Title: Accounts Manipulation: A Comprehensive Literature Review and Proposed Conceptual

Framework

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Moreover, DY is also calculated by the help of following mathematical equation. Following are few
ratios in this regard that mostly used by the investors. These entails controlling people, processes,
activities, quality, market, and business units. Their findings confirmed a mediating role of SMA
usage between hotel property market orientation business strategy and hotel property financial
performance. 3.3.2 In the context of developing economy To a very limited extent, the effects of
SMA usage on firm's performance have been addressed in the context of developing economy.
Guilding et al. (2000) were the first to provide empirical evidence on the use of SMA techniques
internationally (US, UK and New Zealand). The study has found that deploying FDI creates a
positive impact of local, it increases their productivity due inclusion of foreign management.
However, proper accounting will offset the damage, as well as boost environmental concerns. Rapid
advancement in technology and its use in operations and the use of personal computers in
information processing ( Ashton et al., 1995 ) left the MAC tools obsolete in meeting the
information needs of management specifically in firms that were using computerized and innovative
manufacturing processes ( Kaplan, 1984; Johnson and Kaplan, 1987 ). It is analysed from the study
by Bhardwaj, (2018) financial leverage is known as the amount of the debt which is used by the firm
for financing the assets. For example, Guilding (1999) identified company size, competitive strategy
and strategic mission as the most influential contingent factors affecting the decision to use
competitor-focused SMA techniques in New Zealand. Multinational companies also transfers the
profit from the host country which causes a balance of payment crisis (Agrawal and Khan, 2011).
More precisely research suggest that relationship also carries a reverse impact if domestic currency
depreciates the domestic price of internally owed enterprises also fall. The findings revealed a
significant positive association between SMA usage and firm's performance (see Table 5 ). First, the
volume of studies focusing on the adoption, factors influencing the adoption and the effect of
adoption of SMA techniques on firm performance is considerably low. The analysis takes advantage
of a system based on normativity. Their personal responsibility for the decisions force a. As FDI
brings in reputed foreign ventures, it advances also includes setting higher standards for locals to be
followed. Accordingly, drawing conclusion from those studies employing more advanced method
like meta-analysis seems to be hardly possible. In order to accomplish this purpose, EA goals and
activities should be specified thoroughly, the guidelines and regulations should be defined based on
practical concepts. The Irrelevancy Theory The irrelevancy theory posits that financial leverage does
not make any significant influence on overall value of the company, if it is not faced with distress
cost and income tax (Al-Kahtani and Al-Eraij, 2018). Moreover, we also visited all the issues of 22
influential accounting journals studied by Zawawi and Hoque (2010). There are several reasons
which can be used in order to evaluate the performance of the banks in which the most important
reason is to determine the operational results of the banks as well as the overall financial condition,
measuring the quality of the assets, managing the quality as well as efficiency and the achievement
of the objectives (Kelly and Cameron, 2017). However it is also analysed that in financial leverage
there is a possibility in which there are disproportionate losses in which the amount which is related
to interest expense overwhelms the borrowers if the borrower is not able to earn sufficient returns in
order to offset the interest expense (Sajid, Mahmood and Sabir, 2016). Moreover, financial managers
tend to make the dividend pay-out decisions according to the financial conditions, resources and
earnings of the organisation (Agyei et al, 2011). When any property, company or investment is
considered to be highly leveraged, then it means that this item has more debt as compared to equity.
In other words, net profit margin refers to the proportion of revenues remained after all the interest,
preferred stock dividends, operating expenses, and taxes have been excluded. Looking at the broader
perspective, inflows of capital help as it increases host country’s GDP, allowing local to be benefited
by the viable conditions created by FDI inclusion. Outstanding shares are those which are sold out
to investors. Six companies out of nine companies were replied to a previous postal questionnaire. As
well the cost for decommissioning, rehabilitation, and restoration of the environment have not been
disclosed.
Similarly, as per the study of Malm and Krolikowski (2017), debt to asset ratio is one of the useful
way to determine company’s financial leverage, as it portrays the proportion of assets that is funded
from borrowings in comparison with the proportion of resources that are funded by investors.
