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Journal articles on the topic 'Corporate segment'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Chen, Peter F., and Guochang Zhang. "Segment Profitability, Misvaluation, and Corporate Divestment." Accounting Review 82, no. 1 (2007): 1–26. http://dx.doi.org/10.2308/accr.2007.82.1.1.

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This paper develops a theoretical model to explain corporate divestment in the context of accounting-based valuation and provides empirical evidence to support the model's predictions. Building on Zhang's (2000) real-options-based equity value model, we develop a model to explain why firms with multiple business segments may have incentives in financial reporting to shift earnings from one segment to another to influence market valuation. Cross-segment earnings shifting, however, causes information asymmetry about segmental performance, which leads to market misvaluation. Divestment arises as

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2

Lail, Bradley E., Wayne B. Thomas, and Glyn J. Winterbotham. "Classification Shifting Using the “Corporate/Other” Segment." Accounting Horizons 28, no. 3 (2014): 455–77. http://dx.doi.org/10.2308/acch-50709.

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SYNOPSIS In this paper, we examine management's use of the “corporate/other” segment to mask the true performance of operating (or core) segments. The corporate/other segment represents firm-wide expenses not allocated to core segments. We find that managers take advantage of vague cost allocation requirements to shift expenses between the corporate/other segment and core segments. Specifically, in the presence of agency problems (i.e., transfer of resources to underperforming segments), our evidence is consistent with expenses being shifted from core segments to the corporate/other segment. T

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3

M. Karminsky, Alexander, and Oleg S. Kozlov. "Stress Testing of Retail and Corporate Segments of Russian Credit Market." International Journal of Management Science and Business Administration 1, no. 10 (2015): 7–19. http://dx.doi.org/10.18775/ijmsba.1849-5664-5419.2014.110.1001.

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The objective of the paper is to investigate and compare risk patterns in retail and corporate segments and assess the potential impact of macroeconomic shocks on loan quality. Banks’ monthly financial statements data for the period 2004 – 2012 are used. Firstly, we develop an indicator to measure institution’s credit risk that reflects variance and average value of NPL corrected for loan loss reserves. It is used to compare the risk-return patterns of largest state-owned banks, and under our framework we identify how the strategies of various banks differ in retail and corporate loans, identi

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Akpan, Dorathy Christopher, and Edidiong Nse Nkanga. "Corporate Governance Attributes and Segment Reporting of Selected Conglomerates in Nigeria." Journal of Accounting and Financial Management 9, no. 5 (2023): 46–63. http://dx.doi.org/10.56201/jafm.v9.no5.2023.pg46.63.

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Consolidated financial statement does not only conceal the performance of individual segments of the group but also hides the risk and opportunities that investors are exposed to by investing in those segments or subsidiaries. A balanced and effective board is a major determinant of financial reporting quality in terms of compliance with International Financial Reporting Standard. This study examined the effect of corporate governance attributes on segment reporting of listed conglomerates firms in Nigeria. Ex post facto research design was adopted for the study and five listed conglomerate fi

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Nicolò, Domenico, and Maria Gabriella Baldarelli. "Toward an Integrated Segment Reporting: Between Tradition and Innovation." International Journal of Advances in Management and Economics 8, no. 6 (2019): 16–22. http://dx.doi.org/10.31270/ijame/v08/i06/2019/3.

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This paper aims to focus on the contribution of the approach by segments to planning and reporting social and environmental performance along with economic and financial dimensions. After the review of the literature about stakeholder’s theory and segment reporting, the paper analyse the logic underlying the technique of segmentation in the "space" and in the "time" for corporate reporting in theory and in practice. Keywords: Environmental reporting, Integrated reporting, Social reporting, Segment reporting, Social segment reporting, Sustainability reporting.

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6

Nagarajan, Nandu J., and Sri S. Sridhar. "Corporate responses to segment disclosure requirements." Journal of Accounting and Economics 21, no. 2 (1996): 253–75. http://dx.doi.org/10.1016/0165-4101(95)00419-x.

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Bhole, Dr.R.V. "Corporate Governance in Axis Bank Limited." Journal of Research & Development 16, no. 7 (2024): 60–63. https://doi.org/10.5281/zenodo.11910291.

