Factors Influencing the Extent of Compliance with Mandatory Corporate Disclosure Requirements by Manufacturing Companies Listed at Amman Stock Exchange

2009 ◽  
pp. 23-35
Author(s):  
Mashhour A. Al-Habaybah ◽  
◽  
Subry Mushtaha ◽  
Keyword(s):  
Stock Exchange ◽  
Corporate Disclosure ◽  
Manufacturing Companies ◽  
Disclosure Requirements ◽  
Factors Influencing ◽  
Amman Stock Exchange

Factors influencing liquidity position of Indian manufacturing companies

2020 ◽  
Vol 10 (2) ◽  
pp. 243-260
Author(s):  
Amit Tripathy ◽  
Shigufta Hena Uzma
Keyword(s):  
Manufacturing Industry ◽  
Stock Exchange ◽  
Cash Holdings ◽  
Emerging Economy ◽  
Market Mechanism ◽  
Manufacturing Companies ◽  
Content Type ◽  
Factors Influencing ◽  
Indian Context ◽  
The Impact

PurposeThe purpose of this paper is to investigate the increasing demand for corporate liquidity and examines the various factors influencing the cash position of firms in India. The financial policy to hold cash gained impetus after the financial crisis when the companies faced a severe cash crunch. However, the firms operating in emerging nations have an imperfect market mechanism with stringent regulatory norms. Thus, this paper attempts to examine the determinants of corporate cash holdings in an emerging country like India.Design/methodology/approachThe paper focuses on the impact of various factors (leverage, firm size, profitability, growth along with other variables), on the cash structure of all the manufacturing companies listed on the Bombay stock exchange. The study employs panel data methodologies over a sample of 323 firms over a period of eight years from 2010 to 2017.FindingsSignificant estimators affecting cash holdings of a firm are the size of a firm, debt levels, tangibility, sales growth and research and development expense. Overall, the study finds evidence on the existence of Pecking Order theory in explaining the determinants of cash holdings in the Indian market.Research limitations/implicationsThe study attempts to explore the critical determinants of cash in the Indian context which can be useful for managers and academicians to understand how the key theories of cash holdings operate in an emerging economy like India.Originality/valueIndia is an emerging economy and has recently gained global attention and has become a hotspot for foreign investments. Thus, this paper explores pieces of evidence on the critical factors affecting cash holdings in India. The study would provide an understanding of the existing cash policy in the Indian context and attempts to find the changes in the financing structure adopted by the manufacturing industry in the given period.

scholarly journals FAKTOR-FAKTOR YANG MEMENGARUHI PROFITABILITAS PERUSAHAAN MANUFAKTUR YANG LISTED DI BURSA EFEK INDONESIA

2015 ◽  
Vol 11 (2) ◽  
pp. 143
Author(s):  
Winarno Winarno ◽  
Lina Nur Hidayati ◽  
Arum Darmawati
Keyword(s):  
Market Share ◽  
Sampling Method ◽  
Stock Exchange ◽  
Capital Intensity ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Determinant Factors ◽  
Factors Influencing

Abstrak: Faktor-Faktor yang Memengaruhi Profitabilitas Perusahaan Manufaktur yang Listed di Bursa Efek Indonesia. Penelitian ini bertujuan untuk mengetahui pengaruh pangsa pasar (market share), leverage, intensitas modal, pertumbuhan penjualan dan total assets baik secara parsial maupun simultan terhadap profitabilitas perusahaan manufaktur yang listed di Bursa Efek Indonesia. Penelitian ini termasuk penelitian kausalitas, sampel yang digunakan 86 perusahaan dan 329 pengamatan. Data diambil dengan metode purposive sampling. Intensitas modal dan total assets berpengaruh positif dan signifikan terhadap profitabilitas, sedangkan market share (pangsa pasar), leverage dan pertumbuhan penjualan tidak berpengaruh terhadap profitabilitas.Kata Kunci: Market Share, Leverage, Intensitas Modal, Pertumbuhan penjualan, Total Assets, ProfitabilitasAbstract: Determinant Factors Influencing The Profitability of Manufacturing Companies Listed on The Indonesia Stock Exchange. This research aimed to know the influence of market share, Leverage, Capital Intensity, growth of sales and Total Assets either partially or simultaneous to the profitability of the manufacturing companies listed on the Indonesia Stock Exchange. This research included research of causality, the sample used 86 companies and 329 observations. The data were taken with purposive sampling method. The intensity of capital and total assets turnover had a positive and significant effect on profitability, while market share, leverage and sales growth had no effect on the profitability.Keywords: Market Share, Leverage, Intensity of Capital and Total Assets, Profitability

scholarly journals Determinants of Stock Prices: Evidence of Manufacturing Companies Listed on the Indonesia Stock Exchange

2021 ◽  
Vol 4 (1) ◽  
pp. 104-113
Author(s):  
Deafatunnizwa Ulfida ◽  
Nadirsyah Nadirsyah ◽  
Ridwan Ibrahim
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Stock Prices ◽  
Design Methodology ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Audit Report ◽  
Audit Opinion ◽  
Factors Influencing

