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Showing papers in "The Journal of Internet Banking and Commerce in 2016"


Journal Article
TL;DR: The relevant provisions in the ECL pertaining to data messages and privacy are discussed and its various meanings are interpreted to determine whether they are in line with well-established principles found in good data privacy protection measures.
Abstract: This article discusses the legal protection of data privacy in electronic commerce in Iran. Currently, there is a gap in respect of data privacy protection in Iran as there is no specific privacy legislation in force. Consequently, e-consumers dealing in internet commerce are less protected. However there are rules and regulations in the laws in Iran such as the Islamic Republic (IR) of Iran Constitution, Computer Crimes Act, Penal Code, and Civil Liability Act which relate to privacy in general, although not directly related to data privacy in e-commerce. The Electronic Commerce Law (ECL) is the main legislation in Iran which contains some provisions on personal data privacy. This article discusses the relevant provisions in the ECL pertaining to data messages and privacy and interprets its various meanings to determine whether they are in line with well-established principles found in good data privacy protection measures.

71 citations


Journal ArticleDOI
TL;DR: The benefits and limitations of social media as a strategic tool for organizational marketing management are discussed in this article, where the benefits and challenges of this massive conundrum which has taken business management by storm and concludes with vital recommendations for organizational managers.
Abstract: Social media gained rapid prominence within few years of its existence. It is generally the medium to socialize and many are awed by the transformation of communications processes especially among generations Y midwifed by the media platforms. Social media has now crept into the boardrooms of business organizations and just like the internet; it has transformed the selling and buying processes. Though social media is a recent phenomenon, it has proven to be just as effective as or even more effective than traditional marketing. Several organizations now struggle to have a presence in the web in order to interface with customers far and near. Furthermore, the use of social media by some organizations starts with simple marketing and the creation of awareness about their products and services. However, these have advanced to public communications and interactions with customers and other stakeholders. Despite these huge advantages, it is fraught with challenges. This paper discusses the benefits and limitations of social media as a strategic tool for organizational marketing management. It also reviewed the benefits and challenges of this massive conundrum which has taken business management by storm and concludes with vital recommendations for organizational managers.

64 citations


Journal Article
TL;DR: The study provides a comprehensive understanding of the factors which affect m-banking adoption behavior of consumers in India which may help banks to understand consumer intention and make strategy accordingly to ensure financial inclusion.
Abstract: Purpose: The purpose of this paper is to explore factors affecting mobile banking (m-banking) adoption behavior of Indian consumers. Furthermore, the purpose is to identify which factors have a major influence on adoption intention in context with m-banking. Design/methodology/approach: Data were collected through an online survey of mobile user respondents. A total of 248 utilizable cases were collected from m-banking users. Review of previous literature has been used to establish hypothesis, exploratory factor analysis and multiple regression analysis has been used to check the significant factors affecting adoption of m-banking in India. Findings: A total of eight factors has been identified which affect m-banking adoption behavior in India. Usefulness has been found to be making the most impact with reference to m-banking adoption. However, social influence is identified as least influential factor among all factors. Originality/value: The study provides a comprehensive understanding of the factors which affect m-banking adoption behavior of consumers in India which may help banks to understand consumer intention and make strategy accordingly to ensure financial inclusion.

52 citations


Journal Article
TL;DR: In this article, a descriptive study was undertaken with a sample size of 200 bank account holders belonging to public as well as private sector banks using m-banking, using a structured questionnaire was administered on these respondents belonging to Ahmedabad and Gandhinagar districts of Gujarat during the period of January to March 2015.
Abstract: With the rapid advances in technology and changing demographics and life-style of people, the traditional branch banking is giving way to electronic banking (e-banking) and more recently mobile banking (m-banking) However, numbers suggest that the rate of acceptance of technology is quite low In India, as quoted by an RBI report (Report of the Technical Committee on Mobile Banking, 2014), 64 banks have commenced mobile banking operations and there are 22 million active mobile banking users, which is roughly 5% of the total bank accounts Lack of awareness, security concerns and technical issues are considered as the major reasons behind customer resistance to mobile banking services Hence, it is pertinent for the service providers to understand and address the needs of customers so as to optimize their mobile banking experience The current study aims at describing the usage patterns of mobile banking customers and identifying the factors which influence their usage of m-banking For this purpose, a descriptive study was undertaken with a sample size of 200 bank account holders belonging to public as well as private sector banks, using m-banking A structured questionnaire was administered on these respondents belonging to Ahmedabad and Gandhinagar districts of Gujarat during the period of January to March 2015 Going by the sample demographics, a typical m-banking customer in India is a young and literate male, belonging to the middle-income strata The usage patterns of the customers suggest that as the frequency of transactions increases, people prefer the usage of ATMs Security issues have deterred the customers from resorting to e-banking and m-banking options Moreover, customers using m-banking find that the advantages lie in time-effectiveness, convenience, safety, operational simplicity and ease of navigation These help in enriching their mobile-banking experience and have the potential to increase adoption of mobile banking

