International Journal of Business, Economics and Management最新文献_第7页

Income Smoothing, Earnings Management and the Credibility of Accounting Information 收益平滑、盈余管理与会计信息可信度

International Journal of Business, Economics and Management Pub Date : 1900-01-01 DOI: 10.18488/journal.62.2021.84.292.306

G. Ogundajo, T. Asaolu, A. Ajayi, E. Otitolaiye, Afolake Ogunfowora

{"title":"Income Smoothing, Earnings Management and the Credibility of Accounting Information","authors":"G. Ogundajo, T. Asaolu, A. Ajayi, E. Otitolaiye, Afolake Ogunfowora","doi":"10.18488/journal.62.2021.84.292.306","DOIUrl":"https://doi.org/10.18488/journal.62.2021.84.292.306","url":null,"abstract":"This study investigated the effect of income smoothing and earning management on the credibility of accounting information of listed manufacturing companies in Nigeria. Data used were extracted from the annual reports and accounts of the selected sixteen (16) firms for a period of 10 years (2010-2019) while content analysis was adopted in measuring accounting information credibility. Multiple linear regression analysis (OLS) method was adopted for the analysis. The result revealed that income smoothing and earnings management had statistically insignificant effect on fundamental qualitative characteristics (FQC), while income smoothing and earnings management had statistically significant effect on enhancing qualitative characteristics (EQC). However, the study obtained that income smoothing and earnings management had positive and significant effect on the credibility of accounting information of the listed manufacturing companies in Nigeria. The study opined that managers should ensure that accounting information is credible, possesses desirable accounting information qualities of relevance, and faithful representation, also verifiable, comparable, understandability, and timeliness. Contribution/Originality: This study is one of very few studies which have investigated how earnings management practices impacted on objectivity of reported financial information and breach of investors’ trust in the management due to information asymmetry.","PeriodicalId":416720,"journal":{"name":"International Journal of Business, Economics and Management","volume":"8 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":"122190252","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: 3

The Impact of Trade on Poverty in Sub-Saharan Africa: Do Sources Matter? 贸易对撒哈拉以南非洲贫困的影响:来源重要吗?

International Journal of Business, Economics and Management Pub Date : 1900-01-01 DOI: 10.18488/JOURNAL.62.2021.83.234.244

Regret Sunge, Nyasha B. Kumbula, Biatrice S. Makamba

{"title":"The Impact of Trade on Poverty in Sub-Saharan Africa: Do Sources Matter?","authors":"Regret Sunge, Nyasha B. Kumbula, Biatrice S. Makamba","doi":"10.18488/JOURNAL.62.2021.83.234.244","DOIUrl":"https://doi.org/10.18488/JOURNAL.62.2021.83.234.244","url":null,"abstract":"Global trade development has provided noteworthy global poverty gains since the 1990s. Accordingly, Africa has gradually engaged itself in trade and trade policy reforms through multilateral and regional trade agreements among other initiatives. Nonetheless, poverty levels in the Sub-Saharan Africa (SSA) region remain relatively high. Recognizing that existing evidence on trade-poverty nexus is based on aggregate trade, we provide a new perspective on SSA by disaggregating trade by sources for the period 2003-2017. We employed the Generalised Method of Moments (GMM) estimation of a panel data model derived from the Modified Basic Household Model and Neo-Conservative Poverty Theory for analysis. The results document poverty gains from trade liberalization, with the extent varying according to sources. Specifically, trade from MENA and within SSA was found to offer more gains. Furthermore, findings suggest that poverty gains from trade are strengthened with better institutional quality. It follows that to accelerate poverty gains from trade liberalization, SSA should promote intra-Africa trade as well as trade with MENA countries. To accelerate the gains, Africa has to invest in better institutions, in particular, to improve governance and corruption eradication. Contribution/Originality: This study contributes to existing literature on trade-poverty nexus in two ways. Firstly, instead of basing conclusions on aggregate trade, we focus on trade by sources. We disaggregate SSA’s trade by regional sources. Secondly, we introduce control of corruption interaction term to control for institutional quality in the analysis.","PeriodicalId":416720,"journal":{"name":"International Journal of Business, Economics and Management","volume":"3 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":"133296093","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 Contingent Fit between Management Control System and Capabilities on Sustainability Performance 管理控制体系与可持续绩效能力的偶然性契合

International Journal of Business, Economics and Management Pub Date : 1900-01-01 DOI: 10.18488/journal.62.2020.76.375.386

Iin Rosini, J. Gunawan, D. R. Hakim

引用次数: 1

The Role of Emotional Intelligence in Project Success, Mediated by the Management of Conflict, Communication and Trust 情绪智力在项目成功中的作用:冲突、沟通和信任管理的中介作用

International Journal of Business, Economics and Management Pub Date : 1900-01-01 DOI: 10.18488/journal.62.2021.85.372.389

Samir Cavaletti, Flavio Santino Bizarrias, Renato Penha, Luciano Ferreira da Silva

引用次数: 1

The Effects of The Covid-19 Pandemic on Exploitative and Explorative Strategies of Pharmaceutical Industries in Brazil 新冠肺炎疫情对巴西制药业开发探索战略的影响

