The impacts of institutional characteristics on capital structure: evidence from listed commercial banks in China

Suntraruk, Phassawan; Liu, Xiaoxing

doi:10.1504/aajfa.2017.087504

“…The Breausch Pagan test was employed to confirm the outputs of the Hausman test for this purpose. Earlier studies in capital structure used the Hausman test to identify the appropriate panel data model from two available models: fixed effect model and random effect model (Dalci 2018;Mayuri and Kengatharan 2019;Sivalingam and Kengatharan 2018;Suntraruk and Liu 2017). Breausch Pagan Lagrange Multiplier tests were used for confirming the appropriateness of the random effects model (see for example, Dalci 2018;Ghasemi et al 2018;Khan et al 2018).…”

Section: Datamentioning

confidence: 99%

Capital Structure and Firm Performance in Australian Service Sector Firms: A Panel Data Analysis

Ahmed

¹

,

Bhuyan

²

2020

JRFM

View full text Add to dashboard Cite

Using cross-sectional panel data over eleven years (2009–2019), or 1001 firm-year observations, this study examines the relationship between capital structure and firm performance of service sector firms from Australian stock market. Unlike other studies, in this study directional causalities of all performance measures were used to identify the cause of firm performance. The study finds that long-term debt dominates debt choices of Australian service sector companies. Although the finding is to some extent similar to trends in debt financed operations observed in companies in developed and developing countries, the finding is unexpected because the sectoral and institutional borrowing rules and regulations in Australia are different from those in other parts of the world.

show abstract

“…PRO: Profitability, was measured as the return on equity (e.g., Glam and Street, 2003;Alfaraih and Alanezi, 2011;Lucchese and Di Carlo, 2016;Suntraruk and Xiaoxing, 2017).…”

Section: Segmental Reporting Disclosure Measurement and Modellingmentioning

confidence: 99%

A longitudinal investigation of IFRS-8 implementation: evidence from Qatar

Mardini

¹

,

Alkurdi²,

Hassan

³

2023

AAJFA

1

0

View full text Add to dashboard Cite

The main objective of the current study is to investigate the Segmental Information Reporting (SIR) of Qatari listed firms covering the period from 2009 to 2018. Design/methodology/approach: the sample comprise all companies listed on Qatar Stock Exchange (QSE) at the end of 2009. A disclosure index was developed to determine the extent of SIR amongst the sample companies. The study used a longitudinal empirical analysis approach; a year-by-year analysis. Findings: The findings revealed a gradual upsurge and awareness of the requirements of IFRS-8 from year to year. Moreover, the reported results suggest that the postimplementation review of IFRS-8 has had a large and positive impact on SIR disclosures since 2014. Practical Implications: This research should provide substantive insights for regulators and standard-setters in identifying best practices and spreading awareness of SIR, which in turn should allow SIR practices to become more standardised, making them easier to monitor and govern. Originality: To the best of the authors' knowledge, this is the first study that provides a longitudinal examination of segmental reporting practices in a developing country, such as Qatar, which permits direct examination of the progress made regarding the implementation and extent of SIR.

show abstract

“…PRO: Profitability, was measured as the return on equity (e.g., Glam and Street, 2003;Alfaraih and Alanezi, 2011;Lucchese and Di Carlo, 2016;Suntraruk and Xiaoxing, 2017).…”

Section: Segmental Reporting Disclosure Measurement and Modellingmentioning

confidence: 99%

A longitudinal investigation of IFRS-8 implementation: evidence from Qatar

Ahmed¹,

Alkurdi²,

Mardini³

2022

AAJFA

0

View full text Add to dashboard Cite

The main objective of the current study is to investigate the Segmental Information Reporting (SIR) of Qatari listed firms covering the period from 2009 to 2018. Design/methodology/approach: the sample comprise all companies listed on Qatar Stock Exchange (QSE) at the end of 2009. A disclosure index was developed to determine the extent of SIR amongst the sample companies. The study used a longitudinal empirical analysis approach; a year-by-year analysis. Findings: The findings revealed a gradual upsurge and awareness of the requirements of IFRS-8 from year to year. Moreover, the reported results suggest that the postimplementation review of IFRS-8 has had a large and positive impact on SIR disclosures since 2014. Practical Implications: This research should provide substantive insights for regulators and standard-setters in identifying best practices and spreading awareness of SIR, which in turn should allow SIR practices to become more standardised, making them easier to monitor and govern. Originality: To the best of the authors' knowledge, this is the first study that provides a longitudinal examination of segmental reporting practices in a developing country, such as Qatar, which permits direct examination of the progress made regarding the implementation and extent of SIR.

show abstract

The impacts of institutional characteristics on capital structure: evidence from listed commercial banks in China

Cited by 4 publications

References 0 publications

Capital Structure and Firm Performance in Australian Service Sector Firms: A Panel Data Analysis

Capital Structure and Firm Performance in Australian Service Sector Firms: A Panel Data Analysis

A longitudinal investigation of IFRS-8 implementation: evidence from Qatar

A longitudinal investigation of IFRS-8 implementation: evidence from Qatar

Contact Info

Product

Resources

About