مشخصات مقاله
ترجمه عنوان مقاله عملکرد محیطی و مالی. آیا پیروزی-پیروزی یا پیروزی-باخت وجود دارد؟ شواهد از تولیدات یونانی
عنوان انگلیسی مقاله Environmental and financial performance. Is there a win-win or a win-loss situation? Evidence from the Greek manufacturing
انتشار مقاله سال 2018
تعداد صفحات مقاله انگلیسی 35 صفحه
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منتشر شده در نشریه الزویر
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
رشته های مرتبط مدیریت
گرایش های مرتبط مدیریت مالی، مدیریت عملکرد
مجله مجله تولید پاک – Journal of Cleaner Production
دانشگاه Department of Economics – University of Patras – Greece
کلمات کلیدی عملکرد زیست محیطی؛ عملکرد مالی؛ ساخت؛ GMM؛ یونان
کلمات کلیدی انگلیسی environmental performance; financial performance; Manufacturing; GMM; Greece.
شناسه دیجیتال – doi
https://doi.org/10.1016/j.jclepro.2018.06.302
کد محصول E8965
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1. Introduction

Environmental degradation has increased urgency for a transition to a low carbon, climate resilient and resource-efficient global economy. This new corporate environment leads to more capital-absorbing investments for “greener” products (Barbera and McConnell, 1990; Trumpp and Guenther, 2015). In these circumstances, 6 different stakeholders have proposed and implemented environmental policies such as (a) direct regulations, b) indirect regulations through environmental taxes, subsidies, 8 tariffs and quotas and c) promotion of voluntary agreements)in order to reduce the 9 burden on the environment. The effectiveness of these policies on firms’ behavior towards the environment depends on the response to two questions concerning the bidirectional relationship between corporate environmental (CEP) and corporate financial performance (CFP). Are resourceful firms more capable of responding to pressures from various stakeholders and overcome both the neoclassical trade-off between CEP15 CFP and the concentration of managers to their personal goals (managerial opportunism1 ), engaging in long-term and costly environmental performance 17 improving investments? At the same time, will the benefits from these investments lead to higher market share reducing costly conflicts with various stakeholders, environmental risk, and increasing production efficiency leading to better financial performance (Elsayed and Paton, 2005; Nelling and Webb, 2009)? In this context, environmental issues are confronted in management decision moving beyond the 22 ethical perspective to the promotion of a sustainable economic success (Ambec and 23 Lanoie 2008; Lacy, et al. 2010; Porter and van der Linde, 1995).

نوشته مقاله انگلیسی رایگان در مورد عملکرد محیطی و مالی. شواهد از تولیدات یونانی – الزویر 2018 اولین بار در سایت آی اس آی دانلود ISIDL. پدیدار شد.


 

مشخصات مقاله
ترجمه عنوان مقاله در ارتباط بین سرمایه فکری و عملکرد مالی: تحلیل داده های پانل در هتل های SME
عنوان انگلیسی مقاله On the relationship between intellectual capital and financial performance: A panel data analysis on SME hotels
انتشار مقاله سال 2018
تعداد صفحات مقاله انگلیسی 8 صفحه
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منتشر شده در نشریه الزویر
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
رشته های مرتبط مدیریت
گرایش های مرتبط مدیریت مالی، مدیریت عملکرد، مدیریت کسب و کار
مجله مجله بین المللی مدیریت مهمانداری – International Journal of Hospitality Management
دانشگاه Department of Management and Economics – University of Beira Interior – Portugal
کلمات کلیدی سرمایه فکری، عملکرد مالی، هتل های شرکت های کوچک و متوسط، داده پانل دینامیک
کلمات کلیدی انگلیسی Intellectual capital, Financial performance, Small and medium-sized enterprise hotels, Dynamic panel data
شناسه دیجیتال – doi
https://doi.org/10.1016/j.ijhm.2018.03.001
کد محصول E8966
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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بخشی از متن مقاله:
1. Introduction

