scholarly journals The Lagged Effect of Advertising Expenditures on the Financial Measures of Brand Equity in the Egyptian Context

2021 ◽  
Vol 04 (09) ◽  
Author(s):  
Nermin M. Gohar
Keyword(s):  
Brand Equity ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Reports ◽  
Financial Measures ◽  
The Impact ◽  
Corporate Brands ◽  
The Relationship ◽  
Egyptian Stock Exchange

This research intends to fill the gap in the literature by studying the impact of lagged real advertising expenditures on different perspectives of brand equity in the Egyptian context, which are: Firm-based and Market-based brand equity. The research follows the quantitative research-based approach, with the descriptive explanatory method. Secondary data was collected from firms’ financial reports of sixteen sectors for the period 2013 - 2020 to consider the effect of real advertising expenditures on firm-based and market-based brand equity models. Data was collected from 168 listed companies in the Egyptian stock exchange market, after deleting the financial institutions. The unit of analysis was the corporate brands and data collected was panel data analyzed using Eviews program – version 10, using GLS regression. Results showed that market risk significantly moderates the relationship between advertising expenditures and Firm-based and Market-based brand equity.

Pengaruh Tingkat Implementasi IFRS dan Kualitas Audit Terhadap Pengakuan Kerugian Tepat Waktu

2020 ◽  
Vol 6 (1) ◽  
pp. 37-43
Author(s):  
Meliantha Olivia ◽  
Putri Nurmala
Keyword(s):  
Quantitative Research ◽  
Audit Quality ◽  
Stock Exchange ◽  
Control Variable ◽  
Secondary Data ◽  
Sampling Technique ◽  
Observation Data ◽  
Financial Reports ◽  
The Impact ◽  
Timely Loss Recognition

This study aims to examine the impact of IFRS implementation and audit quality which represented by client importance on timely loss recognition.This study uses profitability as control variable. This research was conducted in the manufacture companies except BUMN and financial companies which listed in Indonesia Stock Exchange in 2012-2016. This research study used a quantitative research with secondary data. Population in this research are 151 companies, the sample withdrawal method using purposive sampling technique to obtain the number of samples, are 18 companies with 5 years of observation data as much as 90 data. Research data in the form of annual financial reports that published by BEI or Indonesian Stock. Exchange. The data analysis technique that used is multiple linear analysis with the help of SPSS program ver. 21. Based on the result of testing the hypothesis, showed that the implementation of IFRS have a significant impact on timely loss recognition, audit quality as a independent variableand profitability as a control variable doesn’t show any significant impact on timely loss recognition

scholarly journals PENERAPAN KAPITALISASI SEWA OPERASI TERHADAP LAPORAN POSISI KEUANGAN DAN RASIO KEUANGAN PADA PERUSAHAAN DI INDONESIA

2021 ◽  
Vol 5 (1) ◽  
pp. 164-181
Author(s):  
Ayunita Ajengtiyas Saputri Mashuri
Keyword(s):  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Statistical Testing ◽  
Annual Reports ◽  
Financial Reports ◽  
Operating Leases ◽  
The Future ◽  
Tax Savings ◽  
The Impact

The purpose of this study is to analyze the impact of capitalization on operating leases based on the latest accounting standards, namely PSAK 73 which is applicable in the preparation of financial reports related to lease activities. The impact of the convergence of PSAK 73 application of IFRS 16 introduces a single accounting model that applies to the lessee party, while for the lessor there is no difference with the previous standard. The type of research used in this research is quantitative research with the data used is secondary data by utilizing the data available in the annual reports and financial reports of companies listed on the Indonesia Stock Exchange, the period 2018-2019. Secondary data is taken by pulling company data that reveals the value of the future minimum lease payments regarding the operating lease in the company's financial statements. The research sample used in this study is a company listed on the Indonsia Stock Exchange in the 2018-2019 period, with the criteria that the company states that the type of lease transaction is an operating lease and provides information on the minimum value of lease payments in the future. The constructive capitalization lease method was developed by Imhof, et al. (1991). Data analysis methods include descriptive statistical testing and Paired T-Test and Anova test using the Minitab 16 statistical application software. The results of this study indicate that operating lease capitalization has a significant effect on unrecorded lease liability, unrecorded lease assets, equity, and financial ratios. . Also, empirical evidence shows that there are tax savings from capitalizing operating leases

