International Journal of Research in Finance and Management最新文献_第9页

Empirical evaluation of value relevance of accounting information on share prices of listed service companies in Nigeria 尼日利亚上市服务公司会计信息对股价价值相关性的实证评价

International Journal of Research in Finance and Management Pub Date : 2022-07-01 DOI: 10.33545/26175754.2022.v5.i2a.150

E. O. Etim, G. Peters, Roseline Akpan Gabriel, Usen Paul Umo

{"title":"Empirical evaluation of value relevance of accounting information on share prices of listed service companies in Nigeria","authors":"E. O. Etim, G. Peters, Roseline Akpan Gabriel, Usen Paul Umo","doi":"10.33545/26175754.2022.v5.i2a.150","DOIUrl":"https://doi.org/10.33545/26175754.2022.v5.i2a.150","url":null,"abstract":"The study was conducted to evaluate the connection between value relevance of accounting information proxied by EPS, BVPS, and CFO, and stock prices of quoted service companies in the Nigeria. This was presupposed on the mixed results regarding which accounting variables affect share prices mostly in various stock exchanges and economies from prior studies. Ex – post facto research design was applied using published reports of the select firms and Nigerian stock Exchange for various years. Twenty (20) service companies were selected purposively out of twenty-five (25), which was the population. Data were analyzed using Beta coefficient, t – values, P-values, r 2 and F – ratio. The result revealed that EPS was significant and positive, while BVPS and CFO were positive but not statistically meaningful in determining share price movements of service companies in Nigeria. It is concluded that accounting numbers are germane in explaining share price movement and recommended that investors should make use of information from the income statement in their investment decisions.","PeriodicalId":175448,"journal":{"name":"International Journal of Research in Finance and Management","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133528759","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

A systematic study of income tax and revenue of Nepal in recent times 尼泊尔近代所得税与税收的系统研究

International Journal of Research in Finance and Management Pub Date : 2022-07-01 DOI: 10.33545/26175754.2022.v5.i2a.147

Bhim Prasad Sharma

引用次数: 0

Factors affecting the quality of accounting information on financial statements: Evidence from Vietnamese enterprises 影响财务报表会计信息质量的因素:来自越南企业的证据

International Journal of Research in Finance and Management Pub Date : 2022-07-01 DOI: 10.33545/26175754.2022.v5.i2d.189

Vu Thi Phuong Lien, Nguyen Vu Viet, D. T. Thoa

引用次数: 0

Corporate social responsibility practices by Maharatna companies Maharatna公司的企业社会责任实践

International Journal of Research in Finance and Management Pub Date : 2022-07-01 DOI: 10.33545/26175754.2022.v5.i2b.167

Dr. Irfan Ahmad, Rashid Siddique

{"title":"Corporate social responsibility practices by Maharatna companies","authors":"Dr. Irfan Ahmad, Rashid Siddique","doi":"10.33545/26175754.2022.v5.i2b.167","DOIUrl":"https://doi.org/10.33545/26175754.2022.v5.i2b.167","url":null,"abstract":"Corporate Social Responsibility (CSR) is an area of interest and a significant corporate endeavour. It is the dedication of a business to run in a way that is economically, socially and environmentally sustainable while taking into account the interests of its stakeholders. By assuming responsibility for the effects of their actions on their customers, employees, shareholders, communities, environment, and all other areas of their operations, corporations serve the interests of society through CSR. The focus of CSR in the public sector is on inclusive growth, sustainable development, and capacity building while giving adequate consideration to the socioeconomic requirements of the society's underserved and underprivileged groups. Analysis of the Corporate Social Responsibility (CSR) initiatives undertaken by Maharatna Public Sector Enterprises in India is the study's main goal. The study's secondary data comes from Maharatna firms' annual reports from 2015–16 to 2019–20. Profit after tax, funds allocated for CSR activities, funds used for CSR activities were factors taken into consideration for the study in order to assess the performance of CSR activities and their effects on the profitability of public sector Maharatna companies in India. The findings show that Maharatna enterprises are making an effort in the CSR sectors, although greater attention on CSR is still needed. Companies in the public sector have contributed most to CSR initiatives throughout the country.","PeriodicalId":175448,"journal":{"name":"International Journal of Research in Finance and Management","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121496011","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The constructivist learning environment and its impact on enhancing the efficiency of blended learning: An analytical study of the opinions of a sample of students of Najaf vocational preparatory school for boys in Najaf Governorate 建构主义学习环境及其对提高混合式学习效率的影响:对纳杰夫省纳杰夫男子职业预备学校学生意见样本的分析研究

International Journal of Research in Finance and Management Pub Date : 2022-07-01 DOI: 10.33545/26175754.2022.v5.i2b.156

Montadher Jassem Mohamed AL-Orbawi

{"title":"The constructivist learning environment and its impact on enhancing the efficiency of blended learning: An analytical study of the opinions of a sample of students of Najaf vocational preparatory school for boys in Najaf Governorate","authors":"Montadher Jassem Mohamed AL-Orbawi","doi":"10.33545/26175754.2022.v5.i2b.156","DOIUrl":"https://doi.org/10.33545/26175754.2022.v5.i2b.156","url":null,"abstract":"The current research aims to know the nature of the relationship between the built-in learning environment and the blended learning for students, as the research was applied to a sample of students of Najaf Vocational Preparatory School for Boys in the Al-Najaf Governorate, and a random sample of (210) students was selected. The research seeks to test the correlation and effect to show the relationship between the variables, and several statistical tests were used to process the data using the statistical program (SPSS VR.23). The importance of the current research lies in the limited studies that dealt with the relationship between the research variables (constructive learning environment and blended education (hybrid) for students), as well as the attempt of the current research to study and address a real problem that directly affects students in Najaf Vocational Preparatory School for Boys in Najaf Governorate. In the current research, a set of conclusions and recommendations were reached, including the existence of a statistically significant effect relationship between the variables of the current research. The school administration in the organization in question must meet the needs of the students in order to enhance the blended learning process.","PeriodicalId":175448,"journal":{"name":"International Journal of Research in Finance and Management","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123196961","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