43 citations


Journal Article
TL;DR: In this paper, the relationship between perception of public relation (PRP) and perceived value (CPV) on E-Loyalty has been examined and the moderating role of switching cost and Brand Image in that relationship has been evaluated.
Abstract: Purpose: This study aims to inspect the relationship between Customer's Perception of Public Relation (PRP), Customer Perceived Value (CPV) on E-Loyalty; further test the moderating role of Switching Cost and Brand Image in that relationship. Design/methodology/approach: Data were collected in a survey from customers of Commercial Bank. Questionnaire was adapted from research work of Eriksson et al.; Gefen; Levesque et al.; Zeithaml et al. Pearson correlation, multiple and moderating regression were used to examine the hypothesis relationship. Findings: The findings confirm that Customer's Perception of Public Relation and Customer Perceived value are the antecedent of E-loyalty. Moreover, results prevailed that the impact of Customer's Perception of Public Relation and Customer Perceived Value on E-Loyalty is stronger and significant when Switching Cost and Brand image is favorable. Research limitations/implication: Further research is indicated, to identify the effects of these variables on other services provider companies. Banking sector in Pakistan should pay more attention on Customer's Perception of Public Relation, Customer Perceived Value in order to enhance the E-loyalty. Originality/value- This study is the first in its nature, so far there is no research work that reflects on Customer's Perception of Pubic Relation and customer perceived value with moderating effect of switching cost and Brand Image on E-Loyalty. This study contributes to the field of e-commerce marketing and will helpful for managers to adopt appropriate strategies that will lead banking sector towards prosperity.

31 citations


Journal Article
TL;DR: In this paper, the authors explored the roles of micro finance banks and institutions on small and medium enterprises as well as the extent to which the small businesses have benefited from the credit scheme of microfinance banks.
Abstract: SMEs all over the world play a strong role in national development. This is attributed to the massive employment it provides to the citizenry of the country where it exists. The financing of these ‘’goose’’ which have being laying so many golden eggs has come under scrutiny by academics and practitioners. Due to the recognition accorded this very important sector, the Nigerian government established microfinance banks in the year 2007 to serve as mechanisms for financial sources for various SMEs. This study explored the roles of these micro finance banks and institutions on small and medium enterprises as well as the extent to which the small businesses have benefited from the credit scheme of microfinance banks. Primary data was obtained via interviews conducted in 15 small businesses across Lagos state with their responses summarized in tables. This study advocates the recapitalization of microfinance banks to enhance their capacity to support small business growth and expansion and also to bring to the knowledge of the management of microfinance banks and institutions the impact of the use of collaterals as a condition for granting credit to small businesses.