scholarly journals PENGARUH PENERBITAN SUKUK TERHADAP REAKSI PASAR (SURVEY TERHADAP PERUSAHAAN-PERUSAHAAN YANG MENERBITKAN OBLIGASI SYARIAH YANG TERDAFTAR DIBURSA EFEK INDONESIA SELAMA TAHUN 2015)

2019 ◽  
Vol 4 (3) ◽  
pp. 496-503
Author(s):  
Mulya Iskandar ◽  
Ridwan Ridwan
Keyword(s):  
Stock Returns ◽  
Abnormal Return ◽  
Research Method ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Cumulative Abnormal Return ◽  
Market Reactions ◽  
Independent Variables ◽  
The Relationship

This study aims to determine how the influence of a sukuk instrument issuance on market reactions listed on the Indonesia Stock Exchange (IDX) during 2015. The research method used in this study is quantitative research. Quantitative research contains a relationship between cause and effect. The type of data used is secondary data, data collection used by the author is to know the relationship between two or more variables. The object to be examined in this study is the total value and rating of the issuance of Islamic bonds (sukuk) companies as independent variables and cumulative abnormal return shares of companies that issue Islamic bonds (sukuk) listed on the Indonesia Stock Exchange in 2015. The results of this study indicate the value of sukuk bond issuance and sukuk bond issuance ratings jointly affect stock returns. The value of issuing sukuk bonds partially affects stock returns and the rating of bond issuance has an effect on return.

scholarly journals Environmental issues as a non-financial reporting area using the example of selected companies listed on the Warsaw Stock Exchange

2020 ◽  
Vol 64 (9) ◽  
pp. 45-56
Author(s):  
Hanna Czaja-Cieszyńska
Keyword(s):  
Financial Reporting ◽  
Raw Materials ◽  
Stock Exchange ◽  
Secondary Data ◽  
Environmental Issues ◽  
Financial Indicators ◽  
Financial Reports ◽  
Warsaw Stock Exchange ◽  
Financial Disclosures ◽  
The Impact

The purpose of this article is to assess the comparability of non-financial disclosures on the impact of economic activity on the natural environment in reports of selected companies listed on the Warsaw Stock Exchange. The ten largest listed companies listed in the WIG-20 index were selected for the study. The analysis of the reports was based on the following disclosure categories: Materials and raw materials, Fuels and energy, Water, Biodiversity, Emissions to the atmosphere, Waste and Effluents, and Others. Within these categories, 14 key environmental non-financial indicators were defined. The empirical study carried out confirmed that the non-financial reports analyzed in all of the seven categories of disclosures were not fully comparable. The research methods used were: literature studies, analysis of legal regulations, analysis of secondary data, as well as methods of induction and synthesis.

scholarly journals The Impact of Debt Capacity on Firm’s Growth: (A Case Study of Selected Firms from Pharmaceutical Industry in Pakistan)

2021 ◽  
Vol 2 (1) ◽  
pp. 15-23
Author(s):  
IHTESHAM KHAN ◽  
SYED WAQAR AHMAD SHAH ◽  
ASAD KHAN
Keyword(s):  
Pharmaceutical Industry ◽  
Positive Relationship ◽  
Stock Exchange ◽  
Secondary Data ◽  
Significant Positive Relationship ◽  
Negative Effect ◽  
Debt Capacity ◽  
The Impact ◽  
The Relationship

