scholarly journals IFRS 4 Disclosure and Firm Performance of Insurance Companies in Nigeria

2021 ◽  
pp. 27-38
Author(s):  
Hadiza Ahmed Suleiman ◽  
Abdulraham Bala Sani
Keyword(s):  
Firm Size ◽  
Significant Relationship ◽  
Insurance Companies ◽  
Accounting Standard ◽  
Ifrs 4 ◽  
Monitoring And Enforcement ◽  
Enforcement Mechanisms ◽  
And Performance ◽  
The Relationship ◽  
International Accounting Standard

IFRS 4 is an International Accounting Standard Board providing guideline for the accounting of insurance contract. This paper therefore, examined the compliance of IFRS 4 and performance of quoted Insurance Companies in Nigeria. The study further  investigate the extent of compliance with disclosure requirements of IFRS 4 and determined the relationship between ROA, liquidity, ROE, leverage and firm size with compliance of IFRS4 disclosure. Quantitative grading system was used to investigate the extent of compliance. Multiple regression analysis was further used to find out the relationship between ROA, liquidity, ROE, leverage and firm size with compliance of IFRS 4 disclosures. The study found that the sampled companies complied at 90% which suggest a strong compliance. ROA, ROE, and Liquidity have a positive significant relationship with compliance with a p-values of 0.0324<0.05, 0.01<0.05, and 0.0247<0.05 respectively. The study also found that leverage is negative but has a significant relationship with compliance. Therefore, the study recommends that, the Inspectorate unit which is the monitoring and enforcement mechanisms need to be improved upon. Although, the level of compliance is good, but mandatory disclosures are meant to be fully complied with 100%.

scholarly journals The Relationship Between The Effectiveness Of Risk Diversification and Corporate Performance

2011 ◽  
Vol 9 (3) ◽  
pp. 1 ◽  
Author(s):  
John S. Jahera, Jr. ◽  
Sharon L. Oswald ◽  
Kelley McMillan
Keyword(s):  
Firm Size ◽  
Significant Relationship ◽  
Performance Measure ◽  
Prior Work ◽  
Risk Diversification ◽  
Diversification Strategies ◽  
And Performance ◽  
Corporate Risk ◽  
The Relationship ◽  
Larger Sample

This research examines the relationship between corporate risk diversification and financial performance. Prior research is extended by the use of a risk-adjusted performance measure typically used in the finance literature and a market-based measure of risk diversification. The analysis also uses a larger sample size than prior work, and controls for both firm size and ownership differences. The results support the hypothesis of a significant relationship between corporate risk diversification and performance. These findings are relevant for managers evaluating diversification strategies, for shareholders selecting appropriate firms for investment, and for researchers seeking to explain performance differences.

scholarly journals Evaluation of the Relationship between Personality and Conservatism of Investors in the Stock Exchange (Case Study: Insurance Companies)

2021 ◽  
Vol 8 (SPE3) ◽  
Author(s):  
Mahsa Mohseni
Keyword(s):  
Significant Relationship ◽  
Stock Exchange ◽  
Pearson Correlation ◽  
Simple Random Sampling ◽  
Insurance Companies ◽  
Statistical Population ◽  
Pearson Correlation Test ◽  
Correlational Method ◽  
The Relationship

The purpose of this research to "investigate the relationship between personality and conservatism of investors of insurance companies listed on the Tehran Stock Exchange." The present study was applied research in terms of purpose, which has employed a descriptive and correlational method. The statistical population of this research included all people who buy and sell shares of insurance companies listed on the Tehran Stock Exchange. According to Cochran's formula, the sample size was determined as much as 384 people collected by a simple random sampling method. The research instruments were the Conservative Questionnaire based on the Gribel and Leighton (1999) and McCrae and Costa (1985) five-factor personality questionnaire. The questionnaire’s validity was confirmed by 20 experts, and the reliability of all three questionnaires was acceptable for all three questionnaires due to Cronbach's alpha above 0.79. The data analysis was conducted using the Pearson correlation test and regression analysis. The results indicated a significant relationship between the investors’ personality and their conservatism in the Tehran Stock Exchange. There was also a significant relationship between all personality components except for extraversion with the investor’s conservatism in the Tehran Stock Exchange.

