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Journal articles on the topic 'Firm Based Characteristics'

Author: Grafiati

Published: 2 June 2025

Last updated: 31 July 2025

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1

Pontoh, Winston, and Novi Swandari Budiarso. "Firm characteristics and capital structure adjustment." Investment Management and Financial Innovations 15, no. 2 (2018): 129–44. http://dx.doi.org/10.21511/imfi.15(2).2018.12.

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The adjustment for the firm capital structure is unclear from perspectives of trade-off theory, pecking order theory, life cycle theory, market timing theory, and free cash flow theory, since many research findings contradict each other. Adjustments for the capital structure are complex, since the conditions for each firm are different. The objective of this study is to provide empirical evidence of how firms adjust capital structure in relationship with maturity in context of trade-off, pecking order, free cash flow, and market timing theory. In terms of hypotheses testing, this study conduct

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Al-Absy, Mujeeb, and Mustafa Hasan. "Impact of the board of directors’ characteristics on firm performance: A case of Bahraini listed firms." Problems and Perspectives in Management 21, no. 1 (2023): 291–301. http://dx.doi.org/10.21511/ppm.21(1).2023.25.

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This study aims to examine the impact of the characteristics of the board of directors (BOD), namely board independence, board size, frequency of board meetings, and board gender diversity, on firm performance. This quantitative study uses data from all firms listed in the Bahrain Bourse for 2019 and 2020. Data on BODs were taken from the companies’ governance reports, while data on firm performance, namely return on assets (ROA), return on equity (ROE), and earnings per share (EPS), were taken from annual reports. Based on the ordinary least squares (OLS) approach, the results show insignific

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3

Saeed Jagirani, Tahir, Lim Chee Chee, and Zunarni Binti Kosim. "Board characteristics and firm value: The moderating role of capital adequacy." Investment Management and Financial Innovations 20, no. 2 (2023): 205–14. http://dx.doi.org/10.21511/imfi.20(2).2023.18.

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The global financial crisis increased corporate world uncertainties. Therefore, to meet these challenges, firms take a more proactive approach to tackling various corporate governance and firm value initiatives and policies. This study aims to explore the moderating effect of capital adequacy on the relationship between board characteristics and the firm value of listed banks in Pakistan. To obtain a more robust empirical model and results, this study incorporates moderator and control variables. This study is based on half-yearly secondary data of 560 sample observations from 2009 to 2021. Mu

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Martin, Ludivine, and Nicolas Poussing. "IT Outsourcing and Firm Characteristics." International Journal of Technology and Human Interaction 10, no. 1 (2014): 1–18. http://dx.doi.org/10.4018/ijthi.2014010101.

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This paper seeks to identify the characteristics of firms that choose to transfer all or at least part of the fulfilment of their information technology needs to an outside party. The authors focus both on outsourcing and on offshoring. With a statistical approach, based on a large and nationally representative data set at the firm unit level, the authors look at the profiles of firms that have decided to outsource and/or offshore at least part of their ICT activities. The authors show that the firms with the most specific ICT needs choose to acquire these services from external suppliers or f

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Kaur, Rupinder, and Balwinder Singh. "CEOs’ Characteristics and Firm Performance: A Study of Indian Firms." Indian Journal of Corporate Governance 11, no. 2 (2018): 185–200. http://dx.doi.org/10.1177/0974686218806714.

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The centre of interest of this research article is the association between chief executive officer (CEO) characteristics and firm performance. Employing a sample of Nifty 500 firms, the support found recommends that demographic and job-related characteristics may be related with the firm’s financial performance. We consider CEO gender, duality, nationality, remuneration and education level as CEO characteristics and we employ return on assets (ROA) as a representative for firm performance. This study widens the understanding of the important function played by the CEO and provides better insig

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Nguyen, Giao X., and Peggy E. Swanson. "Firm Characteristics, Relative Efficiency, and Equity Returns." Journal of Financial and Quantitative Analysis 44, no. 1 (2009): 213–36. http://dx.doi.org/10.1017/s0022109009090012.

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AbstractThis study uses a stochastic frontier approach to evaluate firm efficiency. The resulting efficiency score, based on firm characteristics, is the input for performance evaluation. The portfolio composed of highly efficient firms significantly underperforms the portfolio composed of inefficient firms even after adjustment for firm characteristics and risk factors, suggesting a required premium for the inefficient firms. The difference in performance between the two portfolios remains for at least five years after the portfolio formation year. In addition, firm efficiency exhibits signif

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Axenbeck, Janna, and Patrick Breithaupt. "Innovation indicators based on firm websites—Which website characteristics predict firm-level innovation activity?" PLOS ONE 16, no. 4 (2021): e0249583. http://dx.doi.org/10.1371/journal.pone.0249583.

