International Journal of Business and Management (IJBM) <p>The <a href="" target="_blank" rel="noopener" data-saferedirecturl=";source=gmail&amp;ust=1648067498713000&amp;usg=AOvVaw1Ex8EBTykIECXtbFCX9cAg">International Journal of Business and Management (IJBM)</a> <strong>(<a href="">ISSN Online: 2815-9330</a>)</strong> is a fully open access, peer-reviewed academic journal. We adhere to the highest scientific standards and follow a rigorous peer-review process. We welcome submissions from across the social sciences, economics and humanities disciplines. IJBM aims to publish rigorous theoretical, methodological, or empirical research associated with the areas of business and management including strategy, accounting, economics, finance, management, marketing, tourism, organisation, human resources, operations, supply chain, corporate social responsibility, and corporate governance. The journal aims to attract original knowledge based on academic rigour and of relevance for academics, researchers, professionals, and/or public decision-makers.</p> <p>We are <a href="">CrossRef</a> and indexed in many databases. </p> <p>The Journal is archived by the <strong><a href="">National Library of New Zealand</a></strong></p> <hr size="1" /> <p><strong>Editorial Office</strong></p> <p><strong>Cindy Liu</strong></p> <p><a href=""></a></p> <hr size="1" /> <p><strong>Published by</strong><br />International Emerging Scholars Society (IESS), New Zealand</p> International Emerging Scholars Society (IESS) en-US International Journal of Business and Management (IJBM) 2815-9330 <p>This license was developed to facilitate open access, namely, it allows articles to be freely downloaded and to be reused and re-distributed without restriction, as long as the original work is correctly cited. More specifically, anyone may copy, distribute, or reuse these articles, create extracts, abstracts, and other revised versions, adaptations, or derivative works of or from an article, and mine the article even for commercial purposes, as long as they credit the author(s).</p> Financial Reporting Quality and Stakeholders’ Investment Decision in Listed Deposit Money Banks in Nigeria <div class="page" title="Page 1"> <div class="layoutArea"> <div class="column"> <p>Stakeholders and potential investors require information contained in the financial statement of a business organization to be of high quality to enable them to make investment decisions. The present work explored the influence of Financial Reporting Quality on stakeholders’ decisions to invest in the listed Deposit Money banks in Nigeria. The study population consisted of the 14 listed Money DMBs in Nigeria and a sample of ten (10) banks were selected for a period of ten years (2011-2020). Ex-Post Facto method was used; and data were extracted from the published financial reports. This study assessed the influence of Earnings Management, Accounting conservatism, Financial Statement Timeliness and Earnings Per share on the value (Tobin’s Q). Firms Age and size as control variables. Excel Analytical Tool pack was used for the analyze the regression model. Results from the analyses revealed that financial reporting has a positive effect on Tobin’s Q (AdjR2 = 0.068; F (2, 99), p = 0.048). The individual effects of the explanatory variables revealed that Accounting Conservatism (AC) and financial reporting Timeliness (TML) have positive and significant impact on Tobin’s Q (0.04 and 0.014). However, Earnings Management (EM) and Earnings Per Share (EPS) have no significant effect on the Tobin’s Q (0.75 and 0.41). The control variable of Age has a significant influence with p value of 0.01 while the Firms size does not have significant impact on Tobin’s Q with a p value of 0.85 respectively. This study recommended that in order to build stakeholders’ confidence in investing in a company, organizations are encouraged to publish high quality financial statement.</p> </div> </div> </div> CHUKWUEKWU OJIANWUNA Copyright (c) 2024 CHUKWUEKWU OJIANWUNA 2024-01-20 2024-01-20 2 2 1 31 10.56879/ijbm.v2i2.21 Influence of the COVID-19 Pandemic on the Banking Sector in Northern Europe <p style="font-weight: 400;">This research intends to investigate the influence of the COVID-19 pandemic on the financial performance of the banking sector in Northern Europe spanning from 2010 to 2021. In order to execute an empirical investigation into the elements that influence profitability, we worked with the OLS method (FGLS panel-data model). The results demonstrate the importance of factors that are both macroeconomic and specific in explaining profitability. Specifically, the capital adequacy ratio (CAR) exerts a noteworthy influence on bank profitability. Additionally, the bank's Z-score exhibits a negative correlation with the net interest margin (NIM) and attains statistical significance.</p> Madina Yesbolat Copyright (c) 2024 Madina Yesbolat 2024-01-20 2024-01-20 2 2 59 73 10.56879/ijbm.v2i2.24 Economic Crisis of Bangladesh's RMG Sector Effect of Government Borrowing to Meet the Budget Deficit <p style="font-weight: 400;">The economic crisis in Bangladesh's real estate industry sector is a cause for concern as it is heavily affected by the government's borrowing to meet the budget deficit. The high level of debt has led to inflation and a decrease in consumer spending, which has harmed the real estate market. Developers are struggling to find buyers for their properties and are facing financial difficulties as a result. The government should consider implementing policies to address the budget deficit and reduce the burden on the real estate industry. This could include measures to increase revenue through tax reform and reducing government spending. Additionally, the government should also focus on providing incentives for investors to invest in the real estate market, such as tax breaks and subsidies. Overall, addressing the budget deficit and providing support to the real estate industry is crucial to ensuring the stability and growth of the economy. The majority of the government's revenue comes from taxes, VAT, and the domestic sale of bonds and certificates of deposit, making it one of the largest corporations in any nation's financial industry. There are three organizations through which governments may occasionally borrow money from other nations: the World Bank, the IMF, or LIBOR London Inter Bank. To close the budgetary gap, higher-rate borrowing will be necessary. Estimating income and expenses before making any purchases or placing anything on the market is the primary tenet of a budget.</p> Md. Saiful Bari Copyright (c) 2024 Md. Saiful Bari 2024-01-20 2024-01-20 2 2 46 58 10.56879/ijbm.v2i2.22 Energy Price and Economic Growth in Kazakhstan, Uzbekistan, and Azerbaijan <div class="page" title="Page 1"> <div class="layoutArea"> <div class="column"> <p>Sustained economic growth in any nation is primarily propelled by an expanded industrial sector. Crude oil stands out as a vital prerequisite for a thriving industrial sector, making an increase in oil prices initially impact the industrial sector and subsequently influence economic growth. Therefore, the utilization of fossil oil by Kazakhstan, Uzbekistan, and Azerbaijan republics from 1991 to 2015, comparing it with the global average was approximately 1.3 times higher than the world's average, underscoring the significance of oil for these nations. Specifically, oil consumption in these countries steadily rose from 1992 to 2008, with a slight decline post-2009, nonetheless, the oil consumption of Kazakhstan, Uzbekistan, and Azerbaijan countries remains significantly higher within Central Asia, highlighting oil and gas as a key driving force for their economies.</p> </div> </div> </div> Makhabbat Sarsenbayeva Copyright (c) 2024 Makhabbat Sarsenbayeva 2024-01-20 2024-01-20 2 2 32 45 10.56879/ijbm.v2i2.23