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Institutional framework of earnings management in emerging economies – a systematic literature review using bibliometric analysis 新兴经济体盈利管理的制度框架--利用文献计量分析进行的系统文献综述
IF 1.8 Q2 ECONOMICS Pub Date : 2024-08-09 DOI: 10.1108/jeas-08-2023-0208
Manasi Gokhale, Deepa Pillai
PurposeThe present study aims to assess the key institutional settings for earnings management (EM) in emerging economies (EE). The unique social, cultural and regulatory environment of EE provides a relevant framework for the review.Design/methodology/approachThe study combines systematic literature review (SLR) with bibliometric analysis to analyse 251 articles extracted from the Scopus database, covering the period from 2001 to 2023. Further, cluster analysis using bibliographic coupling of highly cited articles is undertaken to ascertain key themes on EM in EE.FindingsThe study deciphers the influence of institutional transitions and differences in EE on (1) ownership structures, (2) the efficacy of accounting, auditing and governance reforms, (3) environmental and social disclosures and (4) audit quality at the firm level in defining the EM practices in these economies. It also identifies region/country-wise institutional similarities and divergences across the EE that drive the EM practices in these economies.Practical implicationsThe key findings of the review provide essential guidelines for policy formulation concerning rationalization of the ownership structures, strengthening infrastructure relating to accounting and auditing practices and formalizing social and environmental practices and disclosures for effectively constraining EM in EE. The review also identifies key factors to be considered by potential investors in EE.Originality/valueThe study is one of its kind as it identifies unique country-specific institutional drivers for EM in EE and highlights region/country-wise resemblances and differences in the key institutional determinants of EM.
本研究旨在评估新兴经济体(EE)盈利管理(EM)的主要制度环境。本研究将系统文献综述(SLR)与文献计量分析相结合,分析了从 Scopus 数据库中提取的 251 篇文章,时间跨度为 2001 年至 2023 年。此外,研究还对高引用率文章的书目进行了聚类分析,以确定环境经济中有关环境管理的关键主题。研究结果本研究揭示了环境经济中的制度转型和差异对以下方面的影响:(1)所有权结构;(2)会计、审计和治理改革的效力;(3)环境和社会信息披露;以及(4)公司层面的审计质量,以确定这些经济体的环境管理实践。审查的主要发现为制定政策提供了重要指导,这些政策涉及所有权结构合理化、加强与会计和审计实务有关的基础设施,以及使社会和环境实务和信息披露正规化,以有效制约欧洲经济体内的新兴市场。原创性/价值这项研究是独一无二的,因为它确定了欧洲经济中针对具体国家的独特体制驱动因素,并突出了欧洲经济关键体制决定因素在地区/国家层面的相似性和差异性。
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引用次数: 0
Impact of financial inclusion on healthcare access: evidence from developing countries 金融普惠对医疗服务获取的影响:来自发展中国家的证据
IF 1.8 Q2 ECONOMICS Pub Date : 2024-08-09 DOI: 10.1108/jeas-02-2024-0057
Nazish Malak, Ameena Arshad
PurposeThe aim of this study is to explore how financial inclusion can impact healthcare access in developing countries using panel data for the period 2004–2022.Design/methodology/approachTo check the impact of financial inclusion on healthcare access, the estimation techniques used are the fixed-effect model (FEM), two-stage least squares (2SLS) and the system generalized method of moments (GMM). The data were collected from different websites such as the World Development Indicators (WDI), the United Nations International Children's Emergency Fund (UNICEF) and the United Nations Educational, Scientific and Cultural Organization (UNESCO).FindingsIt is found in the study that financial inclusion has a significant positive effect on healthcare access, and it is also confirmed from previous literature results. The study found that if there are high financial services in the countries, healthcare sectors can be improved by timely facilities, care and funds. Proper development of financial services could be possible by conducting awareness initiatives, financial planning and implementing literacy programs to educate individuals, particularly in rural and underdeveloped areas. According to the results, trade openness and foreign direct investment have a positive impact on healthcare access, while urbanization has negatively influenced healthcare access.Research limitations/implicationsThe limitations of this study were restricted to only 29 developing countries. The main reason behind the lack of availability of data insurance data for developing countries was the limitation in generalizing the results.Practical implicationsThe government and policymakers must check what are the best financial inclusion programs and policies that can be implemented to improve healthcare access. Previous literature does not show visibly the impact of financial inclusion’s dimensions on healthcare access.Originality/valueThis study presents a pioneering examination of financial inclusion and healthcare in 29 lower- and middle-income countries (developing countries). This study has used a comprehensive financial inclusion index of 29 developing countries to cover the overall impact of financial inclusion on healthcare in these countries.
