Template-Type: ReDIF-Article 1.0 Author-Name: Zubir Azhar Author-Workplace-Name: Universiti Sains Malaysia, Malaysia Title: Determinants of the intellectual capital efficiency of Cambodian commercial banks Publication-Status: Published Abstract: This study intends to investigate the potential effects of various bank-specific characteristics on the efficiency of intellectual capital (IC) in Cambodia’s commercial banks from 2013 to 2021. Using multiple regression analysis, the study examines the link between IC efficiency as a dependent variable and some independent variables. The study uses value-added intellectual capital (VAIC) established by Pulic (2004) to assess how IC is effectively utilized in Cambodian commercial banks. The findings show that the bank size, bank profitability, and entry barriers significantly influence IC efficiency. The study’s findings cannot be extrapolated to commercial banks in other countries or other study periods because the empirical testing has been confined to Cambodian commercial banks from 2013 to 2021. The study will aid banking regulators in identifying the variables influencing IC efficiency so they can take steps to improve the efficient utilization of IC resources and maximize value creation. This analysis is beneficial to bank management. Since it informs them of the variables, they should concentrate on increasing the IC efficiency of the banks. This study is the first to examine the variables that affect IC efficiency in commercial banks in Cambodia. It adds to the previous studies about the factors that affect IC efficiency in banks. Keywords: Intellectual capital; Commercial banks; Cambodia Journal: Journal of Accounting, Finance, Economics, and Social Sciences Pages: 1-10 Volume: 8 Issue: 2 Year: 2023 Month: December DOI: 10.62458/jafess.160224.8(2)1-10 File-URL: https://jafess.com/index.php/home/article/view/62 File-Function: Abstract page File-Format: text/html File-URL: https://jafess.com/index.php/home/article/download/62/48 File-Function: Full text File-Format: application/pdf Handle: RePEc:euj:jafess:v:8:y:2023:i:2:id:62 Template-Type: ReDIF-Article 1.0 Author-Name: Edman Padilla Flores Author-Workplace-Name: CamEd Business School, Cambodia Title: Sustainability reporting in Cambodia: Challenges and prospects Publication-Status: Published Abstract: This study investigates the challenges and prospects of sustainability reporting in Cambodia, filling a research gap in the existing literature. The study’s objectives focus on identifying the challenges faced by Cambodian companies when adopting sustainability reporting practices, investigating the benefits these practices provide, and making recommendations for improvement. The study utilized a purposive sampling technique to select participants from diverse sectors in Cambodia. The data collection methods involve conducting semi-structured interviews and online surveys. The data is then analyzed using thematic analysis and triangulation techniques. The research findings provide valuable insights into the challenges faced by organizations when implementing sustainability reporting practices in Cambodia. The challenges identified in the study include limited awareness of sustainability reporting, the absence of a common standard for reporting, and data management issues. In response to the challenges, the study offers recommendations to enhance sustainability reporting in Cambodia. These recommendations include raising awareness among companies, developing clear guidelines for reporting, promoting collaboration among stakeholders, addressing data management challenges, and involving SMEs in sustainability reporting. In addition, the study acknowledges its limitations, precisely the limited number of interviews and surveys used as the basis for analysis. Therefore, it calls for future research with a larger sample size and longitudinal studies to examine Cambodia’s sustainability reporting challenges and prospects further. Overall, this research contributes to improving sustainability reporting in Cambodia and provides valuable insights for companies, policymakers, and stakeholders. Keywords: Sustainability reporting; Sustainable development; ESG; Cambodia; Challenges; Prospects Journal: Journal of Accounting, Finance, Economics, and Social Sciences Pages: 11-22 Volume: 8 Issue: 2 Year: 2023 Month: December DOI: 10.62458/jafess.160224.8(2)11-22 File-URL: https://jafess.com/index.php/home/article/view/63 File-Function: Abstract page File-Format: text/html File-URL: https://jafess.com/index.php/home/article/download/63/49 File-Function: Full text File-Format: application/pdf Handle: RePEc:euj:jafess:v:8:y:2023:i:2:id:63 Template-Type: ReDIF-Article 1.0 Author-Name: Sovinda Po Author-Workplace-Name: Griffith University, Australia Title: Navigating the storm: How ASEAN managed the great power competition through the ASEAN outlook on the Indo-Pacific Publication-Status: Published Abstract: As it has globally, geopolitical competition has intensified in the Indo-Pacific. It is a competition