scholarly journals Determinants of Quality Accounting Information Disclosure

2017 ◽  
Vol 3 (1) ◽  
pp. 79-86
Author(s):  
Sagin Oghenekowhodo Super ◽  
Nikhil Chandra Shil
Keyword(s):  
Information Disclosure ◽  
Positive Relationship ◽  
Stock Exchange ◽  
Accounting Information ◽  
Negative Relationship ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Least Square ◽  
Disclosure Quality ◽  
Ordinary Least Square Regression

Purpose: This study aims at examining the factors determining the quality of accounting information disclosure in Nigerian firms. The study made use of secondary data obtained from the Nigerian stock exchange. Ordinary least square regression technique was used to test the hypothesis for this study. The study found a positive relationship between firm size and disclosure quality. Institutional ownership, firm performance and earnings per share also had a positive relationship with disclosure quality. Firm leverage was found to have a negative relationship with disclosure quality. This study recommends that firms should introduce the idea of institutional ownership and also leverage usage should be minimized.

scholarly journals Does Financial Performance Drive Environmental Disclosure and Environmental Cost? Evidence from Indonesia

2021 ◽  
Vol 16 (2) ◽  
pp. 317
Author(s):  
Rima Kusuma Rini ◽  
Desi Adhariani
Keyword(s):  
Financial Performance ◽  
Positive Relationship ◽  
Stock Exchange ◽  
Negative Relationship ◽  
Least Square ◽  
Environmental Cost ◽  
Environmental Costs ◽  
Environmental Disclosure ◽  
Environmental Disclosures ◽  
Ordinary Least Square Regression

This study examines whether financial performance affects environmental disclosures and environmental costs. Samples from mining and energy companies that are listed on the Indonesia Stock Exchange from 2015 to 2019 were analyzed using the content analysis method and ordinary least square regression.  This study finds that financial performance bears a positive relationship to environmental costs that indicates whether assets are efficiently used as a basis to engage in spending on environmental activities. There is a negative relationship between financial performance and environmental disclosure and a positive relationship between environmental cost and environmental disclosures. This study implies wider stakeholder understanding of how financial performance affects environmental cost and disclosure.  The study implies a role of the cost element in the relationship between financial performance and environmental disclosure.

scholarly journals Capital Market Performance as a Panacea for Economic Growth in Nigeria

2019 ◽  
Vol 13 (2) ◽  
pp. 1
Author(s):  
Akpokerere Othuke Emmanuel ◽  
Okoroyibo Eloho Elizabeth
Keyword(s):  
Economic Growth ◽  
Capital Market ◽  
Stock Exchange ◽  
Market Performance ◽  
Secondary Data ◽  
Least Square ◽  
Ex Post ◽  
Ordinary Least Square Regression ◽  
Market Variables ◽  
The Capital Market

The paper examined capital market performance as a panacea for economic growth in Nigeria from 1986-2016. A number of related literatures have shown that the Nigerian capital market variables studied has satisfactory market performance and has contributed to economic growth. Yet some researchers observed that the capital market has not significantly mobilized and effectively channeled substantial capital to the real sector of the economy. What could have been the reason for the divergences? The study was anchored on the demand following hypothesis. Secondary data were sourced from Central Bank of Nigeria Statistical Bulletin and Nigeria Stock Exchange fact-book of various editions. The paper adopted the ex-post facto research design while ordinary least square regression techniques was used to process the data gathered using E-views 9.0 software. The null hypotheses (Ho) were tested at 5% level of significance. The findings of the paper revealed that there is negative and insignificant relationship between capital market and the variables studied. The paper conclude that liquidity of the capital market is pivotal for economic growth in Nigeria while the study recommended that all tiers of government should be encouraged to fund their realistic long term developmental program through the Nigeria capital market.

scholarly journals Pengaruh Tangibility, Pertumbuhan Perusahaan, Resiko Bisnis dan Profitabilitas terhadap Kebijakan Hutang