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Abstract:                             Axis Bank Ltd. Provides corporate and retail banking products and services. The company’s products include saving accounts; fixed deposits, recurring deposits; home loans, car loans, personal loan, and loans against shares, property and security; credit cards, debit cards and prepaid cards; forex, investments in mutual fund, demat account, online trading; insurance in health, home, travel, life and other services of prepaid mobile charging, online shopping, locker and e-statem

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Green, Walter A., and Harold Lazarus. "Corporate Education Centers: A Growing Hospitality Segment." Cornell Hotel and Restaurant Administration Quarterly 28, no. 1 (1987): 58–65. http://dx.doi.org/10.1177/001088048702800115.

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9

Tumanova, A. S. "VOLUNTEERING AS A SEGMENT OF CORPORATE PHILANTROPY." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 11/4, no. 131 (2022): 81–85. http://dx.doi.org/10.36871/ek.up.p.r.2022.11.04.012.

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The article reveals the modern positions of understanding and essence of such a phenomenon as volunteering from the point of view of a business phenomenon, provides data from various studies on this topic. Some list of trends in millennials’ preferences when applying for a job is given. The benefits of business, public organizations and employees of large companies from volunteering have been determined.

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Ma, Yao, and Jiahua Xu. "Segmentally aware: know when to merge and when to purge." Journal of Organizational Change Management 33, no. 1 (2019): 196–214. http://dx.doi.org/10.1108/jocm-06-2019-0201.

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Purpose The purpose of this paper is to hone in on the degree of segment-level integration relative to corporate post-merger performance. Design/methodology/approach The sample consists of 89 segments in 29 combined companies resulting from large mergers and acquisitions (M&A) transactions between 2001 and 2014 in the pharmaceutical and chemical industries worldwide. The authors track the change through M&A in performance of segments with different integration forms as well as performance of entire companies with different integration levels. Findings The authors find that integrating

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11

GASANOVA, Marina R. "An approach to building a financial model for the purposes of planning resource products of the corporate segment in commercial banks." Finance and Credit 28, no. 5 (2022): 1078–106. http://dx.doi.org/10.24891/fc.28.5.1078.

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Subject. The paper considers planning of resource products in the corporate business segment of a commercial bank. Objectives. The aim is to develop a model for planning financial results generated by attracted time deposit accounts and demand accounts of the corporate business segment in a commercial bank. Methods. I employ mathematical, statistical, and econometric methods and applied programming methods (SARIMA model for planning the profile of resource products of corporate clients, taking into account seasonality; the Ward's method for clustering corporate clients to create a pattern of f

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Ahmad Mokhtar, Hamim Syahrum, Izwayu Abdul Aziz, and Noraziyah Md Hilal. "Corporate demand for general takāful in Malaysia." ISRA International Journal of Islamic Finance 9, no. 2 (2017): 164–84. http://dx.doi.org/10.1108/ijif-08-2017-0024.

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Purpose This study on corporate demand for general takāful (Islamic insurance) aims to identify potential growth areas and areas for improvement in takāful business practices in Malaysia. Design/methodology/approach A survey on corporates’ protection needs, takāful/insurance coverage obtained and awareness on takāful/insurance was conducted for this paper. Findings The findings from the survey are as follows: There is potential for takāful operators to further penetrate the corporate sector, as the majority of respondents indicated willingness to spend on takāful/insurance. Emphasis on takāful

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Tocelovska, Natalja, Biruta Sloka, and Karlis Purmalis. "Financial Companies in Latvia: Why are they Coming to the Bond Market?" European Integration Studies, no. 13 (October 29, 2019): 70–79. http://dx.doi.org/10.5755/j01.eis.0.13.23500.

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In the period 2013-2017 Latvian corporate bond market had experienced the abrupt growth of the number of public Latvian corporate bond issues outstanding. The base of the expansion was formed by the financing activity of Latvian financial sector issuers (FSIs) with their weight in the pool of corporate bond issues listed in Nasdaq Riga at 85%. In 2019, FSIs remain the main issuer in Latvian corporate bond market (64% of the number of issues (Nasdaq Baltic, 2019)). The financing needs and preferences of the FSIs not only shape the segment profitability but also build Latvian corporate bond mark

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Mamonov, M. "Price interactions in the Russian credit market: Who is fighting whom and when do banks facilitate collusion?" Voprosy Ekonomiki, no. 4 (April 20, 2017): 79–99. http://dx.doi.org/10.32609/0042-8736-2017-4-79-99.

