scholarly journals Gender’s moderating role in the relationship between organisational form and performance in the Spanish supermarket industry

2022 ◽  
Vol 64 ◽  
pp. 102757
Author(s):  
Luis Vázquez-Suárez ◽  
Pericles Ramón Mejía-Vásquez ◽  
Sheila Serafim da Silva ◽  
Roberto Sánchez-Gómez
Keyword(s):  
Organisational Form ◽  
Supermarket Industry ◽  
And Performance ◽  
The Relationship ◽  
Moderating Role

scholarly journals Debt financing and firm performance: The moderating role of board independence

2020 ◽  
Vol 45 (3) ◽  
pp. 141-151
Author(s):  
Hanh Song Thi Pham ◽  
Duy Thanh Nguyen
Keyword(s):  
Emerging Market ◽  
Debt Financing ◽  
Board Independence ◽  
Data Set ◽  
Listed Firms ◽  
Negative Effect ◽  
And Performance ◽  
The Relationship ◽  
Moderating Role

This article investigates the moderating role of board independence in the relationship between debt financing and performance of emerging market firms. We have used an empirical model in which the firm’s accounting profitability is a dependent variable and the independent variables are debt financing, board independence, the interaction variable made of debt financing and board independence as well as various control variables. Our analysis is based on a panel data set of 300 listed firms in Vietnam between 2013 and 2017. Our study finds that debt financing has a significantly negative effect and that board independence reduces the adverse impact of debt financing on accounting profitability. Our results are consistent across different estimation models and methods.

Examining the age‐performance relationship for entrepreneurs: Does the innovativeness of a venture make a difference?

2015 ◽  
Vol 18 (1) ◽  
pp. 41-57 ◽  
Author(s):  
Kanti V. Prasad ◽  
Kyle Ehrhardt ◽  
Yiyuan Liu ◽  
Kamlesh Tiwari
Keyword(s):  
Representative Sample ◽  
Negative Relationship ◽  
Performance Outcomes ◽  
Nascent Entrepreneurs ◽  
Venture Performance ◽  
Contingency Perspective ◽  
Mixed Support ◽  
And Performance ◽  
The Relationship ◽  
Moderating Role

Whether older or younger entrepreneurs may be better positioned to achieve performance outcomes for their ventures is a much debated question. Here, we draw on Galenson℉s theory of creativity to propose a contingency perspective for understanding the relationship between entrepreneur age and venture performance, suggesting that a venture℉s level of innovativeness plays a moderating role. Results from a representative sample of 1,182 nascent entrepreneurs revealed mixed support for our hypotheses. While a negative relationship was found between entrepreneur age and performance for those developing “innovative” ventures, no relationship was found between entrepreneur age and performance for those developing “imitative” ventures.

scholarly journals The Moderating Role of Self-Efficacy on the Relationship between Victimization and Performance

2016 ◽  
Vol 7 (5) ◽  
pp. 194-197
Author(s):  
Fatma Ayanoğlu Şişman ◽  
◽  
Uğur Yozgat ◽  
Gülçin Özmen ◽  
◽  
...  
Keyword(s):  
Self Efficacy ◽  
And Performance ◽  
The Relationship ◽  
Moderating Role

scholarly journals Ownership Structure and Financial Sustainability with Moderating Effect of Managerial Intention in Some Selected Emerging Economies. A Conceptual Review

2021 ◽  
Vol 4 (1) ◽  
pp. p78
Author(s):  
Maimako Livinus Nkuri ◽  
Ahmed Razman Abdul Latiff ◽  
Wan Fadzila Wan Yusoff
Keyword(s):  
Literature Review ◽  
Conceptual Model ◽  
Ownership Structure ◽  
Financial Sustainability ◽  
Managerial Ownership ◽  
Different Dimensions ◽  
And Performance ◽  
The Relationship ◽  
Moderating Role

Purpose The purpose of this study is to explore a model to measure the money deposit bank financial sustainability based on ownership structure and to examine the moderating role of managerial intention on managerial ownership and foreign ownership. Design/ Methodology/ Approach An elaborate literature review was conducted to identify the variables and a proposed conceptual model was conceived. Findings A conceptual model was presented after the discussion of relationship and literature review that examined ownership structure, managerial intention and financial sustainability. Originality/Value Many scholars have investigated the different dimensions of ownership structure, managerial intention and performance, however little research has been done on the integration of ownership structure and financial sustainability. Furthermore, there is also a dearth in literature that examine the moderating role of managerial intention on the relationship between ownership structure and financial sustainability.

scholarly journals Employees Behaviour, Equity in Financial Compensation and Performance of Public Universities in Ghana

2017 ◽  
Vol 4 (3) ◽  
pp. 43
Author(s):  
Evelyn Owusu Frempong ◽  
Gabriel Dwomoh
Keyword(s):  
Public Universities ◽  
Secondary Data ◽  
Primary Data ◽  
Easy Access ◽  
The Public ◽  
The Government ◽  
And Performance ◽  
Main Instrument ◽  
The Relationship ◽  
Moderating Role

