Many developed countries have committed to targets to reduce their carbon emissions under international agreements. However, a recent 2021 study found that only one country, The Gambia, is on track to meeting its Paris targets. A key mechanism for achieving these national targets is the government. Therefore, the failure of most countries to meet their targets highlights the importance of evaluating the major policy alternatives. Australia instituted a carbon pricing scheme in 2012 that was repealed in 2014 and subsequently replaced with an emissions reduction fund in 2015. This provides a unique opportunity to study the effects of these two major alternative government policies on government salience. This study applies stakeholder theory and finds that the power and urgency of both policies was weakened by uncertainty, an often-neglected factor affecting stakeholder salience. Furthermore, we note that an evaluation of government salience must also consider firm and industry differences and the effect of positively versus negatively framed interventions.
{"title":"The Effect of the Carbon Tax and the Emission Reduction Fund on Government Salience","authors":"Kirsty Dunbar, M. Wynder, P. Baxter","doi":"10.14453/aabfj.v17i3.06","DOIUrl":"https://doi.org/10.14453/aabfj.v17i3.06","url":null,"abstract":"Many developed countries have committed to targets to reduce their carbon emissions under international agreements. However, a recent 2021 study found that only one country, The Gambia, is on track to meeting its Paris targets. A key mechanism for achieving these national targets is the government. Therefore, the failure of most countries to meet their targets highlights the importance of evaluating the major policy alternatives. Australia instituted a carbon pricing scheme in 2012 that was repealed in 2014 and subsequently replaced with an emissions reduction fund in 2015. This provides a unique opportunity to study the effects of these two major alternative government policies on government salience. This study applies stakeholder theory and finds that the power and urgency of both policies was weakened by uncertainty, an often-neglected factor affecting stakeholder salience. Furthermore, we note that an evaluation of government salience must also consider firm and industry differences and the effect of positively versus negatively framed interventions.","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":"86593712","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}
Felicia Solihin, Raden Alibasya Wisnu Wardhana, Suharno Tan, Asnan Furinto, Dewi Tamara
This research aimed to observe the influence of tenant satisfaction, green awareness, and trust through green image mediation, and moderation by greenwashing perception perceived intention to extend or renew rent and studied in one of the biggest shopping malls in Jakarta. The research collected data through surveys of 229 respondents who are tenants with a minimum of one year of rent at this shopping mall. Although many research projects have shown that tenant satisfaction and tenant trust have a positive influence on tenant intention to extend or renew rent, it had yet to examine the factors of green awareness, green image, and greenwashing perception combined with tenant satisfaction and tenant trust to decide to extend or renew rent. This study found that tenant satisfaction, green awareness, green image, and greenwashing perception influence tenant intention to extend or renew rent. Tenant satisfaction directly influenced tenant intention to extend or renew rent, followed by tenant trust, but does not apply to green awareness. Mediation of green image did not influence tenant intention to extend or renew rent, and greenwashing perception as a moderator on green image negatively affects tenant intention to extend or renew rent. This research contributed not only knowledge about how company management can improve the perception of tenant intention to extend or renew rent through the variables mentioned above but also aligned strategy to Sustainable Development Goals (SDGs) in affordable clean energy, Industry-Innovation, and infrastructure, climate action, and partnerships for the goals by found the phenomenon of tenant satisfaction, green awareness, and tenant trust directly influenced green image. Ritel companies can apply the findings from this study to enhance tenant intention to extend or renew rent and be of further use for further academic research.
