The Defined Benefit Division of UniSuper is a large defined benefit superannuation scheme in Australia for public universities. Unlike public service superannuation schemes in Australia, it is not guaranteed by the employers. This has previously led to a reduction in benefits of the scheme due to expected funding shortfalls. This paper examines longstanding and more recent issues with the funding of the Defined Benefit Division. Recent changes to superannuation laws in Australia may result in further benefit reductions for the scheme in the future. Should new eligible employees join the Defined Benefit Division? What form of retirement benefit should be taken by retiring Defined Benefit Division members? The paper examines these two key questions. Employees who are contemplating joining the Defined Benefit Division, or those Defined Benefit Division members about to retire, have some very important decisions to make. 2
{"title":"Joining or Exiting the Defined Benefit Division Superannuation Scheme of UniSuper","authors":"John P. Christie","doi":"10.14453/aabfj.v17i4.10","DOIUrl":"https://doi.org/10.14453/aabfj.v17i4.10","url":null,"abstract":"The Defined Benefit Division of UniSuper is a large defined benefit superannuation scheme in Australia for public universities. Unlike public service superannuation schemes in Australia, it is not guaranteed by the employers. This has previously led to a reduction in benefits of the scheme due to expected funding shortfalls. This paper examines longstanding and more recent issues with the funding of the Defined Benefit Division. Recent changes to superannuation laws in Australia may result in further benefit reductions for the scheme in the future. Should new eligible employees join the Defined Benefit Division? What form of retirement benefit should be taken by retiring Defined Benefit Division members? The paper examines these two key questions. Employees who are contemplating joining the Defined Benefit Division, or those Defined Benefit Division members about to retire, have some very important decisions to make. 2","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90972277","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}
Scott Bernabas Felix, Jasman Tuyon, Hylmee Matahir, M. F. Ghazali
Focusing on the hedging-stock pricing research landscape, this research investigates the role of different futures hedging instruments, namely oil futures, gold futures, and VIX futures and the effect of net hedging benefits by employing them on oil price risk exposure to Asia-Pacific airline firms’ stock returns using the hedging-stock pricing model. This research examines 22 Asia-Pacific airline firms’ stock returns behaviour with monthly frequency data from 2010 to 2019. A complementary analysis approach using the fixed effect panel and quantile regressions are used to analyse the research model. The findings confirm the negative effects of oil price risk and the benefits of hedging oil price risk on airline stock returns, and the superiority of gold futures over oil futures and VIX futures as effective hedging instruments. The findings provide hedging insights to investors to manage equity investment against oil price risk. In the academic context, little is known about the benefits of cross-commodity hedging to reduce risk in equity investment and this work advances the hedging-stock pricing research. This research confirmed pairing of gold futures-airline stock produces an effective hedge. The equity investors could use cross-hedging strategy to enhance airline stock investment portfolio returns. 5
{"title":"Hedging the Oil Price Risk Factor on Airline Stock Returns in the Asia-Pacific: A Test of Effective Hedging Instruments","authors":"Scott Bernabas Felix, Jasman Tuyon, Hylmee Matahir, M. F. Ghazali","doi":"10.14453/aabfj.v17i2.09","DOIUrl":"https://doi.org/10.14453/aabfj.v17i2.09","url":null,"abstract":"Focusing on the hedging-stock pricing research landscape, this research investigates the role of different futures hedging instruments, namely oil futures, gold futures, and VIX futures and the effect of net hedging benefits by employing them on oil price risk exposure to Asia-Pacific airline firms’ stock returns using the hedging-stock pricing model. This research examines 22 Asia-Pacific airline firms’ stock returns behaviour with monthly frequency data from 2010 to 2019. A complementary analysis approach using the fixed effect panel and quantile regressions are used to analyse the research model. The findings confirm the negative effects of oil price risk and the benefits of hedging oil price risk on airline stock returns, and the superiority of gold futures over oil futures and VIX futures as effective hedging instruments. The findings provide hedging insights to investors to manage equity investment against oil price risk. In the academic context, little is known about the benefits of cross-commodity hedging to reduce risk in equity investment and this work advances the hedging-stock pricing research. This research confirmed pairing of gold futures-airline stock produces an effective hedge. The equity investors could use cross-hedging strategy to enhance airline stock investment portfolio returns. 5","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84814094","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}
Design/methodology/approach – The methodology followed is eminently qualitative-exploratory based on the administration of questionnaires, aimed at knowing which strategies have been implemented or what strategies are in the process of implementing by the companies to adapt to the challenge. Findings - Our findings show how large companies adapt their business to changing environmental conditions within a short period of time and what they expect in the future. Originality/value - The work presents elements of novelty, as an empirical study in managing the impact of SDGs framework on businesses belonging to the Italian territory.
