scholarly journals Tax arrears amongst individual income taxpayers in Malaysia

2017 ◽  
Vol 24 (1) ◽  
pp. 17-34 ◽  
Author(s):  
Azhar Mohamad ◽  
Neazlin Radzuan ◽  
Zarinah Hamid
Keyword(s):  
Marital Status ◽  
Demographic Factors ◽  
Fixed Effect Model ◽  
Macroeconomic Factors ◽  
Individual Income ◽  
Content Type ◽  
Real Gdp ◽  
Tax Returns ◽  
Tax Payers ◽  
The Impact

Purpose The purpose of this paper is to investigate the relationship between tax arrears and socio-psychological demographic factors on individual taxpayers as well as macroeconomic factors in Malaysia. Design/methodology/approach In this study, using proprietary data from Inland Revenue Board of Malaysia on individual income tax returns for the year of 2004 through 2012, the authors run a panel data fixed effect model analysis to examine the impact of socio-psychological demographic factors such as age, gender, marital status, income level, occupational sector, place of residence of individual tax payers as well macroeconomic factors such as real GDP, inflation and economic growth on tax arrears in Malaysia. Findings We find that, by and large, older male taxpayers in big towns, with high incomes, tend to accumulate tax arrears. Tax arrears are also significantly affected by real GDP, but not by marital status or occupational sector. Originality/value To the best of our knowledge, this is one the few studies that uses individual tax returns data to study determinants of tax arrears.

scholarly journals The impact of socio-demographic factors on the survival of cancer patients in Zimbabwe

2021 ◽  
Vol 11 (1) ◽  
Author(s):  
Idika E. Okorie ◽  
Ricardo Moyo ◽  
Saralees Nadarajah
Keyword(s):  
Risk Factors ◽  
Survival Analysis ◽  
Marital Status ◽  
Cancer Patients ◽  
Hazard Rate ◽  
Significant Risk ◽  
Demographic Factors ◽  
Female Cancer Patients ◽  
Socio Demographic Factors ◽  
The Impact

AbstractWe provide a survival analysis of cancer patients in Zimbabwe. Our results show that young cancer patients have lower but not significant hazard rate compared to old cancer patients. Male cancer patients have lower but not significant hazard rate compared to female cancer patients. Race and marital status are significant risk factors for cancer patients in Zimbabwe.

Market overreaction, firm-specific information and macroeconomic variables in US and Chinese markets during COVID-19

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ooi Kok Loang ◽  
Zamri Ahmad
Keyword(s):  
Unemployment Rate ◽  
Stock Return ◽  
Design Methodology ◽  
Specific Information ◽  
Content Type ◽  
Macroeconomic Variables ◽  
Real Gdp ◽  
Chinese Markets ◽  
The Impact ◽  
Loser Portfolio

PurposeThis study examines the impact of firm-specific information and macroeconomic variables on market overreaction of US and Chinese winner and loser portfolio before and during COVID-19.Design/methodology/approachThe firm-specific information includes firm size, volume, volatility, return of asset (ROA), return of equity (ROE), earning per share (EPS) and quick ratio while the macroeconomic variables are export rate, import rate, real GDP, nominal GDP, FDI, IPI and unemployment rate. Besides, one-third of the top performance stocks are categorized as winner portfolio while one-third of lowest performance stocks are categorized as loser portfolio. This study uses AECR to indicate stock return and measure market overreaction. GAECR is used to determine contrarian profit. The data range of pre-COVID-19 is from 1-Jan-2015 to 31-Dec-2019 while the period of COVID-19 is from 1-Jan-2020 to 31-Dec-2020.FindingsIn pre-COVID-19, firm-specific information (volatility, ROA, ROE and EPS) and macroeconomic variables are found to be correlated to stock return in US and Chinese portfolios except Chinese winner portfolio. Nonetheless, the impact of firm-specific information has vanished and macroeconomic variables are significant to stock return in COVID-19. It shows that investors rely on the economic indicators to trade in turbulent period due to emergence of COVID-19 as a disruption in market. Furthermore, US and Chinese portfolios are overreacted during COVID-19. Chinese loser portfolio has higher tendency of overreaction than US loser portfolio while US winner portfolio has higher tendency of overreaction than Chinese winner portfolio.Originality/valueThe results of this study assists academician, practitioners and investors on understanding and create awareness to the existence of market overreaction and the determinants that can cause the phenomenon.

