scholarly journals PROMOTING PERFORMANCE OF SMES ARCHITECTURAL FIRMS IN IMO STATE THROUGH APPLICATION OF COST ACCOUNTING SKILLS

2021 ◽  
Vol 9 (8) ◽  
pp. 168-174
Author(s):  
Miriam Chukwuma Uchegbu ◽  
Enyeribe Vivian Anuli ◽  
T.C. Okoro ◽  
Chigozie James Okereke
Keyword(s):  
Financial Performance ◽  
Null Hypothesis ◽  
Cost Accounting ◽  
Least Square ◽  
Primary Data ◽  
Record Keeping ◽  
Ordinary Least Square ◽  
Imo State ◽  
Ordinary Least Square Regression ◽  
Architectural Firms

This study investigated effects of cost accounting skills on performance of small and medium scale architectural firms in Imo state. Specifically, the study appraises cost accounting skills applied in contract costing and also relationship between efficient financial record keeping and financial performance of architectural firms in Imo state, two hypotheses were developed From the objectives. The population consists of owners of 50 architectural firms in Owerri metropolis, which also served as sample. Primary data was used with questionnaire structured in four point likert scale of very great extent (VGE), great extent (GE), very little extent (VLE) and little extent (LE). Cronbach Alpha reliability test was used to determine internal consistency of respondents responses and reliability co-efficient of 0.796. Data were analysed with ordinary least square regression model with SPSS stastitical tool version 20. Findings reveal that SMEs architectural firms … null hypothesis one was accepted with conclusion that SME architectural firms do not practice cost accounting skill in contract costing while null hypothesis two was rejected with conclusion that significant relationship exist between efficient financial record keeping and financial performance of the firms. The research therefore recommend that; architectural firms should apply cost accounting skills in their contract costing and also keep efficient financial record to enhance their performance.

scholarly journals Broadband Penetration and Economic Growth: Evidence from Nigeria

2020 ◽  
pp. 1-6
Author(s):  
S. V. Oloja ◽  
Olubokun Sanmi ◽  
O. A. Obolo ◽  
M. F. Ayinuola
Keyword(s):  
Economic Growth ◽  
Secondary Data ◽  
Least Square ◽  
Primary Data ◽  
Effective Utilization ◽  
Ordinary Least Square ◽  
The World Bank ◽  
Ordinary Least Square Regression ◽  
The Relationship ◽  
Broadband Policy

This paper investigated the relationship between broadband penetration and economic growth in Nigeria. The secondary data for the study were collected from the World Bank and this includes data on Internet broadband usage and Gross Domestic Product while the primary data were generated from the questionnaire administered to the respondents. The descriptive statistics and the ordinary least square regression analytical method were used to examine the relationship between broadband penetration and economic growth. It was discovered that a per cent increase in broadband penetration will only increase output (Economic Growth) by 0.1 per cent in Nigeria. The data analysis showed a significant and positive relationship between broadband penetration and economic growth. The study thus recommended that efforts must be made towards the implementation of broadband policy and effective utilization of the broadband network. Also, better telecommunication reforms that will create enabling environment and encourage the inflow of broadband networks should be made.

scholarly journals The Moderating Effect of Institutional Ownership on Intellectual Capital and Financial Performance of Listed Conglomerates

2019 ◽  
Vol 2 (5) ◽  
pp. 20-28
Author(s):  
Isah Umar Kibiya ◽  
Bilyaminu Shittu Aminu ◽  
Khadija Salihu Abubakar
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Value Added ◽  
Institutional Ownership ◽  
Moderating Effect ◽  
Least Square ◽  
Ordinary Least Square ◽  
A Value ◽  
Ordinary Least Square Regression ◽  
Institutional Shareholders