{"title":"Tenant Satisfaction, Trust, Green Image as Mediation, and Greenwashing Perception as Mediator of the Perceived Intention to Extend or Renew Rent","authors":"Felicia Solihin, Raden Alibasya Wisnu Wardhana, Suharno Tan, Asnan Furinto, Dewi Tamara","doi":"10.14453/aabfj.v17i5.07","DOIUrl":"https://doi.org/10.14453/aabfj.v17i5.07","url":null,"abstract":"This research aimed to observe the influence of tenant satisfaction, green awareness, and trust through green image mediation, and moderation by greenwashing perception perceived intention to extend or renew rent and studied in one of the biggest shopping malls in Jakarta. The research collected data through surveys of 229 respondents who are tenants with a minimum of one year of rent at this shopping mall. Although many research projects have shown that tenant satisfaction and tenant trust have a positive influence on tenant intention to extend or renew rent, it had yet to examine the factors of green awareness, green image, and greenwashing perception combined with tenant satisfaction and tenant trust to decide to extend or renew rent. This study found that tenant satisfaction, green awareness, green image, and greenwashing perception influence tenant intention to extend or renew rent. Tenant satisfaction directly influenced tenant intention to extend or renew rent, followed by tenant trust, but does not apply to green awareness. Mediation of green image did not influence tenant intention to extend or renew rent, and greenwashing perception as a moderator on green image negatively affects tenant intention to extend or renew rent. This research contributed not only knowledge about how company management can improve the perception of tenant intention to extend or renew rent through the variables mentioned above but also aligned strategy to Sustainable Development Goals (SDGs) in affordable clean energy, Industry-Innovation, and infrastructure, climate action, and partnerships for the goals by found the phenomenon of tenant satisfaction, green awareness, and tenant trust directly influenced green image. Ritel companies can apply the findings from this study to enhance tenant intention to extend or renew rent and be of further use for further academic research.","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":"134882605","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 provides an overview of corruption in Timor-Leste. The extent of corruption in the government and public service. This paper asks: who are the stakeholders? How can they work together? How do these actors manage or fail to manage corruption? More broadly, which successful collaboration mechanisms can be identified from the literature about how to reduce corruption? To provide an answer, in this paper, the literature on an overview of Timor-Leste (TL) corruption is extensively reviewed, with a focus on five particular sectors: an overview of corruption in Timor Leste, primary drivers of corruption, corruption in crucial sectors, legal and institutional framework, other stakeholders, lesson learned from Developed Countries. The paper gives solutions include the nine broad areas of corruption risk mapping, subsidy registers and sunset clauses, transparency initiatives, anti-corruption laws, shared-ownership models between fragile developing countries, partnership with developed countries as continues learning and improvement, national and local culture sensibilities, international connectivity of public corruption perception index, and invested in human capital development.
{"title":"Transparency in International Anti-Corruption Helpdesk Answers: A Case Study in Timor-Leste","authors":"Pascoal da Costa Oliveira, B. Basuki, H. Hamidah","doi":"10.14453/aabfj.v17i4.13","DOIUrl":"https://doi.org/10.14453/aabfj.v17i4.13","url":null,"abstract":"This study provides an overview of corruption in Timor-Leste. The extent of corruption in the government and public service. This paper asks: who are the stakeholders? How can they work together? How do these actors manage or fail to manage corruption? More broadly, which successful collaboration mechanisms can be identified from the literature about how to reduce corruption? To provide an answer, in this paper, the literature on an overview of Timor-Leste (TL) corruption is extensively reviewed, with a focus on five particular sectors: an overview of corruption in Timor Leste, primary drivers of corruption, corruption in crucial sectors, legal and institutional framework, other stakeholders, lesson learned from Developed Countries. The paper gives solutions include the nine broad areas of corruption risk mapping, subsidy registers and sunset clauses, transparency initiatives, anti-corruption laws, shared-ownership models between fragile developing countries, partnership with developed countries as continues learning and improvement, national and local culture sensibilities, international connectivity of public corruption perception index, and invested in human capital development.","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":"80250455","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 required return to fund a defined pension benefit of the Civil Service Pension Fund, managed by KWAP. Based on the four variables, contribution rate, retirement age, life expectancy, and length of service, this study simulates 648 scenarios of required return corresponding to the years of service and post-retirement benefits. Our findings show: First, the minimum years of service for the pension eligibility shall be increased to 20 years. Second, the Government shall increase the contribution rate to at least 13% per worker to KWAP. Third, there are no significant changes in the required rate of return even though the Government extended the retirement age from 55 to 60. Hence, extending the retirement age will not reduce the pension cost. Fourth, this study shows that the contribution period is more crucial than the post-retirement period for the Government to sustain the pension fund. Lastly, there is a need for the Government to set a minimum funding ratio for the KWAP pension fund to ensure its long-term sustainability. As a policy suggestion, the current pension fund needs refinement to ensure long-term sustainability.
