Empirical Analysis of ICT and Innovation Based on Firm-Level Evidence from Four ASEAN Economies: An Sem Approach

2014 ◽  
Author(s):  
Masatsugu Tsuji
Keyword(s):  
Empirical Analysis ◽  
Firm Level

scholarly journals Determinants of dividend behaviour in select indian companies - an empirical analysis

2013 ◽  
Vol 1 (1) ◽  
pp. 24-31
Author(s):  
Mohanraj V ◽  
Sounthri S
Keyword(s):  
Empirical Analysis ◽  
Cash Flow ◽  
Empirical Result ◽  
Flow Model ◽  
Firm Level ◽  
Cross Sectional ◽  
Dividend Policies ◽  
Indian Context ◽  
Main Determinants ◽  
Sectional Analysis

This study examines the Corporate Dividend Behaviour in the Indian context through Lintner‘s dividend model,Brittain‘s Cash Flow Model and Btittain‘s explicit Dividend Model. Results of this study will be uselful for designing dividend policies at the firm level and to analyze the saving behaviour at the macro level. The high dividend paying companies listed in NSE constitute the sample for the present study carried out as cross-sectional analysis for the year 2001-02 to 2011-12. The empirical result shows that the main determinants of current dividends are the Lagged Dividend and Current Earnings.

scholarly journals Economic Consequences of Hiring an Auditor With Industry Expertise: An Empirical Analysis Among NPOs

2017 ◽  
Vol 47 (1) ◽  
pp. 126-145 ◽  
Author(s):  
Anne-Mie Reheul ◽  
Tom Van Caneghem ◽  
Machteld Van den Bogaerd ◽  
Sandra Verbruggen
Keyword(s):  
Nonprofit Organizations ◽  
Empirical Analysis ◽  
Economic Consequences ◽  
Firm Level ◽  
Large Sample ◽  
Audit Firm ◽  
Auditor Choice ◽  
Industry Expertise

This study examines economic consequences of auditor choice in the Belgian nonprofit (NP) setting, where the identity of both the audit firm and the audit partner is required to be disclosed. Specifically, we examine the influence of auditor choice in favor of an auditor with industry expertise on future contributions (being the sum of donations and grants) received among a large sample of Belgian nonprofit organizations (NPOs). Consistent with a signaling perspective, our results indicate that NPOs benefit from engaging an audit partner with industry expertise, by positively influencing future contributions received by the NPO. However, we observe no significant effect of audit firm industry expertise on future contributions received. Our results therefore suggest that NPOs’ resource providers presume that industry expertise is situated at the signing partner level rather than at the audit firm level.

Sign in / Sign up

Export Citation Format

Share Document