Journal articles: '2 3 4 (Firm)'

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Jelic, Ranko, Richard Briston, and Chris Mallin. "Gambling Banks and Firm Financing in Transition Economies." Multinational Finance Journal 3, no. 4 (December 1, 1999): 253–82. http://dx.doi.org/10.17578/3-4-2.

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Schmiel, Ute. "Corporate Social Responsibility: A Fake Already According to the Theory of the Firm?Date submitted: October 4, 2017Revised version accepted after double blind review: August 31, 2018." management revue 30, no. 2-3 (2019): 154–72. http://dx.doi.org/10.5771/0935-9915-2019-2-3-154.

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This paper asks if we can support by argument the norm “we should hold firms responsible”. From a critical rationalist perspective, answering this question has an ethical and an empirical dimension. The ethical dimension discusses whether we should hold firms socially responsible for ethical reasons. However, since demanding that we should hold firms responsible requires that we can hold them responsible, this paper focuses on this empirical dimension. Thus, this paper asks whether we can hold firms responsible for theoretical reasons. Theoretical reasons means that this paper refers to theories of the firm and in particular to their hypotheses about the behaviour of firms and firm members. The paper finds that the nexus of contracts approach (which is the economic mainstream theory of the firm) ascribes behaviour to the firm that corresponds to the firm members’ behaviour. In consequence, we would not have reasons to ascribe responsibility to the firm from a social science perspective. Since the nexus of contracts approach is not adequate from a critical rationalist perspective, however, this paper develops an extended corporate actors approach. In contrast to the nexus of contacts approach, the extended corporate actors approach ascribes behaviour to the firm that differs from firm members’ actions. Thus, we do have reasons to ascribe responsibility to the firm from a social science perspective.

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Kien, Nguyen Duc, Pham Xuan Hung, Truong Tan Quan, and Nguyen Minh Hien. "The COVID-19 Pandemic Impact and Responses in Emerging Economies: Evidence from Vietnamese Firms." Economies 11, no. 1 (January 3, 2023): 10. http://dx.doi.org/10.3390/economies11010010.

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A nationwide survey of 162,738 firms in Vietnam asked firms to report the impact of the COVID-19 pandemic on the health of the business, coping strategies used, and various firm and situational characteristics. More than 80% of firms reported negative impacts from the pandemic with fewer than 4% reporting positive effects; 63% of the firms adopted at least one coping strategy. The coping strategies were categorized into seven groups as follows: (1) Non-adoption, (2) promoting e-commerce, (3) transforming key products/services, (4) training employees to improve professional qualifications, (5) finding new markets for input materials, (6) finding markets for products outside of the traditional market, (7) producing new products/services according to market demand during the epidemic period, and (8) other strategies. A multinomial logit regression model showed statistically significant associations between a firm’s selected coping strategy and several independent variables, as follows: (1) Firm size, (2) impact of the pandemic on firm health, firm access to inputs, and firm access to domestic markets, (3) decrease in firm revenue, and (4) receipt of government support. However, many businesses have not implemented coping strategies, leading to concerns regarding their resilience to upcoming threats and uncertainties.

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Chang, Ruey-Dang, Yeun-Wen Chang, Ching-Ping Chang, and Fiona Hu. "The effects of corporate governance mechanisms and investment opportunity set on firm performance." Corporate Ownership and Control 5, no. 4 (2008): 135–48. http://dx.doi.org/10.22495/cocv5i4p13.

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This study uses investment opportunity set (IOS) as an environmental factor, and investigates its moderating effect on the relationships between corporate governance mechanisms (including internal and external corporate governance mechanisms) and firm performance. The empirical results using regression analysis show: (1) The IOS does not have a moderating effect on audit quality and firm performance. (2) The negative relationship between institutional investor ownership and firm performance is stronger for firms with higher investment opportunities. (3) When CEO is the chairman of the board, high growth firms can lead to better firm performance. (4) The relationship between the IOS and pledged shares ratio of directors and supervisors has positive influence on firm performance

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Lan Le, Phuong. "How microeconomic factors influence Vietnam’s listed manufacturing firm value." Investment Management and Financial Innovations 20, no. 2 (June 26, 2023): 267–85. http://dx.doi.org/10.21511/imfi.20(2).2023.23.

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It is meaningful to identify and quantify the impact of business microeconomic factors on firm value, not only for enterprises, but also for the industry, which contributes to the economic growth of the whole country. This paper aims to find evidence of how microeconomic factors relate to the value of manufacturing firms, helping businesses behave and adjust towards the goal of value maximization. This study applies three commonly used estimators with panel data, namely OLS, FEM and REM, using data obtained from FiinPro (a data providing company) and Vietstock on 691 companies listed on Vietnam’s two stock exchanges from 2008 to 2015; This was a sensitive period of world financial crisis, and Vietnamese manufacturing firms had a really hard time to overcome the difficulty in a global economy downturn. This paper found that (1) firm size, growth opportunities and financial leverage negatively affect firm value; (2) there is no evidence that operating cash flow, cash liquidity and intellectual capital affect firm value; (3) the estimation results confirm the non-linear relationship (order 3) between the directors’ share ownership ratio and corporate value; (4) state ownership and foreign ownership ratios have a negative effect on Vietnamese listed manufacturing firms during the period, but (5) there is no optimal number of BOD members. The findings help to measure the extent of the positive and negative impact of various factors, making it easier to find solutions to improve business value by promoting positive factors and preventing negative factors.

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Nugroho, Wawan Cahyo, and Dian Agustia. "Corporate Governance, Tax Avoidance, and Firm Value." AFEBI Accounting Review 2, no. 02 (January 11, 2018): 92. http://dx.doi.org/10.47312/aar.v2i02.87.

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This study aims to examine: (1) the influence of institutional ownership, independent commissioners on tax avoidance on firm value (2) the influence of tax avoidance on firm value (3) the influence of institutional ownership, independent commissioner to firm value mediated by tax avoidance. The population of this study are manufacturing companies listed on the Indonesian Stock Exchange for the study from 2013-2016. This study purposive sampling and arrived at 92 firms, using path analysis technique. The results of this study indicates that (1) institutional ownership significantly influence tax avoidance (2) independent commissioners have no influence on tax avoidance; (3) institutional ownership does not influence the firm value; (4) independent commissioner and tax avoidance have significant effect to firm value; (5) tax avoidance does not mediate the institutional ownership relationship to firm value. Keywords: Executive Incentives, Firm Value, Independent Commissioners, Institutional Ownership, Profitability, and Tax Avoidance

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Fadillah, Shifa Nur, and Irvan Noormansyah. "The Influence of Sustainability Report, Intellectual Capital, Liquidity, and Firm Size on Firm Value." Research of Finance and Banking 1, no. 1 (April 30, 2023): 22–33. http://dx.doi.org/10.58777/rfb.v1i1.33.