The ultimate goal of all activities within organizations is to achieve higher growth and finding new sources for mounting firm capital. This study aims to investigate debt capacity as the source of firm capital and its impact on firm’s growth. The objectives of this research to shows the relationship between market to book ratio and debt to asset ratio. Multiple liner regression is used between Growth and book leverage. By selected pharmaceutical sector that has been listed at Karachi stock exchange in Pakistan. In this research 8 companies are selected that are listed at Karachi Stock Exchange during the period of 2005-2014. In this paper secondary data is used. The result reveals a significant positive relationship between the debt to asset ratio and market to book ratio and debt to asset ratio. It displays that there is no negative effect of debt capacity on firm’s growth.

scholarly journals Pengaruh Rektrukturisasi Kredit di Masa Pandemi Covid-19 Terhadap Pendapatan pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia

2021 ◽  
Vol 5 (1) ◽  
pp. 94
Author(s):  
Muhammad Reza Septriawan ◽  
Sri Mulyani ◽  
M Iqbal
Keyword(s):  
Hypothesis Testing ◽  
Stock Exchange ◽  
Secondary Data ◽  
T Test ◽  
Coefficient Of Determination ◽  
Research Model ◽  
Financial Reports ◽  
Negative Effect ◽  
Independent Variable ◽  
The Impact

The research will look at the impact of credit restructuring on the income of banks in Indonesia. This research was conducted with a quantitative approach, with reference to the data used is secondary data, in the form of financial reports of all banking issuers (45 issuers) which are reported and summarized on the official website of the Indonesia Stock Exchange (BEI). The results of hypothesis testing using the t test show a significance value of 0.00 <0.05 with a coefficient value of -1.260, which means that credit restructuring has a negative effect on bank income, it can be concluded that the credit restructuring variable (X) partially has a negative effect on the income variable. (Y). The higher the credit restructuring, the lower the income of banking companies listed on the IDX. The result of the coefficient of determination shows the ability of the independent variable to explain the variation of the dependent variable of 0.945 or 94.5%, which means that the effect of credit restructuring (X) on income (Y) is 94.5% and the remaining 5.5% is influenced by other variables outside of this research model.

Stock exchange brands as an influence on investor behavior

2017 ◽  
Vol 35 (3) ◽  
pp. 391-410 ◽  
Author(s):  
Betül Çal ◽  
Mary Lambkin
Keyword(s):  
Brand Equity ◽  
Structural Equation ◽  
Online Survey ◽  
Stock Exchange ◽  
Equation Modeling ◽  
Content Type ◽  
Mediating Role ◽  
The Impact ◽  
Corporate Brands

Purpose The purpose of this paper is to investigate the effect of stock exchange-related brand equity on intention to invest and the mediating role of perceived risk (PR) in this relationship in a comparative analysis between a developed and a developing market. Design/methodology/approach The study is carried out through an online survey among financially literate adults in two countries, Turkey and Ireland. Structural equation modeling is used to empirically test the relationships between brand equity dimensions and intention to invest, with a mediating role of PR. Findings The results indicate that the brand equity of a stock exchange is a relevant construct that significantly influences intention to invest. Also, the mediating role of PR is found to be strong in a developing market such as Turkey, but weak in a developed market like Ireland. Research limitations/implications One limitation of this paper is its inclusion of individual investors as the unit of analysis while leaving out institutional ones. The second limitation is the difficulty in generalizing the results to overall country populations. Practical implications This paper offers managerial implications regarding the need for emphasizing “stock exchange brand,” besides corporate brands traded, and customizing the management of brand-related influencers in investment decisions according to country context. Originality/value The impact of corporate brands in investment choices has been demonstrated before, but the influence of intermediaries – stock exchanges – through which investments are transacted, has not yet been investigated. This study addresses this gap, and further shows the differing extent of PR in this relationship between a developed and a developing country setting.

scholarly journals Timeliness and Relevance of Financial Reporting in Nigerian Quoted Firms