28 citations


Journal Article
TL;DR: In this article, an empirical study in South of Jordan is concerned with investigation of factors that influence consumers' intention to use online shopping: An empirical study was conducted with a sample of 300 respondents to collect primary data and based on a convenience sample the response rate was about 83%.
Abstract: This study is concerned with investigation of factors that influence consumers' intention to use Online Shopping: An empirical study in South of Jordan. To achieve this aim the researcher investigated set of factors: Technology Acceptance Model (TAM) by Davis [1] was adopted in this study, which consists of two independent variables: perceived Ease of use (PEOU), perceived usefulness (PU). Also Theory of Reason Action (TRA) by Fishbein et al. [2] was adopted by using Subjective Norms (SN). In addition a mediating variable (Attitude) and dependent variable intention also adopted from both theories (TAM &TRA). Finally, Perceived Risk (PR) and Product Involvement (PI) were examined too. A questionnaire was developed and distributed to a sample of (300) respondents to collect primary data, and based on a convenience sample the response rate was about 83%. The study conducted in the context. Furthermore, the findings were analyzed using the Statistical Package for Social Software (SPSS) and Amos program to analyze the path of the independent variables. The results indicated that product involvement have the most significant positive direct impact on consumer attitudes towards online shopping and also have significant positive indirect impact on intention through attitude. Meanwhile PEOU, PU and PR have no direct impact on consumers' attitude, but have indirect impact on intention through attitude. In other hand, the result indicated that SN has positive direct impact on consumers' intention. Finally, the result indicated that consumers attitude have direct impact on consumer intention to use online shopping. Based on the research findings and conclusions, a number of recommendations and future research suggested.

28 citations


Journal Article
TL;DR: The paper mainly focuses on the theoretical aspects of the application of gamification in different sectors of economy, as well as on the best practices of application of gaming techniques.
Abstract: The purpose of this article is to identify modern views on the gamification of business. The paper mainly focuses on the theoretical aspects of the application of gamification in different sectors of economy, as well as on the best practices of application of gaming techniques. General scientific methods and various methodologies have been comprehensively employed to identify the attitude of the residents of the Moscow Region towards gamification and to achieve the set goals.

23 citations


Journal Article
TL;DR: In this article, the authors empirically study the students perceptions towards facilitation in online shopping on particular products online and find that all dimensions of convenience (access convenience, information convenience, and transaction convenience) have a positive effect towards consumer's satisfaction.
Abstract: The purpose of the research is to empirically study the students perceptions towards facilitation in online shopping on particular products online. The research design used quantitative approach through research instrument. The unit of analysis in this study was Indonesian students who have done online shopping. The data were gathered through face to face distribution by the researcher. Purposive sampling was used to collect sample of this research. The total respondents under this study were 212 who were students of five Universities in Surakarta area, i.e. Health Polytechnic of Surakarta, Muhammadiyah University of Surakarta, Sebelas Maret University of Surakarta, Unggulan Polytechnic of Sragen, and AUB Economics College of Surakarta. This research indicated that all dimensions of convenience in online shopping (access convenience, information convenience and transaction convenience) have a positive effect towards consumer’s satisfaction. These empirical research findings have also shown the significant positive effect of the consumer’s satisfaction towards repeatpurchase intention. This research has also given theoretical contribution towards Fishbein and Ajzen theory which is also known as reasoned-action theory.

23 citations


Journal Article
TL;DR: In this paper, the main obstacles and challenges of e-commerce adoption by SMEs are identified and data collection is descriptive -survey and correlational, which is the aim of this study.
Abstract: Entrance of electronic technologies to the field of trade has caused many changes in the business environment and competition and has caused a large number of companies to pay attention to E-commerce methods and some of them succeed to obtain a lot of advantages and benefits from them. Small and Medium sized Enterprises are forced to use electronic technologies to survive in the competitive environment and gain more market share against large companies. But in this way they are faced with problems. Therefore, the challenges and limitations of these companies should be examined in the adoption of e-commerce. The aim of this study is to identify the main obstacles and challenges of E-commerce adoption by SMEs. The aim of the present study is applied and data collection is descriptive -survey and correlational. The study population consisted of managers and experts of companies in the industrial city of Bushehr (Iran). Total sample size is 157 people from 86 companies that were collected by convenient sampling data. Data were collected by using a questionnaire. The validity of questionnaire was confirmed through the content validity and reliability was confirmed by Cronbach's alpha coefficient. Analyzing the data was done by structural equation modeling via partial least squares method by the help of smart PLS software. The results showed that organizational barriers, technical barriers and environmental barriers as external factors on technology has effected on two starter variables of technology acceptance model that includes usefulness and perceived ease and this predicted relationships are confirmed. In addition, expressed relationships in the Technology Acceptance Model (TAM), including the impact of usefulness and perceived ease on attitude, impact of attitude on Intention and finally impact of Intention on actual use was confirmed.

