scholarly journals ACCOUNTING CONSERVATISM AND INVESTMENT EFFICIENCY OF LISTED NIGERIAN CONGLOMERATE FIRMS

2017 ◽  
Vol 3 (11) ◽  
pp. 167
Author(s):  
Lawal Aminu ◽  
Shehu Usman Hassan
Keyword(s):  
Decision Making ◽  
Positive Relationship ◽  
Ordinary Least Squares ◽  
Accounting Conservatism ◽  
Investment Efficiency ◽  
Statistical Software ◽  
Independent Variables ◽  
Simple Regression Analysis ◽  
The Relationship ◽  
Simple Regression

This study explores the relationship between Accounting conservatism and investment efficiency in Nigeria. The study model examined the relationship between the independent variables (Accounting conservatism) and the dependent variable of investment efficiency, by applying the simple regression analysis of 10 years data Ordinary Least Squares (OLS) which cover the period of 2005-2014. All of tests have been done using stata11 statistical software. The results obtained from this research indicate that there is a significant relationship between accounting conservatism and investment efficiency. The study concluded that there is a positive relationship between Accounting conservatism and investment efficiency in Nigerian conglomerate firms. The study suggest that need to embrace the element of conservatism in to the accounting regulatory framework, because of it role in constraining managers to act efficiently in an investment monitoring and decision making.

scholarly journals DO THE VILLAGE FUND MANAGEMENT INFLUENCE ON THE ECONOMIC DEVELOPMENT OF THE VILLAGE?

2020 ◽  
Vol 7 (1) ◽  
pp. 12
Author(s):  
Saiful Amin
Keyword(s):  
Economic Development ◽  
Research Model ◽  
Fund Management ◽  
Independent Variables ◽  
Simple Regression Analysis ◽  
The Government ◽  
The Village ◽  
The Relationship ◽  
Simple Regression

<p>The village fund is one of the government policy programs that aims to ensure equitable development in Indonesia. This research aims to determine the influence of the village fund management on the economic development in Bondowoso district. It was performed to identify the relationship between the village fund management with village economic development. The method of this study using simple regression analysis. This results showed that coefficient determination of 0,291, means this model is able to explain the relationship between the independent variables with the dependent variable of 29,1%. While the rest is influenced by other variables not included in this research model. For hypothesis testing showed that the t value is 4.363 and the significant value in the results of this test is 0,000 less than 0.05. It can be concluded that village fund management has a significant effect on economic development of the villages in Bondowoso district.  Village funds that are managed in a transparent, accountable, participatory, and sustainable manner can increase village economic development.</p>

scholarly journals Politics of Nostalgia and Populism: Evidence from Turkey

2021 ◽  
pp. 1-18
Author(s):  
Ezgi Elçi
Keyword(s):  
Direct Effect ◽  
Online Survey ◽  
Positive Relationship ◽  
Satisfaction With Life ◽  
Survey Experiment ◽  
Independent Variables ◽  
Party Preference ◽  
The Relationship

Abstract This article scrutinizes the relationship between collective nostalgia and populism. Different populist figures utilize nostalgia by referring to their country's ‘good old’ glorious days and exploiting resentment of the elites and establishment. Populists instrumentalize nostalgia in order to create their populist heartland, which is a retrospectively constructed utopia based on an abandoned but undead past. Using two original datasets from Turkey, this study first analyzes whether collective nostalgia characterizes populist attitudes of the electorate. The results illustrate that collective nostalgia has a significantly positive relationship with populist attitudes even after controlling for various independent variables, including religiosity, partisanship, satisfaction with life and Euroscepticism. Secondly, the study tests whether nostalgic messages affect populist attitudes using an online survey experiment. The results indicate that Ottoman nostalgia helps increase populist attitudes. Kemalist nostalgia, however, has a weak direct effect on populist attitudes that disappears after controlling for party preference.

