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Evaluation of financial soundness of Indian auto Ancillary industries using Altman Z-rate model 用Altman Z-rate模型评价印度汽车配套产业财务稳健性

Accounting Pub Date : 2023-01-01 DOI: 10.5267/j.ac.2023.1.002

K. Krishnamoorthy, R. Vijayapriya

{"title":"Evaluation of financial soundness of Indian auto Ancillary industries using Altman Z-rate model","authors":"K. Krishnamoorthy, R. Vijayapriya","doi":"10.5267/j.ac.2023.1.002","DOIUrl":"https://doi.org/10.5267/j.ac.2023.1.002","url":null,"abstract":"The automobile industry is an obvious indication of a country's economic development. Because it requires high performance and quality parts, it is also an innovation and comprehension intensive sector. Because of its deep forward and backward links with many key segments of the economy, the automobile sector is also prominent in India. Because of the strong supply support provided by various auto ancillary manufacturing companies, this sector has a strong multiplier effect and has the potential to be a driver of economic growth. The auto ancillary market is focused on the production and sale of transitional equipment and automotive parts used in the manufacture of automobiles. It is an important part of India's automotive industry. Such industries allow vehicle manufacturers to concentrate on their core competencies. The auto ancillary manufacturing Industry, with its high growth prospects, is one of the emerging industries in Indian markets. The Altman Z rating is a beneficial expedient for identifying a company's economic resilience and the probability of insolvency. The Z rating method was once used in this to find out to check the economic fitness of Indian auto ancillary manufacturing companies. The economic facts of 10 auto ancillary manufacturing companies listed groups on the National Stock Exchange (NSE) have been used to study each unique and rising market Altman Z rating formulae. The findings point out that not all the enterprises listed on the NSE are financially healthy. According to the study, some of the Indian auto ancillary manufacturing companies are sound and dependable without few companies, and some of the auto ancillary manufacturing companies are not likely to face monetary misery or insolvency soon.","PeriodicalId":7317,"journal":{"name":"Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70748585","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 effects of profit volatility, income smoothing, good corporate governance and non-performing financing on profit quality of sharia commercial banks 利润波动、收入平滑、良好公司治理和不良融资对伊斯兰商业银行利润质量的影响

Accounting Pub Date : 2023-01-01 DOI: 10.5267/j.ac.2022.9.003

Amy Kurniasari, M. Adam, U. Hamdan

{"title":"The effects of profit volatility, income smoothing, good corporate governance and non-performing financing on profit quality of sharia commercial banks","authors":"Amy Kurniasari, M. Adam, U. Hamdan","doi":"10.5267/j.ac.2022.9.003","DOIUrl":"https://doi.org/10.5267/j.ac.2022.9.003","url":null,"abstract":"The purpose of this study was to analyse the effects of profit volatility (X1), income smoothing (X2), corporate governance (X3), and non-performing financing (X4) on profit quality (Y) of sharia banks in Indonesia. The samples of this study were 10 sharia commercial banks in the period of 2012-2018 with 66 panel data that had been tested for outliers and normality. This study used a purposive sampling method, and it used the classical assumption tests, namely multicollinearity, autocorrelation, heteroscedasticity, and normality tests. This study used panel data regression analysis. The results of the study showed that profit volatility was detrimental to profit quality as evidenced by a beta coefficient of 0.0929 and the significance level of 0.1100, income smoothing was detrimental to profit quality as evidenced by a beta coefficient of -0.015 and the significance level of 0.1009, corporate governance had a negative influence on profit quality as evidenced by a beta coefficient of 0.0468 and the significance level of 0.293, non-performing financing was detrimental to profit quality as evidenced by a beta coefficient of -0.0096 and the significance level of 0.9139. The predictive ability of the four variables on profit quality was 16.34% while the remaining 83.66% was influenced by other factors not included in the research model.","PeriodicalId":7317,"journal":{"name":"Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70748867","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

Basel accord capital regulations and financial risk management: Empirical evidence from Pakistan’s financial institutions 巴塞尔协议资本监管与金融风险管理:来自巴基斯坦金融机构的经验证据

Accounting Pub Date : 2023-01-01 DOI: 10.5267/j.ac.2022.10.001

Adnan Bashir, M. Khan, M. Sajid, S. Sorooshian

{"title":"Basel accord capital regulations and financial risk management: Empirical evidence from Pakistan’s financial institutions","authors":"Adnan Bashir, M. Khan, M. Sajid, S. Sorooshian","doi":"10.5267/j.ac.2022.10.001","DOIUrl":"https://doi.org/10.5267/j.ac.2022.10.001","url":null,"abstract":"The Pakistani banking sector has shown tremendous growth in the last two decades and witnessed strategic reforms including the implementation of Basel regulations. The objective of this study is to investigate the effect of Basel capital regulations on the various proxies of the financial performance of the Pakistani commercial banks. This study uses three different proxies to assess the effectiveness of the Basel capital regulations on the financial performance of Pakistani commercial banks from 2006 to 2018 and quantifies the effect of different Basel accords on the banking sector of Pakistan using the dynamic panel data estimation technique. In addition, the effect of the Global Financial Crisis (2008) on the financial performance of Pakistani banks has also been evaluated. The results indicate that Basel II and Basel III capital regulations have affected the banks’ profitability differently. Capital regulations of Basel II have increased the performance while capital requirements of Basel III have not affected the financial performance of Pakistani banks, pointing towards the ineffectiveness of Basel III capital regulations. Besides, there has been no change observed in the financial performance of Pakistani banks during the Global Financial Crisis (2008). Overall, the results of the Generalized Method of Moments (GMM) technique show that Basel capital regulations enhance the financial performance of the Pakistani banking sector.","PeriodicalId":7317,"journal":{"name":"Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70748474","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

