Siti Nurhazwani Kamarudin, Norsiah Norsiah, Abdul Rahim Ridzuan
The tax reformation and economic development in Malaysia have sparked the motivation of this study to understand the influence of such reform on consumers’ burden. An investigation into these relationships is important due to the current increase on consumers burden which had become a popular issue since the introduction of GST in 2015, and the comeback of SST in 2018 to replace the GST. This study intends to provide evidence concerning Malaysian tax reform and economic growth on consumers burden by examining the influence on price level. It employs the Autoregressive Distributed Lag Error Correction Model (ARDL-ECM) estimation to analyze quarterly data for the period 1996-2020. The findings reveal that indirect taxes have negative relationship both in the short and long run while economic growth is positively related with consumers’ burden. This outcome rules out the public accusation that the tax reform would cause the price level to increase hence worsen the consumer’s burden. Nevertheless, it is the economic growth that consumers need to take advantage of as it positively influences the demand for goods and services hence increase the price. The study shed further direction for the government in formulating taxation and economic policies so as not to compromising the burden of consumers.
{"title":"The Influence of Taxation and Economic Growth on Consumers’ Burden in Malaysia","authors":"Siti Nurhazwani Kamarudin, Norsiah Norsiah, Abdul Rahim Ridzuan","doi":"10.58915/ijbt.v13i2.952","DOIUrl":"https://doi.org/10.58915/ijbt.v13i2.952","url":null,"abstract":"The tax reformation and economic development in Malaysia have sparked the motivation of this study to understand the influence of such reform on consumers’ burden. An investigation into these relationships is important due to the current increase on consumers burden which had become a popular issue since the introduction of GST in 2015, and the comeback of SST in 2018 to replace the GST. This study intends to provide evidence concerning Malaysian tax reform and economic growth on consumers burden by examining the influence on price level. It employs the Autoregressive Distributed Lag Error Correction Model (ARDL-ECM) estimation to analyze quarterly data for the period 1996-2020. The findings reveal that indirect taxes have negative relationship both in the short and long run while economic growth is positively related with consumers’ burden. This outcome rules out the public accusation that the tax reform would cause the price level to increase hence worsen the consumer’s burden. Nevertheless, it is the economic growth that consumers need to take advantage of as it positively influences the demand for goods and services hence increase the price. The study shed further direction for the government in formulating taxation and economic policies so as not to compromising the burden of consumers.","PeriodicalId":516049,"journal":{"name":"International Journal of Business and Technopreneurship (IJBT)","volume":"5 s11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141681594","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}
Mohd Irwan Abdul Rani, Salwa Zolkaflil, Sharifah Nazatul Faiza Syed Mustapha Nazri
This article discusses the roles played by the enforcement agency, the current money mule situation, and the challenges faced by enforcement agency investigation officers in money mule investigations. An interview with informant from one of the Malaysian Enforcement Department, was conducted to gather his insights. An enforcement officer launches a money mule investigation based on the victim’s police report or Suspicious Transaction Report (STR). Investigation into money mule cases received by law enforcement agency is guided by Penal Code 424 and AMLATFPUAA 2001, which clearly expound the offence implicated in the money mule syndicate. The output from the interview is analysed under content analysis, whereupon the large amount of extracted information is summarised and arranged into important themes that address the research objective. The major challenges faced in criminal investigation include lack of cooperation from telco, delayed response from banks when requested to provide crucial information, wrong public perceptions on enforcement agency’s aggressiveness to fight money mule, lengthy investigation procedure, limited resources and lackadaisical attitude towards money mule threat. The challenges undermine the fight to eradicate the money mule phenomenon, one of the most critical financial crime threats in Malaysia. A slew of changes that enforcement agency is keen to see are proposed, including a more proactive telco regulator, a shorter processing period by banks in responding to production orders from enforcement agencies, and a steeper involvement by the media to build public awareness.
