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Siphat Lim

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Open access Sep 2026

Forecasting Tax Revenue in Cambodia: A Comparative Study of Traditional Time-Series Models and Machine-Learning Methods

The study examines the predictive ability of traditional econometrics and machine-learning models for Cambodian tax revenue estimates using monthly LNTAX from January 2009 to March 2026. Repeated out-of-sample forecasts were then produced through a rolling-origin forecasting design, across two test horizons: 12-months...

Tepwinuth Chhim, Siphat Lim · 0 citations
Open access Sep 2026

The Influence of Oil Prices on Income Inequality in the Association of Southeast Asian Nations

This study explores the drivers of income inequality using crude oil prices, consumer prices, economic development, trade openness, unemployment, and human capital as predictors. Despite a lot of research conducted on income inequality, there have been very few studies capable of simultaneously analysing the influence...

Sereyvath Ky, Siphat Lim · 0 citations
Open access Sep 2026

Bank-Specific and Macroeconomic Determinants of Return on Equity in Cambodian Commercial Banks

This research investigates the impact of bank-specific and macroeconomic variables on return on equity as a measure of bank profitability in Cambodia during the period 2014–2024. Based on panel estimation methods, including dynamic panel modeling, the findings indicate that profitability is driven by both bank-specific...

Varabott Ho, Siphat Lim · 0 citations
Open access Aug 2026

Evaluating the Profitability Implications of IFRS 9 in Cambodian Banking Institutions

This research adds to the existing literature by examining the impact of IFRS 9 in a context where accounting reforms, prudential regulation and credit growth are strongly intertwined. Studies examining the impact of IFRS 9 implementation on profitability for banks provide inconclusive evidence. We find that our result...

Kosla Hin, Bunthe Hor, Siphat Lim · 0 citations

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