Browsing JEFAS Vol. 27 Nº 53 (2022) by Title
Now showing items 1-10 of 10
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Benford's law for integrity tests of high-volume databases: a case study of internal audit in a state-owned enterprise
(Universidad ESAN. ESAN Ediciones , 2022-07-08 )Purpose: The technical feasibility of using Benford's law to assist internal auditors in reviewing the integrity of high-volume data sets is analysed. This study explores whether Benford's distribution applies to the set ...acceso abierto
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Credit rating announcement and bond liquidity: the case of emerging bond markets
(Universidad ESAN. ESAN Ediciones , 2022-07-08 )Purpose: This study examines the effect of the informational content of local credit rating announcements in emerging markets on the liquidity of their bond markets. This study analyses the liquidity of bonds in various ...acceso abierto
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Do public and internal debt cause income inequality? Evidence from Kenya
(Universidad ESAN. ESAN Ediciones , 2022-07-08 )Purpose. This study aims to determine whether there is an effect of internal and public debt on income inequality in Kenya for the period 1970–2018. Design/methodology/approach: The relationship is examined by using the ...acceso abierto
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Health expenditures (total, public and private) and per capita income in the BRICS+T: panel bootstrap causality analysis
(Universidad ESAN. ESAN Ediciones , 2022-07-08 )Purpose: The study aims to determine whether there is a bidirectional causality relationship between health expenditures and per capita income in Brazil, Russia, India, China, South Africa and Turkey (BRICS+T). ...acceso abierto
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Impact of financial stress in advanced and emerging economies
(Universidad ESAN. ESAN Ediciones , 2022-07-08 )Purpose: The purpose of the paper is to examine the differences in the impact of financial stress in advanced and emerging economies. Design/methodology/approach: The authors employ a panel vector autoregression model ...acceso abierto
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Impact of internal remittance on households' use of bank services: evidence from Vietnam
(Universidad ESAN. ESAN Ediciones , 2022-07-08 )Purpose: This study estimates impact of remittances from internal migration on households' use of bank services in Vietnam. Design/methodology/approach: This study uses data from the Vietnam Household Living Standards ...acceso abierto
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Macroeconomic determinants of fiscal policy in East Africa: a panel causality analysis
(Universidad ESAN. ESAN Ediciones , 2022-07-08 )Purpose: This study investigates the dynamic causality linkages between fiscal deficits and selected macroeconomic indicators in a panel of five East African Community countries. Design/methodology/approach: The research ...acceso abierto
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Pemex: oil price and financial management in the context of elevated fiscal burden
(Universidad ESAN. ESAN Ediciones , 2022-07-08 )Purpose: The article analyzes how oil price fluctuations are reflected in the management of Petróleos Mexicanos (Pemex) based on its balance sheet (BS) and particularly how oil price fluctuations affect Pemex's corporate ...acceso abierto
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Reassessing the feasibility of adopting dollarization in Latin America
(Universidad ESAN. ESAN Ediciones , 2022-07-08 )Purpose: This paper analyses the possibility of Latin America's (LA) major economies adopting dollarization, considering that in the last decade macroeconomic instability has once again challenged the ability of certain ...acceso abierto
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Using single impact metrics to assess research in business and economics: why institutions should use multi-criteria systems for assessing research
(Universidad ESAN. ESAN Ediciones , 2022-07-08 )Purpose: Despite the general recommendation of using a combination of multiple criteria for research assessment and faculty promotion decisions, the raise of quantitative indicators is generating an emerging trend in ...acceso abierto