The main purpose of the study is to contribute to knowledge by assessing the moderating role equity in financialcompensation plays on the relationship between employees’ behavior and performance of state owned universities inGhana. The targeted population for the study was the 10 public universities established by an Act of Parliament andare recognized by the National Accreditation Board. Out of this, 7 public universities were selected usingconvenience sampling. The choice of this sampling method was based on accessibility and easy access toinformation to facilitate the research. In each of the sample, 15 employees’ mainly senior members both fromadministration and academic totalling 105 were randomly selected for the study. The main instrument used forcollection of primary data was questionnaires and interviews whilst review of selected public universities websites,published textbooks, journals and newsletters constitute the secondary data. The instrument used for the study wastested for its reliability and fitness and the result was positive with cronbach’s alpha value of 0.856. Analysis for thestudy was done using correlation and regression to test for the hypotheses developed. The results show that employees’behaviour has high positive relationship with performance of public universities with equity in financial compensationplaying a moderating role. The study therefore recommends the need for the Government of Ghana to continue with thefull implementation of its single spine pay policy since it will ensure fairness in the public sector wage which will inturn influence employees’ behaviour positively and performance of the sector as a whole.

scholarly journals Moderating role of productivity on diversified conglomerates and performance: the case of Malaysia

2017 ◽  
Vol 9 (2) ◽  
pp. 118-133 ◽  
Author(s):  
Alex Kwaku Gyan
Keyword(s):  
Firm Performance ◽  
Content Type ◽  
Industrial Diversification ◽  
And Performance ◽  
Diversified Firms ◽  
The Relationship ◽  
Subsequent Modification ◽  
Moderating Role ◽  
Significant Moderator

Purpose The purpose of this paper is to investigate the previous mixed findings in the relationship between diversification and firm performance. Using international and industrial conglomerates, the paper introduces productivity as a moderating variable to ascertain whether the mixed views in the diversification-performance nexus is due to variations in productivity. The findings in both proxies of performance (q and return on asset (ROA)) show that productivity is not a significant moderator in the diversification-performance link, except that under industrial conglomerates productivity enhances ROAs significantly. Meanwhile, the results show that diversification either has no significant value on firm performance or relates negatively with performance – a contrasting result to the hypothesis of this study. Design/methodology/approach This study adopts diversification measurement, categorisation approach and the methodology used in the work of Fauver et al. (2004) and the subsequent modification by Lee et al. (2012). This study, however, investigates the moderating effect of productivity on diversified firms and not ownership as shown in the previous studies. Performance is measured by two proxies to show robustness of the study. ROA is an accounting tool and Tobin’s q reflects a market-based performance of the firm. Findings The results show that productivity has no moderating impact on a market-based performance of a diversified firm. Regarding ROA, results show a split in finding by showing that productivity has no significant impact on international diversification; however, for industrial diversification, results show significant impact. Originality/value The paper adds to knowledge of finance by ruling out the view that the inconsistencies in the diversification and performance nexus in emerging economies could be due to vagaries in productivity. It is confirmed that productivity technically does not strengthen the link between diversification and performance: suggesting that factors other than productivity could establish a maximal impact on that link to minimise the inconsistencies in the findings on diversification-performance link.

scholarly journals Role of succession planning and management accounting towards the performance of family-owned businesses with a moderating role of networking orientation

2021 ◽  
Vol 58 (1) ◽  
pp. 5458-5472
Author(s):  
Areeba Suleman, Armanurah Muhammad, Nazlina Zakaria
Keyword(s):  
Succession Planning ◽  
Management Accounting ◽  
Good Industry ◽  
Planning And Management ◽  
The Family ◽  
And Performance ◽  
The Impact ◽  
The Relationship ◽  
Moderating Role

The underpinning objective of this current study to test the role of succession planning (structural, cognitive, and relational ties) and management accounting practices towards the performance (financial and non-financial) of family-owned SMEs with moderating role of networking orientation. We surveyed 306 owners/managers of family-owned SMEs from the sports good industry (manufacturing units). The findings show that the impact of succession planning, structural, cognitive and relational ties towards performance is positive and significant. Furthermore, management accounting practices significantly and positively influence the performance of family-owned SMEs. Moreover, networking orientation positively significantly moderates the relationship between succession planning, management accounting and performance of family-owned SMEs. The empirical findings of the current study facilitate the family-owned SMEs and policymakers in understanding the significance of succession planning and management accounting towards the performance and also enable them to understand the role of networking orientation

scholarly journals Intellectual Capital and Firm Performance of Listed Firms in Nigeria: Moderating Role of Corporate Governance

2021 ◽  
Vol 10 (1) ◽  
pp. 1-12
Author(s):  
Adesanmi Timothy Adegbayibi
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Investment Strategy ◽  
Governance Mechanism ◽  
Ex Post ◽  
And Performance ◽  
The Relationship ◽  
Moderating Role

The low performance of Nigerian firms despite investment in intellectual capital is a major concern. While studies have shown that corporate governance practices strengthens the subsisting relationship between investment in intellectual capital and performance in the  developed economies, this moderating effect in Nigeria is yet to be adequately explored as research focus is limited to possible effects of intellectual capital and performance. It is against this background, this study investigated the moderating role of corporate governance on the relationship between intellectual capital and performance of listed non-financial companies in Nigeria. The study adopted ex-post facto research design, and data were drawn from the audited annual reports of fifty (50) listed non-financial firms for a period of 2007 to 2017. Multiple regression techniques were employed to test the relationship among the variables. The results of the study revealed that both intellectual capital and corporate governance drive financial performance as the relationship is found significant in all components. The study concluded that corporate governance moderated the effect of investment in intellectual capital on financial performance. The study recommends that Board of directors should adopt measurable corporate governance mechanism which strengthens and helps in investment strategy that increases and improves performance. Also, there is need to entrench corporate governance as a control strategy and impetus towards attaining organization’s goals.

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