Sriwijaya International Journal of Dynamic Economics and Business最新文献_第6页

Remittances, Trade Balance and Economic Growth in West Africa Sub-region 西非次区域的汇款、贸易平衡与经济增长

Sriwijaya International Journal of Dynamic Economics and Business Pub Date : 2022-01-21 DOI: 10.29259/sijdeb.v5i3.229-244

John Norense Izevbigie, N. Arodoye, B. Omo-Ikirodah

引用次数: 1

Firm Life Cycle Stage and Dividend Payout of Listed Non-Financial Firms in Selected Sub-Saharan African Countries: A Sectoral Analysis 撒哈拉以南非洲部分国家上市非金融公司的公司生命周期阶段和股息支付：行业分析

Sriwijaya International Journal of Dynamic Economics and Business Pub Date : 2022-01-21 DOI: 10.29259/sijdeb.v5i3.207-228

Omoruyi Aigbovo, Ikavbo Esther Evbayiro-Osagie

{"title":"Firm Life Cycle Stage and Dividend Payout of Listed Non-Financial Firms in Selected Sub-Saharan African Countries: A Sectoral Analysis","authors":"Omoruyi Aigbovo, Ikavbo Esther Evbayiro-Osagie","doi":"10.29259/sijdeb.v5i3.207-228","DOIUrl":"https://doi.org/10.29259/sijdeb.v5i3.207-228","url":null,"abstract":"This study explored the sector-wise effect of firm life cycle stage on dividend payout of listed non-financial firms in three selected Sub-Saharan African countries that include; South Africa, Nigeria, and Kenya. The study utilized longitudinal and causal research designs. Four hundred and seventy-nine (479) non-financial companies in eleven (11) sub-sectors listed on Nigerian, Johannesburg, and Nairobi Stock Exchanges make up the population. However, the Utility sector was removed from the final analysis because the sample size for this subsector was not enough to carry out the system GMM analysis. Thus, analysis was done for ten (10) subsectors. Two hundred and thirty-nine (239) quoted non-financial firms in ten (10) sub-sectors were chosen and data were collected for the period 2007 to 2017. The dynamic panel data regression technique (system generalized method of moments) was used for the data analysis. The outcomes of the empirical analysis revealed that the earned/contributed capital mix exerts a direct and significant effect on the payout of dividend in seven out of the 10 subsectors analyzed while firm age exerts an inverse and significant effect on the payout of dividend in six out of the 10 subsectors analyzed. The study concludes that the firm life cycle stage influences payout of the dividend of listed non-financial companies in the selected Sub-Saharan Africa countries. The study recommended among others that stock market regulators in the selected Sub-Sahara Africa countries should consider the life cycle stage of the firms and the earned/contributed capital mix should be used in measuring the maturity of firms, thus the payment of dividend by firms should be based on when its profitability and growth rate are expected to fall in future.","PeriodicalId":32395,"journal":{"name":"Sriwijaya International Journal of Dynamic Economics and Business","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43709472","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: 1

Determination of Optimal Size of Government in Relation to Output Growth in Nigeria: A Monte Carlo Simulation Evidence 尼日利亚政府规模与产出增长关系的确定：蒙特卡罗模拟证据

Sriwijaya International Journal of Dynamic Economics and Business Pub Date : 2021-09-24 DOI: 10.29259/SIJDEB.V4I2.139-160

