scholarly journals Numbers Talk Loud? A Case In Making Investment Decisions

2012 ◽  
Vol 9 (1) ◽  
pp. 7-12
Author(s):  
Songtao Mo
Keyword(s):  
Decision Making ◽  
Investment Decision ◽  
Accounting Information ◽  
Investment Decisions ◽  
Financial Accounting ◽  
Decision Making Process ◽  
Student Interest ◽  
Undergraduate Level ◽  
Investment Decision Making

This study presents a case study intended for use in the introductory financial accounting course at the undergraduate level. The case study is designed for students to evaluate accounting information in the investment decision-making process. The project aims to stimulate student interest in accounting by presenting the application of accounting information.

scholarly journals The effects of accounting knowledge, entrepreneurial traits, and subjective norms on the use of accounting information in investment decision making (case study on MSME actors in Gunungkidul Regency)

2020 ◽  
Vol 2 (2) ◽  
pp. 295
Author(s):  
Firdha Rahmiyanti ◽  
Reza Adellya Pratiwi ◽  
Heny Yuningrum ◽  
Muyassarah Muyassarah
Keyword(s):  
Decision Making ◽  
Quantitative Research ◽  
Investment Decision ◽  
Accounting Information ◽  
Investment Decisions ◽  
Subjective Norms ◽  
Future Research ◽  
Investment Decision Making ◽  
Independent Variable

<p class="IABSSS"><strong>Purpose</strong> - The purpose of this study is to determine the effects of accounting knowledge, entrepreneurial traits, and subjective norms on the use of accounting information on making investment decisions of MSME actors in Gunungkidul Regency.</p><p class="IABSSS"><strong>Method </strong>- This study uses quantitative research methodology by purposive sampling. The gathered data in this study were processed using the SPSS program. This study was carried out on 20 February to 20 March 2020. The population in this study was businessmen of MSMEs in Gunungkidul Regency who had used accounting documentation. The research took 60 respondents as a sample of the study.  </p><p class="IABSSS"><strong>Result</strong> - This study resulted that the variables of accounting knowledge and entrepreneurial traits have a positive and significant effect on the use of accounting information in making investment decisions of MSME actors in Gunungkidul Regency; While the subjective norms variable does not have a positive and significant effect on the use of accounting information in making investment decisions of MSME actors in the Gunungkidul Regency.</p><p class="IABSSS"><strong>Implication</strong> - Future research can expand the object of research in several other regencies and can add other research variables.</p><strong>Originality</strong> - The researchers added an independent variable that is subjective norms and entrepreneurial traits, whereas the previous researchers only used accounting knowledge as the independent variable.

scholarly journals PENGARUH PENGGUNAAN INFORMASI AKUNTANSI PADA HUBUNGAN ANTARA JIWA KEWIRAUSAHAAN DAN KEPUTUSAN INVESTASI

2019 ◽  
pp. 56
Author(s):  
Made Gede Wirakusuma
Keyword(s):  
Decision Making ◽  
Investment Decision ◽  
Accounting Information ◽  
Investment Decisions ◽  
Decision Making Process ◽  
Small Enterprises ◽  
Investment Decision Making ◽  
Micro And Small Enterprises ◽  
Business Practitioners ◽  
The Relationship

The investment decisions made by entrepreneurs tend to be influenced by their entrepreneurshipspirit. Several studies have proven this matter, but there are still some that show inconsistenciesregarding the influence of entrepreneurship spirit on the investment decision making process. Thisstudy is motivated to prove that the accounting knowledge of micro and small enterprises (MSE)business practitioners has an influence on the relationship between entrepreneurship spirit andinvestment decision making. This study utilize the questionnaire to collect data directly regarding theperception of MSE business practitioners related to their entrepreneurship spirit, utilization ofaccounting information, and investment decisions. A total of 98 MSE business practitioners wereselected as the research sample and is further analyzed using the moderated regression analysis toprove whether the utilization of accounting information is able to moderate the influence ofentrepreneurship spirit on investment decision making. The utilization of accounting knowledge byMSE practitioners has been proven to strengthen the influence of their entrepreneurship spirit on theinvestment decision making. This means that the knowledgeability of MSE practitioners regardingaccounting information helps the MSE entrepreneurs in making investment decisions. This studyproved that in addition to the entrepreneurship spirit, MSE business practitioners must also beknowledgeable about accounting information as it is greatly needed in the process of making investment decisions.Keywords: accounting knowledge, entrepreneurship spirit, investment decision making.  

