scholarly journals Research on the Influence of Managerial Characteristics on Accounting Conservatism in Public Coal Companies during the period of COVID-19

CONVERTER ◽  
2021 ◽  
pp. 98-107
Author(s):  
Weimo Huang
Keyword(s):  
Regression Models ◽  
Positive Impact ◽  
Measurement Model ◽  
Education Level ◽  
Accounting Conservatism ◽  
Corporate Value ◽  
Average Value ◽  
Long Time ◽  
Team Characteristics ◽  
The Impact

Objectives For a long time, scholars have been concerned about the impact of manager and team characteristics on corporate performance or corporate value, and the spread of COVID-19 forces us to consider the impact of manager characteristics on accounting conservatism. Methods This paper selects the financial data of 34 public coal companies from 2015 to 2019 as the research sample, establishes the measurement model of accounting conservatism based on Basu model to evaluate the accounting conservatism of public coal companies, and uses three regression models to study the impact of managers' age, education level and tenure on the accounting conservatism of companies. Results The results show that accounting conservatism is common in public coal companies, and the average value of C-score is greater than 0 for five consecutive years. Conclusions Furthermore, the empirical results show that the regression coefficients of age and tenure of managers are 0.0224 and 0.0035, respectively, which indicates that the age and tenure of managers have a positive impact on accounting conservatism. However, the level of education has no significant impact on the accounting conservatism of public coal companies, which depends on the particularity of production and management of public coal companies, and cannot completely deny the impact of education level on the conservatism.

Welfare Use in Japan: Trends and Determinants

2007 ◽  
pp. 88
Author(s):  
Wataru Suzuki ◽  
Yanfei Zhou
Keyword(s):  
Time Series ◽  
Longitudinal Data ◽  
Time Series Data ◽  
Positive Impact ◽  
Series Data ◽  
Negative Effects ◽  
Long Time ◽  
Welfare Use ◽  
The Impact

This article represents the first step in filling a large gap in knowledge concerning why Public Assistance (PA) use recently rose so fast in Japan. Specifically, we try to address this problem not only by performing a Blanchard and Quah decomposition on long-term monthly time series data (1960:04-2006:10), but also by estimating prefecturelevel longitudinal data. Two interesting findings emerge from the time series analysis. The first is that permanent shock imposes a continuously positive impact on the PA rate and is the main driving factor behind the recent increase in welfare use. The second finding is that the impact of temporary shock will last for a long time. The rate of the use of welfare is quite rigid because even if the PA rate rises due to temporary shocks, it takes about 8 or 9 years for it to regain its normal level. On the other hand, estimations of prefecture-level longitudinal data indicate that the Financial Capability Index (FCI) of the local government2 and minimum wage both impose negative effects on the PA rate. We also find that the rapid aging of Japan's population presents a permanent shock in practice, which makes it the most prominent contribution to surging welfare use.

scholarly journals Impact of foreign direct investment on economic growth in the world during 1975–2015

2018 ◽  
Vol 20 (91) ◽  
pp. 28-32
Author(s):  
B. B. Brychka
Keyword(s):  
Economic Growth ◽  
Literature Review ◽  
Regression Models ◽  
Trade Openness ◽  
Positive Influence ◽  
Linear Regression Models ◽  
Average Value ◽  
Gdp Growth Rate ◽  
The World ◽  
The Impact