本研究的目的是利用 2004-2022 年期间的面板数据,探讨金融包容性如何影响发展中国家的医疗保健获得情况。为了检验金融包容性对医疗保健获得情况的影响,使用了固定效应模型(FEM)、两阶段最小二乘法(2SLS)和系统广义矩法(GMM)等估算技术。数据收集自不同的网站,如世界发展指标(WDI)、联合国儿童基金会(UNICEF)和联合国教育、科学及文化组织(UNESCO)。研究发现,如果各国的金融服务水平较高,医疗保健部门就能通过及时提供设施、护理和资金而得到改善。通过开展宣传活动、财务规划和实施扫盲计划来教育个人,尤其是农村和欠发达地区的个人,可以适当发展金融服务。根据研究结果,贸易开放度和外国直接投资对医疗服务的可及性有积极影响,而城市化则对医疗服务的可及性有消极影响。实际意义政府和政策制定者必须检查哪些是可以实施的改善医疗服务可及性的最佳普惠金融计划和政策。以往的文献并没有明显地显示出普惠金融的各个层面对医疗服务的获取所产生的影响。本研究采用了 29 个发展中国家的综合普惠金融指数,以涵盖普惠金融对这些国家医疗保健的总体影响。
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引用次数: 0
Narrative disclosure and earnings quality: what is the nexus? Evidence from emerging countries 叙述性信息披露与盈利质量:关系何在?新兴国家的证据
IF 1.8 Q2 ECONOMICS Pub Date : 2024-07-17 DOI: 10.1108/jeas-11-2023-0323
M. Makhlouf, Adel Qatawneh, Walid Safi
PurposeNarrative disclosures offer further elucidation of a company's financial performance beyond what is presented in numerical format. This can assist stakeholders in gaining a deeper comprehension of the elements that impact reported earnings, thereby improving the quality of financial information. The current research explores the impact of narrative disclosure on the earnings quality of firms listed on the Amman Stock Exchange (ASE).Design/methodology/approachAppropriating an index to measure the narrative disclosure level in the research sample firms, the research utilizes an analysis of the textual content of nonfinancial reports and statements issued by the management of the ASE-listed nonfinancial firms between 2013 and 2022. The financial statements issued in the annual financial reports are also adopted to extract data on earnings quality and the controlling variables. The analysis of the data and attainment of the findings necessitate using the panel data.FindingsIt is indicated that narrative disclosure affects earnings quality. To be precise, the greater the narrative disclosure, the lower the absolute value of the voluntary discretionary accruals and thus the higher the quality of accounting earnings.Research limitations/implicationsThe findings contribute to new research on disclosure issues, particularly narrative disclosure, which enhances reader confidence in financial and nonfinancial reports and prevents misleading and manipulated information.Originality/valueThis research helps decision-makers understand the relationship between reports, statements and earnings quality in a firm. It's unique in exploring this relationship, especially in developing countries. The study is the first of its kind in Jordan, known for its economic stability and strategic location in the Middle East, making its findings applicable to similar environments.