{"title":"The Trends and Challenges of Money Mule Investigation by Malaysian Enforcement Agency","authors":"Mohd Irwan Abdul Rani, Salwa Zolkaflil, Sharifah Nazatul Faiza Syed Mustapha Nazri","doi":"10.58915/ijbt.v13i1.963","DOIUrl":"https://doi.org/10.58915/ijbt.v13i1.963","url":null,"abstract":"This article discusses the roles played by the enforcement agency, the current money mule situation, and the challenges faced by enforcement agency investigation officers in money mule investigations. An interview with informant from one of the Malaysian Enforcement Department, was conducted to gather his insights. An enforcement officer launches a money mule investigation based on the victim’s police report or Suspicious Transaction Report (STR). Investigation into money mule cases received by law enforcement agency is guided by Penal Code 424 and AMLATFPUAA 2001, which clearly expound the offence implicated in the money mule syndicate. The output from the interview is analysed under content analysis, whereupon the large amount of extracted information is summarised and arranged into important themes that address the research objective. The major challenges faced in criminal investigation include lack of cooperation from telco, delayed response from banks when requested to provide crucial information, wrong public perceptions on enforcement agency’s aggressiveness to fight money mule, lengthy investigation procedure, limited resources and lackadaisical attitude towards money mule threat. The challenges undermine the fight to eradicate the money mule phenomenon, one of the most critical financial crime threats in Malaysia. A slew of changes that enforcement agency is keen to see are proposed, including a more proactive telco regulator, a shorter processing period by banks in responding to production orders from enforcement agencies, and a steeper involvement by the media to build public awareness.","PeriodicalId":516049,"journal":{"name":"International Journal of Business and Technopreneurship (IJBT)","volume":"78 s343","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141682834","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 investigates the effect of human capital development, employee coaching, and career support on organisational commitment among employees at Union Bank Plc, Lagos, Nigeria. The study employed a cross-sectional design with purposive and random sampling. Data were analysed based on 169 respondents from the Ilupeju branch of Union Bank Nigeria Plc, Lagos, by using a self-administered questionnaire. The sample for the study was determined using the Yamane formula, and the data obtained from the respondents were analysed using descriptive statistics involving frequency and percentage for the respondents’ socio-demographic characteristics, while multiple regression analysis through SPSS was used to test the formulated hypotheses. The study found that human capital development (p = 0.768 > 0.05) and employee coaching (p = 0.557 > 0.05) do not significantly affect organisational commitment. However, employees’ career development (p = 0.02 < 0.05) significantly affects organisational commitment. The study, therefore, recommends that the management of banks should not only invest adequately in developing their human capital to enhance their skills and competence in work operations but also ensure their conversion to full-time or permanent employees to make them feel that the bank has invested in their development and is also concerned about their stability in the organisation and therefore increase their organisational commitment.
{"title":"The Effects of Human Capital Development, Employee Coaching and Career Support on Organisational Commitment among Employees in Lagos, Nigeria","authors":"Samuel Okeke, Tunde Elegbede","doi":"10.58915/ijbt.v14i1.285","DOIUrl":"https://doi.org/10.58915/ijbt.v14i1.285","url":null,"abstract":"This study investigates the effect of human capital development, employee coaching, and career support on organisational commitment among employees at Union Bank Plc, Lagos, Nigeria. The study employed a cross-sectional design with purposive and random sampling. Data were analysed based on 169 respondents from the Ilupeju branch of Union Bank Nigeria Plc, Lagos, by using a self-administered questionnaire. The sample for the study was determined using the Yamane formula, and the data obtained from the respondents were analysed using descriptive statistics involving frequency and percentage for the respondents’ socio-demographic characteristics, while multiple regression analysis through SPSS was used to test the formulated hypotheses. The study found that human capital development (p = 0.768 > 0.05) and employee coaching (p = 0.557 > 0.05) do not significantly affect organisational commitment. However, employees’ career development (p = 0.02 < 0.05) significantly affects organisational commitment. The study, therefore, recommends that the management of banks should not only invest adequately in developing their human capital to enhance their skills and competence in work operations but also ensure their conversion to full-time or permanent employees to make them feel that the bank has invested in their development and is also concerned about their stability in the organisation and therefore increase their organisational commitment. \u0000 ","PeriodicalId":516049,"journal":{"name":"International Journal of Business and Technopreneurship (IJBT)","volume":"30 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140424449","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}
With the emergence of Education 4.0, Artificial Intelligence (AI) is increasingly being used and integrated in higher education institutions in recent years. It is hardly surprising as we are living in the era of digital technologies and a transformational shift in the educational system. This conceptual article proposes a study on adoption of artificial intelligence (AI) in higher education among undergraduate students. Drawing from the Theoretical model of The Unified Theory of Acceptance and Use of Technology (UTAUT), this study aims to examine the influence between the key variables in the UTAUT model such as performance expectation, effort expectation, social influence and facilitating conditions on attitudes and behavioral intention towards AI adoption in higher education institutions. This study will utilize quantitative research design using Structural Equation Modeling - Partial Least Squares (SEM-PLS) to analyze the data. It becomes central to investigate such AI adoption tendency among students as this will aid the institutions to tap into the potential problems and opportunities that may arise with its adoptions and usage. This study also attempts to clarify the potential linkages by engaging in a discussion prior to conducting empirical testing.