The study is concentrated on examination the impact of FDI on economic growth in the World during 1975–2015. The study consists of four consecutive parts, including introduction, literature review, model and methodology, data, empirical results and conclusion. Each part of the study is focused on its own goals. According to the results of the literature review, there is positive influence of FDI on economic growth in various countries. Economic growth is one of the most important goals of any country. The country image on the international level is dependent on its economic power. Economic growth provides an opportunity to improve the living standards in the country. Most researchers conclude that there is a positive influence of FDI on the countries’ economic growth. However, the impact of FDI is strong in developing countries. Moreover, this relationship is stronger in countries with higher educational and technological level, trade openness and development of the countries’ stock markets. Economists often build regression models to estimate the relationship between the variables. In order to find the impact of FDI on economic growth, we are going to apply linear regression models. We take two variables as indicators of the countries’ economic growth, including current GDP expressed in U.S dollars, and annual GDP growth rate. Taking into account that the World’s GDP in current U.S dollar is a factor variable with the mentioned resulting variables, the regression equation looks as follows: The R-squared of the built model is 0.99, indicating that roughly 100% of changes in the World’s GDP is caused by the chosen factors. As it is seen from the SAS output, the residuals of dependent variable and factors variables are distributed normally among its average value. Thus, non-normality is not observed in the model. Taking into account the coefficients of the factor variables, the log GDP is most sensitive to the changes in trade as a percent of GDP. The log GDP is not quite sensitive to the changes in FDI, since the coefficient of 0.000128 means that increasing of FDI by one unit increase the logarithmic value of GDP by $ 0.000128.

scholarly journals Socioeconomic Classes of University Students in Pakistan as Predictors of their Personality Traits: A Case Study

2021 ◽  
Vol 2 (2) ◽  
pp. 205-221
Author(s):  
Rafaqat Ali ◽  
Furrukh Bashir ◽  
Rashid Ahmad
Keyword(s):  
University Students ◽  
Personality Traits ◽  
Regression Models ◽  
Negative Impact ◽  
Positive Impact ◽  
Socioeconomic Class ◽  
Lower Socioeconomic ◽  
Negative Impacts ◽  
The Impact

The current study was heading for determining the impact of Pakistani university students’ socioeconomic classes on their personality traits. Demographic and personality questionnaires were filled by available university students online. The stepwise regression technique facilitated to generate regression models to define impacts of different socioeconomic classes on students’ different personality traits. Different regression models highlighted the significant negative impacts of the middle upper socioeconomic class on Agreeableness, Extraversion and Neuroticism personality traits. The lower socioeconomic class was found to have positive impact on only one personality sub-trait self-discipline. Whereas, the upper lower socioeconomic class caused positive impacts on students’ trust sub-trait, Conscientiousness trait and negative impact on excitement seeking sub-trait of personality. The importance of these impacts of socioeconomic classes on different personality traits and the possible implications are discussed with respect to university students’ academic performance and academic behaviour.

scholarly journals The Impact of Accounting Conservatism on Corporate Performance Indicators in Egypt

2019 ◽  
Vol 14 (10) ◽  
pp. 1
Author(s):  
Hanaa A. El-Habashy
Keyword(s):  
Performance Indicators ◽  
Corporate Performance ◽  
Positive Impact ◽  
Accounting Conservatism ◽  
Return On Assets ◽  
Return On Equity ◽  
Accounting Performance ◽  
Conservative Accounting ◽  
The Impact ◽  
Positive Effect

This study aims to investigate the impact of conservative accounting on corporate performance indicators of Egyptian firms. A sample of balanced data for the 40 most active non-financial companies was collected in the period 2009-2014 to test hypotheses. Panel regression models were used for data analysis. Givoly & Hayn (2000) indicator is used as a benchmark for measuring accounting conservatism. The corporate performance indicators used in this study are return-on-assets (ROA) and return on equity (ROE) representing accounting performance measures, as well as Tobin’s Q which measures market performance. The results of the research show that accounting conservatism has a significant positive impact on corporate performance indicators. This reflects the positive effect of corporate performance on shareholders that leads to a strong corporate financial position. To the best of our knowledge, no study has been conducted in Egypt as an emerging economy.

scholarly journals The practice of Cousin Marriage in the Community of Kalola Village, Pasangkayu Regency, West Sulawesi

