Effect of QMS and TQM on Productivity Before and After: Empirical Evidence from the Indian Auto Component Industry

2011 ◽  
Author(s):  
Ananth V. Iyer ◽  
Haritha Saranga ◽  
Sridhar Seshadri
Keyword(s):  
Empirical Evidence ◽  
Before And After ◽  
Auto Component

scholarly journals MANAJEMEN LABA DAN KINERJA KEUANGAN PERUSAHAAN PENGAKUISISI SEBELUM DAN SETELAH AKUISISI

2019 ◽  
Author(s):  
Lu’ Lu’ IL Maknuun
Keyword(s):  
Data Analysis ◽  
Comparative Study ◽  
Earnings Management ◽  
Financial Performance ◽  
Empirical Evidence ◽  
Negative Direction ◽  
Net Profit ◽  
Before And After ◽  
Asset Turnover ◽  
Sound Condition

ABSTRACTThe purpose of this study is to obtain empirical evidence of whether the acquirers perform earnings management prior to implementation of the acquisition. This type of research is a comparative study which compares the financial performance before and after the company making acquisitions. Analysis of financial performance is using financial ratios, including profitability, and activity. The results of data analysis shows that there was no indication of earnings management before the acquisitions con-ducted by the acquirer with Increasing income accruals. Furthermore, the company’s financial perfor-mance as measured by the ratio of total asset turnover, net profit margin, returns on assets after the acquisition has a difference in the negative direction. The conclusion is that the acquirers before the acquisition are not convicted of earnings management with increasing income accrual. Acquirer’s fi-nancial performance before and after the acquisitions have a difference, but the condition of the company is in sound condition.

scholarly journals MANAJEMEN LABA DAN KINERJA KEUANGAN PERUSAHAAN PENGAKUISISI SEBELUM DAN SETELAH AKUISISI

2019 ◽  
Author(s):  
Lutvi Alamsyah
Keyword(s):  
Data Analysis ◽  
Comparative Study ◽  
Earnings Management ◽  
Financial Performance ◽  
Empirical Evidence ◽  
Negative Direction ◽  
Net Profit ◽  
Before And After ◽  
Asset Turnover ◽  
Sound Condition

The purpose of this study is to obtain empirical evidence of whether the acquirers perform earnings management prior to implementation of the acquisition. This type of research is a comparative study which compares the financial performance before and after the company making acquisitions. Analysis of financial performance is using financial ratios, including profitability, and activity. The results of data analysis shows that there was no indication of earnings management before the acquisitions con -ducted by the acquirer with Increasing income accruals. Furthermore, the company’s financial perfor-mance as measured by the ratio of total asset turnover, net profit margin, returns on assets after the acquisition has a difference in the negative direction. The conclusion is that the acquirers before the acquisition are not convicted of earnings management with increasing income accrual. Acquirer’s fi-nancial performance before and after the acquisitions have a difference, but the condition of the company is in sound condition.

scholarly journals Mergers and acquisitions: A review of the literature

2006 ◽  
Vol 3 (3) ◽  
pp. 55-59 ◽  
Author(s):  
Raymond A. K. Cox
Keyword(s):  
Corporate Governance ◽  
Literature Review ◽  
Mergers And Acquisitions ◽  
Empirical Evidence ◽  
Operating Performance ◽  
Review Of The Literature ◽  
Before And After ◽  
And Control

This paper is a selected literature review of the theories and empirical evidence on mergers and acquisitions. Initially, the fundamental factors, and the underlying theories, causing mergers is explored. Subsequently, the empirical evidence is examined on: (1) the operating performance of the acquirers and the acquired firms before and after the merger, (2) stockholder wealth impact, (3) form of payment used to complete the acquisition, (4) conglomerate mergers, and (5) corporate governance affecting the firm’s ownership and control.

ANALISIS MANAJEMEN LABA DI SEKITAR (SEBELUM, SAAT DAN SESUDAH) PENERBITAN OBLIGASI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK JAKARTA (BEJ)

2006 ◽  
Vol 5 (1) ◽  
Author(s):  
Risa Watti
Keyword(s):  
Empirical Evidence ◽  
Stock Exchange ◽  
T Test ◽  
Earning Management ◽  
Financial Report ◽  
Paired Sample ◽  
Window Dressing ◽  
Normality Test ◽  
Before And After ◽  
Kolmogorov Smirnov

The purpose of this research is to obtain the empirical evidence of the company which has already issued the obligation. Whether that such company issues the obligation manipulates its earnings (or conducting "the window dressing") in order to perform the financial report of the client (or the prospective obligation seller) seems more profitable and excellent. The data results front the research, taken from the company which issues the obligation and has been listed at Jakarta Stock Exchange (BEJ) or the company which is 'go public', by picking up the data during the obligation issuance, and also the period of time within two years before and after the issuance. Whether during that period of time, the financial report ofthet company is exactly appropriate or has been manipulated by the client.The data is analysed by using “normality test" (one sample kolmogorov smirnov) if the parameter'uses 'paired sample T-test ± > 0,005 and if non parameter uses whitney U ranks Wilcoxon rank sum W-test ± < 0,005. As a result, showing that not all companies which issue the obligation manipulate the earnings or make up their financial report. It has been proved, in this research there is no'management of earnings' before the obligation issuance as well as the changing profits after the issuance. Thus we conclude, there is no ‘management earning' during the obligation issuance. Therefore, the investor or the prospective investor is not necessarily anxious about theirfinancial report when is reported by the management side to Jakarta Stock Exchange (BEJ) due to the appropiateness of its financial report involving the earning management.

