Search results

1 – 3 of 3
Open Access
Article
Publication date: 27 August 2020

Muljanto Siladjaja and Yuli Anwar

The purpose of this study is to test and prove how the quality of innate accruals can make a significant contribution to the prospect of future market value for manufacturing…

2326

Abstract

Purpose

The purpose of this study is to test and prove how the quality of innate accruals can make a significant contribution to the prospect of future market value for manufacturing industries.

Design/methodology/approach

This research used multiple regression method by gathering all observation data on a go public company in the industrial manufacturing sector.

Findings

The results of this test can show that the dividend policy helps reduce the use of accruals to increase investor perceptions about the prospects of the company's future period, especially the value of earnings informativeness, including valid information about the actual fundamental conditions. These results reflect high innate accruals quality, so the use of low accruals, especially in reporting earnings.

Research limitations/implications

This test uses a measurement of a constant growth rate with the calculation of the indicator g in the next five-year period, and the proof has secondary data abnormalities reflecting a very high level of variation in the use of accruals. As an implication of the data that is not normal, it causes a large amount of data pruning through outlier tests. Samples that qualify for processing are 180 from 384 data.

Originality/value

By calculating the value of the dividend payout with the growth rate, the estimated future market price can be done with reasonable accuracy.

Details

Asian Journal of Accounting Research, vol. 5 no. 2
Type: Research Article
ISSN: 2443-4175

Keywords

Open Access
Article
Publication date: 8 December 2020

Adil Zia

This study aims to examine the factors that lead to loyalty in bank customers. It establishes a relationship of service quality (SQ) with satisfaction and attitude that leads to…

4769

Abstract

Purpose

This study aims to examine the factors that lead to loyalty in bank customers. It establishes a relationship of service quality (SQ) with satisfaction and attitude that leads to customer loyalty. The impact of SQ along with satisfaction and attitude on customer loyalty is explored.

Design/methodology/approach

Primary data was collected from 1,097 customers of the banking service. Structural equation modelling (SEM) and multiple regression analyses was used to analyse the data. The adaption of multiple regression and SEM for the analysis authenticates the similar findings in both the methods of analysis.

Findings

All the factors contribute to the formation of SQ. There exists a linear relationship of SQ, satisfaction and attitude in the formation of customer loyalty.

Research limitations/implications

Sample can be more diverse and collected from different cities as well. Similar studies are possible for diverse demographic groups such as gender, age, education and others.

Practical implications

The results of this study have significant implications for understanding customer loyalty for banks of Saudi Arabia.

Originality/value

This research attempts to explore the factors responsible for the SQ in banks of Saudi Arabia so as to establish a relationship between SQ, satisfaction, attitude and loyalty.

Details

PSU Research Review, vol. 6 no. 2
Type: Research Article
ISSN: 2399-1747

Keywords

Open Access
Article
Publication date: 8 April 2022

Giuseppe Festa, Sihem Elbahri, Maria Teresa Cuomo, Mario Ossorio and Matteo Rossi

The study aims to investigate the influence of FinTech (Financial Technology) determinants such as crowdfunding, mobile payment and blockchain as potential facilitators in an…

4088

Abstract

Purpose

The study aims to investigate the influence of FinTech (Financial Technology) determinants such as crowdfunding, mobile payment and blockchain as potential facilitators in an entrepreneurial ecosystem for undertaking decisions in Tunisia, as an example of emerging economy.

Design/methodology/approach

Quantitative research was carried out with data collection based on a questionnaire that has been sent via email to young Tunisian entrepreneurs (potential or actual). A following regression was calculated on 93 respondents.

Findings

Analysis of the data showed that most of the relationships under investigation were confirmed. Statistical tests highlighted that knowledge, availability and access about crowdfunding and blockchain had a positive and significant impact on entrepreneurial intention. Regarding mobile payment, there was a negative and insignificant effect on entrepreneurial intention.

Originality/value

From the evidence of the research, Fintech ecosystems may positively influence the decision to undertake, with relevant implications at institutional, industrial and individual level. More specifically, demonstrating a positive and significant relationship between some main dimensions of FinTech and entrepreneurial intention and emphasizing the contribution of related knowledge to intellectual capital accumulation through entrepreneurial education, this study seems to be unique in examining and verifying this potential effect.

Details

Journal of Intellectual Capital, vol. 24 no. 1
Type: Research Article
ISSN: 1469-1930

Keywords

Access

Only Open Access

Year

Content type

1 – 3 of 3