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201
Advantages of Combining Factorization Machine with Elman Neural Network for Volatility Forecasting of Stock Market
Published 2021-01-01“…In this paper, the Standard & Poor’s 500 Composite Stock Price (S&P 500) index, the Dow Jones industrial average (DJIA) index, the Shanghai Stock Exchange Composite (SSEC) index, and the Shenzhen Securities Component Index (SZI) were used to demonstrate the validity of our proposed FM-Elman model in time-series prediction. …”
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202
Social contracts and occupational health and safety disclosure: evidence from companies in Indonesia
Published 2025-12-01“…The research sample includes 110 companies at high risk for workplace accidents and occupational diseases listed on the Indonesia Stock Exchange from 2016–2022, totaling 259 observations. …”
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203
The Impact of Liquidity and Digital Transformation on The Bank Performance: Board of Commissioners and Directors’ Turnover Moderator
Published 2025-01-01“…Design/methodology/approach: The research analyzed 47 banks listed on the Indonesia Stock Exchange (IDX) from 2012 to 2022. These banks were selected through purposive sampling from the IDX and Financial Services Authority (FSA) websites. …”
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204
The Effect of Audit Quality on the Audit Adjustments to Earnings
Published 2020-08-01“…Research hypotheses based on collected data from 128 companies accepted in the Tehran Stock Exchange from 2013 to 2018 were tested using combined regression analysis. …”
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205
Effect of sales growth, capital intensity and debt to equity ratio on tax avoidance as moderated by firm size
Published 2024-12-01“…This quantitative research focused on seventeen food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Data were analysed using Structural Equation Modelling with a Partial Least Square approach. …”
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206
ANALYSING EFFICIENCY OF AGGRESSIVE ETF-COMPOSED PORTFOLIO STRATEGIES
Published 2014-06-01“…The article investigates investment characteristics of Exchange Traded Funds, a unique category of mutual funds which can be traded like any common equity on any stock exchange through authorized broker companies. One can buy and sell ETFs during the entire trading session, one can open short positions using ETFs and trade on margin. …”
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207
The Impact of Ownership and Financial Stability on Bank Liquidity Creation
Published 2025-03-01“…The research sample included 35 banks listed on the Indonesia Stock Exchange based on a purposive sampling technique (non-random sampling) and the observation period between 2013 and 2020 utilizing quarterly data. …”
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208
Impact of environmental award and financial performance on environmental disclosure quality: a case study of listed companies in Pakistan
Published 2025-01-01“…This research examines the nexus between environmental awards, environmental disclosure quality, and the firm performance of non-financial companies listed on Pakistan’s Stock Exchange (PSX) from 2016 to 2020. This research aims to determine if environmental disclosure, indicative of accountability and transparency, is affected by awards for environmental success. …”
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209
Forecasting of CVaR based on intraday trading in Tehran ETFs: The approach of heterogeneous autoregression models
Published 2024-12-01“…Purpose: This study examines the accuracy of Heterogeneous Autoregressive (HAR) models in forecasting the Conditional Value-at-Risk (CVaR) of Exchange-Traded Funds (ETFs) on the Tehran Stock Exchange. The significance of this study stems from the need for better risk management in financial markets, where volatility and jumps significantly affect investment decisions.Methodology: Data from nine equity, index, and fixed-income funds were analyzed intraday with high frequency (daily and fifteen-minute intervals) from 2019 to 2022. …”
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210
Analysis of financial management decisions on company financial performance with economic value added (eva) as a mediating variable
Published 2024-12-01“…This study uses an exploratory and survey-based approach with secondary data taken from the financial statements of 150 manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2017. A total of 37 companies were selected by purposive sampling and analyzed using SPSS and path analysis. …”
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211
FIRM’S CHARACTERISTICS AND EARNINGS MANAGEMENT: EVIDENCE FROM LISTED PHARMACEUTICAL COMPANIES IN NIGERIA
Published 2023-12-01“…The population of this study consists of all listed pharmaceutical companies on the floor of the Nigeria Stock Exchange as at 31st December, 2021. There are eleven (11) listed pharmaceutical companies in Nigeria. …”
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212
