scholarly journals The Influence of Technological Innovation on the Profitability of Enterprises

2021 ◽  
Vol 235 ◽  
pp. 02075
Author(s):  
Shasha Li
Keyword(s):  
Regression Analysis ◽  
Technological Innovation ◽  
Relative Number ◽  
Listed Companies ◽  
Absolute Number ◽  
Econometric Analysis ◽  
Analysis Model ◽  
D Investment ◽  
Positive Effect

This paper studies whether the investment intensity of R&D expenses of listed companies can improve the profitability of enterprises. The data indicators of listed companies from 2015 to 2017 are obtained by using CSMAR database. R&D investment is divided into two indicators: relative number index and absolute number index, and regression analysis is carried out by establishing the econometric analysis model of profitability and absolute number index and relative number index of R&D investment. It is found that the intensity of R&D investment has a positive effect on the profitability of enterprises. Therefore, enterprises can improve their profitability through technological innovation and increasing R&D investment.

scholarly journals MANAJEMEN LABA DAN PENERAPAN UU No.36/2008 TENTANG PERUBAHAN PENGHITUNGAN PAJAK PENGHASILAN

2017 ◽  
Vol 19 (4) ◽  
pp. 443
Author(s):  
Eko Arief Sudaryono ◽  
Doddy Setiawan
Keyword(s):  
Regression Analysis ◽  
Earnings Management ◽  
Stock Exchange ◽  
Listed Companies ◽  
The Other ◽  
Indonesian Government ◽  
Financial Firms ◽  
Before And After ◽  
Government Change ◽  
Positive Effect

This research aims at examining earnings management around Law Nu.36/2008 regarding tax tarif. Indonesian government change tax tarif from progressive tarif to single tarif. Indonesian government also provide incentives for listed companies. There is 5% reduction in tax tarif for listed companies. Sample of this research consists of non-financial firms in Indonesian Stock Exchange during 2006–2010 observations. The result of this research shows that there is no significant different between earnings management before and after the application single tarif for tax. This result is consistent using compare means test and regression analysis. Further analysis shows that ROA and leverage have positive effect on earnings management. Thus, leveraged firms are engaged in earnings management actively. This result also finds similar effect of ROA on earnings management. Firms with high earnings are more aggressive to manage earnings. On the other hand, this research does not find significant effect of firm size on earnings management.

The Time-lag Effect of R&D Investment on the Value of Listed Companies in China: A Cross-industry Analysis

2020 ◽  
Vol 6 (2) ◽  
pp. 217-231
Author(s):  
Hongming Xie ◽  
Jie Yang ◽  
Wei Yu ◽  
Yingnan Yang ◽  
Wenshi Wu
Keyword(s):  
Local Government ◽  
Time Lag ◽  
Listed Companies ◽  
Corporate Value ◽  
Lag Effect ◽  
The Empirical Analysis ◽  
D Investment ◽  
Positive Effect ◽  
Internet Companies

Innovation plays an increasingly important role in economic growth, and R&D investment has become a key component of innovation initiatives. In this study, we performed analyses of 58 listed automobile manufacturers and 52 listed Internet companies in China. The empirical analysis is carried out by using STATA15.0 to preliminarily explore the mechanism of the time-lag effect of R&D investment on the value of these companies over the years of time-lag as well as conduct comparison analyses across industries. The results show that R&D investment has a positive effect on corporate value and this effect has a long-term time-lag effect. The mechanism of time-lag effect of R&D investment on the corporate value over the lag years has significant differences across industries. The time-lag effect of R&D investment on the value of the listed automobile manufacturer presents an inverted U shape, while the time-lag effect of R&D investment on the value of the listed Internet companies decreases gradually. The study helps local government better understand the different mechanisms of the time-lag effect of R&D investment on the value of the listed companies and also serves as a reference for local government to make decisions on subsidies and other supportive policies for innovation initiatives of the listed companies.

scholarly journals E-commerce Industry’s R&D, Market Operating and Performance: Based on Worldwide Listed Companies’ Empirical Analysis

