This paper examines the relationship between the total shareholder return （TSR） and performance of Australian banks over the period 2001-2010. In particular, it investigates whether returns of banks in the stock mar...This paper examines the relationship between the total shareholder return （TSR） and performance of Australian banks over the period 2001-2010. In particular, it investigates whether returns of banks in the stock market can be explained by changes in their performance. First, we use a weighted financial ratio-based Data Envelopment Analysis （DEA） model to estimate the performance of banks. We then regress changes in performance against the total shareholder returns to investigate their relationship. The results indicate that changes in performance are reflected in TSR. That is, well-performed banks tend to generate more return for their stockholders.展开更多
The objective of the study is to examine the relationship between environmental accounting audit decision and firm＇s profitability in Nigeria. Specifically, the authors hypothesize that profitability is a determinant...The objective of the study is to examine the relationship between environmental accounting audit decision and firm＇s profitability in Nigeria. Specifically, the authors hypothesize that profitability is a determinant of company＇s decision to disclose quantitative environmental information for external audits. The population of this research is made up of both quoted and non-quoted companies. The sample size for this study was selected using the simple random sampling technique. The selected companies included companies from the following sectors： agriculture, automobile and tyre, breweries, building materials, chemical and paints, conglomerates companies, food/beverages and tobacco, construction, healthcare, industrial/domestic products, packaging, printing and publishing, textiles, petroleum marketing companies, banking, insurance, and others. A sample of 160 companies with audited final accounts for 2009 financial year was eventually selected. The binary logit regression technique was utilized as the data analysis method. The finding reveals that profitability is a positive and significant determinant in evaluating the probability that a firm includes environmental information for external audits. The study concludes that finn-specific factors may provide incentives for corporate environmentalism in Nigeria.展开更多
The paper discussed the impact of dual distribution channel conflicts on financial performance of garment enterprises by multiple regression and mediation effect has been analyzed with market benefit as the mediated v...The paper discussed the impact of dual distribution channel conflicts on financial performance of garment enterprises by multiple regression and mediation effect has been analyzed with market benefit as the mediated variable based on the survey data of Shanghai region. The results show that： first, channel contention, channel areal differences and channel perception differences have a negative effect on financial performance and channel communication has a positive effect on financial performance significantly; second, market benefit has a positive effect on financial performance significantly; third, channel contention, channel areal differences and channel perception differences have a negative effect on market benefit and channel communication has a positive effect on market benefit significantly; forth, market benefit has a partial mediation effect on the influence of channel areal differences and channel communication on financial performance. Therefore, channel areal differences and channel communication are two major aspects among the dual distribution channel conflicts which may have influences on financial benefit of garment enterprises, and clothing company should lay emphasis on the settling of these two matters.展开更多
Firstly, this article carry on the theory research combined with the related theories of cluster brand and the relevant theories of performance evaluation, and distill four main indicators factors of performance evalu...Firstly, this article carry on the theory research combined with the related theories of cluster brand and the relevant theories of performance evaluation, and distill four main indicators factors of performance evaluation of the cluster brand. Then proceed analysts survey and questionnaire investigation, and then use SPSS software to process date for statistical analysis; use AMOS software to formulate the second-order model, at last, establish structure relationship model of performance evaluation of the cluster brand. Build the model of the cluster brand performance evaluation with fuzzy-synthetic evaluation model.展开更多
文摘This paper examines the relationship between the total shareholder return （TSR） and performance of Australian banks over the period 2001-2010. In particular, it investigates whether returns of banks in the stock market can be explained by changes in their performance. First, we use a weighted financial ratio-based Data Envelopment Analysis （DEA） model to estimate the performance of banks. We then regress changes in performance against the total shareholder returns to investigate their relationship. The results indicate that changes in performance are reflected in TSR. That is, well-performed banks tend to generate more return for their stockholders.
文摘The objective of the study is to examine the relationship between environmental accounting audit decision and firm＇s profitability in Nigeria. Specifically, the authors hypothesize that profitability is a determinant of company＇s decision to disclose quantitative environmental information for external audits. The population of this research is made up of both quoted and non-quoted companies. The sample size for this study was selected using the simple random sampling technique. The selected companies included companies from the following sectors： agriculture, automobile and tyre, breweries, building materials, chemical and paints, conglomerates companies, food/beverages and tobacco, construction, healthcare, industrial/domestic products, packaging, printing and publishing, textiles, petroleum marketing companies, banking, insurance, and others. A sample of 160 companies with audited final accounts for 2009 financial year was eventually selected. The binary logit regression technique was utilized as the data analysis method. The finding reveals that profitability is a positive and significant determinant in evaluating the probability that a firm includes environmental information for external audits. The study concludes that finn-specific factors may provide incentives for corporate environmentalism in Nigeria.
文摘The paper discussed the impact of dual distribution channel conflicts on financial performance of garment enterprises by multiple regression and mediation effect has been analyzed with market benefit as the mediated variable based on the survey data of Shanghai region. The results show that： first, channel contention, channel areal differences and channel perception differences have a negative effect on financial performance and channel communication has a positive effect on financial performance significantly; second, market benefit has a positive effect on financial performance significantly; third, channel contention, channel areal differences and channel perception differences have a negative effect on market benefit and channel communication has a positive effect on market benefit significantly; forth, market benefit has a partial mediation effect on the influence of channel areal differences and channel communication on financial performance. Therefore, channel areal differences and channel communication are two major aspects among the dual distribution channel conflicts which may have influences on financial benefit of garment enterprises, and clothing company should lay emphasis on the settling of these two matters.
文摘Firstly, this article carry on the theory research combined with the related theories of cluster brand and the relevant theories of performance evaluation, and distill four main indicators factors of performance evaluation of the cluster brand. Then proceed analysts survey and questionnaire investigation, and then use SPSS software to process date for statistical analysis; use AMOS software to formulate the second-order model, at last, establish structure relationship model of performance evaluation of the cluster brand. Build the model of the cluster brand performance evaluation with fuzzy-synthetic evaluation model.