{"title":"Navigating the Adoption of Artificial Intelligence in Higher Education","authors":"Farhana Hanim Mohsin, Norhayati Md Isa, Khairunnisa Ishak, Hatijah Mohamed Salleh","doi":"10.58915/ijbt.v14i1.433","DOIUrl":"https://doi.org/10.58915/ijbt.v14i1.433","url":null,"abstract":"With the emergence of Education 4.0, Artificial Intelligence (AI) is increasingly being used and integrated in higher education institutions in recent years. It is hardly surprising as we are living in the era of digital technologies and a transformational shift in the educational system. This conceptual article proposes a study on adoption of artificial intelligence (AI) in higher education among undergraduate students. Drawing from the Theoretical model of The Unified Theory of Acceptance and Use of Technology (UTAUT), this study aims to examine the influence between the key variables in the UTAUT model such as performance expectation, effort expectation, social influence and facilitating conditions on attitudes and behavioral intention towards AI adoption in higher education institutions. This study will utilize quantitative research design using Structural Equation Modeling - Partial Least Squares (SEM-PLS) to analyze the data. It becomes central to investigate such AI adoption tendency among students as this will aid the institutions to tap into the potential problems and opportunities that may arise with its adoptions and usage. This study also attempts to clarify the potential linkages by engaging in a discussion prior to conducting empirical testing.","PeriodicalId":516049,"journal":{"name":"International Journal of Business and Technopreneurship (IJBT)","volume":"23 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140427547","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}
Accounting Information Systems (AIS) play a pivotal role in shaping the financial performance of companies in Malaysia, with particular significance for Small and Medium-Sized Enterprises (SMEs). However, the intricate nature of AIS presents formidable challenges and barriers for SMEs, necessitating a thorough examination of its impact on their operational efficiency and financial outcomes. This study aims to elucidate the nexus between AIS and SMEs' financial performance by focusing on three crucial variables: timeliness, transparency, and accuracy. The study employed questionnaire surveys, with a total sample size of 357 respondents drawn from a population of 4,735 SMEs in Kangar, Perlis. Utilising SPSS Statistics Software, the collected data underwent rigorous analysis, including correlation and multi-regression analyses. The results underscored a highly significant impact of timeliness, transparency, and accuracy of AIS on SMEs' financial performance. These findings offer invaluable insights into the pivotal role of AIS in augmenting SMEs' financial performance, highlighting avenues for optimising their accounting systems. By shedding light on the intricate dynamics between AIS and SMEs' financial outcomes, this research contributes to a deeper understanding of the mechanisms underpinning effective financial management in the SME sector. Moreover, it provides actionable recommendations for SMEs to leverage AIS effectively, thereby enhancing their competitiveness and sustainability in the dynamic business landscape of Malaysia.
