The effect of corporate bankruptcy reorganization on consumer behaviour

Mainardes, Emerson Wagner; Mota, Ricardo Lopes; Moreira, Nádia Cardoso

doi:10.1016/j.iedeen.2020.03.002

Cited by 5 publications

(3 citation statements)

References 25 publications

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“…Financial health could weaken the negative effect of REM on firm value if there are over sales and overproduction included in REM activities. It is supported by Mainardes et al (2020) that stated low financial health reflects the degradation of production and loss of important customers so that financial health is more related to customer sales and production activities than managing expenses. Finally, all alternatives of moderating role of effective tax rate are consistent with the main findings.…”

Section: Methodsmentioning

confidence: 99%

Real Earnings Management And Firm Value: Examination Of Costs Of Real Earnings Management

2022

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The objective of this research is to find the evidence of (1) REM towards firm value and (2) the moderating role of costs of REM which are market share, financial health, and effective tax rate between REM and firm value. Research samples are manufacturing firms listed on the Indonesian Stock Exchange 2018-2020. REM includes abnormal CFO, abnormal production, and abnormal discretionary expenses. Data analysis uses a white regression test. Based on data analysis, REM has a negative effect on firm value which indicates that REM reduces economic value. Market share and financial health weaken the negative effect of REM on firm value, indicating that REM is a signal where the firm has strong industry and financial advantages to increase firm value. The effective tax rate has no moderating effect between REM and firm value, indicating that low effective tax rate can be both efficient tax planning such as tax avoidance and aggressive tax planning such as tax evasion. Research contribution gives academics, financial statement users, and regulatory bodies an additional literature of REM as a signaling tool of industry and financial health advantages.

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Section: Methodsmentioning

confidence: 99%

Real Earnings Management And Firm Value: Examination Of Costs Of Real Earnings Management

2022

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“…al., 2006). In turn, according to Mainardes et al (2020), bankruptcy is defined as a situation where the company is financially unstable. Moreover, Aleksanyan & Huiban (2016) indicate that bankruptcy means that an enterprise is unable to pay its liabilities, which in turn may be regarded as a sign of the inability of the company to adjust to the conditions imposed by the competition.…”

Section: Literature Reviewmentioning

confidence: 99%

Analysis of companies’ bankruptcy in Poland as compared with the cost of protection under trade credit insurance

Dankiewicz

2020

Journal of International Studies

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The phenomenon of company bankruptcy is in fact an inherent element of market economy functioning which is due, among other things, to the high level of competition on the market. Considering the fact that the vast majority of companies conduct their activities with the use of trade credit, there is a significant risk of financial problems when creditors fail to pay their receivables in a timely manner. The purpose of the paper is to analyze the phenomenon of bankruptcy in Poland, and to identify the relationship between the scale of bankruptcy and the cost of securing receivables with the use of trade credit insurance. The research that enabled to achieve the set purpose was conducted on a sample of 8223 entities operating in Poland in various sectors of economy. The study was carried out in two stages by means of basic descriptive statistics, and the results were analyzed by means of the Kruskal Wallis ANOVA test and Spearman's rank correlation. The research has shown that there was a high level of dependence between the change in the amount of gross written premium on trade credit insurance and the number of bankruptcies in the construction sector.

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“…Customer satisfaction is the level of product performance that is considered by the buyer's expectations. Meanwhile, customer satisfaction is a feeling of pleasure or disappointment that a person gets from comparing the perceived performance of the product with their expectations (González-Morales et al, 2020;Mainardes et al, 2020).…”

Section: Introductionmentioning

confidence: 99%

The Satisfaction Analysis of Professional Placement Partners on The Performance of University Students

Busriadi

Zaki

Chusmita

et al. 2022

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This study aims to see how the satisfaction of fieldwork practice partners (PKL) on student performance. The research method used is a combination of sequential explanatory models or designs, wherein the first stage of the research was carried out by quantitative methods and the second stage by qualitative methods. The instruments analyzed are aspects of the quality of activities, aspects of Human Resource Competence (HR), and aspects of activity productivity. The results of the three aspects that have been analyzed received excellent and positive responses. For this reason, it can be said that the instruments used in this study were appropriate. It can be proven that the quality of activity quality (KMK) received a good and positive response of as much as 68%. In addition, the satisfaction of partner companies with the Productivity of PKL activities has a positive relationship of 62.5%. Meanwhile, the satisfaction of partner companies concerning Human Resource Competence (KSDM) also has an excellent positive relationship of 68.8%. Efforts to maintain and improve student performance and partner satisfaction are tangible manifestations of creating better student performance.

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The effect of corporate bankruptcy reorganization on consumer behaviour

Cited by 5 publications

References 25 publications

Real Earnings Management And Firm Value: Examination Of Costs Of Real Earnings Management

Real Earnings Management And Firm Value: Examination Of Costs Of Real Earnings Management

Analysis of companies’ bankruptcy in Poland as compared with the cost of protection under trade credit insurance

The Satisfaction Analysis of Professional Placement Partners on The Performance of University Students

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