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Web-based innovation indicators may provide new insights into firm-level innovation activities. However, little is known yet about the accuracy and relevance of web-based information for measuring innovation. In this study, we use data on 4,487 firms from the Mannheim Innovation Panel (MIP) 2019, the German contribution to the European Community Innovation Survey (CIS), to analyze which website characteristics perform as predictors of innovation activity at the firm level. Website characteristics are measured by several data mining methods and are used as features in different Random Forest cl

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서상원. "PORTFOLIO SELECTION USING NEW FACTORS BASED ON FIRM CHARACTERISTICS." Journal of Economic Development 43, no. 1 (2018): 77–99. http://dx.doi.org/10.35866/caujed.2018.43.1.004.

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Schimke, Antje, and Thomas Brenner. "The role of R&D investments in highly R&D-based firms." Studies in Economics and Finance 31, no. 1 (2014): 3–45. http://dx.doi.org/10.1108/sef-02-2012-0017.

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Purpose – This paper aims to examine the short-term structure of the impact of R&D investments on turnover growth, indicating differences between tangible and intangible investments. The main questions are whether R&D and capital investments accompany firms' growth in the subsequent periods and how this relationship depends on other characteristics of the firms, such as size and industry. In addition, the authors study the relationship between R&D investments and the autocorrelation dynamics of firm growth. Design/methodology/approach – The paper uses the European Industrial R&

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Muttakin, Mohammad Badrul, and Nava Subramaniam. "Firm ownership and board characteristics." Sustainability Accounting, Management and Policy Journal 6, no. 2 (2015): 138–65. http://dx.doi.org/10.1108/sampj-10-2013-0042.

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Purpose – This paper aims to examine whether the extent and type of corporate social responsibility (CSR) disclosures made by Indian public listed companies are associated with firm ownership and board characteristics. Design/methodology/approach – Data analysis is based on the top 100 companies listed on the Bombay Stock Exchange (2007-2011) using a 17-item CSR disclosure measure. Findings – The extent of CSR disclosure is positively associated with foreign ownership, government ownership and board independence and negatively associated with CEO duality. Promoter ownership has a negligible ef

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Colma, Ebiye, and Lyndon M. Etale. "Firm Characteristics and Corporate Social Responsibility of Listed Consumer Goods Sector Firms in Nigeria." Global Journal of Arts, Humanities and Social Sciences 12, no. 3 (2024): 63–76. http://dx.doi.org/10.37745/gjahss.2013/vol12n36376.

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This study assessed the impact of firm characteristics on corporate social responsibility (CSR) of listed consumer goods firms in Nigeria for the period of eleven years covering 2013 to 2023. The study adopted firm size and firm age as proxies for firm characteristics with the addition of firm growth (explanatory variables), while corporate social responsibility served as the response variable. Based on the ex post facto study design, secondary data collected from published financial statements of sampled five companies listed on the Nigerian Exchange Group were evaluated using Pearson correla

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Cai, Rongjiang, Tao Lv, Cheng Wang, and Nana Liu. "Can Environmental Information Disclosure Enhance Firm Value?—An Analysis Based on Textual Characteristics of Annual Reports." International Journal of Environmental Research and Public Health 20, no. 5 (2023): 4229. http://dx.doi.org/10.3390/ijerph20054229.

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This study examines the impact of environmental information disclosure quality on firm value for Chinese listed companies in heavily polluting industries from 2010 to 2021. By controlling for the level of leverage, growth, and corporate governance, a fixed effects model is constructed to test this relationship. Furthermore, this study analyzes the moderating effects of annual report text features, such as length, similarity, and readability, on the relationship between environmental information disclosure and firm value and the heterogeneous impact of firm ownership on this relationship. The m

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Gozali, Efva Octavina Donata, Ruth Samantha Hamzah, Chomsah Novianti Pratiwi, and Marissa Octari. "FIRM CHARACTERISTICS AND EARNINGS MANAGEMENT IN LISTED SINGAPOREAN CORPORATIONS." Jurnal Riset Akuntansi Kontemporer 13, no. 2 (2021): 72–81. http://dx.doi.org/10.23969/jrak.v13i2.4102.

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The study aims to examine the association of firms characteristics comprise of firm age, firm size, leverage, and profitability to earnings management (EM). The data is collected from listed Singaporean corporation in Singapore stock exchange (SGX) in the period of 2017 and 2018. Purposive sampling and panel data regression were employed as the sampling and analysis method, respectively. Our results are based on a large sample of 852 firm-year observations. The results show that firm age and firm size significantly affected EM, meanwhile, leverage and profitability indicate insignificant effec

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Prasad, Bhaskar, and Paulina Junni. "A contingency model of CEO characteristics and firm innovativeness." Management Decision 55, no. 1 (2017): 156–77. http://dx.doi.org/10.1108/md-02-2016-0071.

