The Difference of the Inventories Assets Turnover Change Ratio According to the Firm Size

2015 ◽  
Vol 38 (2) ◽  
pp. 72-81 ◽  
Author(s):  
Jihye Lee ◽  
◽  
Young-Keun Choi ◽  
Pansoo Kim
Keyword(s):  
Firm Size ◽  
The Difference

Entrepreneurial and management teams: What makes the difference?

2010 ◽  
Vol 16 (3) ◽  
pp. 436-453 ◽  
Author(s):  
Sanna Huovinen ◽  
Mika Pasanen
Keyword(s):  
Firm Performance ◽  
Firm Size ◽  
Management Teams ◽  
Entrepreneurship Research ◽  
Entrepreneurial Teams ◽  
Industry Sector ◽  
Key Concepts ◽  
The Difference

AbstractThe importance of teams has been largely recognized in recent management and entrepreneurship research. This article critically reviews the literature of entrepreneurial and management teams by comparing the key concepts, and the development and foci of research from the SME performance viewpoint in particular. The comparison reveals that entrepreneurial teams differ from management teams, and so the concepts should not be considered interchangeable. Such teams also operate largely in different contexts, however, both having different roles for management and a significant impact on firm performance. Moreover, the review suggests that entrepreneurial and management teams are often groups rather than teams and they are more common than previously believed, though there is much variation in their prevalence by industry sector and firm size.

KEBIJAKAN PEMBAYARAN DIVIDEN BERDASARKAN EPS, LEVERAGE DAN SIZE

2013 ◽  
Author(s):  
Yuhelmi Yuhelmi
Keyword(s):  
Firm Size ◽  
Capital Market ◽  
Stock Exchange ◽  
Secondary Data ◽  
Test Method ◽  
Test Results ◽  
Dividend Payout ◽  
Significant Difference ◽  
Sample Data ◽  
The Difference

This study aims to determine the difference in value Dividend Payout Ratio is based on EPS, leverage and firm size at the company listed in Indonesia Stock Exchange. The population is the company paying the dividends consistently over the period 2007-2009 and all taken as sample. Data used in this study is secondary data obtained from the Indonesian Capital Market of Directory (ICMD). Data processing is done by using the Kruskal-Wallis H test method because the data are not normally distributed. Based on the test results found a significant difference between the Dividend Payout Ratio companies that have high EPS with low EPS. Companies that have high EPS paying high dividend payout ratio than companies that have low EPS. The results also found no significant difference between the payment of Dividend Payout Ratio companies that have high leverage with companies that have low leverage, so also there is no difference between large-sized companies with a smaller company.

scholarly journals The Effect of Financial Condition on Firm Value: A Comparative Study

2021 ◽  
Vol 16 (2) ◽  
pp. 199
Author(s):  
Dwiyanjana Santyo Nugroho
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Firm Value ◽  
Random Effect ◽  
Random Effect Model ◽  
Analysis Model ◽  
Financial Reports ◽  
Financial Condition ◽  
Effect Model ◽  
The Difference

This study analyzes a company’s financial condition on firm value. We also evaluated the difference in firm value between corporate sectors affected and unaffected by the COVID-19 pandemic. The regression analysis model used is the random effect model as well as the difference-in-difference technique. The study uses data from the company’s interim financial reports for the first and second quarters of 2018, 2019, and 2020. We found that firm size and leverage influence firm values. This applies to companies in the affected sectors, such as hotel, restaurant, and tourism sub-sectors, and unaffected sectors, such as health, pharmacy, and telecommunication sub-sectors. We also found that firm values in affected and unaffected sectors, before and during COVID-19, do not significantly differ. Keywords: COVID-19, financial condition, firm value

scholarly journals INFLUENCE OF FIRM SIZE, INDUSTRY GROUP, ROE WITH CORPORATE DISCLOSURE AND ITS IMPACT TOWARDS ENVIRONMENTAL DISCLOSURE FOR COMPANIES LISTED AT THE JAKARTA STOCK EXCHANGE

