Index
Advanced Issues in the Economics of Emerging Markets
ISBN: 978-1-78973-578-9, eISBN: 978-1-78973-577-2
ISSN: 1571-0386
Publication date: 9 June 2020
This content is currently only available as a PDF
Citation
(2020), "Index", Barnett, W.A. and Sergi, B.S. (Ed.) Advanced Issues in the Economics of Emerging Markets (International Symposia in Economic Theory and Econometrics, Vol. 27), Emerald Publishing Limited, Leeds, pp. 175-179. https://doi.org/10.1108/S1571-038620200000027012
Publisher
:Emerald Publishing Limited
Copyright © 2020 Emerald Publishing Limited
INDEX
Abnormal cash flows
, 87
Abnormal returns
, 19–20, 22
Absolute Value of Changes in Net Income (ADNI)
, 89
Access
to credit
, 3
to finance
, 42–44
Accounting
anomalies
, 18
certifications
, 84–85
Accrual earnings management (AEM)
, 80–83, 87, 104, 106
Advance financial literacy (ADVFIN)
, 120–121
Agency conflicts
, 104
Agency theory
, 81–82
Antecedents of women empowerment
, 3–4
Artificial tourism
, 28
ASEAN Economic Community (AEC)
, 144
Authentic leadership
, 50–60
Awareness
, 29
Balanced management
, 53
Bar-code technology
, 75
Basic financial literacy level (BASFIN)
, 121
Batu Secret Zoo
, 28–29
Bibliometric analysis
, 50
Bitcoin
, 118
Book Value to Market Value (BM)
, 90
Brand awareness
, 30
Capital market
, 17
analysis
, 14
reaction
, 18
Company
anomalies
, 18
reputation
, 155
size
, 160
Competitive mediation
, 32
Complementary mediation
, 32
Control variables
, 93, 160
operationalization
, 89–90
Controversies Score of ESG
, 151, 160
Corporate social performance (CSP)
, 153
Country clusters
, 108–110
Cross-sectional model estimation method
, 93
Cultural tourism
, 28
Data compilation
, 55–56
Demographic factors
, 120–121
Density visualization
, 59
Dependent variables
, 91–92
operationalization
, 87–89
Descriptive statistics
, 91–93, 161–163
Destination
awareness
, 28–30, 33
image
, 28–30, 33–34, 36
Developing economy
, 5
Dewan Standar Akuntansi Keuangan (DSAK)
, 128, 130, 134, 137, 140
DFA 954 implementation
, 104
Dial-up mode Internet
, 119
Digital banking systems
, 118
Direct-only mediation
, 32
Disclosure
, 82, 85–86, 105–106, 108, 128, 148–150, 152–154
Domestic decision-making
, 5, 8
determinants
, 7
index
, 7
power
, 2
Earnings management
, 82, 104–106, 108–110
practices
, 104
Earnings quality
, 108–110
Earnings response coefficients (ERC)
, 107
Eco-tourism
, 36
Economic
growth in India
, 4
literacy
, 116–117
turbulence
, 19
Education
, 2–4
Educational tourism
, 28
Efficiency
, 65–68, 85
Electronic WOM
, 29
Environmental, Social, Governance Index (ESG Index)
, 148–167
ESG Combined Score
, 162
ESG Controversies Score
, 162
ESG Controversy Category Score
, 160
ESG controversy index
, 148–149
ESG Environmental Score
, 149, 155, 163
ESG Governance Score
, 149, 156, 163
ESG Pillar Environmental
, 160
ESG Score
, 160
ESG Social Score
, 149, 155, 163
Event anomalies
, 18
Event study
, 14, 16, 18–19, 20
Expected returns
, 19–20
Familiarity
, 135
Financial decision-making
, 118
Financial integration
, 19
Financial knowledge
, 41
Financial literacy
, 116–117
descriptive statistical analysis
, 122
millennials and
, 117–119
of MSMEs
, 40–44, 46
regression results
, 123
research implication
, 124
research methodology
, 120–122
stock market participation, over confidence, and risk averse
, 119–120
validity and reliability test
, 122–123
Financial reporting
, 104, 138
Firm value
, 159
