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.

scholarly journals The Moderating Role of CSR On the Antecedents And Out Come of Earnings Management in The Iraqi Firm

2021 ◽  
Author(s):  
Mohammed Ghanim Ahmed ◽  
Yuvaraj Ganesan ◽  
Fathyah Hashim
Keyword(s):  
Earnings Management ◽  
Stakeholder Theory ◽  
Audit Committee ◽  
Secondary Data ◽  
Annual Reports ◽  
Financial Reports ◽  
Csr Disclosure ◽  
The Impact ◽  
Moderating Role

The increase in the number of firms manipulating financial reports has misled shareholders' investment decisions and resulted in an indelible blot on foreign investors’ trust. Due to earnings management (EM) practice, managers' inefficiency, and lack of transparency in Iraq companies. This study tested the influence of the corporate governance mechanisms (CG), (board independence, audit committee, meeting frequency) on EM based on agency theory, as well, to link between EM and firm's performance (FP) in Iraqi listed companies and the impact of moderating role of corporate social responsibility (CSR) based on the Stakeholder Theory. The study's sample consists of 65 companies for the 2013-2018 financial years. Data were collected mainly from the annual reports (secondary data) of the Iraqi listed firms. This study uses the M-score model to detect EM practices as practical techniques in detecting earnings manipulation practices. The panel static model estimators. Hence, this paper adds to the CG literature from the perspective of stakeholder theory using Iraq's unique industrial environment. Based on the research results, policy-makers might use the study‘s findings to recognize the essential roles of several CG mechanisms in alleviating the opportunistic practices in Iraq. Further, companies should also be encouraged to enhance the CSR disclosure quality.

scholarly journals Perceived Gambling Availability and Adolescent Gambling Behavior: the Moderating Role of Self-Efficacy

2022 ◽  
Author(s):  
Alberto Parrado-González ◽  
Fermín Fernández-Calderón ◽  
José C. León-Jariego
Keyword(s):  
Problem Gambling ◽  
Self Efficacy ◽  
Gambling Behavior ◽  
Hierarchical Regression ◽  
Adolescent Gambling ◽  
Regulatory Policies ◽  
The Impact ◽  
Moderating Role ◽  
Gambling Frequency

Abstract Geographic accessibility has been linked to gambling behavior, but little is known about whether the perception of gambling availability in both offline and online venues is prospectively associated with adolescent gambling behavior. Further, relatively few studies have analyzed the interaction between environmental and individual factors in explaining adolescent gambling and problem gambling. This prospective study examined the association between perceived gambling availability, gambling frequency, and problem gambling among 554 adolescents aged 13–17 years (mean = 15.1, female 47.4%) and explored the moderating role of self-efficacy to control gambling in these associations. Participants completed assessments of perceived gambling availability and gambling self-efficacy at baseline. Gambling frequency and problem gambling were measured at follow-up. Two separate hierarchical regression models were applied to analyze the relationship of perceived gambling availability with gambling behavior and the moderating role of gambling self-efficacy. Results showed that a greater perception of gambling availability was associated with a higher gambling frequency and more problem gambling in adolescents. The impact of perceived gambling availability on gambling frequency and problem gambling was lower among participants with moderate gambling self-efficacy in comparison with participants with low gambling self-efficacy. In those adolescents with high self-efficacy to control gambling, perceived gambling availability was not associated either with gambling frequency or problem gambling. These results suggest the usefulness of implementing regulatory policies aimed at reducing gambling availability in adolescents, and the design of preventative interventions aimed at enhancing self-efficacy to control gambling.

