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Journal articles on the topic 'Accounting Standards ASEAN countries'

Author: Grafiati

Published: 11 December 2022

Last updated: 31 July 2025

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1

Joshi, Mahesh, Prem W. Senarath Yapa, and Diane Kraal. "IFRS adoption in ASEAN countries." International Journal of Managerial Finance 12, no. 2 (2016): 211–40. http://dx.doi.org/10.1108/ijmf-04-2014-0040.

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Purpose – The purpose of this paper is to examine the perceptions of professional accountants from three countries from the Association of South East Asian Nations (ASEAN) in order to evaluate their perceived benefits associated with the adoption of International Financial Reporting Standards (IFRS) in their respective nations as well as the implications of these standards for the accounting and auditing professions in their country of practice. It also explores the extent to which the adoption of IAS/IFRS accounting standards have been supported by the state, media and local professional acco

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2

Yusof, Rohana @. Norliza, and Abdul Halim Abdul Majid. "Examining the Current Status of International Education Standards Compliance in ASEAN Countries." Journal of Business Management and Accounting 7, no. 1 (2017): 1–16. http://dx.doi.org/10.32890/jbma2017.7.1.8823.

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This study examined the IES compliance behaviour of IFAC members from the Association of South East Asian Nations (ASEAN) countries after ten years of International Education Standards (IES) implementation. The content analysis approach was employed. Data were collected from IFACâ€™s Member Compliance Program and websites of member bodies from ASEAN countries. Findings show that only three out of ten IFAC member bodies from ASEAN fully complied with the pre-qualifications standards of accounting education programme. Noncompliance are mainly in the content of accounting education programme spec

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3

Fadilah, Haqi. "Environmental Accounting Disclosure in ASEAN Countries." Indonesian Accounting Review 7, no. 1 (2017): 107. http://dx.doi.org/10.14414/tiar.v7i1.1095.

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This study aims to determine whether there is a difference between the scores of country-based environmental accounting disclosure (in the ASEAN region) and industrybased environmental accounting disclosure (in real estate, forest/agriculture, consumer goods, hospitals, energy, and chemicals/pharmaceuticals). The research method used is One-Way ANOVA difference test. The results show that there is a difference in the scores of country-based environmental accounting disclosure. The difference is between Indonesia and Singapore and between Indonesia and the Philippines. Furthermore, there is no

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4

Thuong, Tran Thi. "The Development Path of Vietnamese Accounting System." International Journal of Economics and Finance 10, no. 5 (2018): 154. http://dx.doi.org/10.5539/ijef.v10n5p154.

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After implement “Doi Moi” process in 1986, the Vietnamese accounting system has reformed significantly. To date, the structure of Vietnamese accounting system includes four levels, namely, (1) accounting law, (2) decrees, (3) decisions and Vietnamese Accounting Standards (VASs) and (4) circulars. Particularly, Vietnamese National Assembly promulgated accounting laws in 2003 and 2015. The VASs were promulgated based on the first version of International Accounting Standards (IASs), however until now, the VASs have been not yet amended. Meanwhile IASs have been adjusted regularly and upgraded to

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5

Madah Marzuki, Marziana, and Effiezal Aswadi Abdul Wahab. "International financial reporting standards and conservatism in the Association of Southeast Asian Nations countries." Asian Review of Accounting 26, no. 4 (2018): 487–510. http://dx.doi.org/10.1108/ara-06-2017-0098.

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Purpose The purpose of this paper is to investigate whether the convergence of IFRS in ASEAN countries resulted in an improvement in financial-reporting quality, and in particular with regards the degree of conditional conservatism of financial reporting. Then, the authors investigate whether the convergence to IFRS and the degree of conditional conservatism is influenced by corruption as a proxy for the strength of ASEAN jurisdiction legal and enforcement systems. Design/methodology/approach The sample of this study is based on 22,085 firm-year observations from three ASEAN countries, namely,

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6

Yapa, Prem, Diane Kraal, and Mahesh Joshi. "The adoption of ‘International Accounting Standard (IAS) 12 Income Taxes’: Convergence or divergence with local accounting standards in selected ASEAN countries?" Australasian Accounting, Business and Finance Journal 9, no. 1 (2015): 3–24. http://dx.doi.org/10.14453/aabfj.v9i1.2.

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7

Yuliarini, Sarah, Ku Nor Izah Bt Ku Ismail, and Tantri Bararoh. "Concept of Remuneration and Management Behavior Evaluation in Indonesia." Asian Journal of Accounting Research 2, no. 1 (2017): 1–6. http://dx.doi.org/10.1108/ajar-2017-02-01-b001.

