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Journal articles on the topic 'Impact on the theory of capital accounting'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

Ananta, Yolanda Agustina, Alfanita Gratia Telaumbanua, Maulana Siregar, and Iskandar Muda. "Application of positive accounting theory in capital market research & market response to accounting disclosures." Brazilian Journal of Development 9, no. 12 (2023): 31813–27. http://dx.doi.org/10.34117/bjdv9n12-084.

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This research examines Positive Accounting Theory and its relationship with the capital market. This theory is based on three hypotheses that underlie managerial accounting theory. Using a qualitative descriptive approach, this research presents an overview of the application of Positive Accounting Theory and capital market research methods. Markets are explained through economic models that include decision trees, supply and demand, and game theory, with external factors such as competitors, consumer behavior, and political and monetary policy influencing the market. In the corporate context,

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Morshed, Amer. "Role of working capital management in profitability considering the connection between accounting and finance." Asian Journal of Accounting Research 5, no. 2 (2020): 257–67. http://dx.doi.org/10.1108/ajar-04-2020-0023.

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PurposeThe study aims to explain the relationship between accounting and finance through measuring the effect of rational working capital management on profitability.Design/methodology/approachEmploying the methodology of semi-structured interviews with sixteen financial managers.FindingsThe findings pointed out the relationship between accounting and finance is complementary, since it supports the accountant by the critical skills and information, like project evaluation, managing the company funding resources and working capital management. These skills put the accountant up to the financial

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Li, Yuanhui, and Check Teck Foo. "A sociological theory of corporate finance." Chinese Management Studies 9, no. 3 (2015): 269–94. http://dx.doi.org/10.1108/cms-12-2014-0232.

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Purpose – The paper aims to investigate the relationship between social responsibility and equity in China. In the process, the authors utilize data on corporate social responsibility (CSR) reports (in particular, information disclosure) and equity capital (focusing on cost). The overarching hypothesis may be phrased simply as: is CSR reporting rewarded by the capital market in China? Design/methodology/approach – The data of 3,012 list corporations in China securities are used and 1,015 CSR report quality scores (Rankins CSR Ratings) are hand-gathered from HEXUN (Web site) and utilized in the

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Annisa Helfie Syafila and Reni Oktavia. "Analisis Penerapan Konservatisme Akuntansi dalam Perspektif Positive Accounting Theory Pada Bank Umum Syariah di Indonesia." EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi 2, no. 2 (2023): 421–35. http://dx.doi.org/10.56799/ekoma.v2i2.1566.

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The objective of this research is to examine the implementation of accounting conservatism in the context of positive accounting theory, which includes the bonus plan, debt covenant, and political cost hypothesis. The study focused on 45 Islamic Bank Companies listed on Financial Services Authority (OJK) between 2017 and 2021, and the sample was chosen using purposive sampling based on specific criteria. The multiple regression technique was employed for analysis. The results indicate leverage and firm size have a positive effect on accounting conservatism, while capital intensity has a negati

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Effendi, Bahtiar. "Influence of Green Accounting, Sales Growth, and Firm Size on the Quality of Capital Structure." Owner 8, no. 2 (2024): 1896–903. http://dx.doi.org/10.33395/owner.v8i2.2301.

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Profit is the most important measurement tool for a company's success. The sustainability of a company is not determined solely by profits, but sustainability factors must be taken into account when carrying out the company's operational activities. The aim of this research is to find out whether green accounting, sales growth and company size have an influence on the company's capital structure. In addition, this research aims to analyze green accounting, sales growth and company size, which simultaneously have an impact on the company's capital structure. The companies examined in this study

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Herianti, Eva, Amor Marundha, and Haryanto Haryanto. "An accounting review of regional and central budgeting dynamics in Indonesia." Journal of Infrastructure, Policy and Development 8, no. 8 (2024): 6355. http://dx.doi.org/10.24294/jipd.v8i8.6355.

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This research aims to assess the impact of bargaining power on budget implementation while also considering the deviation in capital expenditure as a moderating factor. The research sample included 34 provincial governments in Indonesia between 2019 and 2022. The sample determination method used purposive sampling, so the final sample size was 134 observations. The research employed panel data regression to test the hypotheses and continued with the Chow, Lagrange multiplier, and Hausman tests. The study results indicate that bargaining power has a positive and significant effect on budget imp

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Hoffman, James, Mark Hoelscher, and Ritch Sorenson. "Achieving Sustained Competitive Advantage: A Family Capital Theory." Family Business Review 19, no. 2 (2006): 135–45. http://dx.doi.org/10.1111/j.1741-6248.2006.00065.x.