Firm’s Auditor (BIG4)
, 90
Firm’s Current Ratio (CR)
, 90
Firm’s Size (SIZE)
, 89
5-item of MSMEs’ Access to Finance measure
, 42
4-item of MSMEs’ Growth measure
, 42
Fraudulent accounting
, 82
Gallup International Institute (GLI)
, 51
Gender responsive budgeting
, 8
Generation Y
, 117
Good corporate governance
, 156
Google Scholar (GS)
, 54
Harmonization
, 131
Healthy juice production
, 64–75
Heteroscedasticity
, 7
test
, 93
IAS 41 Agriculture
, 130
Incentive-reduction effect
, 83–84
Independent variables
, 92–93
operationalization
, 89
Indirect-only mediation
, 32
Indonesia Stock Exchange (IDX)
, 15
Information
asymmetry
, 104
literacy
, 117
sources
, 29
Insider and outsider economics clusters
country clusters
, 108–110
descriptive statistics
, 108
earnings management
, 104, 108–110
earnings quality
, 108–110
economics cluster
, 105–106
hypotheses development
, 106–107
samples and data sources
, 107
variables
, 107–108
Insider economics countries
, 104–105, 108
Institutional factors
, 105
International Accounting Standards Board (IASB)
, 129, 139
International Financial Reporting Standards (IFRS)
, 128, 133–134
comparison between group of respondents
, 136
convergence in Indonesia
, 128–143
factors influencing global acceptability of
, 139
familiarity level on
, 135
full adoption benefits
, 141
governance factors enhancing IFRS adoption globally
, 140
Investment
, 118
Investors
, 17, 19
JAKPAT
, 120
Jones-modified model
, 107
Kolmogorov–Smirnov test
, 21
Leadership
development
, 50
quality
, 4
Lean system
, 65
Learning experience behavior
, 120
Legal literacy
, 117
Legitimacy
, 157
theory
, 150, 153–154
Length of a Firm’s Operating Cycle (OPCY)
, 89
Leverage (LEV)
, 90, 161
Loss reduction of latex rubber process
, 65
Low earnings management practices
, 106
Managerial entrenchment effect
, 84
Market model
, 20
Market-adjusted model
, 20
Mean-adjusted model
, 20
Mediation regression’s test results
, 33–34
Mendeley application
, 55
Micro, small, and medium enterprises (MSMEs)
, 40
financial literacy and growth
, 40–44
literature review and hypotheses development
, 41–42
methodology
, 42–43
Millennials
, 116–117
and financial literacy
, 117–119
Momentum strategy
, 120
Motivation of tourists
, 28–30
effect of
, 34–35
Multicollinearity test
, 93
Multiple regression analysis
, 32
Natural tourism
, 28
Necessary but non-value added activity (NNVA activity)
, 67
Network visualization
, 58
9-item of MSMEs’ Financial Literacy measure
, 42
No-effect non-mediation
, 32
Non-parametric statistics
, 21
Non-value added activity (NVA activity)
, 67
Numerical literacy
, 117
OLS method
, 163
Open Survey Platform
, 120
Outsider economics countries
, 104–106, 108
Over confidence
, 119–120
behavior
, 122
Paired t-test
, 21, 23, 69
Pearson’s correlation
, 32
Percentage Change in Sales from Previous Year (SGF)
, 90
Perception of financial statement
, 132–133
Pernyataan Standar Akuntansi Keuangan (PSAK)
, 128, 133, 136
Personal finance
, 41
Picking system
, 75
Political awareness and participation
, 3
Positive accounting theory (PAT)
, 81
Price movements
, 14, 18
Principles-based IFRS
, 132
Production waste
, 67
Productivity
, 66
improvement 4. 0
, 65
Proper handling
, 53
Publish or Perish (PoP)
, 54
Purposive sampling
, 31
“Push–pull” tourist visit
, 29
Quality of financial statements
, 104
Questionnaire
, 133
development
, 120
Random effect (RE)
, 65
Real earnings management (REM)