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 impact CSR Disclosure on Earnings Quality: Analytical Study on Saudi Basic Materials Sector: أثر الإفصاح عن المسؤولية الاجتماعية على جودة الأرباح دراسة تحليلية في قطاع المواد الأساسية السعودي 2015-2017م

2019 ◽  
Vol 3 (6) ◽  
Author(s):  
Sarah Abdullah Ahmed Al-Maliki  -Najla Ibrahim Abdul Rahman
Keyword(s):  
Social Responsibility ◽  
Significant Relationship ◽  
Strong Positive Correlation ◽  
Financial Reports ◽  
Accruals Quality ◽  
Accounting Accruals ◽  
Csr Disclosure ◽  
The Impact

The current study aims to gain insight on the effect of social responsibility disclosure on the quality of earnings in (42) Saudi Basic Materials companies listed in the Saudi Financial Market. The extrapolation approach has been used to achieve the goals of the study. Also, the descriptive analytical approach has been employed to analyze the content of the financial reports of the sample companies for the period (2015 – 2017) in order to determine the level of disclosure of social responsibility. The quality of earnings has been measured by using the Modified Jones Model. The most significant study findings show that 92.5% of the sample companies disclosed their social responsibility using descriptive disclosure methods. The study findings also show that there is a statistically significant relationship between disclosure of social responsibility and between the improvement of the quality of earnings in the Basic Materials sector due to the strong positive correlation between discretionary accounting accruals and disclosure of social responsibility. The study has also found that there is a statistically significant relationship between social responsibility and between the effectiveness of the accruals method in measuring the quality of earnings in the Saudi Basic Materials sector, where the accruals quality method proved to be efficient in measuring the quality of earnings. In view of the findings, the study recommends to actively promote the role of the organizations that regulate social responsibility in order to increase the level of social responsibility, and to promote the role of monitoring which will in turn improve the quality and level of earnings. 

Assessing the impact of readiness factors on e-government outcomes

2016 ◽  
Vol 34 (3) ◽  
pp. 222-241 ◽  
Author(s):  
Abbas Keramati ◽  
Iman Behmanesh ◽  
Hamid Noori
Keyword(s):  
Theory And Practice ◽  
Policy Implications ◽  
Hierarchical Regression ◽  
Senior Managers ◽  
Factors Affecting ◽  
Proposed Model ◽  
The Impact ◽  
The Relationship ◽  
Moderating Role

Many have studied different factors affecting e-government performance, but there is little research on the role of readiness factors, which may impact e-government outcomes indirectly. This study presents a conceptual model with the aim of determining the role of readiness factors in the relationship between e-government factors and e-government outcomes. E-government factors are comprised of citizens, businesses, and government itself. Also, readiness factors are categorized into three main groups, namely governing, technical, and organizational. A questionnaire was designed and completed by 90 e-government senior managers at multiple government agencies of Iran expressing their opinions on several factors impacting e-government outcomes within their organizations. The results of hierarchical regression analysis strongly support the appropriateness of the proposed model and prove that readiness factors play a moderating role in the relationship between e-government factors and e-government outcomes. Also, the results of latent moderated structuring (LMS) technique show that ‘organizational’ readiness factors have the most important effect on e-government outcomes. Finally, some policy implications are provided for better understanding of the role and importance of readiness factors in theory and practice.

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.

Auditor Tenure and Stock Price Idiosyncratic Volatility: The Moderating Role of Industry Specialization

2015 ◽  
Vol 35 (2) ◽  
pp. 147-166 ◽  
Author(s):  
Lixin (Nancy) Su ◽  
Xuezhou (Rachel) Zhao ◽  
Gaoguang (Stephen) Zhou
Keyword(s):  
Stock Prices ◽  
Stock Price ◽  
Idiosyncratic Volatility ◽  
Specific Information ◽  
Financial Reports ◽  
Industry Specialization ◽  
Auditor Tenure ◽  
Moderating Role

SUMMARY In this study, we examine how investors perceive the quality of financial reports audited by auditors with long tenure. We argue that auditor tenure is an important characteristic that influences the effectiveness of audits and thus affects the amount of firm-specific information that is included in stock prices by investors. Based on a sample of U.S. firms from 2003 to 2012, we show that longer tenure is associated with higher stock price idiosyncratic volatility. Further analyses reveal that this effect is only present for industry-specialist auditors, suggesting that the effect of tenure on idiosyncratic volatility is contingent on industry expertise. Our results have a number of implications for the financial markets and the accounting and auditing professions.

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