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This study aims to determine the effect of the Sustainability Report (SR), Intellectual Capital, Liquidity, and Firm Size on Firm Value in manufacturing firms listed on the Indonesia Stock Exchange (IDX). This study uses a quantitative methodology and a multiple linear regression data analysis method to analyze the quantitative data. Manufacturing businesses listed on the Indonesia Stock Exchange between 2017 and 2021 comprise the study's population. The purposive sampling method was used to select the sample of 11 manufacturing firms and gave the study a total of 55 observations. The information used in this study is secondary. The methodology for gathering data uses a literature review on the official IDX website (www.idx.co.id). The results of this study prove that (1) the Sustainability Report negatively affects firm value, (2) Intellectual Capital does not affect firm value, (3) Liquidity has no effect on firm value, and (4) Firm size has no effect on firm value.

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8

Nuraina, Elva. "Pengaruh Kepemilikan Institusional Dan Ukuran Perusahaan Terhadap Kebijakan Hutang Dan Nilai Perusahaan (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei)." AKRUAL: Jurnal Akuntansi 4, no. 1 (October 16, 2012): 51. http://dx.doi.org/10.26740/jaj.v4n1.p51-70.

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AbstractThis study aims to test empirically: 1)the influence of institutional ownership on corporate value, 2)the effect of firm size on firm value, 3)the influence of institutional ownership on debt policy, 4)the effect of firm size on debt policy. The population in this study is a public company in Indonesia Stock Exchange with manufacturing companies in the sample. Sampling method using purposive sampling. Analytical techniques used in this study using multiple linear regression which include normality test, test classic assumptions and hypothesis testing. The results showed that 1) the institutional ownership has a significant effect confirm value, 2) the size of the company has a significant effect on firm value, 3) institutional ownership have a significant effect on corporate debt policy, 4) firm size had no significant effect on corporate debt policy.

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Xue, Dan Dan, Chun Hong Zheng, and Shou Zhi Pu. "Synthesis and Photochromic Properties of Diarylethene 1-[2-methyl-5-(4-trifluoromethylphenyl)-3-thienyl]-2-[2-methyl-5-(3-fluoro-4-chloro)phenyl-3-thienyl]perfluorocyclopentene." Applied Mechanics and Materials 707 (December 2014): 48–51. http://dx.doi.org/10.4028/www.scientific.net/amm.707.48.

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A new unsymmetrical photochromic diarylethene compound, 1-[2-methyl-5-(4-trifluoromethylphenyl)-3-thienyl]-2-[2-methyl-5-(3-fluoro-4-chloro) phenyl-3-thienyl] perfluorocyclopentene (1o) was synthesized, and its properties, such as photochromism and fluorescence properties in solution as well as in PMMA amorphous film, were investigated specifically. 1o exhibits good photochromism and fluorescence upon alternating irradiation with UV light and visible light (> 510 nm) in hexane and a PMMA film.

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Wahyudi, Henri Dwi, Chuzaimah Chuzaimah, and Dani Sugiarti. "PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, KEBIJAKAN DEVIDEN, DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN (Studi Penggunaan Indeks LQ-45 Periode 2010 -2014)." Benefit: Jurnal Manajemen dan Bisnis 1, no. 2 (December 12, 2016): 156. http://dx.doi.org/10.23917/benefit.v1i2.3259.

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A company aimed and tried to maximize shareholder prosperity. Shareholder prosperity was reflected by company value. This study aimed to review the effect of firm size, Dividend Payout Ratio, Return on Equity, and Price Earning Ratio on firm value among ILQ45 companies registered in The Indonesia Stock Exchange. Populations of this study were firms registered in The Indonesia Stock Exchange of the year 2010 – 2014. The research used purposive sampling method based on determined criteria. There were 22 firms with totally 110 data. After the outliers process, there were 18 with totally 90 data samples. Based on these data, this study carried a classic assumption analysis using multiple regression data with SPSS16. The regression test resulted: (1) Firm size positively influenced and not significant to firm value; (2) Dividend Payout Ratio positively influenced and not significant to firm value; (3) Return on Equity positively influenced and not significant to firm value; (4) Price Earning Ratio positively influenced and not significant to corporate value.

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Mokhtar, Widad Yuliawati, Ratih Kusumastuti, and Wiralestari Wiralestari. "Influence of Environmental Social Governance (ESG), Profitability and Capital Structure on Firm Value." International Journal of Multidisciplinary Approach Research and Science 2, no. 03 (July 1, 2024): 1277–93. http://dx.doi.org/10.59653/ijmars.v2i03.971.

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The faster information spreads, the more important it is for companies to publicize the good and minimize problems that can harm the company's reputation and value. Environmental pollution cases and issues are the reasons why positive information is very attractive to investors. Therefore, this study aims to test (1) Does Environmental Social Governance affect firm value, (2) Does Profitability affect firm value, (3) Does Capital structure affect Firm Value and (4) Does Environmental Social Governance, profitability and Capital structure jointly affect firm value in Indonesia. In this study, the population used was industrial sector companies totaling 56 companies and those used as samples in this study were 49 companies that were consecutively listed on the Indonesia Stock Exchange for 3 years in 2020-2022. The sample of this study was determined by random sampling method. The type of research and data used is quantitative with secondary data. The analysis method used is multiple linear regression analysis and uses SPSS 26 software. The results showed that (1) Environmental Social Governance variables affect firm value, (2) Profitability variables affect firm value, (3) Capital structure affects firm value and (4) Environmental Social Governance, profitability and Capital structure together affect firm value.

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12

Khoirianto, Redi. "Pengaruh Profitabilitas Dan Kebijakan Dividen Terhadap Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Intervening (Studi pada Perusahaan Manufaktur Yang Listing Di Bursa Efek Indonesia Periode 2009-2012)." AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi 9, no. 1 (June 14, 2017): 5. http://dx.doi.org/10.35457/akuntabilitas.v9i1.204.

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The main objective of the study is to examine the impact ofprofitability, dividend policy, and capital structure on firms value inIndonesia Stock Exchange (IDX). Population in this study are publiccompany listed in Indonesia Stock Exchange during 2009-2012. The datawere then analyzed by the multiple regression analysis, using the SPSSProgram version 16.0. The results of this study show that (1) profitabilityhave positive and significant influence on capital structure, (2) profitabilityhave negative and significant influence on capital structure, (3) profitabilityhave positive and significant influence on firm value, (4) dividend policyhave not significant influence on firm value, (5) capital structure havenegative and significant influence on firm value, (6) profitability havesignificant influence on firm value weather capital structure, (7) devidentpolicy have significant influence on firm value weather capital structure, (8)by simultan profitability, dividend policy, and capital structure havesignificant influence on firm value

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Khoirianto, Redi. "Pengaruh Profitabilitas Dan Kebijakan Dividen Terhadap Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Intervening (Studi pada Perusahaan Manufaktur Yang Listing Di Bursa Efek Indonesia Periode 2009-2012)." AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi 9, no. 1 (June 14, 2017): 5. http://dx.doi.org/10.30957/akuntabilitas.v9i1.204.