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Environmental Accounting (EA) practices have developed rapidly in some countries and have a positive impact on their organizations. Sustainability report (SR) as an indicator of EA practices helps company gain a better reputation and it is set by management. However, some ASEAN countries including Indonesia do not have relevant accounting standards on the environment. EA practice is still not widely known in Indonesia, although, internationally there have been standards that provide guidelines for aspect of the environment such as the Global Reporting Initiative (GRI). Another aspect in GRI is

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Sugiri, Slamet, and Retno Yuni Nur Susilowati. "KUALITAS INFORMASI AKUNTANSI SEKTOR INDUSTRI SEBELUM DAN SELAMA PANDEMI COVID-19: STUDI NEGARA-NEGARA ASEAN." Jurnal Akuntansi dan Keuangan 26, no. 2 (2021): 1–8. http://dx.doi.org/10.23960/jak.v26i2.274.

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The purpose of this paper is to examine the effect of the Covid-19 pandemic on the quality of accounting information in terms of accrual quality and value relevance. This study uses a sample of companies listed on stock exchanges in five ASEAN countries, Indonesia, Malaysia, the Philippines, Singapore, and Thailand, for the period 2009-2020. OLS pooled regression model was estimated with panel data. The results showed that the COVID-19 pandemic impacted earnings quality, but not on value relevance of accounting information quality. Enforcement of accounting and auditing standards can reduce th

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9

Pane, Sanusi Gazali, and Saparuddin Siregar. "Skills Based Competency dan Daya Saing Praktisi Akuntansi Pada Emerging Market Asean." Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) 3, no. 2 (2021): 61–66. http://dx.doi.org/10.47065/ekuitas.v3i2.1067.

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The competency framework is needed by accounting practitioners in organizations to carry out their roles effectively. Moreover, in the context of economic integration and labor mobility between regional countries, the role of accounting practitioners is one of the eight professions affected by professional competition. The purpose of this study was to measure the level of competence of accounting practitioners by using a competency assessment method that refers to technical and non-technical assessments through collecting relevant evidence on accounting work. The results of this study indicate

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Pane, Sanusi Gazali, and Saparuddin Siregar. "SKILLS BASED COMPETENCY AND COMPETITIVENESS OF ACCOUNTING PRACTITIONERS IN ASEAN EMERGING MARKET." International Journal of Economic, Technology and Social Sciences (Injects) 2, no. 2 (2021): 478–87. http://dx.doi.org/10.53695/injects.v2i2.537.

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Competency frameworks are urgently needed by accounting practitioners within organizations to carry out their roles effectively. Moreover, in the context of economic integration and labor mobility between regional countries, the role of accounting practitioners becomes one of the eight professions affected by professional competition. The purpose of this research is to measure the level of competence of accounting practitioners using competency assessment methods that refer to technical and non-technical assessments through the collection of relevant evidence on accounting work. The results of

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11

Asqolani and Budi Mulyana. "The urgency of refining the accounting standards of state tax revenue and receivables." Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 10, no. 2 (2024): 175–89. https://doi.org/10.28986/jtaken.v10i2.1615.

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Indonesia's Central Government Balance Sheet reflects substantial amounts of tax revenue and receivables, indicating the potential for significant state budget receipts. However, for the past 5 years, the audit report of the Audit Board of the Republic of Indonesia (Badan Pemeriksa Keuangan, BPK) on the Central Government Financial Report (LKPP) has consistently identified accuracy issues of tax receivable balances. Accordingly, this study explores the accounting problems related to tax revenue and receivables within the Directorate General of Taxes (DGT) and proposes solutions how to improve

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Christian, Natalis, Veronica Veronica, and Lisa Lim. "Perkembangan Akuntansi Thailand dan Analisis Shenanigans pada Perusahaan Group Lease." Owner 5, no. 2 (2021): 329–244. http://dx.doi.org/10.33395/owner.v5i2.475.

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Thailand is ASEAN country that managed to escape colonialism. However, like Anglo American countries, the country's accounting system emphasizes the transparency and information needs of investors. After the 1997 financial crisis, Thailand reformed to improve government cooperation and investment competition. Thailand's economy is recovering rapidly and is showing good growth. Due to economic growth, the poverty rate also fell. There are types of Thai state accounting standards namely International Financial reporting standards (IFRS) and Thai accounting standards (IFAC). The current developme

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13

Ali, Muhammad Jahangir, and Kamran Ahmed. "Determinants of accounting policy choices under international accounting standards." Accounting Research Journal 30, no. 4 (2017): 430–46. http://dx.doi.org/10.1108/arj-02-2015-0020.

