Open Access Original Research Article

The Relationship between Market Power and Income Diversity with Ownership Structure as a Moderator – A Study of Vietnamese Commercial Banks

Tin Ho, Quy Vo

Asian Journal of Economics, Business and Accounting, Page 1-16
DOI: 10.9734/ajeba/2019/v10i330106

The Project on Restructuring the Credit Institution System in the first period from 2011 to 2015 and the second period from 2016 to 2020 emphasizes the important role of reducing the relying on traditional activities and increase the share of income from non-credit services. The level of non-interest income, per contra, varies from bank to bank. The paper, therefore, was conducted to examine the relationship between market power and income diversity by using a sample of 26 commercial banks during 2007 to 2017. The market power was proxied by both conventional and adjusted Lerner index; the quotient of non-interest income to total operating income represents the income diversity; and ownership structure, treated as a dummy variable, plays a role as moderator this relationship. Additionally, bank characteristics and country characteristics were considered to be control and dummy variables in the research model. Based on panel data analysis with GMM estimator, the results point out that the bank with greater market power can generate more non-interest income. This relationship, moreover, is impacted by ownership structure, which explains the activities managers and owners do in a bank. For more specific, this paper also highlights the positive impact of state ownership on the association between bank market power and its income diversity. The findings are expected to add the gap in the existing literature, lacking of investigation the impact of market power on bank income diversity in Vietnamese banking sector and give some useful implications for investors, bank managers as well as policy makers to catch up the market fluctuations.

Open Access Original Research Article

Does Microfinance Matter for Women Borrowers? Recent Findings from Bangladesh

Basharat Hossain, Syed Naimul Wadood

Asian Journal of Economics, Business and Accounting, Page 1-9
DOI: 10.9734/ajeba/2019/v10i330107

This paper examines the impact of microfinance on some selected women borrower respondents of Bangladesh, who have been selected through a systematic random survey process. This is a quantitative research based on primary and secondary data. The primary data was collected through a structured questionnaire on sixty women borrowers of the Dhaka City, Bangladesh. This paper finds that microfinance has a highly significant positive impact on the income of these women borrower respondents. Moreover, though microfinance encourages for savings and buying new asset but it has no significant impact on their asset building and savings.Overall, there has been a mixed outcome from this cross-sections data: microfinance has been found as a matter for women borrowers’ income increasing aspects, whereas not much effective in increasing savings or building up of assets. Finally the paper recommends some steps to increase effectiveness of microfinance on the women borrowers, including expanding training facilities and lower interest rates particularly for women borrowers.

Open Access Original Research Article

Usage of Information Technology on Employee Commitment: Airport & Aviation Industry in Sri Lanka (AASL)

A. G. G. S. Abeyrathna, P. V. S Tissera, W. Rajapakshe

Asian Journal of Economics, Business and Accounting, Page 1-15
DOI: 10.9734/ajeba/2019/v10i330108

Aims: The objective of the study was to examine how Information Technology (IT) affects the commitment of employees in Airport & Aviation Industry in Sri Lanka (AASL). 

Study Design: This study is primarily a survey research, relying mainly on the collection and analysis of primary data collected through a questionnaire.

Methodology: Based on the review of theoretical background and the literature and exploratory interviews with the participants, three determinant on commitment were identify in this study, including usage of IT, IT infrastructure, IT knowledge management. The population of study constituted of 4000 employees in 19 departments in AASL as a population of interest. The study employed purposive sampling method to select six department from 19 in the population and then random sampling method was used to select 250. Structured questionnaires were used in collecting data. The results of Cronbach’s alpha values are greater than 0.7 for all variables.  To analysis data, descriptive statistics, correlation analysis, ANOVA and multiple regression analysis were used.

Results: Four hypotheses were tested and all were accepted. Results indicate that employee background on IT, IT infrastructure and IT knowledge management are affecting by 50.4 percent to employee commitment. In addition, results showed that there is a positive and moderate relationship between employee background on IT and IT knowledge management with employee commitment. Moreover, there is a positive and weak relationship between IT infrastructure and employee commitment. The study concluded that Employee background on IT, IT infrastructure and IT knowledge management factors take part in a critical role in influencing the level of employee commitment is a conclusion that was made.

Open Access Original Research Article

Environmental Accounting and Economic Development: A Survey of Quoted Manufacturing Companies in Nigeria

Temple Moses, Ogbonna, Gabriel Nkwazema

Asian Journal of Economics, Business and Accounting, Page 1-9
DOI: 10.9734/ajeba/2019/v10i330109

This research paper investigated the effect of environmental accounting on the economic development of Nigeria. The data were carefully collected from secondary sources and they were primarily used for content analysis. These were applied to the annual reports of five manufacturing companies to ascertain the level of compliance and costs associated with accounting for their environmental activities. The multiple regression analysis was used to analyze the collected data. The findings indicate that Environmental Protection Costs, Environmental Management Costs and Environmental Research and Development Costs all have a considerable effect on the gross domestic product of Nigeria. No effects, however, were exhibited by these variables which were statistically significant. These imply that environmental accountings as enumerated above do not significantly affect economic development in Nigeria. Thus, environmental accounting as practiced by companies in Nigeria does not play an important role in advancing the Nigerian economy. This is largely because of the fact that companies flout environmental laws in the country with impunity. These companies are aided by corrupt government officials. Government should, therefore, enhance the implementation of environmental laws in the country to make it more difficult for business organizations to avoid/evade their environmental responsibilities.

Open Access Original Research Article

Effectiveness of Publicity in the Realization of the Sales Turnover of a Company in Situation of Duopoly "Case of the Primus Beer of Bralima/Kisangani from 2008 to 2010"

Assani Ramazani Raymond, Isetcha Tawiti Désiré

Asian Journal of Economics, Business and Accounting, Page 1-9
DOI: 10.9734/ajeba/2019/v10i330110

Objectives: The present study aimed as objective to determine the factors which contribute to the effectiveness of marketing in terms of communication and to release the incidence of the communications media and except media on the sales turnover.

Methods: This study concerned 650 consumers of beers, on which we drew a random sample from 50 faithful consumers of the Bralima products; we also retained the expenditure related to the marketing of 2008 to 2010. It is about an inductive study of the retrospective type based on the abstract and the questionnaire.    

Results: The expenditure marketing influences the sales turnover to 97.23% and the other means 2.77%, it is necessary to affirm that the expenditure marketing causes the increase in the volume of the sales turnover in value as in quantities. Also, the sales turnover one year to another during all the period under study increased successively:  from 2008 to 2009 of 11.3% and 2009 to 2010 of 14.2%.

Conclusion:  We noticed the importance of marketing in the maximization of the sales turnover in a company in situation of duopoly like Bralima. Of course marketing requires the engagement of the enormous expenditure, but what is significant it is the optimization of the sales turnover.