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RISS 인기검색어
- 검색키워드
- 저자 : Afifa Malik (검색결과 3 건)
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Does Earnings Quality Affect Companies’ Performance? New Evidence from the Jordanian Market
Isam SALEH,Malik ABU AFIFA,Fares ALSUFY 한국유통과학회 2020 The Journal of Asian Finance, Economics and Busine Vol.7 No.11
This study aims to investigate the importance of earnings quality as a determinant of companies’ performance. It provides some empirical evidences from an emerging market, specifically from the Jordanian market. This study developed an econometric model for the effect of earnings quality on the companies’ performance using empirical evidence. The study employs a panel data analysis method by using a sample of all Jordanian industrial public shareholding companies listed on Amman Stock Exchange (ASE) during 2010-2018. The results reveal that Return on Assets (ROA), Return on Equity (ROE), and Earnings Per Share (EPS) as proxies of company’s performance are affected by the earnings quality. This provides the importance of positive earnings quality that eventually influences the companies’ performance. The results of this study suggest that the higher control level on the managers’ behavior and its outcome will have an effect on earnings quality, and thus the company’s performance increases. As well as, high relevance of accounting information will improve earnings quality, and thus earnings quality with the interaction factors of the company’s environment work on improving performance. As a conclusion, this study can work as a reference to assist standard setters, security analysts, regulators and other accounting-information users in appraising relation between the earnings quality and companies’ performance.
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ALQIREM, Raed,ABU AFIFA, Malik,SALEH, Isam,HANIAH, Fadi Korea Distribution Science Association 2020 The Journal of Asian Finance, Economics and Busine Vol.7 No.12
This study aims to investigate the direct relationship between ownership structure, earnings manipulation, and organizational performance, and then examine the mediating effect of earnings manipulation in the relationship between ownership structure and organizational performance. This study collected and analyzed secondary data published in financial reports related to all insurance organizations listed in the Jordanian market during the study period (from 2009 until 2018). A panel data analysis was conducted, giving a total of 200 observations. The findings of this study concluded that ownership concentration, foreign ownership, and organization size affect organizational performance proxied by ROA, ROE, and EPS, more specifically, ownership concentration and organization size have a positive effect, whereas foreign ownership has a negative effect. At the same time, board of director ownership, organizational ownership, and CEO compensation did not affect organizational performance. Next, the board of director ownership, ownership concentration, foreign ownership, and CEO compensation affect earnings manipulation separately. In addition, earnings manipulation positively affects organizational performance proxied by ROA, ROE and EPS. This means that the higher the earnings manipulation is, the higher the organizational performance is. Finally, earnings manipulation mediates the relationship between ownership concentration and foreign ownership of ownership structure, and organizational performance.
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Abdullah Yasar,Sadia Khalil,Amtul Bari Tabinda,Afifa Malik 한국화학공학회 2013 Korean Journal of Chemical Engineering Vol.30 No.1
The study investigated the efficiency and cost effectiveness of solar-assisted photochemical processes in comparison with advance oxidation processes (AOPs) for the textile effluents treatment. Efficiency of UV irradiation alone for one hour in removing color was almost double in comparison to solar radiation alone for effluents of different dye concentrations (E1>E2>E3). For coupled UV/H2O2 process, there was higher color removal efficiency obtained for effluent E3 (85%) as compared to E2 (70%) and E1 (57%), while E1 showed higher COD removal efficiency (70%) as compared to E2 (50%) and E3 (62%). However, the efficiency of solar/H2O2 for COD removal was comparable to UV/ H2O2, i.e., E2 (57%) and E3 (53%). In the case of UV and solar-assisted photo-Fenton processes, removal efficiency of the UV process was further increased as approached to almost 90% removal for E1; on the other hand, the solar-assisted process efficiency remained the same. The relative efficiencies of AOPs were found to be in the order of UV assisted photo-Fenton process>UV/H2O2>UV alone. Although, solar-assisted Fenton treatments were relatively low and slow but without any energy consumption in comparison to high energy consumption of UV. Among the UV processes, UV assisted photo-Fenton treatment appeared to have better color removal efficiency with energy requirements of 5 kWh/m3, 8 kWh/m3 and 3 kWh/m3 for E1, E2 and E3, respectively.
ScienceON
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