2007 ◽  
Vol 7 (3) ◽  
pp. 263
Author(s):  
Bambang Sudaryono
Keyword(s):  
Firm Size ◽  
Capital Market ◽  
Stock Exchange ◽  
Regression Method ◽  
Linear Regression Method ◽  
Corporate Disclosure ◽  
Environmental Disclosure ◽  
Independent Variables ◽  
Industry Group ◽  
The Difference

<p class="Style1"><em>This study investigates the interaction and influence of firm size, industry group, ROE with </em><em>corporate disclosure and its impact towards environmental disclosure for companies listed at the Jakarta Stock Exchange, on 691isted companies. The type of this research was explana-</em><em>tory research. The method of analysis of this researrh used linear regression method to examine association between dependent and independent variables. The results show that the independent variables simultaneously influence firm size, industry group, ROE with </em><em>corporate disclosure on corporate disclosure were tested with level of effect are weak in the </em><em>range of 9,5% and simultaneously the effect of </em><em>fiM1 </em><em>size, industry group, ROE with corporate </em><em>disclosure and its impact towards environmental disclosure are moderate in the amount of </em><em>63%. The difference of the result was caused bydifferent industry groups characteristics and </em><em>firm size company listed in capital market in Indonesia.</em></p><em>Keywords: firm size, industry group, ROE, corporate disclosure and environmental disclosu</em>

scholarly journals The Relationship Between An Auditing Firm's Characteristics And The Incidence Rate Of Its Clients Subject To AAERs

2014 ◽  
Vol 30 (5) ◽  
pp. 1313 ◽  
Author(s):  
Yunsung Koh ◽  
Hyunjung Choi ◽  
Sohee Woo
Keyword(s):  
Incidence Rate ◽  
Firm Size ◽  
Audit Quality ◽  
Accounting Firm ◽  
Audit Firm ◽  
Audit Firms ◽  
Audit Fee ◽  
The Difference ◽  
The Relationship ◽  
A Company

This paper examines the relationship between an auditors characteristics and the incidence rate of its client subject to the Accounting and Auditing Enforcement Release. Using the sample of AAERs from 2002 to 2006, we find that when a firm is audited from a large accounting firm, there is a significantly less incidence rate subject to AAERs. Also, we find that the audit time of AAERs firms is significantly less than that of non-AAERs firms. Because AAER is related with audit quality, it implies that AAER depends on audit time and audit firm size, and that a firm is affected by the incidence rate of subjects toward AAERs. However, there is no difference between the audit fee of AAERs firms audit fee and that of non-AAERs firms. Although audit time leads to a high audit fee, audit firms are very competitive and therefore, there are some limitations with receiving a high audit fee according to audit time. Therefore, the audit fee is significantly affected by the incidence rate of subjects toward AAERs. Additionally, we also examine the effectiveness of AAERs and the difference of audit efforts depending on the cause of AAERs and the degree of penalties imposed by FSS. Overall, the results suggest that depending on the auditors characteristics, such as the size of accounting firm, audit time, and audit fee, a company is affected by the incidence rate subject to AAERs.

scholarly journals On the Evolution of Firm Size Distributions

2008 ◽  
Vol 98 (1) ◽  
pp. 426-438 ◽  
Author(s):  
Paolo Angelini ◽  
Andrea Generale
Keyword(s):  
Firm Size ◽  
Financial Constraints ◽  
Oecd Countries ◽  
Size Distributions ◽  
Entire Sample ◽  
Main Determinant ◽  
Developed Economies ◽  
The Difference ◽  
The Right ◽  
The Impact

We study the impact of financial constraints on firm size distribution (FSD). We find that financially constrained firms, identified using various proxies, are smaller than the others (their FSD is more skewed to the right). Among OECD countries, however, the FSD of nonconstrained firms virtually overlaps that of the entire sample, suggesting that the overall impact of financial constraints on the FSD is modest. The difference is more pronounced in our sample of firms from non-OECD countries. We conclude that financial constraints cannot be considered the main determinant of the FSD evolution in developed economies. (JEL L11, L25)

Entrepreneurial and management teams: What makes the difference?