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This paper analyzes how banks react on the interest rate policy of their rivals when the industry-wide price competition is strengthening over different phases of business cycle in both retail and corporate segments of credit market in Russia. Our estimations, based on the models proposed in the literature on New Industrial Empirical Organization (NIEO), show that price wars are taking place from time to time in the retail as well as in the corporate segments of Russian credit market; more often - in periods of macroeconomic crisis, and are started by the banks from the top-30 group (in terms

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15

Blagorazumov, A. K., I. G. Kirpichev, and D. V. Petrov. "Isolation of corporate local area networks using server virtualization." Civil Aviation High Technologies 22, no. 6 (2019): 100–111. http://dx.doi.org/10.26467/2079-0619-2019-22-6-100-111.

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Secure enterprises have Local Area Networks (LANs) that store and process sensitive data that should not be accessed from outside. At the same time, no modern enterprise can successfully function without a LAN which provides the Internet access for the computers of the sales department, technical support service and E-mail server. In order to ensure information security, these two network segments are usually physically isolated from each other by means of exception of any cable interconnections. Enterprises with high demands for server uptime use server virtualization, which requires connecti

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Franco, Francesca, Oktay Urcan, and Florin P. Vasvari. "Corporate Diversification and the Cost of Debt: The Role of Segment Disclosures." Accounting Review 91, no. 4 (2015): 1139–65. http://dx.doi.org/10.2308/accr-51325.

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ABSTRACT Previous theoretical arguments suggest that industrial diversification provides a co-insurance effect that decreases the firm's default risk. In this paper, we endogenously estimate a firm's segment disclosure quality and investigate whether the quality of segment disclosures significantly affects bond investors' assessment of the co-insurance effect of diversification. We document that bonds issued by industrially diversified firms with high-quality segment disclosures have significantly lower yields than bonds issued by diversified firms with low-quality segment disclosures. We also

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Fakhriyyah, Dewi Diah, and Irma Hidayati. "Pengungkapan Kuantitatif dan Kualitatif Segmen Operasi Berdasarkan PSAK 5 Revisi 2009 (Penyesuaian 2015) di Indonesia." Organum: Jurnal Saintifik Manajemen dan Akuntansi 4, no. 2 (2021): 175–91. http://dx.doi.org/10.35138/organum.v4i2.163.

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Reporting of operating segments has become an important concern, therefore there is a PSAK 5 regulation which is continuously updated based on IFRS 8 to improve operating segment reporting. This study aims to examine the application of operating segment disclosure and its determinants in public companies in Indonesia.This research method is quantitative method. The operating segment in the financial statements of the LQ 45 Index’s Company in 2016 is analyzed by scoring to the items required by PSAK 5 Revised 2009 (Amandement 2015). The results showed that the majority cozmpany's compliance lev

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Segarra-Moliner, José Ramón, and Inmaculada Bel-Oms. "How Does Each ESG Dimension Predict Customer Lifetime Value by Segments? Evidence from U.S. Industrial and Technological Industries." Sustainability 15, no. 8 (2023): 6907. http://dx.doi.org/10.3390/su15086907.

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The aim of this study is to analyse the research gap regarding the relationship between environmental, social and governance dimensions (ESG) of corporate sustainability initiatives and customer lifetime value (CLV). We divide an entire data sample (547 U.S. listed firms from the Refinitiv Thomson Reuters Eikon database) of both industrial and technological industries into three segments, using prediction-oriented modelling segmentation to test the hypotheses and evaluate the predictive validity of a partial least squares (PLS) model. As a result, we show that environmental, social and governa

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Dubovitskiy, Roman A. "Analysis of Tendencies and Defining Forms and Methods of Corporate Education in Russia." Общество: социология, психология, педагогика, no. 2 (February 26, 2025): 111–16. https://doi.org/10.24158/spp.2025.2.11.

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Results of research in socio economic and pedagogical segment of education in corporate education are rep-resented. Data connected with management of corporate university is provided as well as from perspective of forms and methods of education. Research on socio economic segment identifies the following: necessity of strategic planning, operation as driver of innovations, practical application of education. Pedagogical segment of research defines tendencies connected with life-long learning paradigm, self-awareness of adult education, freedom to choose programs of self-development. The resear

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Pashovska, Silvana. "IS THE TOBACCO INDUSTRY IN MACEDONIA A SOCIALLY RESPONSIBLE SEGMENT?" International Journal of Agriculture, Environment and Bioresearch 09, no. 05 (2024): 01–09. http://dx.doi.org/10.35410/ijaeb.2024.5929.