{"title":"Sustainable Development Goals: How do Companies React?","authors":"S. Vignini","doi":"10.14453/aabfj.v17i3.08","DOIUrl":"https://doi.org/10.14453/aabfj.v17i3.08","url":null,"abstract":"Design/methodology/approach – The methodology followed is eminently qualitative-exploratory based on the administration of questionnaires, aimed at knowing which strategies have been implemented or what strategies are in the process of implementing by the companies to adapt to the challenge. Findings - Our findings show how large companies adapt their business to changing environmental conditions within a short period of time and what they expect in the future. Originality/value - The work presents elements of novelty, as an empirical study in managing the impact of SDGs framework on businesses belonging to the Italian territory.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83699949","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}
Environment, Social, and Governance (ESG) disclosure is a non-financial disclosure that is expected to enhance firms’ transparency, ease estimation of risk, hence lower cost of equity (CoE). However prior studies show mixed results. Using Institutional theory, this paper argues that sustainability policy intervention could have a different effect. However, this framework expects that the more ESG disclosure, the higher firms’ cost of equity (CoE) due to shareholders’ perception of mindless ESG plan. The policy intervention examined is government regulation of mandatory sustainability practices. This study uses a sample of 98 basic materials sector companies in eleven Asia countries with 5 years study period from 2017-2021 as a research sample. Using panel-data regression analysis, this study finds that there is a positive relationship between ESG scores and CoE. Moreover, the government policy strengthens such a relationship. Therefore, consistent with coercive mechanism in institutional theory, we conclude that mandatory sustainability disclosure in the Asian Basic material sector companies in-creases firms’ CoE and the existence of mandatory regulation strengthens such a relationship.
{"title":"The Moderating Role of Policy Intervention on the Relationship of Environment, Social, and Governance (ESG) and Cost of Equity Capital: A Study in Basic Materials Companies in Asia","authors":"Yanthi Hutagaol-Martowidjojo, Valentina Tohang, Emmanuella P.T. Payung","doi":"10.14453/aabfj.v17i5.02","DOIUrl":"https://doi.org/10.14453/aabfj.v17i5.02","url":null,"abstract":"Environment, Social, and Governance (ESG) disclosure is a non-financial disclosure that is expected to enhance firms’ transparency, ease estimation of risk, hence lower cost of equity (CoE). However prior studies show mixed results. Using Institutional theory, this paper argues that sustainability policy intervention could have a different effect. However, this framework expects that the more ESG disclosure, the higher firms’ cost of equity (CoE) due to shareholders’ perception of mindless ESG plan. The policy intervention examined is government regulation of mandatory sustainability practices. This study uses a sample of 98 basic materials sector companies in eleven Asia countries with 5 years study period from 2017-2021 as a research sample. Using panel-data regression analysis, this study finds that there is a positive relationship between ESG scores and CoE. Moreover, the government policy strengthens such a relationship. Therefore, consistent with coercive mechanism in institutional theory, we conclude that mandatory sustainability disclosure in the Asian Basic material sector companies in-creases firms’ CoE and the existence of mandatory regulation strengthens such a relationship.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134882626","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}
There are several studies on the internationalization of higher Education in India. However, most of these studies are based on initiatives that have been taken up by private universities in India. Indian Embassies and Consulates (Indian Missions) around the world play an important role in promoting India as a destination for higher education among foreign students. Indian Missions become the first interface for foreign students travelling to India. Sudan is the third largest African country, with a population of over 45 million. India is one of the preferred destinations for Sudanese students travelling abroad for higher studies. Annually about 1500 students travel to India for higher studies, mainly to Pune, Mumbai, Hyderabad, Chennai and Bangalore. A study was conducted on students who have completed University education in India to understand the role of Commercial Diplomacy and Indian Missions in promoting India as a destination for higher education. The outcome of the study provides insights into the importance of Commercial Diplomacy and the role of Indian Missions in promoting India as a destination for Higher Education. Outreach events to promote India as a destination for Higher Education and facilitation of Student visas play a major role in students choosing India as a destination for higher education.
