IJCF, Cilt 9, Sayı 2, Makale Koleksiyonu
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Öğe Investigating the world trade of natural fibers(Istanbul Commerce University, 2023) Uğurlu, ErginbayThis study investigates the World international trade of jute, abaca, coir, kenaf and sisal products which is abbreviated as JACKS in the literature. The period we cover is 2003–2022 and the technique we use is descriptive analysis. The data collected is based on Harmonized System Codes and the proxy we used as JACKS is HS 53. At first, we handle the data of aggregated textile industry then we study JACKS. The results show that JACKS in the textile industry is not high but there are many researches about these products. We find that the main JACKS’ importer and exporter is China and its import and export values are increasing in the long term with some declines in the short term.Öğe The effect of board gender diversity on the performance of commercial banks: evidence from Bangladesh(Istanbul Commerce University, 2023) Uddin, ShamimIn today’s corporate world, board diversity is a much-talked-about topic, and gender diversity is an important appearance of board diversity. Gender diversity refers to the existence of women on corporate boards of directors. This paper aimed to analyse the effect of board gender diversity on the performance of commercial banks in Bangladesh for the period 2017-2022. This study uses an instrumental variables regression analysis to investigate the relationship between board gender diversity and commercial banks' performance in Bangladesh. The results indicate that the inclusion of male and female directors is positively related to the financial performance of firms, as measured by the return on assets and the return on equity. Limited empirical studies have been conducted on the relationship between board gender diversity and commercial banks' financial performance in the emerging banking sector. Therefore, there is still no consensus regarding the link between board gender diversity and commercial banks' financial performance based on the mixed and sometimes inconsistent results in prior research. Therefore, this study extends the current literature in the context of Bangladesh, showing that a male and female board member can enhance the banks' financial performance.Öğe Corporate governance, audit quality and audit expectation gap: theoretical and conceptual perspectives(Istanbul Commerce University, 2023) Alao, Adeniyi; Akingunola, Richard; Akintoye, IsholaThe main focus of this study is to create a discourse as to the extent to which corporate governance practices and audit quality are predictor variables for the audit expectation gap based on the premise that upholding external auditors’ independence factor would assist in narrowing the expectation gap in society. The theory of inspired confidence and stakeholders’ theory underpins the framework concerning the nexus among corporate governance practices, audit quality and audit expectation gap. Research has been conducted on the nexus between corporate governance practices and the audit expectation gap however, there are fewer research efforts on the mediating effect of audit quality between the two variables. Hence, this study recommended the need to develop the body of knowledge in this regard as the present review has conceptualised the incorporation of corporate governance practices and audit quality as mechanisms for narrowing the audit expectation gap in our society.Öğe Analyzing the determinants and stability of non-performing loans at Indonesian private commercial banks(Istanbul Commerce University, 2023) Gazali, Masfar; Thomas, Rahmadianti; Mustafa, MatrodjiThis study examines the determinants and stability of non performing loans at private commercial banks in Indonesia during 2003-2021. The determinants of NPL are influenced from both internal and external factors. The internal factors are credit growth and lending rate while the external factors are production index as proxy for GDP, exchange rate and inflation rate. Stability test is added to the analysis. This study defines stability of NPL function as the stability in regression coefficient and the stability in the intercept over time. Taking aggregate monthly NPLs of private commercial banks in Indonesia from 2003 to 2021 this study finds that loan growth has a negative impact while lending rate has a positive impact on NPL. Regarding to external or economic variables, exchange rate and inflation show a negative effect on NPL while Index production has no effect on NPL. Regarding the stability test, this study finds that the regression equation on NPL show a structural change over time. The intercept also differs over years during the study period.Öğe Aiding fragility or stability? The impact of foreign assistance on government effectiveness and violence in Afghanistan(Istanbul Commerce University, 2023) Olasehinde-Williams, Godwin Oluseye; Noo, Khosh Ahmad; Olasunkanmi, Adeoti SheriffdeenThis paper considers the response of two dimensions of stability—government effectiveness and level of violence—to the inflow of foreign assistance into Afghanistan. Novel econometric techniques—frequency domain causality and wavelet coherence analysis—are employed in analyzing time-series data covering the period 1995-2022. Firstly, it is confirmed that a virtuous cycle exists, in which the level of government effectiveness responds to the inflow of foreign assistance, and the inflow of foreign assistance in turn responds to the level of government effectiveness. Secondly, it is found that the nature of the relationship is positive, in which higher levels of foreign assistance inflows are correlated with higher levels of government effectiveness. Thirdly, it is discovered that foreign assistance inflows take the lead in this relationship, leading to the conclusion that foreign assistance inflows raise the quality of government effectiveness in Afghanistan. Finally, the results show that foreign assistance inflows significantly predict the absence of violence in Afghanistan. In summary, the findings suggest that foreign assistance can increase stability in Afghanistan by promoting government effectiveness.Öğe Gender, information technology, financial literacy, financial accessibility, and performance of msmes in Indonesia(Istanbul Commerce University, 2023) Lestari, Mia; Basri, Yesi Mutia; Gusnardi, Gusnardi; Wahyuni, NitaMSMEs have become the concern of governments in many countries because of their contribution to improving the economy. For this reason, this study analyzes several factors that can affect the performance of SMEs. This study analyzes gender disparities, technology use, financial literacy, and financial accessibility on the performance of MSMEs. A total of 245 SMEs became respondents in this study. The questionnaire technique was used to collect data delivered directly to MSME managers in Rokan Hilir regency, Indonesia. Data analysis using SEM with warpPLS 8.0 shows that there is no difference in performance between women and men. Meanwhile, other factors, such as the use of technology, financial literacy, and financial accessibility, significantly improve the performance of MSMEs.This research contributes to the government increasing the role of women in MSMEs, providing training on the use of information technology, and providing access to finance. For MSME actors, it is necessary to increase their understanding of information technology and financial literacy.Öğe The mediator role of artificial intelligence in the influence of corporate strategies and competitive strategies on company performance(Istanbul Commerce University, 2023) Ergün, Esra; Karabulut, Ahu TuğbaThe purpose of this study is to explore the mediator role of artifıcial intelligence (AI) in the influence of corporate strategies and competitive strategies on company performance in finance, telecommunication and information technology (IT) sectors in Turkey. This study focuses on the mentioned sectors since they are pioneers and heavy users of digital technologies. Data was collected from 569 employees in these sectors. Frequency distribution analyses, explanatory and confirmatory factor analyses, reliability analysis, correlation analysis, structural equation modeling, and mediator variable analysis were conducted to the data. According to the findings of the research, corporate strategies and competitive strategies have significant influences on AI and company performance. It is observed that AI has a significant influence on company performance. In addition, there is a partial mediating role of AI in the influence of corporate strategies and competitive strategies on company performance.