between and among major powers; Japan competes with China, US-led allies challenge China’s assertiveness, and the Association of Southeast Asian Nations (ASEAN) is a hinge in and a battleground. Situated at the heart of this region, ASEAN is under significant pressure. To set out their views and navigate through this turbulent time, ASEAN leaders released “the ASEAN Outlook on the Indo-Pacific” in June 2019. This paper seeks to answer how Outlook is used to help ASEAN maintain its central role in the Indo-Pacific region. The paper also discusses the internal and external challenges ASEAN faces in implementing its vision. Externally, rising power competition is a force pulling ASEAN apart. Internal to ASEAN, differences in the national interests of the member states remain roadblocks. The paper also tries to depict a future for ASEAN. Towards the end, it makes some recommendations for ASEAN to move forward. In the end, strong cohesion of the member states is probably the key to mutual prosperity and expanded influence, but can this be achieved when the forces of division have become so much greater? Keywords: ASEAN Outlook; The Indo-Pacific; Institutional hedging; Great power competition Journal: Journal of Accounting, Finance, Economics, and Social Sciences Pages: 23-37 Volume: 8 Issue: 2 Year: 2023 Month: December DOI: 10.62458/jafess.160224.8(2)23-37 File-URL: https://jafess.com/index.php/home/article/view/64 File-Function: Abstract page File-Format: text/html File-URL: https://jafess.com/index.php/home/article/download/64/50 File-Function: Full text File-Format: application/pdf Handle: RePEc:euj:jafess:v:8:y:2023:i:2:id:64 Template-Type: ReDIF-Article 1.0 Author-Name: Parmindar Singh Author-Workplace-Name: Crescendo International College, Malaysia Title: Gender-based differences in leadership style: An empirical analysis Publication-Status: Published Abstract: This research investigates the differences in leadership styles among males and females of tertiary educational institutions in Cambodia and Malaysia. The study used a questionnaire as a measuring instrument and hypotheses testing to perform a one-sample t-test and a paired t-test. The sampling design used was convenience sampling. This research is relatively novel as it involved respondents from educational institutions in two Southeast Asian countries. This research found that females have a people-oriented leadership style and have a higher perception of their leadership abilities. In addition, it found that males have neither a task-oriented nor a people-oriented leadership style. The study suggests that women should be given the helm to manage these concerns in light of recent geopolitical uncertainties and workplace issues. Keywords: Leadership approaches; People-oriented and task-oriented leadership style; Cambodia; Malaysia; One-sample t-test; Paired t-test Journal: Journal of Accounting, Finance, Economics, and Social Sciences Pages: 39-49 Volume: 8 Issue: 2 Year: 2023 Month: December DOI: 10.62458/jafess.160224.8(2)39-49 File-URL: https://jafess.com/index.php/home/article/view/65 File-Function: Abstract page File-Format: text/html File-URL: https://jafess.com/index.php/home/article/download/65/51 File-Function: Full text File-Format: application/pdf Handle: RePEc:euj:jafess:v:8:y:2023:i:2:id:65 Template-Type: ReDIF-Article 1.0 Author-Name: Kosal Song Author-Workplace-Name: CamEd Business School, Cambodia Author-Name: Siphat Lim Author-Workplace-Name: CamEd Business School, Cambodia Title: The empirical study of interest rate pass-through in Cambodia: An error correction model Publication-Status: Published Abstract: The error correction model was used to explore the influence of domestic and international interest rates, proxied by the 6-Month and 1-Year SIBOR, on the borrowing interest rate of bank. The primary goal of this study was to determine the pass through from the predicted borrowing rate to the lending rate. The empirical findings of this study confirmed the existence of a long-run relationship between the borrowing rate and its explanatory variables, as evidenced by the two-step co-integration test. Domestic and foreign interest rates have a substantial long-run influence on the borrowing rate. Short-term borrowing rate changes were also impacted by changes in market interest rates and SIBOR rates. The predicted borrowing rate from co-integration equation had a positive significant impact on the lending rate claimed that there had a pass through from foreign to domestic lending rate. Keywords: ECM; Interest rate pass through; Borrowing rate; Market Rate; SIBOR Journal: Journal of Accounting, Finance, Economics, and Social Sciences Pages: 51-60 Volume: 8 Issue: 2 Year: 2023 Month: December DOI: 10.62458/jafess.160224.8(2)51-60 File-URL: https://jafess.com/index.php/home/article/view/66 File-Function: Abstract page File-Format: text/html File-URL: https://jafess.com/index.php/home/article/download/66/52 File-Function: Full text File-Format: application/pdf Handle: RePEc:euj:jafess:v:8:y:2023:i:2:id:66