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All Journal Transekonomika : Akuntansi, Bisnis dan Keuangan Journal of International Accounting, Taxation and Information Systems
Rasheed, Hasanain Salim
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Role of IFRS 7 in Shaping Investor Behavior: The Moderating Effect of Value Relevance in Iraqi Stock Exchange (ISX) Rasheed, Hasanain Salim
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 1 (2025): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i1.96

Abstract

The study aims to explore the effect of financial disclosure under IFRS 7 on investor behavior in Iraqi stock exchange, with focusing on role of value relevance as a moderating variable. The study population was represented by Investors’ and Iraqi banking sector in ISX, while a sample of 10 banks was selected based on the ease of accessibility, continuity of their banking operations and their cooperation in providing the required data. The Smart PLS was used to analysis data. Moreover, the study was conducted retrospectively (ex- post factor), and for testing the structural model through bootstrapping analysis with 500 subsamples. The results of the study showed that market risk disclosure is important and plays a major role in investor’s decisions compared to other disclosures. In addition, liquidity risk disclosure came second after market risks, reflecting the ability of banks to meet their short-term obligations. Finally, credit risk disclosure was less influential than other disclosures, suggesting that investors in the Iraqi Stock Exchange are more sensitive to market and liquidity risks. As our results showed, banks should improve disclosure and compliance with IFRS 7 requirements in order to avoid any frailer in future. In addition, regulators and banks should work to simplify financial reports and increase their clarity for investors in the ISX.
Factors Affecting Debt Policy with Profitability as Moderator Valencia, Angelica; Lim, Sherly; Hanitio, Felicia; Rasheed, Hasanain Salim
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 3 (2025): May 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i3.924

Abstract

High levels of corporate debt can impact financial stability and investor confidence, potentially limiting Indonesian non-cyclical consumer companies' capacity for investment and long-term growth. The goal of this research is to analyze the elements influencing debt strategy in non-cyclical companies in the consumer sector that are publicly traded on the Indonesia Stock Exchange from 2021 to 2023, where profitability plays a role as a moderating factor. Purposive sampling was used, with 153 firms represented. This data was analyzed using IBM SPSS 25 with classical assumptions, hypothesis testing, and also moderating regression. Asset structure, institutional ownership, company size, free cash flow, and sales growth are all taken into account. This research utilizes a quantitative method, using moderated regression analysis to investigate how independent variables and debt policy are connected, and how profitability influences these connections. The results indicate that both free cash flow and company size significantly influence debt policy. In contrast, factors like asset structure, institutional ownership, and sales growth appear to have little impact. Furthermore, the moderation test reveals that profitability could be a key factor in shaping the relationship between free cash flow and debt policy. However, profitability cannot offset the impact of asset structure, institutional ownership, firm size, and sales growth on debt policy. These findings suggest that shareholders should monitor firms’ free cash flow and size when evaluating financial risk, while business managers may consider these factors when setting optimal debt levels. Investors can use these indicators to assess a firm's debt capacity and long-term viability.
Factors Affecting Debt Policy with Profitability as Moderator Valencia, Angelica; Lim, Sherly; Hanitio, Felicia; Rasheed, Hasanain Salim
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 3 (2025): May 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i3.924

Abstract

High levels of corporate debt can impact financial stability and investor confidence, potentially limiting Indonesian non-cyclical consumer companies' capacity for investment and long-term growth. The goal of this research is to analyze the elements influencing debt strategy in non-cyclical companies in the consumer sector that are publicly traded on the Indonesia Stock Exchange from 2021 to 2023, where profitability plays a role as a moderating factor. Purposive sampling was used, with 153 firms represented. This data was analyzed using IBM SPSS 25 with classical assumptions, hypothesis testing, and also moderating regression. Asset structure, institutional ownership, company size, free cash flow, and sales growth are all taken into account. This research utilizes a quantitative method, using moderated regression analysis to investigate how independent variables and debt policy are connected, and how profitability influences these connections. The results indicate that both free cash flow and company size significantly influence debt policy. In contrast, factors like asset structure, institutional ownership, and sales growth appear to have little impact. Furthermore, the moderation test reveals that profitability could be a key factor in shaping the relationship between free cash flow and debt policy. However, profitability cannot offset the impact of asset structure, institutional ownership, firm size, and sales growth on debt policy. These findings suggest that shareholders should monitor firms’ free cash flow and size when evaluating financial risk, while business managers may consider these factors when setting optimal debt levels. Investors can use these indicators to assess a firm's debt capacity and long-term viability.
The Role of IFRS 7 in Shaping Investor Behavior: The Moderating Effect of Value Relevance in Iraqi Stock Exchange (ISX) Rasheed, Hasanain Salim
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 1 (2025): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i1.96

Abstract

The study aims to explore the effect of financial disclosure under IFRS 7 on investor behavior in Iraqi stock exchange, with focusing on role of value relevance as a moderating variable. The study population was represented by Investors’ and Iraqi banking sector in ISX, while a sample of 10 banks was selected based on the ease of accessibility, continuity of their banking operations and their cooperation in providing the required data. The Smart PLS was used to analysis data. Moreover, the study was conducted retrospectively (ex- post factor), and for testing the structural model through bootstrapping analysis with 500 subsamples. The results of the study showed that market risk disclosure is important and plays a major role in investor’s decisions compared to other disclosures. In addition, liquidity risk disclosure came second after market risks, reflecting the ability of banks to meet their short-term obligations. Finally, credit risk disclosure was less influential than other disclosures, suggesting that investors in the Iraqi Stock Exchange are more sensitive to market and liquidity risks. As our results showed, banks should improve disclosure and compliance with IFRS 7 requirements in order to avoid any frailer in future. In addition, regulators and banks should work to simplify financial reports and increase their clarity for investors in the ISX.
Co-Authors Hanitio, Felicia Lim, Sherly Valencia, Angelica