Procedia Economics and Finance最新文献_第7页

The Longitudinal Study of Earnings Management: Analysis on Companies Financial Abilities 盈余管理的纵向研究:基于公司财务能力的分析[j]

Procedia Economics and Finance Pub Date : 2016-01-01 DOI: 10.1016/S2212-5671(16)00018-6

Nik Mohd Norfadzilah Nik Mohd Rashid , Rohaya Md Noor , Norazam Matsuki , Nor Azlina AbRahman , Normah Omar

{"title":"The Longitudinal Study of Earnings Management: Analysis on Companies Financial Abilities","authors":"Nik Mohd Norfadzilah Nik Mohd Rashid , Rohaya Md Noor , Norazam Matsuki , Nor Azlina AbRahman , Normah Omar","doi":"10.1016/S2212-5671(16)00018-6","DOIUrl":"10.1016/S2212-5671(16)00018-6","url":null,"abstract":"<div><p>The aim of this paper is to provide empirical evidences of the relationships between the financial abilities towards in the financial statement to the earnings management level (EM) among of public sector companies on Bursa Malaysia from year 2001 until 2012. Primarily, the initial samples comprised 375 selected public listed companies with 4500 firm-years observation. From the samples, those companies who have not implied with the earnings management activities was excluded as a sample of the study. Thus, the final sample of this study was comprises 3971 firm-years observation. The study was adopted the Kothari Model as a measurement model for earnings management level in the business organization. Meanwhile, the findings of this study indicated significant relationships between earnings ability (EAB), financial structure's ability (FSAB), debt repaying ability (DRAB) and non-financial factors (NFF) towards the earnings management level (EM) in the business organization. Therefore, these evidences can be used as new financial mechanisms to potential and existing stakeholders in order to assist them for any decision making purposes.</p></div>","PeriodicalId":101040,"journal":{"name":"Procedia Economics and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2016-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S2212-5671(16)00018-6","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84676042","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 8

Islamic Personality Model: A Conceptual Framework 伊斯兰人格模型:一个概念框架

Procedia Economics and Finance Pub Date : 2016-01-01 DOI: 10.1016/S2212-5671(16)30104-6

Masrur Mohd Khir , Abdul Kadir Othman , Muhammad Iskandar Hamzah , Nur Atiqah Rochin Demong , Emi Normalina Omar , Mohd Khalid Mohd Abbas

引用次数: 8

Determinants of Shopping Mall Attractiveness: The Indian Context 购物中心吸引力的决定因素:印度背景

Procedia Economics and Finance Pub Date : 2016-01-01 DOI: 10.1016/S2212-5671(16)30141-1

Amit Mittal Dr., Deepika Jhamb Dr.

引用次数: 34

An Analysis of the Efficiency of the Monetary and Fiscal Policies in Iran Economy Using IS – MP – AS Model 基于IS - MP - AS模型的伊朗货币财政政策效率分析

Procedia Economics and Finance Pub Date : 2016-01-01 DOI: 10.1016/S2212-5671(16)30066-1

Seyed Ehsan Alavi , Saeed Moshiri , Mohammad Sattarifar

{"title":"An Analysis of the Efficiency of the Monetary and Fiscal Policies in Iran Economy Using IS – MP – AS Model","authors":"Seyed Ehsan Alavi , Saeed Moshiri , Mohammad Sattarifar","doi":"10.1016/S2212-5671(16)30066-1","DOIUrl":"10.1016/S2212-5671(16)30066-1","url":null,"abstract":"<div><p>Economists are now focused on the importance of monetary and fiscal policies. Such policies are tools for economists and policy-makers to correctly direct the economy and facilitate the growth and development of the country. Accordingly, it is critically important for policy-makers in the area of economy to study the efficiency and the effectiveness of such policies. IS-LM-AS is a popular model for analysing these policies within past decades. However, it is not the best model for analysing these policies regarding the advancement of macroeconomics and more precise models presented by economics. IS-MP-AS (<span>Romer, 2000</span>) is a new model solving some of the ordinary problems of IS-LM-AS at the same time having some superiorities.</p><p>Failing to optimally use monetary and financial policies, Iran could have not properly developed despite of plentiful natural and human resources. The analysis of policies and their efficiency and effectiveness is, therefore, highly significant in Iran. This paper studies the application of IS-MP-AS to Iran's economy and looks at monetary and fiscal policies in this framework.</p><p>Results show that monetary and fiscal policies are highly efficient and effective in Iran's economy and affect the country's natural income. According to the research findings, Iran's GDP is negatively associated with expectation inflation, budget deficiency to GDP ratio, and coin prices and positively related to oil incomes and exchange rates. This can be explained by these five variables.</p></div>","PeriodicalId":101040,"journal":{"name":"Procedia Economics and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2016-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S2212-5671(16)30066-1","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80997793","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 14