Resources, such as knowledge and skills (operant resources (OR)), are the foundation stone for competitive advantage (Vargo and Lusch, 2016) and when integrated and exchanged with one another provides a high generated value. Value co-creation (VCC) is therefore the process of integrating and transforming resources that require interaction and imply various network actors (Lusch and Vargo, 2006). In this regard, the greater amount of OR a firm possess the greater is its capacity to cocreate value which enhances its competitive advantage. Resources are what actors can draw on for support (Lusch and Vargo, 2014), and they are generally classified as operand (i.e., tangible, static resources, such as physical objects) or operant (i.e., usually intangible, dynamic resources that can create value) (Arnould et al., 2006; Constantin and Lusch, 1994; Vargo and Lusch, 2008). OR are not exhaustible but are rather scalable, re-usable, renewable, and creatable, and they are applied in support of the service supply (Lusch et al., 2007). According to FitzPatrick et al. (2013), intellectual capital (IC) can reflect the kind of OR that a firm can use to create value and innovation. IC is a source of value propositions that allow firms to outstand competitors and enhance firms’ financial performance (FitzPatrick et al., 2013) when embed in a VCC network (Tynan and McKechnie, 2009; Vargo and Lusch, 2016). The IC generally contributes for the firms’ growth opportunities and value creation (Liu, 2017) and therefore it is considered the core concept of strategic resources to assure firms competitive advantage (Liu, 2017). IC can contribute to answer the changes in customer needs, as well as to respond to the market opportunities (Liu, 2017). Thus, IC has a relevant role for value creation and innovation in the tourism sector, which is a grouping of a variety of interconnected industries, such hotels, accommodation, lodging, transportation, food and leverage industry. There is no tourism product or tourism destination without interconnection of all actors (Macchiavelli, 2001). Previous studies indicate that the profitability of small and mediumsized (SME) hotels is sensitive to several factors, such as experience, skills, education level of the employees and owners/managers, volatility of revenues, and capital structure decisions (Sharma and Upneja, 2005; Poorani and Smith, 1995; Kaufman et al., 1996; Romer, 1986). An enhanced IC can act as an internal factor that contributes to firms’ performance and competitiveness. However, there are few studies focusing on IC as key factor of innovation, competitiveness, and performance in the hotel industry (Bontis et al., 2015; FitzPatrick et al., 2013). Furthermore, according to Marzo and Scarpino (2016), the study of IC in small and medium-sized enterprises has not deserved much attention of researchers. This study attempts to fill these gaps by analysing the impact of IC on the financial performance of SME hotels. The synergetic value of IC is rooted in the interaction between its different components (Bontis et al., 2015; Sydler et al., 2014), i.e., human capital (employees’ talent, skills and expertise), structural capital (organizational capabilities, culture, processes, patents, copyrights, trademarks, databases) and relational capital (creation and maintenance of relationships with stakeholders).

نوشته مقاله انگلیسی رایگان در مورد ارتباط بین سرمایه فکری و عملکرد مالی – الزویر 2018 اولین بار در سایت آی اس آی دانلود ISIDL. پدیدار شد.


 

مشخصات مقاله
ترجمه عنوان مقاله عملکرد مالی بانک های تجاری در دوره پس از اصلاحات: شواهد بیشتر از بنگلادش
عنوان انگلیسی مقاله Financial performance of commercial banks in the post-reform era: Further evidence from Bangladesh
انتشار مقاله سال 2018
تعداد صفحات مقاله انگلیسی 31 صفحه
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منتشر شده در نشریه الزویر
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
رشته های مرتبط مدیریت
گرایش های مرتبط بانکداری، مدیریت مالی، مدیریت عملکرد
مجله تحلیل و سیاست اقتصادی – Economic Analysis and Policy
دانشگاه Bangladesh Bank – Motijheel – Dhaka – Bangladesh
کلمات کلیدی اصلاحات مالی، بانکداری، داده های پانل، سودآوری
کلمات کلیدی انگلیسی Financial reform, banking, panel data, profitability
شناسه دیجیتال – doi
https://doi.org/10.1016/j.eap.2018.01.001
کد محصول E8967
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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1. Introduction

