Staff View: Interruptive time series analysis of GST upon non-performing non-housing property loans: Case study from Malaysia

Interruptive time series analysis of GST upon non-performing non-housing property loans: Case study from Malaysia

Value Added Taxes increases the cost of living and affect the ability of loan repayments indirectly. The introduction of the Goods and Services Tax (GST) in Malaysia in 2014 had garnered significant attention on its potential negative effects on the property industry. Coincidentally, there is a rise...

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Main Authors:	Kuen-wei, Tham, Said, Rosli, Adnan, Yasmin Mohd
Format:	Article
Published:	Asia-Pacific Management Accounting Assoc 2021
Subjects:	H Social Sciences (General) Business cycles. Economic fluctuations
Online Access:	http://eprints.um.edu.my/35050/
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spelling	my.um.eprints.350502022-05-13T10:32:18Z http://eprints.um.edu.my/35050/ Interruptive time series analysis of GST upon non-performing non-housing property loans: Case study from Malaysia Kuen-wei, Tham Said, Rosli Adnan, Yasmin Mohd H Social Sciences (General) Business cycles. Economic fluctuations Value Added Taxes increases the cost of living and affect the ability of loan repayments indirectly. The introduction of the Goods and Services Tax (GST) in Malaysia in 2014 had garnered significant attention on its potential negative effects on the property industry. Coincidentally, there is a rise of non-performing non-housing property loans (NPNHLs) consisting of industrial and commercial property loans as GST was introduced and was in effect. The NPNHLs which consists of mainly industrial and commercial property loans faced a steep increase for the first time in 2014, after a long and consistent decline since 2007. From the inception stage of the GST to its effective implementation date, the Malaysian NPNHLs responded with a unique pattern that offers an opportunity for research. Hence, this study aimed to investigate and measure the intervention spill-over effects of GST upon the Malaysian NPNHLs. Utilizing a quasi-experimental design of interruptive time series regression analysis, it was found that there is a close and significant relationship between the implementation of GST and the rise of NPNHLs in Malaysia. The pre and post intervention of the GST regime was found to be in sync with the rise of non-performing non-housing property loans in Malaysia. Asia-Pacific Management Accounting Assoc 2021-04 Article PeerReviewed Kuen-wei, Tham and Said, Rosli and Adnan, Yasmin Mohd (2021) Interruptive time series analysis of GST upon non-performing non-housing property loans: Case study from Malaysia. Asia-Pacific Management Accounting Journal, 16 (1). pp. 35-58. ISSN 1675-3194,
institution	Universiti Malaya
building	UM Library
collection	Institutional Repository
continent	Asia
country	Malaysia
content_provider	Universiti Malaya
content_source	UM Research Repository
url_provider	http://eprints.um.edu.my/
topic	H Social Sciences (General) Business cycles. Economic fluctuations
spellingShingle	H Social Sciences (General) Business cycles. Economic fluctuations Kuen-wei, Tham Said, Rosli Adnan, Yasmin Mohd Interruptive time series analysis of GST upon non-performing non-housing property loans: Case study from Malaysia
description	Value Added Taxes increases the cost of living and affect the ability of loan repayments indirectly. The introduction of the Goods and Services Tax (GST) in Malaysia in 2014 had garnered significant attention on its potential negative effects on the property industry. Coincidentally, there is a rise of non-performing non-housing property loans (NPNHLs) consisting of industrial and commercial property loans as GST was introduced and was in effect. The NPNHLs which consists of mainly industrial and commercial property loans faced a steep increase for the first time in 2014, after a long and consistent decline since 2007. From the inception stage of the GST to its effective implementation date, the Malaysian NPNHLs responded with a unique pattern that offers an opportunity for research. Hence, this study aimed to investigate and measure the intervention spill-over effects of GST upon the Malaysian NPNHLs. Utilizing a quasi-experimental design of interruptive time series regression analysis, it was found that there is a close and significant relationship between the implementation of GST and the rise of NPNHLs in Malaysia. The pre and post intervention of the GST regime was found to be in sync with the rise of non-performing non-housing property loans in Malaysia.
format	Article
author	Kuen-wei, Tham Said, Rosli Adnan, Yasmin Mohd
author_facet	Kuen-wei, Tham Said, Rosli Adnan, Yasmin Mohd
author_sort	Kuen-wei, Tham
title	Interruptive time series analysis of GST upon non-performing non-housing property loans: Case study from Malaysia
title_short	Interruptive time series analysis of GST upon non-performing non-housing property loans: Case study from Malaysia
title_full	Interruptive time series analysis of GST upon non-performing non-housing property loans: Case study from Malaysia
title_fullStr	Interruptive time series analysis of GST upon non-performing non-housing property loans: Case study from Malaysia
title_full_unstemmed	Interruptive time series analysis of GST upon non-performing non-housing property loans: Case study from Malaysia
title_sort	interruptive time series analysis of gst upon non-performing non-housing property loans: case study from malaysia
publisher	Asia-Pacific Management Accounting Assoc
publishDate	2021
url	http://eprints.um.edu.my/35050/
_version_	1735409645538770944
score	13.211869

Interruptive time series analysis of GST upon non-performing non-housing property loans: Case study from Malaysia

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