International Journal of Academic Research in Accounting, Finance and Management Sciences最新文献_第10页

Effect of Non-Current Assets on The Financial Performance of Manufacturing Firms in Nigeria 非流动资产对尼日利亚制造业企业财务绩效的影响

International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2023-06-21 DOI: 10.6007/ijarafms/v13-i2/16933

Chinedu Innocent Enekwe, Sunday Eze Ayogu, Adeleke Danjuma Bolaji

{"title":"Effect of Non-Current Assets on The Financial Performance of Manufacturing Firms in Nigeria","authors":"Chinedu Innocent Enekwe, Sunday Eze Ayogu, Adeleke Danjuma Bolaji","doi":"10.6007/ijarafms/v13-i2/16933","DOIUrl":"https://doi.org/10.6007/ijarafms/v13-i2/16933","url":null,"abstract":"The study examined the effect of non-current assets on the financial performance of manufacturing firms in Nigeria. The independent variable is non-current assets, proxied by the log of non-current assets, with two control variables (firm size and leverage), while the dependent variable is financial performance, proxied by return on assets (ROA). The ex-post facto research design made use of secondary data drawn from the annual reports and accounts of four (4) companies in the listed consumer goods sector of the Nigerian economy, covering a period of ten (10) years from 2010 to 2019, both years inclusive. The theories of this study were anchored in dynamic theory and organic theory. The E-Views version 9.0 software statistical package was used to run the panel ordinary least squares (OLS) for the study. The multiple regression model was applied to determine the extent of the effect of the independent variable (non-current assets) on the dependent variable (financial performance) of the companies under investigation. The regression result revealed that non-current assets (NCA) have a positive but insignificant effect on the return on assets (ROA) of listed consumer goods companies in Nigeria. Based on the findings, the researchers recommended that management ensure that the amount spent on acquiring non-current assets for the company is monitored and controlled in order to increase their financial performance (profit).","PeriodicalId":333103,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127545094","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

Behavioral Intention and The Influence of Demographic Factors in Purchasing Environmentally Sustainable Products among Residents in Petaling Petaling居民购买环境可持续产品的行为意向及人口因素的影响

International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2023-06-20 DOI: 10.6007/ijarafms/v13-i2/18024

Asiyah Kassim, Athirah, Asiyah Kassim, E. Setijaningrum

{"title":"Behavioral Intention and The Influence of Demographic Factors in Purchasing Environmentally Sustainable Products among Residents in Petaling","authors":"Asiyah Kassim, Athirah, Asiyah Kassim, E. Setijaningrum","doi":"10.6007/ijarafms/v13-i2/18024","DOIUrl":"https://doi.org/10.6007/ijarafms/v13-i2/18024","url":null,"abstract":"The National Sustainable Consumption and Production (SCP) Blueprint 2016-2030 by Malaysia government highlighted the cultivation of green growth through consumption and production activities. The policy indicated the cruciality to explore the determinants of purchasing behavioral intention of consumers on eco-friendly products. This study thus aims to determine the relationship between the Theory of Planned Behavior (TPB) components and the purchasing behavioral intention for environmentally sustainable products. Limited literature on the influence of demographic factors towards purchasing intention, motivates this study to also examine the influence of moderating variables: gender, and level of education on TPB components and the purchasing behavioral intention of environmentally sustainable products. This study employs Pearson Correlation, and Hayes PROCESS analysis for quantitative analysis involving 390 respondents living in the District of Petaling. The study showed that all the components of TPB; attitude (P=0.000), subjective norm (P=0.000) and perceived behavioral control (P=0.000), appeared to have a significant relationship with the purchasing behavioral intention for environmentally sustainable products. For moderating effect, the study found that Gender indicated mixed results in which it influences attitude (P=0.0033) and subjective norm (P=0.0425) but not for perceived behavioral control (0.3070) while education level exhibited influence towards all the components of TPB and purchasing behavioral intention (P<0.05).","PeriodicalId":333103,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115693044","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

Developing a Measuring Tool for Learners’ Satisfaction in Synchronous Learning Environments 同步学习环境下学习者满意度测量工具的研究

International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2023-06-20 DOI: 10.6007/ijarafms/v13-i2/18015

Nor'ain Mohd Ramli, Mohammad Radzi Manap, Aini Akmar Mohd Kasim, Nadiah Anuar, A. A. Zamin, Azwin Arif Abdul Rahim