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Although it has been long asserted that family businesses hold advantages over nonfamily businesses, to date, there have been very few theories developed as to exactly why family businesses hold competitive advantages over nonfamily businesses. This article introduces the concept of family capital and proposes that family capital has potential impact on business performance. Specifically, this article suggests that family businesses with high levels of family capital possibly do hold a sustained competitive advantage over family businesses with low levels of family capital and/or nonfamily bus

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Oussi, Rahma, and Wafi Chtourou. "Social capital dimensions and employee creativity: Does cognitive style matter?" Competitiveness Review: An International Business Journal 30, no. 1 (2020): 4–21. http://dx.doi.org/10.1108/cr-11-2019-0124.

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Purpose This study aims to investigate the theoretical limitations of the social network theory applied on employee creativity. Design/methodology/approach By combining the social network theory and componential model of creativity, this study studies the possible impact of social capital through its three dimensions (structural, relational and cognitive dimension) on individual creativity, to explore then the moderating effect of cognitive style as individual characteristic on the structural dimension of social capital such weak ties and employee creativity. Findings The results show that, on

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Mohd Waliuddin Mohd Razali. "Disclosure Level and Cost Equity: A Theoretical Framework." UNIMAS Review of Accounting and Finance 2, no. 1 (2019): 65–76. http://dx.doi.org/10.33736/uraf.1968.2019.

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Nowadays the users of financial reports are more demanding and requesting better information of a company’s performance. With the sophistication in the business environment, disclosure is becoming more important to business communities. The impact of information disclosure in the annual reports to the cost of equity capital is of significant interest to managers. This paper review literatures from many theoretical papers and empirical studies the effect information disclosure on cost equity capital. Many theories being discuss in this paper such as agency cost theory, signaling theory, capital

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Pan, Gary. "The Social Capital-Control Nexus: Lessons From Implementation of Accounting Control Systems in Two Chinese Organizations." International Journal of Accounting and Financial Reporting 8, no. 2 (2018): 236. http://dx.doi.org/10.5296/ijafr.v8i2.13134.

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One common theme of Accounting Control System project failure centers on inadequate or inappropriate enactment of effective controls during project implementation. As Accounting Control Systems projects are viewed by many as a social process involving managing relationships among multiple stakeholders with diverse backgrounds and capabilities, there is a growing number of IS researchers that have utilized the social capital theory to examine the enactment of clan control during system implementation. Despite the growing interests, relatively little is known about the relationships between soci

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Susanto, Ferlika Putri, and Suwarno Suwarno. "Pengaruh Good Corporate Governance Dan Intensitas Modal Terhadap Konservatisme Akuntansi." Journal of Economic, Bussines and Accounting (COSTING) 7, no. 3 (2024): 4695–712. http://dx.doi.org/10.31539/costing.v7i3.9317.

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The utilization of traditionalism can unquestionably affect monetary revealing issues for an organization. Presently, traditionalism procures the upsides and downsides of its application in an organization. However, it is evident that every business must implement sound corporate governance. Bookkeeping traditionalism can be impacted by administrative possession, autonomous magistrates, review quality, and capital force. Therefore, the goal of this study is to demonstrate whether or not these variables can influence accounting conservatism. This study utilizes a quantitative methodology with t

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Chiucchi, Maria Serena, and John Dumay. "Unlocking intellectual capital." Journal of Intellectual Capital 16, no. 2 (2015): 305–30. http://dx.doi.org/10.1108/jic-01-2015-0004.

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Purpose – The intellectual capital (IC) literature argues that introducing the IC concept into a company focusing on measuring can be detrimental and lead to IC “accountingisation”. Using Chaminade and Roberts’ (2003, p. 747) concept of IC accounting “lock-in”, the paper asks “is it possible for an organisation initially to implement and “lock-in” IC accounting practices and subsequently “un-lock” IC through a more strategic managerial approach?” The authors also investigate if and how, after IC has been “un-locked”, can a new IC “locking-in” process occur? The paper aims to discuss these issu

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Ma, Zhenzhong, Jinwei Zhu, Yong Meng, and Ying Teng. "The impact of overseas human capital and social ties on Chinese returnee entrepreneurs’ venture performance." International Journal of Entrepreneurial Behavior & Research 25, no. 1 (2019): 67–83. http://dx.doi.org/10.1108/ijebr-07-2017-0246.

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Purpose Entrepreneurship research clearly documents the importance of human and social capital and stresses the way in which entrepreneurs take advantage of their own social affiliations and network strategies in pursuit of their entrepreneurial goals, yet the research on returnee entrepreneurs’ human and social capital is not sufficiently studied in the international context, in particular when returnees’ overseas human capital and social capital may be a misfit with local business environment. Using the data from Chinese returnee entrepreneurs’ venture activities in China, the purpose of thi

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Mulyani, Ni Putu, and Ni Gusti Putu Wirawati. "Impact of Investment Knowledge, Financial Literacy, and Minimum Capital Requirements on Student Stock Investment Interest." E-Jurnal Akuntansi 34, no. 7 (2024): 1746. https://doi.org/10.24843/eja.2024.v34.i07.p09.

