Disclosure of innovation on sustainability report

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Giovanni Bronzetti ◽  
Maurizio Rija ◽  
Graziella Sicoli ◽  
Dominga Ippolito
Keyword(s):  
Regression Models ◽  
Stock Exchange ◽  
Innovative Activity ◽  
Linear Regression Models ◽  
Content Type ◽  
Important Relationship ◽  
Short Period ◽  
Research Goal ◽  
Strategic Element ◽  
Sustainability Report

PurposeThere are several studies on various aspects of the disclosure of companies but there is little research on elements related to the disclosure of innovation in particular. The work aims to fill this important gap by examining to what extent the companies listed on the Italian Stock Exchange, which prepare the sustainability report (non-financial declaration – NFS), disseminate information relating to innovative activities.Design/methodology/approachThe methodology used to achieve the research goal has used multiple linear regression models (OLS), to study the factors that influence disclosure. The data were collected through the content analysis. The sample is made up of 171 companies listed on the Italian stock exchange which prepared a sustainability report for the period of four years 2016–2019 (Sustainability Reports and Integrated Documentation) and which contain information on innovative activity.FindingsThe research confirms a positive relationship between information on innovation and the economic variables of corporate investment. In addition, an important relationship emerges linked to the disclosure of innovative information and the business sector, innovation investments and R&D activity.Research limitations/implicationsThe work suffers from some limitations: the short period of observation subject to analysis, the lack of sustainability report 2020, the extension of the variables taken into consideration for the implementation of the regression models; it is desirable to consider a wider pool of variables in the future in order to implement further specific tests.Practical implicationsOn a practical level, the research suggests the adoption of a framework on the dissemination of innovative activity that allows easy reading of information (regardless of the sector and company size), built starting from the most representative keywords of the activities innovative, to be included in a specific section of the Sustainability Report. This work contributes to filling a cognitive gap connected to the disclosure of the innovative activity. There is much research on disclosure related to business activities, but no specific research regarding the communication of innovation.Originality/valueThe study conducted contributes to fill a gap in the literature related to the disclosure of the innovative activity. The latter is a strategic element for effective and clear communication with stakeholders.

THE PREDICTIVE CONTENT OF DISAGGREGATED NORMAL INCOME: An Empirical Study in the JSX

2003 ◽  
Vol 5 (3) ◽  
pp. 363 ◽  
Author(s):  
Slamet Sugiri
Keyword(s):  
Linear Regression ◽  
Regression Models ◽  
Stock Exchange ◽  
Manufacturing Firms ◽  
Single Step ◽  
Model Parameters ◽  
Linear Regression Models ◽  
Operating Income ◽  
Predictive Content ◽  
Multiple Step

The main objective of this study is to examine a hypothesis that the predictive content of normal income disaggregated into operating income and nonoperating income outperforms that of aggregated normal income in predicting future cash flow. To test the hypothesis, linear regression models are developed. The model parameters are estimated based on fifty-five manufacturing firms listed in the Jakarta Stock Exchange (JSX) up to the end of 1997.This study finds that empirical evidence supports the hypothesis. This evidence supports arguments that, in reporting income from continuing operations, multiple-step approach is preferred to single-step one.

scholarly journals Mexican Stock Exchange Performance after the Crisis of 2008: Application of Data Mining

2020 ◽  
Vol 18 ((1)) ◽  
Author(s):  
Eliseo Ramírez Reyes ◽  
Arturo Morales Castro ◽  
Néstor Juan Sanabria Landazábal
Keyword(s):  
Neural Networks ◽  
Default Risk ◽  
Regression Models ◽  
Prediction Models ◽  
Stock Exchange ◽  
Sovereign Default ◽  
Linear Regression Models ◽  
Exchange Performance ◽  
Sovereign Default Risk ◽  
Dow Jones Industrial Average

Different prediction models are explored to analyze the performance of the Mexican Stock Exchange (PQI) after the 2008 crisis. These models have demonstrated a good prognostic capacity for both multivariable and univariable approaches given their non-parametric characteristics. The selected variables were: Dow Jones Industrial Average Index (DJIA), CPI, International Reserves (IR), CETES28, USDMX exchange rate, (M1) and the sovereign default risk of Mexico (MRDS). The models were evaluated with MAPE and compared with linear regression models (LR) and neural networks (NN). The results show that the models have a similar performance according to the percentages of error they presented.