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Corporate social responsibility refers to the focus, to the voluntary corporate action of business entities, not only to profit, but also to respect for social goals and protection of the ecological environment, and thus above all the health of people, and the healthy maintenance of living and plant life in nature. In that regard, the framework convention on tobacco control also refers, where specifically in Article 5.3 many specifics are highlighted, among which, that the tobacco industry carries out activities to distance its image from the deadly nature of the tobacco products it produces a

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21

Febriyanti, Ni Kadek Rika, and I. Nengah Wirsa. "APPLICATION OF CREDIT DISTRIBUTION FOR CORPORATE BUSINESS SEGMENTS AT PT. BALI REGIONAL DEVELOPMENT BANK." Abdi Dosen : Jurnal Pengabdian Pada Masyarakat 8, no. 1 (2024): 7–17. https://doi.org/10.32832/abdidos.v8i1.2035.

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Corporate Credit is one of the sections of BPD Bali, corporate banking is frequently also referred to as business banking, comprising areas of banking connected to corporate services. Corporate banking is a key profit center for as big companies of banks, but corporations are the originator of the largest client loans, corporations corporations are also a frequent source of write-offs for loans that have deteriorated. The sector taken by corporate banking normally serves a broad range, ranging from small and medium companies (SMEs) to giant corporate categories with billions in sales and offic

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22

Heri, Palakasari, and Budi Prasetyo Andrian. "The Influence of Experience in Using ERP (Enterprise Resource Planning) and Segment Reporting on Corporate Performance." International Journal of Arts and Social Science 4, no. 5 (2023): 300–310. https://doi.org/10.5281/zenodo.7745106.

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This study aims to analyze the influence of experience in using ERP (Enterprise Resource Planning) and segment reporting on corporate performance by using decision-usefulness theory. The independent variable in this study are the experience in using ERP and segment reporting. The dependent variable in this study is corporate performance.The population used in this study are manufacturing and construction companies listed on the Indonesia Stock Exchange for the period 2017-2019. The sample in this study was selected based on the purposive sampling method with some criteria. The sample used was

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Bardolet, David, Alex Brown, and Dan Lovallo. "The Effects of Relative Size, Profitability, and Growth on Corporate Capital Allocations." Journal of Management 43, no. 8 (2017): 2469–96. http://dx.doi.org/10.1177/0149206316685855.

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Resource allocation in firms is often done in relative terms. Allocations to each project or, in the case of multibusiness firms, business segments are not made independently but through comparisons among the options. In that context, it becomes particularly important to identify the organizational factors that might influence those processes, as well as the mechanisms that create that influence. In this article, we investigate one of those potential factors—the size of a business segment relative to the rest of the organization—and two possible accounts. One is a naive tendency to spread out

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Dzhikia, Mary Konstantinovna. "Generating reports on the efficiency of the use of production resources in the corporate reporting system." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 12 (December 1, 2020): 18–26. http://dx.doi.org/10.33920/sel-11-2012-02.

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This article discusses the issues of reporting the use of production potential in the corporate reporting system. Formed the requirements for corporate and integrated reporting organizations proposed reporting on effectiveness of using production resources: production and management report segment and consolidated management report segment information, operational monitoring report of the process of formation cost and market price for manufactured products; reports with the results of factor analysis of the use of material, labor and other types of production resources, a list of cost items is

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Dr., Archana Agrawal. "Corporate Governance and Segment Reporting: A Study of Indian Multinationals." INTERNATIONAL JOURNAL OF INNOVATIVE RESEARCH AND CREATIVE TECHNOLOGY 1, no. 1 (2015): 1–10. https://doi.org/10.5281/zenodo.14710389.

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This research paper explores the interplay between corporate governance and segment reporting in Indian multinationals, emphasizing their role in promoting transparency, accountability, and strategic decision-making. It examines the evolution of governance frameworks in India, highlighting the impact of regulatory reforms, including IND AS 108, and their alignment with global reporting standards. The study also investigates challenges such as regulatory ambiguities, resource limitations, and disparities in implementation across industries. Drawing on numerical data and qualitative insights, th

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Sandra, Nathania, and Dyna Rachmawati. "Strategi Diversifikasi dan Kinerja Perbankan: Good Corporate Governance sebagai Pemoderasi." Jurnal Ekonomi Akuntansi dan Manajemen 22, no. 1 (2023): 20. http://dx.doi.org/10.19184/jeam.v22i1.34512.

