scholarly journals Informações dos Investimentos de Marketing: Recurso de Diferenciação ou Segredo?

2022 ◽  
Vol 26 (2) ◽  
Author(s):  
Evelini Lauri Morri Garcia ◽  
Valter Afonso Vieira ◽  
Caroline Pereira Borges
Keyword(s):  
Life Cycle ◽  
Voluntary Disclosure ◽  
Stock Exchange ◽  
Growth Phases ◽  
Main Effect ◽  
The Status ◽  
Marketing Intensity ◽  
Management Report ◽  
Marketing Investments

ABSTRACT Objective: drawing on voluntary disclosure theory, the paper’s main goal was to analyze the main effect of marketing intensity and the moderating role of life cycle on disclosure of marketing investments. Method: the sample includes 89 Brazilian companies listed on B3 stock exchange. We collected financial data from two sources, such as Economatica platform and in the explanatory notes and management report from the companies, which we coded through content analysis. We merged these two datasets and analyzed it using multiple linear regression. Results: both the marketing intensity and the life cycle of companies have effects on disclosure of marketing investments. In addition, the birth and growth phases moderate the main effect of marketing intensity, reducing the level of disclosure. This moderation is identified especially in disclosures of qualitative information. Conclusions: the findings support the voluntary disclosure theory based on arguments of judgment-based disclosure. Outcomes showed that when there is a high intensity of marketing investments, disclosure of marketing investments is managed by moving from the status of secrecy in companies in the birth and growth phases of life cycle to the status of differentiation resource in companies in the maturity phase of life cycle.

scholarly journals Marketing Investment Information: Differentiation Resource or Secret?

2022 ◽  
Vol 26 (2) ◽  
Author(s):  
Evelini Lauri Morri Garcia ◽  
Valter Afonso Vieira ◽  
Caroline Pereira Borges
Keyword(s):  
Life Cycle ◽  
Voluntary Disclosure ◽  
Stock Exchange ◽  
Growth Phases ◽  
Main Effect ◽  
The Status ◽  
Marketing Intensity ◽  
Management Report ◽  
Marketing Investments

ABSTRACT Objective: drawing on voluntary disclosure theory, the paper’s main goal was to analyze the main effect of marketing intensity and the moderating role of life cycle on disclosure of marketing investments. Method: the sample includes 89 Brazilian companies listed on B3 stock exchange. We collected financial data from two sources, such as Economatica platform and in the explanatory notes and management report from the companies, which we coded through content analysis. We merged these two datasets and analyzed it using multiple linear regression. Results: both the marketing intensity and the life cycle of companies have effects on disclosure of marketing investments. In addition, the birth and growth phases moderate the main effect of marketing intensity, reducing the level of disclosure. This moderation is identified especially in disclosures of qualitative information. Conclusions: the findings support the voluntary disclosure theory based on arguments of judgment-based disclosure. Outcomes showed that when there is a high intensity of marketing investments, disclosure of marketing investments is managed by moving from the status of secrecy in companies in the birth and growth phases of life cycle to the status of differentiation resource in companies in the maturity phase of life cycle.

scholarly journals The role of voluntary disclosure in listed company: An alternative model

2016 ◽  
Vol 13 (2) ◽  
pp. 55-65
Author(s):  
Maria Teresa Bianchi ◽  
Alessia Nardecchia
Keyword(s):  
Voluntary Disclosure ◽  
Qualitative Methodology ◽  
Stock Exchange ◽  
Listed Company ◽  
Balance Sheet ◽  
Research Approach ◽  
Weak Points ◽  
Single Method ◽  
Method Approach

The aim of this paper is to propose a model of social reporting that allows improving the communication of sociability and quantify the sociability. The research approach follows a qualitative methodology, applying a single method approach. The observations are the result of an empirical analysis carried out on the Italian-Stock-Exchange listed companies that have an independent social or sustainability balance sheet. The findings of this research are based, first, on collection of data about the sample, in order to identify the strong and weak points in terms of its management and economic evaluation, and secondly on the introduction of an alternative method of social accounting, with the objective of measuring the sociability of company communication

scholarly journals The Role Of Corporate Governance Mechanism On Voluntary Disclosure

2019 ◽  
Vol 23 (1) ◽  
pp. 127 ◽  
Author(s):  
Andrew Gunawan
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Data Analysis ◽  
Voluntary Disclosure ◽  
Annual Report ◽  
Stock Exchange ◽  
Governance Mechanism ◽  
Analysis Technique ◽  
Corporate Governance Mechanism

Basically, the purpose of this research is to examine empirically whether the Corporate Governance is the proportion of independent commissioners, the commissioners who have accounting capabilities, and the proportion of independent auditors can influence disclosure voluntarily. Voluntary disclosure is measured through the complete disclosure of voluntary index (IPS). This index contains 37 items in disclosure in the annual report. The sample is a manufacturing company listed on the Indonesia Stock Exchange, where the data analysis technique that will use the Multiple Regression Analysis using SPSS 23. 

scholarly journals The Systematics of a Methodical Instrumentarium for Assessing the Efficiency of the Entrepreneurial Structures’ Innovative Activities

2021 ◽  
Vol 9 (524) ◽  
pp. 266-275
Author(s):  
S. O. Yermak ◽  
◽  
L. V. Frolova ◽  
S. I. Buhenko ◽  
◽  
...  
Keyword(s):  
Factor Analysis ◽  
Life Cycle ◽  
Innovation Activity ◽  
Direct Impact ◽  
Innovation Development ◽  
Comparative Efficiency ◽  
The Past ◽  
The Status ◽  
Characteristic Methods

Over the past decades, against the background of the innovative directedness of economic development, the role of innovative processes in the activities of entrepreneurial structures has been growing rapidly. Thus, scientific researches related to the innovative activity of entrepreneurial structures, its efficiency and methods of its evaluation become actualized. The present research is aimed at systematizing the existing methodological instrumentarium for assessing the efficiency of entrepreneurial structures, identifying its features and shortcomings for further improvement. The article carries out a detailed systematization of methodological instrumentarium for assessing the innovative activities of entrepreneurial structures, which allowed to allocate the most characteristic methods that differ in indicators and algorithms of their computing, and divide them into two groups depending on the status: governmental and scientific (recommendative). A systematization of methodologies for assessing the efficiency of innovation activity of entrepreneurial structures in accordance with the main object of research was carried out, where among the main criteria for efficiency assessing were the following: effectiveness, comparative efficiency, profit growth, factor analysis, discounting, risk discounting, innovation life cycle, and consumer interest. It is identified that not all extant methodologies allow to obtain a holistic conclusion on the state of innovation activity of entrepreneurial structures, since many of them do not take into account uneconomic factors, rather superficially evaluate or do not evaluate at all ecological, social and other spheres that have a direct impact on the level of innovation activity of entrepreneurial structures. This justifies the impossibility of wide application of such techniques for the analysis and extrapolation of the results obtained in the calculations for them to other levels of innovation development management (both industry and national).

Civilization Life Cycle

2009 ◽  
pp. 45-61
Author(s):  
Andrew Targowski
Keyword(s):  
Life Cycle ◽  
Spiritual Needs ◽  
Cultural Dynamics ◽  
Information Communication ◽  
Good Shape ◽  
Communication Processes ◽  
The Status ◽  
Long Time ◽  
Universal Civilization

The purpose of this study is to define the role of civilization’s critical powers in the civilization life cycle. The role of information-communication processes is particularly crucial in this quest. The terms “rise” and “fall” of civilization reflect this chronic issue in comparative civilization studies. Spengler, in his book The Decline of the West (1918), argued that all cultures are subject to the same cycle of growth and decay in accordance with predetermined “historical destiny.” Toynbee in his Study of History (1934), compared civilizations to organisms and perceived their existence in a life cycle of four stages: genesis, growth, breakdown, and disintegration. A mechanism of “challenge-response” facing civilizations influences their abilities at self-determination and self-direction. However, according to him, all civilizations that grow eventually reach a peak, from which they begin to decline. It seems that Toynbee’s civilization life cycle is too short, since his “breakdown of growth” phase is in fact a point in time and the “disintegration” phase is too pessimistic in its title, only perceiving the “universal state,” often under a form of “empire,” as an ancient regime which only wants to maintain the status quo and is doomed to fail. But history shows that some civilizations may last a long time in relatively good shape without being in imminent danger of disintegration. Sorokin argued in Social and Cultural Dynamics (1937) that three cultural mentalities, ideational (spiritual needs and goals), sensate (“wine, women, and song”), and idealistic (a balance of needs and ends) are the central organizing principles of a civilization’s life cycle, and that they succeed each other always in the same order according to super-rhythms of history. According to Sorokin, Western civilization has for the last 500 years been in the sensate stage, reaching now its limit, and will soon pass to the next idealistic stage (which, according to this author, could be the universal civilization).

scholarly journals The Impact of the Integration Between the Relevance and Reliability of Accounting Information in the Level of Accounting Disclosure in Jordanian Industrial Firms

2018 ◽  
Vol 10 (6) ◽  
pp. 97
Author(s):  
Omar Fareed Shaqqour
Keyword(s):  
Voluntary Disclosure ◽  
Stock Exchange ◽  
Accounting Information ◽  
Decision Makers ◽  
Accounting Disclosure ◽  
Industrial Firms ◽  
Amman Stock Exchange ◽  
The Difference ◽  
The Impact

This study aimed to measure the effect of the integration between the relevancy and reliability of accounting information in improving the level of accounting disclosure in Jordanian industrial firms listed on the ASE, by measuring the effect of the integration between the relevancy and reliability of accounting information in raising the level of compulsory and voluntary disclosure, because the accounting disclosure is important for decision makers and beneficiaries to make there suitable decisions, this study try to determinate the effect of the integration between the relevancy and reliability of accounting information, which is characterized by good accounting information, in assess whether disclosure is important or unimportant, and to determinate the role of increasing the relevancy and the reliability of accounting information on improves the level of compulsory and voluntary accounting disclosure.The study sample was 50 firms selected randomly from industrial firms listed on the ASE, and the study used a regression analysis method to test hypotheses.The study concluded that there isn’t affect on the degree of availability of Integration between the relevancy and reliability and the level of compulsory accounting disclosure in industrial firms listed on the Amman Stock Exchange. Where as, the results of the study showed that there is an effect on the degree of availability of Integration between the relevancy and reliability and the level of voluntary accounting disclosure in industrial firms listed on the Amman Stock Exchange. Which means that the difference between the industrial firms in the level of voluntary accounting disclosure is due to the degree of availability of Integration between the relevancy and reliability of accounting information.

scholarly journals Impact of Financial and Non-Financial Voluntary Disclosure on Stock Liquidity for Jordanian Industrial Shareholding Companies Listed on Amman Stock Exchange

2018 ◽  
Vol 13 (12) ◽  
pp. 125
Author(s):  
Ziad Abdul Halim AlTheibeh ◽  
Oday Abdulraheem Alhyari ◽  
Mohyedin Hamza
Keyword(s):  
Voluntary Disclosure ◽  
Stock Exchange ◽  
Investment Decisions ◽  
Analytical Methodology ◽  
Financial Reports ◽  
Stock Liquidity ◽  
Amman Stock Exchange ◽  
The Status ◽  
Study Population ◽  
The Impact

This study aims to identify the impact of financial and non-financial voluntary disclosure on stock liquidity for Jordanian industrial shareholding companies listed on Amman Stock Exchange. For achieving this objective, the study adopted analytical methodology, as it is proper for the nature of this study. The study population consists of 60 Jordanian industrial shareholding companies listed on Amman Stock Exchange, whereas the study sample consists of 30 companies. The researchers used the appropriate statistical methods through SPSS program. The most important results of this study that the level of voluntary disclosure on stock liquidity for Jordanian industrial shareholding companies listed on Amman Stock Exchange is medium. In addition, the results show that voluntary disclosure (financial and non-financial) does not affect on stock liquidity for Jordanian industrial shareholding companies listed on Amman Stock Exchange. The study concluded with a set of recommendations, most important: to guide investors to the information contained in financial reports to help them make their wise investment decisions by focusing their attention on all items listed on financial reports and not focusing on certain indicators only. The information contained in financial reports would reflect a clear picture of about the status of the organization and work to raise the level of disclosure of the information contained in the financial reports through the combined efforts of the joint stock companies, auditors and Securities Commission.

The study of interfacial reactions of nickel thin films on GaAs

1983 ◽  
Vol 41 ◽  
pp. 156-157
Author(s):  
L.J. Chen ◽  
Y.F. Hsieh
Keyword(s):  
Thin Films ◽  
Integrated Circuits ◽  
Interfacial Reactions ◽  
Metal Contacts ◽  
Nickel Thin Films ◽  
Thin Foils ◽  
The Status ◽  
Si Doped ◽  
Electron Microscopes

One measure of the maturity of a device technology is the ease and reliability of applying contact metallurgy. Compared to metal contact of silicon, the status of GaAs metallization is still at its primitive stage. With the advent of GaAs MESFET and integrated circuits, very stringent requirements were placed on their metal contacts. During the past few years, extensive researches have been conducted in the area of Au-Ge-Ni in order to lower contact resistances and improve uniformity. In this paper, we report the results of TEM study of interfacial reactions between Ni and GaAs as part of the attempt to understand the role of nickel in Au-Ge-Ni contact of GaAs.N-type, Si-doped, (001) oriented GaAs wafers, 15 mil in thickness, were grown by gradient-freeze method. Nickel thin films, 300Å in thickness, were e-gun deposited on GaAs wafers. The samples were then annealed in dry N2 in a 3-zone diffusion furnace at temperatures 200°C - 600°C for 5-180 minutes. Thin foils for TEM examinations were prepared by chemical polishing from the GaA.s side. TEM investigations were performed with JE0L- 100B and JE0L-200CX electron microscopes.

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