scholarly journals Empirical Analysis on the Impact of Internal Auditing on Firm Performance - A Case Study of Manufacturing Enterprises in Henan Province

2019 ◽  
Vol 118 (3) ◽  
pp. 178-188
Author(s):  
Yeon-Sung Cho ◽  
Kyung-Il Khoe

This study intends to integrate the relationship of market orientation, innovative capacity and firm performance to Information and Communication Technology(ICT) SMEs. The purpose of this study is to identify the role of absorptive capacity and transformative capacity that affect the performance of ICT SMEs. Hypotheses were established between five latent variables. A total of six hypotheses were established including the moderated effects of absorptive capacity and transformative capacity. Of the data collected after the survey, 112 valid surveys were selected as the final sample, except for 17 questionnaires with high non - response and insincere response. The empirical analysis of this study used smartpls3.0, Partial Least Squares (PLS), a variance-based structural equation modeling. The empirical analysis of this study revealed that the impact of market orientation on innovative capacity was significant. Moreover, the innovative capacity had a positive effect on the performance of ICT SMEs. In addition, the absorptive activity had a positive moderated effect between the market orientation and the innovative capacity. On the other hand, the transformative capacity showed a positive moderated effect in relation to innovative capacity and firm performance. Our empirical results have demonstrated the importance of knowledge based capacity in the ICT SMEs.


2019 ◽  
Vol 17 ◽  
Author(s):  
Nhamo Mashavira ◽  
Crispen Chipunza ◽  
Dennis Y. Dzansi

Orientation: Regardless of the contribution done by small and medium-sized enterprises (SMEs) in modern economies, and the critical role managerial interpersonal competencies play in sustaining these enterprises, no known comparative study has been conducted in SMEs in developing economies.Research purpose: This study purposed to establish the impact of managerial interpersonal competencies on SME performance as measured by innovation and return on investment (ROI) in both family-owned SMEs (FOSMEs) and non-family-owned SMEs (NFOSMEs) in Zimbabwe and South Africa.Motivations for the study: Efforts at understanding managerial competencies and firm performance among SMEs have taken a holistic approach, using all known managerial competencies; yet, recently, there is acknowledgement that interpersonal competencies are more effective in business sustainability than other competencies. With this observation, the need to extent this finding in other contexts among FOSMEs and NFOSMEs in developing countries becomes apparent.Research approach/design and method: The study whose design was a descriptive comparative case study adopted a quantitative approach.Main findings: The study found a positive and significant relationship between managerial interpersonal competencies and firm performance as measured by innovation and ROI in FOSMEs in both countries.Practical/managerial implications: NFOSMEs may need to focus their training on interpersonal competencies for managers in order to be sustainable. For FOSMEs, continuous enhancement of managerial interpersonal competencies is important as it promotes innovation and business sustainability.Contribution/value-add: The study helps fill the lacuna between research and practice with respect to managerial interpersonal competencies in FOSMEs and NFOSMEs in the two countries.


2016 ◽  
Vol 9 (6) ◽  
pp. 31
Author(s):  
Eren Durmus Ozdemir ◽  
Saime Mecikoglu

<p>The aim of this study is to explore the impact of hybrid strategy on firm performance in a wire harness firm operating in the automotive supplier industry at Antalya Free Trade Zone in Turkey. It was the gap in literature concerning this relationship between hybrid strategy and firm performance under conditions of environment turbulence in the automotive supplier industry that motivated this study. The research question was pursued through in depth interviews with top-level managers of the firm. Data obtained from the interviews, observations and documents were analysed using NVivo software. The findings show that hybrid strategy influenced firm performance positively. Furthermore, the existence of environment turbulence positively influences hybrid strategy, whereas stable environment has a negative influence. Environment turbulence does not exert a direct influence on performance, but an indirect one, through hybrid strategy.</p>


2011 ◽  
Vol 204-210 ◽  
pp. 1655-1658 ◽  
Author(s):  
He Ping Zhong

This paper studies the impact of organizational slack on the performance of material production and processing firms by using empirical analysis based on the data get from 54 firms in Henan Province by questionnaire. The result shows that organizational slack is positively related to the performance of material production and processing firms. The analysis also finds that there is the inverted U-shaped relationship between organizational slack and performance, but this relationship is not significant. Overall, results highlight the importance of additional research into intervening factors impacting the slack–performance relationship.


2011 ◽  
Vol 8 (4) ◽  
pp. 253-263 ◽  
Author(s):  
Athula Manawaduge ◽  
Anura De Zoysa ◽  
Khorshed Chowdhury ◽  
Anil Chandarakumara

This paper offers an empirical analysis of the impact of capital structure on firm performance in the context of an emerging market—Sri Lanka. The study applies both pooled and panel data regression models for a sample of 155 Sri Lankan-listed firms. The results demonstrate that most of the Sri Lankan firms finance their operations with short-term debt capital as against the long-term debt capital and provide strong evidence that the firm performance is negatively affected by the use of debt capital. The study also finds a significant negative relationship between tangibility and performance indicating inefficient utilization of non-current assets. The negative performance implications associated with over-utilization of short-term debts and the under-utilization non-current assets provide corporate managers with useful policy directions.


2021 ◽  
Author(s):  
Phan Anh Tu ◽  
Le Khuong Ninh ◽  
Do Thuy Huong

This study investigates the impact of the managers’ experience and gender on the relationship between internationalization and business performance of manufacturing firms in Turkey. Based on a dataset collected by the World Bank, including 263 manufacturing enterprises in Turkey, we find that more well-experienced managers can positively improve the relationship between internationalization and firm performance. In contrast, this relationship will be reduced when the business has a female executive manager. This result adds to the empirical evidence and reinforces the theory of internationalization, especially in transition economies. The research implications are to help policymakers promulgate appropriate policies to support and accelerate the internationalization of businesses.


2021 ◽  
Vol 292 ◽  
pp. 02054
Author(s):  
QianYu Zhao ◽  
Gang Fu ◽  
WanTing Liu

Manufacturing industry is the lifeblood of national economy, and innovation input is the lifeline of manufacturing enterprises. This paper selects the financial data of China’s listed manufacturing companies from 2015 to 2019 to study the moderating effect of governance structure on the relationship between innovation input and firm performance. It is found that innovation investment has a negative influence on firm performance with lag. In terms of ownership structure, ownership concentration has a negative moderating effect on the relationship between innovation input and firm performance. The degree of equity balance has a positive moderating effect on the relationship between innovation input and firm performance. According to the conclusion of this study, it is expected to optimize the governance structure of China’s manufacturing enterprises and promote industrial development.


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