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Suaad JASSEM,Mohammad Rezaur RAZZAK,Karima SAYARI 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.9
The global financial crisis in 2008 eroded trust towards the banking industry overall. To make such institutions more transparent, the International Accounting Standard Board developed the International Financial Reporting Standard 9 (IFRS 9). After the announcement of IFRS 9, academic research has primarily focused on examining the stability of banks due to early loan-loss recognition guidelines under the new system. There appears to be a lack of understanding of how IFRS 9 has influenced institutional depositors’ opinions of bank trustworthiness. Hence the goal of this study is to determine how the adoption of IFRS 9 by banks has impacted perceptions of transparency, trust, and skepticism, from the perspective of large institutional depositors. This research was conducted in the context of Malaysian banks that follow the IFRS 9 guidelines. A framework is proposed using the signaling theory, leading to the development of a set of hypotheses. The hypotheses are tested with data collected from 654 financial analysts working in Malaysian companies that are large institutional depositors. The results indicate that the adoption of IFRS 9 has led to higher levels of perceptions of bank transparency and trust, and lower levels of skepticism towards such banks.
Performance Evaluation of Finite Queue Switching Under Two-Dimensional M/G/1(m) Traffic
Islam, Md. Syeful,Rahman, Md. Rezaur,Roy, Anupam,Islam, Md. Imdadul,Amin, M.R. Korea Information Processing Society 2011 Journal of information processing systems Vol.7 No.4
In this paper we consider a local area network (LAN) of dual mode service where one is a token bus and the other is a carrier sense multiple access with a collision detection (CSMA/CD) bus. The objective of the paper is to find the overall cell/packet dropping probability of a dual mode LAN for finite length queue M/G/1(m) traffic. Here, the offered traffic of the LAN is taken to be the equivalent carried traffic of a one-millisecond delay. The concept of a tabular solution for two-dimensional Poisson's traffic of circuit switching is adapted here to find the cell dropping probability of the dual mode packet service. Although the work is done for the traffic of similar bandwidth, it can be extended for the case of a dissimilar bandwidth of a circuit switched network.
Shear strength characteristics of a compacted soil under infiltration conditions
Rahardjo, H.,Meilani, I.,Leong, E.C.,Rezaur, R.B. Techno-Press 2009 Geomechanics & engineering Vol.1 No.1
A significantly thick zone of steep slopes is commonly encountered above groundwater table and the soils within this zone are unsaturated with negative pore-water pressures (i.e., matric suction). Matric suction contributes significantly to the shear strength of soil and to the factor of safety of unsaturated slopes. However, infiltration during rainfall increases the pore-water pressure in soil resulting in a decrease in the matric suction and the shear strength of the soil. As a result, rainfall infiltration may eventually trigger a slope failure. Therefore, understanding of shear strength characteristics of saturated and unsaturated soils under shearing-infiltration (SI) conditions have direct implications in assessment of slope stability under rainfall conditions. This paper presents results from a series of consolidated drained (CD) and shearing-infiltration (SI) tests. Results show that the failure envelope obtained from the shearing-infiltration tests is independent of the infiltration rate. Failure envelopes obtained from CD and SI tests appear to be similar. For practical purposes the shear strength parameters from the CD tests can be used in stability analyses of slopes under rainfall conditions. The SI tests might be performed to obtain more conservative shear strength parameters and to study the pore-water pressure changes during infiltration.