Therefore, terminology of “ DPS ” is related to these holders of outstanding shares. You need to
spend sufficient amount of time to learn about a topic that excites you most and that you want to
work on. Third, the variables used in these studies are also diversified except for the strategy type
which further stimulates not to employ advanced methodology. With an acceptance rate of 30%,
each of the journals of our affiliates is double blind, peer reviewed and some of the journals are
listed in SCOPUS, SCIMAGO, Google Scholar, ProQuest, Cengage Gale, LexisNexis and several
other academic databases and search engines. Additionally, the arguments of other theories such as
upper echelons theory, role theory, agency theory and stewardship theory are also complementary
with the findings of few studies. MNC and JV reliance help the developing countries to gain out of
opportunities such as landscape and geographical location. In light of a study conducted by Uddin et
al. (2019), it has been depicted about the FDI and its institutional factors related to the inward FDI.
On the other hand, financial performance has been measured through earnings per share (EPS),
return on equity (ROE), net income margin, and liquidity (Current ratio). Initially, case study of large
and multinational enterprises adopting several of these techniques can provide useful insights on the
role of management accountants in the context of developing economy. So, the development of the
concept to include environmental resources is made difficult. This study explains the theories at
various levels in describing EA. However, the effect of board size and board chairman from outsider
was significantly negative on the extent of SMA usage. Those investigations have explained that
environmental performance has the ability to improve stakeholders' satisfaction, improves the brand
image and also improves the firm value, and reducing the cost of capital. By the time SFAC No 5
was issued the Board’s approach had. The study by Owen (2008) presented a critical review on the
development and current state of social and EA using the reference from Accounting, Auditing and
Accountability Journal. The mature companies always have a tendency to to pay payments to their
financiers and in the same way those companies which are retail based pay high dividend as
compared to other according to the studies concluded by Maio and Santa-Clara (2015). PRISMA
flow diagram of the literature search and the review is presented as follows. The main reason behind
this is that more the value of the Earnings per Share is, more the chances of profitability for an
investor (Talamati and Pangemanan, 2015). In this regard, long-term financial decisions of the
company are commonly associated with capital structure, and are mainly revolves around dividends
issuance and capital formation. In the same year, Arunruangsirilert and Chonglerttham (2017)
conducted another study to investigate the influence of corporate governance (CG) characteristics on
SMA practices in the Thai listed firms. Employing the arguments of agency, resource dependency
and stewardship theory, they reported a significant positive influence of several CG characteristics
(separations of CEO role from chairman, board independence and frequency of audit committee
meetings) on the level of SMA usage. Specifically, policymakers in developing economies have to
initiate measures to change the focus of corporations from earnings management and tax avoidance
to the attainment of competitive advantages through adopting and exercising innovative management
and operational tools. Therefore a strong banking sector is considered to be very important for the
growth as it helps in creating the jobs, generating the wealth, eradicating poverty, enhances the gross
domestic product growth as well as entrepreneurial activities. Moreover, the high competition in the
banking industry often lead towards squeezing liquidity of the bank, and loan spread decreases
equity value; thus, having the optimal level of financial leverage is highly critical for banks to sustain
their competitiveness in the market, and to enhance their production. Big or small, depending on the
situation, EA may be used. Leverage is known as use of borrowed capital or debt which is used in
order to undertake the project of investment. However, Mishra and Modi (2016) implied that
selection and implementation of optimal dividend policy is necessary to give the substantial and
adequate profit to the customers that can add value to their wealth and motivate them to invest in the
future projects of the frim. This paper helps to understand the concerns of current mainstream in
management accounting literature and the importance of this subject. Both the positive and negative
aspects of the new approaches to evaluating social and environmental performance are left
unexamined. Accordingly, it can be held that the adoption, benefits and contingencies of SMA
practices and their effects on firm performance remained unexplored in many countries of the world.
The aforementioned conceptual framework highlights the association among independent and reliant
on components of the research. This is the first to provide a consistent and robust implementation
model for social and EA. In addition to this Arowoshegbe and Emeni (2014) advocated that
shareholders’ wealth represents the value and market price of share that is outcome of dividend
policy decisions and financial investments made by the organisation. Furthermore, there are two
dependent variables in the underlying study that are shareholder wealth and firm performance.