, 80–83, 87, 104, 106
Refinement data
, 54–55
Regression analysis
, 7, 93–97
Relaxation
, 30
Reliability
, 32
test
, 120, 122–123
Research model
, 86–87, 120, 159
Resiliency
, 51
Resource-based theory
, 154
Risk averse behavior
, 119–120
Risk aversion level
, 120–121
Rural communities
, 5, 8
Rural women in India
, 5
Sarbanes–Oxley Act (SOX Act)
, 80
Satisfaction
, 36
Seasonal anomalies
, 18
Self-regulation/internalized ethical perspective
, 52–53
Seven wastes
, 67–68
Signaling theory
, 150–151
Social responsibility
, 156
Socioeconomic environment
, 118
Sorting machine
, 75
SPSS Statistics Version 17.0
, 67
Statistical Package for Social Science (SPSS)
, 32, 67
Stock market participation
, 119–122
Stock prices
, 17
Stock split
, 18
“Stock-holding” puzzle
, 119
Structural Equation Modeling
, 43, 45
Sustainability report
, 148
T/T (unit of time/piece)
, 68
Takt Time
, 68, 73
Taxation
, 138
Terrorism
, 17, 19
terror attacks
, 18
terrorist bombing
, 14–21
Thailand 4.0 program
, 64
Thailand’s food industry
, 64
Top management team expertise (TMT expertise)
, 80–81
AEM
, 82–83
agency theory
, 81–82
data source
, 85–86
descriptive statistics
, 91–93
earnings management
, 82
hypothesis development
, 84
incentive-reduction effect
, 83–84
managerial entrenchment effect
, 84
operationalization of variables
, 87–90
population and sampling method
, 86
regression analysis
, 93–97
regression result for REM
, 97
REM
, 83
with REM and AEM
, 80–81
research model
, 86–87
sample distribution
, 91
effect of TMT characteristics
, 82
Top of Mind awareness
, 30
Total factor productivity (TFP)
, 65
Tourism in Indonesia
, 28–36
Toyota Production System
, 67
Transparency of relationships
, 53
Travel motivations
, 29
Udon Thani Province
, 65
Validity test
, 122–123
Value added activity (VA activity)
, 67
Value stream mapping (VSM)
, 65, 67
Value-added benefits
, 50
Variable operationalization
control
, 89–90
dependent
, 87–89
independent
, 89
Voluntary disclosure
, 154
VOSviewer software
, 57, 60
Wilcoxon test
, 21
Women empowerment
, 2–8
Word of mouth (WOM)
, 28–29, 31–34
World Trade Center (WTC)
, 14
- Prelims
- Chapter 1: Determinants of Women Empowerment as Measured by Domestic Decision-Making: Perspective from a Developing Economy
- Chapter 2: Analysis of the Impact of Terrorist Bombing Acts on Abnormal Return and Trading Volume Activity: Study of Terrorist Bombings Worldwide (2008–2017)
- Chapter 3: Examining the Effect of Destination Awareness, Destination Image, Tourist Motivation, and Word of Mouth on Tourists’ Intention to Revisit
- Chapter 4: Financial Literacy and Growth of Micro, Small, and Medium Enterprises in West Java, Indonesia
- Chapter 5: Authentic Leadership: A Bibliometric Analysis
- Chapter 6: Waste Reduction in Healthy Juice Production with Productivity Improvement 4.0
- Chapter 7: The Effect of Top Management Team Expertise on Corporate’s Accrual and Real Earnings Management
- Chapter 8: Association between Earnings Management and Earnings Quality: Comparative Study between Insider and Outsider Economics Clusters
- Chapter 9: Influence of Financial Literacy on the Stock Market Participation and Financial Behavior among Indonesian Millennials
- Chapter 10: Perceptions of Practitioners, Auditors, and Academics on IFRS Convergence in Indonesia
- Chapter 11: The Effect of Environmental, Social, Governance, and Controversies on Firms’ Value: Evidence from Asia
- Index