scholarly journals Analysis of the Impact of IFRS on Net Worth of Anonymous Companies

2018 ◽  
Vol 6 (1) ◽  
pp. 1-8
Author(s):  
Irene Buele ◽  
Esthefany Sarmiento ◽  
Diana Arce
Keyword(s):  
Net Worth ◽  
The Impact

Corporate Social Responsibility: Insights from Literature Review

2021 ◽  
Vol 25 (1) ◽  
pp. 26-35
Author(s):  
G.K. Deshmukh ◽  
Sanskrity Joseph ◽  
Asha Sahu
Keyword(s):  
Time Series ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Time Series Analysis ◽  
Business Strategy ◽  
Net Worth ◽  
Series Analysis ◽  
Almost All ◽  
Corporate Social ◽  
The Impact

Corporate social Responsibility has become a buzz word in recent times. Its worldwide acceptance due to the social consciousness of enterprises coupled with legal orientation in developing countries like India has made it one of the most researched issue for researchers across continents. This paper is an attempt to review the development in the core concepts and theories which have been put forwarded by different researchers during the time period of 2010-2018. The paper undergoes a time series analysis for the selected period evaluating the evolution and impact assessment of CSR on core managerial concepts like marketing, finance and Human Resource management. The researchers after time series analysis have concluded that CSR is age long practice which has changed its orientation with the changes in objectives of business. It can be easily classified in three conceptual eras on the basis of its objectives. In the initial era it was a self-driven practice mainly influenced by the values of promoters of business. In the later stages it can be related with a business strategy of gaining goodwill. In the present era corporates have understood the value of societal obligation and it has again become a self-driven exercise. Further the impact of CSR has coupled with almost all functions of management which can be easily understood from the host of studies conducted during the selected period. The selected studies indicate that CSR has been instrumental in increasing net worth, customer satisfaction and employee retention.

scholarly journals CURRENCY DEPRECIATION AND CORPORATE NET WORTH OF LISTED COMPANIES IN INDONESIA

2008 ◽  
Vol 7 (2) ◽  
Author(s):  
A. Prasetyantoko
Keyword(s):  
Panel Data Analysis ◽  
Balance Sheet ◽  
Listed Companies ◽  
Net Worth ◽  
Currency Depreciation ◽  
Tradable Sector ◽  
Equity Ratio ◽  
One Year ◽  
The Impact ◽  
Domestic Companies

This paper is concerned with the impact of currency depreciation during the period of crisis on the corporate net worth of listed companies in Indonesia. The findings can shed light on the corporate “balance sheet effect” of currency crisis. This paper finds that firms with a higher debt-equity ratio have a lower value in market capitalization growth, sales and asset during crisis and in postperiod of crisis. Meanwhile, firms with majority foreign ownership (F) have higher sales during crisis and in one year after crisis than domestic companies (L). Furthermore, firms in tradable sector (T) have higher sales and less debt-equity ratio during crisis and one year after crisis than those in Non-tradable sector (N). This research uses data from Indonesian Stock Exchange’s (IDX) database and ECFFN covering the period of 1994-2004. This empirical research using panel data analysis includes 238 listed companies with at least 5 consecutive years.

Your network is your net worth: political ties and innovation performance

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Muhammad Farrukh ◽  
Ali Raza ◽  
Abdul Waheed
Keyword(s):  
Partial Least Square ◽  
Innovation Performance ◽  
Least Square ◽  
Equation Modeling ◽  
Unique Contribution ◽  
Content Type ◽  
Net Worth ◽  
Political Ties ◽  
The Impact

