Firm Age and Wages

2003 ◽  
Vol 21 (3) ◽  
pp. 677-697 ◽  
Author(s):  
Charles Brown ◽  
James L. Medoff
Keyword(s):  
Firm Age

Pengaruh Profitabilitas, Umur Perusahaan, Ukuran Perusahaan, Kualitas Audit, Dan Struktur Modal Terhadap Kualitas Laba

2014 ◽  
Vol 6 (1) ◽  
pp. 27-42
Author(s):  
Keshia Anjelica ◽  
Albertus Fani Prasetyawan
Keyword(s):  
Firm Size ◽  
Stock Prices ◽  
Audit Quality ◽  
Earnings Quality ◽  
Secondary Data ◽  
Financial Statements ◽  
Firm Age ◽  
Construction Companies ◽  
Auditor Switching ◽  
Testing Method

The objective of this research is to examine the effect of profitability, firm age, firm size, audit quality, and leverage both partially and simultaneously towards earnings quality. The testing method used in this research is multiple regressions. The objects of this study are property, real estate and construction companies which were listed at Kompas 100 for the period 2010-2012. The samples are 15 companies determined based on purposive sampling. The data used in this study are secondary data such as financial statements and historical stock prices. The results of this study are (1) firm age has a negative significant effect on earnings quality, meanwhile firm size has a positive significant effect on earnings quality (2) profitability, audit quality, and leverage partially have an insignificant effect towards earnings quality (3) profitability, firm age, firm size, audit quality, and leverage simultaneously have a significant effect towards voluntary auditor switching. Keywords: ERC, earnings quality, profitability, firm age, firm size, audit quality, leverage.

scholarly journals Factors Explaining Debt Firm Policy: A Comparison between Five Intercontinental Countries

2017 ◽  
Vol 7 (1) ◽  
pp. 285
Author(s):  
Ben Said Hatem
Keyword(s):  
South Africa ◽  
Capital Structure ◽  
Firm Growth ◽  
Debt Ratio ◽  
Firm Age ◽  
Growth Opportunities ◽  
Short Term ◽  
Return On Assets ◽  
Debt Policy

We test the factors explaining the debt policy of firms across five continents. To this end, we examine samples from South Africa, Australia, Brazil, India and Spain over a period of 8 years from 2003 to 2010. The results manipulate differences in debt policy for all countries (except for the variable Return on Assets, ROA). As for the effect of activity sectors on firm debt policy, higher performance led to lower firm debt ratios. Furthermore, we concluded some differences in other variables. Higher tangibility ratios for firms from South Africa, India and Spain led to higher capital structure ratios. Larger firms from Brazil led to lower short term debt ratio. We could not find evidence on the effect of firm growth opportunities in Brazil and India. Furthermore, we concluded to a positive and a statistically significant effect of liquidity ratio for Australia and India, and a positive and a statistically significant effect of firm age for firms from Spain.

Firm Age and Performance

2009 ◽  
Author(s):  
Claudio F. Loderer ◽  
Urs Waelchli
Keyword(s):  
Firm Age ◽  
And Performance

Dividend Policy as a Driver of Corporate Growth in Sub-Saharan Africa: Evidence in Nigeria

2020 ◽  
Vol 4 (2) ◽  
pp. 4-13
Author(s):  
Emmanuel Otitolaiye ◽  
Tunji Siyanbola
Keyword(s):  
Dividend Policy ◽  
Sub Saharan Africa ◽  
Insurance Companies ◽  
Firm Age ◽  
Dividend Payout ◽  
Significant Negative Effect ◽  
Ex Post ◽  
Corporate Growth ◽  
Negative Effect ◽  
Sub Saharan

Dividend policy remains an important topic in modern corporate finance. Researchers, managers, and business owners seek to understand the optimal dividend policy. This study examined dividend policy as a driver of corporate growth in sub-Saharan Africa: evidence in Nigeria. The ex-post facto research design was adopted to analyse how dividend policy spur the growth of active insurance companies in the Nigerian Stock Exchange using secondary data of the sampled firms for 2007 – 2018 while utilising descriptive and inferential (regression) statistics in data analysis. The findings reveal that dividend policy in terms of dividend payout has an insignificant negative effect on corporate growth of insurance companies in Nigeria (?= -8.09E-05, p=0.77; Adjusted R2=0.4093; F(4,139)=3.29; p=0.00 with the controlling effect of efficiency, firm age and leverage which have a significant effect on corporate growth of insurance companies in Nigeria. Specifically, the study reveals that efficiency has a significant negative effect on corporate growth (?=-5.29, p<0.05); while firm age discloses a significant positive influence on corporate growth (?=0.417, p<0.05); as leverage exerts a significant negative effect on corporate growth (?=0.052, p<0.05). Therefore, the study concludes that dividend policy does not significantly drive insurance companies' dividend payout growth. The study recommends that insurance companies' management retain more of their profits, improve their efficiency, and control their leverage to further growth.

