Pub Date : 2021-12-01DOI: 10.26577/be.2021.v138.i4.01
L. Ashirbekova, G. Sansyzbayeva, Y. Meirkhanova
{"title":"State regulation of socio-economic development in a pandemic","authors":"L. Ashirbekova, G. Sansyzbayeva, Y. Meirkhanova","doi":"10.26577/be.2021.v138.i4.01","DOIUrl":"https://doi.org/10.26577/be.2021.v138.i4.01","url":null,"abstract":"","PeriodicalId":34596,"journal":{"name":"Khabarshysy Ekonomika seriiasy","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42709759","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-01DOI: 10.26577/be.2021.v138.i4.12
G. Kapanova, L. Bimendiyeva, G. Dauliyeva, L. Kosherbayeva, S. Kalmakhanov
{"title":"Problems and ways of development of small and medium businesses in healthcare during a pandemic: international experience","authors":"G. Kapanova, L. Bimendiyeva, G. Dauliyeva, L. Kosherbayeva, S. Kalmakhanov","doi":"10.26577/be.2021.v138.i4.12","DOIUrl":"https://doi.org/10.26577/be.2021.v138.i4.12","url":null,"abstract":"","PeriodicalId":34596,"journal":{"name":"Khabarshysy Ekonomika seriiasy","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45040241","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-01DOI: 10.26577/be.2021.v138.i4.09
U. Sermagambet, G. Smagulova
{"title":"Ways to overcome the inequality of socio-economic development of the regions of Kazakhstan","authors":"U. Sermagambet, G. Smagulova","doi":"10.26577/be.2021.v138.i4.09","DOIUrl":"https://doi.org/10.26577/be.2021.v138.i4.09","url":null,"abstract":"","PeriodicalId":34596,"journal":{"name":"Khabarshysy Ekonomika seriiasy","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42694547","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-01DOI: 10.26577/be.2021.v138.i4.08
E. Olatunji, A. Olaoye
The practice of only financial accounting-based reporting in the past is regarded as socially and environmentally unfriendly. This study, therefore, examines the impact of triple bottom line-based reporting on the accounting information disclosure of some selected money deposit banks in Nigeria. This study employed a survey research design. A sample of 300 staff of the selected banks were purposively selected from study population of eight selected banks in Nigeria. Primary data was collected through the questionnaire to elicit data from the respondents. The data collected was analyzed using correlation analysis, analysis of variances (ANOVA) and multiple regression models using SPSS version 20. The study found that the P-value of 0.00 < 0.01. Thus, TBL reporting has a positive effect on accounting information disclosure of banks in Nigeria. This study concluded that the activities of banks have moved beyond reporting only financial accounting information at the expense of accounting for social and environmental effects of these banks on the communities where they operate in Nigeria. This study recommends that the accountants should be financially motivated to acquire adequate knowledge on how to account for social and environmental activates of their companies.
{"title":"Impact of triple bottom line reporting on accounting information disclosure of some selected money deposit banks in Nigeria","authors":"E. Olatunji, A. Olaoye","doi":"10.26577/be.2021.v138.i4.08","DOIUrl":"https://doi.org/10.26577/be.2021.v138.i4.08","url":null,"abstract":"The practice of only financial accounting-based reporting in the past is regarded as socially and environmentally unfriendly. This study, therefore, examines the impact of triple bottom line-based reporting on the accounting information disclosure of some selected money deposit banks in Nigeria. This study employed a survey research design. A sample of 300 staff of the selected banks were purposively selected from study population of eight selected banks in Nigeria. Primary data was collected through the questionnaire to elicit data from the respondents. The data collected was analyzed using correlation analysis, analysis of variances (ANOVA) and multiple regression models using SPSS version 20. The study found that the P-value of 0.00 < 0.01. Thus, TBL reporting has a positive effect on accounting information disclosure of banks in Nigeria. This study concluded that the activities of banks have moved beyond reporting only financial accounting information at the expense of accounting for social and environmental effects of these banks on the communities where they operate in Nigeria. This study recommends that the accountants should be financially motivated to acquire adequate knowledge on how to account for social and environmental activates of their companies.","PeriodicalId":34596,"journal":{"name":"Khabarshysy Ekonomika seriiasy","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46737818","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-01DOI: 10.26577/be.2021.v138.i4.13
D. Aibossynova
{"title":"Foreign experience of small and medium-sized enterprises in managing innovation activities","authors":"D. Aibossynova","doi":"10.26577/be.2021.v138.i4.13","DOIUrl":"https://doi.org/10.26577/be.2021.v138.i4.13","url":null,"abstract":"","PeriodicalId":34596,"journal":{"name":"Khabarshysy Ekonomika seriiasy","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41817304","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-01DOI: 10.26577/be.2021.v138.i4.02
W. Lamidi, M. Oyekanmi, T. Kareem
To increase the credibility of financial statements, an audit must provide documented reasonable assurance from an independent source that the financial statements provide a true and fair picture in compliance with an accounting standard. Independence is the freedom from circumstances which may lead to impartial conduct of the internal auditing functions. To maintain independence, auditors must ensure integrity and take an objective approach to the audit process. The auditor is required to carry out his or her task in a free and objective manner in accordance with the notion. The objective of this study is to examine the influence of role ambiguity and conflict on the independence commitment of internal auditors of tertiary institutions in Osun State, Nigeria. The study population consists of the internal auditors of tertiary institutions in Osun State. The study selected sixty (60) internal auditors from the state-owned tertiary institutions to respond to the survey, using purposive sampling techniques. Multiple regression was conducted to analyse the data obtained. The study showed that role ambiguity and role conflict had a negative influence on the commitment of internal auditors to independence. The findings demonstrate, however, that the study’s projections are statistically validated. The results of this study would provide empirical support for the reasons behind the resistant to independence commitment among internal auditors.
