Study on the Impact of CFO Background Traits on the Quality of Accruals and the Moderating Role of Internal Control

2020 ◽  
Vol 29 (11) ◽  
Author(s):  
Fu Cheng ◽  
Shanshan Ji
Keyword(s):  
Internal Control ◽  
The Impact ◽  
Moderating Role

Corporate social responsibility disclosure and catering to investor sentiment in China

2018 ◽  
Vol 56 (9) ◽  
pp. 1917-1935 ◽  
Author(s):  
Weizhang Sun ◽  
Chunguang Zhao ◽  
Yaping Wang ◽  
Charles H. Cho
Keyword(s):  
Design Methodology ◽  
Investor Sentiment ◽  
Content Type ◽  
Core Issue ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact ◽  
Moderating Role

Purpose The purpose of the paper is to examine the impact of investor sentiment on managers’ decisions to provide CSR disclosures. The core issue focuses on whether, why and how managers adjust their approach to CSR disclosure to cater to the investor sentiment. Design/methodology/approach On the basis of 13,488 observations of A-share listed companies, the authors examine the impacts of investor sentiment on CSR disclosure, which is measured separately by the propensity to issue a standalone CSR report and the quality of CSR reports. Furthermore, the authors examine the moderating role of institutional factors in China. Findings The authors find that during low-sentiment periods, managers are more likely to issue a standalone CSR report and the quality of CSR reports is higher, and vice versa. Additionally, the authors find that the negative correlations between CSR disclosure and investor sentiment are stronger in state-owned enterprises. Research limitations/implications First, the measurement of investor sentiment reflects only a part of characteristics of investor sentiment. Second, the authors pay less attention to the specific items of a CSR report. Originality/value The study contributes to the literature on CSR disclosure and investor sentiment by combining the two fields together. Furthermore, the study deepens the understanding of the institutional context in China and contributes to research on the predictors of CSR disclosure.

scholarly journals The Moderating Role of Business Intelligence in the Impact of Big Data on Financial Reports Quality in Jordanian Telecom Companies

2020 ◽  
Vol 14 (2) ◽  
pp. 71
Author(s):  
Omar Mohammed Zragat
Keyword(s):  
Big Data ◽  
Business Intelligence ◽  
Hierarchical Regression ◽  
Financial Reports ◽  
Independent Variable ◽  
Analytical Processing ◽  
The Impact ◽  
Moderating Role

This study aimed at discovering the impact of big data in terms of its dimensions (Variety, Velocity, Volume, and Veracity) on financial reports quality in the present business intelligence in terms of its dimensions (Online Analytical Processing (OLAP), Data Mining, and Data Warehouse) as a moderating variable in Jordanian telecom companies. The sample included (139) employees in Jordanian Telecom Companies. Multiple and Stepwise Linear Regression were used to test the effect of the independent variable on the dependent variable. And Hierarchical Regression analysis, to test the effect of the independent variable on the dependent variable in the presence of the moderating variable.  The study reached a set of results, the most prominent of which was the presence of a statistically significant effect of using big data in improve the quality of financial reports, Business intelligence contributes to improving the impact of big data in terms of its dimensions (Volume, Velocity, Variety, and Veracity) on the quality of financial reports. The study recommends the necessity of working on making use of big data and resorting to business intelligence solutions because of its great role in improving the quality of financial reports and thus supporting decision-making functions for a large group of users.

The Impact of Culture on Innovation: the moderating role of Human Capital

2014 ◽  
Vol 1 (1) ◽  
pp. 607 ◽  
Author(s):  
Muhammad Adil Jan ◽  
Syed Muhammad Amir Shah ◽  
Kashif Ullah Khan
Keyword(s):  
Human Capital ◽  
Product Innovation ◽  
High Performance ◽  
Organization Culture ◽  
Competitive Edge ◽  
Hierarchical Cultures ◽  
The Impact ◽  
Moderating Role

Innovation plays an important role in developing the economy, to expand and sustain the high performance of firms, to maintain competitive edge in industry and improved the standard living and in creating a better quality of life. In Adhocratic culture, openness provides to employees and no fear of doing faults or getting things wrong to be done, human capital are the creative peoples and if democratic organizational culture is provided to them the organization can be find more innovative. The focus of current study was on the link between organizational cultures and innovation. Although the literature suggests the relevance of culture in increasing innovation, there is a lack of empirical evidence supporting this relation, which this study has explored. Our findings provide support for this relation. Furthermore we found that the organization culture can enhance product innovation, but that it can also inhibit it depending on the values that culture fosters. In particular we found that product innovation is positively associated to adhocracy cultures and has a negative relation to the hierarchical cultures.

Strategic Role of Zakat in Multidimensional Quality of Life in Sijunjung, Indonesia

2018 ◽  
Vol 15 (1) ◽  
pp. 55-72
Author(s):  
Herlin Hamimi ◽  
Abdul Ghafar Ismail ◽  
Muhammad Hasbi Zaenal
Keyword(s):  
Quality Of Life ◽  
Positive Impact ◽  
Wealth Distribution ◽  
Absolute Poverty ◽  
Before And After ◽  
The Status ◽  
Being There ◽  
The Impact

Zakat is one of the five pillars of Islam which has a function of faith, social and economic functions. Muslims who can pay zakat are required to give at least 2.5 per cent of their wealth. The problem of poverty prevalent in disadvantaged regions because of the difficulty of access to information and communication led to a gap that is so high in wealth and resources. The instrument of zakat provides a paradigm in the achievement of equitable wealth distribution and healthy circulation. Zakat potentially offers a better life and improves the quality of human being. There is a human quality improvement not only in economic terms but also in spiritual terms such as improving religiousity. This study aims to examine the role of zakat to alleviate humanitarian issues in disadvantaged regions such as Sijunjung, one of zakat beneficiaries and impoverished areas in Indonesia. The researcher attempted a Cibest method to capture the impact of zakat beneficiaries before and after becoming a member of Zakat Community Development (ZCD) Program in material and spiritual value. The overall analysis shows that zakat has a positive impact on disadvantaged regions development and enhance the quality of life of the community. There is an improvement in the average of mustahik household incomes after becoming a member of ZCD Program. Cibest model demonstrates that material, spiritual, and absolute poverty index decreased by 10, 5, and 6 per cent. Meanwhile, the welfare index is increased by 21 per cent. These findings have significant implications for developing the quality of life in disadvantaged regions in Sijunjung. Therefore, zakat is one of the instruments to change the status of disadvantaged areas to be equivalent to other areas.

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