2017 ◽  
Vol 4 (2) ◽  
pp. 55 ◽  
Author(s):  
John Ohaka ◽  
Fyneface N. Akani
Keyword(s):  
Financial Reporting ◽  
Firm Size ◽  
Stock Exchange ◽  
Secondary Data ◽  
Primary Objective ◽  
Annual Reports ◽  
Board Independence ◽  
Financial Reports ◽  
Relationship Of ◽  
The Relationship

Financial accounting standards emphasize timeliness as one of the key components of decision-driven informationalrelevance. Accordingly, if information is not available as and when due but rather made available so late that it bears novalue for future action, then it is operationally irrelevant. To fulfil their primary objective and be useful, therefore,financial reports are expected to be characterized by relevance, reliability, completeness, and timeliness. Against thisbackground, this study examined the relationship of firm size and board independence respectively to the timeliness offinancial reporting in companies quoted on the Nigerian Stock Exchange (NSE). Secondary data pertaining to the firmswere derived from their annual reports and the NSE Fact Book for 12 years (2000-2011). Analysis of the research datainvolved test of multicollinearity, heteroskedasticity, and autocorrelation; while the multiple regression techniquefacilitated the test of research hypotheses. The results established a significant relationship between firm size andtimeliness of financial reporting; while in the case of board independence, the relationship was not significant.Consequently, it is recommended that regulatory bodies should ensure better of enforcement of standards relating totimeliness so that financial reports of the firms will be of higher value to key stakeholders.

scholarly journals Pengaruh intellectual capital terhadap financial performance dengan corporate reputation sebagai variabel moderasi

2020 ◽  
Vol 2 (3) ◽  
pp. 96
Author(s):  
Putri Purnama Sari ◽  
Rosyeni Rasyid
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Secondary Data ◽  
Total Sample ◽  
Return On Assets ◽  
Financial Reports ◽  
Company Reputation ◽  
Regression Test ◽  
The Relationship

This study aims to analyze whether there is an effect of intellectual capital on financial performance as moderated by the company's reputation. The financial performance is seen from the financial ratios, namely the ratio of profitability (return on assets).  This type of research is classified into comparative research. The population in this study were 45 banks listed on the Indonesian stock exchange in 2014-2018. Sampling in this study using purposive sampling method in order to obtain a sample of 36 banks with a total sample of 180 samples. The type of data used is secondary data obtained from the official website of the Indonesian stock exchange www.idx.id  and published financial reports on the websites of each bank sample. Based on the results of the regression test with a significant level of 0.1; The results obtained indicate (1) there is a significant effect of intellectual capital on financial performance. (2) company reputation moderates the relationship between intellectual capital and financial performance. Keywords: Intellectual capital, financial performance, company reputation

scholarly journals Capital Intensity, Leverage, Return on Asset, dan Ukuran Perusahaan Terhadap Agresivitas Pajak

2021 ◽  
pp. 134-147
Author(s):  
Andi Prasetyo ◽  
Sartika Wulandari
Keyword(s):  
Firm Size ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Capital Intensity ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Tax Aggressiveness ◽  
Directorate General

Tax aggressiveness is the act of manipulating profits carried out through tax planning that can be both legal and illegal. Measurement of tax aggressiveness using the comparison formula for tax expense and income (ETR). The purpose of this study is to test whether there is an effect of Capital Intensity, Leverage, Return on Assets, and Company Size on Tax Aggressiveness. This type of research includes quantitative research using secondary data obtained from company financial reports. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2019. The sampling technique used purposive sampling with the criteria of manufacturing companies listed on IDX, the financial reports in rupiah, and manufacturing companies with an ETR value of less than one. The samplehas met the criteria of 249 companies. The data analysis method used is panel data regression using Eviews 9.0. The results showed that Capital Intensity, Leverage,ROA and Firm Size have no effect on Tax Aggressiveness. The result of this study have implications for the Directorate General of Taxes (DGT) to detect the practice of tax aggressiveness by companies.  Keywords: Tax Agressiveness, Capital Intensity, Leverage, ROA,and Firm Size

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