When the financial statements are definitive the Italian case 当财务报表是确定的，意大利的情况

International Journal of Research in Finance and Management Pub Date : 2022-07-01 DOI: 10.33545/26175754.2022.v5.i2d.183

Maria Silvia Avi

引用次数: 0

Financial analysis of total gross direct premium and total outgo of selected general insurance companies in Himachal Pradesh 喜马偕尔邦选定一般保险公司总直接毛保费和总支出的财务分析

International Journal of Research in Finance and Management Pub Date : 2022-07-01 DOI: 10.33545/26175754.2022.v5.i2a.146

P. Devi, D. S. Kumar

{"title":"Financial analysis of total gross direct premium and total outgo of selected general insurance companies in Himachal Pradesh","authors":"P. Devi, D. S. Kumar","doi":"10.33545/26175754.2022.v5.i2a.146","DOIUrl":"https://doi.org/10.33545/26175754.2022.v5.i2a.146","url":null,"abstract":"Human beings have been in search of security right from nomadic days. The history of mankind is a history of the search for security. Man had to face dangers and risk which threatened his very existence. As an individual he would have found it difficult to combat these external dangers. He therefore started living in a group, thereby ensuring group security and cover against possible external dangers. The greatest risk was of course, that of death, from wild animals, snakes, crocodiles and other crawling creatures and also from natural calamities, such as floods, fires and earthquakes. The function of insurance is to protect one against losses he cannot afford. This is done by transferring the risks of a person, business, or organization known as, the “insured” to an insurance company, known as the “insurer”. The insurer then reimburses the insured for “covered” losses i.e ; those losses it pays for under the terms of the policy. In India, insurance has a deep-rooted history. It finds mention in the writings of Manu (Manusmrithi), Yagnavalkya (Dharamasastra) and Kautilya (Arthasastra). The writings talk in terms of pooling of resources that could be redistributed in times of calamities such as fire, floods, epidemics and famine. This was probably a precursor to modern day insurance. Ancient Indian history has preserved the earliest traces of insurances in the form of marine trade loans and carriers contracts. Insurance in India has evolved overtime heavily drawing from other countries, England in particular. The New India Assurance Company Limited (NIACL), The Oriental Insurance Company Limited (OICL), The United India Insurance Company Limited (UIICL) and the National Insurance Company (NICL) Limited have been selected for the present study. As for as the analysis and interpretation is concerned the trend, Anova method has been applied for the present paper.","PeriodicalId":175448,"journal":{"name":"International Journal of Research in Finance and Management","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121346588","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

A study of poverty and prosperity in Haryana 哈里亚纳邦的贫困与繁荣研究

International Journal of Research in Finance and Management Pub Date : 2022-07-01 DOI: 10.33545/26175754.2022.v5.i2a.152

Dr.S.Dhinesh Babu

引用次数: 0

An examination of the function of self-help organizations in empowering women with particular reference to Bhiwani district, Haryana 审查自助组织在赋予妇女权力方面的作用，特别是哈里亚纳邦比瓦尼地区

International Journal of Research in Finance and Management Pub Date : 2022-07-01 DOI: 10.33545/26175754.2022.v5.i2d.228

P. Sharma

{"title":"An examination of the function of self-help organizations in empowering women with particular reference to Bhiwani district, Haryana","authors":"P. Sharma","doi":"10.33545/26175754.2022.v5.i2d.228","DOIUrl":"https://doi.org/10.33545/26175754.2022.v5.i2d.228","url":null,"abstract":"Self-Help Groups have showed the way ahead to minimize this inequality and they provide the tools to bridge the gap between the haves and the have-nots in the globalization period with the growing global difference between the rich and the poor. They help to address the disparity in income among social groups and are evolving into a new method for eradicating poverty. With every day that goes by, self-help groups' reputation as a tool for reducing poverty in society at large grows around the globe. In many countries, including some industrialized nations as well, the role of SHG in eradicating poverty and empowering the poor and weaker sectors has won outstanding acclaim. Aside from this, certain self-help organizations are exclusively founded and run by women, promoting women's empowerment. Due to the self-help groups they had founded, women who had few other means of empowerment began to find themselves in a position to command and demand respect in the business sector. They are no longer on the receiving end of commercial deals because of the scenario they are in right now. In this paper, the role of self-help groups in empowering women is examined, with special reference to the Bhiwani District of Haryana. The results of this study show that while the last item is not significant, the t-values of the first nine items are very significant. It suggests that empowerment success is more apparent at the group level than the","PeriodicalId":175448,"journal":{"name":"International Journal of Research in Finance and Management","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132807886","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Impact of naira redesign and monetary policy on Nigeria economy 奈拉重新设计和货币政策对尼日利亚经济的影响

International Journal of Research in Finance and Management Pub Date : 2022-07-01 DOI: 10.33545/26175754.2022.v5.i2c.173

A. Muhammed, Ahmed Tijani Abdulmajeed

引用次数: 0