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This research investigates the effects of investment knowledge, financial literacy, and minimum capital requirements on students' enthusiasm for stock investments. It focuses on students from the 2020 and 2021 Bachelor of Accounting classes at the Faculty of Economics and Business, Udayana University. A purposive sampling method was employed to choose 250 participants. The analysis utilized multiple linear regression. Results show that investment knowledge, financial literacy, and minimum capital requirements significantly enhance students' interest in stock investments, supporting the Theory

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Tadesse, Solomon. "The Allocation and Monitoring Role of Capital Markets: Theory and International Evidence." Journal of Financial and Quantitative Analysis 39, no. 4 (2004): 701–30. http://dx.doi.org/10.1017/s0022109000003185.

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AbstractCapital markets perform two distinct functions: provision of capital and facilitation of good governance through information production and monitoring. I argue that the governance function has more impact on the efficiency with which resources are utilized within the firm. Based on industry-level data across 38 countries, I present evidence suggesting a positive relation between market-based governance and improvements in industry efficiency. The measures of governance are also positively correlated with productivity improvements and growth in real output. Furthermore, while governance

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Bastida, Francisco, María-Dolores Guillamón, and Ana-María Ríos. "The Impact of Mayors’ Corruption on Spanish Municipal Spending." Revista de Contabilidad 25, no. 1 (2022): 107–20. http://dx.doi.org/10.6018/rcsar.412721.

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We investigate the impact of mayors’ corruption on the size and structure of Spanish municipal budgets. The theory posits that total expenditure is greater in corrupt governments: €77.08 higher per capita in our sample when a corrupt mayor is in office. Moreover, the literature predicts that mayors (agents), will spend more on items directly connected with corruption, rather than expenditure priorities demanded by the citizens (principals). Thus, we show that total expenditure, capital, trash collection and police are higher when corruption exists. Literature predicts that corrupt mayors spend

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Lindorfer, Robert, Anne d’Arcy, and Igor Filatotchev. "When Institutional Plates Collide: The Dynamic Impact of Informal Institutions on Capital Market Development." Journal of Risk and Financial Management 16, no. 3 (2023): 178. http://dx.doi.org/10.3390/jrfm16030178.

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We provide an institutional theory perspective to examine societal legitimacy in the context of capital market development. While prior research has focused on the importance of formal institutions, firms are embedded within broader socio-economic structures associated with informal institutions. Using content analysis and a unique dataset of 3244 newspaper articles between 2004 and 2013, we develop a dynamic measure capturing the public perception of capital markets as a proxy of informal institutions. We run a Prais–Winsten regression with panel-corrected standard errors to explore the dynam

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Xing, Lizhi, Xi Ai, Jiaqi Ren, and Dawei Wang. "Network-Based Driving Force of National Economic Development: A Social Capital Perspective." Entropy 23, no. 10 (2021): 1276. http://dx.doi.org/10.3390/e23101276.

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Network science has been widely applied in theoretical and empirical studies of global value chain (GVC), and many related articles have emerged, forming many more mature and complete analytical frameworks. Among them, the GVC accounting method based on complex network theory is different from the mainstream economics in both research angle and content. In this paper, we build up global industrial value chain network (GIVCN) models based on World Input–Output Database, introduce the theoretical framework of Social Capital, and define the network-based indicators with economic meanings. Second,

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Pestana, Luciana J., Luís Pereira Gomes, and Cristina Lopes. "Testing the capital structure of Portuguese family businesses." Revista Contabilidade & Finanças 32, no. 87 (2021): 510–27. http://dx.doi.org/10.1590/1808-057x202113190.

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ABSTRACT The main objective of this study is to empirically test capital structure decisions in Portuguese family-owned businesses under trade-off theory (TOT) and pecking order theory (POT) and attend to the relationships between family/business interaction and agency conflicts. Family-owned businesses are essential for the development of economies, but the financing logic they adopt is not yet adequately clarified by scientific research, especially as they are more exposed to the constraints of markets imperfections. The specific pattern of business ownership may affect the financing decisio

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Bosch-Badia, Maria-Teresa, Joan Montllor-Serrats, Anna-Maria Panosa-Gubau, and Maria-Antonia Tarrazon-Rodon. "Corporate real estate, capital structure and value creation." Journal of European Real Estate Research 10, no. 3 (2017): 384–404. http://dx.doi.org/10.1108/jerer-11-2016-0043.