目的叙述性披露可以进一步阐明公司的财务业绩,而不是以数字形式呈现。这有助于利益相关者更深入地理解影响报告收益的因素,从而提高财务信息的质量。本研究探讨了叙述式披露对安曼证券交易所(ASE)上市公司盈利质量的影响。设计/方法/途径本研究采用一种指数来衡量研究样本公司的叙述式披露水平,对 2013 年至 2022 年期间在安曼证券交易所上市的非金融公司管理层发布的非财务报告和报表的文本内容进行了分析。此外,还采用年度财务报告中发布的财务报表来提取盈利质量和控制变量的数据。研究结果表明,叙述性信息披露会影响盈利质量。确切地说,叙述性披露越多,自愿酌情应计项目的绝对值就越低,从而会计收益质量就越高。研究局限/影响研究结果有助于对披露问题进行新的研究,尤其是叙述性披露,它能增强读者对财务和非财务报告的信心,防止误导和操纵信息。它在探索这种关系方面独树一帜,尤其是在发展中国家。约旦以其经济稳定和在中东的战略位置而著称,本研究在约旦尚属首次,因此研究结果适用于类似环境。
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引用次数: 0
The nexus between economic growth and conditional exchange rate volatility: evidence from emerging economies 经济增长与有条件汇率波动之间的关系:新兴经济体的证据
IF 1.8 Q2 ECONOMICS Pub Date : 2024-07-17 DOI: 10.1108/jeas-07-2023-0199
Mudaser Ahad Bhat, A. Jamal, Farhana Wani
PurposeThe purpose of this paper was to examine the nexus between conditional exchange rate volatility and economic growth in BRICS countries. Further, the dynamic causation between economic growth and exchange rate volatility is also examined.Design/methodology/approachWe employed three techniques, namely, dynamic panel models, static panel models and Dumitrescu and Hurlin (DH) panel causality test to examine the economic growth–conditional exchange rate volatility nexus in BRICS countries.FindingsThe overall results showed that conditional exchange rate volatility has a negative and significant effect on economic growth. Interestingly, the results showed that whenever the exchange rate volatility exceeds the 0–1.54 range, the economic growth of BRICS is reduced, on average, by 5%. Further, the results of the causality test reconciled with that of ARDL wherein unidirectional causality from exchange rate volatility, exports, labour force and gross capital formation to economic growth was found.Research limitations/implicationsThe urgent recommendation is to develop and align fiscal, monetary, trade and exchange rate policies, either through creating a common currency region or through coordinated measures to offset volatility and trade risks in the long run. Further, to offset the impact of excessive exchange rate changes, BRICS economies can set up currency hedging systems, implement temporary capital controls during periods of extreme volatility or create currency swap agreements with other nations or regions. Last, but not least, investment and labour policies that are coherent and well-coordinated can support market stabilisation, promote investment and increase worker productivity and job prospects.Originality/valueResearchers hold contrasting views regarding the effect of exchange rate volatility on economic growth. Some researchers claim that exchange rate volatility reduces growth, and several shreds of empirical evidence claim that lower exchange rate volatility is linked with an increase in economic growth, at least in the short run. However, the challenge lies in establishing the optimal range beyond which exchange rate volatility becomes detrimental to economic growth. The present study contributes to this aspect by seeking to identify the optimal spectrum beyond which excessive shifts in exchange rate volatility negatively affect economic growth, or endeavors to define the acceptable spectrum within which these fluctuations actually boost growth. To the best of our knowledge, this study is the first to analyse the given research area. The present study used a dummy variable technique to capture the impact of permissible exchange rate band on the economic growth.