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The main objective of the study is to examine the impact ofprofitability, dividend policy, and capital structure on firms value inIndonesia Stock Exchange (IDX). Population in this study are publiccompany listed in Indonesia Stock Exchange during 2009-2012. The datawere then analyzed by the multiple regression analysis, using the SPSSProgram version 16.0. The results of this study show that (1) profitabilityhave positive and significant influence on capital structure, (2) profitabilityhave negative and significant influence on capital structure, (3) profitabilityhave positive and significant influence on firm value, (4) dividend policyhave not significant influence on firm value, (5) capital structure havenegative and significant influence on firm value, (6) profitability havesignificant influence on firm value weather capital structure, (7) devidentpolicy have significant influence on firm value weather capital structure, (8)by simultan profitability, dividend policy, and capital structure havesignificant influence on firm value

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14

Santiani, Nenden Puspa. "PENGARUH INTELLECTUAL CAPITAL DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN." JURNAL AKUNTANSI 13, no. 2 (August 16, 2019): 69–78. http://dx.doi.org/10.37058/jak.v13i2.844.

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The aims of this research are to know: (1) The relationship between Intellectual Capital and Capital Structure, (2) The influence Intellectual Capital by partially to Firm Value, (3) The influence Capital Structure by partially to Fimr Value, (4) The Influence of Intellectual Capital and Capital Structure by simultaneously to Firm Value. This research object cover The Intellectual Capital, Capital Structure, and Firm Value on the financial statements of LQ45 Company listed in Indonesia Stock Exchange in 2016. Data anlysis in this survey are used path analysis. The results shows that: The relationship between Intellectual Capital and Capital Structure is not significant. Partially, Intellectual Capital have a positive and significant effect to Firm Value. Partially, Capital structure is not significant to Firm Value. In simultaneously, Intellectual Capital and Capital Structure have a influence significant to Firm Value.

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RAHMANTARI, NI LUH LAKSMI. "PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN DAN PROFITABILITAS SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA." GANEC SWARA 15, no. 1 (March 6, 2021): 813. http://dx.doi.org/10.35327/gara.v15i1.179.

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This study aims to (1) analyze the effect of Corporate Social Responsibility on firm value, (2) analyze company size on firm value, (3) analyze profitability on firm value, (4) analyze company size in moderating the relationship between Corporate Social Responsibility towards Firm value (5) analyzes profitability in moderating the relationship between Corporate Social Responsibility and firm value. Firm value is influenced by Corporate Social Responsibility, company size, and profitability. This study uses Analysis Moderated Regression with SPSS for Windows 25.0. The sample in this study used eight pharmaceutical companies listed on the Indonesia Stock Exchange. Using the annual report (annual report) with a span of 2014-2017. The results of the research obtained are (1) Corporate Social Responsibility has a significant positive effect on firm value, (2) Firm size has a significant positive effect on firm value, (3) Profitability has a significant negative effect on firm value, (4) Firm size is unable to moderate the relationship. between Corporate Social Responsibility (CSR) and company value, (5) Profitability is not able to moderate the relationship between Corporate Social Responsibility (CSR) and firm value. The findings of this study are expected to be able to provide an understanding that companies are more open to social and environmental responsibility information with more updated measurements and are based on GRI 4. Then companies need to also look at technical fundamentals, meaning that they look more at the long-term side and not only the short-term side in increasing company value

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Panjaitan, Ida Veronika, and Diana Supriyati. "The Effect of Profitability and Leverage on Firm Value with Firm Size as a Moderating Variable." Research of Finance and Banking 1, no. 1 (April 30, 2023): 34–46. http://dx.doi.org/10.58777/rfb.v1i1.34.

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This study aims to empirically prove and test the effect of profitability and leverage on firm value, with firm size as a moderating variable in food and beverage companies listed on the Indonesia Stock Exchange (IDX) 2019-2021. This quantitative study uses a purposive sampling method with a sample of 23 firms. The data used in this research is secondary data. The results of this study indicate that (1) Profitability negatively affects firm value. (2) Leverage has a positive effect on firm value. (3) With moderation, firm size can moderate profitability with a positive relationship (strengthen) to firm value. (4) Firm size can moderate the relationship of negative (weakened) leverage to firm value. The implications of this study for a firm to consider the factors of firm size, leverage, and profitability, and can be used as a reference by other companies in business strategy, understand aspects of the industry they are in, and pay more attention to environmental developments that can affect the firm's business so that it can increase firm value.

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Bird, Ron, Peng Huang, and Yue Lu. "Board independence and the variability of firm performance: Evidence from an exogenous regulatory shock." Australian Journal of Management 43, no. 1 (August 1, 2017): 3–26. http://dx.doi.org/10.1177/0312896217708227.

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We use the 2003 NYSE and NASDAQ listing rules for board independence as an exogenous shock to estimate the causal relation between board independence and the variability of firm performance. Using a difference-in-difference approach, we find that non-compliant firms without a majority of independent directors observe a larger decrease in the variability of firm performance than compliant firms. In particular, board independence is negatively associated with the variability of (1) monthly stock returns, (2) ROA, (3) Tobin’s Q, (4) analyst forecast inaccuracy, (5) accounting accruals, (6) extraordinary items, (7) capital expenditures, (8) cash holdings and (9) the frequency of acquisition activities. We conclude that increased board independence weakens the CEO’s power over the board and restrains corporate risk-taking; thus, decisions made by firms with more independent boards are less extreme, resulting in less variability of firm performance.

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Bartram, Söhnke M. "The Impact of Commodity Price Risk on Firm Value - An Empirical Analysis of Corporate Commodity Price Exposures." Multinational Finance Journal 9, no. 3/4 (December 1, 2005): 161–87. http://dx.doi.org/10.17578/9-3/4-2.

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Soliman, Walid Shehata. "The Moderating Effect of Firm Characteristics on the Association Between Accounting Conservatism and Cash Holdings." International Journal of Accounting and Financial Reporting 9, no. 4 (October 11, 2019): 385. http://dx.doi.org/10.5296/ijafr.v9i4.15887.

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Recent studies are interested in the determinants of cash holdings (CASH), some of these studies focus on conservatism, as one of these determinants. In light of a debate on the nature of the association between conservatism and CASH, this paper discusses and investigates the answers for three questions, the first question about the direct association between conservatism and CASH, the second question about the moderating effect of firm characteristics on this association, the third question about the effect of adopting Egyptian Accounting Standards (EAS) since 2016 on the last association. This paper focuses on Egyptian listed firms in Egyptian Stock Exchange (EGX), especially EGX 100, for six years period from 2013 to 2018 for 11 main sectors, 125 firms and 703 unbalances panel data observations. The findings indicate that (1) conservatism has a negative effect on CASH, (2) only firm size has a moderating and positive effect on the association between conservatism and CASH, (3) firm leverage, firm growth opportunity, and firm managerial ownership do not have a moderating effect on the last association. (4) Adopting EAS in 2016 by Egyptian listed firms gives the management of these firms' suitable chances to control CASH using its association with conservatism.

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Afriandi, Rizki. "ANALISIS PENGARUH INDEPENDENSI AUDITOR EKSTERNAL DAN KARAKTERISTIK PERUSAHAAN TERHADAP KUALITAS LAPORAN KEUANGAN." Media Riset Akuntansi, Auditing & Informasi 14, no. 3 (December 1, 2014): 1–20. http://dx.doi.org/10.25105/mraai.v14i3.2810.