Purpose - The study aims to examine the moderating effect of institution on the relationship between intellectual capital on the financial performance of conglomerates in Nigeria Design/Methodology - correlational research design which is based on historical data extracted from annual report and accounts of the sample firm on NSE. Firms were chosen based on censor sampling method. Eleven years of financial data were used.  Multiple regression analysis was employed to analyze the data extracted. Findings - The results from pooled ordinary least square regression (OLS) and Fixed effect revealed that intellectual capital indexed by a value-added intellectual coefficient (VAIC) has a positive and significant impact on financial performance indexed by return on asset (ROA) of listed conglomerate firms in Nigeria. Furthermore, the interaction effect of institutional ownership was found to be positive and significant Practical Implications - The study recommends that institutional shareholders should invest more in shares of listed conglomerate firms in Nigeria and that management should recognize the effort and understand the importance of intellectual capital toward improving firm performance.

scholarly journals Corporate Governance and Firm Performance: The Role of Transparency & Disclosure in Banking Sector of Pakistan

2014 ◽  
Vol 43 ◽  
pp. 152-166 ◽  
Author(s):  
Rashid Zaman ◽  
Muhammad Arslan ◽  
Muhammad Ayub Siddiqui
Keyword(s):  
Corporate Governance ◽  
Firm Performance ◽  
Financial Performance ◽  
Ownership Structure ◽  
Structural Changes ◽  
Banking Sector ◽  
Least Square ◽  
Ordinary Least Square ◽  
Ordinary Least Square Regression ◽  
Transparency And Disclosure

Purpose: This purpose of this paper is to empirically examine the relationship between transparency and disclosure and firm performance. Highlighting the importance of corporate governance in banking sector, the paper has focused in depth over its role, level and its impact on performance in banking industry of Pakistan. Design/methodology/approach: The paper access this purpose by constructing transparency and disclosure index for the past five year 2007-2011, using proxies for three sub-categories which are board and management structure disclosure, ownership structure disclosure and financial transparency disclosure. The paper also investigated structural changes of T&D Index and its effect on bank financial performance over the sample of 30 banks operating in Pakistan. Findings: Empirical analysis results by using ordinary least square regression model, reveals that financial performance is positively related to the transparency and disclosure and their sub levels except ownership structure disclosure which has negative relation with both ROA and ROE. Furthermore the average T&D level in Pakistani banking sector is above average. Practical implications: The current research paper aims for important policy implementation to reduce information asymmetry and improve corporate governance and firm performance in banking sector of Pakistan.

Tacit knowledge transfer in coopetition

2017 ◽  
Vol 10 (4) ◽  
pp. 453-468 ◽  
Author(s):  
Amit Kumar ◽  
Swarup Kumar Dutta
Keyword(s):  
Knowledge Transfer ◽  
Tacit Knowledge ◽  
Least Square ◽  
Service Firms ◽  
Content Type ◽  
Ordinary Least Square ◽  
Tacit Knowledge Transfer ◽  
Potential Benefits ◽  
Ordinary Least Square Regression ◽  
Empirical Context

Purpose The purpose of this paper is to understand how firms affiliated to business groups (BGs) are able to improve their innovation capability (IC) when engaged in coopetition (collaboration between competing firms). This study aims to explore the relationship between coopetitive relationship strength (CRS), the extent of tacit knowledge transfer (TKT) and IC as well as examine the moderating effect of both BG affiliation and coopetitive experience. Design/methodology/approach The paper examines inter-firm relationships within the empirical context of Indian manufacturing and service firms, by adopting (ordinary least square) regression analysis to test the various hypotheses. The central thesis is that the TKT in coopetition constitutes an important driver to the IC. Findings The paper provides some evidence that inter-firm CRS influences the extent of TKT, and the extent of TKT affects firm IC. The results support that firms in coopetition gain more if their coopetitive partner has a BG affiliation. In absence of a BG affiliation of any of the coopetitive partners, the buildup of TKT reduces as CRS is increased. Research limitations/implications Additional large-sample of data may attempt to validate relationships. The study, however, did not consider all enablers that are critical for TKT. Despite these limitations, analysis provides important and novel perspectives. Practical implications The paper contributes to develop executives’ practices in understanding potential benefits of coopetitive relationship. The implications of this research are important for managers seeking understanding of the management of coopetition. Originality/value The paper makes a modest attempt to investigate the various scenarios of the presence or absence of the moderation of BGs and its impact on CRS in the buildup of TKT. This is the first attempt to link coopetition to the TKT in the BG literature. This study also contributes to our understanding of coopetition in a non-western context.