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Purpose Ample evidence suggests that firm innovativeness is important for firm competitiveness. Despite the significance of the CEO for firm outcomes in general, the role of the CEO in firm innovativeness remains unclear. The purpose of this paper is to focus on the impact of two CEO characteristics – organizational identification and risk propensity – on firm innovativeness. The authors also adopt a contingency view to examine the moderating role of organizational size. Design/methodology/approach Using data from 159 information technology firms based in India, the authors hypothesize that CE

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ÖZTÜRKÇÜ, AKÇAY Aysel. "Auditor Selection, Corporate Governance and Customer Firm Characteristics: A Study on Borsa Istanbul (BIST)." International Journal of Contemporary Economics and Administrative Sciences 10, no. 2 (2020): 432–50. https://doi.org/10.5281/zenodo.4429964.

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<strong>Abstract </strong> Corporate governance mechanism and independent auditing are important factors ensuring that the financial reporting system operates in an effective and quality manner. Hence, independent auditor selection is of significant importance for providing reliable information to the financial table users as well as for increasing auditing quality. The aim of this study is to investigate the impact of corporate governance applications and firm characteristics on independent auditor selection. The study covers the period between 2015-2018. A total of 583 firm-year observations

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Casterella, Jeffrey R., Kevan L. Jensen, and W. Robert Knechel. "Litigation Risk and Audit Firm Characteristics." AUDITING: A Journal of Practice & Theory 29, no. 2 (2010): 71–82. http://dx.doi.org/10.2308/aud.2010.29.2.71.

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SUMMARY: This study examines the association between certain audit firm characteristics and audit firm litigation risk. Previous research shows a link between audit client characteristics and audit firm litigation risk. However, insurance companies do not make extensive use of financial information about individual audit clients to make risk assessments. Instead, they primarily use information about the audit firms themselves. Using data from a large insurance company, we examine the link between several audit firm characteristics and audit-related litigation. Based on a dichotomous measure of

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Kim, Jong-Min, Chanho Cho, Chulhee Jun, and Won Yong Kim. "The Changing Dynamics of Board Independence: A Copula Based Quantile Regression Approach." Journal of Risk and Financial Management 13, no. 11 (2020): 254. http://dx.doi.org/10.3390/jrfm13110254.

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This paper examines the effect of board characteristics, especially board independence, on firm performance from a dynamic perspective through copula-based quantile regression approaches, which allow us to focus on changes at different points in the distribution of board characteristics. We find that the effect of board independence on Tobin’s Q, a proxy of firm value, is negatively associated with firm value, using ordinary least squares (OLS) regression. This negative effect using the conditional mean of the firm value does not hold across the conditional quantiles of the distribution of Tob

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Kusumawardani, Natasha Theodora, IGK Agung Ulupui, Dwi Handarini Handarini, and Badingatus Sholikah. "Do Firm Characteristics Influence Integrated Reporting?" Indonesian Journal of Accounting and Governance 8, no. 2 (2025): 1–18. https://doi.org/10.36766/gy6w8591.

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The objective of this study is to examine the influence of the stakeholder pressure, the firm size, and the frequency of audit committee meetings on integrated reporting, all of which serve as the independent variables in this study. In addition, the integrated reporting is used as the dependent variable. The study focuses on the manufacturing industry listed on the Indonesia Stock Exchange during the period of 2017-2019 with 309 samples of data which were selected by using the purposive sampling technique. The results of the multiple linear regression test suggest that the stakeholder pressur

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Martino, A. Martino, and Giovanni W. Puopolo. "Factors-based Asset Pricing Models: a literature review." International Journal of Finance 7, no. 4 (2022): 37–53. http://dx.doi.org/10.47941/ijf.1034.

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In this paper we provide a literature review of the main factors-based asset pricing models, focusing in particular on factors related to firm characteristics. After presenting the Capital Asset Pricing Model, we describe first the most important empirical evidence that led to the well-known Fama-French three-factors model. Next, we highlight the most widely used multi-factors pricing models based on momentum, liquidity, investment and profitability, also outside the U.S. Finally, we discuss the ability of firm characteristics to predict the behavior of future stock returns.

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Dewi, Sari, and Vieri Wijaya. "The Effect of Earnings Management, Board Characteristics, and Firm Size to Firm Performance on Manufacturing Companies." International Journal of Business Review (The Jobs Review) 4, no. 2 (2021): 155–64. http://dx.doi.org/10.17509/tjr.v4i2.40481.