2021 ◽  
Vol 3 (2) ◽  
pp. 384-399
Author(s):  
Devi Permata Sari ◽  
Mia Angelina Setiawan
Keyword(s):  
Real Estate ◽  
Analytical Method ◽  
Positive Relationship ◽  
Stock Exchange ◽  
Negative Relationship ◽  
Secondary Data ◽  
Sampling Technique ◽  
Business Risk ◽  
Company Growth ◽  
Debt Policy

The purpose of this study was to exame the effect of tangibility, growth, business risk and profitability to debt policy. This research includes causative research the population used in this study are our property and real estate companies listed on Indonesia stock exchange of period 2017-2019. The sampling technique used in this study was purposive sampling technique. There are 30 property and real estate companies that were used as research sample. The type of data used is secondary data obtained from the official website of the Indonesian stock exchange and the official website of each company. The analytical method used is quantititave methods. The result shower that tangibility and company growth did not have a significant effect but had a positive relationship to debt policy, and business risk does not have a significant effect on debt policy but has a negative relationship debt policy.

scholarly journals Corporate Governance Structure and Accounting Information Disclosure Quality: Evidence from Shenzhen Stock Exchange in China

2018 ◽  
Vol 19 (1) ◽  
pp. 99-116
Author(s):  
He Xu ◽  
Chang Seop Rhee
Keyword(s):  
Corporate Governance ◽  
Information Disclosure ◽  
Stock Exchange ◽  
Accounting Information ◽  
Governance Structure ◽  
Disclosure Quality ◽  
Corporate Governance Structure ◽  
Quality Of Accounting Information ◽  
The Board Of Directors

This study investigates the effect of corporate governance structure on the quality of accounting information disclosure using Shenzhen stock exchange data. Existing literatures reported that corporate governance can help to improve accounting quality. However, China's corporate governance structure may have different consequences from prior studies because it has less maturity than developed countries in Europe and the United States. China government, in particular, has a very strong influence on the companies in China and we needs to be verified if the corporate governance structure works properly. From the empirical tests, we find that the proportion of stateowned shares, the proportion of tradable shares, ownership concentration, the size of the board of directors, the proportion of ownership of the board of directors, and size of the board of supervisors are positively associated with the quality of accounting information disclosure. This study will contribute to academics and practitioners by documenting the factors of corporate governance structure on accounting disclosure quality in China.

scholarly journals Association between Degree of Leverages and Firm Value

2016 ◽  
Vol 8 (1) ◽  
pp. 212 ◽  
Author(s):  
Pradeep Kumar Gupta ◽  
Shailendra Kumar ◽  
Piyush Verma
Keyword(s):  
Emerging Markets ◽  
Firm Value ◽  
Stock Price ◽  
Stock Exchange ◽  
Market Price ◽  
Negative Relationship ◽  
Least Square ◽  
Financial Leverage ◽  
Individual Firm ◽  
Ordinary Least Square Regression

<p>This study aims to empirically investigate the association between degree of leverages, operating and financial, and firm value in the context of India, one of big ten emerging markets (Garten, 1997). This study examines this association for 231 manufacturing firms listed in National Stock Exchange (NSE) in India over a period from 2001-2002 to 2010-2011. The independent variables, degrees of operating and financial leverage, and a market price-based dependent variable, called price-earnings ratio as a proxy of firm value, are taken to examine this relationship by using standard ordinary least square regression models at the levels of individual firm and portfolio of firms. The findings of this study show a statistically significant negative relationship between firm value and degree of operating leverage and a statistically insignificant relationship between firm value and degree of financial leverage both at the levels of individual firm and portfolio of firms. Using the data from a country like India, one of fastest growing emerging markets in the world, this study provides an important insight on the effect of leverages on the firm value, the association between independent accounting variables and stock price-based dependent variable, to the practitioners, the scholars and the finance managers. </p>

scholarly journals Pengaruh Corporate Governance Terhadap Kualitas Environemtal Disclosure