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This research aims to determine whether the independence and firm characteristics affect the quality of firm financial statements. The data used in this research was the firm’s financial statement data of manufacturing firms listed on the Indonesian Stock Exchange during the years 2006-2007 with the sampling method using purposive sampling method. The research method used multiple regression analysis method. The result of this research are as follows: (1) the length of auditor-auditee relationship does not significantly influence the quality of financial reporting. (2) firm size significantly influence the qualityof financial reporting. (3) firm age significantly influence the quality of financial reporting. (4) liquidity does not affect the quality of financial reporting. (5) leverage does not affect the quality of financial reporting. (6) investment growth does not affect the quality of financial reporting.

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Bouk, Norbertus Domentris, Oktavianus Pasoloran, and Suwandi Ng. "PENGARUH VOLATILITAS ARUS KAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN YANG DIMEDIASI OLEH PERATAAN LABA." AJAR 3, no. 01 (February 29, 2020): 1–20. http://dx.doi.org/10.35129/ajar.v3i01.106.

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This research aims to test 1) the influence of cash flow volatility to income smoothing, 2) the influence of cash flow volatility to firm value, 3) the influence of leverage to income smoothing, 4) the influence of leverage to firm value, 5) the influence of income smoothing to firm value, 6) the effect of volatility cash flow toward firm value and income smoothing as intervening variable, 7) the effect of leverage toward firm value and income smoothing as intervening variable. The sample used in this study were non-financial companies listed on the Indonesia Stock Exchange from 2013-2017. The sample were selected using purposive sampling method. The number of sample resulted from this method are 139 companies. The result of empirical examination using path analysis gives result that 1) cash flow volatility has positive and significant relationship to the income smoothing, 2) cash flow volatility has positive and significant relationship to the firm value, 3) leverage has negative and significant relationship to income smoothing, 4) leverage has negative and significant relationship to the firm value 5) income smoothing has positive and unsignificant to firm value. In addition, using Sobel test, the result shows that income smoothing hasn’t play a role in mediating cash flow volatility and leverage toward firm value.

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Sutrisno, Paulina, and Kashan Pirzada. "Are CEO Overconfidence and Audit Firm Size Related To Tax Avoidance?" GATR Accounting and Finance Review 5, no. 2 (September 30, 2020): 56–65. http://dx.doi.org/10.35609/afr.2020.5.2(3).

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Objective – This study aims to examine whether audit firm size mitigates the relationship between CEO overconfidence and tax avoidance. CEO overconfidence has the characteristics of a very high level of self-confidence which influences the pattern of thought and the way they make strategic decisions. CEO overconfidence has a tendency to avoid taxes. It aims to show competence in tax management and raise funds for investment. External party oversight, such as by audit firms, will mitigate the relationship between CEO overconfidence and tax avoidance through an attitude of independence, as well as competence and function as examiners of the company's financial reporting. Methodology/Technique – This study uses a sample of Indonesian non-financial companies in the period 2013-2017. This study analyses the data with statistical methods using linear multiple regression. Findings – The results of this study indicate that CEO overconfidence is positively related to tax avoidance, while audit firm size is negatively related to tax avoidance. However, this study has not been able to prove the influence of audit firm size on the relationship between CEO overconfidence and tax avoidance. Type of Paper: Empirical Keywords: CEO overconfidence; Tax Avoidance; Audit Firm Size; Big 4; Book Tax Difference. Reference to this paper should be made as follows: Sutrisno, P; Pirzada, K. 2020. Are CEO Overconfidence and Audit Firm Size Related To Tax Avoidance?, Acc. Fin. Review 5(2): 72 – 81. https://doi.org/10.35609/afr.2020.5.2(3) JEL Classification: M41, M49.

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Horton, B. D. "MATURITY RANGE OF FRESH MARKET PEACHES AND DURATION OF PEAK YIELDS FROM ONCE-OVER HARVESTS." HortScience 25, no. 9 (September 1990): 1122e—1122. http://dx.doi.org/10.21273/hortsci.25.9.1122e.

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Cultivars of fresh market peaches (Prunus persica, L. Batsch) vary in the duration for maximum yields in the shipping stage (firm ripe) from once-over harvests. A cultivar having many firm ripe fruit with few green and over ripe at a given time has a narrow maturity range. It can be picked fewer times, facilitate mechanical once-over harvests and reduce spray costs. Fruit were harvested from small trees or scaffold branches of large trees at 2- to 3-day intervals as once-over harvests on 4 dates to estimate maturity range and duration of the maximum firm ripe fruit. Fruit of 3 cultivars were graded by color into maturity stages: 1) green, 2) firm ripe, and 3) over ripe. `Loring' had 82% firm ripe sorted in the 1st 3 harvests in 1987 and 1988. `Redskin' had 83% firm ripe in the 2nd and 3rd harvests in 1987. `Redglobe' had 85% marketable in the 2nd and dropped to 75% in the 3rd harvest in 1987. `Redhaven' had about 80% firm ripe in the 1st 3 harvests in 1988. Results indicate that the duration of narrow maturity ranges of `Loring' and `Redhaven' would permit them to be harvested over about 5 days with high yieids in the firm-ripe stage.

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Kristian, Michelle. "Pengaruh Independensi Auditor, Ukuran Kantor Akuntan Publik, dan Professional Judgement Auditor terhadap Kinerja Auditor." Jurnal STEI Ekonomi 27, no. 2 (December 1, 2018): 208–32. http://dx.doi.org/10.36406/jemi.v27i2.135.

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The objective of this research was to examine the influence of auditor independence, CPA firm size, and auditor’s professional judgement on audit quality. The research was conducted using a survey method to provide the questionnaires to auditors in CPA firms. The data used in this research was primary data. The population of this research is the auditors that work at CPA firm. The sample of this research is auditors that work at CPA firm in Jakarta and Tangerang that have minimum one year of experience in auditing. There are 256 questionnaires distributed for this research, but only 216 questionnaires returned and 127 questionnaires are used in this research using multiple linear regressions. The results of this study were (1) Auditor independence has significant influence on quality, (2) CPA firm size doesn’t have significant influence on audit quality, (3) Auditor’s professional judgement has significant influence on audit quality, (4) Auditor independence, CPA firm size, and auditor’s professional judgement simultaneously have significant influence on auditor performance.

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Kristian, Michelle. "Pengaruh Independensi Auditor, Ukuran Kantor Akuntan Publik, dan Professional Judgement Auditor terhadap Kinerja Auditor." Jurnal STEI Ekonomi 27, no. 02 (December 1, 2018): 208–32. http://dx.doi.org/10.36406/jemi.v27i02.135.

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The objective of this research was to examine the influence of auditor independence, CPA firm size, and auditor’s professional judgement on audit quality. The research was conducted using a survey method to provide the questionnaires to auditors in CPA firms. The data used in this research was primary data. The population of this research is the auditors that work at CPA firm. The sample of this research is auditors that work at CPA firm in Jakarta and Tangerang that have minimum one year of experience in auditing. There are 256 questionnaires distributed for this research, but only 216 questionnaires returned and 127 questionnaires are used in this research using multiple linear regressions. The results of this study were (1) Auditor independence has significant influence on quality, (2) CPA firm size doesn’t have significant influence on audit quality, (3) Auditor’s professional judgement has significant influence on audit quality, (4) Auditor independence, CPA firm size, and auditor’s professional judgement simultaneously have significant influence on auditor performance.