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Purpose The purpose of this paper is to examine the determinants of accounting policy choices under International Accounting Standards (IASs) of listed firms in South Asia. Design/methodology/approach We selected three IASs-based accounting policy choices from 369 listed companies in India, Pakistan and Bangladesh for the financial year 2007-2008. Findings Our results show that firm size, investment opportunity set, leverage and ownership by the general public are significant determinants of accounting policy choice in South Asian countries. However, we do not find a significant relationship b

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14

Ball, Ray, Ashok Robin, and Joanna Shuang Wu. "Incentives versus standards: properties of accounting income in four East Asian countries." Journal of Accounting and Economics 36, no. 1-3 (2003): 235–70. http://dx.doi.org/10.1016/j.jacceco.2003.10.003.

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15

De Silva Lokuwaduge, Chitra Sriyani, and Keshara De Silva. "Determinants of public sector accounting reforms." International Journal of Public Sector Management 33, no. 2/3 (2020): 191–205. http://dx.doi.org/10.1108/ijpsm-03-2019-0085.

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Purpose The purpose of this paper is to extend the New Public Financial Management concept and the contingency model approach to an analysis of the determinants of the accrual-based International Public Sector Accounting Standards (IPSAS) adoption process as a financial management reform in Sri Lanka, a developing country in Asia. Design/methodology/approach Based on the prior literature, this paper develops a framework to highlight the importance of accrual-based reforms in public sector accounting policies to enable better transparency and accountability. It shows the extent to which Sri Lan

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Shigufta Hena Uzma, Shigufta Hena Uzma. "Cost-benefit analysis of IFRS adoption: developed and emerging countries." Journal of Financial Reporting and Accounting 14, no. 2 (2016): 198–229. http://dx.doi.org/10.1108/jfra-01-2015-0019.

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Purpose The paper aims to build a greater understanding of countries transitioning from local generally accepted accounting principles (GAAP) to International Financial Reporting Standards (IFRS). Second, the study assembles prior literature and examines the issues raised during the convergence. Finally, the paper recognises the implications of successful convergence practices that may be useful to other emerging markets and particular reference to India which is transitioning from local GAAP to IFRS-based principles. Design/methodology/approach The present study is a qualitative analysis that

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Miraj, Javed, and Zhuquan Wang. "Adoption of International Public Sector Accounting Standards in Public Sector of Developing Economies -Analysis of Five South Asian Countries." Research in World Economy 9, no. 2 (2018): 44. http://dx.doi.org/10.5430/rwe.v9n2p44.

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We examined the extent of adoption of the International Public Sector Accounting Standards (IPSAS) in South Asia and the challenges that are decelerating this process. The moderating organization, International Public Sector Accounting Standards Board (IPSAB), instituted IPSAS in an effort to improve financial reporting by public sector organizations and for comparability purposes. The aims of this research were to establish to what extent the IPSAS has been adopted in South Asia and determine the drawbacks contributing to its slow adoption process. To answer the study questions a literature r

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18

Song, Liang, and Joel C. Tuoriniemi. "Accounting quality, governance standards, and syndicated loan contracts." Pacific Accounting Review 28, no. 1 (2016): 2–15. http://dx.doi.org/10.1108/par-10-2014-0035.

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Purpose – The purpose of this paper is to examine how firms’ accounting quality affects bank loan contracting in seven emerging markets and whether these relationships are affected by borrowers’ governance standards. Design/methodology/approach – The study sample period is 1999-2007 because the syndicated loan market was severely affected by the East Asian financial crisis of 1998 and the US financial crisis of 2008. The final sample includes 719 loan observations for 75 firms in seven emerging markets. Findings – The authors find that syndicated lenders provide loans with more favorable terms

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19

Hwang, In, Kang Hur, and Sun Kang. "Does the IFRS Effect Continue? An International Comparison." Sustainability 10, no. 12 (2018): 4818. http://dx.doi.org/10.3390/su10124818.

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Previous research showed that in the early years after adoption, the change to International Financial Reporting Standards (IFRS) impacted accounting quality. The purpose of this study is to analyze whether those effects have changed over time in companies within countries that have different legal regimes, enforcement, and degrees of external investor protection. We measure accounting quality using discretionary accruals, real activities manipulation, and the stock price value relevance of earnings per share and book value per share. The findings show that the early effects of IFRS adoption c

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Heniwati, Elok. "IMPLIKASI PENERAPAN IFRS 9 PADA DAYA PREDIKSI CKPN TERHADAP KERUGIAN KREDIT BANK." Media Riset Akuntansi, Auditing & Informasi 23, no. 2 (2023): 273–90. http://dx.doi.org/10.25105/mraai.v23i2.16968.