Small- and medium-sized enterprises (SME) growth and financing sources: Before and after the financial crisis

2018 ◽  
pp. 1-16 ◽  
Author(s):  
Zélia Serrasqueiro ◽  
João Leitão ◽  
David Smallbone
Keyword(s):  
Interest Rate ◽  
Financial Crisis ◽  
Gross Domestic Product ◽  
Empirical Evidence ◽  
Cash Flow ◽  
Firm Size ◽  
Domestic Product ◽  
Before And After ◽  
Negative Effect ◽  
The Interest Rate

AbstractIn this study, the empirical evidence regarding small- and medium-sized enterprises’ (SMEs) growth determinants allows us to conclude that: (1) stimulating factors are cash flow and gross domestic product; (2) restrictive factors are: debt, firm size, age of the firm and the interest rate; and (3) in the period after 2008, the financial crisis and implementation of austerity measures, in the Portuguese context, produced a negative effect on SME growth. In the period 2008–2012, that is, after the beginning of the financial crisis, cash flow had less importance, while debt was found to have a stronger negative effect on SME growth, compared with the pre-crisis period.

A failed attempt to radically reduce inter-court sentencing disparities by legislation: Empirical evidence from Poland

2020 ◽  
pp. 147737082095272
Author(s):  
Kamil Mamak ◽  
Joanna Dudek ◽  
Maciej Koniewski ◽  
Daniel Kwiatkowski
Keyword(s):  
Empirical Evidence ◽  
Criminal Law ◽  
Common Law ◽  
Civil Law ◽  
Drunk Driving ◽  
Law Reform ◽  
District Courts ◽  
Before And After ◽  
Trial Outcomes ◽  
Communist Countries

Sentencing disparities are widely covered in the literature on common law countries. In comparison, the literature on sentencing disparities in civil law countries is less extensive, and the literature is even more scarce in post-communist countries. Nevertheless, sentencing disparities exist in all of these countries. One of the goals of the 2015 criminal law reform in Poland was to limit sentencing disparities. This study compares trial outcomes from before and after the reform. We examine files from district courts in 13 cities in Poland for two offences: drug possession and drunk driving. Our findings demonstrate that there are significant differences in sentencing across courts, even in courts that are situated in the same city. The reform has changed the structure of the punishments but has not radically reduced sentencing disparities.

scholarly journals MANAJEMEN LABA DAN KINERJA KEUANGAN PERUSAHAAN PENGAKUISISI SEBELUM DAN SETELAH AKUISISI

2019 ◽  
Author(s):  
Lu’ Lu’ IL Maknuun
Keyword(s):  
Data Analysis ◽  
Comparative Study ◽  
Earnings Management ◽  
Financial Performance ◽  
Empirical Evidence ◽  
Negative Direction ◽  
Net Profit ◽  
Before And After ◽  
Asset Turnover ◽  
Sound Condition

ABSTRACTThe purpose of this study is to obtain empirical evidence of whether the acquirers perform earnings management prior to implementation of the acquisition. This type of research is a comparative study which compares the financial performance before and after the company making acquisitions. Analysis of financial performance is using financial ratios, including profitability, and activity. The results of data analysis shows that there was no indication of earnings management before the acquisitions con-ducted by the acquirer with Increasing income accruals. Furthermore, the company’s financial perfor-mance as measured by the ratio of total asset turnover, net profit margin, returns on assets after the acquisition has a difference in the negative direction. The conclusion is that the acquirers before the acquisition are not convicted of earnings management with increasing income accrual. Acquirer’s fi-nancial performance before and after the acquisitions have a difference, but the condition of the company is in sound condition.

scholarly journals ANALISA PERBEDAAN KINERJA KEUANGAN PEMERINTAH KOTA KEDIRI SEBELUM DAN SESUDAH PEMBERLAKUAN ANGGARAN BERBASIS KINERJA

2009 ◽  
Vol 7 (2) ◽  
pp. 151
Author(s):  
Widyastuti Ayu Lestari
Keyword(s):  
Empirical Evidence ◽  
Fiscal Decentralization ◽  
Efficiency Ratio ◽  
F Test ◽  
Performance Effectiveness ◽  
Performance Result ◽  
Monetary Independence ◽  
Before And After ◽  
Effectiveness And Efficiency

Target of this research is to find empirical evidence of differentiation of monetary independence storey and fiscal decentralization Government of Kediri before and after application of budget base on performance. Method which used in this research is monetary ratio consisting of independence ratio. fiscal decentralization. efficiency ratio and effectiveness ratio, for knowing monetary independence storey of region, fiscal decentralization storey; effectiveness and efficiency of PAD which workable of government. From calculation of the monetary ratio different test by using F-Test to know the existence of difference before and after application of budget based on performance. Result of calculation showed monetary independence storey is existence of difference before and after application of budget base on performance, fiscal decentralization storey there isn’t differentiation before and after application of budget base on performance, effectiveness storey of PAD and efficiency storey of PAD experiencing of difference before and after application of budget base on performance

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