Do firm specific characteristics and industry classification corroborate voluntary disclosure of financial ratios: an empirical investigation of S&amp;P CNX 500 companies

Sriram, M.

doi:10.1007/s10997-018-9414-z

Cited by 6 publications

(5 citation statements)

References 30 publications

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“…(e.g. Striukova et al, 2008;Maaloul and Z eghal, 2015;Goebel, 2019;Sriram, 2020) and corporate governance structure (board and audit committee characteristics) (e.g. Cerbioni and Parbonetti, 2007;Li et al, 2012;Muttakin et al, 2015;Haji, 2015;Tejedo-Romero et al, 2017;Nadeem, 2020).…”

Section: Introductionmentioning

confidence: 99%

Managerial ability and intellectual capital disclosure

Rajabalizadeh

Oradi

2021

ARA

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PurposeWhile prior research in the area of intellectual capital (IC) disclosure has mainly focused on firm, board and audit committee characteristics, there is little research on whether managerial characteristics are associated with IC disclosure. This study aims to examine the relationship between managerial ability (MA) and the extent of IC disclosure.Design/methodology/approachThe study sample comprises 1,098 firm-year observations of Iranian listed firms during 2012–2017. This study uses the checklist developed by Li et al. (2008) and adopts a content analysis approach and calculates the IC disclosure index in 62 dimensions within three categories: human capital, structural capital and relational capital. To measure MA, this study uses the managerial ability score (MA-Score) developed by Demerjian et al. (2012) for Iranian firms.FindingsThe results show that MA is significantly and negatively associated with the overall extent of IC disclosure and all the three components of IC (human capital, structural capital and relational capital). Further analysis shows that the interaction between MA and firm performance is positive and significant, suggesting that the negative relationship between MA and IC disclosure is less pronounced for high-performing firms. This study addresses the potential endogeneity issue by using the propensity score matching approach. The findings are also robust to the alternative measure of MA.Originality/valueThis study contributes to both the MA literature and the IC disclosure literature. To the best of the authors' knowledge, this study is the first to provide empirical evidence on the relationship between MA and IC disclosure.

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Section: Introductionmentioning

confidence: 99%

Managerial ability and intellectual capital disclosure

Rajabalizadeh

Oradi

2021

ARA

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“…Financial Ratio analysis techniques used to analyze company financial statement data are on the balance sheet and income statement. The steps taken to investigate the data are by: (Haque, 2020;Imhanzenobe, 2020;Sriram, 2020):…”

Section: Data Processing Techniquesmentioning

confidence: 99%

Identify Financial Ratios to Measure The Company's Financial Performance

Sari Lubis

2023

JEBIN

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This study aims to determine and analyze financial ratios as a tool to measure financial performance at PT. ABC is based on SOE and Theoretical Standards. This research approach is qualitative descriptive research, where qualitative descriptive research is analyzing data for problems of independent variables such as data in the form of numbers, generally not using statistics. The type of data in this study is qualitative data, namely data in the form of financial statements, namely profit/loss statements and balance sheet statements. This data collection technique is a documentation technique on secondary data sources of financial statements. The results of this study show that in the company PT. ABC shows that the financial performance of the calculation of liquidity ratios (current ratio and cash ratio) can be said to be good, and e financial performance of the calculation of solvency ratios (Debt to Equity Ratio and Debt to Asset Ratio) can be said to be good, financial performance from the calculation of profitability ratios (Return On Equity and Net Profit Margin) can be said to be less good, and financial performance from the calculation of activity ratios (Fixed Asset Turnover and Total Asset Turnover) It can be said to be not good.

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“…From the developed world, Driffield et al (2018) found the evidence to be inconclusive, hinting at presence of secondary considerations that could effectively link foreign ownership and firm performance. Foreign promoters are expected to bring greater transparency (Halter et al, 2009) resulting in more qualitative information (Sriram, 2018) flowing through to stakeholders; this can be seen in the greater content of voluntary disclosures that accompany mandated ones; mandatory reports include the annual reports and its various constituents, whereas the voluntary disclosures include qualitative information in the form of letters to shareholders and press releases conveying strategic intent of the firms. Consequently, it acts a strong positive signal to the markets, resulting in better market based measures of performance, leading to the framing of the hypothesis thus, H 1b : Foreign promoter ownership has a significant influence on firm's market based measure of performance Institutional ownership may refer to domestic as well as foreign investors.…”

Section: Theoretical Background and Hypothesesmentioning

confidence: 99%

Ownership Characteristics,Corporate Social Responsibility, Resource Productivity And Firm Performance: An Empirical Study

Prince

2021

Indian Journal of Corporate Governance

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Corporate governance continues to be at the forefront as evinced by some of the recent incidents at organisations such as Tata Sons, Yes Bank and ICICI bank. Traditionally, ownership characteristics have been considered as close substitutes representing corporate governance, considering that board processes and activity do not yield themselves to much scrutiny beyond a few media reports and analysis. The research article undertakes a study of ownership, corporate social responsibility(CSR) and resource productivity in the Indian context. Using a sample of 900 firms from the non-financial domain, the study uses multivariate regression to identify the effect on market based measure of firm performance. Results indicate that all the ownership variables have a positive and significant influence on market based metrics of organisations. However, the CSR orientation or intent does not indicate any impact on organisation’s market based metric. The resource productivity, on the hand is strongly positive, indicating that markets recognise, intuitively the impact of competencies and capabilities of people. For practitioners, the implications are the quest to identify further levers of strategic and competitive advantage since the governance indicators have merely explained a small part of firm performance.

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Do firm specific characteristics and industry classification corroborate voluntary disclosure of financial ratios: an empirical investigation of S&P CNX 500 companies

Cited by 6 publications

References 30 publications

Managerial ability and intellectual capital disclosure

Managerial ability and intellectual capital disclosure

Identify Financial Ratios to Measure The Company's Financial Performance

Ownership Characteristics,Corporate Social Responsibility, Resource Productivity And Firm Performance: An Empirical Study

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