目的本文旨在研究金砖国家有条件汇率波动与经济增长之间的关系。我们采用了三种技术,即动态面板模型、静态面板模型和 Dumitrescu 和 Hurlin(DH)面板因果检验来研究金砖国家的经济增长与条件汇率波动之间的关系。研究结果总体结果显示,条件汇率波动对经济增长有显著的负向影响。有趣的是,结果显示,只要汇率波动超过 0-1.54 的范围,金砖国家的经济增长就会平均下降 5%。此外,因果关系检验的结果与 ARDL 的结果一致,即汇率波动、出口、劳动力和资本形成总额与经济增长之间存在单向因果关系。此外,为抵消汇率过度变动的影响,金砖国家经济体可以建立货币对冲系统,在剧烈波动时期实施临时资本管制,或与其他国家或地区签订货币互换协议。最后但并非最不重要的一点是,协调一致的投资和劳动力政策可以支持市场稳定,促进投资,提高工人生产率,改善就业前景。一些研究人员认为,汇率波动会降低经济增长,而一些零散的经验证据则认为,降低汇率波动与经济增长有关,至少在短期内是如此。然而,挑战在于确定汇率波动的最佳范围,超过这个范围,汇率波动将不利于经济增长。本研究在这方面做出了贡献,它试图确定汇率波动过度变化对经济增长产生负面影响的最佳范围,或努力界定这些波动实际上促进经济增长的可接受范围。据我们所知,本研究是首次对这一研究领域进行分析。本研究采用虚拟变量技术来捕捉允许汇率范围对经济增长的影响。
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引用次数: 0
Fintech-based financial inclusion and banks' risk-taking: the role of regulation in Sub-Saharan Africa 基于金融科技的普惠金融与银行的风险承担:撒哈拉以南非洲监管的作用
IF 1.8 Q2 ECONOMICS Pub Date : 2024-07-05 DOI: 10.1108/jeas-11-2023-0304
Tough Chinoda, Forget Mingiri Kapingura
PurposeThe study examines the role of regulation in the fintech-based financial inclusion (FBFI)–risk-taking nexus in the Sub-Saharan African (SSA) region.Design/methodology/approachUsing a sample of 10 countries in SSA over the period 2014 to 2021, the study employed the fixed-effect regression model and the two-step generalized method of moments (GMM) estimator.FindingsThe results show that FBFI mitigates commercial banks risk-taking in SSA. But as FBFI progresses, the association takes the shape of an inverted U, increasing risks initially and decreasing them later on. Effective supervision and regulatory quality, in particular, are essential in moderating this relationship by offsetting the adverse consequences of FBFI in its early stages.Research limitations/implicationsFirst, while our sample is limited to banks in ten SSA countries, future studies could extend the sample size, enabling more explicit generalization of the results. Second, the FBFI–bank risk nexus can be explored further by comparing diverse forms of fintech participation, such as fintech company investment, fintech technology investment, cooperation with specific fintech service providers and cooperation with Internet giants.Practical implicationsPolicymakers, banks and fintech companies should collaborate to certify the sustainable utilization of fintech tools to ensure financial inclusion. Policymakers should craft policies that encourage effective supervision and regulatory quality of fintechs since they reduce banks' risk-taking practices, which usually have positive effect on the economy.Originality/valueThe study adds value to the debate on the role of regulation on the FBFI–risk-taking nexus, taking into account countries that are at different levels of development.
目的本研究探讨了监管在撒哈拉以南非洲(SSA)地区基于金融技术的金融包容性(FBFI)与风险承担之间关系中的作用。研究采用固定效应回归模型和两步广义矩法(GMM)估计法,以 2014 年至 2021 年期间撒哈拉以南非洲的 10 个国家为样本。但随着金融基础结构的发展,这种关联呈现出倒 U 型,最初会增加风险,后来会降低风险。研究局限性/影响首先,虽然我们的样本仅限于 10 个撒哈拉以南非洲国家的银行,但未来的研究可以扩大样本规模,从而更明确地推广研究结果。其次,可以通过比较不同形式的金融科技参与,如金融科技公司投资、金融科技技术投资、与特定金融科技服务提供商合作以及与互联网巨头合作,进一步探讨金融业金融机构与银行之间的风险关系。政策制定者应制定政策,鼓励对金融科技公司进行有效监管并提高监管质量,因为金融科技公司会减少银行的风险承担行为,而这通常会对经济产生积极影响。 原创性/价值本研究为关于监管在金融金融机构-风险承担关系中的作用的讨论增添了价值,同时考虑到了处于不同发展水平的国家。
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引用次数: 0
Bibliometric analysis of income inequality in Africa 非洲收入不平等的文献计量分析
IF 1.8 Pub Date : 2024-06-14 DOI: 10.1108/jeas-10-2023-0269
Rasaq Raimi, Andrew Phiri
PurposeThe purpose of the study is to provide a bibliometric review of scientific articles published on “Income inequality in Africa” in order to understand the patterns of research on the topic and identify agendas for future research.Design/methodology/approachWe conduct a bibliometric analysis on 459 research publications between 1993 and 2023 using the biblioshiny function of bibliometrix package of R-studio to map out and analyze the bibliometric data.FindingsThe findings from our analysis can be summarized in five points. Firstly, African researchers are underrepresented on a global scale and yet are dominant at institutional and author levels. Secondly, most dominant research has not being published in top 100 tanked economic journals. Thirdly, there is underrepresentation of females and white males in research output. Fourthly, there are weak author collaborations on the topic and currently the authors with higher collaborative partnerships tend to have more research output and higher citations. Lastly, we find that authors who include simple terms such as “Income inequality”, “Africa”, “poverty” and “economic growth” as keywords in their studies tend to have higher visibility.Originality/valueThis is first study to perform a bibliometric analysis for research on “Income inequality in Africa”.