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Purpose This paper aims to analyse the corporate rent-vs-buy decision on real estate through the trade-off theory and default option in the framework of a corporation that aims to optimise its capital structure. Design/methodology/approach The methodological core of this paper comprises the trade-off theory that approaches the optimal capital structure by counterbalancing debt tax savings with bankruptcy costs. Impacts on the default option and the default barrier are made explicit. The paper also explores the practical applicability of the renting scenarios in the European context by examinin

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Albanez, Tatiana. "Impact of the cost of capital on the financing decisions of Brazilian companies." International Journal of Managerial Finance 11, no. 3 (2015): 285–307. http://dx.doi.org/10.1108/ijmf-02-2014-0026.

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Purpose – The purpose of this paper is to examine the market timing behavior of listed Brazilian companies to verify the effects of the cost of capital on their financing decisions, and hence on their capital structure. Design/methodology/approach – The relation between the cost of capital (debt and equity capital) and the leverage of firms in the period from 2000 to 2011 is analyzed by means of regression models with panel data. For this purpose, different proxies are used for the cost of equity and debt capital. Findings – The results provide strong evidence that Brazilian firms take advanta

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Kalgo, Sani Hussaini, Bany-Ariffin A.N., Hairul Suhaimi Bin Nahar, and Bolaji Tunde Matemilola. "Does Leverage Constrain Real and AEM Around IPO Corporate Event? Evidence from the Emerging Market." Global Business Review 20, no. 2 (2019): 354–67. http://dx.doi.org/10.1177/0972150918825196.

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The article investigates whether Malaysian initial public offering (IPO) firms engage in real and accrual earnings management (AEM) and examines the impact of leverage on the earnings management’s discretionary behaviour of the firms for the period of 2003–2013. The Dechow, Sloan, and Sweeney (1995, The Accounting Review, 70[2], 193–225) cross-sectional modified Jones model was used to estimate discretionary accruals, while Roychowdhury’s (2006, Journal of Accounting and Economics, 42[3]), 335–370) cross-sectional models were used to investigate abnormal real activity discretionary behaviour.

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Jasmine, Juni Vivi Sianturi, Silvia Sinaga, and Iskandar Muda. "The relationship between accounting-based relative performance evaluation (RPE) and CEO compensation." Brazilian Journal of Development 9, no. 12 (2023): 31370–85. http://dx.doi.org/10.34117/bjdv9n12-055.

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This paper explores the relationship between Accounting-Based Relative Performance Evaluation (RPE) and CEO compensation within the context of corporate governance. The theoretical foundations for RPE are agency theory, economic theory, and stakeholder theory, and the study explores the complexities of CEO compensation, incorporating frameworks like agency theory, tournament theory, and human capital theory. Employing a qualitative descriptive approach, the paper analyzes existing literature to unravel the applications, benefits, and challenges of RPE in CEO compensation. The results and discu

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Daňová, M., and E. Širá. "Educational and Innovative Elements of Human Capital and Their Impact on Economic Growth." Economy of Regions 19, no. 1 (2023): 111–21. http://dx.doi.org/10.17059/ekon.reg.2023-1-9.

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Human capital is an important factor for economic growth and the development of so-cio-economic systems. However, the appropriate expression of the value of human capital, the mecha-nism and its impact on economic development are still under discussion. It is hypothesised that there is a relationship between human capital and economic growth. To test this hypothesis, data on the group of Visegrad (V4) countries for the period 2000–2019 was analysed. The study examines the presence of a causal link between some attributes of human capital and economic growth and the conditions, un-der which its

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Beryansyah and MF. Arrozi . "Determinants of Company Going Concern: Empirical Evidence in the Times of Covid-19 in Developing Capital Markets." International Journal of Current Science Research and Review 05, no. 02 (2022): 492–504. https://doi.org/10.5281/zenodo.6123053.

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Abstract : During the COVID-19 pandemic, various corporate sectors in Indonesia were affected by the pandemic, including manufacturing companies. Where during the pandemic many companies are threatened with their business continuity. This observation plan is to understand the influence of managerial ownership, financial distress and leverage on going concern companies with profitability as a moderating variable. In this study going concern was measured by determining the Scott R formula. The research methodology for testing and data analysis was using MRA (Moderating Regression Analysis). The

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Lemmon, Michael L., and Jaime F. Zender. "Debt Capacity and Tests of Capital Structure Theories." Journal of Financial and Quantitative Analysis 45, no. 5 (2010): 1161–87. http://dx.doi.org/10.1017/s0022109010000499.

