scholarly journals Director Networks, Political Connections, and Earnings Quality in Malaysia

2020 ◽  
Vol 16 (3) ◽  
pp. 687-724 ◽  
Author(s):  
Effiezal Aswadi Abdul Wahab ◽  
Mohd Faizal Jamaludin ◽  
Dian Agustia ◽  
Iman Harymawan
Keyword(s):  
Significant Relationship ◽  
Earnings Quality ◽  
Political Connections ◽  
The Political ◽  
Quality Of Information ◽  
Using Data ◽  
The Relationship ◽  
Entire Network ◽  
Political Connectedness

AbstractThis article investigates the relationship between director networks and earnings quality in Malaysia. Using data on 4,416 individual directors who served on the boards of 745 firms listed on Bursa, Malaysia during 2011, we map the entire network of directors and generate measures to reflect the size and quality of information within the network. We find a negative and significant relationship between the overall connectedness of a director's network and the firm's earnings quality. In addition, we find a negative and significant relationship between the political connectedness of the director's network and earnings quality. Our results are robust for different measures of earnings quality.

scholarly journals THE POLITICAL CONNECTIONS AND EARNINGS QUALITY IN INDONESIA: A SURVEY LITERATURE

AKUNTABILITAS ◽  
2020 ◽  
Vol 14 (1) ◽  
pp. 1-12
Author(s):  
Yeasy Darmayanti ◽  
Aza Azlina Md Kassim ◽  
Suryadimal Suryadimal
Keyword(s):  
Earnings Quality ◽  
Diagnostic System ◽  
Political Connections ◽  
The Political ◽  
Detailed Review ◽  
Earnings Information ◽  
The Future ◽  
Relationship Of ◽  
The Relationship

Providing information about quality earnings is the obligation of every company. Many factors are thought to affect the quality of earnings information issued by the company. One of these factors is political connections. Many studies see political connections from different perspectives. Some research indicates political connections will benefit individuals who carry out roles in politics and companies. Some more research has found that political connections will benefit the company. Apart from all that, of course the quality of profits disclosed by the company becomes questionable. This research contributes to providing a detailed review of different studies on the relationship of political connections and earnings quality, and tries to describe in more detail the matters relating to both. In the future, this new diagnostic system may be investigated in different contexts.

Transparency and Accountability—The Case of Public Procurement Practices in Switzerland

2020 ◽  
pp. 1087724X1989869 ◽  
Author(s):  
Vincent Mabillard ◽  
Raphaël Zumofen
Keyword(s):  
Public Procurement ◽  
Theoretical Frameworks ◽  
Quality Of Information ◽  
The Public ◽  
Governmental Organizations ◽  
Using Data ◽  
Procurement System ◽  
The Relationship ◽  
Transparency And Accountability

This article assesses the links between accountability and transparency in the case of the public procurement system in Switzerland. It focuses on the relationship between the two concepts through the prism of the theoretical frameworks developed by previous authors, using data gathered through experts’ interviews. Findings demonstrate that the relationship can be bidirectional and highlight the importance of both the nature and the quality of information. It also redefines the various ways around which transparency and accountability interrelate by extending the previous contributions on the matter. It especially points out that transparency and accountability can be more easily implemented together with proactive dissemination of information. At the same time, mechanisms of control should also exist to ensure more accountable governmental organizations. In this sense, all experts insist on the necessity to keep efficient surveillance bodies in place.

Institutions and Political Support

2017 ◽  
Author(s):  
Shaun Bowler
Keyword(s):  
Political Institutions ◽  
Political Process ◽  
Institutional Reform ◽  
Institutional Arrangements ◽  
Individual Characteristics ◽  
Political Support ◽  
The Political ◽  
General Expectation ◽  
Using Data

This chapter analyzes to what extent variation in political institutions affects political support. The chapter observes that the existing research is not always clear on which institutions should produce what kind of effect, although a general expectation is that institutional arrangements improve political support when they give citizens an increased sense of connection to the political process. In general then, we should expect institutions that strengthen the quality of representation to strengthen political support. This general expectation is specified in six hypotheses that are tested using data from the ESS 2012. The chapter demonstrates that electoral systems that provide voters with more choice about candidates, multiparty governments, and “responsive” legislatures, correlate positively with political support. However, compared to other macro-level factors and individual characteristics, the effects of political institutions on political support are modest. The chapter concludes that the prospects for institutional reform to strengthen political support are limited.