{"title":"The Influence of Accounting Information System on Financial Performance of Small and Medium-Sized Enterprises in Kangar, Perlis","authors":"Edwin Tian Weng Lin, Shafawaty Mohamad Shabri, Jia Yu Yeap","doi":"10.58915/ijbt.v14i1.306","DOIUrl":"https://doi.org/10.58915/ijbt.v14i1.306","url":null,"abstract":"Accounting Information Systems (AIS) play a pivotal role in shaping the financial performance of companies in Malaysia, with particular significance for Small and Medium-Sized Enterprises (SMEs). However, the intricate nature of AIS presents formidable challenges and barriers for SMEs, necessitating a thorough examination of its impact on their operational efficiency and financial outcomes. This study aims to elucidate the nexus between AIS and SMEs' financial performance by focusing on three crucial variables: timeliness, transparency, and accuracy. The study employed questionnaire surveys, with a total sample size of 357 respondents drawn from a population of 4,735 SMEs in Kangar, Perlis. Utilising SPSS Statistics Software, the collected data underwent rigorous analysis, including correlation and multi-regression analyses. The results underscored a highly significant impact of timeliness, transparency, and accuracy of AIS on SMEs' financial performance. These findings offer invaluable insights into the pivotal role of AIS in augmenting SMEs' financial performance, highlighting avenues for optimising their accounting systems. By shedding light on the intricate dynamics between AIS and SMEs' financial outcomes, this research contributes to a deeper understanding of the mechanisms underpinning effective financial management in the SME sector. Moreover, it provides actionable recommendations for SMEs to leverage AIS effectively, thereby enhancing their competitiveness and sustainability in the dynamic business landscape of Malaysia.","PeriodicalId":516049,"journal":{"name":"International Journal of Business and Technopreneurship (IJBT)","volume":"73 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140426966","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 aims to look at the long-term and short-term links between institutions' quality and public debt. The analysis seeks to shed light on two key aspects: firstly, the influence of country-level institutional quality on public debt, and secondly, the duration of the effects or shocks caused by this relationship. This research employs time-series data spanning from 1996 to 2017 to examine the relationship between institutional quality at the country level and public debt in Japan. Various econometric techniques were employed to analyse the determinants of public debt in Japan, including ’The Unit Root Test, Johansen's Co-integration Analysis, Vector Error Correction (VEC) Model, Variance Decomposition, Impulse Response Analysis, Pairwise Granger Causality Test, and The Toda-Yamamoto Model’. The results of the estimation demonstrate a statistically significant correlation between country-level institutional quality and public debt, both in the long and short term. The evidence indicates that factors such as Voice and Accountability (VA), Political Stability (PS), Government Effectiveness (GE), and Regulatory Quality (RQ) have a negative and statistically significant impact on public debt. Conversely, the Rule of Law (RL) and Control of Corruption (CC) exhibit a positive and statistically significant influence on public debt. The occurrence of public debt can frequently be attributed to the insufficient focus of policymakers, which can be attributed to governance deficiencies. Hence, the implementation of public debt management is necessary to mitigate the possibility of default. The findings indicate that it would be advisable for Japan to enact comprehensive policies aimed at mitigating public debt.