Saravanakumar (2011) highlighted that residual dividend policy is the least preferable by
shareholders because no investors wants to engage with the firm where they have to compromise
with the return in their investments and wealth. The remaining 11 SMA techniques were grouped
under four different categories (costing, customer, competitor and performance). The output of the
country that invested the capital cut down devoid of any decline in the national income of the
country. According to Iqbal and Usman (2018), debt to equity ratio has a huge implication for the
shareholders risk and dividends, which eventually influence the market and capital value of the
company. Moreover, it gives the negative signal to the shareholders. We reviewed articles published
on SMA as a package in 22 influential accounting journals ( Zawawi and Hoque, 2010 ) between
1981 and 2019 (both years inclusive). They separated SMA techniques from traditional MAC based
on the criteria of having some strategic orientations including environmental orientation, competitors
focused, long-term and forward-looking orientation ( Guilding et al., 2000 ). The findings revealed
fairly similar level of SMA usage among the surveyed countries. This motivates firms to pay more
attention on formulating strategy to control cost and allocate resources optimally through the
extensive use of innovative management and operational tools. In this regard, financial leverage is
measured through the variables of debt to equity ratio, debt to asset ratio, and interest coverage.
Cadez and Guilding (2008) applied structured equation model to examine the mediating effect of
SMA usage and accountant's participation in strategic decision-making process on firm's
performance. The Financial Reporting Framework PPT.pptx The Financial Reporting Framework
PPT.pptx Ch01 Ch01 Chapter 1 Lecture Chapter 1 Lecture Advantages And Disadvantages Of
Computer Based Accounting. There are many policy implications from both national and
international levels. The concept of leverage can be used by both investors as well as the companies.
The high financial leverage is normally view as a positive sign for firm value, as it tends to enhance
the performance and efficiency of the firm. Kajola et al (2015) asserted that dividend policy of the
firm should not be inclined towards the maximisation of wealth of shareholders’ financial
performance of firm should be regarded before returning the amount to shareholders on their
investments. Theoretical Framework FDI is putting much simpler term is the process where
investment from developed countries is transferred to developing countries. Abdul Majid and
Sulaiman (2008) also reported that ABC has not been widely adopted in Malaysian companies. For
that purpose, social and EA continues to expand and evolve as time goes by. Determinants of
Financial Leverage For every business, the maximization of profits is consider as one of the common
goal, for which organisations makes different financial decisions to attain their objectives related to
business profitability. This is considered as the particular problem while the interest rates enhance or
the rate of return from the assets declines. The literature shows that enhancement in the FDI directs
to that there is a certain difference in the growth ratio of countries with better financial conditions
and the countries with deprived financial situations. Not only restricting to macro-economic
advancements, FDI also caters to enhanced technological expertise, advances in research and
development and improved knowhow of host nation. Net Income Margin Net income margin is also
recognised as profit margin, which explains the overall profitability of the company. Members of the
Institute of Chartered Accountants of Bangladesh (IACB) were surveyed to determine views on
problems pertaining to social and EA and reporting practices in Bangladesh. Advantages And
Disadvantages Of Computer Based Accounting. Explore deep into these questions and areas which
will help you identify a topic.
Therefore, it is the responsibility of the bank’s management to manage financial leverage
appropriately, and ensure optimal level of leverage to accomplish desire business objectives.