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Changes in accounting standards affect the formation of loan loss provisions (LLP), which impacts bank reporting of actual credit losses. It is assumed that IFRS 9 with a forward-looking approach, produces a higher predictive power for LLP than it according to a backward-looking approach (IAS 39). This study compares the ability of LLP to predict bank actual credit losses between the periods of IAS 39 and IFRS 9. For this purpose, the study observes quarterly data of 3,022 data originating from a sample of banks in Indonesia (2,461) and Thailand (561) for the period IAS 39 (2018–2019) and IFRS

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Iryna Shchyrba. "Regulatory Challenges and Cybersecurity Approaches in Cloud-Based Accounting Systems." Journal of Information Systems Engineering and Management 10, no. 2s (2024): 443–52. https://doi.org/10.52783/jisem.v10i2s.332.

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Introduction: The article examines the development of cloud-based accounting systems and their regulatory support in 2020–2024. The influence of the latest cloud technologies, Microsoft Azure, Amazon Web Services, and Google Cloud, on accounting automation and financial management is analysed. Current regulatory requirements of the European Union, the United States and the countries of the East Asian region are considered with a focus on data security and risk management. Objectives: The article aims to identify the impact of regulatory requirements and cybersecurity strategies on developing c

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Wardhani, Ratna, Sidharta Utama, and Hilda Rossieta. "The effect of governance system and degree of convergence to IFRs on the quality of financial reporting: Evidence from Asia." Corporate Ownership and Control 12, no. 4 (2015): 409–23. http://dx.doi.org/10.22495/cocv12i4c3p8.

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This research investigates the effect of governance system and degree of convergence to IFRS on financial reporting quality. With sample of Asian countries, this study concludes that country level and firm level governance systems, both at, and the degree of convergence have positive influence on financial reporting quality.The effect of degree of convergence of local GAAP to IFRS and corporate governance practice to financial reporting quality will be stronger for companies in countries with weak investor protection. Also, we find that in company with weak corporate governance practice, the a

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Felski, Elizabeth. "Do Common Features Exist Among Countries That Locally Adopt IFRS?" International Journal of Accounting and Financial Reporting 5, no. 2 (2015): 144. http://dx.doi.org/10.5296/ijafr.v5i2.8325.

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Although International Financial Reporting Standards (IFRS) have clearly emerged as the preferred global accounting standard, previous studies of IFRS have mainly focused on post-adoption outcomes. The few IFRS adoption-focused studies are either limited in scope or are based on outdated versions of IFRS. This paper fills these holes in the literature by offering a comprehensive analysis of IFRS adoption: first, through an expanded classification system which includes local adoption as a distinct form of IFRS adoption and then through ANOVA, discriminant analyses and regression analyses. Sever

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Dr., Madan Lal Bhasin. "Accounting Manipulations in Corporate Financial Reports: Study of an Asian Market." International Journal of Management Sciences and Business Research 5, no. 11 (2016): 22–45. https://doi.org/10.5281/zenodo.3466194.

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Accounting manipulations (AM) in corporate &bdquo;financial reports" are perennial; they had occurred in all eras, in all countries and affected millions of corporations. Unfortunately, there are some &bdquo;loopholes" in accounting and auditing standards, which provide ample leeway to corporate managers" and thus, motivate accounting professionals to make frequent manipulations in corporate financial reports. In fact, accounting manipulation (AM) involves the intentional &bdquo;cooking-up" of financial records & reports towards a pre-determined target. Every company indeed &bdquo;maneuver

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BHASIN, MADAN LAL. "Satyam’s Manipulative Accounting Methodology Unveiled: An Experience of an Asian Economy." International Journal of Business and Social Research 6, no. 12 (2017): 35. http://dx.doi.org/10.18533/ijbsr.v6i12.1010.

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<p>Manipulative accounting practices are perennial and such practices have occurred in all eras, in all countries and affected millions of corporations. Unfortunately, there are few loopholes in accounting and auditing standards, which provide leeway and thus motivate accounting professionals to use aggressively manipulation practices. In fact, manipulative accounting (MA) involves the intentional cooking-up of financial records towards a pre-determined target. Every company indeed maneuvers the numbers, to a certain extent, as formally reported in its financial statements (FS) to achiev

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Gorkina, T. I. "SPECIAL FEATURES OF ENERGY TRANSITION IN ASIAN COUNTRIES." Lomonosov Geography Journal 78, no. 3 (2023) (2023): 18–29. http://dx.doi.org/10.55959/msu0579-9414.5.78.3.2.

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The current stage of development of the world energy industry is taking place in line with the fourth industrial revolution, characterized by the changing ways of life and the introduction of new technologies based on R&D. Environmental pollution has reached a large scale, and as a result it has become necessary to change the structure of modern fuel and energy balance in favor of renewable and non-traditional energy sources. Asian countries vary widely in terms of the level of economic development, making it difficult to create an integrated energy market in Asia. A typology of countries

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Mohan, Anu, Teddy Andrews Jaihind Jothikaran, Nachiket Gudi, Abhijith A K, and Lena Ashok. "Growing old before growing rich: a scoping review on ageing-related policy interventions from the WHO Southeast Asian Region." BMJ Open 15, no. 1 (2025): e079621. https://doi.org/10.1136/bmjopen-2023-079621.