{"title":"High Public Debt in Japan: The Institutional Quality Perspective","authors":"Attia Aman Ullah, Waqar Mehmood, Rasidah Mohd‐Rashid, Atul Karim Patwari, Aman-Ullah Attiqa","doi":"10.58915/ijbt.v14i1.275","DOIUrl":"https://doi.org/10.58915/ijbt.v14i1.275","url":null,"abstract":"This study aims to look at the long-term and short-term links between institutions' quality and public debt. The analysis seeks to shed light on two key aspects: firstly, the influence of country-level institutional quality on public debt, and secondly, the duration of the effects or shocks caused by this relationship. This research employs time-series data spanning from 1996 to 2017 to examine the relationship between institutional quality at the country level and public debt in Japan. Various econometric techniques were employed to analyse the determinants of public debt in Japan, including ’The Unit Root Test, Johansen's Co-integration Analysis, Vector Error Correction (VEC) Model, Variance Decomposition, Impulse Response Analysis, Pairwise Granger Causality Test, and The Toda-Yamamoto Model’. The results of the estimation demonstrate a statistically significant correlation between country-level institutional quality and public debt, both in the long and short term. The evidence indicates that factors such as Voice and Accountability (VA), Political Stability (PS), Government Effectiveness (GE), and Regulatory Quality (RQ) have a negative and statistically significant impact on public debt. Conversely, the Rule of Law (RL) and Control of Corruption (CC) exhibit a positive and statistically significant influence on public debt. The occurrence of public debt can frequently be attributed to the insufficient focus of policymakers, which can be attributed to governance deficiencies. Hence, the implementation of public debt management is necessary to mitigate the possibility of default. The findings indicate that it would be advisable for Japan to enact comprehensive policies aimed at mitigating public debt.","PeriodicalId":516049,"journal":{"name":"International Journal of Business and Technopreneurship (IJBT)","volume":"22 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140426623","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 study conducted a comprehensive examination to assess the impact of entrepreneurial innovativeness on organisational resilience within the Small and Medium-Sized Enterprises (SMEs) sector in Lagos State, Nigeria. In today's fiercely competitive business environment, it is imperative for startups and SMEs to consistently foster innovation as a core component of their operational strategy. This research employed a descriptive research design and gathered data from a sample of 500 business owners representing various SMEs sectors. The primary data collection tool was a self-structured questionnaire. The study's findings revealed a significant and positive correlation between entrepreneurial innovativeness within business organisations and their corresponding levels of organisational resilience. This correlation underscores the pivotal role that innovation plays in determining an organisation’s ability to withstand and navigate through challenging and turbulent conditions, especially in the context of SMEs in Lagos State. In light of these findings, the study puts forth valuable recommendations for business owners, particularly those at the startup stage. It strongly advises that businesses, regardless of their size, should consistently integrate innovation into their product development, operational processes, and overall organisational culture. By doing so, businesses can not only survive but also make a lasting impact in the highly dynamic and competitive business environment of Lagos State. This proactive approach to innovation is essential for long-term sustainability and success.
{"title":"Innovation and Organisational Resilience among Small and Medium-Sized Enterprises in Lagos State","authors":"Peter Omoyebagbe Oiku","doi":"10.58915/ijbt.v14i1.298","DOIUrl":"https://doi.org/10.58915/ijbt.v14i1.298","url":null,"abstract":"The study conducted a comprehensive examination to assess the impact of entrepreneurial innovativeness on organisational resilience within the Small and Medium-Sized Enterprises (SMEs) sector in Lagos State, Nigeria. In today's fiercely competitive business environment, it is imperative for startups and SMEs to consistently foster innovation as a core component of their operational strategy. This research employed a descriptive research design and gathered data from a sample of 500 business owners representing various SMEs sectors. The primary data collection tool was a self-structured questionnaire. The study's findings revealed a significant and positive correlation between entrepreneurial innovativeness within business organisations and their corresponding levels of organisational resilience. This correlation underscores the pivotal role that innovation plays in determining an organisation’s ability to withstand and navigate through challenging and turbulent conditions, especially in the context of SMEs in Lagos State. In light of these findings, the study puts forth valuable recommendations for business owners, particularly those at the startup stage. It strongly advises that businesses, regardless of their size, should consistently integrate innovation into their product development, operational processes, and overall organisational culture. By doing so, businesses can not only survive but also make a lasting impact in the highly dynamic and competitive business environment of Lagos State. This proactive approach to innovation is essential for long-term sustainability and success.","PeriodicalId":516049,"journal":{"name":"International Journal of Business and Technopreneurship (IJBT)","volume":"41 28","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140425395","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}
Compensation contracts is one of the tools recommended by theorists and scholars towards ensuring that directors perform their function of effective monitoring of an organisation. However, this may induce earnings management (EM) practices as a result of being tied to accounting earnings or stock prices. The study thus evaluated the effect of directors’ compensation on EM practices within the Nigerian banking sector anchored on the Agency Theory. Adjusted population of eleven listed commercial banks was used as the census sampling method was employed. Directors’ compensation was measured using a mix of executive directors and non-executive directors (NEDs) compensation while EM practices was proxy by discretionary provision for loan loss (DPLLs) measured using the Beaver and Engel (1996) model. Using the ordinary least square (OLS) regression, all forms of directors’ compensation except executive compensation were found to have positive effect on EM practices. However, only NEDs fees and allowances was found to have a significant effect on EM practices necessitating the regulation of directors’ compensation. The study concluded that directors’ compensation does affect EM practices of listed banks in Nigeria though to varying extent depending on the kind of compensation. The study recommended a shift of focus from just Chairman compensation to include the totality of NEDs compensation and an institution of guidelines for mandatory disclosure of directors’ compensation. The study thus provides practical contribution for regulatory authorities towards ensuring that the accounting process is rid of EM practices as well as investors by consolidating confidence in the Nigerian banking sector.