{"title":"The Role of Commercial Diplomacy in Promoting India as a Destination for Higher Education: A Case Study of Sudan","authors":"B. Mubarak, Manish Sinha","doi":"10.14453/aabfj.v17i1.05","DOIUrl":"https://doi.org/10.14453/aabfj.v17i1.05","url":null,"abstract":"There are several studies on the internationalization of higher Education in India. However, most of these studies are based on initiatives that have been taken up by private universities in India. Indian Embassies and Consulates (Indian Missions) around the world play an important role in promoting India as a destination for higher education among foreign students. Indian Missions become the first interface for foreign students travelling to India. Sudan is the third largest African country, with a population of over 45 million. India is one of the preferred destinations for Sudanese students travelling abroad for higher studies. Annually about 1500 students travel to India for higher studies, mainly to Pune, Mumbai, Hyderabad, Chennai and Bangalore. A study was conducted on students who have completed University education in India to understand the role of Commercial Diplomacy and Indian Missions in promoting India as a destination for higher education. The outcome of the study provides insights into the importance of Commercial Diplomacy and the role of Indian Missions in promoting India as a destination for Higher Education. Outreach events to promote India as a destination for Higher Education and facilitation of Student visas play a major role in students choosing India as a destination for higher education.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66672513","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}
The Covid-19 pandemic affects the economy of a country as well as its Micro, Small, and Medium Enterprises (MSMEs). The MSMEs contribute to the economy of a country's GDP and can engross the workforce. In the case of Indonesia, 99% of MSMEs are micro-and small-businesses that need an intervention program from the Government. Having Accounting skills is important to manage MSMEs, as indicated by the OECD report (2017) regarding financial education. Unfortunately, the level of education that the owners of micro to small businesses have is relatively low and therefore, the program should be developed carefully considering the educational background of the sector. Training these business owners on simple accounting skills, which are critically important such as cash in and out records, may be suitable for micro and small businesses. In addition, recognition of their existence is also important by providing them with a business certificate from the city council. The certificate can also be used as a basis to allocate temporary space for the business that does the trading in the street market. Having the certificate recorded and maintained by the city council, as well as the simple financial record, can be used by the Government to base intervention programs such as financial and skill training as well as access to financial support or loan.3
{"title":"The Role of Accounting in Managing Micro, Small and Medium Enterprises (MSMEs): The Case of Indonesia","authors":"Parullan Silaen, Steve Tulig","doi":"10.14453/aabfj.v17i2.08","DOIUrl":"https://doi.org/10.14453/aabfj.v17i2.08","url":null,"abstract":"The Covid-19 pandemic affects the economy of a country as well as its Micro, Small, and Medium Enterprises (MSMEs). The MSMEs contribute to the economy of a country's GDP and can engross the workforce. In the case of Indonesia, 99% of MSMEs are micro-and small-businesses that need an intervention program from the Government. Having Accounting skills is important to manage MSMEs, as indicated by the OECD report (2017) regarding financial education. Unfortunately, the level of education that the owners of micro to small businesses have is relatively low and therefore, the program should be developed carefully considering the educational background of the sector. Training these business owners on simple accounting skills, which are critically important such as cash in and out records, may be suitable for micro and small businesses. In addition, recognition of their existence is also important by providing them with a business certificate from the city council. The certificate can also be used as a basis to allocate temporary space for the business that does the trading in the street market. Having the certificate recorded and maintained by the city council, as well as the simple financial record, can be used by the Government to base intervention programs such as financial and skill training as well as access to financial support or loan.3","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76842445","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}