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BackgroundWHO Southeast Asian Region (WHO SEARO) is home to 1.94 billion people accounting for one-fourth of the global population.ObjectiveThe primary objective of this scoping review is to describe the various policy interventions implemented in countries of the WHO SEARO to address the consequences of ageing.DesignThe Arksey and O’Malley framework for scoping review was used to explore existing policy interventions on aged care.SettingWHO SEARO.MethodsTen articles and 33 grey literature discussing the various aged care interventions adopted by WHO SEARO countries were identified through a c

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Alzeban, Abdulaziz. "The association between internal audit department characteristics and IFRS compliance." Asian Review of Accounting 26, no. 3 (2018): 336–58. http://dx.doi.org/10.1108/ara-03-2017-0054.

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Purpose The purpose of this paper is to analyze whether internal audit (IA) influences the successful implementation of the International Financial Reporting Standards (IFRS). From January 2017, listed companies in Saudi Arabia have been mandated to adopt the IFRS. Conducted in the 2014–2016 years before this deadline, the study investigates the readiness of IA departments in the Kingdom to adopt the IFRS in their totality, as required, by January 2017. Design/methodology/approach Data were collected for the period 2014 and 2016, two years after the announcement of the intended adoption of the

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Zhang, Zhifeng, Xiaoli Gong, Anqi Chu, et al. "RESEARCH ON CLEAN ENERGY TRADE AND ASYMMETRIC CARBON RESPONSIBILITY IN SCO MEMBER STATES BASED ON A HETEROGENEOUS QUANTILE RISK NETWORK." Ekonomika i upravlenie: problemy, resheniya 3/8, no. 156 (2025): 89–96. https://doi.org/10.36871/ek.up.p.r.2025.03.08.009.

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Drawing on the context of the Shanghai Cooperation Organization (SCO), this study focuses on the asymmetry of carbon responsibility distribution in clean energy trade and proposes a “Quantile Risk Responsibility Network” (QRRN) theoretical framework. By integrating quantile risk analysis and complex network methods, this paper develops a multidimensional mechanism for identifying and redistributing carbon responsibility. It further introduces the concept of “Systemically Important Carbon Responsibility” (SICR) countries to capture the transmission of high tail risk within institutional structu

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Kim, Bong-Chul, Eui-Chan Shin, and Kyung-Eun Park. "Establishing EU Norms as a Global Actor: Application of New Concepts in FTAs." International Academy of Global Business and Trade 19, no. 1 (2023): 75–89. http://dx.doi.org/10.20294/jgbt.2023.19.1.75.

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Purpose - This study conducts an analysis on the strengthening of the EU’s capacity as a normative power, and the direction of global standardization of these norms. Specifically, this study examines how trade and sustainable development provisions are applied in FTAs with Asian countries. Design/Methodology/Approach - To analyze the relationship between the EU as normative power and its expansion to global standardization as a new concept in the field of trade, this study first focuses on the concept of the EU’s normative power. Based on the concept, the study conducts a comparative ana

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Wahyuningrum, Indah Fajarini Sri, Muhammad Ihlashul’amal, Retnoningrum Hidayah, and Fitrarena Widhi Rizkyana. "Stakeholder Pressure and Its Effect on Sustainability Report." Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan 20, no. 2 (2023): 494–506. http://dx.doi.org/10.14710/presipitasi.v20i2.494-506.

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The quality of corporate sustainability reports in Indonesia is unfortunately found to be lacking, with a rating of only 53.6%. This is significantly lower compared to the average of other Southeast Asian countries. However, stakeholders are becoming more aware of their role in encouraging public companies to disclose sustainability information. This study intends to look at the quality of sustainability reports released by Indonesian public firms, as well as the impact of stakeholder pressure on these reports' quality. Data from annual and sustainability reports of businesses listed on the In

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Aurellya Abean, Thiara, and Erlin Trisyulianti. "Pengaruh Hybrid Work terhadap Produktivitas Kerja Karyawan di PT XYZ." Jurnal Manajemen dan Organisasi 16, no. 2 (2025): 245–58. https://doi.org/10.29244/jmo.v16i2.64319.

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Halal tourism has grown rapidly in the last decade, along with the increasing interest of global Muslim tourists. This research aims to analyze metadata from halal tourism literature to identify trends, patterns, and academic contributions in this field. Using data from the Scopus database from 2015 to 2025, this research evaluates document distribution based on time, publication type, institutional affiliation, country, and subject area. The findings show that journal articles dominate publications (70.7 percent), with Business, Management, and Accounting as the main contributor (29.7 percent

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Marsha, Deni, Irfan Kharisma Putra, and Erick Karunia. "Analisis Metadata terhadap Tinjauan Literatur Pariwisata Halal." Jurnal Manajemen dan Organisasi 16, no. 2 (2025): 229–44. https://doi.org/10.29244/jmo.v16i2.62335.

