scholarly journals Investigating the Relative Performance of Bricks-and-Mortar, Clicks-and-Mortar, and Pure-Click Firms in Taiwan

2021 ◽  
Vol 13 (6) ◽  
pp. 3516
Author(s):  
Irene Y. L. Chen ◽  
Yi-Shun Wang ◽  
Bo-Ruei Li
Keyword(s):  
Regression Analysis ◽  
Empirical Evidence ◽  
Service Industry ◽  
Relative Performance ◽  
Research Model ◽  
Accounts Receivable ◽  
Turnover Ratio ◽  
Economic Journal

The study compares the relative performance among bricks-and-mortar, clicks-and-mortar, and pure-click firms. The research model was tested in the Taiwan service industry using a Taiwan Economic Journal dataset of 1448 firms. Using regression analysis, the study provides empirical evidence that clicks-and-mortar firms outperform pure-click firms in terms of efficiency, but not better in profitability and even worse in efficiency than bricks-and-mortar firms. Pure-click firms need to improve their accounts receivable turnover ratio and total assets turnover. While the findings are not in full congruence with past studies, we provide theoretical explanations. Based on the findings, a strategic guide on going clicks and mortar is provided to practitioners.

scholarly journals Working Capital Management and Its Impact on Profitability in Tyre Industry: A Study of Selected Companies

2021 ◽  
Vol 2 (1) ◽  
pp. 40-46
Author(s):  
Tushar Rameshbhai Ajmera
Keyword(s):  
Regression Analysis ◽  
Financial Management ◽  
Stock Exchange ◽  
Practical Implication ◽  
Capital Management ◽  
Working Capital ◽  
Working Capital Management ◽  
Turnover Ratio ◽  
The Impact ◽  
Tyre Industry

Purpose: The main aim of this article is to find out the working capital management and its impact on profitability in Tyre Industry of selected companies which are listed on stock exchange in India. Approach/ Methodology/ Design: For the study, a time span of 8 years from 2011-12 to 2018-19 is considered, and based on it, any relation of net profit margin ratio and working capital components like current ratio, quick ratio, inventory turnover ratio, working capital turnover ratio is considered. The sample is selected based on higher market capitalisation during the study period. Regression analysis is also employed to investigate the impact of WCM on corporate profitability. Findings: The major findings of this study indicate that the profitability of Balkrishana was good   compared to the other companies. The working capital of Ceat shows highly positive working capital management, whereas Apollo shows negative working capital management. These results were identified with the help of accounting tool as Ratio analysis and statistical tools as Regression analysis and ANOVA test for selected data. Practical Implication: The study examines the scenario of tyre industry with the help of working capital management in selected companies. The results of the study could be an indicator of the performance of the selected companies.   Originality/Value:  This paper provides some key insights to health and efficiency of the selected companies. The working capital ratios are indicative of good working capital management, leading to identifying issue in financial management and eventually improving the performance of the tyre industry.

PENGARUH LEVERAGE; LIKUIDITAS, SAHAM PUBLIK DAN KOMITE AUDIT INDEPENDEN TERHADAP LUAS PENGUNGKAPAN SUKARELA DALAM LAPORAN Ta,TAl HlYUatNAN

2007 ◽  
Vol 3 (2) ◽  
pp. 93
Author(s):  
Mujiyono Mujiyono ◽  
Magdalena Nany
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Empirical Evidence ◽  
Multiple Regression ◽  
Voluntary Disclosure ◽  
Audit Committee ◽  
Annual Report ◽  
Negative Effect ◽  
Positive Effect ◽  
Independent Audit

Company's aniual report is one of the information that connecting the company's management and their stockholders. The study about voluntary disclosure in an.annual report will provide some insight about disclosure practiees in Indonesian firms. The objective of this research was to give empirical evidence about the effects of leverage, liquidity,firm public own proportion and independent audit committee proportion on voluntary disclosure both partially and simultaneously. Seventy four companies were analyed by multiple regression analysis. The resul*show that leverage insigniJicantly hat positive effect on voluntarydisclosure. Liquidity also insignificantly has positive effect on voluntary diselosure. Butfirm publi  own proportion insignificantly has negative effect on voluntary disclosure. Independent audit committee proportion also insigniJicantly has negative effect on voluntary disclosure. The result also show that leverage, liquidity, firm public own proportion and independent audit commitiee pioportion simultaneousiy have insignificant effect on voluntary disclosureKqwords: annual report, vol4ntary disclosure, leverage, tiquidity,finn public own proportion, independent audit committeeproportion

scholarly journals INTERNATIONALISATION OF SMES AND SIMULTANEOUS STRATEGIES OF COOPERATION AND COMPETITION: AN EXPLORATORY ANALYSIS

2016 ◽  
Vol 17 (6) ◽  
pp. 1114-1132 ◽  
Author(s):  
Emilio GALDEANO-GÓMEZ ◽  
Juan C. PEREZ-MESA ◽  
José A. AZNAR-SÁNCHEZ
Keyword(s):  
Regression Analysis ◽  
Supply Chain ◽  
Empirical Evidence ◽  
Multivariate Regression ◽  
Multivariate Regression Analysis ◽  
Exploratory Analysis ◽  
Marketing Activity ◽  
Foreign Markets ◽  
Cooperation And Competition ◽  
Positive Effect