Impact of socio and demographic factors on multidimensional poverty profile of smallholder arable crop farmers – evidence from Nigeria

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Raheem Olatunji Aminu ◽  
Wei Si ◽  
Shakirat Bolatito Ibrahim ◽  
Aisha Olushola Arowolo ◽  
Adefunke Fadilat O. Ayinde
Keyword(s):  
Demographic Factors ◽  
Multidimensional Poverty ◽  
Household Size ◽  
Living Standard ◽  
Average Intensity ◽  
Content Type ◽  
Crop Farming ◽  
Arable Crop ◽  
The Impact ◽  
Farming Households

PurposeThis paper evaluates the impact of socio and demographic factors on the multidimensional poverty of smallholder arable crop farming households in Nigeria.Design/methodology/approachData were drawn from the second wave of the LSMS-Integrated Surveys on Agriculture General Household Survey Panel 2012/2013. The methods adopted in analysing the data were descriptive statistics, Alkire and Foster Method (AFM) and logit regression model.FindingsThe result shows that 84.34% of the households were headed by a male while 80.26% of the respondents were married with a mean household size of seven persons. The multidimensional poverty of arable crop farm households in Nigeria is 0.60, while the adjusted headcount ratio (MPI) is 0.27, with an average intensity of 0.45. We found that deprivation in the dimension of living standard accounted for 45.5% of the overall multidimensional poverty index (MPI). The result of the logistic regression indicates that household location, gender, household size and non-farm income are negatively correlated to poverty. The factors that increase poverty among households are the age of the household head and access to extension services.Originality/valueThe study presents an alternative means of assessing poverty among smallholder arable crop farming households in Nigeria. This study recommends that policymakers should focus more on improving the living standard of arable crop farming households to reduce poverty in rural areas. Similarly, concerted efforts should be made towards providing adequate health care and improved sanitation, supply of electricity and educational training that goes beyond primary education for farming household members.

The impact of demographic factors on the way lesbian and gay employees manage their sexual orientation at work

2015 ◽  
Vol 38 (9) ◽  
pp. 992-1015 ◽  
Author(s):  
Thomas Köllen
Keyword(s):  
Sexual Orientation ◽  
Gay Men ◽  
Demographic Factors ◽  
Diversity Management ◽  
Coping Resources ◽  
Cross Sectional Survey ◽  
Content Type ◽  
Lesbian And Gay ◽  
The Impact ◽  
The Way

Purpose – The purpose of this paper is to explore the influence demographic factors have on the way lesbians and gay men manage their sexual orientation at work. Design/methodology/approach – Based on data taken from a cross-sectional survey of 1,308 gay and lesbian employees working in Germany, four regression models are proposed. The means of handling one’s homosexuality at work was measured by the 31 items containing Workplace Sexual Identity Management Measure from Anderson et al. (2001). Findings – Results indicate that being in a relationship is related to increased openness about one’s homosexuality at work. Furthermore, it appears that the older and the more religious lesbian and gay employees are, the more open (and therefore less hidden) about their sexuality they are. Having a migratory background is related to being more guarded about one’s sexual orientation, whereas personal mobility within the country is not related to the way one manages one’s sexual orientation at work. Lesbians tend to be a little more open and less guarded about their homosexuality compared to gay men. Research limitations/implications – The focus of this research (and the related limitations) offers several starting and connecting points for more intersectional research on workforce diversity and diversity management. Practical implications – The study’s findings indicate the need for an intersectional approach to organizational diversity management strategies. Exemplified by the dimension “sexual orientation”, it can be shown that the impact each dimension has for an employee’s everyday workplace experiences and behavior in terms of a certain manifestation of one dimension of diversity can only be understood in terms of its interplay with other dimensions of diversity. Originality/value – It is shown that manifestations of demographic factors that tend to broaden the individual’s coping resources for stigma-relevant stressors lead to more openness about one’s homosexuality in the workplace.

Is the choice of less-polluting modes of transport for non-work purposes affected by socio-demographic factors? Evidence from India

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Taru Saigal ◽  
Arun Kr. Vaish ◽  
N.V. Muralidhar Rao
Keyword(s):  
Public Transportation ◽  
Demographic Factors ◽  
Sampling Technique ◽  
Policy Makers ◽  
Content Type ◽  
Mode Of Transport ◽  
Socio Demographic Factors ◽  
The Impact ◽  
First Time ◽  
The City