Hussainey et al (2011) asserted that shareholders observes and dividend policy of the firms over
anything else before making investment in certain organisation and compare both dividend and
capital gains with each other. The rate of wages can be increased due to investment from abroad. The
benchmarks show both small and medium-sized businesses how to further self-internal assessment
systems contribute to CSR. Acccoring to Udobi and Iyiegbuniwe (2018), the irrelevance theory also
postulates that market value of any company is identified by its capability to earn and risk that is
associated with its underlying assets. In USA, Cravens and Guilding (2001) investigated the effect
of eight sub-dimensions of competitive strategy on the adoption of SMA techniques and documented
that SMA usage rate is higher in companies pursuing “research and development” and “broad market
coverage” strategies (see Table 4 ). With respect to the use of BSC, Anand et al. (2005) revealed that
45.28% of companies in India adopted BSC with greater emphasizes on financial perspective. Khan
et al. (2011) conducted a survey among 60 Bangladeshi listed companies and found that only 10% of
the sample companies used BSC in full fledges. In the scope of dynamic skills, a review of
accounting decisions in corporate and environmental competencies is very innovative. This chapter
also covers the determinants of financial leverage and financial performance by focusing over the
relevant literature. In the same way it is being measured by dividing the yearly dividend to share
price. Significance of Foreign Direct Investment Immense financial backing is one of the key aspects
of FDI from which majority of developing countries have benefits. Since, firm’s decisions pertaining
to financial leverage is mainly linked with the allocation of debt and equity to run the business
operation, hence debt to equity ratio has been regarded as a key sign of financial leverage of the
company. According to Iqbal and Usman (2018), debt to equity ratio has a huge implication for the
shareholders risk and dividends, which eventually influence the market and capital value of the
company. So that decisions will affect the flow and not the other way around. However, the effect of
board size and board chairman from outsider was significantly negative on the extent of SMA usage.
The commitments of the companies towards sharing the environmental cost are not disclosed. To
analyze the findings of these articles, we employed conventional methodology on several grounds.
The study also confirmed that most of the SMA techniques were not widely used in the sample
companies. The analysis takes advantage of a system based on normativity. This ratio measures the
net profit or income that is generated as a proportion of company’s revenues (Ferrouhi, 2018). This
makes it clear that the probability to earn profit is directly proportional to rate of risk that the
investor is going to bear. Evidence from a survey ”, available at: ( accessed 5 October 2018 ).
However, competitor-based SMA techniques are found as the most widely used techniques in all the
countries. Management Accounting Relevance: Practice, Variance and Current Research Agenda
Nizar Alsharari This paper aims to discuss the relevance of management accounting by considering
the practice variance and current research agenda. While majority of the prior studies employed
contingency theory in identifying the influential factors, Pavlatos and Kostakis (2018) used upper
echelons theory and role theory in examining the effect of TMT characteristics and historical financial
performance on the extent of SMA usage in Greek manufacturing companies. It can be analysed by
the dividend pay-out of Barclays, multinational bank based in UK, in 2017 Barclays total dividend
pay-out to shareholders was 392 million GBP that was raised to 680 million GBP in 2018 (Statista,
2019). So EA system provides a significant road map for internal and external auditors in their
achievements as well as assists the entities in enhancing performance. The banks are expected to
provide the evidence for the credit operations as well as financial flows as it impacts the growth as
well as economic development of the country (Alsyouf, et al. 2018). However it is evaluated that the
performance cannot have easily measured since there are number of the products as well as services
that are intangible in the nature. Both the positive and negative aspects of the new approaches to
evaluating social and environmental performance are left unexamined. This study contributes to the
understanding of the link between EA analysis and market practices in the implementation of circular
economy.