The effects of board characteristics and firm size on firm value and financial performance 董事会特征和公司规模对公司价值和财务绩效的影响

Accounting Pub Date : 2023-01-01 DOI: 10.5267/j.ac.2023.6.002

S. Riyadi, D. Arif, Abdul Halik, Kurnia Dwi Ariestya

引用次数: 0

Directors’ compensation and firm performance in pharmaceuticals, chemicals and paper industry of Bangladesh 孟加拉国制药、化工和造纸行业董事薪酬与公司绩效

Accounting Pub Date : 2023-01-01 DOI: 10.5267/j.ac.2023.6.001

Sadia Sultana Hoque, M. S. Islam

{"title":"Directors’ compensation and firm performance in pharmaceuticals, chemicals and paper industry of Bangladesh","authors":"Sadia Sultana Hoque, M. S. Islam","doi":"10.5267/j.ac.2023.6.001","DOIUrl":"https://doi.org/10.5267/j.ac.2023.6.001","url":null,"abstract":"Theories working in the developed world sometimes fail to prove their accuracy in the developing world. So, researchers study these theories based on various countries, on different timelines as the real world is not so straight forward as theories & assumptions. In Bangladesh, very little work has been done regarding the effect of directors’ compensation on firm performance. So, this study has been undertaken to examine the relationship between these two. To test the theory a model comprising the age of the firm, log value of its assets, total asset turnover, firm size, and firm performance was developed. Using a sample of 38 listed firms of DSE from the Pharmaceutical & Chemical and Paper & Printing Industry as per the DSE website fixed-effect model & random effect model was run on the data from 2015 to 2021. And as the Hausman test suggested, the fixed-effect model is chosen to be more fit for BEP (Basic Earning Power). The focus of the study was the impact of directors’ compensation on firm performance. According to the analysis, it showed a negative correlation between directors’ compensation and firm performance. Firm size and asset turnover ratio have moderately positive correlation to the firm’s performance. On the other hand, board independence holds an opposite relation. It was also found that the firm’s age and board size have little to no correlation to the firm’s performance.","PeriodicalId":7317,"journal":{"name":"Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70748608","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

Accounting for goodwill: A literature review 商誉会计:文献综述

Accounting Pub Date : 2023-01-01 DOI: 10.5267/j.ac.2022.9.002

Araceli Amorós Martínez, J. A. Rubio, Mónica Morales

引用次数: 0

Money laundering conviction rate and capital formation in Nigeria 尼日利亚的洗钱定罪率和资本形成

Accounting Pub Date : 2023-01-01 DOI: 10.5267/j.ac.2022.12.001

Okubokeme Derek Opudu, S. Ogoun

{"title":"Money laundering conviction rate and capital formation in Nigeria","authors":"Okubokeme Derek Opudu, S. Ogoun","doi":"10.5267/j.ac.2022.12.001","DOIUrl":"https://doi.org/10.5267/j.ac.2022.12.001","url":null,"abstract":"Drawing from the Financial Action Task Force (FATF, G7) recommendations and the Nigeria Anti-Money Laundering Act that provides the penance and dissuasion for crimes in Nigeria, this study sought to interrogate the efficacy of money laundering conviction rate as an instrument of anti-money laundering policy on capital formation in Nigeria. The study is hinged on contemporary deterrence theory. The study adopted the ex-post facto research design and used quarterly data from 1Q 2010 to 4Q 2019, which was sourced from the Nigerian Financial Intelligence Unit (NFIU), Economic and Financial Crime Commission (EFCC) and CBN statistical reports. Hence, Error Correction Model (ECM) was utilized to analyze the data. The findings indicate that the current money laundering conviction rate (MLCR) has a negative and non-significant effect on capital formation in Nigeria. Therefore, the study concludes that the current conviction rate is too weak to deter the act. Hence, it is recommended that the judicial system be rejigged with enabling legislation and autonomy to strengthen it to hasten the trial of such cases and ease conviction of culpable individuals, without necessarily putting innocent victims at jeopardy. Such autonomy should also be granted to the EFCC, ICPC, NFIU etc. and inter-agency synergy should be encouraged.","PeriodicalId":7317,"journal":{"name":"Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70748387","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

Does board structure influence firm disclosure? Evidence from selected sub-Saharan Africa countries 董事会结构是否影响公司信息披露?来自部分撒哈拉以南非洲国家的证据

Accounting Pub Date : 2023-01-01 DOI: 10.5267/j.ac.2023.3.003

G. Munisi

引用次数: 0

The risk premium in times of financial crisis: an assessment from ICAPM on the MENA region 金融危机时期的风险溢价:ICAPM对中东和北非地区的评估

Accounting Pub Date : 2023-01-01 DOI: 10.5267/j.ac.2022.12.002

Fatma Khalfallah

引用次数: 1

The manager and the accounting information system in small companies 小公司的管理与会计信息系统

Accounting Pub Date : 2023-01-01 DOI: 10.5267/j.ac.2023.7.001

Imen Jammoussi, Mourad Mroua

引用次数: 0