Investment Efficiency in Indonesia's Construction Sub-Sector: An Optimal Portfolio Approach Using the Markowitz Model
Published 2025-02-01“…This study uses the Markowitz Model approach to analyze the allocation of returns and risks in forming an optimal portfolio of construction sub-sector stocks listed on the Indonesia Stock Exchange (IDX) from January to December 2021 as well as identifies the stocks selected as part of the optimal portfolio. …”
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213
How Do Executives Benefit From Investment Efficiency? Investigating The Use of Accounting Performance-Based Pay: Evidence From Indonesia
Published 2024-09-01“…Design/methodology/approach: This study uses a sample comprising 888 firm-year observations of non-financial companies listed on the Indonesian Stock Exchange (IDX) from 2010 to 2018. Finding/result: Using the level of investment efficiency and executive cash compensation as measures, we find that executive accounting performance-based pay significantly increases in investment-efficient firms. …”
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214
The effect of product market competition and growth opportunity on the relationship between ownership concentration and abnormal returns
Published 2024-08-01“…The statistical population of the study is the companies listed on the Tehran Stock Exchange and using systematic sampling method, 130 companies were selected as a research sample for a period of 9 years between 2015 and 2023.Findings: The results of testing the research hypotheses with multiple regression showed that ownership concentration has a negative effect on abnormal returns and product market competition and growth opportunity have a significant negative and positive effect on the relationship between ownership concentration and abnormal return, respectively.Originality/Value: The concentration of ownership leads to the problem of representation between dominant shareholders and minority shareholders (conflict of ownership) and the existence of product market competition as a substitute for strong corporate management and also the existence of growth opportunities that affect the company's future performance due to information uncertainty. …”
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215
Impact of psychological factors on investment decisions in Nepalese share market: A mediating role of financial literacy
Published 2024-09-01“…The respondents included 410 active individual investors from the Nepal Stock Exchange (NEPSE). The study's findings reveal that psychological factors have a positive and significant effect on investment decisions among investors in the Nepalese stock market. …”
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216
An exploratory study of the tax rate reconciliation disclosures of JSE listed companies
Published 2025-01-01“…Setting: The study exploited hand-collected tax rate reconciliation data of companies listed on the Johannesburg Stock Exchange (JSE) in South Africa for the financial reporting periods ranging from 2015 to 2022. …”
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217
CAUSAL RELATIONSHIP AMONGST CORPORATE LONG-TERM FINANCING DECISIONS: EMPIRICAL EVIDENCE OF LISTED NIGERIAN MANUFACTURING FIRMS
Published 2023-11-01“…To achieve the aim of this study, a sample of 35 stratifiedly selected Nigerian manufacturing firms on the Nigerian Stock Exchange (NSE) between the periods of 1990-2020 (30 years) were examined, in the quest to fill sectoral and periodical gaps found in the extant empirical studies. …”
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218
Analysis of the role of financial leverage, good corporate governance, and firm size on profit management
Published 2023-12-01“…This study aims to determine the influence of Financial Leverage, Good Corporate Governance, and Firm Size on manufacturing companies listed on the Indonesia Stock Exchange for the 2020 period during the Covid-19 pandemic. …”
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219
Pengaruh risk profile, good corporate governance (GCG), earnings (profitability), and capital (capital adequacy), terhadap pertumbuhan laba pada bank syariah
Published 2024-09-01“…This study aims to analyze the influence of bank health levels, assessed based on Risk Profile (Profil resiko), Good Corporate Governance (GCG), Earnings (Profitability), and Capital (Capital Adequacy), on profit growth in Sharia Banks listed on the Indonesia Stock Exchange (IDX) during the period 2018-2022. Secondary data used were financial reports published by relevant Islamic banks or the Financial Services Authority (OJK) website with 4 companies as samples. …”
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220
The influence of foreign, busy board members, and gender diversity on firm bankruptcy
Published 2025-12-01“…This study examines the impact of three key board characteristics—foreign board members, busy board members, and gender diversity—on firm bankruptcy among companies listed on the Saudi Stock Exchange. The sample consists of 994 firm-year observations of non-financial firms from 2015 to 2023. …”
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