Objective – This study aimed to test and analyze the effect of the audit opinion, audit report lag, profitability, and leverage on stock prices in manufacturing companies listed on the Indonesian Stock Exchange (BEI) for the period of 2012-2018, either simultaneously or partially.  Design/methodology – A total of 55 manufacturing companies were the samples of this study, and they were collected using a purposive sampling technique. Data analysis was conducted using multiple linear regression. Results – This study indicates that simultaneously audit opinion, audit report lag, profitability, and leverage can affect stock prices. Partially, auditing report lag and profitability calculated using ROA can affect stock prices. Meanwhile, audit opinion and leverage partially do not affect stock prices. Contribution – this study provides evidence on the factors influencing the stock prices specifically within the environment of listed manufacturing companies in Indonesia.

scholarly journals Pengaruh Media Exposure Tehradap Pengungkapan Corporate Social Responsibility Perusahaan Manufaktur Terdaftar di BEI

Equity ◽  
2019 ◽  
Vol 22 (1) ◽  
pp. 12
Author(s):  
Dr. Sparta ◽  
Desak Kadek Rheadanti
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Stock Exchange ◽  
Media Exposure ◽  
Environmental Responsibility ◽  
Corporate Disclosure ◽  
Test Results ◽  
Manufacturing Companies ◽  
Disclosure Policy ◽  
Corporate Social

Social and environmental responsibility becomes one of the components of corporate disclosure listed on Indonesia Stock Exchange (BEI). This study examines the factors that influence the disclosure policy of social and environmental responsibility to manufacturing companies on BEI by expanding disclosure items. Factors suspected to affect social and environmental responsibility disclosure policies are media exposure, firm size, profitability and leverage. The research sample is a manufacturing company that discloses social and environmental responsibility in the period 2013-2015. The number of sample companies is 31. The number of observations used is 93 observations. The disclosure policy of social and environmental responsibility is measured by the disclosure index. This index is measured by the disclosure item in the Reporting Guidelines contained in General Repoting Initiatives (GRI). Hypothesis testing is done by multiple regression analysis. The test results fail to prove the effect of media exposure, firm size and profitability on the disclosure of social and environmental responsibility.

scholarly journals Code of ethics for professional accountants and change the external auditor: A study of the emerging markets

2021 ◽  
Vol 18 (3) ◽  
pp. 201-212
Author(s):  
Abdel Razaq Farah Freihat ◽  
Ismail Hamad Al-Shaar ◽  
Ayda Farahn
Keyword(s):  
Code Of Ethics ◽  
Stock Exchange ◽  
Financial Statements ◽  
Manufacturing Firms ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
External Auditors ◽  
Industrial Companies ◽  
Amman Stock Exchange ◽  
External Auditor

To ensure the independence of auditors and the credibility of financial statements, this study investigates if Jordanian manufacturing companies change their external auditors. Moreover, assess if that change is influenced by the International Code of Ethics for Professional Accountants (ICEPA). The study figured out the viewpoints of external auditors and financial managers of public industrial companies listed on the Amman Stock Exchange. Auditor’s changing data is gathered from the annual reports of (59) manufacturing firms from 2006 to 2015. (280) questionnaires were collected from financial managers and auditors of manufacturing firms to assess if auditors comply with ICEPA. The binomial test and the logistic regression analysis were used. The study showed that the change of the external auditor in Jordanian companies is significantly affected by the ICEPA. However, external auditors and financial managers have different views of the effects of the ICEPA on the change of the external auditor in Jordan.

scholarly journals Earning Management Practices within ERP Environment: A Case Study of ERP’s Companies Listed in Amman Stock Exchange

2021 ◽  
Vol 18 ◽  
pp. 846-854
Author(s):  
Sulaiman Weshah ◽  
Mohammad Elessa ◽  
Ayman Shanti ◽  
Rafat Salameh ◽  
Saqer Al-Tahat
Keyword(s):  
Management Practices ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Financial Statements ◽  
Earning Management ◽  
Manufacturing Companies ◽  
Erp Systems ◽  
Insurance Sector ◽  
Enterprise Resources Planning ◽  
Amman Stock Exchange

The present study aims to explore if the earning management practices differ for companies adopted Enterprise Resources Planning (ERP) systems within three categories (Bank and Insurance, Services, and Manufacturing) companies of listed (ERP)’s companies in Amman Stock Exchange (ASE). Therefore, their financial statements from 2012 to 2019 have been analysed depending on modified Jones model (1995). The study revealed that there is a positive relationship between (ERP)’s manufacturing sector companies with earning management practices, while there is no statistically significant correlation between the (ERP)’s services sector companies, (ERP)’s bank and insurance sector companies with earning management. Also, it doesn’t matter of adopting ERP systems to be engaged or not with earning management practices. Therefore, the study recommends users of manufacturing companies’ financial statement to focus on the increase inside financial statements of manufacturing sector

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