{"title":"Corporate Governance Quality and Company Performance","authors":"Well Well, Rilo Pambudi","doi":"10.14453/aabfj.v17i2.05","DOIUrl":"https://doi.org/10.14453/aabfj.v17i2.05","url":null,"abstract":"","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89484308","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}
The present study aimed to clarify the risks that banks are exposed to in light of the Covid-19 pandemic, examine the impact of these risks on the quality of financial reports in banks, with an indication of how IFRS 9 can either exacerbate or mitigate these risk and its effects on the financial statements of banks. Finally, provide some solutions to maintain capital adequacy and minimize pandemic risks to which some banks may be exposed. This study used the descriptive and inferential statistics, as well as the questionnaire as a tool for collecting data. The analysis of data by using the statistical program SPSS 25 and Microsoft Excel. Three major findings are outlined in this study. First, there is a statistically significant relationship between Covid-19 pandemic and the increased risks to which banks are exposed based on the results of the tests of the hypotheses. Second, there is a statistically significant relationship between IFRS 9 and the quality of the financial statements. Finally, there is a statistically significant relationship between IFRS 9 and bank risks during of the Covid-19 pandemic. The findings of this study are important for bank executives, auditors, and bodies that set standards for accounting and auditing.
{"title":"The Impact of IFRS 9 on Financial Reporting during Covid-19 from the Point of View of Experts in Europe","authors":"Ildikó Orbán, Oday Tamimi","doi":"10.14453/aabfj.v17i4.03","DOIUrl":"https://doi.org/10.14453/aabfj.v17i4.03","url":null,"abstract":"The present study aimed to clarify the risks that banks are exposed to in light of the Covid-19 pandemic, examine the impact of these risks on the quality of financial reports in banks, with an indication of how IFRS 9 can either exacerbate or mitigate these risk and its effects on the financial statements of banks. Finally, provide some solutions to maintain capital adequacy and minimize pandemic risks to which some banks may be exposed. This study used the descriptive and inferential statistics, as well as the questionnaire as a tool for collecting data. The analysis of data by using the statistical program SPSS 25 and Microsoft Excel. Three major findings are outlined in this study. First, there is a statistically significant relationship between Covid-19 pandemic and the increased risks to which banks are exposed based on the results of the tests of the hypotheses. Second, there is a statistically significant relationship between IFRS 9 and the quality of the financial statements. Finally, there is a statistically significant relationship between IFRS 9 and bank risks during of the Covid-19 pandemic. The findings of this study are important for bank executives, auditors, and bodies that set standards for accounting and auditing.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90059221","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}
The Covid-19 pandemic brought many businesses to a standstill as international travel restriction was imposed across countries in addition to a national lockdown. Firm performances were depressed due to reduced order and output. This study examines whether digitalization has mitigated the negative impact of the Covid-19 pandemic on Malaysia's manufacturing sector. Using sales as the performance yardstick of 24 industrial sectors from January to December 2020, our result shows that manufacturing sales performance was negatively related to the Covid-19 pandemic. However, the adverse impact of Covid-19 was mitigated with a higher level of digitalization. The mitigating role of digitalization remains robust in further analysis. This study has managed to quantify the mitigating effect of Covid-19 on manufacturing sectors. As a policy implication, the government should expedite the introduction of the 5G network, promote digital adoption across all sectors to ensure business continuity and provide an effective response mechanism in any pandemic or crisis.
