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2021 ◽  
Vol 6 (2) ◽  
pp. 100-106
Author(s):  
Ira Septriana ◽  
Hermawan Triyono ◽  
Agung Prajanto

This research aims to analyze the effect of financial distress, firm size, leverage, and litigation risk on implementing the accounting conservatism of manufacturing companies in Indonesia. The population in this research is manufacturing companies listed on the Indonesia Stock Exchanged (IDX) over 2014-2018. Research sample selection used the purposive sampling method. Obtained company data that meet the research criteria as many as 169 companies, so that the total research data is 149 data. The analysis methods in this research are multiple regression analysis. Based on the test results of the research conclude that variables of the board of financial distress, firm size, and litigation risk have no effect on accounting conservatism implemented of manufacturing companies. Meanwhile, the variable of leverage affects the accounting conservatism's implemented by manufacturing companies.  Keywords: Conservatism Accounting. Financial Distress, Firm Size, Leverage, Litigation Risk 


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Carlos Gastelum-Acosta ◽  
Jorge Limon-Romero ◽  
Diego Tlapa ◽  
Yolanda Baez-Lopez ◽  
Guilherme Tortorella ◽  
...  

PurposeThe objective of the study is to design and validate an instrument that allows organizations to assess their status regarding the adoption of the critical success factors (CSFs) that enable lean six sigma (LSS) implementation in order to achieve the expected benefits.Design/methodology/approachAn extensive literature review was conducted to define the LSS CSFs that have to be considered for the development of the questionnaire that would later be applied across all manufacturing companies on the Northern Mexican border. Once the database was built, a statistical verification of the assumptions required for factor analysis took place. Finally, the due construct validation was carried out to verify whether the proposed instrument measured reliably what it is intended to.FindingsA questionnaire measuring nine CSFs, as well as the benefits associated with the implementation of LSS, was designed and validated through 61 items.Research limitations/implicationsThe main limitations of this study are that the research is cross-sectional and that the study was carried out taking as a reference only exporting manufacturing companies located in the border area between Mexico and the United States.Practical implicationsThe validated instrument is expected to serve as a useful tool for companies interested in the implementation of LSS.Originality/valueThis study introduces a validated tool for the analysis of LSS CSFs while providing evidence of construct validity and the solid structure of the factors.


2021 ◽  
Vol 7 (1) ◽  
Author(s):  
Mohammad Mahdi Rounaghi ◽  
Hajer Jarrar ◽  
Leo-Paul Dana

AbstractIn today's competitive world, three factors: price, quality and time have critical roles in the success of the companies to achieve success in the competition. For this purpose, the companies have to also adapt themselves to changes in technology and environment. Strategic cost management is the best way to improve the sustainable management models in the manufacturing companies. Strategic cost management has solved many of the problems and shortcomings of traditional accounting system and by accurate determination of costs, their proper allocation to products and elimination of waste, tries to create value for shareholders by using continuous improvement. The objective of this paper was to develop a management model called strategic cost management that reduced costs stickiness and increased corporate sustainability. Using strategic cost management approach can create competitive advantage for the companies, because it provides accurate cost price information so that the users can easily understand the information. The aim of the paper by introducing strategic cost management was to contribute toward accurate pricing, which could result in the increased profitability and competitiveness of the manufacturing companies in a highly competitive global market and at a market‐based price. Also, due to the growing competition among companies in providing high quality products with reasonable prices, a precise system of measurement of the cost of the product is necessary.


2021 ◽  
Vol 19 (3) ◽  
pp. 309-320
Author(s):  
Jadwiga Nycz-Wróbel

The emphasis on the need to balance the relations between the economy and the natural environment has been growing in recent years. For individual enterprises, it means considering the environmental protection issues in their activities and switching to environmentally-friendly business practices. The purpose of this paper is to present the activities undertaken and performed by Polish manufacturing companies participating in the European Union Eco-Management and Audit Scheme (EMAS) to reduce emissions of contaminants to air and an attempt to determine solutions that could serve as good environmental practices in this aspect. The grounds for the assumed research method were the analysis of secondary sources in the form of environmental statements. Environmental statements were downloaded from the EMAS website. The selection of the sample was targeted, the study was complete and included 13 manufacturing companies from Poland participating in EMAS, according to the register as of February 18, 2021. The findings indicate that Polish enterprises most frequently performed activities that involved using or improvement of technologies to reduce air emissions and implementation of monitoring and emissions measurement systems. The implemented or improved technologies mostly focused on limiting hard coal usage and replacing it with other energy sources, e.g., liquid gas, earth gas, or renewable energy sources. Analyzed enterprises also performed activities with the purpose of process containment, improvement of offered products, or reducing transport-related emissions.


