Role of complementary and competitive relationships among multiple objectives in conservation investment decisions

2021 ◽  
Vol 131 ◽  
pp. 102569
Author(s):  
Young Gwan Lee ◽  
Gengping Zhu ◽  
Bijay P. Sharma ◽  
Burton C. English ◽  
Seong-Hoon Cho
Keyword(s):  
Investment Decisions ◽  
Multiple Objectives ◽  
Conservation Investment

Peran kepemilikan institusional, perencanaan pajak dan dewan komisaris asing terhadap nilai perusahaan

2019 ◽  
Vol 8 (2) ◽  
Author(s):  
Anita Ade Rahma ◽  
Lisa Nabawi ◽  
Ronni Andri Wijaya
Keyword(s):  
Significant Influence ◽  
Firm Value ◽  
Stock Exchange ◽  
Investment Decisions ◽  
Total Sample ◽  
Tax Planning ◽  
Purposive Sampling ◽  
Institutional Leadership ◽  
Company Value

The purpose of this study is to analyze the role of institutional leadership, tax planning and foreign board of commissioners on firm value. The population in this study were 615 companies listed on the Indonesia Stock Exchange in 2015-2017. The sample was chosen using purposive sampling to get a total sample of 325 companies with a total of 975 observations of company data. The results of this study indicate that institutional leadership and tax planning have no role in increasing company value. While the foreign board of commissioners showed a significant influence on the value of the company. This proves that there is a need for diversity in the structure of the board that can trigger an increase in the value of the company. In addition, the presence of a foreign board is needed for the progress of the companyKeywords: Investment decisions; funding decisions; dividend policy; company value

Investment decisions and the role of debt, liquid assets and cash flow: evidence from Italian panel data

1994 ◽  
Vol 4 (2) ◽  
pp. 121-132 ◽  
Author(s):  
Marzio Galeotti ◽  
Fabio Schiantarelli ◽  
Fidel Jaramillo
Keyword(s):  
Panel Data ◽  
Cash Flow ◽  
Investment Decisions

Cattle, Women, and Wells

2021 ◽  
Author(s):  
Camilla Toulmin
Keyword(s):  
Economic Performance ◽  
Climatic Variability ◽  
Investment Decisions ◽  
Field Research ◽  
Follow Up Study ◽  
Farming Families ◽  
And Migration ◽  
Village Life

This book describes the choices open to farming families in the Sahelian village of Kala, in central Mali. Life in this drought-prone region is harsh and full of risk to health, crops, and livestock, yet there are also opportunities open to the hard-working, audacious and lucky, bringing considerable returns if the timing is right. Three inter-related themes underlie the analysis of production and investment decisions faced by households; the role of risk, the long timeframe within which decisions are made, and the close links between economic performance and household size and organisation. Climatic variability and demographic uncertainty lie at the heart of domestic structures; the extreme vulnerability faced by single individuals means people cluster in large kin-based groups, pooling risks and providing protection. The very limited development of labour markets means that households rely almost entirely on their own members for their workforce, and generating the capital needed for investing in ploughs, wells, carts and livestock must stem from a good year’s grain surplus and migration earnings. Based on field-research over the period 1980-82, this study illustrates a successful response to making ends meet in a land abundant region, despite high risks of drought. A follow-up study of this village was published in 2020: Land, Investment, and Migration. Thirty-five years of village life in Mali (OUP).

scholarly journals Environment and Potential Affecting Investment Decision for Accommodation Business: Case of Less Visited Area in Samut Songkhram and Phatthalung Province

2021 ◽  
Vol 58 (2) ◽  
pp. 1706-1717
Author(s):  
Krisada Sungkhamanee, Piyadhida Sungkhamanee
Keyword(s):  
Financial Literacy ◽  
Investment Decision ◽  
Investment Decisions ◽  
Business Case ◽  
Potential Factors ◽  
Short Term Investment ◽  
The Impact ◽  
Moderating Role

Investment decisions have great importance in different sectors of various countries and these decisions are the basis on which the outcomes of the investments are based. However, there might be certain factors that might lead to the incorrect long term and short term investment decisions. In this regard, the current study has been conducted with the core motive to explore the impact casted by the environment and potential factors i.e. salience and overconfidence on the long term investment decisions for accommodation business along with the moderation of a variable i.e. financial literacy. To fulfill this objective, the researcher has collected data from the investors of accommodation businesses in Thailand. The collected data has been subjected to different statistical techniques and tools for analysis purpose and the results have been obtained. The results obtained by the analysis of the collected data indicate that salience and overconfidence have significant impact on the long term investment decision. In addition, the moderating role of financial literacy has also been found as significant in the study. The results suggest that the investors of the accommodation business must consider the aspects of salience and overconfidence before taking any long term investment decision to avoid failure of the investment decision.    

scholarly journals Evaluating the potential for transboundary management of marine biodiversity in the Western Indian Ocean

2018 ◽  
Author(s):  
NOam Levin
Keyword(s):  
Indian Ocean ◽  
Marine Protected Areas ◽  
Western Indian Ocean ◽  
Marine Biodiversity ◽  
Transboundary Conservation ◽  
External Powers ◽  
Conservation Investment ◽  
Effective Conservation ◽  
Regional Conservation