21 citations


Journal Article
TL;DR: In this paper, the behavioral acceptance of consumers towards online shopping using technology acceptance model (TAM) in a developing country with implications for South Asia is examined, where trust, perceived usefulness, perceived ease of use and online shopping enjoyment influence attitude as well as customer intention to adopt online shopping.
Abstract: Ecommerce has been growing significantly worldwide in terms of volume as well as number of users due to pervasiveness of technology and convenience it provides to consumers. Nonetheless, online shopping is still in infancy in South Asia despite tremendous growth potential with its burgeoning population. The purpose of this research is to examine the behavioral acceptance of consumers towards online shopping using technology acceptance model (TAM) in a developing country with implications for South Asia. The data was gathered from 340 respondents using online questionnaire. The measurement model was first analyzed in terms of reliability, discriminant validity and convergent validity. Structural equation modeling (SEM) was applied to determine factor loadings and assess various associations among constructs. It was found that trust, perceived usefulness, perceived ease of use and online shopping enjoyment influence attitude as well as customer intention to adopt online shopping. It is imperative to keep in mind that the primary concern of the customers in e-shopping context is trust and perceived ease of use.

Journal Article
TL;DR: The presence of the Federal Reserve to lend to illiquid banks and the capital markets in times of stress enhanced financial stability and reduced the frequency of bank crises as discussed by the authors, which resulted in a call onto the government for increased supervision and improved regulation of the financial industry.
Abstract: Banks fail because of inadequate capital base, mismanagement of funds, over extension of credit, lack of regulation and control, and unfair competition from foreign banks. Banks face the problem of persistent illiquidity, unprofitable lending, and poor asset base. Although the Federal Reserve (Fed) did not eliminate bank crises, it reduced the frequency. The presence of Fed to lend to illiquid banks and the capital markets in times of stress enhanced financial stability and reduced the frequency of bank crises. The financial crisis resulted in a call onto the government for increased supervision and improved regulation of the financial industry. Although there are new regulations and government intervention, a complete turnaround of the world’s economy may take a long time.

Journal Article
TL;DR: The study found that Supportive Access factor of mobile banking is associated with the user satisfaction related to mobile banking, and this will attempt to technically address these largely unfounded factors while helping to lay a roadmap for proper implementation of mobile Banking technology.
Abstract: Banks have changed from paper-based banking solutions provider to the latest of the technologies like mobile banking. Adoption of mobile-banking has received more attention in recent years, because there are more phones than computers in the market. But, like in any emerging technology, there exist barriers to the adoption of mobile banking services. This study will attempt to technically address these largely unfounded factors while helping to lay a roadmap for proper implementation of mobile banking technology. Structural Equation Modeling is used for the analysis of data. The study found that Supportive Access factor of mobile banking is associated with the user satisfaction related to mobile banking.

Journal Article
TL;DR: In this paper, the authors investigate the effects of service quality, system quality, reputation, structural assurance, perceived credibility and perceived financial cost on users' trust in branchless banking.
Abstract: To capture the unbanked population, cellular companies in partnership with microfinance institutions/banks are offering branchless banking initiatives in the market. This trend is building competitive environment in banking sector. Current study aims to investigate the effects of service quality, system quality, reputation, structural assurance, perceived credibility and perceived financial cost on Users’ Trust in branchless banking. Primary data was collected through a self-administered questionnaire from 120 undergraduate level students of a university in Pakistan. Hierarchical multiple regression analysis was run for hypotheses testing. The study concluded that service quality, system quality, reputation and perceived credibility exert significant positive effects while perceived financial cost exert significant negative effect on Users’ Trust. However, study could not prove a significant effect of structural assurance on Users’ Trust. Results also indicate that 40.9% of the variation in Users’ Trust in branchless banking can be accounted for by the respective changes in all six independent variables. Recommendations and limitations are also discussed in the study.

Journal Article
TL;DR: The research study answers critical questions such as: Why do the millennials use social media?
Abstract: The aim of this research is to understand the use of social media in the millennial generation. Millennial generation covers those people born in the early 2000’s. The research study answers critical questions such as: Why do the millennials use social media? Which website or social channels do they use most frequently when they surf the Internet? Using the social media has been explained thoroughly from a conceptual standpoint in different academic sources. We want to offer the readers some quantitative results beyond the qualitative research studies found in the literature. The study involved a questionnaire administered to 120 children between the ages of 12 and 17. The children were chosen by convenience sampling among the students from a combined Primary and Secondary Public School located in the Yalova district of Turkey.