scholarly journals Corporate characteristics and leverage: evidence from Bangladesh

2018 ◽  
Vol 2 (1) ◽  
pp. 96-104 ◽  
Author(s):  
Md. Abdur Rouf
Keyword(s):  
Regression Models ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Securities And Exchange Commission ◽  
International Standards ◽  
Return On Assets ◽  
Content Type ◽  
Management Accountants ◽  
Time Period ◽  
Return On Sales

Purpose This paper aims to determine the influence of various corporate characteristics such as total assets (TA), total sales (TSE), return on assets (ROA), return on sales (ROS), liquidity and age on leverage of the listed non-financial companies in the Dhaka Stock Exchange (DSE). Design/methodology/approach A non-probability sampling technique has been used in this study, and the leverage of 106 companies listed in the DSE has been examined for the time period 2011-2015. Multiple regression models are used to estimate the influence of corporate characteristics on leverage and leverage is measured by the debt ratio, that is, total liabilities divided by total assets (TA). Findings The results obtained from the regression models show that TA, ROA and age are negatively and significantly related to the leverage of companies. Research limitations/implications Considering only non-financial companies as the sample is a limitation. Hence, the results may not extend across all listed companies in Bangladesh. The study explores only six corporate characteristics variables; other factors influencing the leverage of the firm such as the number of foreign shareholders, ownership structure and auditors’ opinion could be explored in further studies. Originality/value The finding of this study contributes to the regulators and enforcement agencies such as Institute of Cost and Management Accountants of Bangladesh (ICMAB), Institute of Chartered Accountants of Bangladesh (ICAB), the Securities and Exchange Commission (SEC) and the DSE. It will enable the regulatory agencies to aim at greater compliance with the local and international standards and also enforce penalties for non-compliance.

The impact of strategy on public sector set-aside programs: the case of the state of Ohio

2018 ◽  
Vol 18 (1) ◽  
pp. 31-49 ◽  
Author(s):  
Ian Y. Blount ◽  
Jay Seetharaman ◽  
Trevor L. Brown
Keyword(s):  
Program Implementation ◽  
Regression Models ◽  
Implementation Strategy ◽  
State Level ◽  
The State ◽  
State Agencies ◽  
Linear Regression Models ◽  
Content Type ◽  
Program Strategy ◽  
The Impact

Purpose The purpose of this study is to examine the impact of program strategy on the implementation of the efficacy of a procurement set-aside program at the state level. Design/methodology/approach This study examines the impact of program implementation strategy across two administrations considering the most compelling alternative arguments for what drives agency purchasing through contracts with MBEs. Findings The results of mixed effects linear regression models on the procurement expenditures of 70 state agencies in Ohio from 2008-2015 show significantly higher rates of procurement expenditures with MBEs under the Kasich administration. Originality/value These results provide support for the argument that changes in program implementation strategy led to substantive increases in the use of MBEs by state agencies in Ohio.

Pengaruh Ukuran Perusahaan, Struktur Modal, dan Pertumbuhan Perusahaan terhadap Nilai Perusahaan

2019 ◽  
Vol 1 (1) ◽  
pp. 1-15
Author(s):  
Kurniawan Kurniawan ◽  
Nurainun Bangun ◽  
Henryanto Wijaya ◽  
Thea Rahardjo
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Firm Value ◽  
Regression Models ◽  
Manufacturing Industry ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Linear Regression Models ◽  
Simultaneous Testing ◽  
Multiple Linear Regression Models

The value of the company becomes an important thing related to the acquisition of funds through investment. Investors make the value of the company as an important consideration for investing. Companies must try to increase the value of their company to attract investors. The purpose of the research is to empirically examine the effect of company size, capital structure, and growth on firm value. The population used in this study is the manufacturing industry listed on the Indonesia Stock Exchange for the period 2014-2016. By using purposive sampling technique. The statistical method used to test hypotheses is multiple linear regression models and tested using SPSS. The results of this study indicate that there is a significant effect of firm size on firm value, there is no significant effect of capital structure on firm value, and there is a significant effect of growth on firm value. Simultaneous testing shows that there are significant effects of variable firm size, profitability, and capital structure on firm value.

