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All Journal Asian Management and Business Review Disclosure: Journal of Accounting and Finance
Nathanael, Abraham Charles
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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COVID-19's Effects on Inward Foreign Direct Investment and Earnings Management in Southern Africa's Development Community Nathanael, Abraham Charles; Hamadi Hussein, Mariamu; Patrick Swai , Janeth
Disclosure: Journal of Accounting and Finance Vol. 5 No. 1 (2025): Mei 2025
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v5i1.11773

Abstract

This study evaluates the impact of COVID-19 on both inward Foreign Direct Investment (FDI) and accrual-based earnings management (AEM) in 16 Southern African Development Community (SADC) countries, with a particular focus on Kenya and Tanzania. Principally, it analyzes FDI inflows before and during the pandemic, highlighting disparities and exploring how they exert financial pressure on firms, influencing their earnings management behaviors. Additionally, the study evaluates how COVID-19-induced economic adversities and host countries' financial interventions, particularly public debt management, moderated the relationship between pandemic-related challenges and FDI inflows. The study relied on secondary data as its primary data collection technique, employing a longitudinal design; the study covered a three-year pandemic period from Q1 2020 to Q4 2022, against a pre-pandemic benchmark from 2017 to 2019. Findings revealed a statistically significant difference in average FDI inflows between these two periods. COVID-19 pandemic also revealed a statistically significant decline of FDI inflows with public debt management effectively mitigating uncertainties and thereby stabilizing FDI.  Concurrently, the study revealed a weak link between COVID-19 and AEM and the absence of a relationship between FDI and AEM during the pandemic among non-financial firms in Kenya and Tanzania, likely because the pandemic disrupted normal economic patterns, weakening traditional relationships such as the sensitivity of financial reporting quality to macroeconomic influences.
Exploring Fintech, financial literacy, and stock market participants nexus in Dar es Salaam Stock Exchange, Tanzania Nathanael, Abraham Charles; Ngollo, Magwana Ibrahim
Asian Management and Business Review Volume 5 Issue 2, 2025
Publisher : Master of Management, Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/AMBR.vol5.iss2.art9

Abstract

This study investigates the relationship between the adoption of financial technology (Fintech), financial literacy, and participation in the stock market in Tanzania, employing a thorough analysis of primary data collected through an online self-reported survey. By implementing purposive sampling techniques, this research executed a series of diagnostic evaluations, encompassing tests for multicollinearity, normality, and heteroskedasticity, to substantiate the integrity of the regression model utilized. The results indicate that the utilization of fintech substantially enhances involvement in stock market activities, thereby corroborating the hypothesis that fintech acts as a facilitator for individual participation in trading activities. Furthermore, the study emphasizes the essential function of financial literacy, suggesting that elevated levels of financial knowledge are positively correlated with an increase in stock market participation. Notably, the effect of fintech on stock market engagement decreased from a coefficient of β = 0.41 to β = 0.19 upon accounting for financial literacy. However, the association persisted as statistically significant (p = 0.002), thereby demonstrating a condition of partial mediation. These findings highlight the fundamental significance of financial literacy as a crucial determinant in fostering active involvement in financial markets. In conclusion, this research provides insightful contributions to the understanding of the interrelations among fintech, financial literacy, and investment behaviors in Tanzania, presenting implications for the formulation of policies, enhancement of financial education, and improvement of market accessibility.
Co-Authors Hamadi Hussein, Mariamu Ngollo, Magwana Ibrahim Patrick Swai , Janeth