Jabir Bin Abdullah; Rokibul Hasan Sakib; Dewan Azmal Hossain; Ishtiak Ahmed Sakib
Abstract
Generally two types of banking system exist in Bangladesh: conventional banking system and Islamic banking system. The conventional banking system consists of interest based banking system. On the other hand Islamic banking system is free of interest. As a result their profitability also differs. The ...
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Generally two types of banking system exist in Bangladesh: conventional banking system and Islamic banking system. The conventional banking system consists of interest based banking system. On the other hand Islamic banking system is free of interest. As a result their profitability also differs. The purpose of this study is to compare the profitability of conventional banking system with that of Islamic banking system. Total 270 bank-years are considered as sample from the 30 listed banks of DSE of which 23 are conventional and 7 are Islamic banks during the period of 2010 to 2018 (3rd quarter for 2018). The result of this study is that conventional banks are more profitable than Islamic banks. Conventional banks’ Return on Assets (ROA) and Profit Expense Ratio (PER) is significantly higher than those of Islamic banks but there is no significant difference in Return on Equity (ROE). Moreover it is also found that for conventional banks Total Equity to Total Assets (TETA) and Deposit to Total Assets (DTA) significantly affect ROA but for Islamic banks only Total Equity to Total Assets (TETA) affects ROA significantly. For conventional banks Deposit to Total Assets (DTA) affects ROE significantly and for Islamic banks Total Equity to Total Assets (TETA) and Debt Equity Ratio (DER) affects ROE significantly. This result may help these two sectors to know their position so that they can improve their present conditions. Besides, the regulatory authority will find it easier to incorporate new rules and regulations for those banking system. Further research can be done using the data of other countries where Islamic banking system exists.
Alex Antwi-Adjei; Kong Yusheng; Samuel Asubonteng
Volume 6, Issue 12 , December 2019, , Pages 844-861
Abstract
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 ...
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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.
Wisdom Wise Kwabla Pomegbe; Wenyuan Li; Courage Simon Kofi Dogbe; Charles Oduro Acheampong Otoo
Volume 6, Issue 7 , July 2019, , Pages 521-541
Abstract
The study examined the impact of outsourcing performance on overall firm performance, and the moderating role of monitoring.Seventy-seven(77) operations or branch managers of banks in the Ashanti region were sampled for the study. A hierarchical regression model was employed after the validity and reliability ...
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The study examined the impact of outsourcing performance on overall firm performance, and the moderating role of monitoring.Seventy-seven(77) operations or branch managers of banks in the Ashanti region were sampled for the study. A hierarchical regression model was employed after the validity and reliability of the measurement items were checked using Confirmatory factor analysis. The results indicate that outsourcing performance significantly influences overall bank performance. Monitoring had a positive effect on overall bank performance. Furthermore, monitoring was also found to moderate the effect of outsourcing performance on overall bank performance. Since outsourcing is concluded to enhance overall performance with effective monitoring, banks must therefore ensure that they don’t just engage the services of outsourcing agents to perform their non-core business activities or functions for them, without putting in place the right monitoring mechanisms. The banks must therefore ensure that they put in place the right monitoring mechanisms in place to deter workers from engaging in activities that are not related to their main task in order to benefits from the outsourcing program.The study is novel as not much has been done in the banking industry regarding the performance of outsourcing activities of banks in Ghana. Theoretically, empirical studies to test the moderating effect of monitoring on the relationship between outsourcing activities performance and overall bank performance is limited.
Mina Jami; Amir Shams Koloukhi
Volume 5, Issue 11 , November 2018, , Pages 849-860
Abstract
This study examines the determinants of capital structure and performance in the listed companies of Tehran Stock Exchange. Information of the financial statements of the sample companies were extracted using Rahavardnovin Software. Statistical population included listed companies in Tehran Stock Exchange ...
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This study examines the determinants of capital structure and performance in the listed companies of Tehran Stock Exchange. Information of the financial statements of the sample companies were extracted using Rahavardnovin Software. Statistical population included listed companies in Tehran Stock Exchange since 2012-2017 from which 123 companies were selected as the sample. The model of the study was estimated using least squares method. Based on the results, the effect of company size, financial leverage, and advertisement cost on the performance was found to be significant. Also, the effect of company size, company age, sale volume, and total earnings on the capital structure was significant. In conclusion, some suggestions were offered.
Fareeha Naz; Junaid Aftab; Muhammad Awais
Volume 3, Issue 11 , November 2016, , Pages 699-708
Abstract
Small and medium enterprises (SMEs) support countries’ economies in financial context and also create employment opportunities. Human resource management (HRM) practices are very important to equip employees via training & development, employees’ motivation through effective rewards policies ...
