2024-03-28T16:21:34Z
https://www.ijmae.com/?_action=export&rf=summon&issue=15750
International Journal of Management, Accounting and Economics
Int. j. manag. account. econ.
2019
6
12
Disclosure, Accountability and Performance: The Case of Ghanaian Banking Industry
Alex
Antwi-Adjei
Kong
Yusheng
Samuel
Asubonteng
Emerging post-financial crisis research in Africa recently suggest a strong linkage between poor corporate governance and the non-transparency in the financial institutions involved, leading to loss of investor confidence and other ramifying effects. This has reignited the need to progressively re-examine or rethink the gaps in existing financial regulatory framework in accordance with acceptable corporate governance standards. Our study reviewed and tested the influence of four voluntary disclosure attributes namely; a percentage of family members on boards, extant of independent committee of audit, existence of more important personalities and the proportion of non-dependent directors of CG, as promulgated by the Bank of Ghana. An adjusted relative disclosure was used in this study. We noted the prevalence of a committee of auditors is positively and significantly connected to a degree of deliberate disclosure, whereas, a higher number of family members on the board attenuates effective voluntary disclosure. The outcomes give empirical proof to back Ghana’s financial regulatory authorities.
Disclosure
Accountability
performance
financial sector
2019
12
01
844
861
https://www.ijmae.com/article_114656_9b9aca4059a729fff66eeb4d0caba74f.pdf
International Journal of Management, Accounting and Economics
Int. j. manag. account. econ.
2019
6
12
Ditch or Bump? Foreign Direct Investment and Economic Growth: Evidence from the OECD Economies
Claudia
Mensah
Hannah
Osei
Lamini
Dauda
Muhammad
Salman
Foreign Direct Investment (FDI) has a long standing history of contributing to economic growth of nations. Nations invest and get invested, however, focus has always been on investing or been invested but the impact created as a result of the two on the economies have not yet been examined. Whether the impact of the difference creates ditch or bump get investigated in this research work, employing an extended Cobb Douglas function. Our estimation methods were Fully Modified Least Square (FMOLS) and Auto-regressive Distributed Lag Models (ARDL). We conducted a preliminary test to avoid spurious regression results by using ARDL Bound test, Augmented Dickey-Fuller and Phillips-Perron unit root test for cointegration and stationerity test. We found that some economies saw ditches with the difference whilst others experienced bumps, however, others felt no impact with the difference.
Foreign direct investment
Economic Growth
Human capital
capital stock
2019
12
01
862
890
https://www.ijmae.com/article_114657_d01c07775f55a6b39f46ad49a42fed49.pdf
International Journal of Management, Accounting and Economics
Int. j. manag. account. econ.
2019
6
12
An Empirical Association between Audit Quality and Risk Taking toward Value Creation in Iran
Saeed
Pakdelan
Alireza
Azarberahman
Jalal
Azarberahman
Ebrahim
Timori
In the financial literature, risk-taking and investment-related decisions are among the most important decisions for companies that make optimal decisions in these two areas, optimally allocating resources and directing financial resources to economic investments and profitable projects for value creation. The purpose of the research is to investigate the relationship between audit quality and risk taking on value creation in firms listed in Tehran Stock Exchange (TSE). The research used five components of auditor's specialist, tenure, audit size, ownership concentration, and board of director’s independence to evaluate audit quality. The statistical population of the study includes the companies listed in TSE. Using a screening method, 610 firm-year data were selected for a 5-year period (2013-2017). This research is based on panel data and multivariate regression method. The research findings show that among these five components as well as the risk factor, only the variables of auditor tenure and ownership concentration have a significant effect on corporate value creation. The originality of the results of the research contributes to the auditing and capital market in TSE.
Risk-Taking
Audit Quality
value creation
2019
12
01
891
905
https://www.ijmae.com/article_114658_d6c486134847a38c66428704e1be4414.pdf
International Journal of Management, Accounting and Economics
Int. j. manag. account. econ.
2019
6
12
The Impact of Advertisement Expenses on Profitability of Food and Personal Care Products Companies in Pakistan
Habib
Ullah
This research examined impact of advertisement expenses on profitability of Food and personal care product firms listed in Pakistan Stock Exchange. 10 years data were gathered from consolidated annual financial statements of nine companies over a period of 2009 to 2018. The profitability was measured by Return on Assets. Advertising expenses was independent. The regression model was used and the data were analyzed through SPSS software. It was concluded that advertisement expenses has a significant positive impact on profitability.
advertising
Advertising Expenses
Profitability
Return on Assets
Pakistan
2019
12
01
906
912
https://www.ijmae.com/article_114659_cd255322b8808c170f86cb3a6e81df5f.pdf
International Journal of Management, Accounting and Economics
Int. j. manag. account. econ.
2019
6
12
Assessment of the Business Environment and Strategies for Developing Busıness Processes: the Case of Iran’s West Azarbaijan Province
Ahad
Lotfi
Nasser
Nasiri
Saeid
Hajihassaniasl
Accurate, comprehensive and credible performance management systems, as one of the benchmarks of the development of organizations and communities, require the provision of specific infrastructures and requirements. The present study consists of a mixed approach of fuzzy hierarchy analysis and balanced scorecard to assess the business environment in the West Azarbaijan province of Iran. This research is applied in terms of purpose and has been prepared in terms of method with analytical and descriptive approach. Analytical Hierarchy Process Analysis (AHP) technique was used to measure the variables of the research and indicators are weighted by analyzing the fuzzy hierarchical process as well. Based on this, the growth and learning field with a priority weight of 0.467 is the most important and secondarily, the internal processes area with a priority weight of 0.277 is considered. The financial area with priority weight of 0.160 is considered important in the third order and finally the client area with a priority of 0.095 is considered.
business environment
Balanced Scorecard
Fuzzy hierarchy analysis
Iran
2019
12
01
913
925
https://www.ijmae.com/article_114660_428e15afca8289443d1e7da799808222.pdf