scholarly journals Impact of infarct location on functional outcome following endovascular therapy for stroke

2018 ◽  
Vol 90 (3) ◽  
pp. 313-319 ◽  
Author(s):  
Charlotte Rosso ◽  
Raphael Blanc ◽  
Julien Ly ◽  
Yves Samson ◽  
Stéphane Lehéricy ◽  
...  
Keyword(s):  
Decision Making ◽  
Functional Outcome ◽  
Internal Capsule ◽  
Brain Regions ◽  
Stepwise Logistic Regression ◽  
Independent Variables ◽  
Good Outcome ◽  
Registration Number ◽  
Independent Variable ◽  
The Relationship

ObjectivesThe relationship between stroke topography (ie, the regions damaged by the infarct) and functional outcome can aid clinicians in their decision-making at the acute and later stages. However, the side (left or right) of the stroke may also influence the identification of clinically relevant regions. We sought to determine which brain regions are associated with good functional outcome at 3 months in patients with left-sided and right-sided stroke treated by endovascular treatment using the diffusion-weighted imaging-Alberta Stroke Program Early CT Score (DWI-ASPECTS).MethodsPatients with ischaemic stroke (n = 405) were included from the ASTER trial and Pitié-Salpêtrière registry. Blinded readers rated ASPECTS on day 1 DWI. Stepwise logistic regression analyses were performed to identify the regions related to 3-month outcome in left (n = 190) and right (n = 215) sided strokes with the modified Rankin scale (0–2) as a binary independent variable and with the 10 regions-of-interest of the DWI-ASPECTS as independent variables.ResultsMedian National Institute of Health Stroke Scale (NIHSS) at baseline was 17 (IQR: 12–20), median age was 70 years (IQR: 58–80) and median day-one NIHSS 9 (IQR: 4–18). Not all brain regions have the same weight in predicting good outcome at 3 months; moreover, these regions depend on the affected hemisphere. In left-sided strokes, the multivariate analysis revealed that preservation of the caudate nucleus, the internal capsule and the cortical M5 region were independent predictors of good outcome. In right-sided strokes, the cortical M3 and M6 regions were found to be clinically relevant.ConclusionCortical non-motors areas related to outcome differed between left-sided and right-sided strokes. This difference might reflect the specialisation of the dominant and non-dominant hemispheres for language and attention, respectively. These results may influence decision-making at the acute and later stages.Trial registration numberNCT02523261.

Accounting conservatism, corporate governance and political connections

2017 ◽  
Vol 25 (2) ◽  
pp. 288-318 ◽  
Author(s):  
Nor Farizal Mohammed ◽  
Kamran Ahmed ◽  
Xu-Dong Ji
Keyword(s):  
Corporate Governance ◽  
Emerging Market ◽  
Political Influence ◽  
Ordinary Least Squares ◽  
Accounting Conservatism ◽  
Political Connections ◽  
Board Independence ◽  
Political Connection ◽  
Content Type ◽  
The Relationship

Purpose The purpose of this paper is to examine the relationship between accounting conservatism, corporate governance and political connection in listed firms in Malaysia where political influence plays a significant role in the capital market and in many business dealings. Design/methodology/approach By utilizing 824 firm-year observations comprising large listed companies over a period of four years from 2004, this study uses ordinary least squares regression models to investigate the relationship between accounting conservatism, corporate governance and political connections in Malaysia. Multiple measures of conservatism developed by Basu (1997) and Khan and Watts (2009) are employed. Findings The results show evidence of accounting conservatism (bad news being recognized earlier than good news) in Malaysia. Further, the results reveal that better corporate governance structure in terms of board independence is positively associated with accounting conservatism while management ownership is negatively associated with it. However, political connection has a negative moderating effect on the positive relationship between accounting conservatism and board independence. The results also suggest political connections have a positive association with firm’s future performance. Originality/value This study is the first in investigating the effect of political connections on accounting conservatism in Malaysian context and how political connections negatively affect the monitoring role of the corporate boards. By directly measuring political connection and controlling for various corporate governance mechanisms and firm-specific attributes, this study contributes to enhance the authors’ understanding of the political influence in financial reporting quality and firm performance in an emerging market setting.