{"title":"Directors’ Compensation and Earnings Management Practices: Evidence from the Nigerian Banking Sector","authors":"Muinat Salawu, Semiu Adeyemi, Imoleayo Obigbemi","doi":"10.58915/ijbt.v14i1.308","DOIUrl":"https://doi.org/10.58915/ijbt.v14i1.308","url":null,"abstract":"Compensation contracts is one of the tools recommended by theorists and scholars towards ensuring that directors perform their function of effective monitoring of an organisation. However, this may induce earnings management (EM) practices as a result of being tied to accounting earnings or stock prices. The study thus evaluated the effect of directors’ compensation on EM practices within the Nigerian banking sector anchored on the Agency Theory. Adjusted population of eleven listed commercial banks was used as the census sampling method was employed. Directors’ compensation was measured using a mix of executive directors and non-executive directors (NEDs) compensation while EM practices was proxy by discretionary provision for loan loss (DPLLs) measured using the Beaver and Engel (1996) model. Using the ordinary least square (OLS) regression, all forms of directors’ compensation except executive compensation were found to have positive effect on EM practices. However, only NEDs fees and allowances was found to have a significant effect on EM practices necessitating the regulation of directors’ compensation. The study concluded that directors’ compensation does affect EM practices of listed banks in Nigeria though to varying extent depending on the kind of compensation. The study recommended a shift of focus from just Chairman compensation to include the totality of NEDs compensation and an institution of guidelines for mandatory disclosure of directors’ compensation. The study thus provides practical contribution for regulatory authorities towards ensuring that the accounting process is rid of EM practices as well as investors by consolidating confidence in the Nigerian banking sector.","PeriodicalId":516049,"journal":{"name":"International Journal of Business and Technopreneurship (IJBT)","volume":"100 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140426260","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}
Climate change is one of the biggest challenges that the world is currently facing. Therefore, the present study aims to test the impact of carbon emission on climate change mitigation in China at provisional level. Further, this study aims to explore the role of green investment in reducing carbon emissions and enhancing climate change strategies. Data for the present study was gathered from the Organisation for Economic Co-operation and Development (OECD), the World Bank, and the European Union (EU) databases. While the data analysis was conducted through composite indicator estimates, the findings of the present study revealed that there exists a noteworthy association between specific greenhouse gas emission reduction responsibilities and climate change mitigation, with a correlation of 19%. Additionally, a significant 21.5% association is found between activities like carbon trading, production, and consumption of carbon allowances and the energy consumption necessary for effective climate change mitigation measures which are 20.6%. The importance of green investment becomes evident with its impact on energy consumption is 26.5% and its substantial contribution to climate change mitigation measures is 31.3%. These figures surpass the effectiveness of conventional climate management techniques. The study's insights have implications for policymakers and stakeholders, offering a deeper understanding of climate change mitigation measures and emphasising the role of green investment in reducing carbon emissions and energy consumption.