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Halal tourism has grown rapidly in the last decade, along with the increasing interest of global Muslim tourists. This research aims to analyze metadata from halal tourism literature to identify trends, patterns, and academic contributions in this field. Using data from the Scopus database from 2015 to 2025, this research evaluates document distribution based on time, publication type, institutional affiliation, country, and subject area. The findings show that journal articles dominate publications (70.7%), with Business, Management, and Accounting as the main contributor (29.7%). Indonesia a

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Nechaev, V. V., I. I. Yarovaya, G. V. Kachenya, et al. "Clinical-epidemiological characteristics delivery cases of tropic dengue fever." Journal Infectology 13, no. 1 (2021): 78–85. http://dx.doi.org/10.22625/2072-6732-2021-13-1-78-85.

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Dengue fever is a zooantroponotic, vector-borne viral disease. It is common among the population of tropical countries and is characterized by a tendency to expand to other countries as a result of infection drifts.Objective: to identify epidemiological, clinical and laboratory features of imported dengue fever in St. Petersburg.Materials and methods. The obtained data of official registration of cases of diseases in the Department of accounting and registration of infectious and parasitic diseases of the city of St. Petersburg and clinical case histories from the Сlinical Infectious diseases

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Wahab, Muhammad Zarunnaim, and Asmadi Mohamed Naim. "Assessment on the ASEAN standards to support sustainable and responsible investments (SRIs) and green bonds." Journal of Emerging Economies and Islamic Research 9, no. 2 (2021): 76. http://dx.doi.org/10.24191/jeeir.v9i2.13112.

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This paper aims to analyse the standards in promoting sustainable and responsible investment (SRIs) and green bonds among ASEAN countries. Thus, to progressively reach these objectives, this paper applied content document analysis and expert interviews. This paper discusses in detail the three ASEAN’s standards issued by the ASEAN Capital Markets Forum (ACMF) to support SRIs and green bonds, namely the ASEAN Green Bond Standards 2017, the ASEAN Social Bond Standards 2018 and the ASEAN Sustainability Bond Standards 2018. Besides, this paper also explores the strengths and the weaknesses of the

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Syah, Ahmad Mujafar, Liou-Yuan Li, Muhammad Syukur, Andris Adhitra, and Arifin Rosman. "Business Capabilities In Thailand’s Lower-Tier Cities: Importance-Performance Analysis." International Journal of Professional Business Review 7, no. 6 (2022): e0900. http://dx.doi.org/10.26668/businessreview/2022.v7i6.900.

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Purpose: Officially published on October 11th, 2021, Thailand government under Thailand Convention and Exhibition Bureau (TCEB) expanded the areas for MICE ((Meetings, Incentives, Conventions, Exhibitions Cities) cities development nationwide and took pride in its inclusive initiative in developing the lower-tier cities, regardless of the uncertain pandemic. Based on the report by TCEB Annual Report (2021), the 13 primary MICE to be developed under “MICE City Initiative'' include the tier-one, tier-two and tier-three cities. This research aims to explore Thailand’s lower tier cities’ MICE attr

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Wei, Keyu. "The Impact of RCEP Tariff Concessions on Intra-Regional Trade: An Analysis of Trade Creation and Diversion." Highlights in Business, Economics and Management 31 (May 21, 2024): 145–55. http://dx.doi.org/10.54097/9fpgy060.

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This study delves into the economic ramifications of the Regional Comprehensive Economic Partnership (RCEP), particularly focusing on its tariff concessions and their influence on intra-regional trade dynamics within the Asia-Pacific region. By encompassing 15 East Asian and Pacific nations, RCEP stands as the world's largest trading bloc, accounting for approximately 30% of the global Gross Domestic Product (GDP). This research aims to dissect the core objectives of RCEP, emphasizing the significant tariff concessions that aim to eliminate up to 90% of the tariffs within the bloc over a stipu

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Chantachaimongkol, Nunthapin, and Shuwen Chen. "Comparative Analysis on Corporate Disclosure Practices of Listed Companies in ASEAN-5 after the Adoption of the Renewal Regional Disclosure Standards." JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT 26, no. 01 (2019): 21. http://dx.doi.org/10.31966/jabminternational.v26i01.396.