Big data-driven supply chain and performance: a resource-based view

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Shampy Kamboj ◽  
Shruti Rana
Keyword(s):  
Big Data ◽  
Supply Chain ◽  
Small And Medium Enterprises ◽  
Data Driven ◽  
Equation Modeling ◽  
Firm Age ◽  
Content Type ◽  
Sustainable Performance ◽  
Medium Enterprises

PurposeThe main objective of this paper is to study the role of supply chain performance (SCP) as a mediator between big data-driven supply chain (BDDSC) and firm sustainable performance. In addition, the role of firm age as a moderator between BDDSC and SCP as well as between SCP and firm sustainable performance has also been explored.Design/methodology/approachThe 200 managers of medium or senior level positions in micro, small and medium enterprises (MSMEs) located at Delhi-NCR have been contacted. Further, collected data have been confirmed with confirmatory factor analysis (CFA). In this paper, structure equation modeling (SEM) has been employed to empirically check the proposed hypotheses and their relationships.FindingsThe findings confirmed that SCP mediates the link between BDDSC and firm sustainable performance. Additionally, firm age moderates the association between BDDSC and SCP as well as between SCP and firm sustainable performance.Research limitations/implicationsThe role of SCP and firm age between BDDSC and sustainable performance have been examined in the context of MSMEs in Delhi-NCR and thereby limit the generalization of results to other industries and country contexts.Originality/valueThe present study adds to the existing literature via recognizing the blackbox using SCP and firm age to comprehend BDDSC and firm sustainable performance relationship.

scholarly journals PENGARUH TATA KELOLA PERUSAHAAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN

2019 ◽  
Vol 2 (4) ◽  
pp. 572-590
Author(s):  
Yulius Kurnia Susanto ◽  
Daves Joshua
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Audit Committee ◽  
Ownership Concentration ◽  
Firm Age ◽  
Corporate Social ◽  
Independent Audit ◽  
Firm Characteristic

The purpose of this study was to get empirical evidence about the effect of corporate governance and firm characteristic on corporate social responsibility disclosure. The corporate governance include board size, board independent, audit committee, ownership concentration, foreign ownership and public ownership. The firm characteristic include firm size, leverage, firm age, type of industry and profitability. Sample of this study consisted of 690 data from 179 non finance companies listed in Indonesia Stock Exchange from 2011 to 2014 and selected by purposive sampling method. Data were analyzed by multiple regression analysis. The results showed thatboard independent, audit committee, ownership concentration, public ownership, firm size and type of industry have an effect on corporate social responsibility disclosure. While the board size, foreign ownership, leverage, firm age and profitability have no effect on corporate social responsibility disclosure.The better the corporate governance, the control and supervision of management to disclose information about corporate social responsibility is increasing. The bigger the company, the greater the demand for the company to disclose information about corporate social responsibility.

scholarly journals PERBANDINGAN FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA UKM DI DESA DAN DI KOTA (STUDI KASUS USAHA UKM KABUPATEN REMBANG)

2019 ◽  
Vol 14 (1) ◽  
pp. 151-169
Author(s):  
Rikah Rikah
Keyword(s):  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Survey Method ◽  
Cluster Sampling ◽  
Firm Age ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
Positive Effect ◽  
Education Business

This research aims to examine the effect of owner education, business scale, company age and accounting training on the use of accounting information. This research use survey method by using sample of Small Medium Enterprises (UKM) which is in Rembang Regency, sampling in this research is using cluster sampling with obtained research sample counted 120 UKM. 60 UKM from district around Rembang city, and 60 UKM others from district far from Rembang city. The analysis in this study used multiple linear regression analysis. The result of hypothesis show that owner education have positive effect to accounting information, business scale have no significant effect to accounting information, firm age have positive effect to accounting information, accountancy training have positive effect to accounting information.

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