2020 ◽  
Vol 2 (2) ◽  
pp. 71-82
Author(s):  
Muhammd Rizal Soulisa ◽  
Lukman S. Thahir ◽  
Malkan Malkan
Keyword(s):  
Negative Impact ◽  
Positive Impact ◽  
Large Family ◽  
Theory Approach ◽  
Political Systems ◽  
Cousin Marriage ◽  
Long Time ◽  
Negative Impacts ◽  
The Impact ◽  
Grounded Theory Approach

The aim of this paper is to discuss the practice of cousin marriage in the community of Kalola Village, Pasangkayu Regency, West Sulawesi. This study uses qualitative methods and data was gathered through observation, in-depth interviews, and written material. Data analysis was analyzed using grounded theory approach. the background of a cousin marriage in the Mandar tribe community in Kalola Village is a tradition that has been strong for a long time in the community, in addition to the factor of maintaining a large family and protecting property. Meanwhile, the impact of cousin marriage includes both positive and negative impacts. The positive impact is to reduce the number of conflicts in the community and strengthen local political systems, while the negative impact is the breakdown of kinship in the event of conflict and divorce and health risks.

Using SEM-PLS to assess users satisfaction of library service quality: evidence from Malaysia

2019 ◽  
Vol 40 (3/4) ◽  
pp. 240-250 ◽  
Author(s):  
Sahar Hosseinikhah Choshaly ◽  
Marva Mirabolghasemi
Keyword(s):  
User Satisfaction ◽  
Structural Model ◽  
Positive Impact ◽  
Measurement Model ◽  
Information Control ◽  
Content Type ◽  
Library Users ◽  
The Impact ◽  
Library User ◽  
Insight Into

Purpose The purpose of this paper is to examine the impact of Libqual+™ dimension (affect of services, information control and Library as a place) on user satisfaction at Universiti Kebangsaan Malaysia (UKM). Design/methodology/approach Data were collected using a sample of 100 students and it was analyzed using SPSS and SmartPLS. The measurement model was analyzed using composite reliability, convergent and discriminate validity while the structural model was used to predict the relationships between variables. Findings The results indicated that services, information control and library as a place have a significant and positive impact on the overall satisfaction of library users, with affect of services being the most important predictor of library user satisfaction. Practical implications Overall, users are satisfied with the services provided by the UKM library. Results from this study will help librarians to make better decisions in providing effective services and fulfilling the library’s vision and mission. Originality/value The study provides insight into the UKM University how to use LibQual+™ dimension to improve user’s satisfaction.

scholarly journals The Impact of the Community Built Environment on the Walking Times of Residents in a Community in the Downtown Area of Fuzhou

2019 ◽  
Vol 11 (3) ◽  
pp. 691
Author(s):  
Lizhen Zhao ◽  
Zhenjiang Shen ◽  
Yanji Zhang ◽  
Yan Ma
Keyword(s):  
Built Environment ◽  
Regression Models ◽  
Education Level ◽  
Linear Regression Models ◽  
Downtown Area ◽  
Point Of Interest ◽  
Independent Variable ◽  
And Gender ◽  
The Impact ◽  
Walking Time

By means of on-site and network investigation, we collected data relevant to residents of communities, point of interest (POI) data, and land-use data of Fuzhou. We set traffic walking time and leisure walking time as an independent variable, built environment as dependent variable, and gender, age, education level and income level as control variables. Six linear regression models were established using Statistical Product and Service Solutions (SPSS). The results showed that in the 5D (i.e., Density, Diversity, Design, Destination and Distance) elements of the built environment, the density was negatively correlated with the traffic walking time, whereas other elements were positively correlated with the walking time, but the degree of influence was different.

scholarly journals The Impact of Financial Performance, Financial Risk, Liquidity, and Corporate Governance on Corporate Value

2020 ◽  
Vol 1 (2) ◽  
pp. 154
Author(s):  
Yunita Karlina ◽  
Andreas Lako
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Financial Risk ◽  
Negative Impact ◽  
Positive Impact ◽  
Linear Regression Analysis ◽  
Percent Level ◽  
Analysis Data ◽  
Corporate Value ◽  
The Impact