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This study aims to assess and compare the extent of corporate disclosure of the countries that have already implemented the renewal ASEAN disclosure standards with the countries that have not implemented yet. The empirical result indicates that overall picture of corporate disclosure in the ASEAN is in a good progression, with an increasing trend. Then, an independent t-test analysis addresses that the renewal ASEAN disclosure standards could have an effect on the level of corporate disclosure, especially in terms of non-financial and strategic information. But, it has no impacts on financial

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Qizam, Ibnu, Misnen Ardiansyah, and Abdul Qoyum. "Integration of Islamic capital market in ASEAN-5 countries." Journal of Islamic Accounting and Business Research 11, no. 3 (2020): 811–25. http://dx.doi.org/10.1108/jiabr-08-2019-0149.

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Purpose The purpose of this study is to investigate the nature and integration of Islamic stock markets across the Association of Southeast Asian Nations (ASEAN-5) countries for economic community (AEC) development. Design/methodology/approach Using samples of daily closing prices from 2009 to 2014 across ASEAN-5 countries, co-integration and Granger-causality tests were applied. Findings This research finds that Islamic capital markets across ASEAN-5 countries remain highly integrated despite the global financial crisis of 2008, and it also finds the integration strength between Jakarta Islam

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Jetin, Bruno. "ASEAN Economic Community: the shift from absolute to relative poverty, and the rise of the middle class." Journal of Business and Economic Analysis 02, no. 01 (2019): 57–72. http://dx.doi.org/10.1142/s2737566821900040.

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In 2015 ASEAN has become a community which rests on three pillars: political-security, economic and social-cultural (Jetin and Mikic, 2016). The underlying assumption is that economic development will be fostered by a regional integration deepening, namely a “single market and single production base” which should lead to a convergence of social-cultural development thanks to a catching up process of the late-comers and poorest member states vis-à-vis the more advanced ASEAN Member States (AMS) (Jetin, B. 2016a). This implies a convergence of living standards and a strong decline of poverty. Th

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Pasciana, Rostiena, and Ieke Sartika Iriany. "Asean Integration In Improving Indonesian Women Education: A Literature Review." Jurnal Ilmu Sosial Politik dan Humaniora 1, no. 2 (2019): 42–45. http://dx.doi.org/10.36624/jisora.v1i2.16.

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The Association of Southeast Asian Nations (ASEAN) is an organization of countries in Southeast Asia established in Bangkok, Thailand, on August 8, 1967 under the Bangkok Declaration by Indonesia, Malaysia, Philippines, Singapore, and Thailand. For more th an five decades ASEAN has experienced many positive and significant developments towards a more integrative and forward - looking stage with the establishment of an ASEAN Community by 2015. The ASEAN Community not only affects the economic sector, but also other sectors, including "education" as an effort to build competitive human resources

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Lieng, Sopha, Nobuyuki Yagi, and Hiroe Ishihara. "Global Ecolabelling Certification Standards and ASEAN Fisheries: Can Fisheries Legislations in ASEAN Countries Support the Fisheries Certification?" Sustainability 10, no. 11 (2018): 3843. http://dx.doi.org/10.3390/su10113843.

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Fisheries, particularly small-scale fisheries, in the Association of Southeast Asian Nations (ASEAN) countries are an important source of food security, nutrition, and livelihood for people. However, high fishing pressure and other impacts have resulted in a decline of fisheries resources, questioning the future sustainability of fisheries. Ecolabelling is a tool developed based on the Code of Conduct for Responsible Fisheries and the Food and Agriculture Organization (FAO) Guideline for Ecolabelling of Fish and Fisheries Products from Marine/Inland Fisheries. In the past decades, only a few f

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Owen, Anthony David, and Jacqueline Yujia Tao. "International Best Practice for Emissions and Fuel Standards: Implementation Possibilities for ASEAN." Asia Pacific Journal of Energy and Environment 3, no. 1 (2016): 7–16. http://dx.doi.org/10.18034/apjee.v3i1.226.

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This paper assesses the role that both vehicle emissions and fuel standards can play in moderating the projected increase in emission of pollutants from the road transport sector of Association of Southeast Asian Nations (ASEAN) member countries by adopting international best practice as it currently stands. It concludes that much could be done within ASEAN to align with international best practice in terms of vehicle emission regulations in the transport sector. In addition, exploring alternative fuels such as natural gas, ethanol, and biodiesel could also offer substantial benefits in reduci

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Pasinrangi, Herman, Fajar Suryana, Gilang Ramadhan, et al. "Comparative Analysis of Energy Efficiency Programs in Large ASEAN Industries with Sustainable Energy Indicators." E3S Web of Conferences 432 (2023): 00013. http://dx.doi.org/10.1051/e3sconf/202343200013.

