Corporate attributes and market capitalization. Evidence from Bangladesh

Shamimul, Hasan M.; Normah, Omar; Zabid, Hossain Syed

doi:10.5605/ieb.11.4

Cited by 4 publications

(1 citation statement)

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“…The following six hypotheses are developed based on the above assumption and in line with the objectives of this study. Hasan et al (2015) present a table providing the definition and measurement of the variables and the range of their values. Likewise, the definition and measurement of the variables and the range of their values for this study are presented in Table 7 (Appendix-1).…”

Section: Review Of Literature and Hypotheses Developmentmentioning

confidence: 99%

Perception and Awareness of Young Internet Users towards Cybercrime: Evidence from Malaysia

Hasan

Rahman

Abdillah

et al. 2015

Journal of Social Sciences

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Cybercrime is a criminal (unethical and unlawful) activities using internet facilities such as virus infections, identity theft and hacking. There is high risk of becoming a victim especially for young internet user. The purpose of this study is to protect them by providing empirical evidence to the policy makers in combating cybercrime. The study examines the relationship between perception and gender, age and knowledge as well as the relationship between awareness and gender, age and knowledge towards cybercrime. A field survey is conducted among 342 students in the faculty of accountancy of Universiti Teknologi MARA (UiTM) with a structured questionnaire that covers demographic information and seven most known cybercrimes. Percentile analysis, correlation matrix, multivariate regressions are done to test the hypotheses. In addition, Post Hoc test is conducted to locate where the significant differences lies. The study finds: (1) Female students are more aware and have affirmative insights than male, (2) students in the age group of 18-23 years have lower perception and awareness than those aged 24 years and above and (3) those with higher academic qualifications are more aware at cybercrime and perceived the issue of risk differently. The study provides empirical evidence to the top management of the higher level institutions on the needs to improve their policies and procedures to protect young generation reducing the high risk of becoming a victim.

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Section: Review Of Literature and Hypotheses Developmentmentioning

confidence: 99%

Perception and Awareness of Young Internet Users towards Cybercrime: Evidence from Malaysia

Hasan

Rahman

Abdillah

et al. 2015

Journal of Social Sciences

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Earnings Quality and Investment Efficiency: Evidence from Eastern Europe

Cherkasova

Rasadi

2017

Review of Economic Perspectives

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This study explores the firm-level relationship between earnings quality and investment efficiency. Higher quality of reported results has the capacity to positively impact the efficiency of company's investment levels by over-and underinvestment reduction. The research is carried out on the sample of 7546 companies from Eastern Europe for the period 2010-2015. Eastern European countries have a unique institutional and business environment that is relevant to the purpose of this paper. We divide the sample into 2 fundamentally different economic sectors -industrial and retail -and test the significance of each factor in the main relationship. We also examine the factor of the firm's ownership form by comparing earnings quality with investment efficiency values between public and private companies. Our main results show that a higher earnings quality mitigates both overinvestment and underinvestment issues. The relationship between earnings quality and underinvestment turns out to be stronger in the industrial sector. As for the comparison of public and private firms, public companies on average demonstrate a higher earnings quality and lower overinvestment issues.

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Reporting E Contabilidade De Gestão: Uma Revisão Sistemática Da Literatura

Sampaio¹,

Vieira²,

Monteiro

2021

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Este trabalho tem como objetivo caracterizar e identificar tendências de investigação científica, publicadas nos últimos 10 anos, sobre o tema do reporting, analisando, em particular, os tópicos abordados e as metodologias aplicadas. Dada a variedade de abordagens científicas sob as quais o tema é estudado, e considerando a própria diversidade das realidades em que o mesmo se desenrola, será feita uma revisão sistemática da literatura. As fontes de recolha de dados foram as plataformas da Web of Science e a SCOPUS. Os resultados indicam que a maioria dos artigos sobre reporting está publicada em revistas da área das ciências sociais e comportamentais e recai predominantemente em países da Europa. Em relação aos tópicos em estudo, sobressaem os estudos dedicados ao papel da contabilidade e controlo de gestão na promoção, medição e auditoria da informação divulgada. A maioria dos trabalhos apresenta abordagens metodológicas mais aplicadas, como por exemplo, o modelo analítico. Apesar das limitações e viés inerentes à metodologia seguida, este estudo reveste-se de grande interesse para académicos que estejam ou pretendam investigar nesta área e para gestores ou profissionais de contabilidade que lidam com estes contextos organizacionais.

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Corporate attributes and market capitalization. Evidence from Bangladesh

Cited by 4 publications

References 0 publications

Perception and Awareness of Young Internet Users towards Cybercrime: Evidence from Malaysia

Perception and Awareness of Young Internet Users towards Cybercrime: Evidence from Malaysia

Earnings Quality and Investment Efficiency: Evidence from Eastern Europe

Reporting E Contabilidade De Gestão: Uma Revisão Sistemática Da Literatura

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