An examination of the moderating effect of channel member firm size on perceptions of preferred channel linkages

1980 ◽  
Vol 8 (3) ◽  
pp. 277-293 ◽  
Author(s):  
R. Kenneth Teas ◽  
Stanley D. Sibley
Keyword(s):  
Firm Size ◽  
Moderating Effect ◽  
Channel Member

The Influence of Political Costs on Income Smoothing: Evidence From Listed Egyptian Firms

2019 ◽  
Vol 9 (2) ◽  
pp. 29
Author(s):  
Walid Shehata Soliman
Keyword(s):  
Decision Making ◽  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Firm Size ◽  
Stock Exchange ◽  
Moderating Effect ◽  
Income Smoothing ◽  
Egyptian Revolution ◽  
Political Costs ◽  
Egyptian Stock Exchange

Income smoothing is affected by some factors, one of these factors is political costs (PCs) which firms may pay to get information, trading, and negotiation which is imposed by the decision making and legislating authorities. Hence, the association between PCs and income smoothing is tested by focusing on Egyptian Stock Exchange (EGX), especially EGX 30, which included the most active firms, for a ten-year period from 2006 to 2015 for 63 firms, including 417 completed observations, the sample represented 10 different sectors. Two main hypotheses were formulated and tested, the first hypothesis consists of four sub-hypotheses, it was tested using multiple regression analysis, and the second hypothesis tested by testing the moderating effect of Egyptian revolution 2011 on the association between PCs and income smoothing. The findings are; first, PCs proxies have a positive and significant effect on income smoothing, second, there is a negative and significant moderating effect of Egyptian revolution 2011 on the association between firm size only and income smoothing.

Organizational unlearning, innovation outcomes, and performance: The moderating effect of firm size

2015 ◽  
Vol 68 (4) ◽  
pp. 803-809 ◽  
Author(s):  
Antonio Luis Leal-Rodríguez ◽  
Stephen Eldridge ◽  
José Luis Roldán ◽  
Antonio Genaro Leal-Millán ◽  
Jaime Ortega-Gutiérrez
Keyword(s):  
Firm Size ◽  
Moderating Effect ◽  
And Performance ◽  
Innovation Outcomes

scholarly journals Risk-Based Capital and Investment Returns of Insurance Companies in Kenya: Moderating Effect of Firm Size

2020 ◽  
Vol 16 (31) ◽  
Author(s):  
Willys Obuba Chache ◽  
Cyrus Iraya Mwangi ◽  
Winnie Nyamute ◽  
Caren Angima
Keyword(s):  
Firm Size ◽  
Moderating Effect ◽  
Insurance Companies ◽  
Significance Level ◽  
Selection Of Variables ◽  
Income Ratio ◽  
Investment Returns ◽  
Study Population ◽  
And Control ◽  
The Relationship

The link between risk-based capital and investment returns remains unclear due to divergence in findings. Mixed findings can be attributed to operationalization of study variables, selection of variables and control variables, the choice of econometric models, and contextual differences which give rise to conceptual, methodological, and contextual gaps. This paper focuses on the moderating effect of firm size on the relationship between RBC and investment returns. Risk-based capital was computed by incorporating market, insurance, credit and operational risk charges. The firm size was measured using gross written premium, while investment returns were measured using investment income ratio. The study population comprised of 63 insurance companies licenced by Insurance Regulatory Authority from 2014 to 2018, where a longitudinal panel design was adopted. Multiple linear regression was used to evaluate the nature of the relationship among variables based on the hypothesis in the study and at a significance level of 5%. The findings confirmed that firm size, both gross written premiums and total assets, had a moderating effect on the relationship between risk-based capital and investment returns. Insurance companies who intend to hold a reasonable risk-based capital so as to ensure stability in times of financial crisis should consider their size either in asset base or the gross premium written. Firms can strive to underwrite more insurance business and increase their asset base in order to safeguard themselves from a one in two-hundred-year crisis and concurrently maximize the investment returns.

scholarly journals The determinant factors for the adoption of CRM in the Palestinian SMEs: The moderating effect of firm size

PLoS ONE ◽  
2021 ◽  
Vol 16 (3) ◽  
pp. e0243355
Author(s):  
Omar Hasan Salah ◽  
Zawiyah Mohammad Yusof ◽  
Hazura Mohamed
Keyword(s):  
Firm Size ◽  
Moderating Effect ◽  
Partial Least Square ◽  
Least Square ◽  
Relative Advantage ◽  
Top Management ◽  
Management Support ◽  
It Infrastructure ◽  
Top Management Support ◽  
Determinant Factors

CRM adoption can provide innumerable benefits to the SMEs performance, including solving customer problems in a timely manner, enhancing customer satisfaction by appointing an expert to solve issues and queries, and the like. This study aims to examine the moderating effects of the firm size in the adoption of CRM in the Palestinian SMEs. A quantitative approach was used to investigate the relationships between the variables, which are compatibility, IT infrastructure, complexity, relative advantage, security, top management support, customer pressure, and competitive pressure. A questionnaire was designed to collect data from 420 SMEs in Palestine. A total of 331 respondents completed and returned the survey. The Partial Least Square-Structural Equation Model (PLS-SEM) approach was used to assess both the measurement and structural models. The Diffusion of Innovation Theory (DOI) and Technology, Organization, and Environment Framework (TOE) framework were employed to identify the determinant factors from the technological, organizational, and environmental perspectives. The findings and conclusions of this study provide show that the moderating effect of firm size has significant effect compatibility, top management support, customer pressure, and IT infrastructure factors.

scholarly journals Do Individual Factors Matter? Examining Auditor Judgement Bias and Public Accounting Firm Size

2021 ◽  
Vol 22 (3) ◽  
pp. 1226-1239
Author(s):  
Caesar Marga Putri ◽  
Asti Putri Pratiwi
Keyword(s):  
Locus Of Control ◽  
Role Conflict ◽  
Firm Size ◽  
Moderating Effect ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
Internal Locus Of Control ◽  
Judgement Bias ◽  
The Relationship

Auditor personality is a topic of interest within the accounting field due to the scarcity of research on accountant personalities in Indonesia. This research aimed to examine the moderating effect of public accounting firm size, personality traits and locus of control on the correlation between role conflict and auditor judgement bias. The sample comprises auditors who work at public accounting firms in Java province and the study uses regression analysis as its method of analysis. The result shows that only internal locus of control has a significant moderating effect on the relationship between role conflict and auditor judgement bias. This indicates that auditor personality and public accounting firm size do not affect auditors’ professionalism in making judgements.

Sign in / Sign up

Export Citation Format

Share Document