{"title":"Determinants of Pension Fund’s Required Return: A Scenario-based simulation of Civil Service Pension Fund","authors":"M. Irfan, Wee‐Yeap Lau","doi":"10.14453/aabfj.v17i4.07","DOIUrl":"https://doi.org/10.14453/aabfj.v17i4.07","url":null,"abstract":"This study examines the required return to fund a defined pension benefit of the Civil Service Pension Fund, managed by KWAP. Based on the four variables, contribution rate, retirement age, life expectancy, and length of service, this study simulates 648 scenarios of required return corresponding to the years of service and post-retirement benefits. Our findings show: First, the minimum years of service for the pension eligibility shall be increased to 20 years. Second, the Government shall increase the contribution rate to at least 13% per worker to KWAP. Third, there are no significant changes in the required rate of return even though the Government extended the retirement age from 55 to 60. Hence, extending the retirement age will not reduce the pension cost. Fourth, this study shows that the contribution period is more crucial than the post-retirement period for the Government to sustain the pension fund. Lastly, there is a need for the Government to set a minimum funding ratio for the KWAP pension fund to ensure its long-term sustainability. As a policy suggestion, the current pension fund needs refinement to ensure long-term sustainability.","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":"86420252","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 research assesses the prediction of Bitcoin prices using the autoregressive integrated moving average (ARIMA) and long-short-term memory (LSTM) models. We forecast the price of Bitcoin for the following day using the static forecast method, with and without re-estimating the forecast model at each step. We take two different training and test samples into consideration for the cross-validation of forecast findings. In the first training sample, ARIMA outperforms LSTM, but in the second training sample, LSTM exceeds ARIMA. Additionally, in the two test-sample forecast periods, LSTM with model re-estimation at each step surpasses ARIMA. Comparing LSTM to ARIMA, the forecasts were much closer to the actual historical prices. As opposed to ARIMA, which could only track the trend of Bitcoin prices, the LSTM model was able to predict both the direction and the value during the specified time period. This research exhibits LSTM's persistent capacity for fluctuating Bitcoin price prediction despite the sophistication of ARIMA.
{"title":"Comparative Performance of LSTM and ARIMA for the Short-Term Prediction of Bitcoin Prices","authors":"Navmeen Latif, Joseph Durai Selvam, Manohar Kapse, Vinod Sharma, Vaishali Mahajan","doi":"10.14453/aabfj.v17i1.15","DOIUrl":"https://doi.org/10.14453/aabfj.v17i1.15","url":null,"abstract":"This research assesses the prediction of Bitcoin prices using the autoregressive integrated moving average (ARIMA) and long-short-term memory (LSTM) models. We forecast the price of Bitcoin for the following day using the static forecast method, with and without re-estimating the forecast model at each step. We take two different training and test samples into consideration for the cross-validation of forecast findings. In the first training sample, ARIMA outperforms LSTM, but in the second training sample, LSTM exceeds ARIMA. Additionally, in the two test-sample forecast periods, LSTM with model re-estimation at each step surpasses ARIMA. Comparing LSTM to ARIMA, the forecasts were much closer to the actual historical prices. As opposed to ARIMA, which could only track the trend of Bitcoin prices, the LSTM model was able to predict both the direction and the value during the specified time period. This research exhibits LSTM's persistent capacity for fluctuating Bitcoin price prediction despite the sophistication of ARIMA.","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":"66672334","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}
Geographical Indications (G.I.s) mean a particular product belonging to a specific Geographical Environment, having a specific traditional knowledge which separates it from similar looking products. Certification is beneficial to both the producer as it can ensure him a premium price and the consumer as it generates the willingness to pay higher on quality assurance.GI also facilitates rural sustainable development as its uniqueness generates conservation of the resources in the concerned community. Bibliometric analysis is the scientific analysis of all the academic work done pertaining to a certain topic under study. It streamlines all the work done in a specific field and is also helpful in highlighting the areas where to focus for research. The main objective of this paper is to study the trend of development of the topic through the analysis of the entire academic work done. Data for the period from 2001 to 2021 was collected from web of science database and analyzed by using R package and VOS viewer software. Overall, 194 research papers were shortlisted. GI certification prevents commercial fraud, it ensures Bio-diversity conservation. Academic contribution has been maximum in the year 2019. Most relevant sources were Sustainability, British food journal. Among the most relevant keywords, frequency of words like Geographical Indications, quality, terroir, food, governance, certification, etc were on the higher side. Europe and USA dominate in certifications and contributions to GI Tagging followed by some developing countries like India, Mexico, Brazil. This study holds great relevance to people from all dimensions of life. There is a need to increase research in this area. The study will suggest several new dimensions to research which will be very much beneficial for the academicians, policy makers and particularly the rural community.
