Journal articles: 'Industrial listed companies'

1

Fadhilah, Nurul Aini, Fitra Oliyan, Fera Sriyunianti, and Randy Heriyanto. "Analysis of Internet Financial Reporting: A Comparative Study on Industrial Sector Companies Listed on Indonesian and German Stock Exchange." International Journal of Scientific and Management Research 07, no. 10 (2024): 42–56. http://dx.doi.org/10.37502/ijsmr.2024.71004.

Full text

Abstract:

The purpose of this study was to analyze the differences in the quality of internet financial reporting in industrial sector companies listed on the Indonesia Stock Exchange and industrial sector companies listed on the German Stock Exchange. The method used to process data is quantitative method with sampling technique using purposive sampling method with a total sample of 132 companies with details of 43 industrial sector companies listed on the Indonesia Stock Exchange and 89 industrial sector companies listed on the German Stock Exchange. This study uses the IFR index to assess the quality of internet financial reporting. Data testing and analysis in this study uses descriptive analysis and Mann Whitney U test. The results showed that there were no differences in the quality of the content component between industrial sector companies listed on the Indonesia Stock Exchange and industrial sector companies listed on the German Stock Exchange. Other findings show that there are differences in the quality of the timeliness, technology and user support components between industrial sector companies listed on the Indonesia Stock Exchange and industrial sector companies listed on the German Stock Exchange.

APA, Harvard, Vancouver, ISO, and other styles

2

Yahaya, Onipe Adabenege, Khadijat Lawal, and Mohammed Nma Ahmed. "AUDIT COMMITTEE CHARACTERISTICS ON EARNINGS MANAGEMENT OF LISTED INDUSTRIAL GOODS COMPANIES IN NIGERIA." NIGERIAN JOURNAL OF RURAL FINANCE AND ENTREPRENEURSHIP 2, no. 1 (2025): 136–49. https://doi.org/10.5281/zenodo.15050773.

Full text

Abstract:

<em>This study examines the impact of audit committee characteristics on earnings management of listed industrial goods companies in Nigeria from 2012 to 2021.The number of industrial goods firms is fifteen (15), out of which nine (9) were used for analysis. The study seeks to examine the effect audit committee characteristics (as measured by audit committee financial expertise, audit committee meetings) have on earnings management of listed industrial goods companies in Nigeria. The method of data collection for the study was secondary and data were extracted from sources, such as the sampled firms annual reports and accounts. The study uses STATA 13.0 as a tool for the data analysis. The results show that there is positive significant relationship between audit committee financial expertise, audit committee meetings and audit committee size on earnings management of listed industrial goods companies in Nigeria. The research concludes that there is a positive and significant relationship between audit committee financial expertise and earnings management of listed industrial goods companies in Nigeria. Audit committee meeting and earnings management of listed industrial products corporations in Nigeria have a positive and significant association. Finally, there is a positive and significant association between the firm size and the earnings management of listed industrial goods companies in Nigeria. Leverage has a positive association with earnings management. The study recommends that listed industrial goods companies in Nigeria should engage experts audit members who have specific knowledge and expertise and also the corporations should hold regular meetings to oversee financial reporting process and internal control of listed industrial goods companies in Nigeria. Also, the management of listed industrial goods companies in Nigeria should enhance the size of their firms since it has the ability to increase the earnings of listed industrial goods firms in Nigeria. The firm should monitor its leverage since it can improve financial performance.</em>

APA, Harvard, Vancouver, ISO, and other styles

3

Yuli Astuti, Tri, Sully Kemala Octisari, and Ginanjar Adi Nugraha. "Pengaruh Struktur Modal, Pertumbuhan Laba, dan Komite Audit Terhadap Kualitas Laba Pada Perusahaan Industri Barang Konsumsi Yang Terdaftar Di BEI Tahun 2017-2020." Majalah Imiah Manajemen dan Bisnis 19, no. 1 (2022): 107–18. http://dx.doi.org/10.55303/mimb.v19i1.146.

Full text

Abstract:

    This study aims to determine the effect of capital structure, earnings growth, and audit committee on earnings quality in consumer goods industrial companies listed on the Indonesian stock exchange in 2017-2020. The population used in this study is the consumer goods industrial companies listed on the BEI as many as 52 companies. The sampling technique in this study used a purposive sampling technique which obtained 26 consumer goods industrial companies listed on the IDX in 2017-2020. The analytical method used is panel data regression with the help of STATA statistics. The results of the analysis show that capital structure and profit growth have a significant positive effect on earnings quality in consumer goods industrial companies listed on the IDX in 2017-2020. However, the audit committee has no significant negative effect on earnings quality in consumer goods industrial companies listed on the IDX in 2017-2020.   

APA, Harvard, Vancouver, ISO, and other styles

4

Yuli Astuti, Tri, Sully Kemala Octisari, and Ginanjar Adi Nugraha. "Pengaruh Struktur Modal, Pertumbuhan Laba, dan Komite Audit Terhadap Kualitas Laba Pada Perusahaan Industri Barang Konsumsi Yang Terdaftar Di BEI Tahun 2017-2020." Majalah Imiah Manajemen dan Bisnis 19, no. 1 (2022): 107–18. http://dx.doi.org/10.55303/mimb.v19i1.146.

Full text

Abstract:

    This study aims to determine the effect of capital structure, earnings growth, and audit committee on earnings quality in consumer goods industrial companies listed on the Indonesian stock exchange in 2017-2020. The population used in this study is the consumer goods industrial companies listed on the BEI as many as 52 companies. The sampling technique in this study used a purposive sampling technique which obtained 26 consumer goods industrial companies listed on the IDX in 2017-2020. The analytical method used is panel data regression with the help of STATA statistics. The results of the analysis show that capital structure and profit growth have a significant positive effect on earnings quality in consumer goods industrial companies listed on the IDX in 2017-2020. However, the audit committee has no significant negative effect on earnings quality in consumer goods industrial companies listed on the IDX in 2017-2020.   

APA, Harvard, Vancouver, ISO, and other styles

5

Steyn Bruwer, B. W., and W. D. Hamman. "Cash flow patterns in listed South African industrial companies." Meditari Accountancy Research 13, no. 1 (2005): 1–17. http://dx.doi.org/10.1108/10222529200500001.

Full text

APA, Harvard, Vancouver, ISO, and other styles

6

Devi Sulistyowati1 and G. Anggana Lisiantara. "Pengaruh Perputaran Kas Dan Perputaran Piutang Terhadap Profitabilitas Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia 2020-2022." Kompak :Jurnal Ilmiah Komputerisasi Akuntansi 17, no. 2 (2024): 197–99. https://doi.org/10.51903/kompak.v17i2.2051.

Full text

Abstract:

The purpose of The purpose of this study is to evaluate and examine the influence of monetary turnover and income rotation on the yield on the assets (ROA) in food and beverage businesses listed on the stock exchange in Indonesia. (IDX). The subjects in the present research were factories in the Industrial Sector, Food and Beverage Division, enrolled on the Indonesian Securities Exchange. (2020-2022), totaling 18 companies. Based on H1, the financial turnover component from 2020 to 2022 has a significant and beneficial effecti oni Returni Oni Assetsi (ROA) ini foodi andi beveragei companiesi listedi oni thei IDX. Based on H2, the inventory turnover variable hasi ai significanti and beneficial effect on ROA in food and beverage companies listed on the IDX in 2020 and 2022. Based on H3, cashi turnoveri andi accountsi receivablei turnoveri havei ai goodi andi significanti effecti oni ROA ini foodi and beveragei companiesi listedi oni the IDX in 2020-2022.

APA, Harvard, Vancouver, ISO, and other styles

7

Moses, JONAH Ngbomowa, COURT Eunice Ralph, and AARON Clinton Chika. "Inventory Management and Financial Performance of Listed Industrial Goods Companies in Nigeria." Journal of Accounting and Financial Management 9, no. 6 (2023): 115–25. http://dx.doi.org/10.56201/jafm.v9.no6.2023.pg115.125.