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Abstract. This study aims to examine the effect of earnings management, board characteristics, and firm size on firm performance by measuring Tobin's Q (TQ). In this study, we examine the effect of earnings management using accrual-based earnings management and real earnings management, the effect of board characteristics using the variable the board of directors size and board of commissioners size, and also examine the effect of firm size by means of the natural log of firm assets. The results of this study indicate that accrual-based earnings management and firm size have a significant posi

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K Ghani, Erlane, Nur Afifah Mohd Azemi, and Evita Puspitasari. "THE EFFECT OF FIRM CHARACTERISTICS ON EARNINGS MANAGEMENT PRACTICES AMONG MALAYSIAN PUBLIC LISTED COMPANIES IN TECHNOLOGY INDUSTRY." Management and Accounting Review (MAR) 18, no. 1 (2019): 41. http://dx.doi.org/10.24191/mar.v18i1.686.

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This study examines the effect of firm characteristics on earnings management practices among technology-based public listed firms in Malaysia. Specifically, this study examines the effect of firm size, firm profitability and firm leverage on earnings management practices. Using 83 technology-based firms listed in FTSE Bursa Malaysia KLCI Index for 2014 and 2015, this study shows a statistically positive relationship between firm size and earnings management practices. Such finding indicates larger firms tend to use earnings management incentives to enhance their performance. However, firm pro

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Mishra, Rakesh Kumar, and Sheeba Kapil. "Board characteristics and firm value for Indian companies." Journal of Indian Business Research 10, no. 1 (2018): 2–32. http://dx.doi.org/10.1108/jibr-07-2016-0074.

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Purpose This paper aims to explore the relationship between board characteristics and firm performance for Indian companies. Design/methodology/approach Corporate governance structures of 391 Indian companies out of CNX 500 companies listed on National Stock Exchange have been studied for their impact on performance of companies. Panel data regression methodology has been used on data for five financial years from 2010 to 2014 for the selected companies. Performance measures considered are market-based measure (Tobin’s Q) and accounting-based measure (return on asset [ROA]). Findings The empir

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Edeh, I. T., I. M. Okwo, and C. O. Okoro. "EFFECT OF FIRM CHARACTERISTICS ON FINANCIAL REPORTING TIMELINESS OF BANKING SECTOR IN NIGERIA." international Journal of Advance Finance and Accounting 4, no. 2 (2023): 24–38. https://doi.org/10.5281/zenodo.7828655.

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ABSTRACTS: This study examined the effect of firm characteristics on financial reporting timeliness of banking firms in Nigeria with the following specific objectives; to determine the influence of firm age on financial reporting timeliness of firms in Nigeria; examine the effect of firm size on financial reporting timeliness of banking firms in Nigeria; ascertain the effect of leverage on financial reporting timeliness of banking firms in Nigeria and evaluate the effect of return on assets on financial reporting timeliness of banking firms in Nigeria. The data spanning a period ten years were

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Satpathy, Lopamudra D., Bani Chatterjee, and Jitendra Mahakud. "Firm Characteristics and Total Factor Productivity: Evidence from Indian Manufacturing Firms." Margin: The Journal of Applied Economic Research 11, no. 1 (2017): 77–98. http://dx.doi.org/10.1177/0973801016676013.

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Measurement of the productivity of firms is an important research issue in productivity literature. Over the years, various methods have been developed to measure firm productivity across the globe. But there is no unanimity on the use of methods, and research on the identification of factors which determine productivity has been neglected. In view of these gaps, this study aims to measure total factor productivity (TFP) and tries to identify firm-specific factors which determine productivity of Indian manufacturing companies. The study is based on data of 616 firms from 1998–99 to 2012–13. To

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Ali, Salah A., Mohamed Yassin, and Rania AbuRaya. "The Impact of Firm Characteristics on Corporate Financial Performance in Emerging Markets." International Journal of Customer Relationship Marketing and Management 11, no. 4 (2020): 70–89. http://dx.doi.org/10.4018/ijcrmm.2020100105.

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This study investigates the impact of firm characteristics on the financial performance of companies listed on the Egyptian stock market. Regression model was performed to regress six firm characteristics variables, namely firm size, foreign listing, age, leverage, liquidity, and assets tangibility. The study controlled for five more variables related to corporate governance including board size, board independence, CEO role duality, audit committee, and the quality of external auditor to avert their effect on financial performance. The study used both accounting measures such as return on ass

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Bhatt, R. Rathish, and Sujoy Bhattacharya. "Family firms, board structure and firm performance: evidence from top Indian firms." International Journal of Law and Management 59, no. 5 (2017): 699–717. http://dx.doi.org/10.1108/ijlma-02-2016-0013.