The global banking industry has experienced remarkable changes in recent decades due to international integration of financial markets, deregulation and innovations of technology in banking services. These have created both opportunities for growth and challenges for banks to remain profitable in the current increasingly competitive environment. A profitable and enduring banking sector helps a country to withstand negative economic shocks (e.g., financial crisis) and contributes to the stability of the whole financial system. Research on financial performance of banks typically focuses on the analysis of determinants of bank profitability. Studies concerning bank profitability to date, including Staikouras and Wood (2004), Athanasoglou et al. (2008), Garcia-Herrero et al. (2009), Goddard et al. (2004), Short (1979) and Bourke (1989) have examined the effect of bank-specific (e.g., capital ratio, bank size etc.), industry-related (e.g., concentration, ownership etc.) and macroeconomic (e.g., inflation, GDP growth etc.) determinants on bank performance. More recently, Mia and Ben Soltane (2016) use panel data from 50 South Asian microfinance institutions to show improved annual average productivity by 2.1% due to financial, economic and institutional reforms. Also, Cox and Wang (2014) attribute US bank failures during the period from 2007 to 2010 to ‘poor investment decisions and large exposure to systemic risk channels’. However, studies examining the impact of financial reform policies on profitability are very few, especially for a developing country like Bangladesh. The banking sector in Bangladesh has undergone a series of legal, policy and institutional reforms since 1980s. Bangladesh implemented reform programs largely during 1990-1995, though some reform initiatives occurred on ad hoc basis as early as 1983. Although it has been more than two decades since implementation of these reform measures, no research has been done so far to examine whether the banking sector has become more or less profitable due to these reforms. Therefore, it is timely to evaluate the financial performance of the banking sector in Bangladesh in terms of profitability measures before, during and after financial liberalization. Such evaluation should also help policy makers to understand the limitations of the reform policies taken and formulate accommodative policies in light of the evolving contemporary challenges, especially due to the recent global financial crisis.

نوشته مقاله انگلیسی رایگان در مورد عملکرد مالی بانک های تجاری در دوره پس از اصلاحات – الزویر 2018 اولین بار در سایت آی اس آی دانلود ISIDL. پدیدار شد.


 

مشخصات مقاله
ترجمه عنوان مقاله تاثیر ریسک زنجیره تأمین بر عملکرد مالی شرکت ها
عنوان انگلیسی مقاله Supply chain risk’s impact on corporate financial performance
انتشار مقاله سال 2017
تعداد صفحات مقاله انگلیسی 20 صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
منتشر شده در نشریه امرالد
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
رشته های مرتبط مدیریت، مهندسی صنایع
گرایش های مرتبط مدیریت مالی، مدیریت عملکرد، لجستیک و زنجیره تامین
مجله مجله بین المللی مدیریت عملیات و تولید – International Journal of Operations & Production Management
دانشگاه Department of Business and Management – National University of Tainan – Taiwan
کلمات کلیدی ریسک و عملکرد، عملکرد مالی، اندازه گیری ریسک، ریسک زنجیره تامین
کلمات کلیدی انگلیسی Risk and performance, Financial performance, Risk measurement, Supply chain risk
شناسه دیجیتال – doi
https://doi.org/10.1108/IJOPM-02-2016-0060
کد محصول E8968
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1. Introduction

In modern business environments characterized by ever-increasing competition and globalization, managers use innovative technologies and strategies to achieve and sustain competitive advantages (Chan and Qi, 2003). Because supply chains (SCs) consist of all activities associated with the flow and transformation of goods from the raw material stage to the end user (Handfield and Nichols, 1999), effective supply chain risk management (SCRM) via coordination and collaboration among SC partners is key to ensuring profitability and continuity (Brindley, 2004; Tang, 2006). Not surprisingly, a considerable amount of literature has accumulated on the subject (e.g. Kleindorfer and Saad, 2005; Ritchie and Brindley, 2007; Rotaru et al., 2014; Zsidisin, 2003; Zsidisin and Ellram, 2003). One recent finding, for example, is that two organization-level factors, perceived operational similarity and market leadership, significantly influence the risk manager’s likelihood of learning what might trigger other firms’ operational losses (Hora and Klassen, 2013). Another finding is that improved internal integration of core business processes within a company enhances demand visibility and thus decreases demand risk (Kache and Seuring, 2014). However, despite the panoply of studies that acknowledge the importance of SCRs to firm performance (e.g. Bavarsad et al., 2014; Cao and Zhang, 2011; Ghadge et al., 2013; Ritchie and Brindley, 2007; Tracey et al., 2005; Zhao et al., 2013), relatively few analyze the impact of supply chain risk (SCR) on firm financial performance. Although few studies do examine the effects of SCR on financial performance, they largely rely on perceptual measures (e.g. Bavarsad et al., 2014; Cao and Zhang, 2011; Zhao et al., 2013), which fail to provide real financial performance quantitatively. Therefore, the main objective of this research is to assess how SCR affects firm financial performance from the perspective of marginal financial performance (MFP) by using a combined method of surveys and financial reports. Such assessment is significant, as the primary aspect of SCR, according to its definition, involves assessing the impact of an incident or failure in SC operations on financial performance (Zsidisin, 2003). The rest of this paper is organized as follows. Section 2 reviews related studies, Section 3 delineates the test hypotheses, Section 4 describes the sample collection and presents the research methodology, and Section 5 depicts the statistical tests and model building. Section 6 discusses the implications of the research results. Section 7 presents the research summary and conclusions.