{"title":"Developing a Measuring Tool for Learners’ Satisfaction in Synchronous Learning Environments","authors":"Nor'ain Mohd Ramli, Mohammad Radzi Manap, Aini Akmar Mohd Kasim, Nadiah Anuar, A. A. Zamin, Azwin Arif Abdul Rahim","doi":"10.6007/ijarafms/v13-i2/18015","DOIUrl":"https://doi.org/10.6007/ijarafms/v13-i2/18015","url":null,"abstract":"The challenges faced by the language learners of Universiti Teknologi MARA (UiTM) in synchronous learning platform are much discussed and researched by the academics. In particular, this study investigates a research instrument or tool that is used to describe the online learning engagement issues faced by the students. This Student Learning and Satisfaction in Online Learning Environments (SLS-OLE) survey was distributed to 150 students of UiTM to analyse and measure the relationships among the variables using exploratory factor analysis (Structural Equation Model approach). The variables are course organization/structure, learner interaction, student engagement, instructor presence, student satisfaction, and perceived learning. The respondents involved were undergraduates who went through Online Distance Learning (ODL) during the Movement Control Order due to COVID 19 pandemic. The findings of this study discovered that certain items and sections of the survey like “I learned less in the course than I anticipated” under Perceived Learning may not be relevant to UiTM students. Therefore, these findings allow the researchers to verify and improve the survey to gather more accurate data that represents the issues of online learning engagement in ODL synchronous learning of UiTM.","PeriodicalId":333103,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"73 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114111609","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

Determining the Credit Score Ranking of Malaysian Publicly Traded Companies Using A Merging of The Kmv Merton Model, Financial Ratios and Credit Ratings 利用Kmv Merton模型、财务比率和信用评级的合并来确定马来西亚上市公司的信用评分排名

International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2023-06-20 DOI: 10.6007/ijarafms/v13-i2/17303

Afifah Mansor, Aqilah Syazana Ab Hamid, Jenna Hawa Jamal Abdul, Norliza Muhamad Yusof

引用次数: 0

The Evidence of The Day of The Week Effect (Dow) on Islamic Stock Market Return in Relation to Calendar Anomalies 一周中的一天效应(道琼斯)对伊斯兰股票市场回报与日历异常相关的证据

International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2023-06-20 DOI: 10.6007/ijarafms/v13-i2/17509

Norashikin Adam, N. Yacob, Wan Rasyidah Binti Wan Musa

引用次数: 0

Effect of Short-Term Debt on Sales Growth in Food and Beverage Companies 短期债务对食品和饮料公司销售增长的影响

International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2023-06-19 DOI: 10.6007/ijarafms/v13-i2/17815

Ahmad Nur Budi Utama, Liona Efrina

引用次数: 0

Prostitution and Motherhood: No Motherhood vs. Good and Bad Mothers 卖淫与母性:没有母性vs.好母亲与坏母亲

International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2023-06-19 DOI: 10.6007/ijarafms/v13-i2/18022

Alia Shahira Mohamad Faudzi, Y. Ahmad, Siti Nur Fathanah Abd Hamid

引用次数: 0

The Influence of Managerial Competencies on the Performance of Small and Medium Enterprises in Jordan 管理胜任力对约旦中小企业绩效的影响

International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2023-06-19 DOI: 10.6007/ijarafms/v13-i2/17635

K. Amayreh

引用次数: 0

Blockchain Technology a Structural Shifts in Banking Sector: Consumer-Oriented Measures 区块链技术是银行业的结构性转变:以消费者为导向的措施

International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2023-06-18 DOI: 10.6007/ijarafms/v13-i2/18019

Wan Liza Md Amin, Syuhaeda Aeni Mat Ali, Syukrina Alini Mat Ali, Nur Shima Jusoh, Mawwadah Munirah Zulfakar

引用次数: 0

Phd Clinic and Knowledge Endowment: A Smart, Online Partnership Between Academic Library and Postgraduate Academic Consultants During The Covid 19 Pandemic 博士诊所和知识捐赠:大学图书馆和研究生学术顾问在Covid - 19大流行期间的智能在线合作伙伴关系

International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2023-06-18 DOI: 10.6007/ijarafms/v13-i2/18065

Zalifah Awang Zakar, Saidatul Akmar Ismail, Suriana Che Daud

引用次数: 0