Organizational Culture and Effect on Organizational Performance

2017 ◽  
pp. 1314-1328
Author(s):  
Anas M. Bashayreh
Keyword(s):  
Organizational Culture ◽  
Organizational Performance ◽  
Significant Relationship ◽  
Study Data ◽  
Insurance Companies ◽  
Culture Dimensions ◽  
Policies And Procedures ◽  
The Relationship ◽  
Organizational Expectations

Organizational culture is an important part to be considered by dynamic organizations in order to develop some competitive advantage to ensure enhanced organizational performance. This study aims to close the gap between understanding the role of organizational culture and the effect on organizational performance among the employees in insurance companies. The objective of this study is to examine the relationship between the dimensions of organizational culture and organizational performance among insurance companies operating in the Jordanian market. A sample of 240 respondents that were selected randomly from insurance companies participated in this study. Data were collected by survey questionnaire. Both descriptive and influential statistic namely frequency, mean, and multiple regression were used to analyze the data. The result shows that there is limited significant relationship between organizational expectations, encourage development, behavioral styles, and stability and communication and organizational performance. The results also showed that a significant relationship exists between policies and procedures and organizational performance. This study explored the results of the effect of organizational culture dimensions on organizational performance and to assess which organizational culture dimensions have a larger marginal impact on organizational performance. This study improved the managers' understanding on a way to improve organizational culture dimensions that have a vital impact on overall performance.

scholarly journals Relationship between VO2max, under Water Swim Testing and Artistic Swim Solo Performance

2020 ◽  
Vol 4 (01) ◽  
pp. E27-E31
Author(s):  
Eric Viana ◽  
David J Bentley ◽  
Heather M. Logan-Sprenger
Keyword(s):  
Oxygen Consumption ◽  
Significant Relationship ◽  
Ventilatory Threshold ◽  
Important Determinant ◽  
Peak Oxygen Consumption ◽  
Solo Performance ◽  
Performance Score ◽  
Swim Test ◽  
And Performance ◽  
The Relationship

AbstractThe purpose of this study was to evaluate the relationship between: 1) laboratory-determined cycling peak oxygen consumption (VO2max) and AS performance in a new underwater swim test (UWST), and 2) cycling VO2max and ventilatory threshold (VT) in cycling and performance score during a simulated AS solo routine. Trained artistic swimmers (n=15, 15.8±0.8 yrs., height: 169.1±5.4 cm, body mass: 57.1±6.3 kg) completed (1) a maximal incremental cycle test to exhaustion to determine VO2max, (2) the UWST which comprised 275 m of freestyle and underwater breaststroke, and (3) a simulated solo competition where artistic swimming elements were evaluated by five FINA judges. There was a significant correlation between mean element score and (i) VO2max (48±4 mL. kg.min−1, r=0.44, p=0.05), and (ii) UWST (r=−0.64, p=0.005). However, there was an insignificant relationship between cycling ventilatory threshold and mean element score (r=–0.36, p=0.10). In addition, the results demonstrate a significant relationship between HR at the ventilatory threshold and peak HR of the UWST (r=–0.64, p=0.014). The results of this study demonstrate that VO2max is an important determinant of AS performance. In addition, the UWST appears to be a useful indicator of AS performance.

scholarly journals The Effect of Institutional Factors on the Profitability Risk in the Insurance Companies Listed in the Saudi Stock Market

2018 ◽  
Vol 11 (7) ◽  
pp. 12
Author(s):  
Abdulaziz Mohammed Alsahlawi
Keyword(s):  
Regression Analysis ◽  
Stock Market ◽  
Multiple Regression Analysis ◽  
Firm Size ◽  
Capital Market ◽  
Significant Relationship ◽  
Institutional Factors ◽  
Insurance Companies ◽  
Return On Assets ◽  
Insurance Firms

This paper conducted an investigation into the effect of institutional factors namely, leverage, capital market assets, and firm size on the risk of profitability among Saudi insurance companies listed in the Saudi Stock market (Tadawul). The paper also determined if the institutional theory has a significant impact on the profitability risk of Saudi insurance firms. On the basis of the findings from the multiple regression analysis that was conducted on the data obtained, the study’s institutional factors namely, leverage, capital market assets, and firm size had a significant relationship with the return on assets of the Saudi insurance companies, which in turn, increased their profitability. In other words, the findings supported the contribution of leverage, capital market assets and firm size to the profitability of Saudi insurance companies and provided considerable directions as to developing a strategy of profitability among the companies.