Full text

Abstract:

The study sought to determine the relationship between inventory management and financial performance of listed industrial goods companies in Nigeria. The predictor variable proxies used include inventory turnover and inventory conversion period while the referents for the criterion variables used for the study were net profit margin and return on assets. The study adopted the use of an ex-post facto research design. Secondary data were used in the study, which was collected from ten listed industrial goods companies in Nigeria for the 2018 to 2020 financial year. The statistical tools used for the study were descriptive statistics, regression analysis and Pearson’s product-moment correlation coefficient. The result of the finding shows that there is a significant positive relation between inventory turnover, inventory conversion period and net profit margin as well as return on assets of listed industrial goods companies in Nigeria. The study, therefore, concluded a significant relationship between inventory management and financial performance of listed industrial goods companies in Nigeria. The study recommended that the management of listed industrial goods companies should monitor inventory to ensure that optimum levels are maintained at all times to improve performance.

APA, Harvard, Vancouver, ISO, and other styles

8

Evita, Nora Manik, Natigor Nasution Fahmi, and Absah Yeni. "Moderating Role of Earnings Management on Leverage and Related Party Transactions Influence on the Effective Corporate Tax Rate (ETR) in Indonesian Stock Exchange Listed Industrial Companies for Periods of 2018 - 2022." International Journal of Current Science Research and Review 07, no. 06 (2024): 4233–45. https://doi.org/10.5281/zenodo.12541055.

Full text

Abstract:

Abstract : This research aims to determine how earnings management moderates the influence of leverage and related party transactions on the Effective Corporate Rate (ETR) in Indonesia Stock Exchange listed industrial sector companies for periods of 2018-2022. This research is conducted based on information obtained on the Indonesian Stock Exchange. The sampling technique for this research is purposive sampling method. The population in this study was 63 industrial sector companies listed on the IDX in 2018-2022 and the samples used are 45 companies. The type of data used is secondary data and the data analysis technique is panel data regression and the Moderate Regression Analysis (MRA) test with analysis tools using Eviews software. The results of this research show that leverage has a negative and significant effect on ETR and related party transactions have no effect on ETR in industrial sector companies listed on the IDX for the 2018-2022 period. Earnings management cannot moderate the influence of Leverage on ETR in Industrial sector companies listed on the BEI for the 2018-2022 period and earnings management cannot moderate the influence of related party transactions on ETR in industrial companies listed on the BEI for the 2018-2022 period.

APA, Harvard, Vancouver, ISO, and other styles

9

J. U., Upaa,, Okoror, J. A., Iorlaha, M., and Tyungu, J. I. "Effect of Ownership Structure on Sustainability Reporting of Listed Industrial Goods Companies in Nigeria." British Journal of Management and Marketing Studies 7, no. 4 (2024): 197–210. https://doi.org/10.52589/bjmms-wrvaymoz.

Full text

Abstract:

This study examines the relationship between ownership structures and sustainability reporting in the context of listed industrial goods companies in Nigeria. Drawing on a large dataset, the study uses quantitative tools, such as regression analysis, to determine the impact of ownership arrangements on both sustainability reporting practices and financial performance. Secondary data were collected from 12 listed industrial goods companies in Nigeria for a period of ten years covering 2013 to 2022. Descriptive statistics and regression analysis were conducted to test the hypotheses. The paper found a significant positive effect of ownership structure on sustainability reporting of listed industrial goods companies in Nigeria. The study recommends amongst others that the management of organisations, particularly the industrial goods companies in Nigeria, adopt and implement board independence enhancement policy and ownership structure transparency and diversity policy to guide and strengthen the quality of Board Independence (BI) and Board Ownership (BO), as they have been found to have a significant impact on the environmental disclosure of listed industrial goods companies in Nigeria.

APA, Harvard, Vancouver, ISO, and other styles

10

Korolo, Emmanuel Omolaye. "Corporate Governance Attributes and Financial Performance of Listed Industrial Goods Companies in Nigeria." FUDMA Journal of Accounting and Finance Research [FUJAFR] 1, no. 3 (2023): 40–51. http://dx.doi.org/10.33003/fujafr-2023.v1i3.55.40-51.

Full text

Abstract:

This study investigates the relationship between corporate governance attributes and the financial performance of listed industrial goods companies in Nigeria. The specific objectives of the study were to determine whether corporate governance attributes – board size, board composition, and board committee have any effect on the financial performance of listed industrial goods companies in Nigeria. An ex-post facto research design was used. The study used secondary data from the financial statements and annual reports of the quoted industrial goods companies for the relevant years under consideration (2018-2022). The study, which uses the panel least square regression technique, discovered that the return on assets of listed industrial goods companies in Nigeria is not significantly impacted by the size of the board. The make-up of the board significantly improves the return on assets of Nigerian-listed industrial goods businesses. However, it was discovered that the board committee had no appreciable favorable impact on the return on assets. The present study shows that the financial performance of listed industrial goods businesses in Nigeria is positively impacted by corporate governance. The study concluded that the regulatory body should keep improving regulations that reinforce the makeup of the board of directors based on its results.

APA, Harvard, Vancouver, ISO, and other styles

11

AlAli, Shireen Mahmoud. "The Impact of Capital Structure on the Financial Performance of the Jordanian Industrial Companies Listed on the Amman Stock Exchange for the Period 2012-2015." Asian Journal of Finance & Accounting 9, no. 2 (2018): 369. http://dx.doi.org/10.5296/ajfa.v9i2.12076.

Full text

Abstract:

The purpose of this study was to identify the effect of the capital structure as a percentage of total liabilities to total assets on the financial performance of the Jordanian industrial companies listed on the Amman Stock Exchange for the period 2012-2015.The study population included all the Jordanian general industrial companies listed on the Amman Stock Exchange. The sample of the study included 10 industrial companies listed on the Amman Stock Exchange. The linear regression analysis was used to test the relationship between variables using the ordinary least squares method (OLS).The results showed that there is a positive significant impact on the capital structure of the industrial shareholding companies listed in the Amman Stock Exchange as measured by the ratio of equity to total assets, return on equity and return on assets and net earnings per share as an indicator of financial performance.The results also showed a negative significant impact on the capital structure of industrial shareholding companies listed on the Amman Stock Exchange as measured by total liabilities to total assets, return on equity and return on assets as an indicator of financial performance, and net earnings per share as an indicator of the financial performance indicators.

APA, Harvard, Vancouver, ISO, and other styles

12

Mohammed Rashwan, Abd El Rahman, and Mohammed Atef Madi. "The impact of big data analysis on competitive advantage support (Field study on industrial companies listed on the Palestine Stock Exchange)." Global Journal of Economics and Business 10, no. 3 (2021): 630–46. http://dx.doi.org/10.31559/gjeb2021.10.3.11.

Full text

Abstract:

The study was aimed at identifying the impact of big data analysis on supporting the competitive advantage of industrial companies listed on the Palestine Stock Exchange, the study used the descriptive analytical approach, and conducted the study on a sample of (49) general managers, financial and administrative in the industrial companies listed on the Palestine Stock Exchange, and concluded the study there is a significant impact of the analysis of big data on (strengthening competitive position, cost leadership strategy, strategy of excellence, strategy of focus) in the industrial companies listed on the Palestine Stock Exchange, and recommended that companies listed industrial in Palestine work on Do more big data analysis to support and enhance investors' decision-making ability by improving the quality of data obtained, and you need to have correct information about customers, products and the environment around the company in the fastest and least time to access the competitive advantage that big data analysis can provide.

APA, Harvard, Vancouver, ISO, and other styles

13

LEGASPI, Joy Lynn R., Elyjah Thomas T. AVILA, and Maha Bianca Charisma C. CASTRO. "How Do Publicly Listed Companies Report on Sustainability? A Mapping of the Standard/Framework Used By Industrial Firms in the Philippines." International Journal of Environmental, Sustainability, and Social Science 5, no. 2 (2024): 533–39. https://doi.org/10.38142/ijesss.v5i2.236.