2020 ◽  
Vol 15 (8) ◽  
pp. 1285-1296
Author(s):  
Lin Ding ◽  
Wenjun Liu ◽  
Cuibo Wang
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Empirical Analysis ◽  
Marginal Utility ◽  
Listed Companies ◽  
Analysis Approach ◽  
Bric Countries ◽  
And Performance ◽  
D Investment

Based on the characteristics of the e-commerce industry, this paper proposes the conception of operating intensity and explores the relationships between R&D intensity, operating intensity and firms’ performance. Multiple regression analysis approach is adopted based on the unbalanced panel dataset of global e-commerce listed companies in 49 countries in 2001-2015. Our findings suggest that suitable R&D intensity contributes positively to e-commerce firms’ performance, and with a lag. Operating intensity contributes an inverted U shape to e-commerce firms’ performance. We also find that interaction between R&D and operating intensity’s effects on firms’ performance is positively significant in global samples. In Group 7 sample, R&D intensity contributes positively to e-commerce firms’ performance, but BRICS sample’s is negative. Operating intensity contributes positively to firms’ performance both in Group 7 sample and BRICS sample. Marginal utility of operating intensity on firms’ performance in Group 7 sample is bigger than in BRICS. The results imply that R&D investment of e-commerce listed companies in BRIC countries has not converted to benefit, however it drags down the firms’ performance.

scholarly journals RESEARCH ON THE IMPACT OF DIGITAL FINANCE ON ENTERPRISE R&D INVESTMENT

2021 ◽  
Author(s):  
FENG-XIN ZHU ◽  
YU-FANG DING ◽  
YA-MING ZHAO
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Significant Positive Effect ◽  
Corporate Innovation ◽  
Finance Development ◽  
Different Dimensions ◽  
The Impact ◽  
D Investment ◽  
Positive Effect

This paper selects the data of listed companies on the small and medium board from 2011 to 2018 as a sample, and uses multiple regression analysis to study the impact of the development of digital finance on the level of corporate R&D investment. The research results show that: the higher the degree of digital finance development, the higher the level of R&D investment of enterprises. The article further analyzes the differences in the degree of influence of the three different dimensions of digital finance on the level of R&D investment of enterprises: Among them, the coverage of digital finance has the most significant positive effect on the level of R&D investment, followed by the depth of usage, and the degree of digitization. Based on the research conclusions, this article puts forward suggestions for enhancing corporate innovation capabilities from three perspectives: actively using new financing methods, accurately grasping the impact of digital finance, and categorizing policies to enhance policy pertinence.

scholarly journals MANAJEMEN LABA DAN PENERAPAN UU No.36/2008 TENTANG PERUBAHAN PENGHITUNGAN PAJAK PENGHASILAN

2018 ◽  
Vol 19 (4) ◽  
pp. 443-460
Author(s):  
Eko Arief Sudaryono ◽  
Doddy Setiawan
Keyword(s):  
Regression Analysis ◽  
Earnings Management ◽  
Stock Exchange ◽  
Listed Companies ◽  
The Other ◽  
Indonesian Government ◽  
Financial Firms ◽  
Before And After ◽  
Government Change ◽  
Positive Effect

This research aims at examining earnings management around Law Nu.36/2008 regarding tax tarif. Indonesian government change tax tarif from progressive tarif to single tarif. Indonesian government also provide incentives for listed companies. There is 5% reduction in tax tarif for listed companies. Sample of this research consists of non-financial firms in Indonesian Stock Exchange during 2006–2010 observations. The result of this research shows that there is no significant different between earnings management before and after the application single tarif for tax. This result is consistent using compare means test and regression analysis. Further analysis shows that ROA and leverage have positive effect on earnings management. Thus, leveraged firms are engaged in earnings management actively. This result also finds similar effect of ROA on earnings management. Firms with high earnings are more aggressive to manage earnings. On the other hand, this research does not find significant effect of firm size on earnings management.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI SISA HASIL USAHA (SHU) PADA KOPERASI SYARIAH DI SURABAYA PADA PERIODE TAHUN 2014-2018

