects model, the paper finds that for... see more
Gamal Haikal,Mahmoud Ramadan Barakat
The purpose of this paper is to investigate the degree to which the Egyptian capital market is integrated to the international markets approximated by the U.S. market. The study used Augmented Dickey-Fuller (ADF) and Phillips-Perron (PP) tests that consid... see more
Anuli R. Ogbuagu,Dennis B. Ewubare
Arindam Banerjee
The India VIX represents the sentiment of traders in the Indian market, so by forecasting the future value of India VIX, we get a feel for investor sentiment in future. The objective of this study is to fit a forecasting model on India VIX using auto regr... see more
Otniel Safkaur,Nunuy Nur Afiah,Sugiono Poulus,Muhammad Dahlan
One of the factors triggering a lack of financial reporting caused by dishonest application of records, it has not been effectively transparent and accountable by various government agencies in Indonesia. This study aims to find out how the applicati... see more
Fitria Yuliani,Hermanto Siregar,Widyastutik Widyastutik,Amzul Rifin
Foreign direct investment (FDI) is necessary for Indonesia since the rate of saving is still low compared to the higher demand for investment in Indonesia. FDI contributes not only to the higher rate of investment but also to the spillover of other indust... see more
Siti Nurlaela,Bambang Mursito,Eny Kustiyah,Istiqomah Istiqomah,Sri Hartono
This research is conducting an empirical test on the effect of capital structure, liquidity, asset structure and asset turnover on the financial performance of consumption industry sector companies in the Indonesia Stock Exchange in 2016-2018. The differe... see more