Full text

Abstract:

The study aims to determine what kind of submission industrial firms do and the standard/framework industrial companies use to comply with the Securities and Exchange Commission (SEC) issued Memorandum Circular (MC) No. 4, series of 2019. A reporting template that serves as a guide to Publicly-Listed Companies to disclose economic, environmental, and social effects in compliance with globally accepted standards. The study considered the seventy-two (72) subsectors of publicly listed industrial companies. The annual report and sustainability report in 2020 were gathered from the Philippine Stock Exchange and company websites. The analysis was conducted by listing the companies and finding out if the company disclosed or did not disclose their sustainability report and presented through trends, frequencies, characteristics, and categories. The study revealed that the most common format and framework used was the SEC Sustainability Reporting Template. As for the disclosures, the majority of the companies disclosed their scope and boundaries, materiality assessment, and UN Sustainable Development Goals, while the majority of the companies did not disclose their external assurance and sustainability governance and management system. The sustainability reporting of publicly listed industrial companies in the Philippines is still developing and is fairly new as reporting sustainability reports has only been mandatory for publicly listed companies in 2019.

APA, Harvard, Vancouver, ISO, and other styles

14

Emenyi, Emmanuel O. "Environmental Stewardship and Financial Risk Disclosure Industrial Goods Companies in Nigeria." European Journal of Accounting, Auditing and Finance Research 12, no. 8 (2024): 34–56. http://dx.doi.org/10.37745/ejaafr.2013/vol12n83456.

Full text

Abstract:

This study examined the effect of environmental stewardship on financial risk disclosure of listed industrial goods firms in Nigeria. The specific objectives include; to examine the effect of water protection stewardship on financial risk disclosure of listed industrial goods firms in Nigeria; to evaluate how air protection stewardship affect the quality of financial risk disclosure of listed industrial goods firms in Nigeria and to assess the effect of Land protection stewardship on financial risk disclosure of listed industrial goods firms in Nigeria. The study used ex-post facto research design. Findings revealed that; there is a negative and significant relationship between air protection stewardship and the financial risk disclosure of industrial goods companies in Nigeria; there is a positive impact of water protection disclosures stewardship on the financial risk disclosure of industrial goods companies in Nigeria and the result of the analysis showed a beta coefficient of 0.072 for land protection stewardship disclosure. This implies that 7.2% of the variation in financial risk disclosure in the industrial goods companies is accounted for by land protection stewardship disclosures. Based on the findings of the study, it was concluded that the effect of environmental stewardship on financial risk disclosure of the industrial goods companies in Nigeria is significant. Based on the findings of the study, the following recommendations were made; the management of the industrial goods companies should disclose their water protection stewardship activities in their financial statement. This will boast the confidence of all stakeholders in the industrial goods sector; the amount of disclosures on the land protection stewardship activities of the firms should be increased as this will increase the financial risk disclosure of the selected industrial goods firms and the companies should put in place adequate cost control mechanism to ensure air protection stewardship cost does not significantly deplete the financial risk disclosure of the industrial goods firms in Nigeria.

APA, Harvard, Vancouver, ISO, and other styles

15

Atta, Haider Mohammad Ali Bani, and Islam Muhammad Mahmoud Abu Shaqra. "The Impact of the Implementation of Internal Audit Tasks According to Standard 2300 on the Efficiency of the Performance of Industrial Companies Listed on Amman Stock Exchange." International Journal of Professional Business Review 8, no. 9 (2023): e3694. http://dx.doi.org/10.26668/businessreview/2023.v8i9.3694.

Full text

Abstract:

Purpose: To determine the impact of the implementation of internal audit tasks in according to standard 2300, with its dimensions (identifying information, analysis and evaluation, documenting information, supervising the task) on the efficiency of the performance of industrial companies listed on the Amman Stock Exchange, and to achieve the objectives of the study.  Methodology: The descriptive approach was used Analytical. The study population consisted of internal auditors in industrial companies listed on the Amman Stock Exchange, which numbered (56) companies, and the study sample consisted of (160) questionnaires distributed to workers in the job of (internal auditor, director of internal audit and head of the internal audit department) in the Jordanian industrial companies listed on the Amman Stock Exchange, from which (124) questionnaires were retrieved. In addition to (2) an incomplete questionnaire, all the information contained therein. Thus, the study sample consisted of 122 individuals. To test the hypotheses of the study, the researcher used the SPSS program ، through the simple regression test and the Three-way Anova test. The study reached results there is a statistically significant relationship to determine the information, analysis and evaluation on the performance efficiency of the industrial companies listed on the Amman Stock Exchange.   Findings: While showed, there is no statistically significant relationship to document information and supervise the task on the performance efficiency of industrial companies listed on the Amman Stock Exchange.  Further research: In view of the results, the study recommended the need to support the internal audit department in Jordanian industrial companies.and More studies are needed.

APA, Harvard, Vancouver, ISO, and other styles

16

Pratiwi, Endang. "TOWARD ENHANCED STOCK VALUE: Exploring the Nexus of Financial Performance, Company Size, and Dividend Policy in Optimization Strategies." KINERJA: Jurnal Manajemen Organisasi dan Industri 2, no. 2 (2023): 104–14. http://dx.doi.org/10.37481/jmoi.v2i2.106.

Full text

Abstract:

In Indonesia, the development of basic industrial and chemical companies is quite rapid, it can be seen from the development of basic industrial and chemical companies listed on the Indonesia Stock Exchange (IDX) or becoming public companies from year to year increasing. The purpose of this study is to determine and analyze dividend policy, moderate the size of the company against the share price of manufacturing companies in the basic industrial and chemical sectors listed on the Indonesia Stock Exchange. The method used is the titative descriptive method. The total research population is 88 companies while the number of research samples is 20 companies. Before testing the hypothesis, the researcher first uses the classical assumption test consisting of the normality test, hetoregenity test, autocorrelation test, and multicollinearity test. The results of the study with Moderated Regression Analysis (MRA) testing show that the Dividend Policy is able to moderate the influence of Company Size on Share Prices in Basic Industrial and Chemical Companies listed on the Indonesia Stock Exchange

APA, Harvard, Vancouver, ISO, and other styles

17

Al-Manaseer, Sufian Radwan. "Impact of Market Ratios on the Stock Prices: Evidence from Jordan." International Business Research 13, no. 4 (2020): 92. http://dx.doi.org/10.5539/ibr.v13n4p92.

Full text

Abstract:

This study aims to investigate the impact of market ratios on the stock prices of Jordanian industrial companies listed on the Amman Stock Exchange for the period 2009-2018. The sample comprises 45 chosen from 56 industrial companies. Fixed effect regression analysis applied by using an e-views program. The study found an impact of the combined market ratios on the stock prices of Jordanian industrial companies. Also, the study found no impact of the dividend payout, the dividend yield, and the price-earnings ratios on the stock prices, whereas the earnings per share ratio impact the stock prices of Jordanian industrial companies listed on the Amman Stock Exchange.

APA, Harvard, Vancouver, ISO, and other styles

18

Derbali, Abdelkader. "Failure and Value Creation: A Discriminant Analysis Applied to Moroccan Industrial Companies Listed on the Casablanca Stock Exchange." Virtual Economics 3, no. 4 (2020): 7–28. http://dx.doi.org/10.34021/ve.2020.03.04(1).

Full text

Abstract:

This article purposes to assess the contribution of shareholder value creation as an explanatory variable for the failure of Moroccan industrial companies listed on the Casablanca stock exchange. It also offers a scoring that reflects the probabilities of the financial difficulties to occur. There were used data for 30 Moroccan industrial companies listed on the Casablanca stock exchange during the period of study from 2010 to 2018. Methodologically, a linear discriminant analysis was employed. The empirical results of the discriminant analysis applied during the period of 2010-2018 show that value creation, liquidity and the size of the company are the most determining variables in classifying companies according to the degree of financial difficulties. Thus, the results received make it possible to create a relationship among recurrent scientific knowledge about forecasting the companies’ failure and empirical findings in the context of Moroccan industrial companies listed on the Casablanca stock exchange.