PurposeBased on the social network theory, this study investigates the impact of political ties on innovation performance. Besides, this study also tests a mediation role of absorptive capacity (AC) and a moderation role of technology turbulence.Design/methodology/approachA hypothetico-deductive approach is adopted to test the hypotheses. Data were collected from the small and medium enterprises (SMEs) managers/owners through a structured questionnaire.FindingsPartial least square structural equation modeling technique is used to analyze the hypothesized relationships; the findings showed that political ties significantly impact the innovation performance, and this relationship is mediated by AC. Moreover, technological turbulence moderated the relationship between political ties and innovation performance.Originality/valueDespite the increasing attention to the role of networking in improving innovation, there is a scarcity of studies on the role of political ties, AC and technology turbulence in fostering organizational innovation; thus, this study is a unique contribution to literature.

scholarly journals Household Net Worth, Racial Disparities, and Hormonal Therapy Adherence Among Women With Early-Stage Breast Cancer

2015 ◽  
Vol 33 (9) ◽  
pp. 1053-1059 ◽  
Author(s):  
Dawn L. Hershman ◽  
Jennifer Tsui ◽  
Jason D. Wright ◽  
Ellie J. Coromilas ◽  
Wei Yann Tsai ◽  
...  
Keyword(s):  
Breast Cancer ◽  
Racial Disparities ◽  
Hormonal Therapy ◽  
Early Stage ◽  
Medication Possession Ratio ◽  
Household Wealth ◽  
Therapy Adherence ◽  
Net Worth ◽  
Black Race ◽  
The Impact

Purpose Nonadherence to adjuvant hormonal therapy is common and is associated with increased prescription copayment amount and black race. Studies suggest that household wealth may partly explain racial disparities. We investigated the impact of net worth on disparities in adherence and discontinuation. Patients and Methods We used the OptumInsight insurance claims database to identify women older than age 50 years diagnosed with early breast cancer, from January 1, 2007, to December 31, 2011, who were using hormonal therapy. Nonadherence was defined as a medication possession ratio of ≤ 80% of eligible days over a 2-year period. We evaluated the association of demographic and clinical characteristics, annual household income, household net worth (< $250,000, $250,000 to $750,000, or > $750,000), insurance type, and copayments (< $10, $10 to $20, or > $20) with adherence to hormonal therapy. Logistic regression analyses were conducted by sequentially adding sociodemographic and financial variables to race. Results We identified 10,302 patients; 2,473 (24%) were nonadherent. In the unadjusted analyses, adherence was negatively associated with black race (odds ratio [OR], 0.76; P < .001), advanced age, comorbidity, and Medicare insurance. Adherence was positively associated with medium (OR, 1.33; P < .001) and high (OR, 1.66; P < .001) compared with low net worth. The negative association of black race with adherence (OR, 0.76) was reduced by adding net worth to the model (OR, 0.84; P < .05). Correcting for other variables had a minimal impact on the association between race and adherence (OR, 0.87; P = .08). The interaction between net worth and race was significant (P < .01). Conclusion We found that net worth partially explains racial disparities in hormonal therapy adherence. These results suggest that economic factors may contribute to disparities in the quality of care.

scholarly journals An Assessment of the Impact of Credit Risk Management and Performance on Loan Portfolio at International Bank Liberia

2021 ◽  
pp. 55-64
Author(s):  
Alvin Boye Dolo
Keyword(s):  
Risk Management ◽  
Credit Risk ◽  
The Body ◽  
Management Policy ◽  
Credit Risk Management ◽  
Loan Portfolio ◽  
Net Worth ◽  
International Bank ◽  
And Performance ◽  
The Impact