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AbstractWe examine the impact of explicitly incorporating a measure of debt capacity in recent tests of competing theories of capital structure. Our main results are that if external funds are required, in the absence of debt capacity concerns, debt appears to be preferred to equity. Concerns over debt capacity largely explain the use of new external equity financing by publicly traded firms. Finally, we present evidence that reconciles the frequent equity issues by small, high-growth firms with the pecking order. After accounting for debt capacity, the pecking order theory appears to give a g

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Al-Hasnawi, Haider, Qais Hussein Hatef, and Muhammad Fadhil Abdel Zaid. "THE ROLE OF SUSTAINABILITY ACCOUNTING STANDARDS IN EVALUATING PERFORMANCE AND THEIR IMPACT ON ACCOUNTING DISCLOSURE (AN APPLIED STUDY IN SOME IRAQI BANKS)." International journal of business and management sciences 04, no. 05 (2024): 141–54. http://dx.doi.org/10.55640/ijbms-04-05-12.

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Sustainability Accounting deals with banks as a social unit that affects and is influenced by society, so this society needs to know the social and environmental impacts in addition to the economic effects of companies ' activities transparently so the main objective of the study was to see the role of Sustainability Accounting Standards in evaluating performance and its impact on accounting disclosure, as it contributes to achieving transparency for published annual reports to be more reliable and credible, sustainability accounting also contributes to enhancing investor confidence in making

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Kouki, Fadoua. "The Impact of Market Timing on European Firms’ Capital Structure: RLBOs vs. IPOs." International Journal of Financial Research 12, no. 2 (2021): 219. http://dx.doi.org/10.5430/ijfr.v12n2p219.

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Our study compares the impact of market timing on the capital structure of reverse leveraged buyouts (RLBOs) and initial public offerings (IPOs). Our sample is made up of 210 RLBOs and 210 public companies listed between 1995 and 2015 and linked by size (turnover) and industry (based on the first two digits of the SIC code). Our results show that the impact of market timing measures on capital structure is different between RLBOs and public companies. In accordance with Baker and Wurgler (2002) and others, these measures have a negative and significant effect on the capital structure of the tw

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Mayper, Alan G., Robert J. Pavur, Barbara D. Merino, and William Hoops. "The Impact of Accounting Education on Ethical Values: An Institutional Perspective." Accounting and the Public Interest 5, no. 1 (2005): 32–55. http://dx.doi.org/10.2308/api.2005.5.1.32.

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The accounting scandals at the beginning of the 21st century led to public distrust and demands for reform. Were these scandals unexpected? From an old institutional economics (OIE) perspective, which originated with the work of Thorstein Veblen in the 1890s, these failures and the moral lapses should not be a surprise. OIE theorists, like critical theorists, generally, contend that corporate hegemony, i.e., the domination of business values in all areas of human life, has eroded moral sensitivities. All institutions, including our once-autonomous educational institutions, have become mechanis

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Daoud, Luay. "The Impact of Audit Quality and Technology Accounting Usage on Auditor Effectiveness: The Moderating Role of Educational Attainment." Journal of Advanced Research in Business and Management Studies 38, no. 1 (2025): 59–69. https://doi.org/10.37934/arbms.38.1.5969.

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This study investigates the relationships between audit quality, technology accounting usage, and auditor effectiveness, with a particular focus on the moderating role of educational attainment. Drawing on Human Capital Theory and the Resource-Based View, the study posits that higher levels of education strengthen the positive impacts of both audit quality and technology usage on auditor effectiveness. Using data from 189 auditors in Jordan, this study employs a structural model in Smart PLS 4 to test the proposed relationships. The findings reveal that both audit quality and technology accoun

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Skalická, Martina, Marek Zinecker, Michał B. Pietrzak, Tomáš Meluzín, and Mirko Dohnal. "Financial impact analysis of going public at the Warsaw Stock Exchange: Using Fuzzy Set Theory to understand behaviours of mature companies." Management & Marketing. Challenges for the Knowledge Society 14, no. 1 (2019): 59–79. http://dx.doi.org/10.2478/mmcks-2019-0005.

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Abstract In this paper, we intend to contribute evidence in regard to going public financial impact and thus motivation on a sample of mature companies that launched an IPO at the Warsaw Stock Exchange between 2005 and 2015. First, we review recent literature focusing on financial and non-financial consequences of an IPO. Next, we use fuzzy sets and fuzzy reasoning to define a “mature” company and assess financial consequences of going public. Our main conclusion is that the majority of Polish mature companies use an IPO as a channel how to raise capital and accelerate their investments and gr

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Abbas, Usman, and Shehu Usman Hassan. "BOARD POWERS AND UNETHICAL ACCOUNTING OF PUBLIC QUOTED CORPORATIONS IN NIGERIA." Gusau Journal of Accounting and Finance 3, no. 2 (2022): 21. http://dx.doi.org/10.57233/gujaf.v3i2.137.