The purpose of this study is to analyze the impact of financial performance, financial risk, liquidity, and corporate governance (CG) on the corporate value in the period t0 and t+1. The proxy for financial performance, financial risk, liquidity, and corporate governance is respectively return on equity (ROE), debt to assets ratio (DAR), current ratio (CR), and corporate governance perception index (CGPI). The proxy for corporate value is price to book value (PBV). The method for analysis data is multiple linear regression analysis. The results show that financial performance has positive impact on the corporate value in the period t0 and t+1 on one percent level of significance. However, financial risk and liquidity have positive impact on the corporate value in the period t0 and t+1 but the impact is not statistically significant. CG shows different impact on the corporate value in the period t0 and t+1 in which it indicates negative impact in the period t0 but positive impact in the periode t+1. The impacts are however statistically insignificant. Generally, the results indicate that financial performance is the main factor that increases corporate value.

scholarly journals Dampak Program GEMAR dalam Pendampingan Pemberdayaan Perempuan Rawan Sosial Ekonomi di Kelurahan Belawan Bahari Kecamatan Medan Belawan

2019 ◽  
Vol 8 (1) ◽  
pp. 79
Author(s):  
Dedek Syahrani ◽  
Agus Suriadi
Keyword(s):  
Positive Impact ◽  
Case Processing ◽  
Test Analysis ◽  
Statistics Analysis ◽  
Paired Sample ◽  
Average Value ◽  
Descriptive Research ◽  
Paired Samples ◽  
Before And After ◽  
The Impact

AbstractThe purpose of this study was to find out how much the impact was felt directly and related to the positive impact of the GEMAR program in assisting the empowerment of socio-economic prone women in Belawan Bahari Village, Medan Belawan District. This type of research is descriptive research that is analyzed quantitatively. Sampling techniques using the formula N = n, the sample in this study were 30 respondents, namely women who received the benefits of the GEMAR program. This research instrument uses a questionnaire distributed to 30 respondents. The data obtained tabulated into the table is then analyzed and processed quantitative data by analysis of Case Processing Summary and Test of Normality that before and after the GEMAR program valid data amounts to 30 and no data is missing with a percentage of 100% and significance values before the program GEMAR is 0.083 and after the GEMAR program is 0.719 and greater than 0.05, the two data are declared to be normally distributed. Paired Sample Statistics analysis, Paired Samples Correlation and Paired Samples Test analysis. Based on the results of Paired Sample Statistics analysis after the GEMAR program is higher than before the GEMAR program with an average value before = 35.97 and after average value = 47.20 from 30 data, the results of Paired Samples Correlation analysis that the correlation value before and after the GEMAR program, which produces a number 0.622 with a probability value (Sig.) 0,000 that the correlation between before and after the GEMAR program relates strongly and positively, because the probability value is <0.05. Paired Samples analysis results calculated values for the impact of the GEMAR program are 7.157 with probability (Sig.) 0,000. Because the probability (Sig.) 0,000 <0,05 is rejected. This means that there is a significant influence before and after the GEMAR program in assisting the empowerment of socio-economic prone women.Keywords: Impact, GEMAR Program, Empowerment Assistance for Women in Socio-Economic Prone, Poverty AbstrakTujuan penelitian ini adalah untuk mengetahui seberapa besar dampak yang dirasakan langsung dan berkaitan dengan dampak positif program GEMAR dalam pendampingan pemberdayaan perempuan rawan sosial ekonomi di Kelurahan Belawan Bahari Kecamatan Medan Belawan. Tipe penelitian ini adalah penelitian deskriptif yang dianalisis secara kuantitatif. Jumlah sampel dalam penelitian ini adalah 30 responden yaitu perempuan yang menerima manfaat program GEMAR. Teknik pengumpulan data adalah dengan wawancara. Analisis data dilakukan analisis Case Processing Summary dan Test of Normality bahwa sebelum dan sesudah program GEMAR data yang valid berjumlah 30 dan tidak ada data yang hilang (missing) dengan persentase 100% dan nilai signifikansi sebelum program GEMAR sebesar 0,083 dan sesudah program GEMAR sebesar 0,719 dan lebih besar dari 0,05 maka kedua data dinyatakan berdistribusi normal. Analisis Paired Sample Statistics, Paired Samples Correlation dan analisis Paired Samples Test. Berdasarkan hasil analisis Paired Sample Statistics sesudah adanya program GEMAR lebih tinggi di banding sebelum ada program GEMAR dengan nilai rata-rata sebelum = 35,97 dan nilai rata-rata sesudah = 47,20 dari 30 data, hasil analisis Paired Samples Correlation bahwa nilai korelasi sebelum dan sesudah program GEMAR, yang menghasilkan angka 0,622 dengan nilai probabilitas (Sig.) 0,000 bahwa korelasi antara sebelum dan sesudah adanya program GEMAR berhubungan secara kuat dan positif, karena nilai probabilitas <0,05. Hasil analisis Paired Samples nilai t-hitung untuk dampak program GEMAR adalah 7.157 dengan probabilitas (Sig.) 0,000. Karena probabilitas (Sig.) 0,000 < 0,05 maka H₀ ditolak. Artinya terdapat pengaruh yang signifikan sebelum dan sesudah adanya program GEMAR dalam pendampingan pemberdayaan perempuan rawan sosial ekonomi. Kata Kunci: Dampak, Program GEMAR, Pendampingan Pemberdayaan Perempuan Rawan Sosial Ekonomi, Kemiskinan