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This study aims to examine first, the application of diversification strategy to banking performance. The banking industry has not been studied much in previous studies. The banking industry is an industry that is highly regulated by the government or highly regulated. This resulted in the intensity of competition in this industry. Diversification can be one way to overcome the threats faced by banks. The bank diversification strategy in this study is divided into 2 segments, namely: banking products and banking operational areas. The implementation of a diversification strategy in banking has

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Lau, Henry, Dilupa Nakandala, Premaratne Samaranayake, and Paul Shum. "A hybrid multi-criteria decision model for supporting customer-focused profitability analysis." Industrial Management & Data Systems 116, no. 6 (2016): 1105–30. http://dx.doi.org/10.1108/imds-10-2015-0410.

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Purpose – Strategic analysis of customer profitability for assessing market segmentation and reconfiguring customer relationship management (CRM) activities remains the key factor for achieving high return on CRM investment. The purpose of this paper is to map the profit-based ranking of corporate customers into the current market segments, with a view of determining the relative profitability of each market segment. Design/methodology/approach – This study develops a novel model that combines activity-based costing (ABC), CRM, fuzzy analytic hierarchy process (AHP), and technique for order pr

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Ibrahim, Kabir, and Hartini Jaafar. "Corporate Governance and Disclosure on Segment Reporting: Evidence from Nigeria." Global Review of Accounting and Finance 5, no. 2 (2014): 98–113. http://dx.doi.org/10.21102/graf.2014.09.52.07.

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Abdelhak, Engy Elsayed, and Khaled Hussainey. "The Impact of Audit Quality and Corporate Governance on Financial Segment Disclosure in Egypt." International Journal of Financial Studies 13, no. 2 (2025): 57. https://doi.org/10.3390/ijfs13020057.

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This paper examines the impact of audit quality and internal corporate governance mechanisms on segment disclosure. It uses manual content analysis to measure the levels of disclosure for a sample of Egyptian-listed companies from 2015 to 2023. It provides evidence that audit quality, joint audit, gender diversity, and board independence have a positive impact on the segment disclosure level. In contrast, audit opinion, foreign directors, and military background directors have a negative impact on the segment disclosure level in Egypt.

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Džupin, Milan, and Zuzana Džupinová. "Dimensions of CSR in Online Communication of Pharmaceutical Companies: A Comparative Study." International Journal of Entrepreneurial Knowledge 7, no. 2 (2019): 41–52. http://dx.doi.org/10.2478/ijek-2019-0009.

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Abstract The article focuses on analysis of online communication of pharmaceutical companies in the field of CSR. It is based on the fact that there are specific segments in the economy, which are called sensitive sectors. Even though they are often perceived as irresponsible in their nature, there are effective communication tools, which can used to increase positive corporate image. The present study is a part of a larger research that we conducted in the segment of pharmaceutical industry. We used information about companies available on their websites as a research material. We reviewed th

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Sule, Dolapo Faith, and Tankiso Moloi. "How Do Segment Disclosure and Cost of Capital Impact the Investment Efficiency of Listed Firms in Nigeria?" Journal of Risk and Financial Management 18, no. 5 (2025): 258. https://doi.org/10.3390/jrfm18050258.

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The demand for improved segment disclosure is driven by the need to address investment inefficiencies and boost investors’ confidence in listed companies around the world. Transparency in corporate activities is essential for investors to determine the parameters of their stock return and investment efficiency across various segments of firms. Previous studies have primarily focused on a broader investment landscape in Nigeria, without paying adequate attention to the impacts of segment disclosure and cost of capital on the investment efficiency of listed firms. Against this backdrop, this stu

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Zhilkin, Oleg, and Svetlana Kiryukhina. "Automotive industry: trends in the implementation of modern corporate strategies." SHS Web of Conferences 114 (2021): 01003. http://dx.doi.org/10.1051/shsconf/202111401003.

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The article attempts to identify new directions for the strategic development of automotive enterprises, taking into account current trends, using the example of both the largest German concerns, such as BMW Group and Volkswagen AG, and actively developing Chinese manufacturers - BAIC, Chery, Geely, JAC, JAV. The emphasis is on the production of hybrid and electric vehicles. Special attention is paid to the prospects for the development of the Russian segment of the production of cars with hybrid and electric drives and identifying problems that hinder its advanced development and the reasons

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Romano, Giulia. "Corporate governance in Italian listed companies and compliance to best practices: An empirical research." Corporate Ownership and Control 8, no. 1 (2010): 123–39. http://dx.doi.org/10.22495/cocv8i1p11.