Users’ perception of cybersecurity, trust and cloud computing providers’ performance

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Hongjiang Xu ◽  
Sakthi Mahenthiran
Keyword(s):  
Cloud Computing ◽  
Structural Equation ◽  
Design Methodology ◽  
Positive Relationship ◽  
Least Square ◽  
Equation Modeling ◽  
Content Type ◽  
Ordinary Least Square ◽  
Ordinary Least Square Regression ◽  
Computing Literature

Purpose This study aims to develop a scale to measure the cloud provider’s performance and it investigates the factors that impact that performance from the users’ perspective. Design/methodology/approach This paper proposes a research framework, develops hypotheses and conducts a survey to test the framework. Findings The results from both ordinary least square regression and structural equation modeling analyzes indicate that information technology complexity negatively and significantly affects users’ perception of the cloud computing providers’ performance. Additionally, the trust in the supervisor significantly enhances the otherwise insignificant positive relationship between providers’ cybersecurity capability and users’ perception of their providers’ performance. Originality/value The research makes important contributions to the cloud computing literature, as it measures users’ perception of the cloud computing provider’s performance and links it with cybersecurity, technical complexity and incorporates both the trust in the client firm’s supervisor and the strength of cybersecurity offered by cloud computing provider.

scholarly journals THE ROLE OF HOUSEHOLD COMPOSITION IN EGG CONSUMPTION IN THE OBAFEMI AWOLOWO UNIVERSITY COMMUNITY

2021 ◽  
Vol 28 (1) ◽  
pp. 98-102
Author(s):  
A. B. AYANWALE ◽  
J. O. AJETOMOBI
Keyword(s):  
Demand Function ◽  
Household Composition ◽  
Least Square ◽  
Function Parameter ◽  
Parameter Estimates ◽  
Ordinary Least Square ◽  
Egg Consumption ◽  
Ordinary Least Square Regression ◽  
University Community

This paper exainîned the role of household composition in egg cunsumption in Obafemi Awolowo University Community. An Ordinary Least Square regression model was used to obtain at-home demand function parameter estimates for egg. Positive and signiflcant relationship was found between quantity of eggs consumed and both household size and the age of children. A 1% increase in each of the variables would cause a 4.68% and 5.71 % increase in egg consumption respectively. The need for education of the household on the importance of egg consumption and keeping an optimum family size was suggested based on the findings of the study.

scholarly journals Pengaruh umur, pendidikan, upah, keterampilan, dan jenis kelamin terhadap lama mencari kerja bagi pekerja terdidik di Kota Jambi (studi kasus Kecamatan Kota Baru dan Telanaipura)

2020 ◽  
Vol 9 (1) ◽  
pp. 1-12
Author(s):  
Cici Swarsih ◽  
Junaidi Junaidi ◽  
Rosmeli Rosmeli
Keyword(s):  
Sampling Method ◽  
Least Square Method ◽  
Total Sample ◽  
Least Square ◽  
Primary Data ◽  
Wage Level ◽  
Ordinary Least Square ◽  
Independent Variables ◽  
And Gender ◽  
Multistage Sampling

This study aims to analyze the characteristics of educated workforce and to determine the effect of variables of age, education, wage level, skills and gender on duration of looking for work by educated worker in Jambi City. The data used in this study are primary data obtained from questionnaires and direct interviews with a total sample of 110 respondents. Sampling in this study uses a multistage sampling method that is sampling in stages. Data analysis methods used are descriptive and quantitative analysis. The analytical tool used is the OLS (Ordinary Least Square) method. The results of this study indicate that the independent variables simultaneously have a significant effect on duration of looking for work. Partially the variables of age, education, wage level have a significant effect on duration of looking for work, while the skills and gender variables have no significant effect on the duration of looking for work.

