Desempenho financeiro e divulgação de informações sobre recursos humanos: uma análise das empresas do IBRX – 100

Souza, Gustavo Henrique Costa; Júnior, Luiz Antônio Félix; Lagioia, Umbelina Cravo Teixeira; Araújo, João Gabriel Nascimento de

doi:10.17524/repec.v10i1.1320

Cited by 3 publications

(3 citation statements)

References 28 publications

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“…In addition, the banks will use high profitability for business development so that the level of voluntary disclosure will be smaller. The study result is consistent with the studies conducted by Alawi & Belfaqih (2019); Diansari & Rispin (2019); Mishra & Mishra (2017); Santioso et al (2017); Souza et al (2016) which find that profitability is insignificant to HRD. The result does not support the studies conducted by (Ali & Ahmed, 2019;Sarkar et al, 2016) which state that profitability has a significant effect on HRD.…”

Section: The Effect Of Profitability On Hrdsupporting

confidence: 91%

“…Profitability has a significant effect on HRD, even the direction tends to be positive (Ali & Ahmed, 2019;Kaur et al, 2016;Mamun, 2009;Sarkar et al, 2016). Meanwhile, Alawi & Belfaqih (2019); Christy (2015); Mishra (2017); Santioso et al (2017); Souza et al (2016); Ullah & Karim (2015) do not find the effect of profitability on HRD. The research conducted by Rahayu & Sulistyawati (2019); Ulfa (2016) find that HRD is influenced by the board size positively and significantly while Septianingsih & Muslih (2019) find that HRD is significantly influenced by board size and even has a negative direction.…”

Section: Introductionmentioning

confidence: 99%

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The Determinants of Human Resource Disclosures in ASEAN

Adila

Wahyuningrum

2021

aaj

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This paper aims to determine the level of Human Resource Disclosure (HRD) in ASEAN and to examine the impact of firm size, firm age, auditor type, profitability, board size, and gender on HRD. The population of this study was banking companies listed on the Indonesian Stock Exchange (IDX), Philippines Stock Exchange (PSE), The Stock Exchange of Thailand (SET), Bursa Malaysia (Bursa), and Singapore Exchange (SGX) in 2018. The purposive sampling method was used in this study so that obtained 77 banking companies. Multiple linear regression with SPSS 21 was used in this study. The results showed that the mean level of human resource disclosure in ASEAN was 77%. Independent variables of firm size and auditor type have significant and positive influences on HRD. Board size has a negative and significant influence on HRD while firm age, profitability, and gender have insignificant effects. The summaries of this research are the mean level of HRD classified in high. Firm size, auditor type, and board size have significant effects on HRD while firm age, profitability, and gender have insignificant effects. The Absence of HRD level research in ASEAN countries makes this research important to study. Keywords: Human Resource Disclosure; Firm Size; Firm Age; Auditor Type; Profitability; Board Size; Gender

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Section: The Effect Of Profitability On Hrdsupporting

confidence: 91%

Section: Introductionmentioning

confidence: 99%

The Determinants of Human Resource Disclosures in ASEAN

Adila

Wahyuningrum

2021

aaj

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“…Em razão disso, destaca-se a necessidade de aferir o desempenho financeiro das organizações, visto que elas são criadas para atingir resultados favoráveis e, por isso, medi-lo é essencial (MACEDO et al, 2012). Existem várias formas ou diferentes tipos de indicadores de desempenho financeiro, porém, escolher indicadores mais acertados, para avaliar as organizações, muitas vezes, não deixa de trazer consigo uma certa subjetividade (SOUZA et al, 2016;NASCIMENTO et al, 2011).…”

Section: Desempenho Financeirounclassified

Competências Gerenciais E Desempenho Financeiro Em Micro E Pequenas Empresas

Costa¹

2019

HSA

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Uma gestão competente pode ser decisiva para a sobrevivência ou não de qualquer tipo de organização, inclusive para as Micros e Pequenas Empresas- MPEs. E requer também a mobilização e combinação de um conjunto de competências gerenciais dos gestores à frente de seus empreendimentos. Nesse contexto, essa pesquisa procurou apontar se as competências gerenciais mobilizadas pelos gestores de MPEs rurais têm impacto no desempenho financeiro nesse tipo de empresa. Em termos metodológicos essa pesquisa teve enfoque quantitativo e descritivo, instrumentalizada através da utilização de um questionário estruturado, respondido por 35 gestores e analisado através das técnicas de estatísticas univariadas, bivariadas e multivariadas. Os resultados através da aplicação da regressão linear múltipla demonstraram que existe relação positiva importante entre a mobilização de algumas competências gerenciais e o desempenho financeiro das MPEs estudadas.

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Ethical Behavioural Disclosure and Financial Performance of Listed Industrial Goods Firms in Nigeria

Yahaya¹,

Yusuf²

2020

sbsee

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Purpose: Interests in the nexus between ethical performance and financial performance have generated mixed results. However, despite the number and the variety of studies, the evidences available suggest not been comprehensively examined. Also, there is no sufficient effort to examine this relationship within the industrial good sector in Nigeria. This calls for further study. Design/Methodology: This study uses a functional coefficient regression technique to estimate panel-varying betas and alpha in three financial performance models. The empirical data were collected from the Nigerian Stock Exchange over a period of 2010-2019. Data were analyzed using random effects models after accounting for multicollinearity, heteroskedasticity, normality. Findings: Results show that human resource development disclosure and community service disclosure have significant positive effects on financial performance while environmental and product safety disclosures have significant negative effects on financial performance. Originality/Value: The study therefore concludes that ethical behavioural practices of listed industrial firms have significant effects on financial performance. The study recommends among others that industrial firms should redirect their ethical practices into human resource development and community services since their disclosures enhance financial performance.

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Desempenho financeiro e divulgação de informações sobre recursos humanos: uma análise das empresas do IBRX – 100

Cited by 3 publications

References 28 publications

The Determinants of Human Resource Disclosures in ASEAN

The Determinants of Human Resource Disclosures in ASEAN

Competências Gerenciais E Desempenho Financeiro Em Micro E Pequenas Empresas

Ethical Behavioural Disclosure and Financial Performance of Listed Industrial Goods Firms in Nigeria

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