scholarly journals Competition and microfinance institutions’ performance: evidence from India

2020 ◽  
Vol 5 (1) ◽  
Author(s):  
Hailu Abebe Wondirad
Keyword(s):  
Empirical Analysis ◽  
Significant Relationship ◽  
Competitive Market ◽  
Microfinance Institutions ◽  
Self Sufficiency ◽  
Using Data ◽  
The Relationship ◽  
The Empirical Analysis

Abstract This paper empirically examines whether competition (measured by using the new measure of competition, the Boone Indicator) moderates the relationship between Microfinance Institutions’ (MFIs) social and financial performances using data from 183 Indian MFIs over the period 2005–2014. The findings indicate that MFIs’ social and financial performances have a positive significant relationship. Moreover, the form of the relationship is both lead-lag and cotemporal. The Indian microfinance market was very competitive over the period 2005–2014. The empirical findings show that competition positively moderates the relationship between MFIs’ social and financial performances. More precisely, the empirical analysis provides evidence that the association between MFIs’ depth of outreach and operational self-sufficiency is conditional upon competition. These results suggest that in a competitive market, the more MFI deepen their depth of outreach, the higher contribution it has to their operational self-sufficiency.

Explaining Political Knowledge: The Role of Procedural Quality in an Informed Citizenry

2016 ◽  
Vol 65 (1) ◽  
pp. 61-80 ◽  
Author(s):  
Nicholas Clark
Keyword(s):  
Political Process ◽  
Political Knowledge ◽  
The Political ◽  
Factual Knowledge ◽  
Governance Indicators ◽  
Informed Citizenry ◽  
Using Data ◽  
The Comparative Study ◽  
Knowledge Seeking

While much is known about the micro-level predictors of political knowledge, there have been relatively few efforts to study the potential macro-level causes of knowledge. Seeking to improve our understanding of country-based variation in knowledge, this article demonstrates that individuals have an easier time finding and interpreting information in political environments that provide the public with greater opportunities to engage, observe, and learn about the political process. To investigate that possibility, the article analyzes how the procedural quality of the political process affects political knowledge. Using data from the Comparative Study of Electoral Systems and the Worldwide Governance Indicators Project, survey analyses show that the transparency and responsiveness of a political system indeed influence the public’s information about political parties and, to a lesser extent, the amount of factual knowledge retained by survey respondents. In other words, the quality of democratic governance affects how much individuals know about the political process.

scholarly journals Study of the effect of institutional ownership on accounting quality and cost of capital

2021 ◽  
Vol 9 (SPE2) ◽  
Author(s):  
Reza Fallah
Keyword(s):  
Significant Relationship ◽  
Cost Of Capital ◽  
Accounting Information ◽  
Institutional Ownership ◽  
Test Results ◽  
Accounting Quality ◽  
Quality Of Accounting Information ◽  
The Relationship

The test results of the research hypotheses showed that there is a significant relationship between institutional ownership and quality of accounting information and cost of capital debt, but institutional ownership has not been able to moderate the relationship between quality of accounting information and cost of capital debt.

Sustainability engagement’s impact on tourism sector performance: linear and nonlinear models

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Amina Buallay ◽  
Jasim Al-Ajmi ◽  
Elisabetta Barone
Keyword(s):  
Significant Relationship ◽  
Linear Models ◽  
Performance Indicator ◽  
Nonlinear Models ◽  
Sustainability Reporting ◽  
Analytical Framework ◽  
Content Type ◽  
Return On Equity ◽  
Using Data ◽  
The Relationship