D. Umoru, J. Onimawo

{"title":"Determination of Optimal Size of Government in Relation to Output Growth in Nigeria: A Monte Carlo Simulation Evidence","authors":"D. Umoru, J. Onimawo","doi":"10.29259/SIJDEB.V4I2.139-160","DOIUrl":"https://doi.org/10.29259/SIJDEB.V4I2.139-160","url":null,"abstract":"This paper attempted to estimate optimal size of public sector that prompts positive output growth in Nigeria based on Monte Carlo simulation of estimated parameters of an error correction model having controlled for regime effect. Our motivation derives from economic theory that absence of government could be injurious to output growth culminating in unavailability of contracts and public goods. Using different policy scenarios of public sector share in GDP, the study validates and supports the tenets of Rahn Curve that economy shrinks when government grows enormous as we found 40% public sector spending as proportion of GDP as optimal public sector size that stimulates positive growth rate of about 0.095% having controlled for regime effect. By implication, our original contribution in this study is amplified on our empirics that public sector role in Nigerian economy is less than or equal to 40%. Consequently, any size of public sector beyond forty percent is economically destructive as it capable of stimulating negative spill overs on the economy due to growing taxes and public debt repayment. Hence, public sector spending should be significantly less than forty percent or at most forty percent for purpose of economic growth. This indeed translates to enforcing responsible fiscal policy centred on forty percent public sector size.","PeriodicalId":32395,"journal":{"name":"Sriwijaya International Journal of Dynamic Economics and Business","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42866137","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: 1

Human Development Index (HDI) in Lampung Province Period 2013-2018 2013-2018年楠榜省人类发展指数

Sriwijaya International Journal of Dynamic Economics and Business Pub Date : 2021-09-24 DOI: 10.29259/SIJDEB.V4I2.119-128

Ambya Ambya

引用次数: 1

Portfolio Asset Allocation Decisions: A Meta-Analysis 投资组合资产配置决策:一个元分析

Sriwijaya International Journal of Dynamic Economics and Business Pub Date : 2021-09-24 DOI: 10.29259/SIJDEB.V4I2.95-102

Gusni Gusni, N. Nugraha

引用次数: 0

Escalation of Commitment: Supporting Role from Accountants 承诺的升级：会计师的支持作用

Sriwijaya International Journal of Dynamic Economics and Business Pub Date : 2021-09-24 DOI: 10.29259/SIJDEB.V4I2.87-94

Agil Novriansa, Ahmad Subeki, Aryanto Aryanto

{"title":"Escalation of Commitment: Supporting Role from Accountants","authors":"Agil Novriansa, Ahmad Subeki, Aryanto Aryanto","doi":"10.29259/SIJDEB.V4I2.87-94","DOIUrl":"https://doi.org/10.29259/SIJDEB.V4I2.87-94","url":null,"abstract":"Previous research has mostly examined the phenomenon of escalation of commitment in the context of decision making by managers in an investment project. However, in the capital budgeting process, before making investment decisions managers tend to consider information produced by accountants. This study examines the phenomenon of escalation of commitment using the perspective of supporting role of accountants as the party that provides information for investment decision making by managers, especially in the presence of sunk costs. This study uses a laboratory experimental method. The sample in this study are 156 undergraduate students majoring in Accounting who had passed Financial Accounting and Management Accounting courses. Based on the results of the independent sample t-test, it shows that accountants who experienced sunk cost conditions tend to provide reports that directed managers towards escalation of commitment behavior compared to accountants who do not experience sunk cost conditions. The presence of sunk cost makes accountants have better mind frame to get the possibility of profit compared with a definite loss so that the decisions they make tend to provide reports that lead to the escalation of commitment behavior.","PeriodicalId":32395,"journal":{"name":"Sriwijaya International Journal of Dynamic Economics and Business","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42762313","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

Analysis of Internal Control of Good Corporate Governance and Fraud Prevention (Study at the Regional Government of Jambi City) 良好公司治理和欺诈预防的内部控制分析（以占碑市地方政府为例）

Sriwijaya International Journal of Dynamic Economics and Business Pub Date : 2021-09-24 DOI: 10.29259/SIJDEB.V4I2.103-118

Netty Herawaty, Riski Hernando

引用次数: 9

The Role of Ethical Environment in Reducing Escalation of Commitment Bias 伦理环境在减少承诺偏差升级中的作用

Sriwijaya International Journal of Dynamic Economics and Business Pub Date : 2021-09-24 DOI: 10.29259/SIJDEB.V4I2.129-138

