The Influence of Company Performance on Company Value(K-Pop Entertainment Company Registered on KOSPI.KRX South Korea 2018-2022)

A well-managed company is a company that maximizes the value of its company,which is aimed at achieving maximum profits for shareholders.This research aims to determine and analyze the influence of company size,profitability,and financial leverage on the value of companies listed on the South Korean Stock Exchange KOSPI 2018-2022.The population consists of 8 South Korean K-Pop entertainment companies registered on KOSPI 2018-2022.The sampling technique used was purposive sampling with a total sample of 8 companies and a 5-year observation period.So that 40 data were processed.The analysis technique is multiple linear regression.The results obtained show that partially company size has no significant effect on company value,profitability has a significant positive effect on company value,and financial leverage has a significant negative effect on company value.Meanwhile,simultaneously company size,profitability,and financial leverage influence company value.

Differences Among Industrial Companies in Their Innovative Efforts and Competitiveness： On How Size, Technological Level and Subcontractor Character Matter

The aim of this research is to test to what extent do the classifying variables of company size, technological level and subcontractor nature moderate on the causal relationship between a finn＇s innovative capacities and its competitiveness. To this end, we use a random sample of 861 manufactttring f＇Lrms with 10 or more employees from the Basque Autonomous Community （in Spain）, accounting for 26.29% of the population. Maximum sampling error is 2.87% for a 95% confidence interval. We start from a competitiveness general model of the firm, and set out under the resource based view of the finn, which had been previously tested and validated by Martinez （2009） for the whole sample. The model is formed with the constructs of management capabilities, innovative capabilities, marketing capabilities, quality capabilities, current competitiveness and future competitiveness. From this point, we test a set of alternative hierarchical models both for the total sample and for different divisions in sub-samples, according to the intervals of size in number of employees, OECD technological levels and firms＇ subcontractor character. The innovative capabilities construct is reflected in the items of radical product innovation, incremental product innovation, innovation in the production process, innovation in marketing, management innovation and the efforts in company workers＇ training and development. From all these items, previous descriptive data analysis showed that although product radical innovation was the most representative capability for superior innovativeness, it was at the same time the least evident from all the aforementioned items in the case of the analyzed Basque industrial companies. The analysis of results led us to conclude that the factor of innovative capabilities was the most influential on current competitiveness among the whole sample. In particular, as regards the size factor, this positive effect dilutes in the case of smaller companies. In the same manner, whereas in the case of the companies with higher technological level it is verified that the factor of innovative capabilities reveals crucial, in the group of fhans with lower technological level the most relevant factor is quality. Also, the same effect is evidenced for the case of the subcontractor/non-subcontractor nature of the finns： The first ones show quality as the most relevant construct while for the second ones it is the innovative capabilities.

Evaluation of the Conservatism Level in Kuwait Stock Exchange By Using Basu Model

This study aims to evaluate the level of accounting conservatism when preparing financial statements by companies listed in Kuwait Stock Exchange （KSE）. In addition, the study examines the factors that affect the level of accounting conservatism in those companies with regard to company sizes, debt contracts, and the type of sector the company belongs to. To achieve these goals, the Basu （1997） model was used to measure conservatism level and the factors influencing it. The sample of the study comprises of 225 companies listed in KSE. Findings of the study showed that the KSE succeeded in forcing Kuwait companies to present a reasonable level of accounting conservatism. The study also found out that the financial statements of small companies were conservative, while those of the big ones were not. In addition, the debt contracts left an impact upon financial reports of accounting conservatism. Thus, companies with lower debts were more conservative than those of higher ones. Moreover, the financial statements of the financial sector in KSE were the most conservative.