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This study aims to: (1) monitor the evolution of corporate governance practices in Italian listed companies; (2) evaluate the formal and substantial compliance to the Corporate Governance Code; (3) define if listing segment/market (and consequently also capitalization) is significantly related with the adoption of best practices. The research arose from the analysis of data contained in an unpublished source of information made available by the public authority responsible for regulating the Italian securities market. We find that nearly every listed company adopts the Code and its most import

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Zhang, Wei. "Business Strategy and Finance research of Honda Motor Company, Ltd." Science, Technology and Social Development Proceedings Series 2 (November 9, 2024): 30–39. http://dx.doi.org/10.70088/c0qeqm77.

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This article presents a comprehensive analysis of Honda Motor Company, Ltd, examining its business segments, financial performance, and strategic positioning to identify key areas for improvement. It highlights the automobile segment as the main revenue driver and employs Porter's Five Forces and the 9Ms model to assess Honda's competitive strengths and resources. The article also categorizes stakeholders using the Mendelow matrix and explores strategic options with Ansoff's matrix and the Boston Consulting Group model. A financial comparison with Toyota from 2018 to 2020 reveals areas where H

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Hasnat, Tanzeem, and Shahid Ashraf. "Is government borrowing crowding out long term debt resources." International Journal of Emerging Markets 13, no. 6 (2018): 1719–31. http://dx.doi.org/10.1108/ijoem-05-2017-0171.

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Purpose The purpose of this paper is to empirically investigate the possibility of financial crowding out in the long-term debt market in India taking the corporate bond market as a proxy. Design/methodology/approach The study follows a two-pronged approach. First, it tests the corporate bond market sensitivity to interest rate, along with other determinants like commercial bank credit and government securities size using the autoregressive distributed lag approach. These are considered instrumental in the development of a long-term debt market. Second, it tests if the interest rate changes ar

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Seger, Julian, Ao Li, and Andreas Pfnuer. "Corporate real estate holdings and the stock market performance." Journal of European Real Estate Research 13, no. 2 (2020): 181–206. http://dx.doi.org/10.1108/jerer-11-2019-0039.

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Purpose The purpose of this paper is to examine the influence of corporate real estate (CRE) holdings on firm performance. Unlike previous studies, the paper does not only consider the firms’ primary business segment but also their activities in different business fields. This is of particular interest because additional segments often have different requirements for the provision of space and thus for the ownership strategy, which could have led to a possible bias in previous studies. Furthermore, additional business areas are becoming more relevant through integrated solutions. Design/method

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SHUBRAVSKA, Olena. "AGRARIAN CORPORATE SECTOR: THEORETICAL FRAMEWORK." Economy of Ukraine 2019, no. 2 (2019): 62–72. http://dx.doi.org/10.15407/economyukr.2019.02.062.

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The author considers the development of theoretical and methodological foundations for research of agrarian corporations and the corporatization process of the agrarian sector of Ukraine’s economy. It is found that the current domestic legislation does not contain a single and comprehensive definition of a corporation in general and an agrarian corporation in particular. Meanwhile, their existing definitions show some inconsistency in the interpretation of the definition of a “corporation” in various legislative acts. Formation of corporations is inseparable from the processes of concentration

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Moura, Erick De Freitas, Ieda Kanashiro Makiya, and Muriel De Oliveira Gavira. "Estratégias de negócio para mudanças climáticas das empresas de gestão de recursos hídricos integrantes do Carbon Disclosure Project." Revista Ibero-Americana de Estratégia 21, no. 1 (2022): e19859. http://dx.doi.org/10.5585/riae.v21i1.19859.

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Objective of the study – to identify the strategic profiles regarding climate change of water resources management companies that are part of the Carbon Disclosure Project (CDP) database, for the year 2019.Methodology / approach – an exploratory research was carried out using bibliographic and documentary research and multiple case studies. The data used come from the 2019 CDP database, analyzed according to the methodological structure of Kolk and Pinkse (2005). Data were analyzed using content analysis.Originality / Relevance – the results of this research serve as an indication of the vulne

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Kobbi-Fakhfakh, Sameh, Ridha Mohamed Shabou, and Benoit Pigé. "Determinants of segment reporting quality: evidence from EU." Journal of Financial Reporting and Accounting 16, no. 1 (2018): 84–107. http://dx.doi.org/10.1108/jfra-10-2016-0077.