scholarly journals “It’s a long story…” – impression management in South African corporate reporting

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Shreeya Jugnandan ◽  
Gizelle D. Willows
Keyword(s):  
Financial Performance ◽  
Impression Management ◽  
Stock Exchange ◽  
Linear Regression Models ◽  
Complexity Measures ◽  
Mixed Effect ◽  
Content Type ◽  
Corporate Reporting ◽  
Johannesburg Stock Exchange ◽  
And Performance

Purpose The purpose of this paper is to investigate whether companies listed on the Johannesburg Stock Exchange use impression management techniques to obscure financial performance across the corporate reporting suite. Design/methodology/approach Mixed-effect linear regression models were used to examine whether there is a relationship between the financial performance of a company and the length or complexity of the reports produced. Findings Consistent with trends examined internationally, companies with lower financial performance tend to present lengthier disclosures throughout the reporting complement. However, there is limited evidence to suggest a definitive relationship between report complexity and performance. Corporate reports have maintained a consistent level of complexity and are not easily readable. Social implications This paper is unique as it simultaneously considers multiple corporate reports, including the annual financial statements, integrated reports and market announcements. The paper contributes to the limited body of literature on impression management from emerging economies. Originality/value A comparison of the complexity measures to the average education level of South Africans indicates that most corporate reports are not readable to the layman investor. Thus, despite there being no definitive relationship between complexity and performance, there is impetus to simplify corporate reporting.

Households’ financial vulnerability in Southern Europe

2018 ◽  
Vol 45 (3) ◽  
pp. 521-542
Author(s):  
Marco Terraneo
Keyword(s):  
Regression Models ◽  
Balance Sheet ◽  
Southern Europe ◽  
Linear Regression Models ◽  
Financial Vulnerability ◽  
Data Set ◽  
Content Type ◽  
Valuable Alternative ◽  
Vulnerable Families ◽  
Part Model

Purpose The purpose of this paper is to analyze whether and to what extent households living in southern Europe, i.e. Greece, Portugal, Spain and Italy, experience similar conditions of financial vulnerability, considering that in comparative research these countries are often grouped together because of the substantial instability of their economies and the similarity of social and welfare model. Design/methodology/approach The authors use data from Household Finance and Consumption Survey, a quite novel data set that covers the whole balance sheet of a sample of households. The authors compute four indicators of debt burden and in order to study households’ risk of default the authors apply two-part model, which is a valuable alternative to the application of conventional regression models with zero-inflated data. Findings Analysis reveals that the burden of debts and the risk of default are very different among the four countries, in particular Spain and Portugal have the highest proportion of financially vulnerable households. Originality/value The study is one a few that have directly compared objectives indicators of households’ financial vulnerability in all Southern European countries. Moreover, the authors employ a two-part model, a valuable alternative to the application of conventional logit or linear regression models. In the first part of the model the authors estimate the probability that households suffer financial vulnerability; in the second part, the authors estimate households’ level of vulnerability only for vulnerable families.

University entrepreneurial intentions: mainland and insular regions – are they different?

2020 ◽  
Vol 62 (2) ◽  
pp. 81-99 ◽  
Author(s):  
João Lopes ◽  
Sergio Jesus Teixeira ◽  
João J.M. Ferreira ◽  
Paulo Silveira ◽  
Luís Farinha ◽  
...  
Keyword(s):  
Higher Education ◽  
Linear Regression ◽  
Regression Models ◽  
Design Methodology ◽  
Scientific Literature ◽  
Entrepreneurial Intentions ◽  
Linear Regression Models ◽  
Content Type ◽  
Set Up ◽  
Practical Implications