Energies ◽  
2021 ◽  
Vol 14 (18) ◽  
pp. 5788
Author(s):  
Jaehwan Jang ◽  
Sangkyung Na ◽  
Heehwan Roh ◽  
Seongyool Ahn ◽  
Gyungmin Choi

The most effective de-NOx technology in marine diesel applications is the urea-based selective catalytic reduction (SCR) system. The urea-SCR system works by injecting a urea solution into exhaust gas and converting this to NH3 and CO2. The injection, mixing, and NH3 conversion reaction behavior of the urea-water solution all have a decisive effect on the performance of the system. To improve de-NOx efficiency, it is important to provide enough time and distance for NH3 conversion and uniform distribution prior to the solution entering the catalyst. In this study, therefore, the characteristics of gas flow, NH3 conversion, and its distribution are investigated with a static mixer by means of numerical methods, providing a special advantage to ship manufacturing companies through the optimization of the urea-SCR system. The results show that the inclusion of the mixer induces strong turbulence and promotes the NH3 conversion reaction across a wider region compared to the case without the mixer. The mean temperature is 10 °C lower due to the activated endothermic urea-NH3 conversion reaction and the NH3 concentration is 80 PPM higher at 1D than those without the mixer. Moreover, the uniformity of NH3 distribution improved by 25% with the mixer, meaning that the de-NOx reaction can take place across all aspects of the catalyst thus maximizing performance. In other words, ship manufacturing companies have degrees of freedom in designing post-processing solutions for emissions by minimizing the use of the reduction agent or the size of the SCR system.


Author(s):  
Feryal Abdullah Abdulrahman Al-Oumi ◽  
Dr. Majed Al Doubi

This paper aimed at investigating the impact of talent management strategies on improving the strategic performance of business organizations. To achieve the study objectives, a survey methodology was utilized using questionnaires for collecting data from seventy-six Saudi manufacturing listed companies which represents the research population. Statistical Package for Social Sciences (SPSS, V. 19) was utilized for data analysis using several statistical tests and methods including arithmetic Mean, Standard Deviation, Exploratory Factor Analysis, and Linear and step Regression. The main findings of the study indicate that talent management strategies dimensions together have a significant impact on strategic performance. However, individually, it was found that development and motivation were the only talent strategy dimensions that have a significant impact on strategic performance. In addition, the study reveals that talent management strategies were moderately implemented in Saudi manufacturing companies with a mean of (3.57) and that their strategic performance was also moderate with a mean (3.55). The study presented several recommendations for Saudi manufacturing companies including that importance of establishing specific section for talent management responsible for implementing talent management strategies according to scientific methodology that would enable these companies to achieve positive results in the long run. KEYWORDS: Talent management, Strategies performance, Manufacturing Companies.


2021 ◽  
Vol 2 (3) ◽  
pp. 11-16
Author(s):  
Okeyo Oleyinka ◽  
Tyronni Chadire

The purpose of this study is to determine the effect of accounting information on stock prices of manufacturing companies in the food and beverage sub-sector This research takes place at the Stock Market  office. The sample selection method in this study is a purposive sampling method with a total sample of 5 companies. The data collection techniques collect data on the company's financial statements during the research period. The data analysis method used was multiple regression with the help of SPSS for windows 25.00 software. The results showed that 1) Based on the results of data analysis, the coefficient values ​​of ROA, ROE, NPM, and EBIT showed an effect on stock prices simultaneously. 2) Based on the results of data analysis ROA, ROE, NPM partially significant effect on stock prices, while EBIT has no effect on stock prices of manufacturing companies in the food and beverage sub-sector on the Stock Market. 3) The most dominant variable that influences ROA, ROE, NPM and EBIT on stock prices of manufacturing companies in the food and beverage sub-sector on the Stock Market is the ROA variable


2021 ◽  
Vol 6 (2) ◽  
pp. 152
Author(s):  
Steppani Steppani

This study aims to find empirical evidence of the impact of propping- related party transactions on company performance. The research sample was manufacturing companies listed on the IDX during 2017-2019 which were determined by purposive sampling and using the Generalized Least Square panel data regression analysis technique (cross-section weights). The results showed that propping (related party transactions related to account payables) had a positive effect on financial performance and had a negative effect on the company's market performance. Propping (related party transactions related to other payables) had a positive effect on the company's financial performance but doesn’t an affect on the company's market performance. Meanwhile, propping (related party transactions related to liabilities other than account payables) had a negative effect on financial performance but had a positive effect on the company's market performance.


2021 ◽  
Vol 12 (5) ◽  
pp. 15
Author(s):  
Chinwe Claire Amake ◽  
Obehioye Usiomon Akogo

This study examines the effect of corporate social responsibility (CSR) on accrual based-earnings management (AEM) nexus. We employed the use of panel least square analysis to test twenty (20) manufacturing companies quoted on the Nigerian Stock Exchange (NSE) for a period of seven (7) years (2013-2019). The study used corporate social responsibility as the independent variable, earnings management as the dependent variable and firm characteristics variables as the control variable. In utilizing the econometric models unreceptive to endogeneity, our result shows that corporate social responsibility has a positive and significant relationship with accrual based-earnings management. In addition, the study finds that firm size and leverage both have a negative and insignificant relationship with accrual based-earning management while profitability has a positive but insignificant relationship with accrual based-earnings management in Nigeria. The results show that more socially responsible firms have higher quality accruals. This suggests that manufacturing firms in Nigeria are likely to engage more in earnings management while increasing their corporate social responsibility. Hence, managers in manufacturing companies in Nigeria, have a tendency to take advantage of corporate social responsibility practices according to the environment they find themselves in.   Received: 8 July 2021 / Accepted: 8 August 2021 / Published: 5 September 2021


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