{"title":"Influence of Role Ambiguity and Conflicts on the Independence Commitment of Internal Auditor","authors":"W. Lamidi, M. Oyekanmi, T. Kareem","doi":"10.26577/be.2021.v138.i4.02","DOIUrl":"https://doi.org/10.26577/be.2021.v138.i4.02","url":null,"abstract":"To increase the credibility of financial statements, an audit must provide documented reasonable assurance from an independent source that the financial statements provide a true and fair picture in compliance with an accounting standard. Independence is the freedom from circumstances which may lead to impartial conduct of the internal auditing functions. To maintain independence, auditors must ensure integrity and take an objective approach to the audit process. The auditor is required to carry out his or her task in a free and objective manner in accordance with the notion. The objective of this study is to examine the influence of role ambiguity and conflict on the independence commitment of internal auditors of tertiary institutions in Osun State, Nigeria. The study population consists of the internal auditors of tertiary institutions in Osun State. The study selected sixty (60) internal auditors from the state-owned tertiary institutions to respond to the survey, using purposive sampling techniques. Multiple regression was conducted to analyse the data obtained. The study showed that role ambiguity and role conflict had a negative influence on the commitment of internal auditors to independence. The findings demonstrate, however, that the study’s projections are statistically validated. The results of this study would provide empirical support for the reasons behind the resistant to independence commitment among internal auditors.","PeriodicalId":34596,"journal":{"name":"Khabarshysy Ekonomika seriiasy","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44812323","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-01DOI: 10.26577/be.2021.v138.i4.10
J. Olowookere, S. Adeagbo
The study investigated the nexus between structural capital efficiency and agency conflicts using sample of sixty-six (66) non-financial firms listed on the Nigerian Stock Exchange between 2010 and 2019. These 660 firm-year observations were extracted from the annual reports of the sample firms for various years. Agency costs is proxy with asset turnover rate and operating expense ratio as alternative measure for robustness analysis. Structural capital efficiency was obtained following Pulic (2000) estimation of value-added intellectual capital coefficient. Descriptive statistics tools of mean and standard deviation as well as bi variate tool of correlation coefficients were used for preliminary analysis of the study. The hypotheses were tested using panel feasible generalized least square regression. The results of the analysis reveal that structural capital efficiency has significant positive impact on asset turnover rate while it has significant negative impact on operating expense ratio implying that results obtained are robust to alternative proxy for agency costs. It is therefore recommended that the management who wish to satisfy the interest of their principal can leverage on the efficiency of their structural capital to achieve the goal. In addition, the shareholders should monitor the efficiency of structural capital in their subscribed firms since it automatically helps to limit the agency problem. Also, potential investors should consider the efficiency of the structural capital within a firm in making their investment decisions.