scholarly journals A Survey of the Relationship between Intellectual Capital and Performance of the Private Insurance Companies of Iran

2014 ◽  
Vol 114 ◽  
pp. 699-705
Author(s):  
Mohammad Vafaee Yeganeh ◽  
Bahman Yasbolaghi SHarahi ◽  
Esfandyar Mohammadi ◽  
Fatemeh Havas Beigi
Keyword(s):  
Intellectual Capital ◽  
Private Insurance ◽  
Insurance Companies ◽  
And Performance ◽  
The Relationship

scholarly journals The Mediating Role of Job Satisfaction in the Relationship between Compensation and Work Environment on Performance

2021 ◽  
Vol 6 (2) ◽  
pp. 110-116
Author(s):  
Ilzar Daud ◽  
Nur Afifah
Keyword(s):  
Job Satisfaction ◽  
Developing Countries ◽  
Work Environment ◽  
Significant Relationship ◽  
Jel Classification ◽  
Mediating Role ◽  
Census Techniques ◽  
And Performance ◽  
The Relationship

Objective - The purpose of this study is to identify the relationship between compensation and work environment on performance through job satisfaction. Methodology/Technique - The population in this study is 150 employees from a State-Owned Bank. The sampling method uses census techniques so that the number of samples used is 150 employees. The research data was collected using a questionnaire, which is then analyzed using a path analysis technique (SPSS software) to examine the relationships among the constructs, which are: compensation, work environment, job satisfaction and performance. Findings –The results of this study indicate that compensation has a significant relationship between job satisfaction, and the work environment has a significant relationship on job satisfaction. The results also prove that compensation has no relationship on performance, work environment has a significant relationship on performance, and job satisfaction has a significant relationship on performance. The results of this study also indicate that as an indirect effect, compensation has a significant relationship on performance through job satisfaction and the work environment has a significant relationship on performance through job satisfaction. Novelty - Previous studies have been carried out in many western countries, raising doubts about generalizations in the same research results in developing countries such as Indonesia. Therefore, the novelty in this study is carried out in the context of developing countries, especially in State-Owned Banks in West Kalimantan, Indonesia. Type of Paper: Empirical. JEL Classification: L22, M12, M19. Keywords: Compensation; Work Environment; Job Satisfaction; Performance Reference to this paper should be made as follows: Daud, I; Afifah, N. (2021). The Mediating Role of Job Satisfaction in the Relationship between Compensation and Work Environment on Performance, Journal of Management and Marketing Review, 6(2) 110 – 116. https://doi.org/10.35609/jmmr.2021.6.2(2)

scholarly journals Effect of auditor quality on auditor auditee negotiation outcomes

2008 ◽  
Vol 5 (4) ◽  
pp. 373-383
Author(s):  
Manel Hadriche Sahnoun ◽  
Mohamed Ali Zarai
Keyword(s):  
Financial Reporting ◽  
Firm Size ◽  
Significant Relationship ◽  
Audit Firm ◽  
Auditor Tenure ◽  
Auditor Quality ◽  
And Performance ◽  
The Impact ◽  
Negotiation Outcome ◽  
Industry Specialist

The purpose of this paper is to study the impact of some attributes of auditor quality such as: auditor tenure, auditor industry specialist, auditor experience and the audit firm size on auditor auditee negotiation outcomes. For the entire sample of 81 Tunisians firms, our results indicate positive and significant relationship between auditor tenure, auditor experience and the extent to which the auditee agreed with the auditor over the financial reporting issues. On the other hand, the results indicate a positive but non-significant relationship between the auditor industry specialist and the negotiation outcome. For the audit firm size, we find that auditees are more likely to agree with big 4 audits firms. Indeed, we find no significant relationship between importance, size and performance of the auditee and auditor auditee negotiation outcome

scholarly journals HUBUNGAN ANTARA MOTIVASI KERJA DAN KEMAMPUAN KERJA DENGAN KINERJA PETUGAS REKAM MEDIS DI RUMAH SAKIT LAVALETTE MALANG

2017 ◽  
Vol 2 (1) ◽  
pp. 43
Author(s):  
Viska Yolanda ◽  
Setyo Budiwanto ◽  
Septa Katmawanti
Keyword(s):  
Medical Record ◽  
Work Ability ◽  
Significant Relationship ◽  
Work Motivation ◽  
Ability Factor ◽  
Low Performance ◽  
And Performance ◽  
Service Standards ◽  
The Relationship