scholarly journals ASSESSMENT OF THE ROLE OF ACCOUNTING INFORMATION ON EFFECTIVE INVESTMENT DECISION - THE CASE OF BANQUE POPULAIRE DU RWANDA ATLASMARA

2021 ◽  
Vol 6 (3) ◽  
Author(s):  
James Hodari
Keyword(s):  
Decision Making ◽  
Data Collection ◽  
Investment Decision ◽  
Accounting Information ◽  
Investment Decisions ◽  
Target Population ◽  
Staff Members ◽  
Investment Decision Making ◽  
Secondary Methods

The purpose of this study is to assess the role of accounting information on effective investment decisions at Banque Populaire du Rwanda Atlasmara. The target population was 50 staff members. The study used a primary method that involved questionnaires. Secondary methods of data collection involved a desk review of relevant materials. Data collection was then analyzed by using SPSS software. The study indicated a significant correlation between accounting information and investment decisions and all rely on information for an investment decision. It was seen from the analysis of responses, 83% argued always use accounting information for investment. It was revealed that the quality of accounting information in terms of its accuracy, adequacy, reliability, and mode of disclosure is a pertinent element of efficiency of investment decision making. The study recommends that commercial banks should use accounting always to increase the accuracy of their investment decision-making. The study recommends that Banque Populaire du Rwanda should consult the accounting information before making investment decisions and all interested parties to accounting information should use necessary financial ratios analysis for an investment decision. The study concludes that there is a significant correlation between accounting information and investment decision. JEL: M10; M41; R42 <p> </p><p><strong> Article visualizations:</strong></p><p><img src="/-counters-/edu_01/0845/a.php" alt="Hit counter" /></p>

scholarly journals Environmental, Social, and Governance Investment in Emerging Markets: A Case Study of Firms in Southeast Asia

WIMAYA ◽  
2021 ◽  
Vol 2 (01) ◽  
pp. 8-16
Author(s):  
Upalat Korwatanasakul ◽  
Adam Majoe
Keyword(s):  
Decision Making ◽  
Content Analysis ◽  
Emerging Markets ◽  
Southeast Asia ◽  
Investment Decision ◽  
Decision Making Process ◽  
Investment Decision Making ◽  
Sustainability Reports ◽  
Asean Countries

This study examines the current situation of environmental, social, and governance (ESG) investment in Association of Southeast Asian Nations (ASEAN) countries. Based on a purposive sampling, our sample includes 143 leading firms from 10 ASEAN countries. By intensively reviewing firms’ multiyear annual and sustainability reports, we utilize content analysis to identify the characteristics of ESG firms (firms considering ESG factors in their investment decision-making process). Our result shows that ESG firms, on average, have higher profitability. Moreover, ESG investment helps lower costs and boost revenue and profits. However, ESG investment has only been implicitly and unsystematically implemented in ASEAN firms.

Factors That Influence Investment Decision Making Among Potential Individual Investors in Malaysia

2019 ◽  
Vol 5 (1) ◽  
pp. 9
Author(s):  
Atikah Zulaikha Ahmad Zaidi ◽  
Nor Suziwana Hj Tahir
Keyword(s):  
Decision Making ◽  
Information Structure ◽  
Investment Decision ◽  
Accounting Information ◽  
Investment Decisions ◽  
Individual Investors ◽  
Market Outcomes ◽  
Decision Tools ◽  
Investment Decision Making ◽  
Behavioural Factors