نوشته مقاله انگلیسی رایگان در مورد تاثیر ریسک زنجیره تأمین بر عملکرد مالی شرکت ها – امرالد 2017 اولین بار در سایت آی اس آی دانلود ISIDL. پدیدار شد.


 

مشخصات مقاله
ترجمه عنوان مقاله افشای لحن و عملکرد مالی: شواهدی از مصر
عنوان انگلیسی مقاله Tone disclosure and financial performance: evidence from Egypt
انتشار مقاله سال 2017
تعداد صفحات مقاله انگلیسی 13 صفحه
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منتشر شده در نشریه امرالد
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
رشته های مرتبط مدیریت
گرایش های مرتبط مدیریت مالی، مدیریت عملکرد
مجله مجله تحقیقات حسابداری – Accounting Research Journal
دانشگاه Department of Accounting – University of Gloucestershire – UK
کلمات کلیدی عملکرد شرکت، تحلیل محتوا، افشای تن
کلمات کلیدی انگلیسی Firm performance, Content analysis, Tone disclosure
شناسه دیجیتال – doi
https://doi.org/10.1108/ARJ-09-2016-0123
کد محصول E8969
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1. Introduction

The goal of our paper is to examine the impact of financial performance (FP) on tone disclosure (TD). We also examine the impact of TD on FP. Although the association between disclosure and firm performance has received major interests in accounting research, the findings are always mixed (Baek et al., 2004). In addition, none of prior research has examined the bidirectional relationship between TD and FP in developing countries, particularly in Egypt. We are motivated to focus on the Egyptian context for several reasons. One reason is the rapid growth of Egypt as an emerging economy with noteworthy foreign investment potential (Elsayed and Hoque, 2010). Egypt has a diverse financial reporting environment that might affect initial disclosure requirements differently. According to Gray’s (1988) model, accounting measures and disclosures in Egypt will tend to be more conservative and less transparent. There is a need for Egypt to raise capital and promote confidence as well as take stakeholders into consideration. The Egyptian environment has been dynamic, growing through different economic and political systems that arguably affected accounting disclosure practices. Egypt is one of the countries that was affected by the Arab Spring based on the 25 January revolution. Hence, Egypt provides an opportunity for empirical research to gain insights into the impacts of political crisis regarding the extent of disclosure. Moreover, Egypt is used as an example of a major developing economy in the Middle East and North Africa regions, which was generally overlooked in prior research (Ebrahim and Abdel Fattah, 2015). Although prior research has extensively analysed the impact of TD on FP and stock price (Hutton et al., 2003), this paper provides evidence of the same association and the reverse relationship: FP affects TD. Using a sample of 105 Egyptian listed firms during 2011-2013, we found evidence that good news disclosure is positively associated with firms’ FP, suggesting that Egyptian firms that report more positive news achieve a higher FP. Our result supports the argument TD contains value relevant information. The paper is structured as follows: Section 2 reviews the theoretical and empirical literature and develops the research hypotheses; Section 3 presents the research design; Section 4 presents the empirical results; and Section 6 concludes.

نوشته مقاله انگلیسی رایگان در مورد افشای لحن و عملکرد مالی – امرالد 2017 اولین بار در سایت آی اس آی دانلود ISIDL. پدیدار شد.


