Print ISSN: 2204-1990

Online ISSN: 1323-6903

Keywords : Firm size

Impact of Corporate Governance on the Financial Performance of Islamic Banks in Pakistan

Taimoor Ali Shah, Dr. Naveed Shehzad, Umair Ahmad, Wajid Mehmood

Journal of Contemporary Issues in Business and Government, 2022, Volume 28, Issue 3, Pages 97-111
DOI: 10.47750/cibg.2022.28.03.010

The objective of the study was to examine the impact of corporate governance on the financial
performance of Islamic banks working in Pakistan. The population of the study was Islamic
banks working in Pakistan and seven (7) Banks were selected as a sample size through simple
random sampling technique. The dependent variable was return on assets while independent
variables were board size, female director, age of experience, firm size and productivity. Data
was collected from the annual reports of Islamic banks websites for the year 2017 to 2021. Panel Diagnostic Test, regression analysis and correlation matrix were used for analysis. Results reflect that firm size, board size and productivity were found positively significant. While age of
experience was inversely significant and female director was found statistically insignificant.
The magnitude of firm size was high as compared to other significant variables. However,
female director was found insignificant so it has no impact on return on assets

Firm Characteristics and Earning Management: Moderating Role of Ownership Structure

Anam Ashiq, Zhang Guoxing, Aftab Hussain Tabassam, Dr. Abdul Waheed

Journal of Contemporary Issues in Business and Government, 2022, Volume 28, Issue 3, Pages 964-976
DOI: 10.47750/cibg.2022.28.03.077

Prior studies examine the influence of Firm characteristics and ownership structure on earning
management with competing interests. This research investigates the inconsistent results with a
proposed framework through the interaction effect of ownership structure (concentrated ownership
and institutional ownership) on the relationship between Firm characteristics (firm size and leverage)
and earning management. The study carried out a test using a sample of 139 firms listed on Pakistan
stock exchange from 2008-2019. This study's tests are carried out using the Stata programme and the
fixed effect panel least squares regression model. The results indicates a negative and significant
impact of concentrated ownership on earning management while, firm size, leverage and institutional
ownership shows insignificant relationship with earning management. Additionally, the results seem
to indicate that concentrated ownership diminished the influence of firm size on earning management.
Moreover the relationship between business characteristics and earning management is also
unaffected by institutional ownership.This is perhaps because most businesses in Pakistan are
family-owned and concentrated.


I Made Dauh Wijana, I Made Dwi Adnyana ,

Journal of Contemporary Issues in Business and Government, 2021, Volume 27, Issue 6, Pages 1316-1323
DOI: 10.47750/cibg.2021.27.06.109

Profitability is not only used to measure the company's ability to generate profits, but also to determine the effectiveness
of the company in managing its resources. A company is said to be good if it has a level of profitability that is able to
reflect the sustainability of the company. This study aims to test and obtain empirical evidence regarding the role of fixed
asset investment in moderating the effect of working capital efficiency, sales growth, company size, and cash turnover on
profitability in food and beverage companies listed on the Indonesia Stock Exchange 2016-2018 The research population
is all manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2018. The sample in this study
were 15 manufacturing companies which were determined based on purposive sampling technique. The analysis
technique used is Moderated Analysis Regression. The results showed that working capital efficiency and firm size had a
positive effect on profitability, cash turnover and sales growth had no effect on profitability, fixed asset investment was
able to moderate the effect of sales growth and company size on profitability, but fixed asset investment was unable to
moderate the effect of working capital efficiency. and cash turnover on profitability.

Too big to cheat? An empirical study of the impact of firm size on earnings management in Vietnam

Dr. Do Thi Van Trang, Dr. Tran Ngoc Mai

Journal of Contemporary Issues in Business and Government, 2021, Volume 27, Issue 5, Pages 234-247
DOI: 10.47750/cibg.2021.27.05.016

Earning management has been an ongoing problem throughout the world nowadays. Determinants of earning management and their impacts are still a controversial topic. This study therefore aims to measure the impact of firm size and sale growth volatility on the manipulation among corporations in Vietnam. Firm size is evidenced positively related to the misstatements, the larger the size is, the greater motivation they have with the earnings. Sale growth volatility, which has not been widely used before, is significantly associated with the earning management. Firms with unstable sales appear to engage in earning manipulation