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1.
Australasian Accounting, Business and Finance Journal ; 17(2):4-25, 2023.
Article in English | Scopus | ID: covidwho-20245076

ABSTRACT

The Covid-19 pandemic brought many businesses to a standstill as international travel restriction was imposed across countries in addition to a national lockdown. Firm performances were depressed due to reduced order and output. This study examines whether digitalization has mitigated the negative impact of the Covid-19 pandemic on Malaysia's manufacturing sector. Using sales as the performance yardstick of 24 industrial sectors from January to December 2020, our result shows that manufacturing sales performance was negatively related to the Covid-19 pandemic. However, the adverse impact of Covid-19 was mitigated with a higher level of digitalization. The mitigating role of digitalization remains robust in further analysis. This study has managed to quantify the mitigating effect of Covid-19 on manufacturing sectors. As a policy implication, the government should expedite the introduction of the 5G network, promote digital adoption across all sectors to ensure business continuity and provide an effective response mechanism in any pandemic or crisis. © 2023, University of Wollongong. All rights reserved.

2.
Australasian Accounting Business and Finance Journal ; 17(2):26-26, 2023.
Article in English | Web of Science | ID: covidwho-2328367

ABSTRACT

The Covid-19 pandemic brought many businesses to a standstill as international travel restriction was imposed across countries in addition to a national lockdown. Firm performances were depressed due to reduced order and output. This study examines whether digitalization has mitigated the negative impact of the Covid-19 pandemic on Malaysia's manufacturing sector. Using sales as the performance yardstick of 24 industrial sectors from January to December 2020, our result shows that manufacturing sales performance was negatively related to the Covid-19 pandemic. However, the adverse impact of Covid-19 was mitigated with a higher level of digitalization. The mitigating role of digitalization remains robust in further analysis. This study has managed to quantify the mitigating effect of Covid-19 on manufacturing sectors. As a policy implication, the government should expedite the introduction of the 5G network, promote digital adoption across all sectors to ensure business continuity and provide an effective response mechanism in any pandemic or crisis.

3.
Frontiers in Environmental Science ; 10, 2022.
Article in English | Scopus | ID: covidwho-2055009

ABSTRACT

With the rapid development of internet finance in China, the risk management of internet finance has become an urgent issue. This study analyzes the factors that affect the default risk of Chinese internet finance companies based on measuring the distance to default of companies. This study incorporates ESG rating into the evaluation model to comprehensively reflect the default risk factors. The traditional KMV model is modified with ESG rating, and results are used to construct the panel logit model. Based on internet finance firms listed on China A-Shares data from 2016 to 2020, our results show the following: first, the modified ESG-KMV logit model can effectively analyze the influencing factors of the internet finance default risk. Second, ROE, accounts receivable turnover ratio, asset-liability ratio and z-value are important factors that affect the default risk of internet finance companies. Third, it is also found that COVID-19 has significantly impacted the default risk of internet finance companies. As a policy implication, the regulator can incorporate ESG into the measurement of the default risk to create more awareness among internet finance companies on the importance of the environment and sustainability to human societies. Copyright © 2022 Zeng, Lau and Abdul Bahri.

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