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Molteni, Mario, and Matteo Pedrini. "The corporate social responsibility manager map." Corporate Ownership and Control 6, no. 3 (2009): 26–38. http://dx.doi.org/10.22495/cocv6i3p2.

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This article outlines the profile of ninety managers directly involved in Corporate Social Responsibility activities (CSR Managers) in Italian firms. It presents an analysis of the organizational position, educational background and activities of these professionals. The results suggest that CSR managers: 1) have a growing relevance in the firm; 2) are predominantly existing members of the organization; 3) have principally a business management educational background; 4) play a key role in supporting senior management and improving stakeholder engagement. It emerges that CSR managers are supporting senior management in different manners. The “CSR Manager Map” allows for the identification of four types of CSR manager: (1) Specialist; (2) Generalist; (3) Process oriented; (4) External oriented.

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Kojo Oseifuah, Emmanuel, and Agyapong Gyekye. "Working capital management and shareholders' wealth creation: evidence from non-financial firms listed on the Johannesburg Stock Exchange." Investment Management and Financial Innovations 14, no. 1 (March 31, 2017): 80–88. http://dx.doi.org/10.21511/imfi.14(1).2017.08.

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Working capital plays a vital role in shareholders’ wealth creation, yet there is a dearth of empirical studies on the relationship between working capital management and firm value in the South African economic environment. This study attempts to fill this gap by using Richards and Laughlin’s (1980) Cash Conversion Cycle theory to investigate the impact of working capital management efficiency and its separate components on firm value of South African firms listed on the Johannesburg Stock Exchange (JSE). Panel data regression methodology was used to analyze accounting data obtained from I-Net Bridge/BFA McGregor for 75 firms for the 10 year period, 2003 to 2012, to determine the nexus between WCM and profitability (proxied by return on assets). The key findings of the study are as follows: 1) there exists a significant positive relationship between firm value and both inventory conversion period and receivables conversion period; 2) the relationship between the cash conversion cycle and firm value is positive but insignificant; 3) there is a significant positive relationship between accounts payable deferral period (PDP) and profitability; 4) firm size and firm value are significantly positively related, and 5) there is a significant negative relationship between leverage and firm value.

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Dimitrakaki, Ioanna. "Firms Growth Strategies in Greece – The Case of KriKri S.A." International Journal of Social Sciences and English Literature 5, no. 1 (January 14, 2022): 1–11. http://dx.doi.org/10.55220/2576683x.v5i1.114.

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The aim of this project was to examine firms’ growth strategies followed by Greek enterprises, focusing in the case of KriKri SA: a firm that produces dairy products located in Serres, a province of North Greece. The analysis was based exclusively in the usage of secondary data. The result indicated that KriKri follows four types of growth strategies, namely: 1) Market penetration, 2) New product development, 3) Diversification, and 4) International Growth. The firm has successfully implemented the aforementioned practices and this is reflected in its overall business performance (Sales, Profits, EBITDA, etc.). In conclusion, the project highlighted the importance of growth for firms and organizations as a key element for increasing their profitability and ensuring their viability. It is also indicative that the firm achieved a substantial growth despite the economic crisis that affected negatively the Greek economy (OECD, 2021) and the appearance of the COVID 19 outbreak.

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Zhang, Cong Cong, Xiao Dong Zhang, and Shou Zhi Pu. "Synthesis and Properties of 1-[2-Methyl-5-(3-Cyanophenyl)-3-Thienyl]-2-[2-Methyl-5-(4-Pentylphenyl)-3-Thienyl]Perfluorocyclopentene." Applied Mechanics and Materials 662 (October 2014): 111–14. http://dx.doi.org/10.4028/www.scientific.net/amm.662.111.

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An unsymmetrical photochromic diarylethene which called 1-[2-methyl-5-(3-cyanophenyl)-3-thienyl]-2-[2-methyl-5-(4-pentylphenyl)-3-thienyl] perfluorocyclopentene (1a) was synthesized and its properties such as photochromism and fluorescence were investigated in detail. The results showed that this compound undergo reversible cyclization and cycloreversion reactions upon alternating irradiation with UV and visible light in both solution and a PMMA film.

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Horton, B. D. "Ripening Patterns within a Peach as Indicated by Force and Soluble Solids Concentration." Journal of the American Society for Horticultural Science 117, no. 5 (September 1992): 784–87. http://dx.doi.org/10.21273/jashs.117.5.784.

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Variability in maturity within a peach (Prunus persica, L. Batsch) fruit was estimated by measurements of force and the soluble solids concentration (SSC) at 16 coordinates around the peach at five maturity stages: 1) about one-half final swell (immature); 2) 85% final swell (green); 3) firm-ripe and similar to chip #3 of the Clemson Univ. system; 4) firm-ripe and similar to chip #5; and 5) tree-ripe. Firm-ripe 3 and 4 stages were firm enough to ship, but the tree-ripe stage was too soft. Firmness measured with a 4.7-mm-diameter penetrometer tip from two cultivars indicates a strong trend for the peach tip and cheeks to be firmer than tissue at other coordinates. Coordinates at the equator and around the stem end are generally firmer than coordinates at lat. 45°N, particularly in stages 3, 4, and 5. The SSC in juice from a cylinder of fruit adjacent to the puncture was higher at long. 90°E-W than at the sutures and higher at lat. 0° than at 70°S. Variance increased for force and decreased for SSC between maturity stages to the firm-ripe stage. The coordinate technique might be used to characterize and select cultivars that would be most suitable for once-over harvests.

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Chassagnon, Virgile. "Nature et ontologie sociale de la firme." Social Science Information 51, no. 1 (March 2012): 70–95. http://dx.doi.org/10.1177/0539018411425871.

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Resume The question of social ontology is considered irrelevant to the economic debate on the genesis of the firm. This article aims to show that the ontological nature of the firm can be explained by stressing the need to: (1) go beyond simple individualism and reductionism; (2) analyze the firm as a (re)constitutive emergent entity; (3) understand the cohesive interrelations between the human constituents and the nonhuman resources; and (4) define the firm as an institutionalized organization.

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32

Rely, Gilbert. "The Effect of Firm Size and Leverage on Profit Management With Ownership Structure as a Moderating." International Journal of Economics, Social Science, Entrepreneurship and Technology (IJESET) 1, no. 2 (April 17, 2022): 108–34. http://dx.doi.org/10.55983/ijeset.v1i2.121.