Journal Article
TL;DR: In this article, the authors investigated the relationship between customer perceived value and customer perception of public relation on customer loyalty with moderating role of brand image and concluded that there was a strong positive significant relationship between proposed variables.
Abstract: Purpose/Significance: The purpose of this study was to investigate the relationship between customer perceived value and customer’s perception of public relation on customer loyalty with moderating role of brand image. Research was conducted on banking sector of Pakistan. Design/methodology/approach: Data collected in a survey that yielded 930 respondents. Questionnaire was adopted from research work of Zeithaml, Berry, and Parasuraman (1996) and Park, Jaworski, and Maclnnis (1986). Deductive -Positive - Quantitative Approach was used for the analysis. A theoretical framework was proposed to suggest links among variables. Multiple regression and Moderating regression were used to examine the hypothesized relationship. Findings: It was found that Customer Perceived value, Customer’s Perception of Public relation brought 94.0% change on customer loyalty. Study concluded that there was a strong positive significant relationship between proposed variables. To check the moderation of brand image researcher took the interaction of all independent variables with brand image. Results prevailed that there was significant qasi moderation exist. Research limitations/implication: Further research is indicated, to identify effects of these variables on other services provider companies of excluding Pakistani banking sector. Banking sector in Pakistan should pay more attention on Customer’s Perception of Public relation and Customer Perceived Value, in order to enhance the customer loyalty. Originality/value: This study is the first study that tests the western model on south eastern countries like Pakistan. In addition to that there is no research work found that reflects on customer perceived value and Customer’s perception of public relation with moderating effect of brand image especially on banking sector of Pakistan. This document will help managers to adopt appropriate strategies that will lead banking sector towards prosperity.

Journal Article
TL;DR: In this paper, the authors examined the impact of perceived risk on intention to use internet banking and investigated the effect of performance risk, social risk, time risk, financial risk, and security risk on the intention of using internet banking.
Abstract: The rise of internet usage with the huge discovery creativities of internet banking already drew the attention of researchers towards the direction of internet banking. However, the intention to use internet banking has been hindered by the risk perceived by the customers in using the internet banking amenities. Therefore, this study aimed to examine the impact of perceived risk on intention to use internet banking. Also to investigate the effect of performance risk, social risk, time risk, financial risk and security risk on the intention to use internet banking. This study uses quantitative method, whereby data collected was analysed with several statistical tools in SPSS 22.0 including descriptive analysis, Pearson correlation and regression analysis. The analysis of the data is based on the sample of 120, from the population of Nigeria Postgraduates students in the Universiti Utara Malaysia and a selfadministered questionnaire was conducted. The respondents were randomly selected. The findings from the hypothesis tested in this study showed that perceived risk; performance risk, social risk, time risk, financial risk and security risk negatively influences intention towards the use of internet banking in this study. In addition, the findings shows that perceived risk (PR) among all other variables contributes more in explaining intention to use internet banking.

Journal Article
TL;DR: In this paper, the authors provide an empirical analysis of the factors affecting the availability and affordability of SME loans in Vietnam using Ordinary Least Squares (OLS) and Logit as measures for analysing results from a survey of 20 banks and 180 SMEs conducted in 2012.
Abstract: A key target of Small and Medium sized Enterprise (SME) development is facilitating their access to finance, therefore drivers in SME credit decision making by banks are important to understand in every region and country. This paper provides an empirical analysis of the factors affecting the availability and affordability of SME loans in Vietnam. We use Ordinary Least Squares (OLS) and Logit as measures for analysing results from a survey of 20 banks and 180 SMEs conducted in 2012. The results indicate that collateral and relationship lending have positive impacts on successful access. In addition, developing relationships with lenders or seeking a guarantee from a third party can help firms mitigate stringent terms and conditions for credit approvals. On the demand side, the sector where firms operate has an influence on barriers to finance. From the supply side, with various sizes and ownerships, has different perceptions about legal uncertainties and requirements in SME lending.

