The moderating role of country-specific uncertainty in the cross-border banking–financial stability relationship

Adopting International Financial Reporting 9 is critically relevant as it significantly transforms accounting practices, particularly in credit risk management, for banks in Jordan. The primary purpose of this study is to examine the impact of implementing International Financial Reporting 9 on the financial performance and credit risk management practices of Jordanian banks. A quantitative analysis was conducted using the Difference-in-Differences approach and Fixed Effects models on data from 19 banks operating between 2012 and 2022.
The results indicate that the adoption of International Financial Reporting 9 led to a substantial increase in loan loss provisions, with a mean increase of 0.25 (t-value = 18.00). This increase in loan loss provisions negatively affected profitability metrics such as Return on Assets and Return on Equity, which showed mean decreases of 0.0857 (t-value = 4.22) post-implementation. Despite the negative impact on profitability, the findings also highlight improvements in financial transparency and stability due to more accurate credit risk assessment.
While the adoption of International Financial Reporting 9 imposes operational and financial challenges, it enhances the robustness and clarity of financial reporting in Jordanian banks.

Halal food production is a crucial sector for Muslims, especially Generation Z, who spend time eating in stalls and restaurants instead of eating homemade food. This tendency is higher than in the previous generation. Thus, this study aims to estimate the factors influencing the purchase intention of halal food for Generation Z Muslims in Indonesia. This quantitative study uses a questionnaire distributed randomly online to 352 respondents. Data analysis and hypotheses were examined using the structural equation model (SEM) approach. The results show that religious belief, exposure, and health reasons are essential in increasing halal awareness. Meanwhile, halal awareness and knowledge positively contributed to increasing interest in buying halal food. On the other hand, Islamic brands do not affect the buying interest of Generation Z Muslims in halal products. This shows that Islamic brands in the food sector have no impact on Generation Z Muslims in a Muslim-majority country like Indonesia. This also confirms previous studies conducted in Muslim-majority countries such as Saudi Arabia that Islamic brands do not increase interest in buying halal food. This is because they are used to buying food without seeing the Islamic brand as long as it is halal. However, this result may be different if Muslims live in a non-Islamic country since Islamic branding can provide a comfortable feeling for Muslims in a non-Islamic country.

The implementation of Basel III regulations has become a crucial factor influencing the financial performance of the banking sector in Bangladesh. The primary objective of this study is to examine the impact of Basel III implementation on the financial performance of the banking industry in Bangladesh. The research utilizes secondary data from 20 commercial banks in Bangladesh, including state-owned, private, and Islamic banks. It offers a diverse and representative sample of Bangladesh’s banking sector, covering the period from 2014 to 2023. This variety ensures a comprehensive understanding of different banking models and their challenges, representing the scenario of the whole industry. A multivariate regression model with fixed effects, determined by the Hausman test, was employed to analyze the relationship between capital adequacy (CRAR, Core Capital Tier-1, Tier-1, and Tier-2 Capital Ratios) and bank-specific factors (size, provisions) on performance indicators (ROA and NPL). The findings reveal that higher capital adequacy, particularly the Tier-1 Capital Ratio, and CRAR, positively influences bank profitability (measured by ROA) and reduces NPLs. Conversely, larger bank size correlates with lower ROA and higher NPLs, and increased provisions also lead to higher NPLs. These results underscore the significance of Basel III in enhancing the financial performance and stability of the banking sector in Bangladesh, suggesting that more substantial capital buffers can improve profitability and reduce risks associated with non-performing loans.