The effect of accounting culture of performance management in companies listed in Tehran Stock Exchange

This study aims to analyze and determined the relationship of leverage on corporate profitability.The study wanted to analyze the relationship between financial leverage, operating leverage, combined leverage, and debt equity ratio of earning per share. The aim is to explain how the earning capacity gain is influenced by the performance management fixed operating costs and fixed financial costs. In addition this study also explains the relationship between Debt Equity Ratio and Earning Per Share. In this study, selected on food and beverage manufacturing subindustry listed on the Indonesia Stock Exchange during a periode of 11 years from 1999 — 2009. Using Kruskal Wallis testing, spearman correlation analysis and the classical assumption of normality. The result showed that the data DFL, DOL, and DCL didn't differ significantly in manufacturing subindustry. fry the DER and EPS data show that differ significantly in manufacturing subindustry of food and beverages. In addition these studies show that the DFL and DCL have a positive relationship to the EPS, while the DOL and the DER ha.s'a negative relationship to the EPS.Keywords : DCL, DER, DFL, DOL, Earning Per Share, Leverage, and Profitability

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Effect of Corporate Social Responsibility (CSR) and Compensation For Performance Management Manufacturing Companies Listed in Indonesia Stock Exchange Year 2014-2018

AFEBI Management and Business Review ◽

10.47312/ambr.v4i02.248 ◽

2020 ◽

Vol 4 (02) ◽

pp. 129

Author(s):

Yosafat Gea

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Performance Management ◽

Stock Exchange ◽

Company Performance ◽

Significant Positive Effect ◽

Manufacturing Companies ◽

Compensation Management ◽

Corporate Social ◽

Positive Effect

In the midst of an increasingly modern business, requires companies to compete in maintaining their business and increase profits. Companies are also required not only for profit, but also improve the lives of the people, workers, stakeholders and gain confidence in the public eye. To achieve these objectives the company must pay attention to the company's performance and the factors that support the continuity of the company's performance. Corporate social responsibility and compensation management is an important aspect that should be viewed by the company to the sustainability of future performance. With the background of the problem, this study aims to examine the influence of corporate social responsibility and management compensation to company performance. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange 2014-2018 period as many as 153 companies with a total sample of 21 companies were selected based on criteria predetermined. The analytical method used in this research is multiple linear regression and the results show that corporate social responsibility is a significant positive effect on company performance and compensation management is not significant positive effect on company performance. The more disclosures made by the company in the annual report the company's performance is increasing.

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Effect of Corporate Social Responsibility (CSR) and Compensation For Performance Management Manufacturing Companies Listed in Indonesia Stock Exchange Year 2014-2018

AFEBI Management and Business Review ◽

10.47312/ambr.v4i2.248 ◽

2019 ◽

Vol 4 (2) ◽

pp. 115

Author(s):

Yosafat Gea ◽

Haryetti Haryetti

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Performance Management ◽

Stock Exchange ◽

Company Performance ◽

Significant Positive Effect ◽

Manufacturing Companies ◽

Compensation Management ◽

Corporate Social ◽

Positive Effect

In the midst of an increasingly modern business, requires companies to compete in maintaining their business and increase profits. Companies are also required not only for profit, but also improve the lives of the people, workers, stakeholders and gain confidence in the public eye. To achieve these objectives the company must pay attention to the company's performance and the factors that support the continuity of the company's performance. Corporate social responsibility and compensation management is an important aspect that should be viewed by the company to the sustainability of future performance. With the background of the problem, this study aims to examine the influence of corporate social responsibility and management compensation to company performance. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange 2014-2018 period as many as 153 companies with a total sample of 21 companies were selected based on criteria predetermined. The analytical method used in this research is multiple linear regression and the results show that corporate social responsibility is a significant positive effect on company performance and compensation management is not significant positive effect on company performance. The more disclosures made by the company in the annual report the company's performance is increasing.

