Accounting
Azzouz Elhamma; Rajae El-Moumane
Abstract
For several years, and especially during the health crisis caused by the Covid-19 pandemic, digitalization has become one of the major challenges for all companies. In this regard, several research works have been carried out to understand the possible effects of digitalization on some areas of management, ...
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For several years, and especially during the health crisis caused by the Covid-19 pandemic, digitalization has become one of the major challenges for all companies. In this regard, several research works have been carried out to understand the possible effects of digitalization on some areas of management, such as finance (Vasarhelyi et al. 2015, Pan and Seow 2016, etc.), work organization and jobs (Dorn, 2017, etc.), Human resources (Audrin et Davoine, 2017), etc. Unfortunately, this type of work is still absent in the field of management control (Quatrone 2016; Möller et al. 2020). In this context, this article, based on a survey carried out among forty-two Moroccan companies, aims to answer two main questions. First, how can we judge the degree of management control digitalization in the studied companies? Second, does the firm size impact this digitalization? The results obtained show that the management control digitalization is considered to be "moderate" in studied companies. It has also been shown that firm size does not have a statistically significant impact on this digitalization.
Yevilia Yevilia; Mukhlasin Mukhlasin
Volume 7, Issue 6 , June 2020, , Pages 307-319
Abstract
This study aims to examine the effect of tax avoidance, firm size, firm age, and leverage on earnings response coefficient. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sample used as a whole consisted of 97 of 165 companies ...
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This study aims to examine the effect of tax avoidance, firm size, firm age, and leverage on earnings response coefficient. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sample used as a whole consisted of 97 of 165 companies with 144 observations. The results of this study use multiple linear regression analysis and indicate that tax avoidance, firm size, and leverage have a positive effect on earnings response coefficient, while firm age has no influence on earnings response coefficient.
Joshua Samuel Gambo; Nyor Terzungwe; Okpanachi Joshua; Samuel Eniola Agbi
Volume 6, Issue 11 , November 2019, , Pages 780-794
Abstract
Most studies on board independence, board expertise, foreign board members and financial performance in Nigeria and other parts of the world showed different results with some showing positive, negative and mixed results. This study examined the effect of board independence, expertise and foreign board ...
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Most studies on board independence, board expertise, foreign board members and financial performance in Nigeria and other parts of the world showed different results with some showing positive, negative and mixed results. This study examined the effect of board independence, expertise and foreign board member on the financial performance of listed insurance firms in Nigeria. The population of the study comprises 26 listed insurance firms in Nigerian Stock Exchange and 17were selected as sample the size using random sampling technique. The regression analysis revealed that board expertise and foreign members have statistical significant effect on the financial performance measured by return on asset (ROA). Board independence has a significant effect on ROA but do not have significant effect on return on equity ROE. The study therefore, recommend that regulators must ensure that competent independent board members are well represented in the board of directors, and insurance companies should adhere strictly to the corporate governance code of conduct as it affects board expertise and foreign board members so to improve the quality of financial performance.
Abdul Basit; Zubair Hassan
Volume 4, Issue 2 , February 2017, , Pages 118-135
Abstract
The purpose of this study is to investigate Debt to Equity ratio to determine firm performance of Pakistani companies listed in Chemical, Food and Care products, Cement, Pharmaceutical, Auto assembler and Textile sector. The research done on 50 companies listed under Karachi Stock exchange covered the ...
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The purpose of this study is to investigate Debt to Equity ratio to determine firm performance of Pakistani companies listed in Chemical, Food and Care products, Cement, Pharmaceutical, Auto assembler and Textile sector. The research done on 50 companies listed under Karachi Stock exchange covered the period of 2010-2014, total observations of 250 firms-years. The independent variable is Debt to Equity and dependent variables are Size, Earnings per Share, Return on Assets, Return on Equity and Marketing. The research employed Descriptive Statistics, Pearson correlation coefficient and multiple linear regressions and the findings shows Earnings per share, Return on Equity and Return on Assets are significantly correlated to Debt to Equity ratio. While Debt to equity ratio founds a significant impact on Size and Return on Assets. Furthermore, it is recommended that other firm specific factors can also be used with a more wider time span like Dividends, Taxes etc to gauge the impact and end with a more accurate outcome. This Study will eventually benefit the finance mangers to define an optimal capital structure and also the research community by providing new knowledge regarding the impacts of capital structure. Though, other major economies can also be examined with different other industries to check the deviation of capital structure formation.