Journal Article
TL;DR: It is shown that extensive implementation of digital technologies in universities is the main factor conditioning the acceleration of innovative changes in the education process, while digital technologies themselves become one of the key mechanisms for creating the competitive advantages of education institutions on the market of educational services.
Abstract: This paper analyses the use of digital technology-based education innovations in higher education. It is shown that extensive implementation of digital technologies in universities is the main factor conditioning the acceleration of innovative changes in the education process, while digital technologies themselves become one of the key mechanisms for creating the competitive advantages of education institutions on the market of educational services. The analysis of the application of digital technology-based education innovations in higher education enabled the authors to develop a layer model of assessing the readiness of universities to implement digital technologies, presented as a unity of three interrelated criteria determining the readiness of universities for the use of digital technologies in the education process: organisational and methodological, technological, and professional. The proposed model can serve as a foundation for the development of quantitative indicators describing the potential of universities in terms of the implementation of digital technologies and their successful use. The authors also share the experience of using digital technologies at the Vladivostok State University of Economics and Service.

Journal Article
TL;DR: In this paper, the authors investigate the key determinates of the adoption of internet banking in Ghana through the theoretical lens of an extended Unified Theory of Acceptance and Use of Technology (UTAUT) model.
Abstract: The purpose of this study is to investigate the key determinates of the adoption of internet banking in Ghana through the theoretical lens of an extended Unified Theory of Acceptance and Use of Technology (UTAUT) model. A questionnaire was developed based on previous works in the area of technology acceptance and internet banking. Questionnaires were distributed through two banks in Ghana to customers as they enter each bank’s main office. Data relating to constructs were collected from 273 customers and subjected to structural equation modelling (SEM) analysis. Confirmatory factor analysis was performed to examine the reliability, construct validity convergent validity and goodness of fit of the structural and measurement model. The result of the study found support for the influence of performance expectancy, effort expectancy, social influence, perceived credibility on behavioural intention and it positively supported the relationship between behavioural intention and usage behaviour. However, the relationship between facilitating conditions was not supported. This study is one of the first internet banking studies to have culled an additional construct (perceived credibility) from internet banking research into the UTAUT model to investigate the adoption of internet banking in a Sub-Saharan Africa context of Ghana.

Journal Article
TL;DR: In this article, the authors investigated whether positive eWOM received by consumers would influence their intention to book accommodation via a peer-to-peer website or mobile phone apps (such as Airbnb).
Abstract: The main purpose for conducting the research is to investigate whether positive eWOM received by consumers would influence their intention to book accommodation via a peer-to-peer website or mobile phone apps (such as Airbnb). The research was conducted by utilizing the Theory of Planned Behaviour which integrates the eWOM, attitude, subjective norms, perceived behavioural control and behavioural intention. A total of 226 responses had been recorded. The main findings from this research are related to the key role played by positive eWOM received towards an individual’s attitude, subjective norm and perceived behavioural control which influences their intention to book their accommodation through an online peer-to-peer platform.

Journal Article
TL;DR: In this paper, the impact of key economic indicators such as inflation, interest rates, share liquidity and workers' remittances on stock returns in the Amman Stock Exchange (ASE) during the period (1980 - 2014).
Abstract: The study aims at clarifying the impact of key economic indicators inflation, interest rates, share liquidity and workers' remittances on stock returns in the Amman Stock Exchange (ASE), during the period (1980 - 2014). And to test hypotheses of the study, the self-Modeling non-liner regression (Vector Autoregressive) model has been used to test each of the: variance Decomposition analysis, co-integration test and Granger causality to analyze the causal relationship between these variables. The study showed that there is a positively affected, at a medium average, with the average of the inflation rates. And, the workers' remittances affect, on the long-term, on the stock returns in ASE through its impact on the overall demand and increasing the economic growth and thereby raise the stock returns. There is a limited effect of the turnover ratio of the share on the stock returns in the ASE. Also, there is a negative impact of interest rates on stock returns in ASE, any sudden change in the interest rate will negatively and directly affect the stock returns. There is an indirect, positive impact of workers' remittances on stock returns in ASE, and any change in them will positively impact the stock returns, but on the long term.