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This study aims to examine and analyze the effect of firm size and leverage on earnings management with ownership structure as moderating. The sample used is 54 manufacturing firms listed on the Indonesia Stock Exchange for 2015-2017 period, using multiple regression analysis and to measure hypotheses is SPSS 24. The study results are (1) firm size has a positive and not significant effect on earnings management. (2) Leverage has a positive effect on earnings management. (3) Managerial ownership has a negative effect on earnings management. (4) Institutional ownership has a negative and insignificant effect on earnings management. (5) Managerial ownership strengthens the influence of firm size on earnings management. (6) Institutional ownership does not strengthen the influence of firm size on earnings management. (7) Managerial ownership weakens the influence of leverage on earnings management. (8) Institutional ownership weakens the influence of leverage on earnings management.

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Gatignon, Hubert, and Jean-Marc Xuereb. "Strategic Orientation of the Firm and New Product Performance." Journal of Marketing Research 34, no. 1 (February 1997): 77–90. http://dx.doi.org/10.1177/002224379703400107.

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The authors seek to understand which of three different strategic orientations of the firm (customer, competitive, and technological) is more appropriate, when, and why it is so in the context of developing product innovations. They propose a structural model of the impact of the strategic orientation of the firm on the performance of a new product. The results provide evidence for best practices as follows: (1) A firm wishing to develop an innovation superior to the competition must have a strong technological orientation; (2) a competitive orientation in high-growth markets is useful because it enables firms to develop innovations with lower costs, which is a critical element of success; (3) firms should be consumer- and technology-oriented in markets in which demand is relatively uncertain—together, these orientations lead to products that perform better, and the firm will be able to market innovations better, thereby achieving a superior level of performance; and (4) a competitive orientation is useful to market innovations when demand is not too uncertain but should be de-emphasized in highly uncertain markets.

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Gao, Shang, Zhao Ran, Yating Li, and Shaoqi Pan. "Structural Evolution of Regional Firm Network System under the Influence of Industrial transfer: A Case Study of the Refrigeration Industrial Cluster of Minquan County." Complexity 2022 (August 9, 2022): 1–13. http://dx.doi.org/10.1155/2022/9050029.

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The transplanted firm is an important force to promote the network evolution and cluster transformation and upgrading of the undertaking firm. From the micro-analytic perspective of firm network, this paper puts forward a theoretical framework with “relationship-network-evolution” as the main line. Taking the refrigeration industry cluster in Minquan County of China as a case study and keeping the firm networks of economic relation, technical cooperation, and social communication firm network in 2009, 2013, and 2017 as the research objects, this paper analyzes the structure and evolution characteristics of regional firm network system, proposes the degree and effect of the local embeddedness of transplanted firms, and discusses their differences between international and interregional transplanted firms. The results revealed that: (1) the local embeddedness of transplanted firms significantly promotes the development of refrigeration industry network. (2) The network power of large-scale transplanted firms in the cluster is increasing day by day, and the network presents a multi-core trend. (3) The local embeddedness of some transplanted firms is not high, and the overall connectivity of the network is not strong. (4) Network intermediary nodes have strong heterogeneity, and the intermediary role of some large transplanted firms in the network needs to be improved. (5) The three network systems have similar structural characteristics, and social capital plays an important role in the local embeddedness of transplanted firms and the development of regional firm network. (6) Compared with international transplanted firms, interregional transplanted firms are more adaptable in terms of local embeddedness. The research results provide a reference for the construction of similar industrial clusters in China and other developing countries.

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HEMPHILL, THOMAS A. "FIRM PATENT STRATEGIES IN US TECHNOLOGY STANDARDS DEVELOPMENT." International Journal of Innovation Management 11, no. 04 (December 2007): 469–96. http://dx.doi.org/10.1142/s1363919607001837.

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The focus of this article is on exploring the business competitive consequences of firm patent strategies in the United States de jure technology standard development processes. An analytic framework ("Firm Patent Strategies Matrix") is created which formally identifies a set of firm patent strategies applicable in the de jure technology standard development process. This Firm Patent Strategies Matrix is predicated on two key variables relevant to the standard development process: first, firms are either active participants in standard-setting committees, or they are non-participants, and second, firms are either disclosing appropriate information on potentially relevant patented technology (or patent pending applications on such technology), or they are not disclosing such potentially relevant patented information on technology (or patent pending applications on such technology), in the standard development process. The Firm Patent Strategies Matrix identifies the following four generic strategic choices for a technology-driven firm to choose among concerning the disposition of its patents: (1) Disclosure/Participation, (2) Disclosure/Non-Participation, (3) Non-Disclosure/Participation, and (4) Non-Disclosure/Non-Participation. Public policy issues, relevant to these Firm Patent Strategies, are identified (e.g., RAND licencing terms, patent ambush and submarine patents) and recommended policy solutions are offered (e.g., instituting Ex Ante royalty discussions, vigorous federal antitrust enforcement against patent ambush and the wider use of firm patent liability insurance, respectively).

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Rachmawati, Sistya. "GREEN STRATEGY MODERATE THE EFFECT OF CARBON EMISSION DISCLOSURE AND ENVIRONMENTAL PERFORMANCE ON FIRM VALUE." International Journal of Contemporary Accounting 3, no. 2 (December 20, 2021): 133–52. http://dx.doi.org/10.25105/ijca.v3i2.12439.

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The purpose of this study is to examine and analyze: (1) The effect of disclosure of carbon emissions and environmental performance on firm value. (2) Effect of green strategy on firm value (3) Green strategy Moderates the effect of disclosure of carbon emissions and environmental performance on firm value. Quantitative research uses secondary data taken by purposive sampling from annual reports and sustainable reports of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The data is processed by panel regression. The conclusion of this study (1) Disclosure of carbon emissions has no effect on firm value. (2) Environmental performance and green strategy have a significant positive effect on firm value. (3) The green strategy strengthens the effect of carbon emission disclosure on firm value. (4) The green strategy is not proven to strengthen environmental performance on company value. So, the green strategy only acts as a predictor or independent variable.

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37

Sari, Nurshadrina Kartika, and Dedy Wijaya Kusuma. "Keputusan Struktur Modal Ditinjau dari Siklus Hidup Perusahaan dan Risiko Bisnis pada Perusahaan Teknologi." AFRE (Accounting and Financial Review) 5, no. 2 (July 20, 2022): 198–206. http://dx.doi.org/10.26905/afr.v5i2.7769.

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The purpose of this research is to analyze; 1) the effect of the entire company cycle on the capital structure, 2) the effect of business risk on the capital structure, and 3) the influence of the capital structure on the firm value, 4) the influence of the entire company life cycle on the firm value through the capital structure, and 5) influence of business risk on firm value through capital structure. The population of this research is technology companies listed on the Indonesia Stock Exchange for the period 2017-2020, with a selected sample of eight technology companies and using path analysis. The research findings are 1) there is no effect of the entire company cycle on the capital structure, 2) there is the effect of business risk on the capital structure, and 3) there is no effect of capital structure on firm value, 4) there is no effect of the entire company life cycle on firm value. through the capital structure, and 5) there is no influence of business risk on the value of the company through the capital structure.DOI:https://doi.org/10.26905/afr.v5i2.7769.

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SHANDY, MUHAMMAD KURNIA, and AIMATUL YUMNA. "Effect of Investment Decisions, Funding Decisions and Dividend Policy on Firm Value with Firm Risk as Mediation on Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX)." Financial Management Studies 2, no. 3 (December 8, 2022): 17–34. http://dx.doi.org/10.24036/jkmk.v2i3.108.