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Numerous scandals have been committed globally due to excessive use of unethical accounting. Various research has been conducted on board activities and unethical accounting and their discoveries were assorted. None to the researchers’ awareness examined such association in an entire population of the registered public non-financial corporations in Nigeria for a period of 10 years (2010-2019). Secondary data was extracted from the annual reports and accounts, companies, and directors’ profile of the firms. The data was analyzed using Ordinary Least Square regression. The study found among othe

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Himmah, Elok Faiqoh, Anike Putri, and Ester Cristiani. "Peran Green Intellectual Capital dan Material Flow Cost Accounting Terhadap Kinerja Perusahaan Sebagai Perwujudan Energi Berkelanjutan." Owner 8, no. 2 (2024): 1865–76. http://dx.doi.org/10.33395/owner.v8i2.2082.

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This research aims to examine the effect of implementing green relational intellectual, green structural capital, green human capital, material flow cost accounting on company performance using return on assets as an indicator. The population in this study are energy sector companies listed on the Indonesia Stock Exchange 2019-2023, using purposive sampling techniques, so the samples used are energy sector companies that are consistent in publishing financial reports and paying attention to their green intellectual capital. The total samples used in the research were 125 research samples. The

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Sellers, R. Drew, Timothy J. Fogarty, and Larry M. Parker. "Unleashing the Technical Core: Institutional Theory and the Aftermath of Arthur Andersen." Behavioral Research in Accounting 24, no. 1 (2012): 181–201. http://dx.doi.org/10.2308/bria-10176.

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ABSTRACT This paper uses the template of institutional theory to explore the impact of organizational de-legitimation on its technical core. To operationalize this, social network theory is used to guide an exploratory study of the diaspora of Andersen employees. The results suggest an unusually high degree of entrepreneurial activity is unleashed once the confining legitimacy of the organizational structure is dissolved. It also shows that the value of social capital possessed by Andersen professionals changed in character and possibly increased in value. The paper offers contributions to ins

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De Silva, Loku Galappaththige Romal Vindula, and Yatiwelle Koralalage Weerakoon Banda. "Impact of CEO Characteristics on Capital Structure: Evidence from a Frontier Market." Asian Journal of Business and Accounting 15, no. 1 (2022): 71–101. http://dx.doi.org/10.22452/ajba.vol15no1.3.

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Manuscript type: Research paper Research aims: This study examines the impact of CEO characteristics on the capital structure of non-financial listed companies in Sri Lanka Design/methodology/approach: This study employs multiple regression selecting a sample based on a data set from a panel of 123 mainboard listed companies which covers all the non-financial sectors of the Colombo Stock Exchange for an eight-year period from 2012 to 2019. Research findings: This study finds a significant positive relationship between male CEOs and capital structure. It suggests that male CEOs tend to employ m

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Permatasari, Widowati Dian, Yuli Tri Cahyono, and Atwal Arifin. "The Presence and Capabilities of Women on Board and Corporate Financial Performance: a Study on Female vs Male-dominated Industry." Riset Akuntansi dan Keuangan Indonesia 7, no. 1 (2022): 105–16. http://dx.doi.org/10.23917/reaksi.v7i1.17949.

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The purpose of this study is to determine the effect of the women presence and their capabilities on the companies’ financial performance in company listed on the Indonesia Stock Exchange. This study splits the sample into two industry categories based on gender domination which are female and male-dominated industry. Using agency theory, resourced based theory and human capital theory, this study find that the presence of a women on board has a significant positive impact on the company's financial performance as measured on market basis. In addition, their capability - such as education back

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Santos, Adailson Soares, Mário Teixeira Reis Neto, and Ernst Verwaal. "Does cultural capital matter for individual job performance? A large-scale survey of the impact of cultural, social and psychological capital on individual performance in Brazil." International Journal of Productivity and Performance Management 67, no. 8 (2018): 1352–70. http://dx.doi.org/10.1108/ijppm-05-2017-0110.

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Purpose The purpose of this paper is to analyze the effect of cultural, social and psychological capital on the individual job performance. The authors propose and empirically test a combination of models, which originate from sociology and positive psychology, and demonstrate that cultural capital – in addition to social and psychological capital – is an important driver of individual job performance. Design/methodology/approach The paper opted for a large-scale survey research design. The sample consists of employees in several occupations who had formal contracts with companies from the pub

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Emudainohwo, O. B., and O. M. Ndu. "Tax Revenue Impact on Economic Growth in Nigeria: ARDL Bounds Test and Cointegration Approach." Journal of Tax Reform 8, no. 2 (2022): 140–56. http://dx.doi.org/10.15826/jtr.2022.8.2.113.

