Conference Proceedings

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The Conference Proceedings section collects and preserves peer-reviewed research papers, presentations, and scholarly abstracts delivered during our academic conferences and research symposia.

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Effectiveness of Synchronous Online Learning Compared to Face-to-Face Learning Among Higher Education Students in Cambodia during the COVID-19 Pandemic
(CamEd Business School, November 15, 2020) Casey Barnett; Bunthorn Yem
The International Monetary Fund reported that global gross domestic product (GDP) contracted by 3.5 percent in 2020 compared to positive growth of 2.8 percent in 2019 (International Monetary Fund [IMF], 2021). This economic loss means more people will suffer the effects of poverty. The economic loss is largely due to COVID and its effects which include safety measures such as restrictions on gatherings and movement. One safety measure implemented by countries has been the prohibition of face-to-face learning in schools. However, the closure of schools may have ongoing negative economic consequences for years to come. A study by the Organisation for Economic Cooperation and Development (OECD) estimates that “due to lost productivity, one year of lost primary and secondary school learning will result in an economic loss equivalent to 202 percent of future GDP” (Hanushek & Woessmann, 2020, p. 9). Empirical studies are showing that learning loss arising from school shutdowns is proportional to the duration of the shutdown. For example, a study of national exam results for approximately 350,000 students in the Netherlands found that an 8-week shutdown resulted in a learning loss equivalent to the same period of the shutdown (Engzell et al., 2021).
IFRS 9 Implementation and Bank Performance in Cambodia during the COVID-19 Pandemic
(CamEd Business School, November 15, 2024) Casey Barnett; Vouthraboth Oum; Ubol Yon; Phaneth Chheng; Bunna Chhut; Narin Choeun
IFRS 9 Financial Instruments introduced an expected loss model for recognizing loan loss provisions that recognize loan losses earlier than required by the previous standard IAS 39 Financial Instruments. Commercial banks in Cambodia were required to follow IFRS 9 starting from January 1, 2019. This chapter analyzes the financial data of 25 banks for the years 2019–2023 to understand the impact of IFRS 9 expected credit losses on bank performance and loan loss provisions. The chapter also provides a historical overview of bank loan provisioning in Cambodia, which may help future researchers understand a shift in Cambodian bank performance subsequent to IFRS 9 adoption in 2019. The global financial crisis of 2007–2009 saw the implosion of long-standing commercial banks, investment banks, and insurance companies, which had balance sheets inflated with worthless debt investments, especially securitized debt (Acharya et al., 2009). The collapse of these financial institutions was partly due to over-investment in risky financial assets, the losses of which were not recognized by the fair value accounting used at that time (Acharya et al., 2009). Earlier recognition of these losses could have supported institutions in shoring up capital (Gunn et al., 2018).