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The impact of budgetary planning on resource allocation: evidence from a developing country

African Journal of Economic and Management Studies ◽

10.1108/ajems-03-2017-0056 ◽

2018 ◽

Vol 9 (1) ◽

pp. 88-100 ◽

Cited By ~ 1

Author(s):

Amoako Kwarteng

Keyword(s):

Resource Allocation ◽

Performance Management ◽

Structural Equation ◽

Stock Exchange ◽

Equation Modeling ◽

Content Type ◽

Budget Planning ◽

Business Executive ◽

Ghana Stock Exchange ◽

The Impact

Purpose The purpose of this paper is to empirically examine whether firms in Ghana allocate resources through the use of budgetary planning principles. Design/methodology/approach A survey was conducted using top business executive and budget holders of the firms listed on the Ghana Stock Exchange. The data were analyzed using the structural equation modeling (SEM) and, in particular, the PLS-SEM approach. Findings The study demonstrates that there is a statistically significant relationship between budgeting, performance management, and resource allocation constructs. The results indicate that performance management partially mediates the relations between budget planning and resource allocation. This indicates that firms in Ghana behave optimally by allocating resource using budgetary planning principles. Research limitations/implications The study is limited to the firms listed on the Ghana Stock Exchange. As a policy implication, this study has established that efficiency revolves around making the possible use of a given set of resources and as such firms in Ghana allocate resources through the use of budget. Originality/value There have been just a few studies that tried to integrate budgeting, performance management, and resource allocation in a comprehensive framework to deal with agency problems.

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Pengaruh Financial Distress Dan Leverage Terhadap Konservatisme Akuntansi

Akuisisi: Jurnal Akuntansi ◽

10.24127/akuisisi.v14i1.251 ◽

2018 ◽

Vol 14 (1) ◽

pp. 59-69

Author(s):

Susi Sulastri ◽

Yane Devi Anna

Keyword(s):

Performance Management ◽

Financial Distress ◽

Stock Exchange ◽

Financial Statements ◽

Accounting Conservatism ◽

Mining Companies ◽

Verification Methods

The financial statements are a description of a company's performance. Management is given the flexibility in choosing accounting methods that will be used one of them by applying accounting conservatism. The purpose of this study is to determine the effect of financial distress and leverage on accounting conservatism. The methods used in this study are descriptive and verification methods. The population of this study is mining companies listed on the Indonesia Stock Exchange in 2012-2016.The results of this study indicate that partially financial distress have a significant on accounting conservatism and the leverage have a significant on accounting conservatism. Simultaneously shows that financial distress and the leverage have a significant on accounting conservatism.Keywords: financial distress, leverage , accounting conservatism

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Corporate governance and performance: An analysis of Italian listed companies

Corporate Board role duties and composition ◽

10.22495/cbv16i1art1 ◽

2020 ◽

Vol 16 (1) ◽

pp. 8-18

Author(s):

Franco Ernesto Rubino ◽

Giovanni Bronzetti ◽

Graziella Sicoli ◽

Maria Baldini ◽

Maurizio Rija

Keyword(s):

Corporate Governance ◽

Performance Management ◽

Stock Exchange ◽

Listed Companies ◽

Governance Structure ◽

Company Performance ◽

Accounting Performance ◽

And Performance ◽

The Relationship ◽

The Empirical Analysis

In recent years, both corporate governance and performance management have been subjected to considerable changes. In this dynamic context, it is interesting to study the evolution of the relationship between performance and governance. Does governance still affect performance? The purpose of this paper is to verify the presence and intensity (extent) of the relationship between corporate governance and performance in Italian listed companies by using both accounting and non-accounting performance measures. The purpose of this paper is to investigate the effects of prior firm performance on board composition and governance structure of some companies listed on the Italian stock exchange, analysing how a governance approach influences the performance of sample companies. For the research the methodology used is quantitative and we used regression analysis on a sample of 23 Italian listed companies: mechanical companies and public utilities to find that the company's performance was positively related to the size of the board. The empirical analysis conducted allowed us to verify the hypothesis according to which the increase in Corporate Governance Best Practices influences company performance. However, the results we have received do not allow us to arrive at completely unequivocal interpretations. The results showed we have received do not allow us to arrive at completely unequivocal interpretations; the main limit is the sample size used in this study was relatively small.

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