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The paper aims to explore how the introduction of an electronic tax system impacts on economic growth in Nigeria. The neoclassical growth theory and Technology Acceptance Model (TAM) was used in the study. Based on diagnostic tests, Autoregressive Distributed Lag bounds test regression model was adequately created. The quarterly secondary data of Central Bank of Nigeria and tax statistics data were divided into two periods for analysis: from 2011q1 to 2015q3 pre-electronic tax period (pre-e-tax) and from 2015q4 to 2020q4 post-electronic tax period (post-e-tax). In pre-e-tax in the long-run, ed

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Li, Jiachen. "The Impact of Investors Irrational Decisions on the Validity of the CAPM Model." Advances in Economics, Management and Political Sciences 178, no. 1 (2025): 178–82. https://doi.org/10.54254/2754-1169/2025.22774.

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In traditional finance theory, the Capital Asset Pricing Model (CAPM) has long been the dominant theory for asset valuation. However, the exist and prevalent of the irrational investment behaviors in real-world markets lead to deviations between the CAPM predicted prices and actual asset prices, which raising doubts about the accuracy of the CAPM. To solve this contradiction, Behavioral finance challenges the Hypothesis of Rational Man and the Efficient Markets Hypothesis by studying markets existing anomalies, thereby figure out the flaw of the CAPM. This paper will summarize and explain the

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Hayes, David C., James E. Hunton, and Jacqueline L. Reck. "Information Systems Outsourcing Announcements: Investigating the Impact on the Market Value of Contract-Granting Firms." Journal of Information Systems 14, no. 2 (2000): 109–25. http://dx.doi.org/10.2308/jis.2000.14.2.109.

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The objective of this research project is to examine the impact of information systems (IS) outsourcing announcements on the market value of contract-granting firms. This study is important to researchers, professionals, and policy makers as it provides empirical evidence from the capital market that outsourcing is considered to be a value-added business exchange for contract-granting firms. Research findings indicate positive and significant market value gains for smaller vs. larger firms and service vs. nonservice industry firms. The significant effects observed in this study are explained b

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Firdaus Jamal, Muhamad, and Siri Roland Xavier. "The Future of Accounting in Malaysia: Navigating Digital Disruptions and Innovations for Professional Growth." International Journal of Research and Innovation in Social Science IX, no. IV (2025): 3904–16. https://doi.org/10.47772/ijriss.2025.90400278.

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Digital Disruption, driven by Digital Transformation, is reshaping the value proposition and business models across various sectors, including accounting. The impact of this disruption has led to debates on whether it represents a threat or an opportunity, but there is limited academic research on the topic within the accounting field. This thesis investigates how Digital Transformation, especially in accounting software, has influenced the profession through the lens of Disruptive Innovation Theory, focusing on three research perspectives. This thesis employs a comprehensive mixed-methods app

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Marcelle Amelot, Lydie Myriam, and Ushad Subadar Agathee. "Impact of idiosyncratic and macroeconomic risks on capital structure: evidence from SADC countries." African Journal of Economic and Management Studies 12, no. 3 (2021): 400–422. http://dx.doi.org/10.1108/ajems-01-2021-0028.

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PurposeThe purpose of this study is to investigate the impact of idiosyncratic and macroeconomic risks on capital structure on SADC countries.Design/methodology/approachEmploying data from the African Financials database, the analysis is conducted over a ten year period spanning from 2009 to 2018 for 309 companies. Unit Root Fisher Chi-Square test and Granger Causality test were employed to test for unidirectional and bidirectional relationships cross-sectionally. To resolve endogeneity issues, System GMM was used as main topology for panel regression analysis.FindingsThe study confirmed that

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Kontesa, Maria, Andreas Lako, and Wendy Wendy. "Board capital and earnings quality with different controlling shareholders." Accounting Research Journal 33, no. 4/5 (2020): 593–613. http://dx.doi.org/10.1108/arj-01-2020-0017.

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Purpose The purpose of this study is to examine the relationship between board capital and firm earnings quality with different controlling shareholders for a sample of 252 listed firms in Indonesia over the period 2011–2017. Design/methodology/approach This study uses a two-step dynamic generalized method of moments panel regression to estimate the board capital effect on earnings quality. The board capital measure is constructed from educational capital, networking capital and experience capital. Meanwhile, discretionary accrual is used as the proxy for earnings quality. All financial data i

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Passaro, Renato, Ivana Quinto, and Antonio Thomas. "The impact of higher education on entrepreneurial intention and human capital." Journal of Intellectual Capital 19, no. 1 (2018): 135–56. http://dx.doi.org/10.1108/jic-04-2017-0056.