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Purpose Given the prevalence of family-run businesses in India, this paper aims to empirically investigate the impact of family firms on the relationship between firm performance and board characteristics. The effectiveness of board characteristics such as independent directors, chairman independence, role duality, non-executive directors, board busyness, board size, board meetings and board attendance are studied in the Indian context. Design/methodology/approach The sample consists of top-listed firms in India for the period 2002 to 2012. Board index was constructed to capture the governance

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Budastra, Made Aditya, Ishiaka Adamu, Fajar Karunia Putra, and I Ketut Budastra. "DO CEO CHARACTERISTICS REALLY MATTER FOR FIRM PERFORMANCE? EVIDENCE FROM INDONESIA." Jurnal Bisnis Terapan 7, no. 2 (2023): 221–29. http://dx.doi.org/10.24123/jbt.v7i2.5936.

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The Upper Echelon Theory explains that CEOs with certain characteristics are believed to influence firm results because the CEO plays an important role in the firm as the final decision maker. Thus, this raises the question of how important CEO characteristics are in explaining firm performance, or specifically does it matter or not. Addressing these gaps, this study aims to empirically prove the effect of CEO characteristics on firm performance. CEO characteristics in this study are proxied by tenure and gender. The data analysis technique used is Multiple Linear Regression. Based on an analy

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Wang, Wei, Fengzhang Chen, Zewei Long, Fengwen Chen, and Fu-Sheng Tsai. "A Text-Based Competition Network." Journal of Organizational and End User Computing 35, no. 1 (2023): 1–24. http://dx.doi.org/10.4018/joeuc.317138.

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This paper utilizes nonfinancial information disclosure to develop a measure of text-based competition network. Using the data of China's listed firms, the authors adopt the textual analysis method to identify a unique group of competitors for the focal firm and construct the text-based competition network. In the whole network, leading firms receive increasing attention from competitors, and they play a vital role for the dynamic changes in the whole market. Moreover, the interactions between the focal firm and competitors in the text-based competition network are shown by some financial indi

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Gaur, Sanjaya S., Hanoku Bathula, and Deeksha Singh. "Ownership concentration, board characteristics and firm performance." Management Decision 53, no. 5 (2015): 911–31. http://dx.doi.org/10.1108/md-08-2014-0519.

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Purpose – The purpose of this paper is to advance the understanding of the relationship between firm-level governance mechanisms and firm performance using a contingency framework. The contingency framework is based on an integration of agency theory, stewardship theory, resource dependence theory and stakeholder theory of firm governance. Design/methodology/approach – The authors test the arguments on a sample of all the listed firms on the New Zealand Stock Exchange between 2004 and 2007. Given the longitudinal nature of the data, the authors employ random effects, generalized least square e

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Solakoglu, Mehmet Nihat, and Nazmi Demir. "The role of firm characteristics on the relationship between gender diversity and firm performance." Management Decision 54, no. 6 (2016): 1407–19. http://dx.doi.org/10.1108/md-02-2015-0075.

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Purpose – The purpose of this paper is to understand the effect of gender diversity on firm performance and evaluate how that relationship is influenced by some firm-specific factors for firms in an emerging market. Design/methodology/approach – The authors collected firm level financial data and firm level characteristics for the firms listed in BIST100 index of Borsa Istanbul for the period between 2002 and 2006. Due to endogeneity of gender diversity and firm performance, the authors utilize unbalanced panel data with 2SLS specification. To observe the sensitivity of results across measures

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ANTONCIC, BOSTJAN. "ORGANIZATIONAL PROCESSES IN INTRAPRENEURSHIP: A CONCEPTUAL INTEGRATION." Journal of Enterprising Culture 09, no. 02 (2001): 221–35. http://dx.doi.org/10.1142/s0218495801000122.

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Past intrapreneurship research has mainly focused on a firm internal environment and its beneficial and impeding effects on intrapreneurship. This study extends previous theory of intrapreneurship by recognizing that intra-firm-based organizational processes need to be complemented by inter-firm processes. Propositions are developed highlighting relationships between intrapreneurship and its predictors. The following organizational characteristics that influence intrapreneurship are proposed: intra-firm and inter-firm communication, formal controls and trust, organizational support and values,

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Handayani, Siti Nur, and Syaiful Syaiful. "How Firm Characteristics Shape Earnings Quality: Evidence from Indonesian Manufacturing Firms." Economics, Business, Accounting & Society Review 4, no. 1 (2025): 26–37. https://doi.org/10.55980/ebasr.v4i1.176.