T. Wahyudi, Y. Yusnaini, Agil Novriansa

{"title":"The Role of Ethical Environment in Reducing Escalation of Commitment Bias","authors":"T. Wahyudi, Y. Yusnaini, Agil Novriansa","doi":"10.29259/SIJDEB.V4I2.129-138","DOIUrl":"https://doi.org/10.29259/SIJDEB.V4I2.129-138","url":null,"abstract":"Several empirical studies have shown that decision makers tend to experience an escalation of commitment bias, namely a tendency to continue investment projects that are less profitable, even though there is information of the less profitable project performance and that other available alternative investment opportunities are more profitable in the future. This study aims to improve the manager's decision making behavior model by considering the ethical environment as one of the factors that influence investment project evaluation decisions. More specifically, this study empirically examines the ethical environment as a strategy to reduce the tendency for escalation of commitment behavior. This study uses a laboratory experimental method with a 2 x 2 factorial experimental design between subject with adverse selection (present / absent) and ethical environment (strong / weak). The research sample consisted of 246 undergraduate and postgraduate students in Accounting and Management who acted as investment project managers. Based on ANOVA analysis results, it shows that managers who experience adverse selection conditions tend to continue unfavorable projects (conduct escalation of commitment). In addition, the results of this study also show that the tendency of managers to end investment projects that are not profitable for managers who are in a condition of a strong ethical environment will be greater when they experience adverse selection conditions compared to when they do not experience it.","PeriodicalId":32395,"journal":{"name":"Sriwijaya International Journal of Dynamic Economics and Business","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42661852","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

Two Decades of Organizational Ethics: A Systematic Review 组织伦理学的二十年:系统回顾

Sriwijaya International Journal of Dynamic Economics and Business Pub Date : 2021-08-24 DOI: 10.29259/sijdeb.v1i2.157-172

Maryam Ma’aruf Yakubu, U. Abbas, U. Zubairu

引用次数: 0

Maqashid Syariah in Practical Sustainability Report (Case Study of BUMN in South Sumatra) Maqashid Syariah在实际可持续性报告中（南苏门答腊BUMN的案例研究）

Sriwijaya International Journal of Dynamic Economics and Business Pub Date : 2021-08-24 DOI: 10.29259/sijdeb.v1i2.173-190

M. Farhan, Media Kusumawardani, A. Bashir, Achmad Soediro

{"title":"Maqashid Syariah in Practical Sustainability Report (Case Study of BUMN in South Sumatra)","authors":"M. Farhan, Media Kusumawardani, A. Bashir, Achmad Soediro","doi":"10.29259/sijdeb.v1i2.173-190","DOIUrl":"https://doi.org/10.29259/sijdeb.v1i2.173-190","url":null,"abstract":"The expectations of various parties regarding accounting in the future are to produce relevant, reliable and comparable information for all parties in assessing and making economic decisions that are more friendly to society and the environment. Factors that must be owned by an entity as a form of concern for the entity towards an environment are: (1). Having attention to the environment (Environmental awareness) itself, then followed by; (2). The organization's involvement in environmental issues (Environmental Involvement). The follow-up of these two factors are; (3). Environmental Reporting, lastly enhanced by; (4). Environmental Auditing which measures and evaluates organizational performance. These activities are formulated into a Suistainability Report, which is compiled in combination with the company's Annual Report or a separate report. The essence of the theory of maqashid al-syari'ah is to realize goodness as well as to avoid badness, or to benefit (mashlahat) and reject madharat. The object of this study were 2 state-owned companies operating in the South Sumatra region with 352 respondents involved. This research uses quantitative methods with primary data. The dependent variable was maqashid syariah, while the independent variable was economic categories, environment categories, and social categories with indicators adopted from Global Reporting Innitiative (GRI). The results of this study indicate that the economic categories, environment categories, and social categories have a positive influence on maqashid syariah.","PeriodicalId":32395,"journal":{"name":"Sriwijaya International Journal of Dynamic Economics and Business","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49301666","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