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The study aims to analyze the effect of (1) Investment Decisions on company risk, (2) Funding decisions on company risk and (3) Dividend policy on company risk. (4) Investment decisions on company value, (5) Funding decisions on firm value (6) Dividend policy on firm value (7) Corporate risk on firm value (8) Investment decisions, funding decisions and dividend policy on firm value by mediating firm risk. with Manufacturing performance proxies listed on the Indonesia Stock Exchange in 2017-2021. The study used one control variable: firm value and one mediating variable: firm risk. The population in this study is all manufacturing companies listed on the Indonesia Stock Exchange. While the samples in the study were determined by the purposive sampling method, the Manufacture company's samples for three consecutive years from 2017-2021, resulting in a samples count of 33 companies with 193 observations for each variable. The analysis method used path analysis using the IBM SPSS Statistics 26 program. The results of this study concluded that (1) investment decisions with PER have no effect on company risk, (2) DER funding decisions have a significant effect on company risk, (3) dividend policy has a significant effect on company risk (4) investment decisions with PER have an effect on firm value (5) Funding decisions with DER have no effect on firm value (6) Dividend policy with DPR has no effect on firm value (7) Company risk with DCL has no effect on firm value (8) Investment decisions with PER through corporate risk mediation has no effect on firm value (9) Funding decisions with DER through firm risk affect firm value (10) Dividend policy with DPR through firm risk does not affect firm value

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39

Vidyarto Nugroho, Adaline Grace,. "Pengaruh Profitability, Liquidity, Leverage, Dan Firm Size Terhadap Firm Value." Jurnal Paradigma Akuntansi 4, no. 1 (January 20, 2022): 100. http://dx.doi.org/10.24912/jpa.v4i1.17020.

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This study was conducted with the aim of knowing the effect of profitability, liquidity, leverage, and firm size on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. This study uses 87 manufacturing companies that have been selected using a purposive sampling method with a total of 261 data for three years. This research uses Eviews 11 data processing technique with fixed effect model method through multiple linear regression analysis. The results in this study indicate that: 1) profitability has a negative and insignificant effect on firm value; 2) liquidity has a positive and insignificant effect on firm value; 3) leverage has a significant positive effect on firm value; 4) firm size has a negative and significant effect on firm value.

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40

Song, Bo, Yi Li, and Liangjie Zhao. "Complementary Effect of Knowledge Management Strategy on Firm Performance: Evidence from Chinese Firms." Sustainability 11, no. 13 (July 1, 2019): 3616. http://dx.doi.org/10.3390/su11133616.

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This study investigated the complementary effect of three orientations of knowledge management (KM) strategy on firm performance: external and internal, explicit and tacit, and exploratory and exploitive. We propose a theoretical framework for examining the synergistic effects of KM strategy on firm performance, and the moderating effect of organizational structure. The complementary effect among these orientations of KM strategy was studied. To test our framework, we conducted a survey with a sample of 345 Chinese firms that had applied a KM strategy. The empirical results show that: (1) different KM strategy orientations complement each other, and this complementarity is an essential link in the relationship between KM strategy and firm performance; (2) the direct effect of each orientation of KM strategy on firm performance is not significant; (3) a centralized organizational structure moderates the relationship between KM strategy and firm performance, thus the more centralized is the organizational structure, the stronger is the positive impact of the complementary effect of KM strategy on firm performance; and (4) the moderating effect of formalized organizational structure in the relationship between KM strategy and firm performance is not significant.

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Fitryani, Rika, Citra Ramayani, and Desi Areva. "FAKTOR FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN." Horizon 1, no. 2 (June 17, 2021): 250–62. http://dx.doi.org/10.22202/horizon.v1i2.4764.

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This study aims to analyze: 1) the effect of profitability on firm value, 2) the effect of capital structure on firm value, 3) the effect of firm size on firm value, 4) the effect of sales growth on firm value, 5) the effect of the current ratio on firm value, 6) the influence of profitability, capital structure, company size, sales growth and current ratio together affect firm value. The results of this study indicate that: profitability has a significant effect on firm value, capital structure has no significant effect on firm value, firm size has a negative effect on firm value, sales growth has no significant effect on firm value, current ratio has a significant effect on firm value in sub-sector companies. food and beverages listed on the Indonesia Stock Exchange (BEI) 2013-2017

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42

Gnutti, Alexander H., John D. Martin, and J. Douglas Ramsey. "Predicting corporate voting outcomes for shareholder sponsored proposals." Corporate Ownership and Control 12, no. 1 (2014): 742–58. http://dx.doi.org/10.22495/cocv12i1c8p7.

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We analyze voting support for shareholder sponsored corporate governance proposals. Specifically, we study the impact of institutional share ownership, board structure, firm size, historical share performance, and proposal sponsor on the proportion of yes votes received. We use data from 253 shareholder proposals that came to a vote in 2013 for our analysis. Among our findings are the following: (1) pension funds sponsored 14 of the 20 proposals receiving the highest level of voting support while individuals and labor unions sponsored 16 of the 20 proposals receiving the lowest voting support; (2) firms with a classified board received higher proposal support than those without a classified board; (3) firms with a higher percentage of institutional ownership received greater voter support, and (4) firm size was inversely related to voting support

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43

Robiyanto, Robiyanto, Ilma Nafiah, Harijono Harijono, and Komala Inggarwati. "PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN PERHOTELAN DAN PARIWISATA DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING." Jurnal Ilmiah Bisnis dan Ekonomi Asia 14, no. 1 (February 29, 2020): 46–57. http://dx.doi.org/10.32812/jibeka.v14i1.153.

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This study aims to examine the effect of profitability on firm value with capital structure as an intervening variable. The population of this study is hotel, restaurant and tourism firms listed on the Indonesia Stock Exchange (IDX), during 2012-2016, with 75 samples selected by using purposive sampling. Analysis of this study using panel regression analysis. This study of the research show that (1) profitability as measured by ROA and ROE has a negative and significant effect on firm value as measured by PBV and profitability as measured by ROA and ROE has a negative and insignificant effect on firm value as measured by Tobin's Q, (2) profitability has a negative and significant effect on the capital structure, (3) the capital structure as measured by DER has a positive and significant effect on firm value as measured by PVB and the capital structure as measured by DER has a positive and insignificant effect on company value as measured by Tobin's Q and (4) capital structure as an intervening variable negatively influences the effect of profitability on firm value.

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44

Zhang, Cong Cong, Sha Sha Wei, and Shou Zhi Pu. "Synthesis and Properties of 1-[2,5-dimethyl-3-thienyl]-2-[2-methyl-5-(4-pentylphenyl)-3-thienyl] perfluorocyclopentene." Advanced Materials Research 1003 (July 2014): 63–66. http://dx.doi.org/10.4028/www.scientific.net/amr.1003.63.