本研究的目的是对发表的有关 "非洲收入不平等 "的科学文章进行文献计量学回顾,以了解有关该主题的研究模式,并确定未来的研究议程。我们使用 R-studio 的 bibliometrix 软件包中的 biblioshiny 函数对 1993 年至 2023 年间发表的 459 篇研究论文进行了文献计量学分析,以绘制和分析文献计量学数据。首先,非洲研究人员在全球范围内的代表性不足,但在机构和作者层面却占主导地位。其次,大多数占主导地位的研究都没有发表在排名前 100 位的经济类期刊上。第三,女性和白人男性在研究成果中的代表性不足。第四,作者在该主题上的合作较弱,而目前合作关系较强的作者往往有更多的研究成果和更高的引用率。最后,我们发现在研究中使用 "收入不平等"、"非洲"、"贫困 "和 "经济增长 "等简单术语作为关键词的作者往往具有更高的知名度。 原创性/价值 这是第一项对 "非洲收入不平等 "研究进行文献计量分析的研究。
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引用次数: 0
Impact of female CFO board membership on firm investment efficiency: does institutional gender parity matter? Evidence from emerging economies 女性首席财务官董事会成员对公司投资效率的影响:机构性别均等是否重要?新兴经济体的证据
IF 1.8 Pub Date : 2024-06-03 DOI: 10.1108/jeas-08-2023-0221
Ashiq Ali, Munir Khan
PurposeThis study analyzes how possessing female chief financial officers (CFOs) on boards in emerging economies impacts on firm investment efficiency and addresses overinvestment and underinvestment tendencies of firms based on this aspect. The study draws from resource-based and stakeholder theories. Additionally, it explores how institutional gender parity influences this relationship.Design/methodology/approachThe study uses a two-step system generalized method of moment (GMM) estimation technique to test its hypotheses. Data span from 2010 to 2021 and cover firms in emerging economies. The approach addresses endogeneity and accounts for unobserved heterogeneity in the data.FindingsThe study’s results support the hypothesis that firms with female CFO decrease overinvestment and underinvestment tendencies, indicating improved investment efficiency. This effect is more pronounced in emerging economies with higher gender parity and support for female leadership.Practical implicationsThe study’s findings suggest fostering gender parity and female leadership in emerging economies to maximize the benefits of female CFO board membership. Policymakers should advocate for corporate governance practices and gender parity through supportive policies to advance economic outcomes and competitiveness.Originality/valueThis study advances existing literature by highlighting the positive outcomes of having female CFOs on boards in emerging economies. It emphasizes gender diversity’s importance in leadership and advocates for inclusive institutional frameworks.