PurposeUsing survey data of a developing country city, this study aims to examine the impact of different socio-demographic factors on the choice of less-polluting modes of transport for purposes other than work.Design/methodology/approachStratified random sampling technique is employed and data on socio-demographic characteristics and mode of transport used is collected. Descriptive statistics complemented with a logit model of choice probabilities is implemented on the data obtained.FindingsMajority of the population in the city uses motorized means of transportation irrespective of the socio-demographic changes existing among them. Women, the individuals belonging to the youngest age group, the least economically well-off group of people, the least educated and the non-working are the individuals more likely to use more of less-polluting modes and less of more-polluting modes for non-work purposes as compared to their counterparts.Research limitations/implicationsThe study also calls for the development of an efficient and secured system of public transportation and non-motorized transportation in the city in such a way so as to neither hamper the goal of sustainability nor the goal of empowerment.Originality/valueTo the best of the authors’ knowledge, this is the first time a comprehensive analysis of the influence of socio-demographic factors on choice of type of mode of transport is carried out in this region of the developing world. This analysis will facilitate the policy makers in catering to the transportation needs of different segments of the society.

Consumer attitude towards sales promotion techniques: a multi-country study

2019 ◽  
Vol 31 (2) ◽  
pp. 437-463 ◽  
Author(s):  
Kim-Shyan Fam ◽  
Pedro Q. Brito ◽  
Mahesh Gadekar ◽  
James E. Richard ◽  
Ugtakh Jargal ◽  
...  
Keyword(s):  
Mail Survey ◽  
Cultural Influences ◽  
Demographic Factors ◽  
Consumer Attitudes ◽  
Sales Promotion ◽  
Consumer Attitude ◽  
Content Type ◽  
Delayed Reward ◽  
The Impact ◽  
Country Specific

PurposeThe purpose of this paper is to examine and compare the influence of age, education, income, product involvement and sales promotion (SP) characteristics on consumer attitudes towards SP across eight culturally dissimilar environments.Design/methodology/approachA multi-country mall intercept and mail survey was conducted in Brunei, China, Hong Kong, Indonesia, Malaysia, New Zealand, Singapore and Thailand (n=4,125 respondents).FindingsCountry, education level and income significantly influence consumer attitudes towards SP. Some countries show a significant monetary value interaction effect. Consumers using delayed-reward SPT reported a significantly more positive attitude towards SP. Discounts and coupons are the two most highly ranked SP across the sampled countries.Research limitations/implicationsLimitations include the use of intercept and mail sampling. Extending the study to include additional Asian countries and other regions would benefit the understanding of cultural influences on SP.Practical implicationsMultinational marketing managers should consider three aspects of SP implementation strategy: cultural and demographic factors, interaction between delayed-reward SP and socio-demographics variables; country specific SP preferences to promote both sales and brand equity.Originality/valueThis study investigates and extends research on SP across cultures. In particular the research helps better understand the impact of demographic factors and culture on attitudes towards SP, and implementation of global promotions.

scholarly journals Conventional REITs, Islamic REITs and macroeconomic variables in Malaysia: a review

2020 ◽  
Vol 12 (1) ◽  
pp. 131-143 ◽  
Author(s):  
Mohd Edil Abd Sukor ◽  
Zahida Abu Sujak ◽  
Kamaruzaman Noordin
Keyword(s):  
Macroeconomic Factors ◽  
Business Decisions ◽  
Content Type ◽  
Macroeconomic Variables ◽  
Different Types ◽  
Asset Size ◽  
The Impact ◽  
The Relationship ◽  
Practical Implications ◽  
Conventional Counterpart

Purpose The purpose of this paper is to empirically examine the return and dividend characteristics of two different types of Malaysian real estate investment trust (REIT) series, namely, conventional and Islamic, against macroeconomic variables over the period 2011-2017. Design/methodology/approach The required data are derived from Datastream database. Multiple regression analysis is used to determine the impact of macroeconomic variables on financial performance of 13 Malaysian REIT series. Findings Results show that the macroeconomic variables are able to predict future returns and dividends of Malaysian REITs. The analysis also suggests that Islamic REITs are seen to be less sensitive to macroeconomic variables and display better portfolio diversification benefits as compared to their conventional counterpart. The ongoing implications for large-cap and small-cap REITs are also highlighted. Research limitations/implications The main limitation of the study is the small percentage of Islamic REITs sample due to limited period of observation available. However, the two Islamic REITs included are representative of Islamic REITs in Malaysia as both of them are listed in the Bursa Malaysia with asset size and market capitalization values more than RM1bn. Practical implications The results of this study may serve as a useful input for financial market players on making strategic business decisions especially with regards to differences between conventional and Islamic REITs characteristics. Originality/value The main contribution of this paper is to explore the relationship between REITs and macroeconomic factors on a unique capital market (Malaysia) that allows comparison between conventional and its Islamic counterpart.