This research entitled “An Assessment of the impact of credit risk management and performance on loan portfolio at International Bank Liberia Limited from 2015-2017 contributed to the body of knowledge to the beneficiaries. It findings are also important for the Central Bank to use in monitoring credit scoring and history across all commercial bank with in the country. This study was quantitative in nature, and involves mathematical modelling in order to determine the effect of changes in interest rates on profit and net worth of the sampled banks. This study uses panel data and assumes that the effect of interest rate changes vary across the observations and over time, therefore the use of stochastic econometric (panel regression analysis) process is appropriate. The population of the study will consist of 150 credit staffs and other staffs of IBLL. The study adopt a census study and collect data for two years from 1st January, 2015 to 31st December, 2017 and the researcher used sample out 85 respondents representing 57% as the sample size from the population of 150 persons from the study area. The findings reveals that it was established from the study that 25% of the respondents who were picked from the institution agreed that credit score is one of the major system used by the bank in determining loan and 32% selected credit history. It was also observed that that bank operate within a defined credit granting criteria. The findings also show that IBLL established a system of independent, ongoing assessment of the bank‟s credit risk management. It was proven that 48% of the respondents agree while 41% strongly agree. It was established that IBLL have a loan risk management policy in place. This policy is very crucial in providing guidelines on how to manage the various risks the bank encounter in their lending activities. Members of the bank and regulators are those responsible for the formulation of the credit policy with less input from employees.

scholarly journals Offer Document Disclosures and its Impact on Equity Return in India

2012 ◽  
Vol 2 (1) ◽  
pp. 31-45
Author(s):  
Swinder Singh
Keyword(s):  
Stock Exchange ◽  
It Industry ◽  
Equity Issues ◽  
Net Worth ◽  
Book Value ◽  
Earnings Per Share ◽  
Initial Return ◽  
The Impact ◽  
Made In

Primary market investors deploy their surplus funds inequity issues on the basis of disclosures made by the issuer companies in their offer documents. An attempt has been made in the present study to measure the impact of offer document disclosures regarding turnover, total assets, net worth, earnings per share, book value, percentage of dividend paid, age, promoters stake in post-issue capital and issue size on equity return in India. Taking a sample of 97 equity issues of the size of Rs. 10 crore or more of closely held unlisted companies belonging to 5 different industries during a period of 12 years from 1992-93 to 2003-04 and after applying Linear Multiple Regression Analysis, the study finds that the offer document disclosures covered by the study explained significant amount of variation in equity return in case of issues of banking as well as finance and investment industry. Disclosure of turnover in case of issues of finance and investment industry and of net worth and earnings per share in case of issues ofpharmaceutical industry establishedits statistically significant impact on equity return during the period covered by the study. The industry-wise performancerevealed that the equity issues of banking industry proved more beneficial for long-term investors whereas the issues of IT industry remained more profitable for short-term investors. The study reported that the equity issuesof finance and investment industryprovided less initial return and highest negative return to the investors after three years from first trading day of the issues on Bombay Stock Exchange

Risk Management and Capital Adequacy Norms for Banks

2005 ◽  
Vol 40 (3) ◽  
pp. 29-44 ◽  
Author(s):  
Udayan Kumar Basu
Keyword(s):  
Value At Risk ◽  
Capital Adequacy ◽  
Balance Sheets ◽  
Net Worth ◽  
Market Risks ◽  
Reserve Bank ◽  
Capital Adequacy Ratio ◽  
Project Risks ◽  
Current Article ◽  
The Impact

The overall banking scenario has undergone a dramatic change in the wake of liberalization of markets and advent of the concept of universal banking. Commercial banks can now operate as veritable financial supermarkets offering all kinds of services under one roof. The various regulatory requirements and the presence of NPAs in banks' balance sheets introduce certain rigidities in their operating parameters. Besides, the investment options expose them to market and project risks, and brings the issue of financial fragility to the foreground. In view of the new kinds of risk affecting banks and increasing global competition faced by them, their capitalization and the efficacy of the regulatory and supervisory norms assume a greater significance. The current article explores the impact of possible changes in CRR and SLR on a bank's cut-off risk, i.e. the maximum permissible risk without any default, as well as its dependence on interest rate and capital adequacy ratio. Basel II norms for taking market risk into account, the use of Value at Risk as its measure and the recent guideline by Reserve Bank of India to relate the overall market exposure to net worth, have been examined. A method towards selection of an appropriate capital adequacy ratio to cover market risks has also been proposed.

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