scholarly journals THE EFFECT OF FINANCIAL EXPERTISE ON COMPENSATION AND BOARD OF DIRECTORS TURNOVER

2018 ◽  
Vol 2 (1) ◽  
pp. 51-64
Author(s):  
Danar Irianto ◽  
Nuranisa Anugerah
Keyword(s):  
Board Of Directors ◽  
Least Square ◽  
Graduate Degree ◽  
Board Size ◽  
Post Graduate ◽  
Ordinary Least Square ◽  
Least Square Regression ◽  
Financial Expertise ◽  
Ordinary Least Square Regression ◽  
Financial Company

This research aims to explains association between financial expertise of directors to directors compensation and directors turnover of Indonesia non financial company in 2011-2012. Using ordinary least square regression we used four variables to define financial expertise of directors: age of the directors, tenure of the directors, the post-graduate degree (MBA), and the accounting certification (CPA). However, this study found no association financial expertise to compensation and directors turnover. We hope this study can contributes to financial expertise, compensation, and turnover literature. We also provide implications for companies in determining the compensation of directors based on financial expertise. Further research can be improve by add new variabel such as complexcity and board size.

scholarly journals A high-resolution global runoff estimate based on GIS and an empirical runoff coefficient

2020 ◽  
Vol 51 (6) ◽  
pp. 1238-1260
Author(s):  
Shumin Liang ◽  
Richard Greene
Keyword(s):  
High Resolution ◽  
Empirical Formula ◽  
Least Square ◽  
Runoff Coefficient ◽  
Ordinary Least Square ◽  
Runoff Volume ◽  
Total Runoff ◽  
High Resolution Map ◽  
Runoff Depth ◽  
Ordinary Least Square Regression

Abstract This paper reviews 110 years of global runoff estimation. By employing the method of ordinary least square regression on a sample region's runoff coefficient, an empirical formula of a runoff coefficient is calculated for China. Based on this empirical formula applied with a high-resolution grid of precipitation, runoff is calculated resulting in an equally high-resolution map of global runoff using a geographic information system (GIS). The main results are (1) the global total runoff volume is 47,884 km3, (2) the average runoff depth is 359 mm, (3) the interior drainage region's runoff volume is 1,663 km3, and (4) the average runoff depth is 58.4 mm. The results are compared with the results of the existing literature on global runoff. This study emphasizes the importance of runoff and groundwater recharge in arid and semi-arid regions where the estimation value of runoff depth is significantly increased.

scholarly journals Examining the Decision to Opt In versus Opt Out of Section 107 of the JOBS Act of 2012: Determinants and Consequences

2019 ◽  
Vol 8 (2) ◽  
pp. 108
Author(s):  
Jason Bergner ◽  
Marcus R. Brooks ◽  
Binod Guragai
Keyword(s):  
Earnings Management ◽  
Transition Period ◽  
Accounting Standards ◽  
Financial Statements ◽  
Least Square ◽  
Ordinary Least Square ◽  
Big 4 ◽  
Opt Out ◽  
Ordinary Least Square Regression ◽  
Jobs Act

The Jumpstart Our Business Startups Act of 2012 (hereafter, JOBS Act) creates a new category of firms, referred to as “Emerging Growth Companies” (hereafter, EGCs). Section 107 of the JOBS Act, titled “Opt-In Right for EGCs,” gives EGCs the choice to take advantage of an extended transition period for complying with new or revised accounting standards. In other words, an EGC can choose to delay the adoption of new or revised accounting standards until those standards would otherwise apply to private companies. Using a logistic regression approach with hand-collected data, we examine the underlying firm characteristics associated with EGCs’ choice of opting in or out of the accounting standards exemption, as provided by Section 107 of the JOBS Act. Using additional ordinary least square regression analyses, we further examine whether the choice of opting in or out is associated with earnings management and financial statement restatement behavior. Our results suggest that EGC firms designated as “smaller reporting companies” are more likely to choose to delay the adoption of a new or revised accounting standard (i.e., opt in). Our findings also show that EGCs that employ Big 4 auditors are more likely to opt out. We further find that EGCs that choose to opt out are less likely to engage in earnings management behavior, proxied by the absolute value of abnormal accruals, and are less likely to restate their financial statements. Taken together, our findings suggest that EGCs that choose to opt out of Section 107 produce higher quality financial statements.

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