APA, Harvard, Vancouver, ISO, and other styles

19

AlZou’bi, Mohammed Jamal, Ammar Daher Bashatweh, and Laith Faris Abu Khader. "The Influence of Capital Structure on Stock Returns – An Empirical Study on Industrial Companies." Research in World Economy 11, no. 6 (2020): 362. http://dx.doi.org/10.5430/rwe.v11n6p362.

Full text

Abstract:

This study aims to examine the influence of Capital Structure on Stock Returns in Industrial Jordanian companies listed in ASE. The data collected for 60 Industrial companies in the ASE listed during 2014 – 2018. The study concluded that the Long term debt to equity, Short term debt to equity, and total debt to total assets have a positive effect on stock return and the conclusions advise that industrial companies in Jordan must focus on short-term borrowing and reduce the long-term borrowing to avoid the company's inability to afford more interests.

APA, Harvard, Vancouver, ISO, and other styles

20

Halim AlTheibeh, Ziad Abdul, Oday Abdulraheem Alhyari, and Mohyedin Hamza. "Impact of Financial and Non-Financial Voluntary Disclosure on Stock Liquidity for Jordanian Industrial Shareholding Companies Listed on Amman Stock Exchange." International Journal of Business and Management 13, no. 12 (2018): 125. http://dx.doi.org/10.5539/ijbm.v13n12p125.

Full text

Abstract:

This study aims to identify the impact of financial and non-financial voluntary disclosure on stock liquidity for Jordanian industrial shareholding companies listed on Amman Stock Exchange. For achieving this objective, the study adopted analytical methodology, as it is proper for the nature of this study. The study population consists of 60 Jordanian industrial shareholding companies listed on Amman Stock Exchange, whereas the study sample consists of 30 companies. The researchers used the appropriate statistical methods through SPSS program.  The most important results of this study that the level of voluntary disclosure on stock liquidity for Jordanian industrial shareholding companies listed on Amman Stock Exchange is medium. In addition, the results show that voluntary disclosure (financial and non-financial) does not affect on stock liquidity for Jordanian industrial shareholding companies listed on Amman Stock Exchange.  The study concluded with a set of recommendations, most important: to guide investors to the information contained in financial reports to help them make their wise investment decisions by focusing their attention on all items listed on financial reports and not focusing on certain indicators only. The information contained in financial reports would reflect a clear picture of about the status of the organization and work to raise the level of disclosure of the information contained in the financial reports through the combined efforts of the joint stock companies, auditors and Securities Commission.

APA, Harvard, Vancouver, ISO, and other styles

21

Olusegun, Akinola, Akinwumi, and Adegoke, Asimiyu Kolawole. "Investigating Bank Financing and the Financial Performance of Listed Industrial Goods Companies in Nigeria." Asian Journal of Economics, Business and Accounting 24, no. 12 (2024): 557–67. https://doi.org/10.9734/ajeba/2024/v24i121649.

Full text

Abstract:

The interplay between the financial constraints and operational realities of manufacturing companies in Nigeria raises critical questions about the effectiveness of bank financing as a tool for enhancing the financial performance of the production companies in Nigeria. The study assessed the effect of bank financing on the financial performance of listed industrial goods companies in Nigeria. Specifically, the study examined the effects of maximum lending rate, bank credits and domestic money supply on the financial performance of listed industrial goods companies in Nigeria between 2014 and 2023. Descriptive and ex-post facto research designs were adopted. The study sample was the population of this study consisting of the 13 listed industrial goods companies in Nigeria using the census sampling method. Ordinary Least Square technique was employed to test the hypotheses. It was found that domestic money supply and banks credit have positive and significant influence on the return on assets. However, outcomes showed that maximum bank lending rate had positive but insignificant influence on ROA. The paper concluded that while bank credits and domestic money supply play crucial roles in enhancing the financial performance of Nigeria's industrial goods companies, the maximum lending rate's impact appears limited. The study recommended among others that banks and other financial institutions should increase the accessibility of credit to industrial goods companies. This can be achieved by developing tailored financial products that meet the specific needs of these companies, thereby supporting their operational and capital expenditure.

APA, Harvard, Vancouver, ISO, and other styles

22

Dan, Patrick Benneth Samuel, Adebimpe O. Umoren, and Eno G. Ukpong. "Corporate Sustainability Disclosures and Market Value of Listed Industrial Goods Firms in Nigeria." European Journal of Accounting, Auditing and Finance Research 13, no. 6 (2025): 1–14. https://doi.org/10.37745/ejaafr.2013/vol13n6114.

Full text

Abstract:

The main objective of this study was to examine the effect of corporate sustainability disclosures on market value of listed industrial goods companies in Nigeria from 2014 to 2023. The independent variable, corporate sustainability disclosure, was proxied by environmental sustainability disclosures, social sustainability disclosures, economic sustainability disclosures and governance sustainability disclosures. The dependent variable of the study was market value measured by market capitalization. The research design adopted for the study was ex post facto, secondary data were employed and purposive sampling technique was adopted to select 11 out of 13 listed industrial goods firms in Nigeria. The ordinary least square regression analysis was used in analysing the data and the statistical package employed was STATA 14.2. The findings of the study revealed that environmental sustainability disclosure has non-statistically significant effect on market value of listed industrial goods companies in Nigeria and social sustainability disclosure has significant positive effect on market capitalization of listed industrial goods companies in Nigeria; Thus, it was concluded that corporate sustainability disclosures have significant effect on market value of listed industrial goods firms in Nigeria. Based on these findings, it was recommended among others that the management of listed industrial goods firms should expand their efforts in social sustainability practices by engaging in community development projects, employee welfare programs, and other socially impactful activities.

APA, Harvard, Vancouver, ISO, and other styles

23

Regina, Niken Wilantari, Aprillianto Bayu, Apriono Markus, and Fadah Isti. "Sustainable Human Resources Development in Listed Agro- Industrial Companies: A Pandemic Phenomenon." INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND ANALYSIS 07, no. 04 (2024): 1439–47. https://doi.org/10.5281/zenodo.11091141.

Full text

Abstract:

Pandemic COVID-19 had massive impact on global economics including agro-industrial companies listed in Indonesia Stock Exchange. Those companies faced financial distress. Trying to maintain their profit generating or loss in financial performance. However, the demand from stakeholders to implement sustainability still existed regarding investment on human resources. This study aimed to analyse the sustainable human resources development practices in listed agro-industrial companies by identifying and mapping the vision and mission, the implementation of human resource development, and financial commitments issued by Indonesian agro-industrial companies in developing human resources specifically for a pandemic phenomenon. This study used qualitative method by employing exploration approach and document analysis on sustainability report. The result showed that the Indonesian agro-industrial companies still showed the commitment on sustainable human resources development which reflected on their sustainable vision and mission. Those companies still showed the sustainable human resource development in 2020 by conducting training and certification as an investment for prospective opportunity in global competitive business. The financial commitment reflected in cost allocation for those needs. COVID-19 had impact for financial performance indeed. However, financial instability had not been an obstacle for those companies to develop their human resources. COVID-19 needed digital technology adaptation and employee needed to be trained and certified. Future 

APA, Harvard, Vancouver, ISO, and other styles

24

Bala, Sani AbdulRahman, Yahaya Alhaji Hassan, and Kabiru Dambuwa MANDE. "Taxation and Corporate Performance: Analyzing the Effective Tax Rate, Marginal Tax Rate and Earnings Per Share (EPS) of Listed Industrial Goods Companies in Nigeria." Gusau International Journal of Management and Social Sciences 8, no. 1 (2025): 12–30. https://doi.org/10.57233/gijmss.v8i1.2.