2010 ◽  
Vol 16 (3) ◽  
pp. 436-453 ◽  
Author(s):  
Sanna Huovinen ◽  
Mika Pasanen
Keyword(s):  
Firm Performance ◽  
Firm Size ◽  
Management Teams ◽  
Entrepreneurship Research ◽  
Entrepreneurial Teams ◽  
Industry Sector ◽  
Key Concepts ◽  
The Difference

AbstractThe importance of teams has been largely recognized in recent management and entrepreneurship research. This article critically reviews the literature of entrepreneurial and management teams by comparing the key concepts, and the development and foci of research from the SME performance viewpoint in particular. The comparison reveals that entrepreneurial teams differ from management teams, and so the concepts should not be considered interchangeable. Such teams also operate largely in different contexts, however, both having different roles for management and a significant impact on firm performance. Moreover, the review suggests that entrepreneurial and management teams are often groups rather than teams and they are more common than previously believed, though there is much variation in their prevalence by industry sector and firm size.

scholarly journals Determinasi Keputusan Hedging Perusahaan Publik Sektor Pertanian 2013-2019

2021 ◽  
Vol 9 (2) ◽  
pp. 386
Author(s):  
Irfani Azzah Nabiilah
Keyword(s):  
Firm Size ◽  
Agricultural Sector ◽  
Stock Exchange ◽  
Secondary Data ◽  
Return On Assets ◽  
Financial Reports ◽  
Natural Logarithm ◽  
Analysis Technique ◽  
Growth Opportunity ◽  
The Difference

A multinational company uses a determination of hedging decisions in international trade. The difference in currency values is a risk that will occur and minimize this risk using hedging. This research's independent variable is firm size, profitability, liquidity, growth opportunity, and leverage. The hedging is the dependent variable. This research used secondary data derived from annual financial reports by quantitative approach. The object used in this research is agricultural sector companies on Indonesia Stock Exchange in 2013-2019 with 11 companies as the sample. The data analysis technique used is logistic regression. This study indicates that profitability proxied by return on assets positively affects the company's hedging decisions. Meanwhile, growth opportunity calculated by using a comparison between the market value of equity and book value of equity, leverage proxied by the debt to assets ratio, liquidity proxied by the current ratio, firm size measured using the natural logarithm of total assets does not affect the company's hedging decisions. This research explains that companies with high profitability should do hedging activities to protect the company from adverse risks.

scholarly journals A Research Note on the Relationship between Regulation and Audit Firm Size on Audit Fees

1994 ◽  
Vol 9 (2) ◽  
pp. 381-396 ◽  
Author(s):  
Willie E. Gist
Keyword(s):  
Firm Size ◽  
Economies Of Scale ◽  
Audit Fees ◽  
Initial Attempt ◽  
Audit Firm ◽  
Audit Firms ◽  
Regulatory Complexity ◽  
The Difference ◽  
Big Six ◽  
Big Eight

This study represents an initial attempt to examine some specific factors that might lead to large firms' economies of scale. Multiple regression analysis is used to test hypotheses concerning scale opportunities conferred on large CPA firms in dealing with regulatory complexity faced by the client. An analysis of interaction between audit firm size and variables measuring client regulatory complexity shows that audit fees are lower for all firms in regulated industries compared to nonregulated industries—the difference being much greater, however, for Big Eight (now Big Six) firms, and audit fees charged by Big Eight firms are much lower when the auditor is involved with client security registrations. This relationship does not hold true for non-Big Eight firms involved with client registration statements. Based on these results, it appears that client regulatory complexity confers greater scale opportunities to larger audit firms compared to smaller ones.

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