2020 ◽  
Vol 6 (9) ◽  
pp. 1862
Author(s):  
Anindya Nur Hidayati ◽  
Dian Filianti
Keyword(s):  
Regression Analysis ◽  
Variable Number ◽  
Significant Positive Effect ◽  
Analysis Model ◽  
Panel Data Regression ◽  
Data Regression ◽  
External Capital ◽  
The Subject ◽  
Positive Effect ◽  
Annual Period

This study aims to analyze the influence of the number of members, own capital, and External capital on the Remaining Business Result (SHU) in Islamic cooperatives in Surabaya for the period 2014-2018. This study uses a quantitative approach. The subject used is the Sharia Cooperative in the Surabaya area with an annual period of 2014-2018. The method used in this study is a panel data regression analysis model that is processed using Stata software. Based on the results of the analysis it is shown that the variable number of members and own capital partially have a significant positive effect on SHU. Whereas,External capital has a negative significant effect on SHU. Nevertheless, simultaneously the number of members, own capital, and External capital have a significant effect on the Remaining Business Result (SHU).Keywords: Remaining Business Result (SHU), Number of Members, Own Capital, External Capital

A Regression Analysis Model of Ordinal Variable to Psychological Data

2015 ◽  
Vol 47 (12) ◽  
pp. 1520
Author(s):  
Peng XU ◽  
Lu QI ◽  
Jian XIONG ◽  
Haosheng YE
Keyword(s):  
Regression Analysis ◽  
Analysis Model ◽  
Ordinal Variable ◽  
Psychological Data

PROFESSIONAL ATTRIBUTES OF INTERNAL AUDITORS IN RIAU

2018 ◽  
Vol 3 (2) ◽  
pp. 161
Author(s):  
Satria Tri Nanda
Keyword(s):  
Regression Analysis ◽  
Audit Quality ◽  
Hypotheses Testing ◽  
Internal Auditors ◽  
Factors Influencing ◽  
Professional Attributes ◽  
Professional Care ◽  
Positive Effect

<p><em>This research aims to identify the factors influencing the audit quality of auditors at Inspektorat Provinsi Riau. The population in this research were auditor, examiner, assistant examiner, and P2UPD (Pengawas Penyelenggara Urusan Pemerintah di Daerah) in charge at the Inspectorate in Riau Province and all Inspectorates in Districts and Cities in Riau Province. A total of 290 set of questionnaire were sent and a number of 184 of questionnaires were processed. Using regression analysis conducted by SPSS, the hypotheses testing analysis results show that experience, responsiveness, professional care, executive involvement</em><em>t, planning</em><em> and auditability have significant and positive effect on audit quality. These results indicate that the higher the levels of experience, responsiveness, professional care, executive involvement and auditability of Inspectorate officials, the better the quality of audit performed by the Inspectorate Officials of Riau Province.</em></p>

scholarly journals The Impact of B Corp Certification on Growth

2021 ◽  
Vol 13 (13) ◽  
pp. 7191
Author(s):  
Valerie Paelman ◽  
Philippe Van Cauwenberge ◽  
Heidi Vander Bauwhede
Keyword(s):  
Regression Analysis ◽  
Propensity Score ◽  
Panel Regression ◽  
Medium Term ◽  
Difference In Differences ◽  
Dual Purpose ◽  
Full Effect ◽  
The Impact ◽  
Positive Effect ◽  
Over Time

We empirically test whether B Corp certification affects the short- and medium-term growth rates of sustainable enterprises. These businesses are growing in popularity and prevalence but, due to their hybrid nature, often suffer from external credibility issues and competing internal logics. Because of the rigorous and time-involving audit procedure, B Corp certification potentially sends a credible signal about the sustainable nature of the enterprise to its stakeholders. In addition, the B Corp label could help to straighten out internal tensions and align the company towards its dual purpose. Hence, B Corp certification could contribute to company success. We observe 129 firms that were certified between 2013 and 2018 over a period between six years prior and five years post-certification. Using propensity score matching, we identify 129 non-certified matching companies. On this sample, we conduct a difference-in-differences panel regression analysis to investigate the effect of certification. Our dataset allows us to study how the effects of B Corp certification evolve over time, which was previously untested. Our study documents a positive effect of B Corp certification on turnover growth and also that this effect increases with the time since certification, implying that certification requires some time for its full effect to become apparent.

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