Abstract :Medical record services in hospitals has not fulfill the quality of good medical record. Based on Minimum Service Standards (SPM) of medical record in Lavalette Hospital in 2015 shows that overall indicator of SPM medical record has not reached the target as stated in Kepmenkes No. 129/Menkes/SK/II/2008. It is because performance of medical record officer in the Lavalette Hospital can be said that not good enough in its implementation. The factors that cause high low performance is an ability factor and motivation factor. This research aims to study the relationship between work motivation and work ability with performance of medical record officer at Lavalette Hospital. This method of research was explanatory survey. The subject of research was all medical record officers with number of people is 7 . C ollecting data using questionnaires, observation and interview sheets. Analysis of data using statistical test of Rank Spearman. Based on these results of research by comparing rho count value with rho table value (α=0.05) 0.786, shows that there is no significant relationship between work motivation and performance (0.661<0.786) and there is a significant relationship between work ability and performance (0.813>0.786).Keywords :Work Motivation, Work Ability, Perfomance of Medical Record OfficersAbstrak :Pelayanan rekam medis di rumah sakit masih belum memenuhi mutu rekam medis yang baik. Berdasarkan Standar Pelayanan Minimal (SPM) rekam medis Rumah Sakit Lavalette tahun 2015, menunjukkan bahwa keseluruhan indikator SPM rekam medis belum mencapai sasaran sesuai yang tercantum pada Kepmenkes No. 129/Menkes/SK/II/2008. Hal ini disebabkan karena kinerja petugas rekam medis di Rumah Sakit Lavalette masih kurang baik dalam pelaksanaannya. Faktor yang berhubungan dengan tinggi rendahnya kinerja adalah faktor kemampuan dan faktor motivasi. Penelitian ini bertujuan untuk mengetahui hubungan antara motivasi kerja dan kemampuan kerja dengan kinerja petugas rekam medis di Rumah Sakit Lavalette. Metode penelitian yang digunakan adalah penelitian survei explanatory. Subyek penelitian adalah seluruh petugas rekam medis yang berjumlah 7 orang. Pengumpulan data menggunakan kuesioner, lembar observasi dan wawancara. Analisis data yang digunakan adalah uji korelasi Rank Spearman. Berdasarkan hasil penelitian dengan membandingkan nilai rho hitung dengan nilai rho tabel (α=0,05) 0,786 menunjukkan bahwa tidak ada hubungan yang signifikan antara motivasi kerja dengan kinerja (0,661<0,786) dan ada hubungan yang signifikan antara kemampuan kerja dengan kinerja (0,813>0,786).Kata kunci :Motivasi Kerja, Kemampuan Kerja, Kinerja Petugas Rekam Medis

scholarly journals ALTERNATIVE DELIVERY MODE (ADM) PROGRAM DELIVERY AND PERFORMANCE OF STUDENTS

2020 ◽  
Vol 5 (2) ◽  
Author(s):  
Nelson E. Lucero
Keyword(s):  
Academic Performance ◽  
Elementary Schools ◽  
Significant Relationship ◽  
Delivery Mode ◽  
Gender And Age ◽  
Significant Difference ◽  
And Performance ◽  
Relationship Of ◽  
The Relationship ◽  
Alternative Delivery

Alternative Delivery Mode (ADM) of instruction had become an option of schools, parents, and learners to access education. Despite its implementation for several years, research on its delivery and students’ academic performance was not endeavored. Hence, this study was conducted to determine the relationship of Alternative Delivery Mode (ADM) program and performance of the students. The respondents of the study were 30 students from nine elementary schools in the Division of Digos, Davao del Sur. Results showed that most of the respondents enrolled in the Alternative Delivery Mode (ADM) were male, at age 11, and were laborers. Most of them were low performers. The respondents rated the Alternative Delivery Mode (ADM) implementation as moderate. It further revealed that there was no significant difference in the level of implementation of Alternative Delivery Mode in terms of gender and age but it showed significant relationship between the level of implementation of the program and the performance of the students. Intensification of Alternative Delivery Mode (ADM) was recommended. <p> </p><p><strong> Article visualizations:</strong></p><p><img src="/-counters-/edu_01/0720/a.php" alt="Hit counter" /></p>

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