Barrett Peterson Introduction To IFRS Introduction To IFRS Amit Gilra 3.1 A brief history of IFRS
3.1 A brief history of IFRS Gerard Ilott Ifrs Ifrs Raveena Kaushal GAAP (Generally Accepted
Accounting Principles) GAAP (Generally Accepted Accounting Principles) Syed Behroz Ali Rizvi
International financial reporting standards (ifrs)ppt International financial reporting standards
(ifrs)ppt IDBI Capital Ifrs presentation slides Ifrs presentation slides CA. Finally, the study outlines
opportunities for future research on the practicality of SMA including its way forward in relation to
the new development such as cloud-based solutions, big data and analytics, artificial intelligence
(AI), new business development, the role of management accountant as a business partner and in the
face of climate change. Furthermore, there are two dependent variables in the underlying study that
are shareholder wealth and firm performance. Furthermore it is analysed that the financial leverage
results from using capital that is borrowed which is considered as the source of funding while
investing for the expansion of the asset base of the firm and generate the returns over the risk capital
(Afolabi, 2019). We searched for any article published on SMA techniques from 1981 to 2019 using
search engines like Google, Google Scholar, etc. According to many of the researchers it provides
information and benefit to the owners of the company only but it is unable to provide measurement
of some issues. It provides a comprehensive basis for the research of management accounting change
conducted in terms of theories used, influential factors, systems applied, dynamics and aspects of
change. This has led to adoption of modern information systems as evidenced by the shift towards
management accounting. In the first policy, (i.e. No Dividend Policy) there is no obligatory for the
companies to pay disbursements to the investors and in this way profits of companies are being used
for expansion of company. While there are changes in Spain's social and organizational structures,
they were unable to observe an inversion of traditional views of the world at work.”. Though, many
economists examined the adverse effects of FDI on the growth of country’s economy. The inflows
of FDI is an essential determining factor of GDP growth. The rate of wages can be increased due to
investment from abroad. Of the four possible cloud deployment models (private, public, community
and hybrid cloud), public cloud has received the vast attention of firms. In the field of MAC, cloud-
based solutions are beneficial to improve planning and control via enhanced forecasting and
benchmarking functionalities ( Heinzelmann, 2019 ), and provide real-time access to data from any
(mobile) device ( Moll and Yigitbasioglu, 2019 ). In this regard, Mujahid and Abdullah (2014)
asserted that shareholder wealth hold significant position in growth of the firm and increasing the
market price of organisation’s share. This study goes beyond prior studies on circular economy to
include EA as well as applying the circular economy from a transversal point of view. Advantages
And Disadvantages Of Computer Based Accounting. They separated SMA techniques from
traditional MAC based on the criteria of having some strategic orientations including environmental
orientation, competitors focused, long-term and forward-looking orientation ( Guilding et al., 2000 ).
The findings revealed fairly similar level of SMA usage among the surveyed countries. Ruth Bender
have also studied a model which is comprised of seven values in order to provide guidance to
managers. Signaling effect theory The signalling effect theory suggests that announcement by the
organisation to increase their dividend pay-out indicates the future development and performance of
the organisation. In reviewing the literature, the study focuses on the findings of developed economy
separately from that of developing economy to get more insight into the differences in the practices
of the two set of economies. This ratio explains the amount in Euro going to be rewarded by the firm
as the compared to the amount of net revenue in Euros. Deady Rizky Yunanto Metodologi Penelitian
- Instrumen Pengumpulan Data Metodologi Penelitian - Instrumen Pengumpulan Data Deady Rizky
Yunanto Metodologi Penelitian - Cara Membuat Kuisioner Metodologi Penelitian - Cara Membuat
Kuisioner Deady Rizky Yunanto Pengaruh Pendapatan Asli Daerah Dan Dana Perimbangan
Terhadap Pertumbuhan Ek. Importance of Shareholders’ Wealth Shareholders are considered as
integral part of the organisation because they play vital role in rise the value of the business in stock
market and contributes greatly in development of the firm through substantial amount of financial
investments (Kieschnick et al, 2013). The findings revealed that SMA facets significantly (and
positively) affect both financial and nonfinancial performance. The next step will be to organise your
ideas, answer basic questions and prepare a structure based on which you will be writing the
proposal. Considering social consequences, this could be the foundation for any number of valuable
research projects that might help policymakers formulate capital allocations that take environmental
and social ramifications into consideration into account. As per the study of Ibrahim and Lau (2019),
the type of financial decisions that firm normally make are short-term and long-term decisions.
Conceptual Framework The above framework is representing the overall picture of the research. In
this way the comparison of Return on Equity is being done from industry to other industry.