Full text

Abstract:

This study evaluates the impact of the effective tax rate (ETR) on the earnings per share (EPS) of listed industrial goods companies in Nigeria from 2019 to 2023. Using a population of thirteen listed industrial companies, the study draws data from firm accounts and annual reports. Panel data analysis, including descriptive statistics, correlation analysis, and panel multiple regression were employed to examine the relationship between the independent variables—effective and marginal tax rates—and the dependent variable, net income after taxes and interest, adjusted for the total number of outstanding common shares. The findings reveal that the effective tax rate significantly reduces earnings per share among Nigerian listed industrial companies. The study recommends that these companies adopt legitimate tax planning strategies, such as utilizing tax incentives, optimizing transaction structures, and effectively managing tax risks, to enhance their earnings per share and overall financial performance. These findings have significant implications for corporate management and regulatory bodies in designing tax policies that support industrial growth and shareholder value.

APA, Harvard, Vancouver, ISO, and other styles

25

Yusuf, Nguavese Ruth, Godswill Yadok Nandak, and Olutokunbo Tunde Obafemi. "Effect of Intellectual Capital on Financial Performance of Listed Consumer and Industrial Goods Companies in Nigeria." FUDMA Journal of Accounting and Finance Research [FUJAFR] 2, no. 2 (2024): 120–32. http://dx.doi.org/10.33003/fujafr-2024.v2i2.104.120-132.

Full text

Abstract:

The study examined the effect of intellectual capital on the financial performance of listed consumer and industrial goods firms in Nigeria from 2013 to 2022. The population of the study consisted of thirty-two (32) listed consumer and industrial goods firms on the Nigeria Exchange Group, from which a sample twenty-six (26) firms was chosen using the purposive sampling technique. The study used secondary data that was taken from the companies'financial statements, and it employed a longitudinal panel research design. The results showed that capital employed by the listed consumer and industrial goods firms in Nigeria has a positive and significant effect on the financial performance. However, the study found that human capital has no significant effect on the financial performance of listed consumer and industrial goods firms, while structural capital has a negative but significant effect on the financial performance. The study recommends that listed consumer and industrial goods firms should strategically invest to optimize capital employed as this will improve the financial performance.

APA, Harvard, Vancouver, ISO, and other styles

26

A., Ibrahim,, Gimba, J. T., Ezekiel, D. D., and Osama, C. K. "Effect of Financial Leverage on Financial Performance of Listed Industrial Firms in Nigeria." African Journal of Accounting and Financial Research 7, no. 4 (2024): 62–76. http://dx.doi.org/10.52589/ajafr-dcvykvrf.

Full text

Abstract:

The research explores how the use of financial leverage impacts the financial performance of listed industrial companies in Nigeria from 2018-2022. To assess financial leverage, it utilised the total debt-to-asset ratio and interest coverage ratio as proxies, while gross profit margin was used as a measure of financial performance. The data was analysed using panel data, which included information from the individual financial statements of the listed industrial companies. The dataset consisted of thirteen (13) industrial companies listed on the Nigerian Stock Exchange Group (NGX). The research utilised a panel regression model to determine the main relationship between financial leverage and gross profit margin. The result shows that the total debt-to-asset ratio had a positive significant effect on the gross profit margin of listed industrial firms in Nigeria. Interest coverage ratio had a negative significant effect on the gross profit margin of listed industrial firms in Nigeria. The management of the industrial firms should employ more sustainable debt financing to critical areas of the firm’s investment for asset expansion, in order to gross profit and financial performance of the firm. The study also recommends that industrial firms in Nigeria should consider debt with a lower percentage of interest coverage. This will minimise its capital cost, reduce the risk of default on loan payments and help the financial managers improve the financial performance of the firm.

APA, Harvard, Vancouver, ISO, and other styles

27

Simon Bitrus, Okoh Umale, and Sa’idu Adamu. "Impact of Corporate Governance on Voluntary Disclosure of Nigerian-Listed Industrial Goods Companies." African Journal of Management and Business Research 15, no. 1 (2024): 224–39. http://dx.doi.org/10.62154/9taj6j73.

Full text

Abstract:

This study investigates the impact of corporate governance on voluntary disclosure of Nigerian-listed industrial goods companies. Expo-facto was employed as the study's research design. For a period of fifteen (15) years, from 2007 to 2021, the study used data from secondary sources included in the yearly reports and accounts of the listed manufacturers of industrial goods. The population of the study consisted of thirteen (13) industrial product companies that are listed on the Nigerian stock exchange. As of December 31, 2021, a sample of 10 Nigerian industrial goods businesses that are publicly traded was used. Additionally, regression using Ordinary List Square (OLS) was used to analyze the data. The findings indicate that Board Independence, Board Gender, Board Experience, Board management ownership and chief executive officer duality have statistically significant and favourable effects on the voluntary disclosure of listed Nigerian industrial goods companies. However, it was discovered that there is statistically no positive link between VLD and any of the study's explanatory variables, with the exception of BEXP and BGND. According to the study's findings, improving corporate governance systems can encourage voluntary disclosure, which can increase corporate transparency and boost corporate accountability for Nigerian manufacturers of industrial goods. The results of this study are also helpful for market participants, such as investors, regulators, and others, in the Nigerian capital markets.

APA, Harvard, Vancouver, ISO, and other styles

28

Fawzi Shubita, Mohammad. "Intellectual capital and industrial firms’ growth: Evidence from Jordanian manufacturing listed firms." Problems and Perspectives in Management 20, no. 3 (2022): 325–34. http://dx.doi.org/10.21511/ppm.20(3).2022.26.

Full text

Abstract:

This paper deals with the link between intellectual capital and the Jordanian industrial listed companies’ growth. This relationship is meaningful for the companies to enhance their interest in intangible assets. The study employed a regression analysis; independent variables are intellectual capital and intellectual capital components (human capital, structural capital, and capital employed). The current ratio is used as a control variable. The study sample, which contains 785 observations, is divided into the firms that generate positive ROE and those that generate negative ROE. The study sample included 77 Jordanian industrial listed firms during the period 2006–2020. The paper found that intellectual capital does not have a significant effect on industrial firm growth and its components do not have a significant effect on industrial firm growth. The main conclusions drawn from these results are that the return on equity do not affect the link between intellectual capital and industrial firms’ growth. The paper recommended applying the study models to other sectors like banks and service sectors and including other control variables like leverage and company size in these models.

APA, Harvard, Vancouver, ISO, and other styles

29

Alduneibat, Khalid Ali Ahmad, Mohammad Abdallah fayad Altawalbeh, and Firas Na'el Rawhi Hashem. "The Impact of Tax Planning in Industrial Public Joint Stock Companies upon the Performance of the Industrial Companies Listed in the Amman Stock Exchange Market." Accounting and Finance Research 6, no. 2 (2017): 12. http://dx.doi.org/10.5430/afr.v6n2p12.

Full text

Abstract:

The purpose of this current study is seeking to shed a light on the issue of tax planning which is considered to be one of the most significant topic that are related to the matters of tax. It has become something significant to investigate and identify the impact of tax planning in industrial public joint stock companies upon the performance of the Industrial companies listed in the Amman stock exchange market. The method of this study adopted the analytical descriptive approach the population of the current study includes financial managers who were working in Jordanian industrial public joint stock companies. The total number of those companies is 66 companies in Jordan. The result of the study there is an impact for conducting tax planning in industrial public joint stock companies upon the performance of the Industrial companies listed in the Amman stock exchange market the recommendation of the study has proposed the following the researcher recommended exerting much efforts to raise awareness of companies’ managers and employees about the legal consequences of tax evasion.

APA, Harvard, Vancouver, ISO, and other styles

30

Aljundi, Nawaf Abdallah, Ahmad Bani Ahmad, and Anas Ahmad Bani Atta. "The Impact of Financial Leverage on the Profitability of Industrial Companies In Light of the Corona Pandemic, Evidence from Emerging Economies." WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 21 (February 16, 2024): 665–75. http://dx.doi.org/10.37394/23207.2024.21.55.

