Original Research
Wisdom Okere; Ogundipe Uyoyoghene Love; Lawal Qudus Oyedeji; Eluyela Damilola Felix; Ogundipe Kunle Elizah
Volume 5, Issue 2 , February 2018, Pages 66-77
Abstract
This study tested the effect of auditors’ choice on financing decision of quoted firms in Nigeria from 2010 to 2014. To successfully carry out this study, the study reviewed various literatures and theoretical issues such as the Modigliani-miller’s theorem, and asymmetric of information hypothesis. ...
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This study tested the effect of auditors’ choice on financing decision of quoted firms in Nigeria from 2010 to 2014. To successfully carry out this study, the study reviewed various literatures and theoretical issues such as the Modigliani-miller’s theorem, and asymmetric of information hypothesis. Secondary data of the big four, size and return on assets were obtained from financial statement of conglomerate listed firms on the Nigeria stock exchange for 5 years. The data were analyzed using linear regression method to achieve the effect of auditor’s choice on financing decision. The findings of the study reflect the effect of debit capital which are as follows: an increase on the size of the company (SZ) by 1% would lead to an increase in debit capital (DC) by about 648.7%. The study shows that companies with BIG4 auditors have less debt and more equity in their capital structure and are less likely to issue debt. This study may be developed by considering the effect of political and economic institutions on the choice of auditors in Nigeria.
Original Research
Roya Raeefard; Amir Mahdi Mohammadi
Volume 5, Issue 2 , February 2018, Pages 78-89
Abstract
Delivering healthcare to patients is a very complex endeavor that is highly dependent on information. Healthcare organizations need to gather and analyze data and transform it into information and knowledge to make useful decisions. Furthermore, the hospital is one of the most interactive working environments ...
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Delivering healthcare to patients is a very complex endeavor that is highly dependent on information. Healthcare organizations need to gather and analyze data and transform it into information and knowledge to make useful decisions. Furthermore, the hospital is one of the most interactive working environments and includes interaction between nurses and patients, nurses and doctors, and doctors and patients. All these interactions can lead to human learning and experimentation. Knowledge management and organizational learning play an important role in organizational innovation, so that innovation based on knowledge and organizational learning is evident. This study was performed to investigate the effect of knowledge creation process on organizational innovation in Mashhad hospitals by the mediating role of organizational learning. In this cross-sectional descriptive analytical study in 2016, the data gathering method was library-fieldwork. Statistical population of this study was the staff of five Mashhad hospitals (two public hospitals and three private hospitals) which include practitioners and nurses in various sections of hospitals. To determine the sample in this study, the stratified random sampling was used and the sample size based on Cochran's formula was 113. Data analysis was performed with Smart PLS and for statistical analysis, structural equation modeling and T-value test were used. The results indicated that knowledge creation process had a structural and significant positive impact on organizational innovation and an indirect impact on organizational innovation through organizational learning capability). Furthermore, that knowledge creation process had a structural and significant positive effect on organizational learning and organizational learning had a structural and significant positive impact on organizational innovation. Regarding to the research results, it is expected that organizations can develop the innovation and knowledge creation process by the help of the development of social networks, work teams and knowledge creation process.
Case Study
Raheel Yasin; Junaimah Jauhar
Volume 5, Issue 2 , February 2018, Pages 90-104
Abstract
Due to globalization, there is a rapid change occurring in social, political and economic segments and the demand for skilled force has dramatically increased all around the globe, particularly in western world. In order to meet constantly increasing demand of skilled labor, developed countries had launched ...
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Due to globalization, there is a rapid change occurring in social, political and economic segments and the demand for skilled force has dramatically increased all around the globe, particularly in western world. In order to meet constantly increasing demand of skilled labor, developed countries had launched certain immigration policies and offered lucrative compensation packages along with favorable working environment to attract and retain smart think tanks across the globe, largely from underdeveloped countries to the developed countries. This paradigm shift of smart brains is constructively contributing towards the growth of developed nation’s economy. Further it is worth mentioning that it has a negative influence on the native country of these professional immigrants. The prime purpose of this paper to develop the factors which push the skilled labor to migrate. Conceptual discussion is used. The authors identified push and pull factors, such as personal security, immigration programs, decrease in agriculture income, law and order situation of the country, unemployment, decrease compensation incentives. These mentioned factors are considered as an important push factors which motivate skilled labor for a decision to migrate. This paper also discusses the Maslow theory of needs, which also supports the process of migration when individuals fail to acquire their basic needs in their home country. This paper mainly focuses on push and pulls factors which motivate skill labor to migrate. It also discusses the Maslow need theory which also augments the process of migration.
Original Research
Patrick Esiemogie Idode; Oluoch J Oluoch; Margret Oloko
Volume 5, Issue 2 , February 2018, Pages 105-117
Abstract
The purpose of this study was to ascertain the influence of ownership concentration on discretionary earnings quality among quoted non-financial companies on Nigeria stock exchange. The study used panel data, Diagnostic tests were performed such as linearity test, Autocorrelation test, and heteroscedasticity. ...
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The purpose of this study was to ascertain the influence of ownership concentration on discretionary earnings quality among quoted non-financial companies on Nigeria stock exchange. The study used panel data, Diagnostic tests were performed such as linearity test, Autocorrelation test, and heteroscedasticity. Thereafter correlation and simple regression was performed on 105 quoted non-financial companies for 15 years from 2002 to 2016. The findings revealed a positive and significant relationship between ownership concentration and discretionary earnings quality. The study recommends that non-financial companies should also ensure that the ownership structure is diverse and widely owned to safeguard the minority shareholders and reduce the overbearing power of the majority shareholders as it was discovered that concentrated ownership has positive significant relationship with discretionary earnings quality of the quoted non-financial companies in Nigeria.