Testing the Validity of PPP Theory for Turkey: Nonlinear Unit Root Testing PPP理论在土耳其的有效性检验:非线性单位根检验

Procedia Economics and Finance Pub Date : 2016-01-01 DOI: 10.1016/S2212-5671(16)30217-9

Kadir Karagöz , T. Bahadır Saraç

引用次数: 4

Physician-leaders “The New Breed” – Introducing the Idea of an Alternative Route for Leadership and Management in the Romanian Residency Program 医生领导“新品种”-介绍了罗马尼亚住院医师计划的领导和管理的替代路线的想法

Procedia Economics and Finance Pub Date : 2016-01-01 DOI: 10.1016/S2212-5671(16)30263-5

D. Christopher

引用次数: 0

The Role of Case-study Research in Investigating Local-government Accountability Reporting: Evidence from Indonesia 案例研究在调查地方政府问责报告中的作用:来自印度尼西亚的证据

Procedia Economics and Finance Pub Date : 2016-01-01 DOI: 10.1016/S2212-5671(16)00008-3

Muhammad Hudaya , Ciorstan Smark

引用次数: 1

Corporate Governance Practices and Firm Performance: Evidence from Top 100 Public Listed Companies in Malaysia 公司治理实践与公司绩效:来自马来西亚百强上市公司的证据☆

Procedia Economics and Finance Pub Date : 2016-01-01 DOI: 10.1016/S2212-5671(16)00036-8

Shafie Mohamed Zabri, Kamilah Ahmad, Khaw Khai Wah

{"title":"Corporate Governance Practices and Firm Performance: Evidence from Top 100 Public Listed Companies in Malaysia","authors":"Shafie Mohamed Zabri, Kamilah Ahmad, Khaw Khai Wah","doi":"10.1016/S2212-5671(16)00036-8","DOIUrl":"10.1016/S2212-5671(16)00036-8","url":null,"abstract":"<div><p>Corporate governance practices have been a concerned issue by many Asian countries after the Asian Financial Crisis in 1997 including Malaysia. Due to the crisis, Malaysian Code of Corporate Governance (MCCG) has been introduced as part of the Bursa Malaysia (BMB) listing rules. This study hence focuses on corporate governance practices among Top 100 public listed companies in Bursa Malaysia and the relationship between corporate governance practices with firm performance. Two corporate governance's indicators (Board size and Board Independence) were chosen in testing the hypothesized relationship between corporate governance practices with firm performance, which was measured by return on asset (ROA) and return on equity (ROE). Descriptive and correlation analysis were used to examine the hypotheses in this study. The result showed that board size has significantly weak negative relationship with ROA but it was found to be insignificant to ROE. The other finding indicated that there was no relationship between board independence and firm performance. This study provide useful information for policy makers or regulators in improving the corporate governance policies in the future and also helps in increasing understanding on the relationship between corporate governance practices and firm's performance.</p></div>","PeriodicalId":101040,"journal":{"name":"Procedia Economics and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2016-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S2212-5671(16)00036-8","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86811740","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 201

Effects of Energy Consumption on Growth in Eurasian Countries 欧亚国家能源消费对经济增长的影响

Procedia Economics and Finance Pub Date : 2016-01-01 DOI: 10.1016/S2212-5671(16)30199-X

Melike Bildirici , Fazıl Kayıkçı

引用次数: 1

Modeling Asia's Child Mortality Rate: A Thinking of Human Development in Asia 亚洲儿童死亡率建模:亚洲人类发展的思考

Procedia Economics and Finance Pub Date : 2016-01-01 DOI: 10.1016/S2212-5671(16)00031-9

Anwar Fitrianto , Imam Hanafi , Tan Li Chui

引用次数: 4