scholarly journals Adherence to Ethical Standards of Scientific Research and its Relation to Creativity in Educational Researches in the light of Some Demographic Variables: Exploratory Study

2019 ◽  
Vol 3 (2) ◽  
Author(s):  
Bushra Ismail Ahmed Arnaout
Keyword(s):  
Exploratory Study ◽  
Demographic Variables ◽  
Ethical Standards ◽  
Strong Positive Correlation ◽  
Low Level ◽  
Simple Regression Analysis ◽  
Number Of Publications ◽  
The Relationship ◽  
Scientific Degree ◽  
Simple Regression

This study aimed to determine the level of adherence to the research ethical standards and research creativity in psychological and educational studies, and to identify the nature of the relationship between adherence to ethical standards and research creativity, as well as to identify the differences in both adherence to the research ethical standards and research creativity due to (gender, scientific degree, number of publications) variables. The researcher selected a random sample of (142) of the researchers in psychological and educational disciplines. There ages ranged between (26- 57) years. The researcher applied the scale of adherence to the research ethical standards and scale of research creativity, all of these tools prepared by the researcher. The results showed that there was a low level of adherence to the research ethical standards as well as low level of research creativity. Also there was a statistical significant strong positive correlation between adherence to research ethical standards and research creativity (R = 0.945), and also found statistically significant differences (0.01) among the average scores in adherence to the research adherence to ethical standards and research creativity due to gender (in favor of females), Scientific degree (in favor of doctoral and post-doctoral researchers), and the number of published researches (in favor of researchers who published more than 6 research and more who are publish more than Of 10 research). The results of the simple regression analysis also indicated that adherence to the research ethical standards is a statistical and powerful indicator of research creativity. The researcher explained the findings in light of the theoretical framework and previous studies, and developed a number of recommendations.

scholarly journals Pengaruh Etika dan Kompetensi terhadap Kinerja Pegawai pada Kantor Kecamatan Sematang Borang Kota Palembang

2021 ◽  
Vol 19 (2) ◽  
Author(s):  
Rohmial Rohmial
Keyword(s):  
Regression Analysis ◽  
Employee Performance ◽  
District Office ◽  
Independent Variables ◽  
Head Office ◽  
Simple Regression Analysis ◽  
Simple Regression

The objectives of this study are 1). to examine the effect of ethics on employee performance atthe Sematang Borang District Office. 2). to test the effect of employee competence onemployee performance at the Sematang Borang District office, 3). to examine the effect ofethics and employee competence on employee performance at the Sematang Borang Districtoffice. This research was conducted on 31 employees at the Sematang Boran sub-districtoffice in Palembang City using a questionnaire. A questionnaire consisting of Ethicalvariables and employee competence as independent variables and employee performance asthe dependent variable. This study uses simple regression analysis and multiple linearregression to see which variables are more influential and the size of the contribution of eachvariable in influencing performance. It is hoped that this research will contribute toemployees regarding the importance of ethics and competence in serving the community, sothat employee performance is maximized. The results of this study indicate that the variablesof ethics and employee competence have a significant effect on the performance of employees at the Head Office of Sematang Borang, Palembang City.

scholarly journals SISTEM PENGHARGAAN SEBAGAI VARIABEL MODERATING DALAM HUBUNGAN ANTARA GAYA KEPEMIMPINAN DAN KINERJA MANAJERIAL (STUDI PADA SUPERMARKET DI KOTA MATARAM)