Full text

Abstract:

The present study figures out the impact degree of financial leverage, measured by the ratio of liabilities to equity, on the profitability of industrial companies in light of the Corona pandemic, measured by the ratios of the return on equity and return on assets, the study population consisted of industrial companies listed in the Amman Stock Exchange amounting to (55) companies while the study sample consist of (39) companies that have data available during the study period, The descriptive analytical approach used in this study, the statistical program (SPSS) was used to analyze the study data, the mean and standard deviation were used to describe the study data, and simple regression analysis was used to test its hypotheses, the study found that there is no statistically significant impact of the degree of financial leverage on the profitability of the industrial companies listed in the Amman Stock Exchange (ASE) as measured by the return on assets, while there is a statistically significant impact to the degree of financial leverage on the profitability of the Jordanian industrial companies listed in the Amman Stock Exchange (ASE) as measured by the return on equity. The study recommended that the Jordanian industrial companies have to find an optimal capital structure; besides studying the investment opportunities before borrowing to finance them and relying on self-financing sources in the first place.

APA, Harvard, Vancouver, ISO, and other styles

31

Pan, Aimin, Ping Jiang, Chao Wang, and Feifei Wang. "Does environmental regulation promote green technological innovation of companies? Evidence from green patents of Chinese listed companies." International Journal of Low-Carbon Technologies 19 (2024): 807–20. http://dx.doi.org/10.1093/ijlct/ctad078.

Full text

Abstract:

Abstract Environmental regulations stimulate Chinese listed companies to engage in green technology innovation. Moreover, the internal attributes of listed companies such as ownership form, the nature of the industry and locations affect the role of environmental regulations on green technology innovation. This paper selects data on Chinese-listed A-share enterprises from 2010-2019 and constructs a S-GMM model to analyze the impact of environmental regulations on green technology innovation through internal attributes of firms. The empirical results show that, first of all, in the sample period, tight environmental regulations hinder green technology innovation carried out by listed enterprises in state-owned heavy polluting industries in eastern China, and there is no innovation compensation effect. Secondly, green technology innovation in the previous period does not significantly promote green technology innovation in the current period. Finally, overvaluation of listed companies by investors encourage Chinese listed enterprises to engage in green technology innovation, especially among non-state-owned listed companies in non-heavy polluting industries. The findings of this paper provide empirical support for environmental regulation policy recommendations, that foster economic growth and promote green and low-carbon industrial transformation in the direction of high-quality development of the economy.

APA, Harvard, Vancouver, ISO, and other styles

32

Sagala, Nelly Nattasyah, Deasy Arisandy Aruan, Jefry Sumonang Hendrikus Situmorang, and Eben Ezer Sinaga. "Pengaruh Arus Kas Operasi, Laba Akuntansi, Current Ratio, Total Asset Turnover Terhadap Return Saham Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2017-2020." Journal of Economic, Bussines and Accounting (COSTING) 5, no. 2 (2022): 1663–76. http://dx.doi.org/10.31539/costing.v5i2.3633.

Full text

Abstract:

This study aims to understand the effect of operating cash flow, accounting profit, current ratio, total asset turnover on stock returns in consumer goods industrial sector companies listed on the IDX for the 2017-2020 period. This study uses a purposive sampling method with a population of 53 industrial sector companies. consumer goods listed on the Indonesia Stock Exchange for the period 2017-2020. The research sample is 120 data on the consumer goods industrial sector listed on the Indonesian stock exchange for the 2017-2020 period. The data investigation method used is multiple linear regression. The results of this study indicate that partially the accounting profit variable has a significant effect on stock return, but operating cash flow, current ratio and total asset turnover have no significant effect on stock return. Simultaneously, Operating Cash Flow, Accounting Profit, Current Ratio and Total Asset Turnover have a significant effect on stock returns in consumer goods industrial sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. Keywords: Operating Cash Flow, Accounting Profit, Current Ratio, Total Asset Turnover And Stock Return

APA, Harvard, Vancouver, ISO, and other styles

33

Mariati, Mei Hotma, and Kristina Sinaga. "PENGARUH TOTAL HUTANG DAN MODAL KERJA TERHADAP LABA BERSIH PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DIBURSA EFEK INDONESIA Periode (2017-2020)." Journal of Economics and Business 3, no. 1 (2022): 58–70. http://dx.doi.org/10.36655/jeb.v3i1.715.

Full text

Abstract:

ABSTRACT  This study aims to determine and analyze the effect of Total Debt and Working Capital on Net Profit, either partially or simultaneously in the Consumer Goods Industrial Sector Manufacturing Companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The population in this study is the Consumer Goods Industrial Sector Manufacturing Companies listed on the Indonesia Stock Exchange for the 2017-2020 period, totaling 52 companies. The sample selection used purposive sampling technique. The number of samples obtained as many as 31 companies. Data obtained through www.idx.co.id. The analytical method used is multiple linear regression analysis with the SPSS 22 application. The results show that Total Debt and Working Capital simultaneously have a significant effect on the Net Profit of Manufacturing Companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange for the 2017-2020 period. Total Debt and Working Capital partially have a positive and significant effect on the Net Profit of Manufacturing Companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange for the 2017-2020 period.

APA, Harvard, Vancouver, ISO, and other styles

34

Shuaibu, Kabiru, Abdullahi Muhammad Jikan-Jatum, Abubakar Yusuf, and Nasiru Muhammed. "Corporate Financial Attributes and Waste Disposal Cost Disclosure of Listed Industrial Goods Companies in Nigeria." European Journal of Accounting, Auditing and Finance Research 11, no. 8 (2023): 27–45. http://dx.doi.org/10.37745/ejaafr.2013/vol11n82745.

Full text

Abstract:

This study examines the impact of corporate financial attributes on waste disposal cost disclosure (WDCD) of listed industrial goods companies in Nigeria from 2013-2020. A sample of ten (10) companies listed as industrial goods using census sampling technique was drawn from the population of thirteen (13) companies. Audited annual reports and accounts were used for data extraction. The analysis was done using descriptive statistics and multiple regressions. Explanatory research design was adopted in the study to find out the impact of corporate financial attributes on WDCD. Variables used include firm size, leverage, ROA and sales growth and WDCD measured using ordinal coding scheme based on GRI guidelines (G4). Robustness tests such as multicollinearity test, heteroscedasticity test, normality test and Hausman specification test were conducted to validate the results. The study revealed that there is negative significant relationship between FSIZE, LEV, SGWRT and WDCD while negative insignificant relationship between ROA and WDCD of listed industrial goods companies. The study therefore, recommends that the federal government of Nigeria should make WDCD mandatory especially among industrial good companies considering the nature of their activities polluting the environment. This can be done by making environmental reporting as part of the requirements for listing companies on the floor of Nigerian stock exchange.

APA, Harvard, Vancouver, ISO, and other styles

35

Wati, Yenny, Yusrizal Yusrizal, Angel Angel, Amries Rusli Tanjung, and Linda Hetri Suriyanti. "EARNINGS QUALITY DETERMINANTS OF LISTED INDUSTRIAL FIRMS IN INDONESIA." Procuratio : Jurnal Ilmiah Manajemen 12, no. 3 (2024): 333–45. https://doi.org/10.35145/procuratio.v12i3.4499.

Full text

Abstract:

This study will look at the impact of of interperiod tax allocation, capital structure, profitability, managerial ownership, institutional ownership, and liquidity on earnings quality. The population in this study consists of industrial sector firms listed on the Indonesia Stock Exchange from 2018 to 2022. Sampling used a purposive sampling technique, with 41 companies as samples. The data analysis technique employed is multiple linear regression analysis, utilizing the SmartPLS 4.0 application. The findings of this study suggest that interperiod tax allocation influences earnings quality. Meanwhile, earnings quality is unaffected by capital structure, profitability, managerial ownership, institutional ownership, and liquidity. When deciding whether to invest capital in a certain company, investors ought to give greater thought to and evaluate the quality of the company's profitability. For information about a company's profits to be considered high-quality earnings and to not deceive those who require it, this research contributes to companies presenting their financial reports in line with actual situations.