These issues are like employment, ethical business practices and environmental issues. Their findings
confirmed a mediating role of SMA usage between hotel property market orientation business
strategy and hotel property financial performance. 3.3.2 In the context of developing economy To a
very limited extent, the effects of SMA usage on firm's performance have been addressed in the
context of developing economy. Factors Affecting Foreign Direct Investment Foreign Exchange
(FOREX) In simple terms forex refers to foreign exchange market or currency market in a global
market currency are trade through over the counter (OTC). This is the first to provide a consistent
and robust implementation model for social and EA. Therefore, the significance of financial leverage
is highly associated with the identification of optimal level of leverage that firm’s needs to
maintained. Deady Rizky Yunanto Analisis Pengaruh Belanja Daerah terhadap Inflasi Daerah
Analisis Pengaruh Belanja Daerah terhadap Inflasi Daerah Deady Rizky Yunanto Analisis Pengaruh
Equalization Grant dan Sumber Kemandiian Fiskal Terhadap Be. The study by Nguyen (2019)
examined that there is a close association between the degree of environmental, financial accounting
practices (EFAP) and current year corporal financial risk and subsequent years. The literature shows
that enhancement in the FDI directs to that there is a certain difference in the growth ratio of
countries with better financial conditions and the countries with deprived financial situations.
Following two ratios are of great significance in this regard as they are directly related to the return
that is being earned by company by efficiently managing their assets. It is very important for better
recognition and proper charging of costs relating to the environment. International Journal of
Accounting and Information Management, 21 (1), 22-52. Financial performance is known as the
results of the organisation with regard to the return over the investment as well as return over the
assets. Download Free PDF View PDF See Full PDF Download PDF Loading Preview Sorry,
preview is currently unavailable. However, competitor-based SMA techniques are found as the most
widely used techniques in all the countries. When any property, company or investment is considered
to be highly leveraged, then it means that this item has more debt as compared to equity. To survive
in the modern competitive markets associated with constantly changing technologies, Ghanbari et al.,
(2015) suggest that organisations have to employ modern methods to continously enhance control of
their operations. These results are also relevant to the way customers and partners interact with each
other and to facilitate corporate social responsibility. In short it is analysed that the financial leverage
is said to be very significant and it can be earned outsized returns for the shareholders as well as it
also presents the complete bankruptcy if the cash flows fall below the level of expectations (Iqbal
and Usman, 2018). Such disputes can be of utmost significance for technology-based firms as it can
distort the product quality and at many times results an IP violation. According to Gamini (2005), it
is difficult to measure environmental damages. Return on Equity (ROE) Return on equity (ROE) is
considered as another important ratio that is used to predict the financial performance of any
company. So, there should be further researches on this area. Studies revealed no direct correlation
between the level of education, the nature of business training, or farm size and the degree of
environmental accounting. The research accompanied by Farrukh et al (2017) advocated that
performance of the firm has significant impact over rise and falls of the shares assessment in the
market. Kajola et al (2015) asserted that dividend policy of the firm should not be inclined towards
the maximisation of wealth of shareholders’ financial performance of firm should be regarded before
returning the amount to shareholders on their investments. Importance of Dividend Policy As shares
are the amount of extra profit that is earned by the organisation in different ways. Cescon et al.
(2019) executed another survey on the use of 11 SMA techniques in 55 large Italian manufacturing
firms. While the usage rate of CPM (ranked 2nd) was consistent with the findings of Chinquini and
Tenucci (2010), the usage rate of VCC (ranked 8th in Chinquini and Tenucci study and 4th in
Cescon et al. Importance of Financial Leverage in the Production of Baking Companies There are
sufficient number previous studies that have identified financial leverage as an important component
for the production of banking companies. Four years later, Cadez and Guilding (2012) conducted
another survey among the largest manufacturing companies in Slovenia using the configuration
approach to examine the relationship between strategy, SMA and performance. This paper filled this
void in the existing body of EA literature by including a summary of the methods used by
Portuguese city halls and other local government organizations.