{"title":"Climate Change Mitigation via Green Investment and Energy Consumption: The Mediating Role of Energy Efficiency","authors":"Junaid B. Jahangir, Attia Aman‐Ullah","doi":"10.58915/ijbt.v14i1.310","DOIUrl":"https://doi.org/10.58915/ijbt.v14i1.310","url":null,"abstract":"Climate change is one of the biggest challenges that the world is currently facing. Therefore, the present study aims to test the impact of carbon emission on climate change mitigation in China at provisional level. Further, this study aims to explore the role of green investment in reducing carbon emissions and enhancing climate change strategies. Data for the present study was gathered from the Organisation for Economic Co-operation and Development (OECD), the World Bank, and the European Union (EU) databases. While the data analysis was conducted through composite indicator estimates, the findings of the present study revealed that there exists a noteworthy association between specific greenhouse gas emission reduction responsibilities and climate change mitigation, with a correlation of 19%. Additionally, a significant 21.5% association is found between activities like carbon trading, production, and consumption of carbon allowances and the energy consumption necessary for effective climate change mitigation measures which are 20.6%. The importance of green investment becomes evident with its impact on energy consumption is 26.5% and its substantial contribution to climate change mitigation measures is 31.3%. These figures surpass the effectiveness of conventional climate management techniques. The study's insights have implications for policymakers and stakeholders, offering a deeper understanding of climate change mitigation measures and emphasising the role of green investment in reducing carbon emissions and energy consumption.","PeriodicalId":516049,"journal":{"name":"International Journal of Business and Technopreneurship (IJBT)","volume":"5 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140426209","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}
Susan Hydra Sikayu, Haryanti Baihaki, Amrizah Kamaluddin
This paper examines the effects of tax penalty, the probability of audit and fair treatment to participate in permanent voluntary disclosure (VD), from the perspective of tax professionals. A total of 2,540 questionnaires were distributed to tax professionals in Malaysia using a combination of online and drop-off modes. The potential respondents were selected using a simple random sampling technique. The collected dataset comprised 192 useable questionnaires. To unravel the underlying factors influencing permanent VD, the research employed Smart PLS Version 4.0.9.6 for data analysis. The results revealed that tax penalty and the likelihood of probability of audit are significant in influencing corporate taxpayers’ motivation to partake in permanent VD. Surprisingly, the element of fair treatment towards taxpayers is not significant. In addition, the findings reveal that tax penalty, the probability of audit, and fairness treatment, explain 0.195 of variance (R2) in corporate taxpayers’ motivation towards partaking in permanent VD. The current findings may facilitate policymakers and the tax revenue authority in devising strategies to enhance the attractiveness of permanent VD. An enhanced permanent VD will benefit the tax revenue authority as it saves time and cost of collecting information on tax audits and investigation cases. Our findings contribute to the paucity of published work pertaining to the use of threat and fairness in galvanising participation in permanent VD.
{"title":"The Effect of Tax Penalty, Probability of Audit and Fair Treatment on Permanent Voluntary Disclosure: Tax Professionals’ Perspective","authors":"Susan Hydra Sikayu, Haryanti Baihaki, Amrizah Kamaluddin","doi":"10.58915/ijbt.v14i1.432","DOIUrl":"https://doi.org/10.58915/ijbt.v14i1.432","url":null,"abstract":"This paper examines the effects of tax penalty, the probability of audit and fair treatment to participate in permanent voluntary disclosure (VD), from the perspective of tax professionals. A total of 2,540 questionnaires were distributed to tax professionals in Malaysia using a combination of online and drop-off modes. The potential respondents were selected using a simple random sampling technique. The collected dataset comprised 192 useable questionnaires. To unravel the underlying factors influencing permanent VD, the research employed Smart PLS Version 4.0.9.6 for data analysis. The results revealed that tax penalty and the likelihood of probability of audit are significant in influencing corporate taxpayers’ motivation to partake in permanent VD. Surprisingly, the element of fair treatment towards taxpayers is not significant. In addition, the findings reveal that tax penalty, the probability of audit, and fairness treatment, explain 0.195 of variance (R2) in corporate taxpayers’ motivation towards partaking in permanent VD. The current findings may facilitate policymakers and the tax revenue authority in devising strategies to enhance the attractiveness of permanent VD. An enhanced permanent VD will benefit the tax revenue authority as it saves time and cost of collecting information on tax audits and investigation cases. Our findings contribute to the paucity of published work pertaining to the use of threat and fairness in galvanising participation in permanent VD.","PeriodicalId":516049,"journal":{"name":"International Journal of Business and Technopreneurship (IJBT)","volume":"15 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140427806","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：