地理标志(G.I.s)是指属于特定地理环境的特定产品，具有将其与类似外观产品区分开来的特定传统知识。认证对生产者和消费者都是有利的，因为它可以确保他获得更高的价格，因为它使消费者愿意为质量保证支付更高的费用。地理标志还促进农村可持续发展，因为它的独特性促使有关社区的资源得到保护。文献计量学分析是对与某一研究主题有关的所有学术工作进行的科学分析。它简化了在特定领域所做的所有工作，也有助于突出重点研究的领域。本文的主要目的是通过对整个学术工作的分析，研究该课题的发展趋势。从web of science数据库中收集2001 - 2021年的数据，使用R软件包和VOS viewer软件进行分析。总共有194篇研究论文入围。地理标志认证防止商业欺诈，确保生物多样性保护。学术贡献在2019年达到最大值。最相关的来源是英国食品杂志《可持续性》。在相关度最高的关键词中，地理标志、质量、风土、食品、治理、认证等关键词出现频率较高。欧洲和美国在认证和对地理标志的贡献方面占主导地位，其次是印度、墨西哥、巴西等一些发展中国家。这项研究对生活各方面的人都有很大的意义。有必要加强这方面的研究。这项研究将提出几个新的研究维度，这将对学者、政策制定者，特别是农村社区非常有益。
{"title":"Geographical Indication and Rural Sustainable Development: A Bibliometric Analysis","authors":"S. Singh, N. Bharti","doi":"10.14453/aabfj.v17i1.03","DOIUrl":"https://doi.org/10.14453/aabfj.v17i1.03","url":null,"abstract":"Geographical Indications (G.I.s) mean a particular product belonging to a specific Geographical Environment, having a specific traditional knowledge which separates it from similar looking products. Certification is beneficial to both the producer as it can ensure him a premium price and the consumer as it generates the willingness to pay higher on quality assurance.GI also facilitates rural sustainable development as its uniqueness generates conservation of the resources in the concerned community. Bibliometric analysis is the scientific analysis of all the academic work done pertaining to a certain topic under study. It streamlines all the work done in a specific field and is also helpful in highlighting the areas where to focus for research. The main objective of this paper is to study the trend of development of the topic through the analysis of the entire academic work done. Data for the period from 2001 to 2021 was collected from web of science database and analyzed by using R package and VOS viewer software. Overall, 194 research papers were shortlisted. GI certification prevents commercial fraud, it ensures Bio-diversity conservation. Academic contribution has been maximum in the year 2019. Most relevant sources were Sustainability, British food journal. Among the most relevant keywords, frequency of words like Geographical Indications, quality, terroir, food, governance, certification, etc were on the higher side. Europe and USA dominate in certifications and contributions to GI Tagging followed by some developing countries like India, Mexico, Brazil. This study holds great relevance to people from all dimensions of life. There is a need to increase research in this area. The study will suggest several new dimensions to research which will be very much beneficial for the academicians, policy makers and particularly the rural community.","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":"66672492","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}
Vasundhara Sen, Akanksha Hajela, G. Suneeth, Sarvesh Saxena, Ayush Deore
India's commitment to Electric Vehicles (EV) is a prime program furthering the country's achievement of Sustainable Development Goal (SDG) number 7. However, in spite of the much-needed policy push, EV adoption in India has been slow, both in private ownership and in public mobility. The average Indian commuter still depends heavily on public transport such as public buses, railways and rickshaws. Thus, the success of the EV transition in India lies in the speed with which e-vehicles can be developed and adopted in public transport solutions. This study assesses the feasibility of converting the public transport fleet (buses and 3 wheelers) into e-vehicles for the city of Pune. Pune records high per capita private vehicle ownership, resulting in high traffic congestion, traffic indiscipline issues and high vehicular fatalities. It is thus imperative that not only should public transport usage increase in the city, but it should also be electric, such that sustainability goals are achieved. This study presents a techno-economic analysis of greening Pune's public transport fleet. This paper begins with section 1, which introduces the EV landscape in India. Section 2 details the Total Cost of Ownership (TCO) framework, which evaluates financial costs associated with EVs in public transport fleets. Section 3 presents model results from the TCO analysis. Payback calculations are also presented to understand the minimum number of years to realise EV investment payback. Section 4 finally concludes this paper by presenting demand-side and supply-side interventions for a speedy EV transition for public transport fleets in Pune Metro Region.