scholarly journals Linking Entrepreneurial Orientation and Innovation Intensity: Moderating Role of Environmental Turbulence

2021 ◽  
Vol 3 (2) ◽  
pp. 202-236
Author(s):  
Syed Shahan Ali Zaidi ◽  
Syed Shahid Zaheer Zaidi
Keyword(s):  
Entrepreneurial Orientation ◽  
Structural Model ◽  
Positive Impact ◽  
Measurement Model ◽  
Environmental Turbulence ◽  
Validity And Reliability ◽  
Online Questionnaire ◽  
Business World ◽  
Innovation Intensity ◽  
The Impact

This research aims to investigate the impact of entrepreneurial orientation dimensions on a firm’s innovation intensity along with the moderation of environmental turbulence. The dimensions of entrepreneurial orientation include autonomy, pro-activeness, risk attitude, innovation readiness and competitive aggressiveness, hence the study includes five direct hypotheses and five moderated hypotheses. The data was gathered through an online questionnaire. The sample size of the study was 386 small and medium enterprises (SME) operating in Pakistan. The questionnaire was filled out by executive managers or executive directors of organizations as company representatives. Smart PLS was used to analyze the data. The measurement model was run to ensure validity and reliability. Moreover, the outer loadings, model fit and important statistics were assured. The structural model estimated the proposed relationships of the study. The findings of the study suggested a positive impact of all the dimensions of entrepreneurial orientation on innovation while the moderation effect of environmental turbulence was found to be significant for all the relationships except innovation readiness. The study finally concluded that EO had a significant impact on innovation intensity. Based on the findings, it is recommended that SMEs should enhance entrepreneurial orientation in their respective organizations in order to intensify innovation. The practical objective of this research was to gain knowledge on entrepreneurial orientation and innovation intensity that is crucial for organizations in the contemporary business world. The study has certain implications for the development of organizations’ strategic orientation. SMEs in Pakistan have great potential and in terms of intensifying innovation in enterprises, it is important to focus on entrepreneurial orientation. Thus, SMEs have to be innovative, proactive, and ready to take risks which may ultimately help them improve their performance.

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