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1 – 3 of 3Muljanto 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…
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.
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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…
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.
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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…
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.
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