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Small and medium enterprises (SMEs) support countries’ economies in financial context and also create employment opportunities. Human resource management (HRM) practices are very important to equip employees via training & development, employees’ motivation through effective rewards policies and effective recruitment and selection process. The global competition is one of compelling force behind companies to adopt human resource management (HRM) practices professionally. Human resource plays a vital role to improve organizational performance and create competitive advantage in this competitive era. The world has been globalized and companies are facing cut throat completion in the market. Therefore, human capital is one of major source to enhance organizational performance. Pakistani SMEs are producing heterogeneous products related to trade, agriculture business and manufacturing. A collection of 320 self-administered and well-structured questionnaires were distributed among the employees of small and medium enterprises of Multan. Only 240 forms were got back. Statistical tests like correlation and regression were applied through SPSS V22. The outcomes revealed that HRM practices (employee recruitment & selection, training & development, rewards policy and performance appraisals) are positively associated with SMEs performance. The results conclude that when HR experts of SMEs focus on improvement of these practices organizational performance would be increased.
Teoh Kae Nging; Rashad Yazdanifard
Volume 2, Issue 12 , December 2015, , Pages 1497-1507
Abstract
One of the self-evaluating motives is that of self enhancement and it is a focus on making oneself happy and to maintain personal self-esteem. Leaders with a self enhancement bias are linked to low interpersonal relationships and low performance. People do not like to work with self-enhancers because ...
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One of the self-evaluating motives is that of self enhancement and it is a focus on making oneself happy and to maintain personal self-esteem. Leaders with a self enhancement bias are linked to low interpersonal relationships and low performance. People do not like to work with self-enhancers because they come across as egotistical, hostile, insensitive and lacking empathy; this result in poor relationships which then leads to poor performance. However, the self-enhancing leader could also help to encourage the growth of an organization. This research reviews the several effects of self enhancement on leaders. In conclusion, self-enhancing leaders who focus on self enhancement could be effective leaders if applied in the right situation.
Syafiyah Norsyahira Jubidin; Nor Filianie Aziz; Asraf Ahmad; Shahryar Sorooshian
Volume 2, Issue 2 , February 2015, , Pages 153-155
Abstract
This article is in the form of a viewpoint, presenting the need of the support from academic journals to contribute through calls for publishing studies in the area of performance analysis system development for businesses and industries. The paper starts with a short review of current performance analysis ...
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This article is in the form of a viewpoint, presenting the need of the support from academic journals to contribute through calls for publishing studies in the area of performance analysis system development for businesses and industries. The paper starts with a short review of current performance analysis models and concludes with the highlights of gap of a total model.
Azzouz Elhamma
Volume 2, Issue 1 , January 2015, , Pages 73-90
Abstract
The aim of this paper is to present the main results of an empirical study done in Morocco and attempts to highlight the impact of the perceived environmental uncertainty on the activity based costing implementation and its performance according to the perceived environmental uncertainty. Data were collected ...
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The aim of this paper is to present the main results of an empirical study done in Morocco and attempts to highlight the impact of the perceived environmental uncertainty on the activity based costing implementation and its performance according to the perceived environmental uncertainty. Data were collected from 62 Moroccan firms, operating in different sectors, via a questionnaire survey. Descriptive statistics, logistic regression and Student's t-test for a difference in means were used to analyse data. The results showed that 12.9% of the responding companies used ABC. The results using logistic regression indicate that the PEU influences significantly and positively the use of the ABC. Also, we found that the management accounting system based on ABC method results in a better performance for enterprises that have adopted it. Finally, we demonstrated that the firms operating in an uncertain and dynamic environment have an interest to adopt this new method of the management accounting, but the firms operating in a certain and stable environment are indifferent between adopting and not adopting this method. This research adds to the understanding of the factors explaining the adoption of management accounting innovations such as ABC, basically in a new context like Morocco. The context of the study and the characteristics of the innovation are important factors in explaining its adoption. These two factors must be taken into account when choosing a costing system. This type of work is almost absent in African countries. Previous research has studied perceived environmental uncertainty in the context of innovations other than ABC. The outcomes of the study are relevant to the literature on both ABC implementation and performance of ABC, since they determine that the use of ABC results in improving in firm’s performance.
Leila Sedighikamal; Ghodratollah Talebnia
Volume 1, Issue 1 , August 2014, , Pages 81-92
Abstract
Privatization has become a popular panacea for solving the organizational problems of governments by reducing the role of the state and encouraging the growth of the private sector enterprises. However, privatization takes a number of forms and has been approached in various ways during the move away ...
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Privatization has become a popular panacea for solving the organizational problems of governments by reducing the role of the state and encouraging the growth of the private sector enterprises. However, privatization takes a number of forms and has been approached in various ways during the move away from state control to other forms of ownership in developing and industrialized countries. Based on Iranian constitution, No.144, public companies must change to the private companies. The government of Iran urgently needs expanded and more dynamic private sectors, more efficient and effective infrastructure/utility provision, and increased investment from both domestic and foreign sources. The most important purpose of privatization in Iran is increasing the proficiency. In this article we will discuss about the reasons of this policy, forms and trends, privatization process and volume will be surveyed, article 44 and at the end performance of the government on privatization will be explained.