The present work examines the relationships between SMEs’ marketing internationalisation and the combination of cooperation and competition strategies, i.e. co-opetition. Recent analyses have shown that the SMEs’ exports capabilities are highly dependent on co-opetition, while others suggest that the challenges of international supply chain constitute a major driver to this combination. This analysis contributes to the literature by providing empirical evidence on both of these issues. A multivariate regression analysis is developed, measuring variables of SMEs’ co-opetition and international activity, and taking as reference a set of 136 Andalusian food exporters. The results confirm the positive effect of strategies of cooperation with competitors (regarding logistics, promotion, quality and R&D) on international marketing activity. This positive effect is enhanced when large retailers are the main buyers, i.e. in hierarchical relationships. Furthermore, exporting activity is shown to promote co-opetition among suppliers. These findings highlight the importance of such strategies as regards both export capabilities of the food firms in this region and their expansion into new foreign markets. The empirical approach and certain implications drawn from the results can be extended to other analyses on SMEs in international contexts.

scholarly journals Influence of Accounting and Non-accounting Information on Credit Decision

2018 ◽  
Author(s):  
Andysah Putera Utama Siahaan ◽  
Rusiadi
Keyword(s):  
Decision Making ◽  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Empirical Evidence ◽  
Control Variable ◽  
Accounting Information ◽  
Bank Credit ◽  
Working Capital ◽  
Primary Users ◽  
Analysis Models

Banks are the primary users of accounting information. A bank also has non-accounting information before giving a decision to prospective debtors in lending loans. The discussion in this study focuses on accounting information on whether it can be used to predict a credit decision taken by the bank. Non-accounting information is a control variable in this study. This research aims to gather empirical evidence about the problem. This research took place at the Bank Mandiri Medan branch of Imam Bonjol. By the purpose of this study, a multiple regression analysis models are used to test the research hypothesis regarding the effect of accounting information on credit decisions. The population in this study was all applications for working capital loans that had been approved by the bank in 2001. The samples drawn were 40 applications for credit for which the bank had approved credit. The results of the study indicate that accounting information is not entirely influential on credit decision making whereas non-accounting information that influences bank credit decisions is the guaranteed value and experience of the prospective debtor leader.

scholarly journals ANALISIS PENGUNGKAPAN INTERNET FINANCIAL REPORTING PERUSAHAAN ASURANSI-PERBANKAN SYARIAH DI INDONESIA-MALAYSIA

2019 ◽  
Vol 19 (1) ◽  
pp. 35 ◽  
Author(s):  
Ilham Maulana Saud ◽  
Bustanul Ashar ◽  
Peni Nugraheni
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Empirical Evidence ◽  
Multiple Regression ◽  
Financial Reporting ◽  
Sampling Method ◽  
Annual Report ◽  
Financial Statements ◽  
Education Level ◽  
Analysis Techniques

<em>This study aims to find empirical evidence related to the influence of leverage, auditor reputation, efficiency, growth, internationalization and board of commissioner's level of Internet Financial Reporting. The population in this study are all sharia-based companies in Indonesia and Malaysia. Sampling using purposive sampling method and obtained sample of 66 company data in Indonesia and 73 company data in Malaysia. Data analyzed in this research is processed from annual report and company financial statements and analysis techniques used in this research is multiple regression analysis using SPSS version 24. The results of this study indicate that in Indonesia, the reputation of auditors and internationalization has a positive and significant impact on Internet Financial Reporting while leverage, efficiency, growth and education level of board of commissioners have no significant effect on internet financial reporting. In Malaysia the reputation of auditors, growth and internationalization have a positive and significant impact on internet financial reporting while leverage, efficiency and education level of board of commissioner have no significant effect to internet financial reporting.</em>

scholarly journals IMPACT OF SENIOR MANAGEMENT SUPPORT, EMPLOYEES' INVOLVEMENT, AND OPEN CORPORATE CULTURE ON THE MOTIVATION OF EMPLOYEES: AN EMPIRICAL STUDY

2020 ◽  
Vol 6 (2) ◽  
pp. 99
Author(s):  
Sadia Kausar
Keyword(s):  
Decision Making ◽  
Regression Analysis ◽  
Corporate Culture ◽  
Positive Impact ◽  
Secondary Data ◽  
Senior Management ◽  
Primary Data ◽  
Management Support ◽  
Research Model ◽  
The Impact

This study is aimed to investigate the impact of senior management support, employees’ involvement and open corporate culture on the motivation of employees in the education sector of Pakistan. To collect the primary data, a self-administrated questionnaire is used while for secondary data collection research journals and articles are used. The sample size of this study consists of two hundred employees (hundred from public and hundred from private institutes). SPSS is used for measuring the association between variables and to see the impact of senior management support, open corporate culture, and involvement of employees on the motivation of employees. Correlation analysis and regression analysis are used to test the hypothesis of the research model. The motivation of the employees mainly depends upon senior management support and employees' involvement in decision making. Findings of the results support hypothesis 1, 2 & 3 while disproving hypothesis 4. Senior management support and employees’ involvement in decision making have a significant and positive impact on the motivation of employees. And the open corporate culture has no meaningful impact on employees’ motivation.

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