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An unsymmetrical photochromic diarylethene which called 1-[2,5-dimethyl-3-thienyl]-2-[2-methyl-5-(4-pentylphenyl)-3-thienyl] perfluorocyclopentene (1a) was synthesized and its properties such as photochromism and fluorescence in solution as well as in a PMMA film were investigated in detail. The diarylethene has shown good photochromic behavior both in solution and in a PMMA film.

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45

Carcello, Joseph V. "Suggested Priorities for the PCAOB: A Statement at the Inaugural Meeting of the PCAOB’s Investor Advisory Group." Current Issues in Auditing 4, no. 2 (January 1, 2010): A1—A6. http://dx.doi.org/10.2308/ciia.2010.4.2.a1.

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SUMMARY: In advance of the May 4 2010, inaugural meeting of the PCAOB’s Investor Advisory Group (IAG), I was asked (as were the other members of the IAG) to list the five items that I believe should be the PCAOB’s top priorities. My five items included (1) prioritizing inspections of foreign registered firms, particularly for those firms performing substantial portions of the audits of U.S. multinationals or, where legal obstacles remain, implement and rely on firm-based inspections of such foreign affiliates which are subject to detailed PCAOB inspection; (2) requiring registered firms (at least the six largest) to have independent members on firm governing boards and/or implement more rigorous PCAOB examination of the audit firm’s culture; (3) creating a national fraud center under the auspices of the PCAOB; (4) developing, measuring, and reporting on a listing of audit quality indicators; and (5) requiring the audit engagement partner to sign the audit report. In this commentary, I provide my insights and reasoning for each of these items.

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46

Hodnett, Kathleen, Heng-Hsing Hsieh, and Paul Van Rensburg. "Payoffs To Equity Investment Styles On The JSE Securities Exchange: The Case Of South African Equity Market." International Business & Economics Research Journal (IBER) 11, no. 1 (July 17, 2012): 19. http://dx.doi.org/10.19030/iber.v11i1.7153.

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Empirical tests of market efficiency reveal anomalies that cannot be explained by the capital asset pricing model (CAPM) of Sharpe (1964) and Lintner (1965). These anomalies are firm-specific and can be applied to form potential alpha-generating investment styles that capture the characteristics of the anomalies. We estimate and examine the consistency of the payoffs to firm-specific attributes for South African stocks listed on the JSE Securities Exchange (JSE) over the period from 01 January 1997 to 31 December 2007. The firm-specific attributes under examination are extracted from five categories, namely (1) fundamental values relative to share price, (2) solvency and liquidity, (3) fundamental growth, (4) size and return momentum and (5) consensus analyst forecast. Our test results extract significant attributes from all categories with the exception of the solvency and liquidity category. More specifically, we find that firms with higher fundamental values relative to their share prices, firms with higher dividend and earnings growth, firms with lower market capitalization, firms with higher short-term returns and firms with higher earnings forecasts earn relatively higher returns in the subsequent period in a consistent manner.

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Pratiwi, Asti, Abdul Basyith, and Ervita Safitri. "Disclosure of Green Banking, Profitability and Company Size on Company Value in Banking, Indonesia." Proceedings International Conference on Business, Economics & Management, no. 1 (August 22, 2023): 947–58. http://dx.doi.org/10.47747/icbem.v1i1.1248.

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This study aims to determine the effect of green banking disclosures, profitability and firm size on firm value. The sample used was 11 samples with 55 observations using purposive sampling technique. The data used is secondary data, with the data collection method using content analysis. The analysis technique used is multiple linear regression analysis. The results of the analysis prove (1) disclosure of green banking, profitability and firm size has a positive and significant effect on firm value, (2) disclosure of green banking has a negative and significant effect on firm value, (3) profitability has a positive and significant effect on firm value, and (4) company size has a positive and insignificant effect on firm value.

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48

Pratiwi, Asti, Abdul Basyith, and Ervita Safitri. "Disclosure of Green Banking, Profitability and Company Size on Company Value in Banking in Indonesia." International Journal of Finance Research 4, no. 2 (June 30, 2023): 115–27. http://dx.doi.org/10.47747/ijfr.v4i2.1211.

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This study aims to determine the effect of green banking disclosures, profitability and firm size on firm value. The sample used was 11 samples with 55 observations using purposive sampling technique. The data used is secondary data, with the data collection method using content analysis. The analysis technique used is multiple linear regression analysis. The results of the analysis prove (1) disclosure of green banking, profitability and firm size has a positive and significant effect on firm value, (2) disclosure of green banking has a negative and significant effect on firm value, (3) profitability has a positive and significant effect on firm value, and (4) company size has a positive and insignificant effect on firm value

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Hay, David, and David Davis. "The Voluntary Choice of an Auditor of Any Level of Quality." AUDITING: A Journal of Practice & Theory 23, no. 2 (September 1, 2004): 37–53. http://dx.doi.org/10.2308/aud.2004.23.2.37.

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We examine the choice of auditor by 380 incorporated societies in New Zealand. Incorporated societies may choose whether to be audited, and are free to choose an auditor of “any level of quality.” We measure audit quality levels, in order of increasing quality, as: (1) whether the entity chooses to be audited, (2) whether the auditor is a qualified or unqualified accountant, (3) whether the qualified accountant is an individual or a chartered accountancy firm, (4) whether the audit firm is large, and (5) whether the large audit firm is a member of the Big 5. We test whether variables representing demand for auditing by incorporated societies are associated with mechanisms that indicate auditor quality to users. We find that larger entities, and entities with higher salaries as a proportion of revenues and higher debt as a proportion of assets are more likely to be audited; they are also more likely to choose chartered accountancy firms and to choose larger audit firms. Entities with a higher proportion of their revenue from members are more likely to choose Big 5 auditors. These results are consistent with DeAngelo's (1981) and Watts and Zimmerman's (1986) explanations for professional auditing institutes, audit firm size, and audit firm reputation as surrogates for auditor quality.

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Florkowski, Wojciech J., E. E. Hubbard, and Gary L. Wade. "Factors Influencing the Supply of Four Landscape Services." Journal of Environmental Horticulture 12, no. 1 (March 1, 1994): 39–42. http://dx.doi.org/10.24266/0738-2898-12.1.39.

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Abstract The landscape industry is a rapidly growing segment of the economy. Growth of the industry is attributed to increasing affluence of the population and leisure time. Increasing awareness of the importance of the environment will further undergird future industry growth. A survey sample of 140 landscape firms located in Georgia yielded 137 usable questionnaires. Four equations representing the statistical relationships between the four types of landscape services 1) design, 2) installation, 3) maintenance, 4) seasonal color and independent variables representing firm characteristics were specified and estimated using logit procedure. A surveyed firm was more likely to supply landscape design services if it also supplied pruning services, landscaping was its main business activity, and the firm was located outside the Atlanta metropolitan area (AMA). The installation service supply was less likely to be among a firm's services if the firm was located within the Atlanta metro area but more if it purchased plants from other sources, and the firm practiced subcontracting. Maintenance services were impacted positively by the supply of pruning but negatively by fertilization services and location in metropolitan Atlanta. Firms in which landscaping was the main business activity and accounted for an increasing share of revenue were more likely to include seasonal color among services supplied.

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Journal articles on the topic '2 3 4 (Firm)'

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