Journal Article
TL;DR: In this paper, the effect of accounting conservatism as independent variable and size of the company as a control variable on financial indicators related to the performance of Jordanian insurance Companies, represented in return on asset, earnings per share (EPS), and market value of the share, for the period (2007-2014).
Abstract: This study investigates the effect of accounting conservatism as independent variable and size of the company as a control variable on financial indicators related to the performance of Jordanian insurance Companies, represented in return on asset, earnings per share (EPS), and market value of the share, for the period (2007-2014). The researcher has collected the necessary data from annual reports issued by insurances companies listed in Jordan Securities Exchange Commission (SEC). The study sample consisted of (12) Jordanian Insurance companies. For determining whether the Jordanian insurance companies has practice accounting conservatism policies, the study used accruals based approach; in order to test the hypotheses of the study it has been used multiple regression analysis. The most important results are: The Jordanian insurance companies have practice accounting conservatism policies, and there are significant and positive effect of accounting conservatism policies on financial indicators related to the performance of the Jordanian insurance companies represented in:, return on asset and earnings per share (EPS), and market value of share, for the period (2007 to 2014). According to of the above results the researcher concluded many recommendations the most prominent is the increased oversight of the securities Exchange commission, the organizers of the accounting profession and the official supervisors of organizing the companies’ work in Jordan, adopt the appropriate procedures in order to encourage companies to commitment to an acceptable accounting conservatism level.

Journal Article
TL;DR: In this paper, the authors reviewed the trade-off between liquidity and profitability in the banking sector and found that return on investment and earning per share relationship with liquidity is insignificant, however, the relationship between ROI and liquidity is not well understood.
Abstract: This purpose of the research was directed to review the trade-off among liquidity and profitability in the banking sector. The research was applied to all listed banks of Pakistan Stock Exchange during the time period of 2010-2015. Document investigation was the key research method adopted to gather secondary data for the research. Six research models were stated and valued via Ordinary Least Squares (OLS) method. The observed outcomes exposed significant connection among bank liquidity ratios and return on assets, return on equity, net profit margin, and Tobin q. However, return on investment and earning per share relationship with liquidity is insignificant. These outcomes are chiefly appropriate as policymakers plan new standards establishing a suitable level of liquidity for banks. This will expand the profits of shareholders but will correspondingly improve the usage of the assets of the bank.

Journal Article
TL;DR: In this paper, the authors report the findings of existing literature to identify decompose and define the dynamics of quality service and satisfaction of customer towards all banking services in Global scenario including India.
Abstract: The dynamics of service quality and satisfaction of customer on banks situated in various countries indicates that earlier studies offered no consensus over the subject, to confirm the issues and trends of these factors which regulate service quality and customer satisfaction. Now-a-days all public, private and foreign banks play a vital role in retail banking and provide lot of core banking services to all their rural and urban customers to maintain customer loyalty, retention and providing 100% customer satisfaction. But there is some evidence that few public, private and foreign banks do not give importance to their retail customer relating to maintenance of service quality and customer satisfaction. In this regard, this research paper focuses with a purpose to report the findings of existing literature to identify decompose and define the dynamics of quality service and satisfaction of customer towards all banking services in Global scenario including India. The contribution of the study would broadly be two fold namely quality service and satisfaction of customers in banks across various countries. This literature review based study will definitely help new researchers to identify their research problems for their research study.

Journal Article
TL;DR: In this article, the authors evaluated the share of each bank in attracting deposit as one of the most important goals and competitive tools of a bank by using Panel Data Vector Autoregressive methods (Panel-VAR) and Granger causality test.
Abstract: Development and diversity of electronic banking services is one of the aspects of financial innovation of banks In Iran’s banking system, the development of multiple channels representing electronic banking services such as SWIFT system, ATM, POS, PIN pads, internet banking, mobile banking and telephone banking are made for more facility in paying money, so today, the development of this channels is one of the most competitive areas between banks for attracting resources The main purpose of this study is to evaluate this innovation, which needs a heavy cost in terms of money and time, on the share of each bank in attracting deposit as one of the most important goals and competitive tools of a bank By using Panel Data Vector Autoregressive methods (Panel-VAR) and Granger causality test, data of 23 Iranian banks in the 7 years (2007-2013) has been studied The results show that based on the Granger Causality Test, the number of ATM machines, POS, PIN pad, SWIFT system and amount of banking facilities provided by each bank, has causal relation in explaining the increase of the bank’s share in attracting deposits; but the Market Share was recognized as the cause of the innovation Also, the causality direction of deposits’ share and the amount of facilities were noticed to be bilateral