Equity ◽  
2019 ◽  
Vol 22 (1) ◽  
pp. 26
Author(s):  
Masiyah Kholmi ◽  
Siti Aminah Sumarji ◽  
Siti Zubaidah
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Published Data ◽  
Disclosure Quality ◽  
Environmental Disclosure ◽  
Inner Model

This study aims to examine the effect of corporate governance on environmental disclosure quality in companies listed on the Indonesia Stock Exchange and become PROPER participant for the period 2017. The research sample numbered 25 with purposive sampling technique. Data collection techniques with secondary data. Data is taken in the form of published data on the official website of the Indonesia Stock Exchange. Data analysis uses Partial Least Square, While testing the hypothesis using the outer model and inner model. Based on the results of the study found corporate governance have a positive effect on environmental disclosure quality.

scholarly journals Corporate Governance Disclosure and Ownership Concentration in Non-Financial Listed Firms in Kuwait Stock Exchange (KSE)

2020 ◽  
Vol 13 (1) ◽  
pp. 1
Author(s):  
Mejbel Al-Saidi
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Secondary Data ◽  
Least Square ◽  
Ownership Concentration ◽  
Listed Firms ◽  
Financial Firms ◽  
Kuwait Stock Exchange ◽  
Ordinary Least Square Regression ◽  
Governance Disclosure

This paper demonstrates the effect of ownership concentration among large shareholders on corporate governance disclosure (CGD) in Kuwait. Secondary data were collected from 82 non-financial firms listed on the Kuwait Stock Exchange in 2018. The study used an ordinary least square regression. The 35-item CGD index served as the dependent variable while the independent variables comprised four variables of ownership and four control variables. Ownership concentration by institutions and government negatively affected the CGD index; ownership concentration by blockholders or families (individuals) had no significant impact on the CGD index.

scholarly journals Determinants of dividend payout ratio: evidence from Indonesian manufacturing companies

2019 ◽  
Vol 2 (2) ◽  
pp. 112
Author(s):  
Dessy Widyawati ◽  
Astiwi Indriani
Keyword(s):  
Positive Impact ◽  
Stock Exchange ◽  
Control Variable ◽  
Negative Relationship ◽  
Least Square ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Dividend Payout ◽  
Equity Ratio ◽  
Ordinary Least Square Regression

The purpose of this study is to investigate and analyze the relationship between return on assets, growth sales, debt to equity ratio, lagged dividend to dividend payout ratio and size as control variable. Data collected from manufacturing industries in Indonesian Stock Exchange 2011-2017. The method of this study is ordinary least square regression. The results of this study shows that return on assets and lagged dividend have positive impact to dividend payout ratio. Growth sales has insignificance negative relationship to dividend payout ratio. Debt to equity ratio has positive relationship to dividend payout ratio and has insignificance sign

scholarly journals Dividend policy, leverage, and institutional ownership as agency problem control mechanisms in privatized Indonesian state-owned enterprises

2019 ◽  
Vol 6 (5) ◽  
pp. 118-125
Author(s):  
Made Ratih Nurmalasari ◽  
I Gde Kajeng Baskara
Keyword(s):  
Firm Value ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Agency Problem ◽  
Secondary Data ◽  
Agency Problems ◽  
Institutional Ownership ◽  
Least Square ◽  
Control Mechanisms ◽  
Observation Period

This study aims to test the agency theory in privatized Indonesian State-Owned Enterprises. The agency problem in this study was proxied by firm value (Tobin's Q) while the agency problem control mechanism was proxied by institutional ownership, leverage, and dividend policy. This study examines the interchangeable relations between the three variables. The data used in this study are secondary data sourced from the Indonesia Stock Exchange. The research sample is all SOEcompanies that meet the criteria and are listed on the Indonesia Stock Exchange in the 2013-2017 observation period. The analytical tool used in this study was 2SLS (Two-Stage Least Square) with panel data techniques and simultaneous models. The results showed that dividend policy and institutional ownership have a substitution relationship in reducing agency problems, whereas leverage and dividend policy, as well as institutional ownership and leverage, do not have a substitute relationship in reducing agency problems.

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