Purpose The purpose of this paper is to involve the differences in the entrepreneurial intentions of student at higher education institutions (HEIs) in the Portuguese regions (mainland and insular). Design/methodology/approach Applying a sample of 594 valid responses, the authors analyzed the data according to linear regression models. Findings The results convey how HEI students generally do not intend to become entrepreneurs in both the mainland and the insular regions. Although HEI students broadly do not aim to launch their own businesses, the results show that students in mainland regions feel they have the skills to start a business and drive it to success. In insular regions, students feel encouraged by their friends and family to set up their own business. When comparing insular and mainland regions, the results demonstrate how in insular regions, there is a greater probability that HEI students become entrepreneurs than in the mainland regions. Furthermore, entrepreneurial intentions in the mainland regions develop in terms of “opportunities” while driven by necessity in the insular regions. Practical implications This furthermore makes recommendations to regional governments and to HEIs in order to enable better encouragement of entrepreneurship in academia. Originality/value This study is original and innovative due to its comparison of the entrepreneurial intentions prevailing in mainland and insular regions and may propose new highlights to the academic scientific literature.

The love of money and the propensity to engage in unethical behaviours: a study in the Portuguese context

2020 ◽  
Vol 33 (3/4) ◽  
pp. 481-499
Author(s):  
Filipa Oliveira ◽  
Tânia M.G. Marques
Keyword(s):  
Significant Relationship ◽  
Regression Models ◽  
Linear Regression Models ◽  
Content Type ◽  
Unethical Behaviour ◽  
Final Sample ◽  
Love Of Money ◽  
The Love Of Money ◽  
Negative Feelings ◽  
The Relationship

PurposeThis work aims to study the relationship between individuals' love of money and their propensity to engage in unethical behaviour.Design/methodology/approachData were collected through a questionnaire, with the final sample consisting of 297 Portuguese individuals. The hypotheses were tested using linear regression models.FindingsThe results demonstrate that there is no significant relationship between the love of money and the propensity to engage in unethical behaviour. However, there was a significant relationship between the level of budgeting and the propensity to engage in unethical behaviours – for those individuals who have a greater ability to manage their money are less likely to engage in behaviours unethical. The existence of a significant relationship between the “evil” factor and the propensity to engage in unethical behaviour was also validated, which demonstrates that when individuals both associate negative feelings with money and consider love of money to be the “root of evil”, then they are less likely to be involved in unethical behaviour.Originality/valueThis work contributes theoretically and empirically to a better understanding of individuals' attitudes towards money and their propensity to engage in unethical behaviour. The results are of particular academic and organisational relevance due to the implications for human resource management.

Gaps in sustainability education

2015 ◽  
Vol 16 (4) ◽  
pp. 407-423 ◽  
Author(s):  
P. Brian Fisher ◽  
Erin McAdams
Keyword(s):  
Regression Models ◽  
Design Methodology ◽  
Environmental Attitudes ◽  
Sustainability Education ◽  
Well Being ◽  
Linear Regression Models ◽  
Content Type ◽  
Holistic Understanding ◽  
Integrated Or ◽  
The Impact

Purpose – This paper aims to examine how both the amount and type of coursework impact students’ conceptualizations of sustainability. Previous research demonstrates that academic coursework influences students’ environmental attitudes, yet few studies have examined the impact of coursework on how students conceptualize “sustainability”. Design/methodology/approach – Data are examined from the 2011 Sustainability Survey, which yielded a sample of 552 students at a medium-sized university in the southeastern USA. A series of four linear regression models estimate the impact of academic coursework on students’ conceptualizations of sustainability (ecosystems/nature, eco-efficiency, community/well-being and systemic change/innovation). Findings – The results indicate that the type of course that students take significantly impacts the way in which students conceptualize this term; the number of courses taken has no statistically significant impact. This suggests that mere exposure to a particular theme in a class, rather than continued exposure to courses related to sustainability, is more important in shaping students’ perceptions. Originality/value – This study expands on previous research by examining the influence of the number and type of academic coursework on students’ conceptions of sustainability and provides a framework for understanding the varied ways in which sustainability is defined. This has important implications for how students approach ways to achieve a sustainable future. The results suggest that students may be exposed to particular messages within an academic division that encourage students to emphasize particular elements of sustainability. While not problematic on its face, the data demonstrate that students lack an integrated or holistic understanding of sustainability. They usually view sustainability through the same prism as the academic division where their coursework was located, and this has implications for students’ continued perceptions of sustainability, academic programming of sustainability and the practice of it.

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