{"title":"The nexus between structural capital efficiency and agency costs: evidence from listed non-financial firms in Nigeria","authors":"J. Olowookere, S. Adeagbo","doi":"10.26577/be.2021.v138.i4.10","DOIUrl":"https://doi.org/10.26577/be.2021.v138.i4.10","url":null,"abstract":"The study investigated the nexus between structural capital efficiency and agency conflicts using sample of sixty-six (66) non-financial firms listed on the Nigerian Stock Exchange between 2010 and 2019. These 660 firm-year observations were extracted from the annual reports of the sample firms for various years. Agency costs is proxy with asset turnover rate and operating expense ratio as alternative measure for robustness analysis. Structural capital efficiency was obtained following Pulic (2000) estimation of value-added intellectual capital coefficient. Descriptive statistics tools of mean and standard deviation as well as bi variate tool of correlation coefficients were used for preliminary analysis of the study. The hypotheses were tested using panel feasible generalized least square regression. The results of the analysis reveal that structural capital efficiency has significant positive impact on asset turnover rate while it has significant negative impact on operating expense ratio implying that results obtained are robust to alternative proxy for agency costs. It is therefore recommended that the management who wish to satisfy the interest of their principal can leverage on the efficiency of their structural capital to achieve the goal. In addition, the shareholders should monitor the efficiency of structural capital in their subscribed firms since it automatically helps to limit the agency problem. Also, potential investors should consider the efficiency of the structural capital within a firm in making their investment decisions.","PeriodicalId":34596,"journal":{"name":"Khabarshysy Ekonomika seriiasy","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43425922","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-01DOI: 10.26577/be.2021.v138.i4.03
D. Kamaladin, A. Kazybayeva
{"title":"Neuromarketing in online education","authors":"D. Kamaladin, A. Kazybayeva","doi":"10.26577/be.2021.v138.i4.03","DOIUrl":"https://doi.org/10.26577/be.2021.v138.i4.03","url":null,"abstract":"","PeriodicalId":34596,"journal":{"name":"Khabarshysy Ekonomika seriiasy","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48752125","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-01DOI: 10.26577/be.2021.v138.i4.11
Zh. Abylkasimova, A. Kalinkin, D. Akisheva, G. Orynbekova, M. Alibayeva
{"title":"Formation and development of the region's export potential","authors":"Zh. Abylkasimova, A. Kalinkin, D. Akisheva, G. Orynbekova, M. Alibayeva","doi":"10.26577/be.2021.v138.i4.11","DOIUrl":"https://doi.org/10.26577/be.2021.v138.i4.11","url":null,"abstract":"","PeriodicalId":34596,"journal":{"name":"Khabarshysy Ekonomika seriiasy","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69009093","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-01DOI: 10.26577/be.2021.v138.i4.07
A. Orazayeva, M. Arslan
Purpose: The objective of this study is to assess whether the quality of sustainability disclosure has any effect on the stock returns of Russian firms. Methodology: This study collects data from the 140 annual and sustainability reports of 23 Russian firms for the period 2013-2019. The study estimates corporate social responsibility (CSR) score based on the content analysis of the reports on the following dimensions: community contribution, environmental impact, employee relations, and provision of social products and services. Descriptive statistics, correlation analysis, and ordinary least squared regression were used to examine the nexus between CSR score and stock returns. Findings: No statically significant relationship was observed between CSR disclosure and stock returns of Russian firms. Though, the study documented a tremendous increase in the volume, as well as the quality of CSR disclosures over the sample period. This finding suggests that Russian firms are driven by other reasons for improving disclosure of sustainability practices other than variation in stock prices. The study also reports a statistically significant relationship of CSR disclosure with other variables utilized in the model, particularly total assets, return on assets (ROA), and leverage. Practical Implications: The study has several practical and theoretical implications. The findings of the study motivate the managers to improve the content of disclosed information, and for policymakers by providing criteria to assess the completeness and quality of disclosures, thereby indirectly enchasing more CSR initiatives and bringing social good. Originality/value: The study pictures the evolvement of CSR disclosures over the most recent seven-year period, including the years of the increased popularity of sustainability practices. Russian market presents an interesting case for the research of CSR due to its post-communist background which shaped a unique set of societal values. The study extends and contributes to prior literature in understanding the evolvement of the role of CSR for Russian firms.
{"title":"Nexus between corporate social responsibility disclosure and stock returns of Russian firms","authors":"A. Orazayeva, M. Arslan","doi":"10.26577/be.2021.v138.i4.07","DOIUrl":"https://doi.org/10.26577/be.2021.v138.i4.07","url":null,"abstract":"Purpose: The objective of this study is to assess whether the quality of sustainability disclosure has any effect on the stock returns of Russian firms. Methodology: This study collects data from the 140 annual and sustainability reports of 23 Russian firms for the period 2013-2019. The study estimates corporate social responsibility (CSR) score based on the content analysis of the reports on the following dimensions: community contribution, environmental impact, employee relations, and provision of social products and services. Descriptive statistics, correlation analysis, and ordinary least squared regression were used to examine the nexus between CSR score and stock returns. Findings: No statically significant relationship was observed between CSR disclosure and stock returns of Russian firms. Though, the study documented a tremendous increase in the volume, as well as the quality of CSR disclosures over the sample period. This finding suggests that Russian firms are driven by other reasons for improving disclosure of sustainability practices other than variation in stock prices. The study also reports a statistically significant relationship of CSR disclosure with other variables utilized in the model, particularly total assets, return on assets (ROA), and leverage. Practical Implications: The study has several practical and theoretical implications. The findings of the study motivate the managers to improve the content of disclosed information, and for policymakers by providing criteria to assess the completeness and quality of disclosures, thereby indirectly enchasing more CSR initiatives and bringing social good. Originality/value: The study pictures the evolvement of CSR disclosures over the most recent seven-year period, including the years of the increased popularity of sustainability practices. Russian market presents an interesting case for the research of CSR due to its post-communist background which shaped a unique set of societal values. The study extends and contributes to prior literature in understanding the evolvement of the role of CSR for Russian firms.","PeriodicalId":34596,"journal":{"name":"Khabarshysy Ekonomika seriiasy","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42723821","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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