International Journal of Business, Economics and Management Pub Date : 1900-01-01 DOI: 10.18488/JOURNAL.62.2021.83.165.180

Macário Neri Ferreira Neto, Sérgio Henrique Arruda Cavalcante Forte, F. Araújo, Cristiane Maria Galvao Viana

引用次数: 0

Determinant Analysis of Productivity on Rice Management in Indonesia 印度尼西亚水稻经营生产力的决定因素分析

International Journal of Business, Economics and Management Pub Date : 1900-01-01 DOI: 10.18488/journal.62.2019.66.369.383

M. Salim, Darwati Susilastuti, H. Oktavia

引用次数: 1

International Business Expansion: The Roles of Affiliation and Ownership 国际业务扩张:隶属关系和所有权的作用

International Journal of Business, Economics and Management Pub Date : 1900-01-01 DOI: 10.18488/journal.62.2020.76.427.441

Roxana Wright

{"title":"International Business Expansion: The Roles of Affiliation and Ownership","authors":"Roxana Wright","doi":"10.18488/journal.62.2020.76.427.441","DOIUrl":"https://doi.org/10.18488/journal.62.2020.76.427.441","url":null,"abstract":"The study provides a unique perspective that transcends firm motivations to understand business expansion outcomes, investigating the expansion connection with geography and the characteristics of the companies that pursue it. Specifically, the research evaluates whether selected factors related to the origin and location of expansion, the company’s ownership status and affiliation, and the ho me and host regions predict a compa ny’s expansion actions as international or domestic. The study uses a random sampling research design and a large sample of instances of company expansion, defined broadly as direct and indirect investments and business development actions. The procedure investigates the phenomenon over the long run, with a focus on prediction. The analysis concludes that affiliation position determines expansion type, with parent companies more likely to pursue international expansion. The paper also offers better understanding of the regions where international business development is more likely, with comparative findings in North America and Europe. Contribution/Originality: This study documents direct and indirect investments and business development actions based on a large data set, providing a unique perspective on international expansion. This study is one of very few studies which have investigated business expansion in the aggregate and in relation to business group affiliation and ownership status. type, of and host of home gross fixed predictive status.","PeriodicalId":416720,"journal":{"name":"International Journal of Business, Economics and Management","volume":"85 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":"116103843","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

Interest Rate Ceilings and Financial Exclusion in Kenya: Evidence from Commercial Banks’ Sectoral Credit Distribution 肯尼亚的利率上限和金融排斥:来自商业银行部门信贷分配的证据

International Journal of Business, Economics and Management Pub Date : 1900-01-01 DOI: 10.18488/journal.62.2020.75.301.309

Loice Koskei

{"title":"Interest Rate Ceilings and Financial Exclusion in Kenya: Evidence from Commercial Banks’ Sectoral Credit Distribution","authors":"Loice Koskei","doi":"10.18488/journal.62.2020.75.301.309","DOIUrl":"https://doi.org/10.18488/journal.62.2020.75.301.309","url":null,"abstract":"The Finance Act that was amended in November 2019 in Kenya saw the removal of the caps on interest charged on loans. The motive of repeal of interest rate caps was to encourage the commercial banks to offer credit to Micro, Small and Medium Enterprises (MSMEs) and other sectors of the economy. The interest rate caps that were implemented in September 2016 led to a significant reduction in lending to the private sector and in particular the small and medium size enterprises and the rural poor which were financially excluded by commercial banks. The main objective of the study was to find out whether interest rate caps contributed to financial exclusion in Kenya’s commercial banks’ sectoral credit portfolio. The target population of the study was 11 private sectors that benefit from commercial banks credit in Kenya. Secondary balanced panel monthly data spanning from January 2016 to December 2019 was used in the study. Fixed effects panel data regression model was used to analyze the data. The results from the study showed a positive and statistically significant relationship between interest rate ceiling and financial exclusion implying that interest rate ceilings affects credit access leading to financial exclusion in Kenya. The results for inflation rate indicated a negative but statistically significant relationship between inflation and financial exclusion implying that inflation affects loan credit growth. The results for exchange rate and public debt are statistically insignificant, suggesting that they do not have an effect on credit access in Kenya’s commercial banks. Contribution/Originality: This study is one of very few studies which have investigated on the effect of interest rate ceilings on financial exclusion in Kenya by focusing on stock of credit to private sector using fixed effects panel data regression model.","PeriodicalId":416720,"journal":{"name":"International Journal of Business, Economics and Management","volume":"53 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":"116201981","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 Influence of Institutional Voids in the Institutionalization of Bitcoins as a Currency 制度空白对比特币作为货币制度化的影响

International Journal of Business, Economics and Management Pub Date : 1900-01-01 DOI: 10.18488/JOURNAL.62.2021.83.219.233

Maike Rafael Sa, J. Verschoore, J. Monticelli

引用次数: 0

Determinants of Technical Efficiency of Hospitals in Kenya: 2012-2016 肯尼亚医院技术效率的决定因素:2012-2016

International Journal of Business, Economics and Management Pub Date : 1900-01-01 DOI: 10.18488/journal.62.2021.81.19.30

Samuel O. Oyieke, N. Osoro, John Innocent Karamagi

引用次数: 0