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This study aims to analyze the effect of firm size, profitability, and liquidity on earnings quality in manufacturing companies within the industrial sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. Earnings quality is a multidimensional concept that reflects how reported earnings are reliable and relevant for stakeholders in making economic decisions. In this context, agency theory is the foundation to explain potential conflicts of interest between managers and shareholders in financial reporting practices. The sample was selected using a purposive sampling me

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Mathur, Gita, Kam Jugdev, and Tak Shing Fung. "The relationship between project management process characteristics and performance outcomes." Management Research Review 37, no. 11 (2014): 990–1015. http://dx.doi.org/10.1108/mrr-05-2013-0112.

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Purpose – The aim of this paper is to examine the links between project management process characteristics and project-level and firm-level performance outcomes to test the hypotheses that project management assets being valuable, rare, inimitable and having organizational support leads to competitive advantage. Design/methodology/approach – This paper analyzes data from responses to an online survey by 198 North American Project Management Institute® members. Regression analysis is used to examine the relationship between six factors extracted from an exploratory factor analysis that comprise

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Utami, Nandya Sarah, Isnurhadi Isnurhadi, and Umar Hamdan. "THE TRADING FACTORS, RISK BASED FACTOR AND FIRM CHARACTERISTICS AS DETERMINANTS OF LQ45 FIRM STOCK RETURNS LISTED IN INDONESIA STOCK EXCHANGE." JEMBATAN 15, no. 1 (2018): 9–22. http://dx.doi.org/10.29259/jmbt.v15i1.5880.

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This research aims to analyze whether trading factors, risk based factor and firm characteristics influence LQ45 firm stock returns that are listed in Indonesia Stock Exchange. This research use sample of LQ45 firms in Indonesia Stock Exchange. The data chosen is time series from 2013-2016. The variable used in this research consist of dependent and independent variables. Dependent variable in this research is firm stock returns and the independent variables are trading volume, bid-ask spread, beta, firm size and market to book value (MBV). This research use multiple regression analysis using

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Alnaas, Ali, and Afzalur Rashid. "Firm characteristics and compliance with IAS/IFRS." Journal of Financial Reporting and Accounting 17, no. 3 (2019): 383–410. http://dx.doi.org/10.1108/jfra-06-2018-0052.

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Purpose This paper aims to examine the influence of firm characteristics on harmonisation of companies listed on the Egypt, Morocco and Tunisia Stock Exchanges. Design/methodology/approach This study uses a checklist based mainly on the International Financial Reporting Standards (IFRS). Findings The findings of the study are 6that the level of compliance with IFRS was higher in 2010 than in 2005. Multiple regression analysis indicates that the level of compliance with IFRS increases with company size, institutional ownership, industry and language of disclosure. Research limitations/implicati

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Kaur, Rupinder, and Balwinder Singh. "Do CEO characteristics explain firm performance in India?" Journal of Strategy and Management 12, no. 3 (2019): 409–26. http://dx.doi.org/10.1108/jsma-02-2019-0027.

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Purpose The center of concern of this empirical paper is the connection between chief executive officer (CEO) characteristics and firm performance. The paper aims to discuss this issue. Design/methodology/approach The paper inquires into the hypothesis on the relationship between CEO characteristics (demographic and professional) and accounting measures of firm value. The study is based on second-hand information comprising of Nifty 500 firms for a period of five years ranging from 2012 to 2016. Panel regressions are run on the final sample composed of 1,535 observations to test the hypothesiz

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Kleiner, G. B. "Intelligence-based theory of the firm." Voprosy Ekonomiki, no. 1 (January 12, 2021): 73–97. http://dx.doi.org/10.32609/0042-8736-2021-1-73-97.

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This paper presents the main provisions of the intelligence-based theory of the firm, which is a new direction in studying microeconomic entities. The objects of the theory are firms, whose activities to a decisive extent depend on the capacity and efficiency of using the firm’s intellectual abilities. These abilities allow analyzing the structure and characteristics of the firm’s internal and external social and economic environment in space and time. Intelligence features as a leading factor of production in interaction with the firm’s mental abilities and material resources are investigated

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Doğan, İsmail, and Güven Sevil. "The Impact of Structural and Firm-Specific Characteristics on Stock Returns in Turkey: A Panel Data Analysis." Ahi Evran Üniversitesi Sosyal Bilimler Enstitüsü Dergisi 11, no. 1 (2025): 207–19. https://doi.org/10.31592/aeusbed.1512016.