Individual investments behaviour is concerned with choices about purchases of small amounts of securities for his or her own account. Decision tools often support investment decisions. It is assumed that information structure and the factors in the market systematically influence individuals’ investment decisions as well as market outcomes. Decision tools often support investment decisions. It is assumed that information structure and the factors in the market systematically influence individuals’ investment decisions as well as market outcomes. Investor market behaviour derives from psychological principles of decision making to explain why people buy or sell stocks. These factors will focus upon how investors interpret and act on information to make investment decisions. The purpose of the study was to identify the factors that influence investment decision making among potential individual investors in Malaysia. Three behavioural factors might influence investment decision making which are accounting-information, firm-image coincidence and personal-financial-needs. A set of questionnaire was distributed to 384 potential investors in Malaysia specifically in housing area of Klang Valley as population of this study. Based on the findings, it showed that there is positive relationship between accounting-information, firm-image-coincidence and personal-financial-needs in investment decision making. Hence, between these three behavioural factors, accounting-information, firm-image coincidence and personal-financial-needs, the main influential factor is accounting-information. This study also proposed a future research for investment decision making and give implications to the potential investors, community, organization, policy makers and investment practitioners.

scholarly journals Evaluating the investment decision-making process for business expansion into Africa: A case study

2012 ◽  
Vol 2 (4) ◽  
pp. 7-16
Author(s):  
Jason Kasozi
Keyword(s):  
Decision Making ◽  
International Business ◽  
Investment Decision ◽  
Investment Project ◽  
Decision Making Process ◽  
Mobile Telecommunications ◽  
True Value ◽  
Investment Decision Making ◽  
Telecommunications Network

Africa is a potential domain for international business. However, numerous uncertainties characterize this environment and the challenge for multinationals remains the ability to assess the true value of an Africa-bound investment project. A telecommunications’ survey was conducted on Siemens Southern Africa (Siemens) and Mobile Telecommunications’ Network (MTN) and the following observations were made: (1) Approaches used by the businesses to value Africa-bound investments were not comprehensive and inclusive. (2) Neutrality existed to the suggestion that Africa is unique and that investment decisions should be customized to suit it. (3) Certain approaches used by the businesses were modified to suit pertaining investment circumstances thereby differing from literature, and (4), participants desired to learn new ways of improving this process suggesting dissatisfaction with the current norm. This paper presents the conflicting ideologies about the decision-making process for business expansion into Africa and suggests ways of improving the process.

scholarly journals Evaluating the investment decision-making process for business expansion into Africa: A case study

2013 ◽  
Vol 10 (3) ◽  
pp. 464-473
Author(s):  
Jason Kasozi
Keyword(s):  
Decision Making ◽  
International Business ◽  
Investment Decision ◽  
Investment Project ◽  
Decision Making Process ◽  
Mobile Telecommunications ◽  
True Value ◽  
Investment Decision Making ◽  
Telecommunications Network

Africa is a potential domain for international business. However, numerous uncertainties characterize this environment and the challenge for multinationals remains the ability to assess the true value of an Africa-bound investment project. A telecommunications’ survey was conducted on Siemens Southern Africa (Siemens) and Mobile Telecommunications’ Network (MTN) and the following observations were made: (1) Approaches used by the businesses to value Africa-bound investments were not comprehensive and inclusive. (2) Neutrality existed to the suggestion that Africa is unique and that investment decisions should be customized to suit it. (3) Certain approaches used by the businesses were modified to suit pertaining investment circumstances thereby differing from literature, and (4), participants desired to learn new ways of improving this process suggesting dissatisfaction with the current norm. This paper presents the conflicting ideologies about the decision-making process forbusiness expansion into Africa and suggests ways of improving the process.

