Management Accounting Practices on Organizational Performance  Mediated by Rationalized Managerial Decisions

Dahal, Rewan Kumar; Bhattarai, Ganesh; Karki, Dipendra

doi:10.3126/irjms.v5i1.35870

Cited by 3 publications

(1 citation statement)

References 0 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Bikhchandani and Sharma (2001) highlight its prevalence in emerging markets, where weak reporting requirements and lower accounting standards escalate information cascades and reputational herding. This resonates with findings by Dahal et al (2020) showing no significant impact of management accounting practices on organizational performance in the Nepalese context. Yong (2011) demonstrates the impact of the winner's curse hypothesis and the bandwagon effect on IPO initial returns in Malaysia, underscoring the influence of informed investor participation on stock performance.…”

Section: Bandwagon Effectsupporting

confidence: 84%

Cross-influence of Risk, Return, and Governance on Decision-Making in Hydropower Investments

Karki

2024

Econ J Dev Issues

View full text Add to dashboard Cite

The sustainable growth of an economy pivots on a robust financial system, particularly in the context of capital availability. This study analyzes the behavior of investors towards initial public offerings (IPOs), focusing on the hydropower development sector in Nepal. The research explores the multifaceted relationship between factors such as risk, return, and governance on investor behavior, considering elements like Idiosyncratic risk (IR), timing of issue (TIPO), Bandwagon effect (BE), expected return (ER), sectoral performance (SP), corporate governance (CG), pre-issue financial health (PFH), and marketability (MKT). Additionally, sociodemographic variables and their connection to investor behavior are examined. Employing a descriptive research design, the study involves a sample size of 392 individuals, selected through a convenient sampling method. The study's main finding documented that idiosyncratic risks, expected returns, and corporate governance stand out as crucial factors influencing investment decisions (P < 0.05). Notably, the regression analysis indicated the absence of a significant impact from market risks (P > 0.05), including the bandwagon effect and IPO timing, on investor behavior towards hydropower IPOs. This finding suggests that Nepalese investors prioritize returns and organizational governance over market risks, despite having significant concerns regarding idiosyncratic risk. The analysis also reveals significant associations between investor behavior and sociodemographic variables like age, education, occupation, and primary investment objectives (P < 0.05). This study offers valuable insights and implications for investors seeking to align investments with their goals. Hydropower developers should prioritize investor protection and transparency, while regulators must enhance disclosures, shareholder accountability, and project oversight.

show abstract

Section: Bandwagon Effectsupporting

confidence: 84%

Cross-influence of Risk, Return, and Governance on Decision-Making in Hydropower Investments

Karki

2024

Econ J Dev Issues

View full text Add to dashboard Cite

show abstract

Should income be diversified? A dynamic panel data analysis of Nepalese depository financial institutions

Karki,

Bhattarai,

Kumar Dahal

et al. 2023

Investment Management and Financial Innovations

View full text Add to dashboard Cite

This study analyzes the possible impact of diversity in non-interest income on Nepalese Depository Financial Institutions (DFIs) performance. The study examines variables such as service fees, dividends on equity instruments, and the non-interest revenue ratio to total operational income as endogenous factors. The ROE serves as the key profitability indicator. Additionally, the study explores the impact of control variables on the performance of financial institutions, such as the cost-to-income ratio, the equity-to-total assets ratio, and the ratio of non-performing loans to total loans. Secondary data from fiscal year 2015/16 to 2021/22 are utilized for analysis, employing correlation and regression analyses to assess the relationships between variables. Based on the Hausman Specification test, this study uses a Dynamic Analysis of Panel Data approach, adopting a Random effects regression model. The findings indicate that dividends from equity instruments ( = –0.565*) adversely affect profitability. At the same time, service fees and non-interest revenue as a proportion of overall operating revenue show no significant impact. Control factors like the cost-to-income ratios ( = –0.432**) and the equity-to-total assets ( = –94.101**) adversely affect profitability. The study suggests that income diversification may not be beneficial, urging Nepalese DFIs to prioritize interest income and consider alternative investment opportunities. Reducing the cost-to-income ratios and equity-to-total assets is recommended for enhancing profitability.

show abstract

A Study of Management Accounting Practices and Financial Performance in Industrial Companies in Jordan

Ismail,

Al-Marayat,

Atiat

2023

International Journal of Applied Sciences &Amp; Development

View full text Add to dashboard Cite

With advancement in technology and changing business environment, it is important to assess the effect of adoption of management accounting practices on the financial performance in companies. Hence, the purpose of the study was to assess the effect of Management Accounting Practices (MAPs) on the financial performance in industrial companies of Jordan. The study considered MAPs (costing practices, budgeting practices, decision-making practices, performance evaluation practices and strategic analysis) as the independent variables and financial performance (Return on Assets - ROA) as the dependent variable. Data collection was done through primary sources where 142 responses were collected using structured questionnaire. Multiple regression test was used to test the hypothesis which found that there is a statistically significant effect of adoption of management accounting practices on the financial performance in Jordanian industrial companies.

show abstract

Management Accounting Practices on Organizational Performance Mediated by Rationalized Managerial Decisions

Cited by 3 publications

References 0 publications

Cross-influence of Risk, Return, and Governance on Decision-Making in Hydropower Investments

Cross-influence of Risk, Return, and Governance on Decision-Making in Hydropower Investments

Should income be diversified? A dynamic panel data analysis of Nepalese depository financial institutions

A Study of Management Accounting Practices and Financial Performance in Industrial Companies in Jordan

Contact Info

Product

Resources

About