目的 本研究分析了新兴经济体董事会中的女性首席财务官(CFO)如何影响企业的投资效率,并基于此分析了企业的过度投资和投资不足倾向。本研究借鉴了基于资源的理论和利益相关者理论。此外,研究还探讨了机构性别均等如何影响这种关系。研究采用两步系统广义矩法(GMM)估计技术来检验其假设。数据时间跨度为 2010 年至 2021 年,涵盖新兴经济体的企业。研究结果研究结果支持了这一假设,即拥有女性首席财务官的公司会减少过度投资和投资不足的倾向,这表明投资效率得到了提高。研究结果表明,新兴经济体应促进性别平等和女性领导力,以最大限度地发挥女性首席财务官董事会成员的作用。政策制定者应通过支持性政策倡导公司治理实践和性别均等,以促进经济成果和竞争力。它强调了性别多元化在领导力中的重要性,并倡导建立包容性的制度框架。
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引用次数: 0
Evaluating strategies to persist for digital platform firms in a post-digitalization era: an empirical evidence from Indian platform firms 评估后数字化时代数字平台公司的坚持战略:来自印度平台公司的经验证据
IF 1.8 Pub Date : 2024-05-14 DOI: 10.1108/jeas-10-2023-0287
Shatakshi Bourai, Rahul Arora, Neetu Yadav
PurposeThe dynamic and evolving nature of the market calls for attention to digital platform firms' survival strategies, building agility for persistence in a continuously changing business environment. In India, the government’s adoption of the Digital Policy is one such change in the business environment for the firms that impact almost all sectors. Such policies cause a disruption wherein digital platform firms must be agile and create a strategic response that will endure any changes. The present study attempts to gain insight into the competitive strategies adopted by the digital platform firms of the consumer durables industry in India, which are implemented to facilitate their growth.Design/methodology/approachThe entire study is conducted in two phases. Phase one includes identifying strategies sampled digital platform firms adopted in response to the digitalization policy, and the second phase evaluates the significance of the adopted plans to persist.FindingsWhile clubbing the 42 strategic responses to a few aggregate dimensions, the study found four types of responses adopted by the digital platform firms in the consumer durable industry to persist in the market. Using a two-step system, the Generalized Method of Moments (GMM) approach, the study found that all four dimensions are statistically significant, positively impacting these firms' profitability.Practical implicationsThe study contributes to the knowledge base of strategic responses to persist for the incumbent platform firms in a dynamic business environment.Originality/valueThe study answers the pertinent research question of how such strategic decisions may be informed in favor of profitability.
目的 市场的动态和不断变化的性质要求人们关注数字平台公司的生存战略,在持续变化的商业环境中建立持久的灵活性。在印度,政府采取的数字政策是企业经营环境的一个变化,几乎影响到所有行业。此类政策会造成混乱,因此数字平台企业必须灵活应对,制定出能够承受任何变化的战略对策。本研究试图深入了解印度耐用消费品行业的数字平台公司所采取的竞争战略,这些战略的实施将促进这些公司的发展。第一阶段包括确定被抽样的数字平台公司为响应数字化政策而采取的战略,第二阶段则评估所采取的计划对持续发展的意义。研究结果在将 42 种战略应对措施归纳为几个综合维度的同时,研究发现耐用消费品行业的数字平台公司为在市场中持续发展而采取的应对措施有四种类型。使用两步法系统,即广义矩法(GMM)方法,研究发现所有四个维度都具有统计意义,对这些公司的盈利能力产生了积极影响。
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引用次数: 0
The role of green bonds in reducing CO2 emissions: a case of developing countries 绿色债券在减少二氧化碳排放中的作用:以发展中国家为例
IF 1.8 Pub Date : 2024-05-13 DOI: 10.1108/jeas-09-2023-0242
Ameena Arshad, Shagufta Parveen, Faisal Nawaz Mir
PurposeThe global economy is growing very fast, and it is also facing environmental challenges. Due to increased economic activities, global warming is rising as a result of greenhouse gas emissions. Concepts like green finance and green investments are emerging to battle climate issues. The present study empirically examines the impact of green bonds on carbon dioxide (CO2) emissions in developing countries, as these countries are producing 63% of CO2 emissions around the globe.Design/methodology/approachTo check this impact, pooled ordinary least squares (OLS), fixed effect and generalized method of moments (GMM) techniques are applied using the annual data of 65 developing countries from 2008 through 2021.FindingsThe results indicate that the overall effect of green bonds on CO2 emissions is negative, as more issuance of green bonds reduces CO2 emissions, confirming results from the existing empirical literature. The study found that more foreign direct investment (FDI) and urbanization lead to more CO2 emissions, while increase in trade openness helps reduce CO2 emissions. It was found that promoting green bonds will help to promote environmentally friendly projects that will help to reduce CO2 emissions. Rapid urbanization has led to more energy demand for various industries like manufacturing, transportation and residential sectors, which leads to more CO2 emissions.Practical implicationsThe policymakers in these countries should make policies that help in reducing carbon emission by increasing green bonds and FDI in supporting projects that are environmentally friendly. Therefore, to mitigate such current and future issues, policymakers in developing countries need to give serious attention to this area to fulfill sustainable development goals.Originality/valueThis study presents a pioneering examination of green bonds and CO2 emissions in 65 lower- and middle-income countries (developing countries). We have tried to cover all developing countries that are causing more greenhouse gas emissions and need to shift to green finance strategies. It will be a contribution to the body of knowledge regarding the role of green bonds in reducing CO2 emissions. The present study will help in assessing the importance of green bonds in bringing low-carbon economies.