{"title":"Greening of Public Transport in Pune – A Feasibility Study","authors":"Vasundhara Sen, Akanksha Hajela, G. Suneeth, Sarvesh Saxena, Ayush Deore","doi":"10.14453/aabfj.v17i1.09","DOIUrl":"https://doi.org/10.14453/aabfj.v17i1.09","url":null,"abstract":"India's commitment to Electric Vehicles (EV) is a prime program furthering the country's achievement of Sustainable Development Goal (SDG) number 7. However, in spite of the much-needed policy push, EV adoption in India has been slow, both in private ownership and in public mobility. The average Indian commuter still depends heavily on public transport such as public buses, railways and rickshaws. Thus, the success of the EV transition in India lies in the speed with which e-vehicles can be developed and adopted in public transport solutions. This study assesses the feasibility of converting the public transport fleet (buses and 3 wheelers) into e-vehicles for the city of Pune. Pune records high per capita private vehicle ownership, resulting in high traffic congestion, traffic indiscipline issues and high vehicular fatalities. It is thus imperative that not only should public transport usage increase in the city, but it should also be electric, such that sustainability goals are achieved. This study presents a techno-economic analysis of greening Pune's public transport fleet. This paper begins with section 1, which introduces the EV landscape in India. Section 2 details the Total Cost of Ownership (TCO) framework, which evaluates financial costs associated with EVs in public transport fleets. Section 3 presents model results from the TCO analysis. Payback calculations are also presented to understand the minimum number of years to realise EV investment payback. Section 4 finally concludes this paper by presenting demand-side and supply-side interventions for a speedy EV transition for public transport fleets in Pune Metro Region.","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":"66672600","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}
U. Widyastuti, Erie Febrian, S. Sutisna, Tettet Fitrijanti
A significant number of studies have explored market discipline as indicated by investors or customers being sensitive toward the excessive risks taken by banks. Yet no scholars have sought to review this topic from the behavioural finance perspective. This study defines market discipline as withdrawal behaviour, captured here using the theory of planned behaviour (TPB) as one of the behavioural finance theories. This study aims to determine the psychological and social factors influencing market discipline from a behavioural perspective, by employing the TPB. This study’s sample comprised of 93 academicians who invested in Sharia mutual funds in Greater Jakarta, Indonesia. The results show that the intention to withdraw and perceived behavioural control (PBC) are able to predict the market discipline, while the intention to withdraw from Sharia mutual funds is determined by the subjective norms and PBC. Attitudes towards withdrawal are shown to be insignificant in explaining the intention to withdraw from Sharia mutual funds. 5
{"title":"Could the Theory of Planned Behaviour Explain Market Discipline in Sharia Mutual Funds?","authors":"U. Widyastuti, Erie Febrian, S. Sutisna, Tettet Fitrijanti","doi":"10.14453/aabfj.v17i4.02","DOIUrl":"https://doi.org/10.14453/aabfj.v17i4.02","url":null,"abstract":"A significant number of studies have explored market discipline as indicated by investors or customers being sensitive toward the excessive risks taken by banks. Yet no scholars have sought to review this topic from the behavioural finance perspective. This study defines market discipline as withdrawal behaviour, captured here using the theory of planned behaviour (TPB) as one of the behavioural finance theories. This study aims to determine the psychological and social factors influencing market discipline from a behavioural perspective, by employing the TPB. This study’s sample comprised of 93 academicians who invested in Sharia mutual funds in Greater Jakarta, Indonesia. The results show that the intention to withdraw and perceived behavioural control (PBC) are able to predict the market discipline, while the intention to withdraw from Sharia mutual funds is determined by the subjective norms and PBC. Attitudes towards withdrawal are shown to be insignificant in explaining the intention to withdraw from Sharia mutual funds. 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":"78805872","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}
In this collection of fifteen articles we revisited the various aspects of sustainable development goals and how industries are proactively strategizing to create a greener and healthier world.
{"title":"Sustainable Development Goal Aligned Business Practices","authors":"Sonali Bhattacharya, Dipasha Sharma","doi":"10.14453/aabfj.v17i1.01","DOIUrl":"https://doi.org/10.14453/aabfj.v17i1.01","url":null,"abstract":"In this collection of fifteen articles we revisited the various aspects of sustainable development goals and how industries are proactively strategizing to create a greener and healthier world.","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":"66672416","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":"Determinants of Client Acceptance Decisions and the Impact on the Reputation of Public Accounting Office Firms (KAPs) in Indonesia","authors":"Afly Yessie, Ilya Avianti, Poppy Sofia","doi":"10.14453/aabfj.v17i2.10","DOIUrl":"https://doi.org/10.14453/aabfj.v17i2.10","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":"86693065","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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