检索结果-南通市图书馆

The Mediating Effect of Corporate Governance on the Relationship Between Accounting Information and Stock Market Return of Listed Entities in Ghana

引用

Journal of Modern Accounting and Auditing 2022年第2期18卷 60-89页

作者： Joseph Kwasi Agyemang barjoyai Bin bardai University of Eswatini ManziniEswatini Al-Madinah International University Kuala LumpurMalaysia

The study examined the mediating effect of corporate governance on the relationship between accounting information and stock market returns of listed entities on the Ghana Stock *** population of the study was forty(40)listed entities from 2007-2019 with 520 firm-year *** study applied a panel regression model that takes unobserved individual heterogeneity and distributional heterogeneity into *** addition,the study employed cross-section dependence test,Levin-Lin-Chu,ImPesaran,Pesaran,Kao,and Larsson cointegration test,fully modified ordinary least square(FMOLS),and dynamic ordinary least square(DOLS).The results of unit root test showed that all the variables are integrated at first ***,the results of cointegration test revealed that accounting information variables were cointegrated in the long *** result of FMOLS and DOLS further revealed that all the accounting information variables with the exception of OCFPS and NTA have a direct insignificant relationship with the stock market *** study revealed that corporate governance which was proxied by board size also strengthens the relationship between TAT and stock market return and NTA and stock market return at 5%significant level under FMOLS and DOLS respectively.

关键词： accounting information corporate governance stock market return board size

来源：

维普期刊数据库评论

在线全文

维普期刊数据库

学校读者我要写书评

暂无评论

Does Board Size Mediate the Relationship Between Accounting Information and Stock Market Return?Evidence From Listed Financial Firms in Ghana

引用

Journal of Modern Accounting and Auditing 2022年第4期18卷 143-164页

作者： Joseph Kwasi Agyemang barjoyai Bin bardai University of Eswatini ManziniEswatini Al-Madinah International UniversityKuala LumpurMalaysia Al-Madinah International University Kuala LumpurMalaysia

The study examined the relationship between accounting information and stock market returns of listed financial entities on the Ghana Stock Exchange using board size as a mediating *** population of the study was 13 listed financial entities from 2007-2019 with 169 firm-year *** study applied a panel regression model that takes unobserved individual heterogeneity and distributional heterogeneity into *** addition,the study employed cross-section dependence test;Levin-Lin-Chu(LLC),ImPesaran,Pesaran,Kao,and Larsson cointegration test;Fully Modified Ordinary Least Square(FMOLS)and Dynamic Ordinary Least Square(DOLS).The results of the unit root test showed that all the variables were integrated at first ***,the results of cointegration test revealed that accounting information variables were cointegrated in the long *** result of FMOLS and DOLS revealed that all the accounting information variables with the exception of operating cash flow per share(OCFPS)and net tangible assets(NTA)have a direct insignificant relationship with the stock market return of listed financial *** study revealed that board size strengthens the relationship between OCFPS and NTA,and stock market return at 5%significant level under FMOLS and DOLS of listed financial entities.

关键词： accounting information board size stock market return

来源：

维普期刊数据库评论

在线全文

维普期刊数据库

学校读者我要写书评

暂无评论

The Impact of Firm Characteristics, Industry Types, and Financial Ratios on SMEs＇ Utilization of Tax Incentives

引用

Journal of Modern Accounting and Auditing 2012年第6期8卷 749-763页

作者： Nadiah Abd Hamid Rohaya Md Noor Mustaffa Mohamed Zain barjoyai bardai Universiti Teknologi MARA Malaysia Malaysian Chamber for Certified Professional Malaysia

This study aims to contribute to the growing literature on issues of tax incentives for small and medium-sized enterprises （SMEs）. Through comprehensive exploration of data, the study investigates factors leading to successful and unsuccessful utilization of tax incentives among SMEs. Financial ratios were calculated based on the information retrieved from the companies＇ annual financial statement. Apparently, these financial ratios are evidence of how successful the companies are in utilizing the tax incentives. In this study, 129 small companies and 71 medium-sized companies were selected as samples for the period of 2003-2007. The result indicates that financial structure such as retained earnings, tax burden, cash flow, and inventory level determined the ability of companies to utilize tax incentives; hence leading to higher earnings generated from the business operation. The age of the companies affects the utilization of tax incentives and this denotes that older companies are more capable of generating higher earnings. Hence, a thorough analysis of the data allows us not only to determine the success of the company in utilizing tax incentives but also to identify the determinants that impact their performance.

关键词： tax incentives small and medium-sized enterprises (SMEs) manufacturing sector economic goal

来源：

维普期刊数据库评论

在线全文

维普期刊数据库

学校读者我要写书评

暂无评论

欢迎您,

建议与咨询留下您的常用邮箱和电话号码，以便我们向您反馈解决方案和替代方法

时间限定

文献类型

馆藏选择

核心期刊

语言

文献类型

帮助

文字说明：

检索规则说明：

检索范例：

分类表

所选分类

限定检索结果

文献类型

馆藏范围

日期分布

学科分类号

主题

机构

作者

语言

在线全文

在线全文

在线全文

请选择保存的检索档案：

请选择收藏分类：

通借通还

欢迎您,

建议与咨询 留下您的常用邮箱和电话号码，以便我们向您反馈解决方案和替代方法

时间限定

文献类型

馆藏选择

核心期刊

语言

文献类型

帮助

文字说明：

检索规则说明：

检索范例：

分类表

所选分类

限定检索结果

文献类型

馆藏范围

日期分布

学科分类号

主题

机构

作者

语言

在线全文

在线全文

在线全文

请选择保存的检索档案： 新增检索档案 确定 取消

请选择收藏分类： 新增自定义分类 确定 取消

通借通还

建议与咨询留下您的常用邮箱和电话号码，以便我们向您反馈解决方案和替代方法

请选择保存的检索档案：

请选择收藏分类：