目的全球经济增长迅速,同时也面临着环境挑战。由于经济活动增加,温室气体排放导致全球变暖。为应对气候问题,绿色金融和绿色投资等概念应运而生。本研究通过实证研究了绿色债券对发展中国家二氧化碳(CO2)排放的影响,因为这些国家的二氧化碳排放量占全球的 63%。为了检验这种影响,本研究使用了 65 个发展中国家从 2008 年到 2021 年的年度数据,采用了集合普通最小二乘法(OLS)、固定效应和广义矩法(GMM)技术。研究结果表明,绿色债券对二氧化碳排放的总体影响是负的,因为发行更多的绿色债券会减少二氧化碳排放,这证实了现有实证文献的结果。研究发现,更多的外国直接投资(FDI)和城市化会导致更多的二氧化碳排放,而贸易开放度的提高则有助于减少二氧化碳排放。研究发现,推广绿色债券将有助于促进环境友好型项目,从而有助于减少二氧化碳排放。这些国家的决策者应制定有助于减少碳排放的政策,增加绿色债券和外国直接投资,以支持环保项目。因此,为缓解当前和未来的这些问题,发展中国家的政策制定者需要认真关注这一领域,以实现可持续发展目标。我们试图涵盖所有造成更多温室气体排放、需要转向绿色金融战略的发展中国家。本研究将对有关绿色债券在减少二氧化碳排放方面的作用的知识体系做出贡献。本研究将有助于评估绿色债券在实现低碳经济中的重要性。
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引用次数: 0
Information technology investment and rural bank performance in Ghana: the moderating role of ICT diffusion and financial development 加纳的信息技术投资与农村银行绩效:信息和通信技术传播与金融发展的调节作用
IF 1.8 Pub Date : 2024-05-09 DOI: 10.1108/jeas-07-2023-0171
Louis David Jnr. Annor, E. Agyapong, Margarita Robaina, Elisabete Vieira, E. B. Anarfo
PurposeThis study sought to examine the interaction between rural bank performance, information and communication technology (ICT) investment, ICT diffusion and financial development.Design/methodology/approachData were sourced from the Association of Rural Banks (ARB) Apex and World Development Indicators (WDI) for the period 2014–2020. A total of 122 rural banks were used for this study. The study adopted the two-step system generalized method of moments (SGMM) estimation technique in assessing the interactions among variables.FindingsThis study found compelling evidence to support the positive effect of ICT investment on banks’ performance (return on asset and net interest margin). Further, ICT diffusion and financial development positively influence banks’ performance. The results show a positive moderating effect exerted by ICT diffusion and financial development on the impact of bank risk (bank stability) and ICT investment on all three performance measures.Originality/valueThe study focuses on the rural banking sector in the Ghanaian economy, compared to related studies that examine the subject matter for commercial banks. The moderating effects of ICT diffusion and financial development are assessed to guide policy on rural banking development in Ghana.
本研究旨在探讨农村银行绩效、信息和通信技术(ICT)投资、ICT 传播和金融发展之间的互动关系。 数据来源于 2014-2020 年期间的农村银行协会(ARB)Apex 和世界发展指标(WDI)。本研究共使用了 122 家村镇银行的数据。本研究采用了两步系统广义矩法(SGMM)估计技术来评估变量之间的交互作用。研究结果本研究发现了令人信服的证据,支持信息和通信技术投资对银行业绩(资产回报率和净息差)的积极影响。此外,信息与通信技术的传播和金融发展也对银行业绩产生了积极影响。研究结果表明,信息和通信技术的传播和金融发展对银行风险(银行稳定性)和信息和通信技术投资对所有三项绩效指标的影响具有积极的调节作用。研究评估了信息和通信技术推广及金融发展的调节作用,以指导加纳农村银行业的发展政策。
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Journal of Economic and Administrative Sciences
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