 

مشخصات مقاله
ترجمه عنوان مقاله اهمیت برنامه های وفاداری برای عملکرد عملیاتی و مالی هتل
عنوان انگلیسی مقاله Do loyalty programs really matter for hotel operational and financial performance?
انتشار مقاله سال 2017
تعداد صفحات مقاله انگلیسی 20 صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
منتشر شده در نشریه امرالد
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
رشته های مرتبط مدیریت
گرایش های مرتبط مدیریت مالی، مدیریت عملکرد، مدیریت هتلداری
مجله مجله بین المللی مدیریت مهمانداری معاصر – International Journal of Contemporary Hospitality Management
دانشگاه  University of Central Florida – Orlando – Florida – USA
کلمات کلیدی عملکرد مالی، برنامه های وفاداری، عملکرد هتل، عملکرد عملیاتی
کلمات کلیدی انگلیسی Financial performance, Loyalty programs, Hotel performance, Operational performance
شناسه دیجیتال – doi
https://doi.org/10.1108/IJCHM-12-2016-0643
کد محصول E8970
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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1. Introduction

American Airlines was the first company in the airline industry to launch a frequent-guest program in 1981 to reward travelers for their loyalty to the brand. In the lodging industry, InterContinental took the lead and became the first hotel company to offer a loyalty program (Dekay et al., 2009). In today’s business world, most hotels have established their own loyalty program, which has gradually become a provision that hotel guests would expect. In 2015, the loyalty programs of major hotel groups had more than 300 million members (Peltier, 2016). While the impressive number shows the popularity or attractiveness of loyalty programs, the real active members are far fewer than this number (Peltier, 2016). For instance, La Quinta Returns program has 11 million members, yet only 25.5 per cent were active members in 2015 (Peltier, 2016). The surprising contradiction between the popularity of loyalty programs and the lagging number of active members inspired the researchers of the present study to ask the research question of whether it is operationally and financially beneficial for hotel companies to invest in loyalty programs. The benefits for hotels to offer loyalty programs to their guests can be manifested in profitability, share of wallet, willingness to pay more, word-of-mouth (WOM) and electronic WOM (Kandampully et al., 2015). First, through initiating loyalty programs, companies can directly gain profits from customer repurchase behavior (Bolton et al., 2000; Keh and Lee, 2006). Moreover, using loyalty programs to manage current customers can reduce the cost needed to attract new customers, thereby indirectly increasing the profitability. Second, the term share of wallet describes how customers choose to allocate their monetary resources among different products of different brands (Evanschitzky et al., 2012). It is important for companies to understand how their customers make purchase decisions among various products or services. Loyal customers tend to stay with one company and build emotional commitment with it (Evanschitzky et al., 2012). Closely related to sharing of wallet is the third benefit of loyalty program – willingness to pay premium. Once loyalty is built with a company, loyal customers are less sensitive to the premium price charged by the company and are more likely to perceive greater values from the products or services provided by this company (Dowling and Uncles, 1997; Reichheld and Sasser, 1990). In addition, customer loyalty has an impact on customer behavior; in that, loyal customers tend to actively spread positive WOM, whether in person or through electronic media, thus playing an important role of brand ambassadors (Kandampully et al., 2015; Jeon and Jeong, 2017).

نوشته مقاله انگلیسی رایگان در مورد اهمیت برنامه های وفاداری برای عملکرد عملیاتی و مالی هتل – امرالد 2017 اولین بار در سایت آی اس آی دانلود ISIDL. پدیدار شد.


 

مشخصات مقاله
ترجمه عنوان مقاله مقایسه میان کشوری اقدمات سبز، عملکرد سبز و عملکرد مالی
عنوان انگلیسی مقاله A cross-country comparison of green initiatives, green performance and financial performance
انتشار مقاله سال 2017
تعداد صفحات مقاله انگلیسی 26 صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
منتشر شده در نشریه امرالد
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
رشته های مرتبط مدیریت
گرایش های مرتبط مدیریت مالی، مدیریت عملکرد
مجله تصمیم گیری در مدیریت – Management Decision
دانشگاه Department of Finance – University of New Haven – USA
کلمات کلیدی توسعه پایدار، سیاست سبز، عملکرد سبز، کمیته مسائل مربوط به پایداری
کلمات کلیدی انگلیسی Sustainable development, Green policy, Green performance, Sustainability themed committee
شناسه دیجیتال – doi
https://doi.org/10.1108/MD-08-2017-0761
کد محصول E8971
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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Introduction