Does asymmetric information affect firm's financing decisions?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Muhammad Munir Ahmad ◽  
Ahmed Imran Hunjra ◽  
Faridul Islam ◽  
Qasim Zureigat
Keyword(s):  
Asymmetric Information ◽  
Capital Structure ◽  
Stock Exchange ◽  
Generalized Method Of Moments ◽  
Fixed Effect Model ◽  
Content Type ◽  
Financing Decisions ◽  
Measures Of Asymmetry ◽  
Target Leverage ◽  
The Impact

PurposeThe authors examine the impact of asymmetric information on firm's financing decisions, the feedback effect of changes in capital structure on the level of asymmetric information, and the speed of adjustments in capital structure on its target leverage.Design/methodology/approachThe authors extract the data on 280 non-financial firms listed in the Pakistan Stock Exchange (PSX) from the DataStream. The authors implement the generalized method of moments (GMM), complemented by the fixed effect model (FEM) to estimate the model coefficients.FindingsThe authors find that asymmetric information significantly affects the financing decisions; and that on average, firms adjust 26% of the total debt toward their target capital structure. The negative effect from the difference between the observed and target changes in leverage on asymmetric information confirms that capital structure changes act as a signal for future profitability and helps the management to lower its level of asymmetric information.Originality/valueThe findings offer fresh insight into the effect of asymmetric information on financing decisions, as well as the speed of adjustment of capital structure toward its target leverage, in the context of the firms working in emerging markets like Pakistan. To the authors’ best knowledge, this is the first study to investigate the impact of asymmetric information on financing decisions that incorporate firm's age, size and the global financial crises 2007–2008. The authors construct an asymmetric information index using both accounting and finance measures of asymmetry.

Nonperforming loans and bank profitability: evidence from an emerging market

2016 ◽  
Vol 7 (4) ◽  
pp. 462-481 ◽  
Author(s):  
Esther Laryea ◽  
Matthew Ntow-Gyamfi ◽  
Angela Azumah Alu
Keyword(s):  
Banking Sector ◽  
Emerging Market ◽  
Bank Profitability ◽  
Macroeconomic Factors ◽  
Policy Makers ◽  
Content Type ◽  
Nonperforming Loans ◽  
Panel Model ◽  
Macroeconomic Determinants ◽  
The Impact

Purpose The purpose of this paper is to investigate the bank-specific and macroeconomic determinants of nonperforming loans (NPLs) as well as the impact of NPLs on bank profitability. Design/methodology/approach Using a sample of 22 Ghanaian banks over the period 2005-2010, the study employs a fixed effect panel model in estimating three different empirical models. Findings The study finds new evidence of bank-specific factors as well as macroeconomic factors determining NPLs. Inflation and industry concentration are not significant in determining NPLs, although both are positively related to NPLs. Practical implications The findings of this study have important implications for policy makers and bank managers. Originality/value The paper offers significant value in shaping and improving the banking sector of emerging markets.

scholarly journals Studi Empiris Government Effectiveness dan Trade Openness terhadap Perdagangan Internasional

2020 ◽  
Vol 24 (3) ◽  
pp. 350
Author(s):  
Risa S. Pertiwi, S. Herianingrum, Muhammad. U. A. Mustofa, M. Muhammad
Keyword(s):  
International Trade ◽  
Exchange Rates ◽  
Labor Force ◽  
Trade Openness ◽  
Fixed Effect Model ◽  
Macroeconomic Factors ◽  
Government Effectiveness ◽  
Total Labor Force ◽  
Total Labor ◽  
The Impact

This study aims to examine the impact of macroeconomic factors such as Inflation, Exchange Rates, Total Labor Force, Technology, Worldwide Government and Trade Openness on International Trade in 10 Islamic countries as the main actors of international trade Intra-OKI from 2005 to 2018. Quantitative research This applies the Panel Data Regression method to the Fixed Effect Model. Research analysis techniques use the EViews 10. software program. Empirical results show that inflation and total labor force, government effectiveness and trade openness have a significant positive effect to Intra-OKI international trade. This means that the better the quality of worldwide government and trade openness in a country will increase the country's international trade activities. In addition, exchange rates and technology do not have a significant effect in Intra-OKI international trade.

Sign in / Sign up

Export Citation Format

Share Document