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Purpose This study aims to provide some empirical evidence on the determinants of segment reporting quality, and to propose a new measurement tool of segment reporting quality – segment reporting quality index (SRQI). Design/methodology/approach On the basis of hand-collected segment data for a sample of 171 European Union publicly listed companies from the 2006-2012 annual reports, the study uses multiple regression model to investigate the determinants of segment reporting quality. A new measurement of segment reporting quality is constructed. It aggregates different segment reporting practi

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Pramitha, Jalesita Putri, Mohamad Syahriar Sugandi, and Asaas Putra. "Strategi Produk Pemasaran Produk Pertahanan dan Keamanan PT Pindad (Persero)." Jurnal Penelitian Komunikasi 22, no. 2 (2019): 195–210. http://dx.doi.org/10.20422/jpk.v22i2.673.

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Pindad is an only defense industry that produces weaponry in Indonesia, strives to achieve the autonomy of Indonesia’s primary weaponry defense system. In achieving those objectives, Pindad implemented a marketing communication strategy to carry out about introduction and sales activities for the product, spreading the message nationality, and corporate communication activities. The purpose of this research to see how the process of the communications strategy marketing conducted by Pindad. This research used qualitative methods with a case study approach, and data collection was carried throu

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EHIEDU, Victor C1 (Ph.D) and Imoagwu Chika Priscilla2 (Ph.D). "EFFECT OF CORPORATE DIVERSIFICATION STRATEGIES ON THE FINANCIAL PERFORMANCE OF INDUSTRIAL GOODS IN NIGERIA." International Journal of Applied Research in Social Sciences 4, no. 8 (2022): 293–305. http://dx.doi.org/10.51594/ijarss.v4i8.390.

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Business environment in Nigeria is becoming increasingly competitive, uncertain and complex. These changes are happening so fast that organisations that desire to remain in business must speedily adapt and adopt new strategies to meet the demands of the dynamic business environment. The research determines the effect of corporate diversification strategies on the financial performance of industrial goods. The research espoused the ex-post facto data from annual reports of the selected listed industrial goods companies on the Nigerian Stock Exchange (NSE) from 2012 to 2021. The least square reg

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Tocelovska, Natalja, and Agne Eglite. "Analysis of the Legal and Regulatory Situation of Uncovered Corporate Bond Issuance in the Baltic States: is there a Common Framework Possible?" European Integration Studies 1, no. 15 (2021): 170–81. http://dx.doi.org/10.5755/j01.eis.1.15.28804.

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While the development of the Baltic corporate bond market is based on the uncovered bond segment, the elaboration of the legislative base has a devoted emphasis on the covered bonds. The shift from a country-focused to the pan-Baltic-focused capital market has been publicly acknowledged by the governments (Ministry of Finance of the Republic of Latvia, 2018) and is in line with the ongoing Capital Markets Union initiative of the European Commission (The High Level Forum on the Capital Markets, 2020). Moreover, a pan-Baltic covered bond legal and regulatory framework has been initiated (Ministr

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Lemeshko, E. Y. "FORMATION AND DEVELOPMENT OF THE CORPORATE SECURITIES MARKETIN RUSSIA." Vestnik of Khabarovsk State University of Economics and Law, no. 2(109) (November 28, 2022): 64–70. http://dx.doi.org/10.38161/2618-9526-2022-2-064-070.

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The article studies the peculiarities of the formation and development of the corporate securities market in Russia from the mid-19th century to the present day. The main factors that had the greatest impact on the development of this segment of the stock market at each stage of its life are identified.

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Jordan, Bradford D., Mark H. Liu, and Qun Wu. "Organizational Form and Corporate Payout Policy." Journal of Financial and Quantitative Analysis 53, no. 2 (2018): 789–813. http://dx.doi.org/10.1017/s0022109017001211.

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We examine how organizational form affects corporate payouts. Conglomerates pay out more than pure plays in both cash dividends and total payouts (cash dividends plus share repurchases). Furthermore, their payouts are more sensitive to cash flows compared to pure-play firms. The sensitivity of payouts to cash flow increases as the cross-segment correlation in a conglomerate decreases. Corporate payouts increase after mergers and acquisitions (M&As), especially among M&As in which acquirers and targets are less correlated. These results suggest that the coinsurance among different divis

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Islam, Muhaiminul, Sarker Towfiq Pritom, Sultana Nasira, Md Ashiqur Rahman, Saurav Das, and Reza E. Rabbi. "Status of Corporate Governance Awareness in Bangladesh." International Journal of Business and Management 11, no. 10 (2016): 184. http://dx.doi.org/10.5539/ijbm.v11n10p184.