In recent years, environmental concerns have put pressure on practitioners to adopt various environmental initiatives. This trend has motivated a considerable body of research to examine the relationship between green initiatives, green performance, and business performance (Aragon-Correa, 1998; Klingenberg and Geurts, 2009; Liet al., 2017; Miroshnychenko et al., 2017; Ngniatedema and Li, 2012; Rothenberg et al., 2001; Seroka-Stolka, 2016). In their early work related to green initiatives, scholars have mostly focused on issues such as green product and process development, lean and green operations management, remanufacturing, logistics and closed-loop supply chains (Angell and Klassen, 1999; Klingenberg and Geurts, 2009). The majority of empirical studies in these early works have focused on the manufacturing sector in the USA (Kassinis and Soteriou, 2003; Klassen and McLaughlin, 1996; Kleindorfer et al., 2005) with very few on the service sector (Foster et al., 2000; Goodman, 2000; Judge and Douglas, 1998). Of these studies, very few found significant evidence that green practices are related to a firm’s financial performance. Besides studies that focus on green practices and sustainability performance of firms based in the USA (see e.g. Li et al., 2017; Seroka-Stolka, 2016), researchers have begun to look beyond US firms (Christmann and Taylor, 2002). This observation in itself demonstrates the rapidly increasing importance of these topics on a global scale and may justify the synthesis of the literature by Goyal et al. (2013) on environmental-related studies for a 19 years’ span (1992-2011). For the study period 1992-2010, the maximum number of articles related to sustainability issues is based in the USA, the UK, Spain, and Germany, and in other developing countries such as India (Goyal et al., 2013). In the literature, there is some discussion on the links between green initiatives, green performance, and financial performance within the context of corporate social responsibility (CSR), in which the authors use data from firms based in a particular country. Several examples can be found in early works, such as Aras et al. (2010) investigated the Istanbul Stock Exchange 100 index companies and their CSR policy, which is measured by the extent of social and environmental disclosures, and financial indicators. They did not find significant evidence on the CSR-financial performance link for Turkish firms. In examining the link between CSR and firm value, Lima Crisóstomo et al. (2011) found a significant negative impact of environmental action on firm value for companies based in Brazil. A similar study was conducted by Usman and Amran (2015) using data from 68 companies listed on the Nigeria Stock Exchange.

نوشته مقاله انگلیسی رایگان در مورد مقایسه میان کشوری اقدمات و عملکرد سبز و عملکرد مالی – امرالد 2017 اولین بار در سایت آی اس آی دانلود ISIDL. پدیدار شد.


 

مشخصات مقاله
ترجمه عنوان مقاله تاثیرات ویژگی های حاکمیت شرکتی و تاخیر گزارش مالی بر گزارش عملکرد مالی شرکت ها
عنوان انگلیسی مقاله Impact of corporate governance attributes and financial reporting lag on corporate financial performance
انتشار مقاله سال 2018
تعداد صفحات مقاله انگلیسی 19 صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
منتشر شده در نشریه امرالد
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
رشته های مرتبط مدیریت، اقتصاد
گرایش های مرتبط مدیریت مالی، مدیریت عملکرد، مدیریت کسب و کار، اقتصاد مالی
مجله مجله آفریقایی مطالعات اقتصاد و مدیریت – African Journal of Economic and Management Studies
دانشگاه Department of Finance and Accounting – The Republic of Korea
کلمات کلیدی حاکمیت شرکتی، غنا، عملکرد شرکت، ویژگی های هیئت مدیره، تاخیر گزارش مالی، بورس سهام غنا، زمانبندی گزارش
کلمات کلیدی انگلیسی Corporate governance, Ghana, Firm performance, Board characteristics, Financial reporting lag, Ghana Stock Exchange, Timeliness of reporting
شناسه دیجیتال – doi
https://doi.org/10.1108/AJEMS-08-2017-0205
کد محصول  E8972
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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1. Introduction

