The moderating effect of intellectual capital on the relationship between corporate reputation and knowledge sharing of commercial banks

This paper studies the relationship between the capital structure and the financial performance of listed companies in the air transportation industry. In the research process, the literature research method is mainly used to analyze and comb the research status at home and abroad; the statistical analysis method is used to study the status quo of the capital structure and financial performance of China's shipping and transportation listed companies. Clarify the characteristics of capital structure and financial performance through status quo research, and analyze the reasons; use regression analysis, factor analysis, and other research methods to establish models and empirically analyze the relationship between capital structure and financial performance of listed companies in China's air transportation industry. The study found that the comprehensive financial performance of air transportation companies listed on the Shanghai and Shenzhen stock exchanges in China are negatively correlated with Short-term debt ratio, Long-term debt ratio, Commercial credit ratio, and Equity balance; and the Shareholding ratio of the largest shareholder CR1, the Shareholding ratio of the top ten shareholders CR10, and Company size are positively correlated. Through the analysis of the relationship between capital structure and financial performance, it can provide a basis for adjusting the capital structure of air transport companies. Optimize the financing order of the air transportation industry and reduce the debt ratio.

Section: Research On the Relationship Between Debt Structure And Financial Performancementioning

confidence: 99%

Research on the Relationship between Capital Structure and Financial Performance of Air Transport Companies Listed on the Shanghai and Shenzhen Stock Exchange of China

Wang¹,

Li²

2021

“…Executive compensation has always been a difficult problem in corporate governance. CEO relative compensation (Chang, Dasgupta, & Hilary, 2010;Neminno & Gempes, 2018) is a widely used incentive in corporate governance. Generally speaking, high-performing or better-performing CEOs may substantially lead to higher salaries.…”

Section: Ceo Capability Heterogeneitymentioning

confidence: 99%

The Impact of CEO Competence Heterogeneity and Investor Risk Appetite on Corporate Bond Yield- Take the Listed Companies of the Real Estate Industry as an Example

Wang¹,

Chen²

2020

The purpose of this paper is to propose a new integrated model that combines the concepts of risk and CEO competence. Risk is the deviation of the result caused by the different effects. Putting risk into the real capital market due to information asymmetry and imperfect capital market, investors must bear the investment-oriented risk while pursuing excess remuneration. The Chief Executive Officer (CEO), the core decision-maker, plays an important role in corporate bond yields, but the impact of CEO competence heterogeneity on corporate bond yield performance rarely indicates noticeable. A structural equation model and five-way interactions in moderated multiple regressions were used to test the hypotheses on a sample of 215 bond yields issued by 43 A-share listed companies in SSE and SZSE as a research sample in 2007-2017 and collected 473 sample data for 11 years in China. These results indicate that five indicators of the company's return on assets ROA, CEO relative salary, CEO education, CEO qualification and CEO holdings to measure the heterogeneity of CEO competence and the exploring of impact on corporate bond yields. It also considers the investor risk appetite factor and considers the macro factor GDP as the influencing factor to investigate the impact of investors as risk enthusiasts or risk aversion on corporate bond yields. The present study conceptualized the two influencing factors of CEO competence heterogeneity and investor risk preference, and it is expected to explore the impact of corporate bond yield. The study concluded that the company's return on assets ROA, CEO relative salary, CEO education, CEO holdings, and investor risk premium would significantly impact corporate bond yields. CEO qualifications and GDP make no significant impact on corporate bond yields. To the best of the knowledge, how A-share listed companies identify CEO competence heterogeneity to create organization performance, thereby promoting the development of risk and CEO competence heterogeneity of China, has not been analyzed in financial literature. Thus, the present study provides a significant contribution to the human capital literature, in which empirical research analyses the five-way interaction and demonstrates the empirical insights that may be used to study human capital. The findings reported in this study will encourage future researchers to employ a heterogeneity human capital perspective.

“…Inventors who aren't Muslim are searching for alternate options for profitable finance and also for ethical investment. Islamic finance has a strength which fascinates investments and is the ability to manage dependency and risk (Hassan, Aliyu, & Hussain, 2019;Neminno & Gempes, 2018;Verdelhan, 2018). By 2020, it seems that there will be demand projects for at least 150 new financial institutions (Economic Development Board Bahrain, 2017).…”

Section: Literature Reviewmentioning

confidence: 99%

Challenges in Implementation of Capital Adequacy Guidelines in Bahraini Islamic Banks

Alawsie¹

2020

This paper aims to shed light on challenges and issues faced by Bahraini Islamic banks about the capital adequacy guidelines. In Muslim countries, ever-increasing Islamic financial activities, including participation, equity, and ownership, have played an important role in bringing Islamic banking and making financial instruments more attractive. In this study, the role and implementation of Capital Adequacy Ratio (CAR) were critically examined while viewing the gaps it has failed to fill to make Islamic banking more successful in Bahrain. In this study, the qualitative method was used. Both primary and secondary sources were used to collect data for this research. This research was theoretical exploratory, and explanatory in nature. The research concluded that the protection of depositors and safeguarding assets is the key role of any managerial financial body. For internationally active banks, capital adequacy recommendations are set by Basel II Accord's Pillar 1. Sources of funds of a conventional bank are disregarded by the proposed guidelines in the Islamic banking system of Bahrain, and it also evaluates the risks of its actions that arise from the funds' uses. The study contributes by shedding light on the challenges and issues that Bahraini Islamic banks face when it comes to capital adequacy guidelines.