{"title":"Has Digitalisation Mitigated the Impact of Covid-19 on the Manufacturing Sector’s Performance?","authors":"Tien-Ming Yip, Wee‐Yeap Lau, Shankaran Nambiar","doi":"10.14453/aabfj.v17i2.02","DOIUrl":"https://doi.org/10.14453/aabfj.v17i2.02","url":null,"abstract":"The Covid-19 pandemic brought many businesses to a standstill as international travel restriction was imposed across countries in addition to a national lockdown. Firm performances were depressed due to reduced order and output. This study examines whether digitalization has mitigated the negative impact of the Covid-19 pandemic on Malaysia's manufacturing sector. Using sales as the performance yardstick of 24 industrial sectors from January to December 2020, our result shows that manufacturing sales performance was negatively related to the Covid-19 pandemic. However, the adverse impact of Covid-19 was mitigated with a higher level of digitalization. The mitigating role of digitalization remains robust in further analysis. This study has managed to quantify the mitigating effect of Covid-19 on manufacturing sectors. As a policy implication, the government should expedite the introduction of the 5G network, promote digital adoption across all sectors to ensure business continuity and provide an effective response mechanism in any pandemic or crisis.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87828568","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}
This study examines the impact of risk disclosure on the financial performance of Indonesian Islamic banks and the ability of the Risk Monitoring Committee to moderate them. Quantitative research. OJK regulations in 2014 limited the selection of samples of Islamic banks so that the sample used is 72 Islamic banks in Indonesia from 2014 to 2021. These measures were calculated using the Statistical Package for the Social Sciences (SPSS 20) software SPSS tool (Statistical Package for the Social Sciences). The variables used are the dependent variable (ROE), independent variable (RD), moderating variable (RMC), and control variables (FDR, NPF, and CAR ratios). The findings show that the lower the risk disclosure, the lower the risks the bank faces and the higher it is financial performance. The existence of a risk monitoring committee can moderate the impact of risk disclosure on financial performance. Future research is expected to be able to compare Islamic and conventional commercial banks by adding variations and increasing the number of samples. Additional research can determine whether the findings of this study apply to Islamic banks in other countries. This research is beneficial for banking decision-makers because the completeness and risk assessment are always under the supervision of the risk disclosure committee. This study also adds novelty to the measurement of risk disclosure by utilizing the average inherent risk value.
{"title":"The Moderating Role of Risk Monitoring Committee on the Effect of Risk Disclosure on Financial Performance in Islamic Banks","authors":"L. Africa, Dian Agustia","doi":"10.14453/aabfj.v17i4.11","DOIUrl":"https://doi.org/10.14453/aabfj.v17i4.11","url":null,"abstract":"This study examines the impact of risk disclosure on the financial performance of Indonesian Islamic banks and the ability of the Risk Monitoring Committee to moderate them. Quantitative research. OJK regulations in 2014 limited the selection of samples of Islamic banks so that the sample used is 72 Islamic banks in Indonesia from 2014 to 2021. These measures were calculated using the Statistical Package for the Social Sciences (SPSS 20) software SPSS tool (Statistical Package for the Social Sciences). The variables used are the dependent variable (ROE), independent variable (RD), moderating variable (RMC), and control variables (FDR, NPF, and CAR ratios). The findings show that the lower the risk disclosure, the lower the risks the bank faces and the higher it is financial performance. The existence of a risk monitoring committee can moderate the impact of risk disclosure on financial performance. Future research is expected to be able to compare Islamic and conventional commercial banks by adding variations and increasing the number of samples. Additional research can determine whether the findings of this study apply to Islamic banks in other countries. This research is beneficial for banking decision-makers because the completeness and risk assessment are always under the supervision of the risk disclosure committee. This study also adds novelty to the measurement of risk disclosure by utilizing the average inherent risk value.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87469302","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}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：