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Purpose The purpose of this paper is to investigate the impact of higher education on the emergence of entrepreneurial intention (EI) and human capital (HC) as a component of intellectual capital (IC) that strongly influences the entrepreneurial process. Design/methodology/approach On the basis of a literature review, a theoretical model that is focused on the theory of planned behaviour was defined to verify the impact of higher education on the development of EI and HC. To this end, the structural equation modelling methodology was applied to two samples of students and academics, which diff

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Li, Chenyang. "The Restraining Effect of Human Capital Mismatch and Structure Distortion on Economic Growth -- A New Structural Economics Analysis." International Journal of Financial Research 14, no. 2 (2023): 1. http://dx.doi.org/10.5430/ijfr.v14n2p1.

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Based on the theory of new structural economics, this paper investigates the restraining effect of human capital mismatch and structural distortion on economic growth. First of all, this paper puts forward the core hypothesis through theoretical analysis, and then analyzes it by mathematical model, which shows that the human capital mismatch between monopoly departments and competitive departments will inhibit innovation efficiency, and then inhibit economic growth. The structural distortion of human capital in the two sectors will make industrial structure deviate from the comparative advanta

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Mani, Yosra, and Lassaad Lakhal. "Exploring the family effect on firm performance." International Journal of Entrepreneurial Behavior & Research 21, no. 6 (2015): 898–917. http://dx.doi.org/10.1108/ijebr-06-2014-0100.

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Purpose – The purpose of this paper is to investigate how internal social capital – as a part of the familiness resources– affects family firm performance. The social capital theory states that internal social capital within family businesses is composed of three dimensions: the structural dimension, the relational dimension, and the cognitive dimension. The aim of the paper is to study the relationship between each dimension of internal social capital and family firm performance. Design/methodology/approach – The paper employs an empirical investigation which is based on a sample of 114 Tunis

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Inkinen, Henri, Aino Kianto, Mika Vanhala, and Paavo Ritala. "Structure of intellectual capital – an international comparison." Accounting, Auditing & Accountability Journal 30, no. 5 (2017): 1160–83. http://dx.doi.org/10.1108/aaaj-11-2015-2291.

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Purpose Academics and practitioners around the world have shown interest in what constitutes the relevant intellectual capital (IC) in firms. However, studies have largely neglected to examine whether IC has identical or different structural elements in various parts of the world. The purpose of this paper is to suggest that country-specific institutional structures may impact the perception of IC, and empirically analyse whether differences exist between five countries drawing on the institutional theory. Design/methodology/approach This study tests for the differences in the underlying categ

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Pinho, José Carlos. "Social capital and export performance within exporter-intermediary relationships." Management Research Review 39, no. 4 (2016): 425–48. http://dx.doi.org/10.1108/mrr-08-2014-0189.

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Purpose This paper draw insights from social capital theory and examines the synergistic effect of several constructs on export performance within the context of exporter–intermediary relationships. Specifically, it assumes that social capital and the set of resources embedded therein strongly influence the extent to which both commitment and cooperation occur, and how these, in turn, impact on export performance. Design/methodology/approach Following a quantitative methodological approach, a survey is applied to a sample of small and medium-sized enterprise exporters, to empirically test the

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Kathayat, Ramesh, Ghulam Mujtaba Ahmad Khan, and Fayyaz Awan. "Impact of Corporate Governance and Capital Structure on Firm Performance: A Case of Public listed Companies." Contemporary Issues in Social Sciences and Management Practices 3, no. 2 (2024): 264–75. http://dx.doi.org/10.61503/cissmp.v3i2.189.

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This study investigates the intricate relationship between corporate governance, capital structure, and firm performance in the context of listed firms. A quantitative research approach was employed, utilizing data that includes Return on Assets (ROA), leverage ratios as indicators of capital structure, and corporate governance variables such as board composition, executive compensation, and regulatory compliance. Regression analysis was conducted, accounting for control variables such as firm size, industry sector, and macroeconomic conditions. The results indicate a positive relationship bet

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Olubukola Otekunrin, Adegbola, Tony Ikechukwu Nwanji, Gabriel Damilola Fagboro, Johnson Kolawole Olowookere, and Oladipo Adenike. "Does working capital management impact an enterprise’s profitability? Evidence from selected Nigerian firms." Problems and Perspectives in Management 19, no. 1 (2021): 477–86. http://dx.doi.org/10.21511/ppm.19(1).2021.40.

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This study examined the impact of working capital management on the profitability of selected quoted agricultural and agro-allied companies (from 2012 to 2016) in Nigeria. Secondary data were extracted from eighteen quoted agricultural and agro-allied companies in Nigeria, four of which are agricultural companies out of the twenty-three in Nigeria. Descriptive research design and regression analysis were used. Working capital management was measured using the trade receivables collection period, trade payables, payment period, inventory turnover period, and cash conversion cycle, while profit

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