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Determinants influencing share earnings are a significant research topic in the finance literature. This study aims to identify the structural and firm-specific characteristics affecting stock returns in Turkey over the period from 2005 to 2017, and to elucidate the relationship between these characteristics and stock returns using regression analysis with standardized panel data variables. Another objective of the study is to determine which characteristics have a more substantial impact on stock returns. In the study, structural factors such as exchange rate, money supply, inflation, foreign

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Costello, Gabriel J. "Proposing an innovation-based view of the firm." Irish Journal of Management 37, no. 1 (2019): 65–79. http://dx.doi.org/10.2478/ijm-2018-0006.

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Abstract The purpose of this paper is to contribute to the literature on theories of the firm and argues for the importance of an innovation-based view (IBV). In doing so, it examines the incumbent management theories of the firm, resource-based view (RBV), knowledge-based view (KBV) and dynamic capabilities, considering the recent developments in the academic literature and in the nature of the firm. The research approach of abduction (conceiving of theory) proposed by Peirce and described by Van de Ven is used. A conceptual framework that incorporates the growing influence of information and

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Orajekwe, Jerry Chukwuebuka, and Okenwa Cy Ogbodo. "Firm-specific characteristics and environmental disclosure of energy firms in Sub-Saharan Africa." International Journal of Financial, Accounting, and Management 5, no. 2 (2023): 251–64. http://dx.doi.org/10.35912/ijfam.v5i2.1601.

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Purpose: This study investigated the relationship between firm-specific characteristics and environmental disclosure practices of energy firms in sub-Saharan Africa. It examines how profitability, size, and liquidity influence the environmental disclosure index (EDI) of listed energy firms in the region. Research methodology: A quantitative approach was adopted, utilizing secondary data from the annual reports of energy firms listed in Nigeria, South Africa, and Kenya. Regression analysis was employed to assess the impact of firm-specific characteristics on EDI using waste management data base

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Lee, Mihye. "Determinants of Firm-Level Growth: Lessons from the Czech Republic, Hungary, and Poland." South East European Journal of Economics and Business 18, no. 1 (2023): 46–57. http://dx.doi.org/10.2478/jeb-2023-0004.

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Abstract This paper examines the determinants of firm-level growth based on three eastern European countries – the Czech Republic, Hungary, and Poland. We investigate whether there exist common firm-level characteristics that play a significant role in determining firm-level performance across the three countries, and whether development in financial markets can facilitate the growth of individual firms, particularly for firms that require external financing (borrowing). Our empirical analysis shows that in the case of Poland, firm-level characteristics, such as firm age and firm size, turn ou

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Ghabayen, Mohammad Ahid. "Board Characteristics and Firm Performance: Case of Saudi Arabia." International Journal of Accounting and Financial Reporting 2, no. 2 (2012): 168. http://dx.doi.org/10.5296/ijafr.v2i2.2145.

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ABSTRACTCorporate governance (CG) has received much attention in the current studies all over the world especially after many corporate scandals and the failures of some biggest firms around the world such as Commerce Bank (1991) Enron (2001), Adelphia (2002), and World Com (2002).The aim of this study is to examine the relationship between board mechanisms (audit committee size, audit committee composition, board size, and board composition) and firm performance (ROA) based on the annual reports of listed companies in the year 2011 of sample of non-financial firms in the Saudi Market (Tadawul

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Raza, Muhammad Maisam, Safdar Husain Tahir, Hamad Raza, Ali Fadhil Ali та Areeba Rahat Alvi. "Board Characteristics and Firm Performance: A Conﬁgurational Analysis". JISR management and social sciences & economics 21, № 1 (2023): 69–91. http://dx.doi.org/10.31384/jisrmsse/2023.21.1.4.

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Investors and governments have drawn attention to company governance due to the 2007 ﬁnancial crash. This study aims to determine the impact of board characteristics, i.e. women on the board, busy directors, blockholder ownership, and director qualiﬁcation on ﬁrm ﬁnancial performance based on evidence from Pakistan. Former research on the impact of board features on company ﬁnancial performance is built on contradictory theoretical viewpoints and factual results, which are primarily built on regression and are equivocal. Based on the con- ﬁgurational analysis, this study clariﬁes previously am

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Aham, Edward Kanuto, and Xionying Niu. "Impact of corporate social responsibility, trade enhancement, and firm characteristics on firm performance." International Journal of Science and Business 10, no. 1 (2022): 1–11. https://doi.org/10.5281/zenodo.6326804.

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The majority of businesses are looking for ways to improve their performance in whatever manner they can. The impact of corporate social responsibility, trade enhancement, and business characteristics on firm performance is investigated in this study. The current work proposes a research model to evaluate the influence of independent factors on dependent variables. The structural model was examined using Finally, the data was analyzed using the PLS-SEM (Structural Equation Modeling) approach. The study's primary data comes from 375 respondents who completed an online questionnaire. Accordi

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Lim, You Ri, Young Min Shin, Bong Jun Kim, and Dong Hun Han. "Analysis of the Response Characteristics of Smoke and Carbon Monoxide in Non-Fire Conditions." Fire Science and Engineering 37, no. 4 (2023): 29–37. http://dx.doi.org/10.7731/kifse.054a9689.