Posted Content
TL;DR: This research studied the impact of mobile banking adaptation in Lebanon with a discussion of the tests and recommending the best way to market mobile banking applications and designing a good version of mobile Banking that looks appealing to consumers.
Abstract: This research studied the impact of mobile banking adaptation in Lebanon. A brief overview of the Lebanese banking sector has shown how it is very dynamic and large. The overview also shows that the Lebanese banking sector is very competitive and changing with the development of new technologies and the availability of new services. To explain mobile banking applications in Lebanon two models were studied in the literature. The first is the innovation diffusion theory which has 5 different constructs: relative advantage, compatibility, communicability, trailability and complexity. The innovation diffusion theory talks about the path innovations take to reach final adopters. The technology acceptance model on the other hand relates the effects of it main components, perceived ease of use and perceived usefulness, on consumer attitude and intention to adopt. Our model is based on both theories and has 8 constructs. It shows the effect of the 5 constructs of the innovation diffusion theory merging perceived usefulness to relative advantage and replacing complexity with perceived ease of use. We have developed 8 hypotheses based on the construct of the model and to study the user-none user effect. A personal administered survey done using convenient sampling managed to gather 315 respondents from 5 different locations in Beirut after administering pilot testing. All variables were tested for validity and reliability using different tests. A biverate linear regression analysis was used to test the hypotheses and establish the relations between the different variables. We also did an independent t-test to analyze the user none-user effects. It is concluded that this paper with a discussion of the tests and recommending the best way to market mobile banking applications and designing a good version of mobile banking that looks appealing to consumers.

Journal Article
TL;DR: In this paper, the authors investigated the extent to which bank agents have contributed in driving the inclusive growth agenda of the Federal Government of Nigeria and found that geographical spread of bank agents and the development of tailor-made financial products will engender financial growth among the active poor in the rural communities.
Abstract: Financial inclusion is aimed at ensuring that all adults have unhindered access to tailor-made products that meets their financial needs at affordable cost within their vicinity. This study investigated the extent to which bank agents have contributed in driving the inclusive growth agenda of the Federal Government of Nigeria. A maximum of 275 questionnaires were administered on bank officials across the 6 geopolitical zones of Nigeria using a random sampling technique. The 182 returned questionnaires were analyzed using multivariate regression approach employing SPSS. The study found among others that geographical spread of bank agents and the development of tailor-made financial products will engender financial growth among the active poor in the rural communities. It therefore recommended among others, the need for the Central Bank of Nigeria to deepen inclusive growth by licensing more agent banks especially in the rural areas across the six geo-political zones of the country

Journal Article
TL;DR: In this paper, the authors investigated the barriers of venturing to Facebook commerce among small and medium entrepreneurs and revealed that the perceived risk and the personal characteristics of the entrepreneurs are the major factors that prevent them from venturing into Facebook commerce.
Abstract: The study investigates the barriers of venturing to Facebook commerce among small and medium entrepreneurs. A total of 134 small and medium entrepreneurs were involved in this study. The study revealed that the perceived risk and the personal characteristics of the entrepreneurs are the major factors that prevent them from venturing into Facebook commerce. This study will help the government to formulate more policies to provide assurance of more security policies that can encourage small and medium enterprises to explore Facebook commerce in the global marketplace.

Journal Article
TL;DR: In this paper, the theoretical and practical issues of cooperation and agroindustrial integration, studies the socioeconomic conditions and the effectiveness of the development of agricultural cooperation in various regions of the Russian Federation.
Abstract: The article reviews the theoretical and practical issues of cooperation and agroindustrial integration, studies the socio-economic conditions and the effectiveness of the development of agricultural cooperation in various regions of the Russian Federation. The methodological aspects of the development of agricultural cooperation and agroindustrial integration in the conditions of mixed economy are grounded; the areas of development of cooperative and integrated forms on the regional food markets are defined. The trends and prospective areas of development of cooperation and integration in regional agribusiness in modern conditions are reviewed. The model of development of cooperation and integration in Russian agribusiness is presented, and the methodology of creating cooperative groups at the regional level is grounded.