GANEC SWARA ◽  
2021 ◽  
Vol 15 (1) ◽  
pp. 940
Author(s):  
SRI AYU FEBRIANTI ◽  
I GUSTI AYU OKA NETRAWATI ◽  
I GUSTI PUTU BAGUS SUASTINA
Keyword(s):  
Regression Analysis ◽  
Leadership Style ◽  
Sampling Technique ◽  
Reward System ◽  
Managerial Performance ◽  
Simple Regression Analysis ◽  
Relationship Of ◽  
The Relationship ◽  
Simple Regression

      The aim of this study is to analyzed the influence of leadership style on managerial performance and the reward system as the moderating variable that may affect the relationship of leadership style on managerial performance. The type of this research is associative. Respondents are managers and staff with the lowest level of supervisor in the entire supermarket in Mataram, as many as 66 respondents. Sampling technique is census. Using simple regression analysis and Moderated Regression Analysis (MRA) as analysis.      The results showed that leadership style negative significantly influence on managerial performance and the reward system influence negatively significant the relationship of leadership style on managerial performance.

scholarly journals Kematangan Emosi dan Prososial pada Relawan Desa Lawan COVID-19 ditinjau dari Jenis Kelamin

PSYCHE 165 ◽  
2021 ◽  
pp. 32-39
Author(s):  
Aprian Istiono ◽  
Mamang Efendy
Keyword(s):  
Prosocial Behavior ◽  
Emotional Maturity ◽  
Analysis Techniques ◽  
Male Volunteers ◽  
Significant Difference ◽  
The Face ◽  
Simple Regression Analysis ◽  
Behavior Scale ◽  
The Relationship ◽  
Simple Regression

Prosocial behavior and help should be shared by everyone in the face of the COVID-19 pandemic, especially for village volunteers directly involved in providing assistance and assistance in the midst of the COVID-19 pandemic established by the Ministry of Villages PDTT. Prosocial behavior must certainly be owned by village volunteers in carrying out their duties properly. One of the factors that make up prosocial behavior is emotional maturity, emotional maturity plays an important role for volunteers to manage their emotions well in carrying out their duties. The purpose of this study is to find out the relationship between emotional maturity and prosocial behavior as well as differences in emotional maturity and prosocial behavior reviewed from the sexes. The research sample consisted of 72 village volunteers who were randomly selected sampling. Data collection uses emotional maturity scale and self-developed prosocial behavior scale by researchers. Data analysis techniques use simple regression analysis and t-testing. The results showed there was a very significant relationship between emotional maturity and prosocial behavior in village volunteers versus COVID-19. The results also showed no significant differences in prosocial behavior between male volunteers and female volunteers and there was no significant difference in emotional maturity between male volunteers and female volunteers. Which means emotional maturity is an important predictor for prosocial behavior, and prosocial behavior and emotional maturity do not differ between men and women.

scholarly journals Tourism and social media in the world: an empirical investigation

2019 ◽  
Vol 46 (7) ◽  
pp. 1319-1331 ◽  
Author(s):  
Simplice Asongu ◽  
Nicholas M. Odhiambo
Keyword(s):  
Social Media ◽  
Customer Service ◽  
Positive Relationship ◽  
Negative Binomial ◽  
Empirical Studies ◽  
Ordinary Least Squares ◽  
Data Set ◽  
Content Type ◽  
Development Outcomes ◽  
The Relationship

Purpose The purpose of this paper is to examine the relationship between tourism and social media from a cross section of 138 countries with data for the year 2012. Design/methodology/approach The empirical evidence is based on Ordinary Least Squares, Negative Binomial and Quantile Regressions. Findings Two main findings are established. First, there is a positive relationship between Facebook penetration and the number of tourist arrivals. Second, Facebook penetration is more relevant in promoting tourist arrivals in countries where initial levels in tourist arrivals are the highest and low. The established positive relationship can be elucidated from four principal angles: the transformation of travel research, the rise in social sharing, improvements in customer service and the reshaping of travel agencies. Originality/value This study explores a new data set on social media. There are very few empirical studies on the relevance of social media in development outcomes.

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