The economic and socio-political interactions between countries can have major impacts on transboundary conservation decisions and outcomes. Here, we examined for 14 Western Indian Ocean (WIO) continental and island nations the extent of their marine coral reef species, fisheries and marine protected areas (MPAs), in the context of their geopolitical and socio-economic connections. We also examined the role of external countries and organisations in collaboration within the region. We found large variation between the different countries in their protected area size, and management, which result from different interests in establishing the MPAs, ranging from fisheries management, biodiversity conservation to asserting sovereignty claims. Seventy-four per cent of the 154 MPAs in the region belong to island nations; however, the largest MPAs in the WIO were established by European powers, and include Mayotte and Glorioso Islands (France) and Chagos (UK). While the majority of MPAs are managed by individual countries, between-country collaboration within and outside the region is key if the aim is to achieve effective conservation of ecosystems and species across the island and mainland nations in the region. This may be advanced by creating transboundary MPAs and by regional conservation investment by external powers that benefit from the region’s resources.

scholarly journals Accounting Conservatism And Firms’ Investment Decisions

2016 ◽  
Vol 32 (4) ◽  
pp. 1223-1236 ◽  
Author(s):  
Jungeun Cho ◽  
Won-Wook Choi
Keyword(s):  
Investment Decisions ◽  
Financial Statements ◽  
Accounting Conservatism ◽  
Financial Disclosure ◽  
Managerial Ownership ◽  
Conservative Accounting ◽  
Controlling Mechanism ◽  
The Impact ◽  
Timely Loss Recognition

This study examines the effectiveness of accounting conservatism in monitoring and controlling managers’ decision-making regarding opportunistic investment. We find that accounting conservatism is negatively associated with over-investment. This suggests that conservative accounting policies serve as an efficient monitoring and controlling mechanism for opportunistic investment decisions. We also find a stronger negative association between accounting conservatism and over-investment in firms with low managerial ownership and low ownership by foreign investors. The results of our analysis imply that the impact of timely loss recognition on over-investment is more significant in firms with high agency problems and weaker monitoring ability, and that this factor complements other governance mechanisms, thereby helping to control managers’ myopic investment decisions. We provide evidence for a role of financial disclosure in mitigating managers’ opportunistic over-investment decisions. Though managers’ over-investment decisions are motivated by private gain, which reduces firm performance and compromises investors’ welfare, limited research exists on the role of financial information in alleviating such behavior. We suggest that timely loss recognition in financial statements can serve as an effective monitoring mechanism to aid in control of managers’ myopic over-investment.

scholarly journals ASSESSMENT OF THE ROLE OF ACCOUNTING INFORMATION ON EFFECTIVE INVESTMENT DECISION - THE CASE OF BANQUE POPULAIRE DU RWANDA ATLASMARA

2021 ◽  
Vol 6 (3) ◽  
Author(s):  
James Hodari
Keyword(s):  
Decision Making ◽  
Data Collection ◽  
Investment Decision ◽  
Accounting Information ◽  
Investment Decisions ◽  
Target Population ◽  
Staff Members ◽  
Investment Decision Making ◽  
Secondary Methods

The purpose of this study is to assess the role of accounting information on effective investment decisions at Banque Populaire du Rwanda Atlasmara. The target population was 50 staff members. The study used a primary method that involved questionnaires. Secondary methods of data collection involved a desk review of relevant materials. Data collection was then analyzed by using SPSS software. The study indicated a significant correlation between accounting information and investment decisions and all rely on information for an investment decision. It was seen from the analysis of responses, 83% argued always use accounting information for investment. It was revealed that the quality of accounting information in terms of its accuracy, adequacy, reliability, and mode of disclosure is a pertinent element of efficiency of investment decision making. The study recommends that commercial banks should use accounting always to increase the accuracy of their investment decision-making. The study recommends that Banque Populaire du Rwanda should consult the accounting information before making investment decisions and all interested parties to accounting information should use necessary financial ratios analysis for an investment decision. The study concludes that there is a significant correlation between accounting information and investment decision. JEL: M10; M41; R42 <p> </p><p><strong> Article visualizations:</strong></p><p><img src="/-counters-/edu_01/0845/a.php" alt="Hit counter" /></p>

scholarly journals TAX RESEARCH Financial Accounting versus Tax Accounting - Tax Rules’ Impact on Investment Decisions

2016 ◽  
Vol 4 (1) ◽  
pp. 9
Author(s):  
Dr.Sc. Skender Ahmeti ◽  
Dr.Sc. Muhamet Aliu ◽  
MSc. Alban Elshani ◽  
Yllka Ahmeti
Keyword(s):  
Investment Decisions ◽  
Financial Statements ◽  
Financial Accounting ◽  
Future Research ◽  
International Accounting Standards ◽  
Corporation Tax ◽  
Tax Research ◽  
The Impact

This paper provides guidance for all those interested in research related to tax. In the study are included three main areas dealing with taxes and about taxes: (1) the role of information in corporation tax expenditures under the rules and laws of the country against financial statements according to international accounting standards, (2) case study PTK; how much effective tax and tax on extra profit has it paid (3) the impact of tax rules on investment decisions - the reasons and profits of the company and the host country. We will try to summarize here the three areas of study and come to some conclusions on how to deal with fiscal policy in Kosovo. In addition, we will offer our opinion on some interesting and important questions for future research.

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