This paper investigates selected corporate governance (CG) attributes and financial reporting lag and their impact on financial performance of listed firms in Ghana. The International Accounting Standards Board (IASB, 2010) Framework for the Preparation and Presentation of Financial Statements states that there are some qualitative characteristics that make the information provided in financial statements useful to users. These qualitative characteristics are relevance, faithful representation, comparability and understandability. According to the IASB (2010) relevance and faithful representation are the fundamental qualities, while comparability and understandability are enhancing qualities. Timeliness is an auxiliary aspect of relevance. Timeliness means having information available to decision-makers, before it loses its capacity to influence decisions. If information is either not available when it is needed, or becomes available so long after the reported events that it has no value for future action, it lacks relevance and is of little or no use (IASB, 2010). Timeliness alone, cannot make information relevant, but a lack of timeliness, can rob information of relevance it might otherwise have had. Timeliness provides a platform for market integrity and efficiency to ensure fairness, efficiency, transparency, protect investors and reduce risk, which will in turn improve financial reporting quality (Al-Ajmi, 2008; Turel, 2010). Prior empirical studies have examined the timeliness (reporting lag or delay) of corporate reporting and its determinants; (Apadore and Mohd Noor, 2013; Sharinah et al., 2014; Yadirichukwu and Ebimobowei, 2013; Ilaboya and Iyafekhe, 2014; Mohamad-Nor et al., 2010; Shukeriand Islam, 2012), examined financial reporting lag and audit committee characteristics timeliness and relevance of financial reporting; (Ohaka and Akani, 2017), examined company characteristics and timeliness of financial reporting. The objective of this paper is to investigate how selected CG attributes and financial reporting lag affect the financial performance of listed firms in Ghana. This paper differs from earlier research on timeliness of reporting and CG as it tests the influence of timeliness of reporting and board attributes on firm performance using only accounting information. Generally, there are two types of financial reporting lag: audit report lag (ARL); and management report lag. ARL is the period from a firm’s year-end and the audit report date while management report lag is a period between the end of the fiscal year of firms and the publication of the audited financial reports (Zaitul, 2010). Financial reporting lag in this study refers to ARL, i.e. the length of time between the fiscal year-end of a company and the date of the auditor’s report. The board attributes used are board size, proportion of independent directors, board gender diversity, independent audit committee, institutional ownership and block ownership concentration. Firm performance is measured using two accounting ratios; return on equity (ROE) and return on assets (ROA). Accounting-based measures are preferable in the context of CG study because they reflect the ability of the management in adding value to the firm. Higher ROA and ROE ratios are indication that the firm’s CG mechanisms are highly effective (Mishra and Kapil, 2017).

نوشته مقاله انگلیسی رایگان در مورد تاثیرات تاخیر گزارش مالی بر گزارش عملکرد مالی شرکت ها – امرالد 2018 اولین بار در سایت آی اس آی دانلود ISIDL. پدیدار شد.


مشخصات مقاله ترجمه عنوان مقاله تقویت عملکرد مالی شرکت های کوچک و متوسط B2B: چرا جهتگیری برند می تواند سود سهام را پرداخت کند عنوان انگلیسی مقاله Boosting the financial performance of B2B SMEs: Why brand orientation can pay dividends انتشار مقاله سال 2018 تعداد صفحات مقاله انگلیسی 4 صفحه هزینه دانلود مقاله انگلیسی رایگان میباشد. منتشر شده در نشریه امرالد نوع مقاله ISI فرمت مقاله انگلیسی  PDF رشته های مرتبط مدیریت، اقتصاد گرایش های مرتبط بازایابی، مدیریت مالی، مدیریت عملکرد، مدیریت کسب و کار، اقتصاد مالی مجله جهت استراتژیک – Strategic Direction کلمات کلیدی  آگاهی از برند، برندینگ B2B، اعتبار برند، عملکرد مالی، جهت گیری برند کلمات کلیدی انگلیسی Brand awareness, B2B branding, Brand credibility, Financial performance, Brand orientation شناسه دیجیتال – doi
https://doi.org/10.1108/SD-03-2018-0050 کد محصول E8973 وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید. دانلود رایگان مقاله دانلود رایگان مقاله انگلیسی سفارش ترجمه این مقاله سفارش ترجمه این مقاله

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