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<p>The aim of this study is to portray the status of awareness among Bangladeshi people. Six major characteristics- Rule of Law, Transparency, Responsiveness and Participation, Consensus oriented, Equity and inclusiveness, Accountability, Effectiveness and efficiency have been threaded to quantify different aspects of the complex concept of Corporate Governance. Study identified significant variance in different segment of the society. Inconsistency is also due in relation to different characteristics of the concept. As a new born nation unawareness is in tolerance level but this status

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Titov, Nikolai A. "DEVELOPMENT OF INVESTMENT DECISION-MAKING METHODS IN THE FIELD OF BANKING SERVICES WHEN WORKING WITH THE PUBLIC." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 3/5, no. 144 (2024): 128–33. http://dx.doi.org/10.36871/ek.up.p.r.2024.03.05.016.

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At the moment (the first half of 2024), the banking sector of investment services for the population is dominant among all segments of investment services for individuals and corporate organizations in the Russian Federation. Today, the securities market, the foreign exchange market and the precious metals market together are significantly inferior in terms of financial resources and the number of transactions of individuals compared to investment instruments of the banking sector. In connection with the above, the author considers it necessary to analyze the pros and cons of this segment of t

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Rajeswari H and Dr. N Vani Shree. "Exploring the Influence of Investment Banking on Corporate Governance." International Journal of Latest Technology in Engineering Management & Applied Science 14, no. 5 (2025): 68–72. https://doi.org/10.51583/ijltemas.2025.140500011.

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Abstract: Investment banking is a segment of the finance sector which builds a bridge between corporate clients and financial matters. Investment banking serves corporate entities with a plenty of financial affairs and does services such as capital raising, mergers and acquisitions and financial advising. Investment bankers are basically underwriters who intermediates security issuers and investors. They are big people in the financial sector, aiding in the financial growth of Corporates, government entities and startups researching on the dramatically developing, fast pacing financial industr

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Mathew, Jones, Anirban Chaudhuri, and Akhter Rather. "Management Leadership Visibility: A Marketing Asset for Engaging Millennials." European Conference on Management Leadership and Governance 18, no. 1 (2022): 283–90. http://dx.doi.org/10.34190/ecmlg.18.1.589.

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This study explores whether media visibility of corporate leaders can be used for engaging with millennials. Millennials continue to form a lucrative customer segment. Corporate leaders are using media aggressively to be visible. This paper uses NLP-based web scraping tools, and quantitative surveys to collect structured and unstructured data from 206 millennials studying in a postgraduate business program to determine their perception of media visible corporate leaders with their (millennials’) engagement with brands of the company. Findings suggest, that millennials believe media visibility

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Lis, Bettina, and Christian Neßler. "Corporate Social Responsibility: Mehr als nur PR." Der Betriebswirt 55, no. 1 (2014): 27–31. http://dx.doi.org/10.3790/dbw.55.1.27.

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Der Beitrag soll auf die wachsende ökonomische Relevanz von Corporate Social Responsibility auf dem Finanzmarkt Bezug nehmen . Nachhaltigkeits-Investments stellen hierbei einen noch kleinen, aber stetig wachsenden Bereich des Kapitalmarktes dar. Sustainable and Resposnsible Investments (SRI) verfolgen eine Investitionsstrategie, die sowohl den ökonomischen als auch gesellschaftlichen Anlageerfolg fokussiert. The paper reviews the development of corporate social responsibility (CSR) and sustainable and responisble investment (SRI). SRI is a growing segment of international capital markets. SRI

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Klochko, Rostyslav, and Olena Piskunova. "Marketing segmentation of banks’ corporate clients based on data mining technique." Statistics in Transition new series 24, no. 5 (2023): 147–66. http://dx.doi.org/10.59170/stattrans-2023-068.

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In recent years, the banking services market has been developing dynamically, experiencing a sharp increase in competition. Banks that provide maximum profitability for each client gain the most significant competitive advantage. The sales model in corporate banking is associated with personal interaction between bank employees and business owners, and the subsequent establishment of individual service conditions. However, this approach is often ineffective when a bank faces the issue of maximising the efficiency of business activities. This study aims to segment a bank’s corporate client base

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