The core advantage of this technology is that once a transaction is approved by the nodes in the
network, it cannot be reversed or resequenced, which, in turn, ensures the transparency of the
transactions and any change to it to all the members of that network ( Moll and Yigitbasioglu, 2019
). Hence, the results showed that there was no relationship between implementing compulsory
environmental requirements and the establishment of EA practices in the country. Of these 19
articles, Journal of Accounting and Organizational Change has published the highest number (six) of
articles on SMA practices, followed by Accounting, Organization and Society (three) and Asian
Review of Accounting (two) (see Table 1 ). Farukh et al (2017) highlighted that the birds in hand
theory was proposed in the response of irrelevancy theory which implies that stockholders are not
concern with the firm’s dividend policy because they have the choice available to sell off their
equities to get the cash. However, in the study assembled by Iqbal et al (2014) argued that the firms
that totally inclines towards the maximisation of the shareholder wealth might indulge in poor
business practices and decline in recession. SMA usage in USA, UK, Australia and New Zealand
demonstrated comparatively lower usage as compared to Italy and Slovenia. The impact of
blockchain on accounting profession is obvious specifically for the design of accounting information
system, audit and assurance ( Brandon, 2016; Moll and Yigitbasioglu, 2019 ). However, proper
accounting will offset the damage, as well as boost environmental concerns. The dominance of
contingency theory (as depicted in Table 4 ) is also noticeable which is consistent with the findings
of Rashid et al. (2020). 3.2.2 In the context of developing economy Studies focusing exclusively on
the identification of influential factors in the context of developing countries are apparently low.
Chapter 01 Introduction to Financial Accounting Theory and Accounting Researc. In the same year,
Arunruangsirilert and Chonglerttham (2017) conducted another study to investigate the influence of
corporate governance (CG) characteristics on SMA practices in the Thai listed firms. Employing the
arguments of agency, resource dependency and stewardship theory, they reported a significant
positive influence of several CG characteristics (separations of CEO role from chairman, board
independence and frequency of audit committee meetings) on the level of SMA usage. In
accordance with the same study, the earning per share ratio carries out huge importance for
investors, and for individuals who practice trading in stock markets. The formula for the financial
leverage can be calculated as the ration which is used for total debt to the total assets (Lin, Schmid
and Xuan, 2018). Profits earned by the organisation should be divided accordingly and share policy
must be flexible according to the financial position of the firm. Itself organisation does not perform
any work but the managers of the organisation are performing the works that are assigned along
with the combination of the performed works which is known as the performance of the organisation
(Rehman, Seth and Shrivastava, 2016). However, the study assembled by Hussainey et al (2011) that
there is no important impact of dividend policy on shareholder because firm value is not related to
dividend policy therefore it does not impact the shareholders’ wealth because it is evident that the
investment by shareholder depends upon the value and firm performance. In this way, established on
these seven components, all functions are planned in order to have positive impact on these values
and ultimately it influence the wealth of shareholder. Metodologi Penelitian - Instrumen
Pengumpulan Data Metodologi Penelitian - Instrumen Pengumpulan Data Metodologi Penelitian -
Cara Membuat Kuisioner Metodologi Penelitian - Cara Membuat Kuisioner Pengaruh Pendapatan
Asli Daerah Dan Dana Perimbangan Terhadap Pertumbuhan Ek. Section 5 presents the conclusion
and limitations of the study. This article is published under the Creative Commons Attribution (CC
BY 4.0) licence. Anyone may reproduce, distribute, translate and create derivative works of this
article (for both commercial and non-commercial purposes), subject to full attribution to the original
publication and authors. The effects of several dimension of business strategy adopted appear to be
controversial, while the effects of company size, prospector-type strategy, accountants' participation
in strategy formulation, TMT education and creativity, and market orientation appears to be mostly
positive. The perceived merit scores of SMA usage are substantially greater than the usage scores.
There is a possibility that financial leverage can allow the entity in order to earn a disproportionate
amount over the assets that a person or business owns. The incongruent signification of the new
findings established in this study allows circular economy practitioners to solve the traditional
approach's problems and integrate a larger range of environmental knowledge. This is measured by
dividing net income of the company to the normal amount of shareholders’ equity. The systematic
review of academic and professional literature depicts that EA is very useful and significant in
controlling entities that are operating in environmentally sensitive industries. The organisational
performance is very similar to the organisational effectiveness, whereas in organisational
effectiveness the broader area is covered (Oladimeji, Akingunola and Sanusi, 2017). The findings
showed that legal obligation is one of the causal factors. In this regard, Mujahid and Abdullah (2014)
asserted that shareholder wealth hold significant position in growth of the firm and increasing the
market price of organisation’s share. The different methodologies used to produce various estimates
for height, age at menarche, and adult mortality are drawn from research in the country and cross-
nation studies.