PurposeThis study aims to investigate the relationship between the level of sustainability reporting and tourism sector’s performance (operational, financial and market).Design/methodology/approachUsing data culled from 1,375 observations from 37 different countries for ten years (2008–2017), an independent variable derived from the environmental, social and governance (ESG score) is regressed against dependent performance indicator variables (return on assets (ROA), return on equity (ROE) and Tobin's Q (TQ)). Two types of control variables complete the regression analysis in this study: firm-specific and macroeconomic.FindingsThe findings elicited from the empirical results of the linear models demonstrate that there is a significant relationship between ESG and operational performance (ROA) and market performance (TQ). However, there is no significant relationship between ESG and financial performance (ROE). Furthermore, the results of the nonlinear models suggest that the relationship between sustainability performance and firm's profitability and valuation is nonlinear (inverted U-shape).Originality/valueThe models in this study presents a valuable analytical framework for exploring sustainability reporting as a driver of performance in the tourism sector's economies. In addition, this study highlights the tourism sector's management lacunae manifesting in terms of the weak nexus between each component of ESG and tourism sector's performance.

Audit Committee Characteristics and Earnings Quality

2020 ◽  
pp. 23-49
Author(s):  
Fatima Albedal ◽  
Allam Mohammed Hamdan ◽  
Qasim Zureigat
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Earnings Quality ◽  
Listed Companies ◽  
Independent Variables ◽  
Pooled Data ◽  
Data Regression ◽  
Code Of Corporate Governance ◽  
The Relationship

This chapter investigates the relationship between the audit committee and earnings quality of listed companies in Bahrain Bourse and to examine whether those companies comply with the obligatory code of corporate governance. The sample of this study includes 40 companies listed in Bahrain Bourse for the period 2013-2017. The model of the study tested the relationship between the independent variables of audit committee characteristics and the dependent variable of earnings quality using pooled data regression. The findings of the study showed that the Bahraini listed companies comply and follow the code of corporate governance and some audit committee characteristics have an impact on earnings quality.

Consequences of the Cyberstate

2011 ◽  
pp. 116-132 ◽  
Author(s):  
Costas Panagopoulos
Keyword(s):  
Public Sector ◽  
United Nations ◽  
Emerging Technology ◽  
International Perspective ◽  
The Political ◽  
Digital Government ◽  
Political Implications ◽  
Citizen Support ◽  
Using Data ◽  
The Relationship

Emerging technology has provided public sector leaders with unprecedented opportunities to redefine the relationship between citizens and the state. Yet, even as leaders embrace the promise and possibilities afforded by digital government, there is little consensus about the political implications of digital government. While some experts expect little impact, others claim that advances in digital government will have significant political implications. This study assesses the political implications of digital government from an international perspective. Using data recently compiled by the United Nations (U.N.), the findings indicate that digital government is likely to produce significant political implications. Specifically, advances in digital government are likely to engender greater citizen support for government as well as higher levels of political participation.

The relationship between the companies’ political connections and audit fees

2020 ◽  
Vol 27 (4) ◽  
pp. 1123-1141 ◽  
Author(s):  
Mahdi Salehi
Keyword(s):  
Stock Exchange ◽  
Audit Fees ◽  
Political Connections ◽  
The Political ◽  
Content Type ◽  
Inverse Effect ◽  
Political Relationships ◽  
Auditor Selection ◽  
Relationship Of ◽  
The Relationship

Purpose The purpose of this study is to investigate whether the political connections of companies are correlated with auditor selection, audit fees and abnormal audit fees. Design/methodology/approach The research data contains 756 observations of companies listed on the Tehran Stock Exchange during 2011-2019. In this study, the relationship between companies with political relationships and the selection of a qualified auditor, audit fees and abnormal audit fees are reviewed. The regression used for test the hypotheses. Findings The results of hypotheses testing indicate that there is a positive and significant correlation between the political relationships of companies and certified auditor selection, auditing fees and abnormal audit fees. In addition, the political relationships of companies have a significant and inverse effect on the relationship between institutional ownership and auditing fee and abnormal audit fees. It was also found that there is a positive and significant correlation between companies and political relationships and abnormal audit fees. Originality/value So far several studies conducted on audit fees, however, no study conducted on the relationship of political relationship of the companies with audit fees and the results of the current study may bridge the gap in the current field.

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