APA, Harvard, Vancouver, ISO, and other styles

36

Zandi, GholamReza, and Nur Amalina Abdullah. "Financial statements timeliness: The case of Malaysian listed industrial product companies." Asian Academy of Management Journal 24, Supp. 2 (2019): 127–41. http://dx.doi.org/10.21315/aamj2019.24.s2.9.

Full text

APA, Harvard, Vancouver, ISO, and other styles

37

Joshi, Prem Lal, Mishiel Said Suwaidan, and Rajesh Kumar. "Determinants of environmental disclosures by Indian industrial listed companies: empirical study." International Journal of Accounting and Finance 3, no. 2 (2011): 109. http://dx.doi.org/10.1504/ijaf.2011.043843.

Full text

APA, Harvard, Vancouver, ISO, and other styles

38

Prinsloo, K. E., S. D. Ramsay-Slogrove, and J. E. Rowlands. "Profit smoothing in industrial companies listed on the Johannesburg Stock Exchange." De Ratione 10, no. 1 (1996): 1–26. http://dx.doi.org/10.1080/10108270.1996.11435061.

Full text

APA, Harvard, Vancouver, ISO, and other styles

39

Moses, JONAH Ngbomowa, COURT Eunice Ralph, and AMADI Ngozi Eleba. "Working Capital Management and Profitability of Listed Industrial Goods Companies in Nigeria." Journal of Accounting and Financial Management 9, no. 7 (2023): 97–114. http://dx.doi.org/10.56201/jafm.v9.no7.2023.pg97.114.

Full text

Abstract:

Working capital is the capital needed by a business to finance the day-to-day operations of the business. The purpose of this study is to investigate the impact of working capital management and profitability of listed industrial goods companies in Nigeria. The study was anchored on the cost trade-off theory. The methodology adopted in the study was an ex-post facto research design. The population of the study consist of ten industrial goods companies in Nigeria. Secondary data from ten listed industrial goods companies in Nigeria's stock exchange for the period of ten years (2012-2021) was obtained based on a convenient sampling method. The statistical tools used were multiple regression analysis and Pearson product-moment correlation coefficient aided by SPSS version 22.0. The founding showed a negative significant impact between Inventory, Trade Receivable and Net Profit Margin as well as Return on Asset. Whereas a significant positive impact was observed between the cash conversion cycle and net profit margin as well as return on asset. The study concluded a significant impact on working capital management and profitability of listed industrial goods companies in Nigeria. The study recommends that the credit policy of the companies should be structured in such a way as to improve cash flow thereby reducing the firm cash conversion cycle. Also, professionals should be hired where necessary to ensure efficient management of working capital components to increase profitability.

APA, Harvard, Vancouver, ISO, and other styles

40

Marbun, Dick Wolters, and Harman Malau. "The Effect of Profitability and Leverage on Firm Value (Basic industry and chemical sub-sector cement listed on the Indonesia Stock Exchange in 2016-2019)." Ekonomis: Journal of Economics and Business 5, no. 2 (2021): 558. http://dx.doi.org/10.33087/ekonomis.v5i2.411.

Full text

Abstract:

This study aims to determine the effect of profitability and leverage on the value of companies in the basic industry sector and cement sub-sector chemicals listed on the Indonesia Stock Exchange in 2016-2019. The sample in this study is the basic industrial sector companies and the cement sub-sector chemical listed on the Indonesia Stock Exchange. The sampling method used in this study is saturated sampling with a sample of 6 companies in the basic industrial sector and cement sub-sector listed on the Indonesia Stock Exchange for the last 4 years. This study uses descriptive statistical methods, correlation coefficient analysis, coefficient of determination analysis, simple linear regression, and significance test (t test). This study uses data from the annual financial statements of companies in the basic and chemical sub-sector of cement and components listed on the Indonesia Stock Exchange in 2016-2019. Secondary data is processed using SPSS. The results showed that profitability and leverage had no effect on firm value.

APA, Harvard, Vancouver, ISO, and other styles

41

AL-Rawashdeh, Abed Alwahab, and Faten Ameen Al Nuaimi. "Social Responsibility and Its Impact on Financial Performance in Companies Listed on the Amman Stock Exchange." International Journal of Business and Management 14, no. 3 (2019): 174. http://dx.doi.org/10.5539/ijbm.v14n3p174.

Full text

Abstract:

The main purpose of this study was to clarify the expenditure of Jordanian Industrial Companies on social responsibility and its impact on financial performance, and the researchers used multiple linear regressions to test the hypothesis of the study. Results showed that social responsibility has a statistical significance on the financial performance of the Jordanian industrial companies. The study recommended, more efforts to increase the interest of Jordanian industrial companies&rsquo; social responsibility towards the environment, in general and in particular, to increase investment of Jordanian Industrial Companies, using their resources in education, health, and infrastructure to achieve their share of responsibility towards the society.

APA, Harvard, Vancouver, ISO, and other styles

42

Zhang, Weimei. "A Research on the Social Responsibility Efficiency of Chinese Listed Food Companies." Acta Universitatis Cibiniensis. Series E: Food Technology 21, no. 2 (2017): 83–90. http://dx.doi.org/10.1515/aucft-2017-0018.

Full text

Abstract:

Abstract On the basis of establishing an input-output index system of listed food companies’ social responsibility, this paper uses the DEA model to assess 22 Chinese listed food companies’ social responsibility efficiency between 2014 and 2016. Results show that the social responsibility efficiency of Chinese listed food companies is generally lower and the average of the 22 companies is only 0.665. The social responsibility management in 81.80% of listed food companies is in a relatively ineffective state. There is a big room for improvement. In addition, the social responsibility efficiencies of listed companies with different sizes are quite different. The social responsibility efficiency of large-sized listed food company is obviously higher than that of the small and medium-sized. The study also shows that the social responsibility efficiencies of most listed food companies are in the stage of increasing returns to scale and more input would be necessary in order to achieve higher efficiency.

APA, Harvard, Vancouver, ISO, and other styles

43

Tariq Tawfeeq Yousif Alabdullah. "Growth of Companies: Empirical Study of the Companies Listed in Developing Economies." Journal of Accounting Science 4, no. 2 (2020): 1–10. http://dx.doi.org/10.21070/jas.v4i2.677.

Full text

Abstract:

The aim of this study is to investigate the impact of some control determinants on growth of companies as a reflection to an economic perspective. The methodology used in the current study is cross sectional for a sample of companies belonging to industrial and service sectors (non-financial sector) for the year of 2019 in developing economies. We find a positive link between a number of board members and companies’ growth, while leadership position has insignificant link to companies’ growth. This means that an important policy implication should be considered by policy makers and management in the companies to increase numbers of members in the board of directors which is worth towards enhancement of companies’ growth. The value and originality of this study lies in its results that should be taken into account by several interested parties such as the management in the companies who engage in behavior that leads to maintaining strong control determinants, and also the financial analysts who manage studies on control determinants to enhance companies' growth and further the policymakers who design and implement plans of such determinants.

APA, Harvard, Vancouver, ISO, and other styles

44

Hakim, Mohamad Zulman, Daniel Rahandri, Mochammad Farid Fadillah, Siti Nurhaliza, Aisyah Sholikhati, and Ika Wulandini. "NON-CYCLICAL INDUSTRIAL PERFORMANCE IN INDONESIA: THE MODERATION OF AUDIT QUALITY." International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) 2, no. 2 (2024): 666–83. http://dx.doi.org/10.61990/ijamesc.v2i2.204.

Full text

Abstract:

This study aims to analyze the factors of hexagon fraud in detecting financial statement fraud in non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022. Based on the purposive sampling method, the number of companies sampled in this study was 33 research criteria of non-cyclical companies with a total of 66 observations. The results of this study found that the element of pressure proxied by government projects had a significant effect on fraudulent financial statements. Meanwhile, financial targets, financial stability, changes in directors, ineffective monitoring, change in auditors, frequent number of CEO's pictures, political connections, state-owned enterprises, and audit opinions have no significant effect on fraudulent financial reports in non-cyclicals sector companies listed on the IDX 2020-2021.