The impact of regulatory risks of ESG integration on the sustainable development of power companies

2021 ◽  
Vol 17 (4) ◽  
pp. 624-648
Author(s):  
Irina V. ZENKINA
Keyword(s):  
Decision Making ◽  
Sustainable Development ◽  
Investment Decision ◽  
Investment Decisions ◽  
Decision Making Process ◽  
Responsible Investment ◽  
The Sustainable Development ◽  
Investment Decision Making ◽  
Development Concept ◽  
The Impact

Subject. The article focuses on modern trends in the integration of sustainable development drivers into the substantiation of investment decisions, related regulatory risks and their impact on the sustainable development of companies in the energy and fuel sector. Objectives. I study the global advancement of responsible investment through the sustainable development concept and determine how regulatory risks of the integration of environmental responsibility factors, social responsibility and administrative efficiency into the investment decision-making process on the sustainable development of power companies. Methods. The study relies upon the analysis and synthesis, detailed elaboration and generalization, comparison, abstraction, analogy, index method, systems, strategic and risk-based approaches. Results. The article demonstrates how the sustainable development concept currently evolves and is getting updated. I found the unstoppable evolution of the regulatory and legislative framework, which encourages sustainability projects, and business practice including ESG factors into the investment decision-making process. The article substantiates the role of the responsible investment mechanism and the impact of regulatory risks of ESG integration on the sustainable development of power companies. I show what results can be achieved by analyzing ESG performance of an oil and gas corporation via Thomson Reuters, which helps to assess ESG risks for the company, its investors, and other key stakeholders. Conclusions and Relevance. The integration of ESG factors into the investment decision-making process ensures the adequate awareness of investors, helps mitigate ESG risks, increases the reasonableness of decisions investors make, and raises the quality and completeness of ESG data disclosure in corporate reporting. Regulatory risks of the ESG integration stem from companies’ breaches in effective regulations and rules on ESG performance and result in negative legislative and economic consequences. Therefore, I make suggestions on the analysis of sustainability factors and indicators, which pursues the mitigation of ESG risks of power companies and their investors, and ensures the efficiency of investment decisions.

Strategic investment decision-making – scanning and screening investment opportunities

2016 ◽  
Vol 24 (4) ◽  
pp. 505-526 ◽  
Author(s):  
Fadi Alkaraan
Keyword(s):  
Decision Making ◽  
Investment Decision ◽  
Decision Making Process ◽  
Control Mechanisms ◽  
Strategic Control ◽  
Strategic Investment ◽  
Content Type ◽  
Investment Decision Making ◽  
Decision Control

Purpose This study brings together cognitive and organizational aspects of the strategic investment decision-making process. It focuses on the early stages of strategic investment decision-making. This paper aims to augment the limitations of previous survey-based research through an archival case study that describes pre-decision screening in detail. Design/methodology/approach This paper draws on archival data covering an investment decision undertaken by a large brewing company. The data cover a period of about six years, focusing on the decision to invest in West Africa. A rational/intuitive orientation model of the process is used as a framework to help analyze the archival evidence. Findings Strategic investment decisions are non-programmed, complex and uncertain. For some companies (e.g. those with a strategic focus on new expansions), certain non-programmed decisions may become semi-programmed in the course of time by applying knowledge learned from having successfully handled non-programmed decision situations in the past. However, other companies without such a focus may not be able to programme part of their strategic decisions. Pre-decision control mechanisms constitute a form of strategic control by detecting potential problem areas in the investment option before formal approval. Research limitations/implications Given the narrow scope of this paper – a single case study – the findings are used for theorization rather than offering generalizable results. There is a need for unified models to enrich our understanding of the influence that contextual factors have on strategic investment decision-making. Effective strategic pre-decision control mechanisms that maintain a good balance between rational and intuitive approaches are matters that remain open for debate in future research. Practical implications Research on organizational and cognitive aspects of the strategic investment decision-making process is inherently practical. To achieve successful strategic investment decisions, it is essential to devote more attention to the choice and design of strategic control mechanisms. Originality/value The framework of this study can help practitioners to gauge the strengths and weaknesses of their decision-making practices. It focuses on three aspects that are relatively absent in the literature: the strategic problem, the strategic choice and the chronological relations between the five stages of the strategic investment decision-making process. The use of historical data is suited to providing illustrations of intuitive/heuristic-based practices that would otherwise be hard to capture.

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