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This study confirms the applicability of cross-detection by analyzing the response characteristics of smoke and carbon monoxide detectors, to reduce non-firm alarms. Based on the results of previous studies, various scenarios reflecting non-fire conditions in Korea were selected, to conduct experiments to confirm the change in carbon monoxide concentration and the response of smoke detectors based on the measurement location. Although carbon monoxide was detected earlier than the smoke near the heating source, the smoke detector reacted earlier than the carbon monoxide meter as the distance fr

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Mishra, Rakesh Kumar, and Sheeba Kapil. "Effect of board characteristics on firm value: evidence from India." South Asian Journal of Business Studies 7, no. 1 (2018): 41–72. http://dx.doi.org/10.1108/sajbs-08-2016-0073.

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Purpose The purpose of this paper is to explore the relationship of board characteristics and firm performance for Indian companies. Design/methodology/approach Corporate governance structures of 391 Indian companies out of CNX 500 companies listed on National Stock Exchange have been studied for their impact on performance of companies. Structural equation modeling methodology has been employed on data for five financial years from 2010 to 2014 for selected companies. Market-based measure (Tobin’s Q) and accounting-based measure (return on asset) have been employed for measuring firm performa

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Ainun, Moh Baqir, Nur Qoudri Wijaya, and Liyanto Liyanto. "The Influence of Age, Tenure, Education and Gender of the Corporate Secretary on Company Performance on the IDX." Journal of Research in Social Science and Humanities 4, no. 2 (2024): 153–60. http://dx.doi.org/10.47679/jrssh.v4i1.116.

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Financial Services Authority Regulation Number 35 of 2014 states that a company secretary is mandatory for public companies. they will realize GCG and be responsible for the processes and performance of the board of directors and firm performance. Literature on the influence of corporate secretaries on firm performance is limited. However, based on upper echelon theory, the characteristics of the company secretary need to be considered because they describe their performance and their effect on firm performance. Therefore, this study aims to examine the influence of company secretary character

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Harmono, Harmono. "Relationship between Intellectual Capital, Firm Performance and Leverage with Firm Values: Empirical Evident from Indonesia." Journal of Economics, Finance and Management Studies 06, no. 10 (2023): 4765–74. https://doi.org/10.5281/zenodo.8413930.

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The aim of this study is to investigate the relationship between the Value Added Intellectual Capital (VAIC) components, Firm Performance and leverage on Firm Value. The validity of Firm Value measurements will be tested using Tobin's Q, Price Earnings per Share (PER), and Price to Book Value (PBV) with Assets as a control variable. The research design is explanatory research through hypothesis formulation, using panel regression. The research population is 122 manufacturing industries are listed on the Indonesian capital market, with a sample N valid of 277, observation period 2018-2020.

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AGBAJE, Taiwo, Rasidat Aderonke AGABIELESIN, Efeturi Stephen AKPOJOTOR, and Omimi-Ejoor Osaretin Kingsley ATU. "Firm Attributes and Earnings Quality Among Deposit Money Banks in Nigeria." Journal of Forensic Accounting & Fraud Investigation (JFAFI) Volume 7, Issue 2, July - December 2022 (2022): 85–107. https://doi.org/10.5281/zenodo.8226778.

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This study examined firm characteristics and earnings quality among non-financial companies listed in the Nigerian Exchange Group. Thirty (30) selected non-financial firms were selected through simple convenient sampling technique over a period of six (6) years (2016 – 2021). The model specification captured earnings quality (EQ) as the dependent variable while leverage, firm size, profit and firm age were the independent variables. Both managerial ownership and board financial expertise were control variables. The study employed convenient non-probability sampling method to collect seco

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Naidanov, Ilia. "Effects of Social Media Content on a Firm’s Book-Based and Market-Based Performance." Journal of Telecommunications and the Digital Economy 12, no. 2 (2024): 41–56. http://dx.doi.org/10.18080/jtde.v12n2.920.

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The success of companies is increasingly dependent on their online image. Therefore, the research has called for a better understanding of the characteristics of a firm’s online content that can enhance a firm’s performance. This study delves into the impact of social media content on both book-based and market-based performances of firms, drawing insights from 32 articles published between 2016 and 2022. The present article encompasses the categorisation and explanation of the economic effects of user- and firm-generated social media content, while also exploring cross-firm and cross-industry

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