APA, Harvard, Vancouver, ISO, and other styles

45

Merza Radhi, Deena Saleh, and Adel Sarea. "Evaluating Financial Performance of Saudi Listed Firms: Using Statistical Failure Prediction Models." International Journal of Business Ethics and Governance 2, no. 1 (2019): 1–18. http://dx.doi.org/10.51325/ijbeg.v2i1.20.

Full text

Abstract:

The study aims to compare the classification power of three statistical failure prediction models for evaluating financial performance of Saudi Listed Firms. The study sample consisted of 122 listed industrial companies in the Saudi Stock Exchange for the period from 2014 to 2016. Altman model 1968, Kida model and Zmijewski are used as examples of statistical failure prediction models to evaluate the classification power of the given models to assess the financial performance of firms listed on Saudi Stock Exchange. The results showed that Zmijewski model was more powerful in predicting the financial performance of Saudi listed firms than Altman model (1986) and Kida model. The results showed that there are a statistical relationships between some ratios included in the three models and the financal performance of industrial companies, which was measured by EPS. The study recommended users of financial statements of Saudi listed companies to use Zmijewski ?model, which performs well in evaluating their finacial position to be used when making the ?financial decisions.

APA, Harvard, Vancouver, ISO, and other styles

46

Culasso, Francesca, Elisa Giacosa, Laura Broccardo, and Luca Maria Manzi. "Family Italian listed firms." International Journal of Organizational Analysis 23, no. 4 (2015): 664–91. http://dx.doi.org/10.1108/ijoa-11-2013-0721.

Full text

Abstract:

Purpose – The purpose of this study is to underscore the impact of the family variable on performance. The authors were interested in understanding whether the differences between Family Firms (FFs) and Non-Family Firms (NFFs), on the one hand, and between large FFs and medium-sized FFs, on the other, were reflected in the performance achieved. Design/methodology/approach – In this paper a sample of 80 industrial companies listed on the Italian Stock Market (FTSE MIB and STAR indexes) were considered, and mixed criteria to distinguish FFs and NFFs (Smyrnios-Romano et al., 1998) were used. The empirical method allowed the development of some research hypotheses by exploiting the Pearson correlation. Findings – There are two main categories of FFs, which correspond to two different strategic and organizational categories, namely, the FFs listed on the large capitalized companies index (FTSE MIB) and the FFs listed on the medium-capitalized companies index (STAR). Each kind of FFs (large FFs and medium-sized FFs) has a specific effect on profitability and financial performance. Specifically, if a company is medium sized, family presence is a relevant variable in achieving better profitability and financial performance than NFFs of the same size; on the other hand, if the company expands to become a large one, the family presence is an irrelevant variable in terms of both profitability and financial leverage (debt ratio). Research limitations/implications – Limitations of the study concern the definition of the sample, as this paper focused on the industrial sector and the method adopted, as it could be integrated with some econometrical models. The implications of this paper are relevant for families and regulatory bodies because it helps them better understand the effects of governance and company size both on short- and long-term performance. Moreover, the findings of the study can influence the decision-making process of investors to identify the long-term outperformers listed on the Italian Stock Exchange. Originality/value – This study contributes to the literature on FFs by defining two different categories of FFs, namely, large and medium-sized. It seems that larger companies record a weaker family influence on short-term profitability.

APA, Harvard, Vancouver, ISO, and other styles

47

Puspitaningtyas, Gardenia Try, and Dyah Ratnawati. "The Influence Of Growth, Firm Size, And Profitability On Carbon Emission Disclosure (Empirical Study Of Industrial Sector Manufacturing Companies Listed On The Indonesia Stock Exchange In 2019 - 2022)." Journal of Economic, Bussines and Accounting (COSTING) 7, no. 4 (2024): 8273–83. http://dx.doi.org/10.31539/costing.v7i4.10423.

Full text

Abstract:

This study aims to investigate and demonstrate how growth, firm size, and profitability influence the disclosure of carbonemissions among manufacturing companies in the industrial sector listed on the Indonesia Stock Exchange from 2019 to 2022. It employs a quantitative research approach, utilizing secondary data sourced from the annual reports and sustainability reports of these companies. The study's population comprises manufacturing companies in the industrial sector listed on the Indonesia StockExchange during the specified period. Purposive sampling was utilized to select a sample of 10 companies. The findings indicatethat both growth and firm size have a significant impact on carbon emission disclosure, whereas profitability does not demonstrate a similar effect.

APA, Harvard, Vancouver, ISO, and other styles

48

Yi, Chen, and Dr Ahmed Razman Bin Abdul Latiff. "Research on the Influencing Factors of the Value of Listed Companies under the New Economic Environment." Modern Management Science & Engineering 6, no. 1 (2024): p1. http://dx.doi.org/10.22158/mmse.v6n1p1.

Full text

Abstract:

This paper explores the influencing factors of the value of listed companies in the new economic environment, aiming to deepen the understanding of the formation mechanism of the value of listed companies in the ever-changing economic environment. Firstly, the article analyzes the characteristics of listed companies under the new economic environment and the impact of the new economy on enterprises, including technological innovation, changes in market competition patterns, and so on. Secondly, the paper elaborates on the theoretical framework of the value of listed companies, including the concept of value, influencing factors, and evaluation methods. Finally, the article delves into the influencing factors of the value of listed companies in the new economic environment, including technological factors, innovation capability, industrial environment, and corporate governance. Through the analysis of these factors, this paper provides important theoretical references and practical guidance for understanding and evaluating the value of listed companies in the new economic era.

APA, Harvard, Vancouver, ISO, and other styles

49

Debriantika, Debriantika, Sri Hermuningsih, and Gendro Wiyono. "THE EFFECT OF DEBT TO EQUITY RATIO, INVENTORY TURNOVER, AND TOTAL ASSETS TURNOVER ON RETURN ON ASSET." AKUNTANSI DEWANTARA 6, no. 2 (2022): 20–28. http://dx.doi.org/10.30738/ad.v6i2.13094.

Full text

Abstract:

This study has purpose to analyze and examine financial ratios in chemical and industrial sub-sector companies listed on the Indonesia Stock Exchange in 2018-2020. The population in this study are chemical and industrial sub-sector companies listed on the Indonesia Stock Exchange in 2018-2020. Sampling using purposive sampling. The results showed that the Inventory Turnover (IT), Total Asset Turnover (TATO) and Debt to Equity Ratio (DER) variables simultaneously had an effect on Return On Assets (ROA).

APA, Harvard, Vancouver, ISO, and other styles

50

Confidence, Ihenyen, Joel, and Ikegima, Azibaolanari Comfort. "ENVIRONMENTAL ACCOUNTING AND ORGANISATIONAL PERFORMANCE OF LISTED INDUSTRIAL SECTOR COMPANIES IN NIGERIA." International Journal of Management & Entrepreneurship Research 4, no. 4 (2022): 202–12. http://dx.doi.org/10.51594/ijmer.v4i4.326.

Full text

Abstract:

Corporate performance in Nigeria is largely determined on how companies treat their environment. Listed oil businesses in Nigeria's stock exchange were studied for the influence of environmental accounting on their financial performance. An ex-post facto design was used in the research. From the annual reports and financial statements of listed firms on the Nigerian stock exchange, researchers gathered secondary data that was utilized in the study. As proxies for Environment Accounting (EVA) are, waste management cost (WMC), Community Development Cost, and employee health and safety cost. The dependent variable is the company's performance in terms of return on asset, return on equity, and profit margin. Canonical correlations were used to analyze the data in SPSS version 26. Environmental accounting (waste management costs, community development expenses, employee health and safety costs) and organizational performance (Return on assets, return on equity, and profit margin) of listed industrial sector businesses in Nigeria have a substantial association. Other recommendations included making environmental accounting in annual reports mandatory, as most companies do not declare their environmental operations in their annual reports. Keywords: Environmental Accounting, Organizational Performance, Industrial Sector.

APA, Harvard, Vancouver, ISO, and other styles

Journal articles on the topic 'Industrial listed companies'

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles