scholarly journals What is the impact of corporate governance on the food industry at different thresholds of internationalization? A review

2021 ◽  
Vol 67 (No. 1) ◽  
pp. 21-32
Author(s):  
Chun-Hsin Chou ◽  
Joe-Ming Lee ◽  
Teng Ying-Maw ◽  
Hsiu-Ling Lee
Keyword(s):  
Corporate Governance ◽  
Business Performance ◽  
Food Industry ◽  
Negative Impact ◽  
Threshold Effect ◽  
Negative Influence ◽  
Positive Influence ◽  
Financial Policy ◽  
Dynamic Effects ◽  
The Impact

This research analyzes the dynamic effects of corporate governance, research and development (R&D) innovation, and financial policy on firm business performance under different internationalization threshold structures in Taiwan's food industry during the 2008–2019 period. The results illustrate R&D innovation's negative impact on business performance and the collateralization ratio by directors also has a negative influence. Conversely, the findings reveal that by considering the internationalization threshold effect, at a level of high internationalization, firms have positive influences on R&D innovation, and financial policy has a positive influence on business performance.

scholarly journals Effect of Money Supply on Economic Growth: A Comparative Study of Nigeria and Ghana

2019 ◽  
Vol 7 (3) ◽  
pp. 16
Author(s):  
Cordelia Onyinyechi Omodero
Keyword(s):  
Economic Growth ◽  
Money Supply ◽  
Negative Impact ◽  
Ordinary Least Squares ◽  
Negative Influence ◽  
Positive Influence ◽  
Least Squares Regression ◽  
Monetary Authorities ◽  
Significant Negative Impact ◽  
The Impact

The effect of money supply in enhancing economic growth in Nigeria and Ghana is investigated in this study. The major objectives of the study are to establish the joint and individual influences of money supply mechanisms on economic growth in Nigeria and Ghana. The study employs data from 2009 to 2018 and uses Ordinary Least Squares regression technique for analysis of the data. The findings reveal that broad money supply (M2) has an insignificant negative influence on RGDP in Nigeria, but in Ghana the impact is significant and positive. Broad money supply (M3) exerts insignificant positive influence on RGDP in Nigeria, but significant negative impact on RGDP in Ghana while credit to private sectors (CPS) has insignificant positive influence on RGDP in both Nigeria and Ghana. The study among others suggests that the Monetary Authorities in the two countries should come up with monetary policy strategies that will help drive the economy better and such policies should consider M2 and CPS more as their contributions are necessary for economic expansion that lead to more output and employment.

scholarly journals The Impact of Governance Rules on Earnings Management: Applied Study on Industrial and Service Companies Listed on Palestine Stock Exchange

2019 ◽  
pp. 103-136
Author(s):  
Yousef Alrayyes ◽  
Nahed Al Khaldy
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Stock Exchange ◽  
Negative Influence ◽  
Positive Influence ◽  
Board Independence ◽  
Independence Property ◽  
Ceo Duality ◽  
Board Directors ◽  
The Impact

The aim of the study is to analyze the impact of corporate governance rules on earnings management for companies listed on Palestine Exchange. A number of corporate governance variables was selected to achieve this aim, including size of board of directors, CEO duality, board of director’s independence, property rights, number of board directors’ meetings. Modified Jones Model has been used to detect earnings management. Panel Data Model has also been involved in the study, where the population study consists of the 48 companies listed on Palestine Exchange, and which are distributed across five main sectors. The study sample included 13 industrial and services companies listed on Palestine Exchange. This study found that there was a negative influence between board size and CEO duality, and between earnings management. The study also showed that there is a positive influence between board independence and earnings management. Moreover, it showed that no relationship between board directors meetings and internal ownership with earnings management. The study stressed on the need for continued reinforcement of the governance rules, in order to avoid the negative impacts resulted from failure to apply these rules, taking into consideration the support of board independence in their relationship with areas of executive work to avoid taking decision that may affect earnings management. It also recommended that doing other researches on the same subject should be continued, taking into account the examination of variables other than those in this study to get to the variables that have the greatest impact on earnings management for companies listed on Palestine Exchange. 

scholarly journals ANALISIS PENGARUH CORPORATE GOVERNANCE, RELATED PARTY TRANSACTION, KONSENTRASI KEPEMILIKAN DAN NILAI PERUSAHAAN TERHADAP TINGKAT ASIMETRI INFORMASI

2019 ◽  
Vol 4 (2) ◽  
pp. 169
Author(s):  
Hermi Hermi ◽  
Emayanti Christina Hutabarat
Keyword(s):  
Corporate Governance ◽  
Asymmetric Information ◽  
Information Asymmetry ◽  
Negative Influence ◽  
Positive Influence ◽  
Ownership Concentration ◽  
Corporate Value ◽  
Related Party Transaction ◽  
The Impact

<em>This research examines to analyze the impact of Corporate Governance, Related Party Transaction, Ownership Concentration, Corporate Value  On The Level of Asymmetric Information .The results of this study indicate that (1) Corporate governance is no negative influence on to increase information asymmetry. (2) Related party transaction is no positive influence to increase information asymmetry(3) Ownership concentration is  positive influence to increase information asymmetry (4)The corporate value is no negative influence to increase information asymmetry </em>

scholarly journals The association between disclosures on control system over financial reporting and mechanisms of corporate governance: Empirical evidence from Germany and Poland

2020 ◽  
Vol 56 (4) ◽  
pp. 351-369
Author(s):  
Jacek Gad
Keyword(s):  
Corporate Governance ◽  
Control System ◽  
Financial Reporting ◽  
Audit Committee ◽  
Negative Impact ◽  
Supervisory Board ◽  
Positive Influence ◽  
Governance Mechanisms ◽  
Corporate Governance Mechanisms ◽  
The Impact

AbstractThe aim of the research was to determine the impact of selected corporate governance mechanisms on the scope of disclosures related to control system over financial reporting in Poland and Germany. The research group comprised of companies from the Warsaw WIG 30 index and the German DAX index in 2013. The disclosures were measured by the number of detailed disclosures about control system over financial reporting presented by the surveyed companies. The research results indicate that selected corporate governance mechanisms affect the scope of disclosures regarding the system of control over financial reporting. It was found that the number of supervisory board committees and the number of meetings of the supervisory board have a significant positive influence on the scope of disclosures regarding control over financial reporting. But, the increase in number of meetings of the audit committee has a significant negative impact on the scope of disclosures regarding control over financial reporting. The results of the research also indicate the role of national determinants of the scope of disclosures. The study was a comparative one nature and was conducted among companies from developed and developing capital markets.

scholarly journals Corporate governance and risk taking of Jordanian listed corporations: the impact of board of directors

2019 ◽  
Vol 16 (1) ◽  
pp. 79-88 ◽  
Author(s):  
Mohammad O. Al-Smadi
Keyword(s):  
Corporate Governance ◽  
Board Of Directors ◽  
Risk Taking ◽  
Negative Impact ◽  
General Meeting ◽  
Negative Influence ◽  
Compliance Level ◽  
The Board Of Directors ◽  
Corporate Risk ◽  
The Impact

The aim of this study is to evaluate the compliance level of corporate governance rules and examine the impact of this compliance on risk taking of corporations in Jordan. This study used panel data of the listed corporations in Amman Stock Exchange from 2013 to 2017. Corporate governance index was constructed to gauge the compliance level of corporate governance rules. The results show a good level of overall compliance of corporate governance rules. As for the compliance of the categories of corporate governance rules, rules of transparency and disclosure are ranked first, while rules of general meeting assembly are ranked fourth. The regression results report a negative influence of corporate governance and corporate risk taking. In addition, four governance variables concerning the features of the board of directors are used in the study. The results reveal a negative impact of the size of the board of directors, independence of the board, and committees of the board on corporate risk taking. It is expected that the outcomes of the study can be used by management of the corporations in addition to the Jordanian Securities Commission that seek to enhance confidence in the Jordanian capital market.

TO THE QUESTION OF THE IMPACT OF CLIMATE CHANGE ON THE ECOLOGICAL STATE OF ARTIFICIAL PLANTATIONS OF PITSUNDSKAYA PINE IN THE SEASIDE AREA OF GELENDZHIK

2017 ◽  
Author(s):  
Elizaveta Derevenets ◽  
Elizaveta Derevenets
Keyword(s):  
Negative Impact ◽  
Standard Technique ◽  
Negative Influence ◽  
Exhaust Gases ◽  
The Road ◽  
Industrial Enterprises ◽  
Federal Highway ◽  
On The Road ◽  
The Impact ◽  
The City

Gelendzhik is the resort town, there aren't a lot of industrial enterprises here. The main pollutant is transport. The work purpose is the assessment of a condition of the artificial landings of a pine located along the Federal highway "Don" and landings, which is nearly the sea coast. Researches were conducted to a standard technique of the General vital state (A. S. Bogolyubov). The assessment of a condition of pines was carried out during 6 years: from 2010 to 2015. For carrying out research we used 6 experimental grounds on the Markotkhsky spine and 2 control grounds within the town. We investigated 24 trees on each platform, middle age of the trees were 30 - 40 years. Results. 1. The condition of trees in the pine forests located in immediate proximity with the Federal highway "Don" (No. 1, 2, 3) is unsatisfactory. As even weak influences of the majority of atmospheric gaseous pollutants (sulphurous gas, nitrogen oxides, etc.) give effect of a necrosis and hloroz of pine needles, the condition of pines is connected with technogenic pollution. So near the Federal highway "Don" the air environment is strongly polluted by exhaust gases. Information of 2012 confirm that negative influence of the route on Markotkh's vegetation decreases at reduction of load of the route. 2. On the sites located above on a slope (No. 4,5,6) thanks to remoteness and the wind mode intensity of influence of pollutants is lower and a condition of pines the quite satisfactory. 3. Trees on the sites located near the sea (No. 7,8) are in a good shape. Small deterioration of a state is noted in very droughty years. Conclusion. Results of six years' research show that the condition of the plantings which are in close proximity with the road worsens. It is explained by increase in intensity of the movement on the road, especially during a resort season. Gelendzhik is the city with a good ecological shape, but the damage to environment is already caused. If not to take measures, we can lose a unique part of the nature in the future, recreate it will be impossible. Measures of reduction of negative impact of exhaust gases were offered. Results of researches are transferred to ecological department of the City administration of Gelendzhik.

TO THE QUESTION OF THE IMPACT OF CLIMATE CHANGE ON THE ECOLOGICAL STATE OF ARTIFICIAL PLANTATIONS OF PITSUNDSKAYA PINE IN THE SEASIDE AREA OF GELENDZHIK

2017 ◽  
Author(s):  
Elizaveta Derevenets ◽  
Elizaveta Derevenets
Keyword(s):  
Negative Impact ◽  
Standard Technique ◽  
Negative Influence ◽  
Exhaust Gases ◽  
The Road ◽  
Industrial Enterprises ◽  
Federal Highway ◽  
On The Road ◽  
The Impact ◽  
The City

Gelendzhik is the resort town, there aren't a lot of industrial enterprises here. The main pollutant is transport. The work purpose is the assessment of a condition of the artificial landings of a pine located along the Federal highway "Don" and landings, which is nearly the sea coast. Researches were conducted to a standard technique of the General vital state (A. S. Bogolyubov). The assessment of a condition of pines was carried out during 6 years: from 2010 to 2015. For carrying out research we used 6 experimental grounds on the Markotkhsky spine and 2 control grounds within the town. We investigated 24 trees on each platform, middle age of the trees were 30 - 40 years. Results. 1. The condition of trees in the pine forests located in immediate proximity with the Federal highway "Don" (No. 1, 2, 3) is unsatisfactory. As even weak influences of the majority of atmospheric gaseous pollutants (sulphurous gas, nitrogen oxides, etc.) give effect of a necrosis and hloroz of pine needles, the condition of pines is connected with technogenic pollution. So near the Federal highway "Don" the air environment is strongly polluted by exhaust gases. Information of 2012 confirm that negative influence of the route on Markotkh's vegetation decreases at reduction of load of the route. 2. On the sites located above on a slope (No. 4,5,6) thanks to remoteness and the wind mode intensity of influence of pollutants is lower and a condition of pines the quite satisfactory. 3. Trees on the sites located near the sea (No. 7,8) are in a good shape. Small deterioration of a state is noted in very droughty years. Conclusion. Results of six years' research show that the condition of the plantings which are in close proximity with the road worsens. It is explained by increase in intensity of the movement on the road, especially during a resort season. Gelendzhik is the city with a good ecological shape, but the damage to environment is already caused. If not to take measures, we can lose a unique part of the nature in the future, recreate it will be impossible. Measures of reduction of negative impact of exhaust gases were offered. Results of researches are transferred to ecological department of the City administration of Gelendzhik.

The Impact of the Business Environment on the Formalization of Informal Firms. The Case of Kosovo

Südosteuropa ◽  
2020 ◽  
Vol 68 (4) ◽  
pp. 505-529
Author(s):  
Kujtim Zylfijaj ◽  
Dimitar Nikoloski ◽  
Nadine Tournois
Keyword(s):  
Negative Impact ◽  
Positive Impact ◽  
Business Environment ◽  
Positive Influence ◽  
Policy Implications ◽  
Tax Reforms ◽  
Firm Level ◽  
Characteristics Analysis ◽  
Significant Negative Impact ◽  
The Impact

AbstractThe research presented here investigates the impact of the business environment on the formalization of informal firms, using firm-level data for 243 informal firms in Kosovo. The findings indicate that business-environment variables such as limited access to financing, the cost of financing, the unavailability of subsidies, tax rates, and corruption have a significant negative impact on the formalization of informal firms. In addition, firm-level characteristics analysis suggests that the age of the firm also exercises a significant negative impact, whereas sales volume exerts a significant positive impact on the formalization of informal firms. These findings have important policy implications and suggest that the abolition of barriers preventing access to financing, as well as tax reforms and a consistent struggle against corruption may have a positive influence on the formalization of informal firms. On the other hand, firm owners should consider formalization to be a means to help them have greater opportunities for survival and growth.

IMPACT OF FACEBOOK ADDICTION DISORDER (FAD) ON STUDY HABITS AND ACADEMIC ACHIEVEMENT OF ADOLESCENTS

2021 ◽  
pp. 195-207
Author(s):  
Shivani Vashishtha ◽  
Sona Ahuja ◽  
Mani Sharma
Keyword(s):  
Academic Achievement ◽  
Social Networking Sites ◽  
Negative Impact ◽  
Age Groups ◽  
Negative Influence ◽  
Study Habits ◽  
Study Habit ◽  
Significant Negative Impact ◽  
Facebook Addiction ◽  
The Impact

With the present era being technology driven, social media has become an indispensable part of many people irrespective of their age. Among different age groups, the maximum users are adolescents and among different social networking sites (SNS), Facebook shares the major part of usage by them. Many adolescents are tending towards excessive usage of Facebook leading to its addiction. Does this addiction have negative influence on adolescents or it actually helps them to keep up with their counterparts and be socially connected to them for their betterment? This question is unanswered specifically when it concerns the impact that it has on the study habits and academic achievement of adolescents. The hypotheses were tested in order to explore the impact of six dimensions (mood modification, deficient self-regulations, salience, loss of control, withdrawal, and relapse) of Facebook Addiction Disorder (FAD) using Bergens' Facebook Addiction Scale (BFAS), developed by Andreassen (2012). The results are based on the survey conducted on 200 adolescents studying in different schools of India. The findings indicate that there is a significant negative impact of Facebook Addiction Disorder (FAD) on study habits and academic achievement of adolescents. The major implication derived is that the higher the addiction to Facebook the study habit become poor and academic achievement decreases resulting in lower grades.

scholarly journals THE IMPACT OF TAX GAPS ON THE FINANCIAL AND ECONOMIC SECURITY OF THE COUNTRY

2021 ◽  
Author(s):  
Inna Tiutiunyk ◽  
Julia Belous
Keyword(s):  
Sustainable Development ◽  
Economic Development ◽  
Tax Evasion ◽  
Negative Impact ◽  
Economic Security ◽  
Financial Policy ◽  
Important Place ◽  
Complex Concept ◽  
Tax Revenues ◽  
The Impact

Trends in the development of the main components of financial and economic security of the country indicate their significant variability and dependence on a combination of internal and external factors. An important place among the drivers of influence on the level of financial and economic security is occupied by tax revenues. Given the prolonged national and transnational market turbulence, which is observed in most sectors of the economy, one of the biggest threats to the financial and economic security of most countries is the presence of a significant volume of shadow operations. The consequences of their implementation are the lack of tax revenues in the budget and the reduction of the country's financial viability in financing economic development programs. The purpose of the article is to study the impact of tax gaps on the level of financial and economic security of the country. In the paper, the essence of the financial and economic security of the country, which is proposed to be understood as a complex concept, integrates the features of economic and financial development of the economic system. Based on the systematization of scientific literatures, the main tasks and functions of financial and economic security of the country including realization of goals and objectives of financial policy and formation of favorable conditions for economically sustainable development and growth, highlights the characteristics of this concept are substantiated. The paper identifies three characteristic features of the financial and economic security of the country: as an indicator of its ability to protect the interests of society in a volatile external and internal environment; economically sustainable development and growth; leveling threats to the internal and external environment. The role of tax gaps in reducing the level of financial and economic security of the country is substantiated, the probability of formation of tax gaps in the economy is predicted, measures to minimize tax evasion as components of increasing its financial and economic security are proposed. The established interdependencies should serve as a basis for the transformation of state economic and financial policy in Ukraine in terms of minimizing the negative impact of the shadow sector of the economy on the indicators of economic development of the state.

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