International Journal of Emerging Trends in Social Sciences最新文献

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Evaluation of Return on Assets on Market Capitalization of Quoted Construction/Real Estate and Conglomerate Companies in Nigeria 尼日利亚建筑/房地产及综合企业上市公司市值资产收益率评估
International Journal of Emerging Trends in Social Sciences Pub Date : 1900-01-01 DOI: 10.20448/2001.91.42.50
Omidiji David Olugbenga, A. Festus, Ajayi-Owoeye Ayooluwa Olotu
{"title":"Evaluation of Return on Assets on Market Capitalization of Quoted Construction/Real Estate and Conglomerate Companies in Nigeria","authors":"Omidiji David Olugbenga, A. Festus, Ajayi-Owoeye Ayooluwa Olotu","doi":"10.20448/2001.91.42.50","DOIUrl":"https://doi.org/10.20448/2001.91.42.50","url":null,"abstract":"The firm assets earning power has been a subject of discussion globally in relation to the value of a firm due to various decisions of managers and the effect it has on company ’s performance. Various corporate actions and information about the companies are disseminated over time and studies have shown the effect on firms’ value. This study examined the effect of return o n asset on market capitalization of listed construction/real estate and conglomerate companies in Nigeria. The study adopted ex-post facto research design. A sample of 8 construction/real estate and 5 conglomerate companies from a target population of 168 firms listed on the Nigerian Stock Exchange (NSE) during the study period (2010-2018) was purposively drawn. The study used secondary data from the NSE, CBN and companies’ data on the Bloomberg Terminals. Validity and reliability were premised on the statutory audit of the financial statements. The data was analyzed using (Correlation and Regression) statistics. The findings in this study shows that return on asset has significant effect on the market capitalization of the selected quoted construction/real estate and conglomerate companies in Nigeria. This study recommends that the construction/real estate and conglomerate companies should create policies that will encourage proper utilization of its assets for a better return which will encourage investors an d subsequently the firms’ value . interests.","PeriodicalId":396341,"journal":{"name":"International Journal of Emerging Trends in Social Sciences","volume":"113 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124692637","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
Earnings Quality: Impact of Income Smoothing, Earnings Persistence, Book Tax Difference with Good Corporate Governance as Moderation 盈余质量:收益平滑、盈余持续性、账面税收差异对良好公司治理的影响
International Journal of Emerging Trends in Social Sciences Pub Date : 1900-01-01 DOI: 10.20448/2001.111.1.9
Feber Sormin, Titik Aryati
{"title":"Earnings Quality: Impact of Income Smoothing, Earnings Persistence, Book Tax Difference with Good Corporate Governance as Moderation","authors":"Feber Sormin, Titik Aryati","doi":"10.20448/2001.111.1.9","DOIUrl":"https://doi.org/10.20448/2001.111.1.9","url":null,"abstract":"This study has a purpose to determine the effect of Income Smoothing, Earnings Persistence, Book Tax Difference on Earnings Quality and moderating effect of Good Corporate Governance. Using 98 sample data from manufacturing entities on the Indonesia Stock Exchange in 2015-2020, a negative effect of earnings persistence on earnings quality, and a positive effect of differential book tax on earnings quality found in this study, while income smoothing does not. In addition, it was found that good corporate governance by institutional ownership as a proxy strengthens the effect of income smoothing on earnings quality and weakens the effect of book-tax differences on earnings quality. This finding can be used by investors in assessing the quality of earnings from financial information issued by issuers so that future earnings prediction analysis can be measured properly so that the desired return target is achieved.","PeriodicalId":396341,"journal":{"name":"International Journal of Emerging Trends in Social Sciences","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130963138","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: 2
Customer-Classified Intracity Fruit Distribution Path Optimization: A Case Study in Jining, China 顾客分类城市水果配送路径优化——以济宁市为例
International Journal of Emerging Trends in Social Sciences Pub Date : 1900-01-01 DOI: 10.20448/2001.111.10.17
Pan Huiyi, Wang Qianyi, Zhao Yiding
{"title":"Customer-Classified Intracity Fruit Distribution Path Optimization: A Case Study in Jining, China","authors":"Pan Huiyi, Wang Qianyi, Zhao Yiding","doi":"10.20448/2001.111.10.17","DOIUrl":"https://doi.org/10.20448/2001.111.10.17","url":null,"abstract":"With the development of technology and economy, customer satisfaction is becoming increasingly important to businesses. Customers expect more in regard to product quality, personalised service and delivery date. This study randomly selected customers from a small-to-medium sized company in China as case study and used a K-Means cluster analysis approach to present the available management in logistics. The mileage saving method was also used to contribute the distribution path planning. This resulted in a more scientific distribution route based on comparative analysis, which helped the target company save resources and improve efficiency. This study helped companies effectively identify customer value by combining customer classification with intracity distribution path optimization. Simultaneously, it provides possible empirical reference to service quality improvement, the distribution path optimization, the resource wasting reduction and the companies’ operation efficiency enhancement. It enriches the current literature about food distribution path optimization for small and medium sized food company.","PeriodicalId":396341,"journal":{"name":"International Journal of Emerging Trends in Social Sciences","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122464299","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
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