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Reducing energy demand through energy efficiency (EE) policies is a key strategy in dealing with climate change and the energy needs of Southeast Asian countries (ASEAN). The industrial sector is the largest energy user sector and has significant energy-saving potential through good and sustainable energy management. This research is intended to analyze the progress of energy-saving programs in several ASEAN countries through policies that have been made with a focus on large industries. Five steps will be carried out, namely: searching for data on total population, GDP and total final energy

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Cuong, Do Huy. "Building database of WEBGIS for the exchange of marine data between Vietnam and ASEAN countries." Tạp chí Khoa học và Công nghệ biển 19, no. 3B (2019): 17–29. http://dx.doi.org/10.15625/1859-3097/19/3b/14513.

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The system of oceanic database management and exchange is built with the purpose of exchanging the oceanic data between Vietnam and other ASEAN countries. The system can meet the demand of sharing and exchanging oceanic data through internet connection between Vietnam and ASEAN member countries. Besides, the system of oceanic database management and exchange can meet the demands of researches, managements and share of data domestically and internationally. In this paper, we focused on the details of the system of oceanic database management and exchange, such as hardware and software, data sto

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Nasution, Elvi, Sugiarto Sugiarto, Gracia Shinta S, Ugut Ugut, and Edison Hulu. "Critical risk factors of the project finance loan spread in the infrastructure sector: Experience from the ASEAN countries." Accounting 7, no. 6 (2021): 1507–20. http://dx.doi.org/10.5267/j.ac.2021.3.013.

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This paper finds that in ASEAN-4, the micro loan characteristics: loan amount and LIBOR whilst the macro characteristics: inflation, net export and GDP growth influence the loan spread in the project finance. However, simultaneously at the country level, the determinants of the loan spread are distinctive to each country’s infrastructure industry characteristic. The paper’s main contribution relates to the determinants of the project finance loan spread at the country level and regional level, ASEAN-4. The purpose of this paper is to fathom the critical risk factors behind the project finance

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Pryazhnikova, Olga. "LABOR MIGRATION IN ASEAN COUNTRIES : INTRA-REGIONAL FEATURES." Vostokovedenie i Afrikanistika, no. 4 (2021): 103–11. http://dx.doi.org/10.31249/rva/2021.04.08.

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The review highlights distinctive features of labour migration in ASEAN region. Disparities in socio-economic development and multidirectional demographic trends in the member countries enhance significance of intra-regional labor migration as a factor of improving life standards in sending countries and increasing the efficiency of labour markets in receiving countries. Among typical problems for labour migration within the region, there are limited opportunities for foreign workers to use legal channels for migration and, as a result, lack of access to social assistance in case of crisis.

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Abimanyu, Anggito, and Ihda Arifin Faiz. "ASEAN Halal Markets Analysis: Regulatory and Harmonization Challenges." Global Review of Islamic Economics and Business 11, no. 1 (2023): 025–44. http://dx.doi.org/10.14421/grieb.2023.111-02.

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This article examines important aspects of the halal market’s development, including halal food in seven advanced members of ASEAN countries. The qualitative method has been used by examining the main aspects of the regulation, a form of institutions, a SWOT analysis, a study of the impact of halal food regulations, and an analysis of ASEAN regulatory harmonization. Data on halal food regulations in ASEAN-7 countries were obtained from literature reviews, official documents, publications, interviews, and direct field observations. The study shows that halal regulations in ASEAN-7 generally are

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Riana, Yuliana, and Cornelia Alverina. "HIGHER EDUCATION WITHIN ASEAN CONNECTIVITY." Jurnal Asia Pacific Studies 2, no. 1 (2018): 45. http://dx.doi.org/10.33541/japs.v2i1.669.

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ASEAN member countries are well aware of the importance of education to be one of the decisive factors in developing a high quality of human resources. This is reflected in the inclusion of education in ASEAN socio-cultural cooperation dimension. This review will highlight the implementation of higher education in ASEAN connectivity described in five steps. Infrastructure connectivity makes the mobility of young people in ASEAN members become easier in pursuing education across ASEAN region. In addition, the improvement of facilities and infrastructure in educational institutions could support

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Yoo, Jeong-Ho, Chan-Hyo Park, Ideun Jeong, d. d, and Ye-Ji Nam. "Effects of TBT Standards Harmonization on Trade: Focusing on South Korea-ASEAN Relations." Korea Association for International Commerce and Information 25, no. 4 (2023): 107–26. http://dx.doi.org/10.15798/kaici.2023.25.4.107.

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The rapid increase in non-tariff barriers due to the spread of global protectionism is observed in many countries, including South Korea and its major trading partner, ASEAN. In this context, as the importance of standard harmonization is increasingly emphasized, this study analyzed the impact of the differences in TBT standards between South Korea and ASEAN on trade. The analysis revealed that the TBT standards between South Korea and ASEAN are gradually diverging. In particular, for semiconductors, which is one of the major export items of South Korea, it was found that the regulatory distan

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