growth opportunities
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2022 ◽  
Vol 9 (1) ◽  
pp. 108-120
Author(s):  
Oktavia Fahrina Lubis ◽  
Azhar Maksum ◽  
Muammar Khadafi

This study aims to examine and analyze the effect of managerial ownership structure, financial distress, and growth opportunities on accounting conservatism with litigation risk as a moderating variable. The population in this study was 171 manufacturing companies listed on the Indonesia Stock Exchange for the 2010-2019 period. This research was conducted using the purposive sampling technique so that 36 samples were obtained. The data analysis method used multiple linear regression analysis and interaction tests with the help of the Eviews application program. The study results indicate that growth opportunities partially have a positive effect on applying the principle of accounting conservatism. Meanwhile, managerial ownership structure and financial distress partially do not affect the application of accounting conservatism principles. Simultaneously managerial ownership structure, financial distress and growth opportunities affect the application of accounting conservatism principles. Litigation risk as a moderating variable cannot moderate the influence of managerial ownership structure, financial distress, and growth opportunities on applying accounting conservatism principles to manufacturing companies listed on the Indonesia Stock Exchange for the 2010-2019 period. Keywords: managerial ownership structure, financial distress, growth opportunities, litigation risk and accounting conservatism.


2021 ◽  
Vol 4 (1) ◽  
pp. 119-128
Author(s):  
Nancy Maino ◽  
Stephen Tomno Cheboi

This study sought to explore the influence of professional growth opportunities on the job performance of deputy principals of public secondary schools in Lugari Sub-County, Kenya. Adopting the descriptive research design, the study utilised mixed methods approach engaging both questionnaires and interview guide. The focus population for the study included 28 principals, 28 deputy principals and 420 teachers of public secondary schools within Lugari Sub- County. All the 28 principals and 28 deputy principals were purposively sampled for study whereas, 200 teachers were identified for study by simple random sampling technique. A pilot test-retest study was conducted in three public secondary schools from nearby Uasin Gishu County and a reliable Cronbach’s Alpha coefficient of 0.79 and 0.81 was obtained for the deputy principal response questionnaire and teacher response questionnaire, respectively. Supervisors and researchers from Mount Kenya University School of education were engaged to ascertain the validity of the research instruments and necessary adjustments effected on the tools before use. The questionnaires gathered quantitative data from teachers and deputy principals whilst the interview guide assembled qualitative data from the principals. The statistical Package for Social Sciences version 23.0 was used for the analysis of quantitative data yielding frequencies, percentages, means, and standard deviation. Qualitative data were analysed thematically based on the objectives and presented along with the quantitative data. The findings established that schools in Lugari Sub County hardly support deputy principals for in-service training, the majority of deputy principals perceived unfairness in promotion procedures and that the position of deputy principal did not adequately prepare deputy principals for principal-ship. The study recommends that deputy principals need to be supported by the school management to collaborate and improve their requisite skills to discharge their duties effectively.


2021 ◽  
pp. 49-64
Author(s):  
Andy Feng ◽  
Gerald Foong ◽  
Geraldine Lim

SIMAK ◽  
2021 ◽  
Vol 19 (02) ◽  
pp. 213-224
Author(s):  
Ceacilia Srimindarti ◽  
Alifvina Larasati

This research aims to examine the influence of institutional ownership, growth opportunities, and profitability on accounting conservatism on state-owned companies listed on the Indonesia Stock Exchange in the period 2017 – 2020. The sampling method used is purposive sampling, with the amount of data processed as many as 49 companies from 100 owned companies. The method of data analysis use multiple linear regression. The results showed that institutional ownership had a significant negative effect and profitability had a significant positive effect on accounting conservatism. While growth opportunities have no effect on accounting conservatism.


2021 ◽  
pp. 110154
Author(s):  
Gaofeng Zou ◽  
Shuchang Du ◽  
Yulong Yang ◽  
Zuo Huang

2021 ◽  
Vol 233 (5) ◽  
pp. e107
Author(s):  
Kelly M. Malloy ◽  
Jennifer Pardo ◽  
Maxim Garifullin ◽  
Hitinder S. Gurm ◽  
Vikas Parekh

2021 ◽  
Vol 13 (21) ◽  
pp. 11864
Author(s):  
Marek Bodziany ◽  
Zbigniew Ścibiorek ◽  
Zenon Zamiar ◽  
Anna Visvizi

The COVID-19 pandemic and its implications have had a devastating impact on the business sector worldwide, especially on the SMEs’ sector. By highlighting the evolution, and so the specificity, of the Polish SMEs’ sector, by reference to the concept of learning organization, this paper queried the sources of the Polish SMEs’ unsatisfactory response to the COVID-19 pandemic and its implications. A survey (n = 147) conducted among a sample of Polish SMEs revealed that the Polish SMEs, in general, did not recognize the salience of managerial skills in building their capacity to withstand a crisis. Creating growth opportunities, rather than accumulating and operationalizing their organization’s knowledge, were stressed as the way of navigating challenges. This paper offers an insight into selected factors that influenced Polish SMEs’ sector during the COVID-19 pandemic, and suggests some ways of addressing problems thus identified.


2021 ◽  
Author(s):  
Martin Jacob ◽  
Kelly Wentland ◽  
Scott A. Wentland

This paper examines whether tax uncertainty can alter investment decisions, focusing primarily on the timing of large capital investments. Empirically, we exploit the staggered implementation of Schedule UTP, a discrete policy change expected to increase tax uncertainty, finding that, on average, firms responded by delaying large capital investments. This effect is stronger among firms at which the policy treatment is particularly germane, that is, for firms with more material UTBs or with low-to-moderate quality public accounting information. We also test the underlying mechanism, finding that managers buffer against higher tax uncertainty with cheaper sources of financing (cash) and that the investment effect is concentrated among financially constrained firms. The results show that Schedule UTP also reduces the sensitivity of investment to growth opportunities (investment-Q sensitivity) in line with a higher hurdle rate for firms facing higher tax uncertainty. This paper was accepted by Brian Bushee, accounting.


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