Effects Of Industry Type Research Articles

Unlocking the link between company attributes and sustainability accounting in shanghai: firm traits driving corporate transparency and stakeholder responsiveness

Sustainability accounting is crucial for corporate transparency and responsibility, but its relationship with firm characteristics in Shanghai, China’s financial center, remains poorly understood. This study uses a descriptive-analytical methodology to examine the impact of firm size, industry type, and profitability on sustainability accounting practices. A systematic literature review and meta-analysis of 43 studies provide insights into the extent and drivers of sustainability reporting. The findings reveal a positive association between firm size (r = 0.389) and profitability (r = 0.327) with sustainability reporting. Larger, more profitable firms, including state-owned enterprises, exhibit extensive sustainability accounting practices. However, the effect of industry type is inconclusive (r = 0.061), indicating a contingent relationship dependent on firm-specific contexts. The study suggests implementing regulations mandating minimum sustainability disclosure for large and profitable enterprises. Capacity-building initiatives for small private firms and the adoption of integrated reporting policies can enhance transparency. These outcomes contribute contemporary insights into corporate sustainability accounting in China’s evolving landscape. The implications extend to policy development and collaborative efforts to expand sustainability measurement and disclosure in Shanghai. Tailoring regulatory initiatives to firm profiles, such as size and profitability, enhances sustainability accounting practices. Targeted capacity-building programs, assurance mandates, and integrated reporting regulations improve the quality and usefulness of sustainability accounting information. Collaboration with the investor community is crucial for mainstreaming sustainability measurement and disclosure. This study deepens the understanding of sustainability accounting practices in Shanghai, an emerging economy financial hub. It provides insights for policy development, emphasizing firm and sector-specific factors driving sustainability accounting. Policymakers can promote transparency and responsibility by considering firms’ unique characteristics, fostering a more sustainable business environment.

Characteristics of Work-Related Musculoskeletal Disorders in Korea.

This study aimed to analyze trends for work-related musculoskeletal disorders (WMSDs) from 1996 to 2020 in Korea and to investigate characteristics of WMSDs, including WMSD approval rates, distribution by WMSD names, and the effects of industry type and size, and workers’ age and gender on WMSD occurrence. The data included those obtained from the official yearbooks for industrial accidents published by the Ministry of Employment and Labor and those obtained personally from the Korea Workers’ Compensation & Welfare Service. The results showed that although the incidence of WMSDs differed by year, approximately 9500 cases of WMSDs occurred in 2019 and 2020, the incidence rate of WMSDs was approximately 5.0 per 10,000 workers, and the proportions of WMSDs among industrial accidents were almost 9%. Low back pain was the leading cause of WMSDs; WMSDs occupied 9.5−71.5% of total occupational diseases by year and occurred most frequently in the manufacturing industry, followed by construction, transportation/warehouse and communication, and mining industries, and nearly 60% of WMSDs occurred in small business with <50 workers. Among chronic WMSDs, rotator cuff syndrome in the shoulder ranked first, intervertebral disc disorders second, and rotator cuff and tendon injuries third. By body parts, the shoulder was most susceptible to chronic WMSDs, followed by the low back, leg, and elbow/lower arm. The chi-square test and logistic regression analysis showed that industry type and size and workers’ gender and age were significantly associated with WMSD approval. It can be concluded that the WMSD preventive efforts should focus on low back pain and rotator cuff syndrome by WMSD name, manufacturing by industry, small business by industry size, men by gender, and aged workers by age.

Exploratory Survey of Australian SMEs: an Investigation into the Barriers and Opportunities Associated with Circular Economy.

Small- and medium-sized enterprises (SMEs) account for 97.4% of all businesses in Australia and, contribute, by revenue, 32% to the country's economy. In the last decade, Australian SMEs have become increasingly aware of the importance of sustainability and need to shift away from a linear to circular economy (CE). Since 2019, there has been considerable growth on CE adoption research in SMEs, but empirical research examining Australian SMEs has yet to be undertaken. This study has used a survey and aims to understand the enablers and barriers of CE adoption in Australian SMEs. The research addresses three specific research questions- What are the barriers that impact CE adoption in Australian SMEs?; What enablers facilitate CE adoption in Australian SMEs?; and What is the effect of industry type, geographic location and job roles on enablers and barriers identification for CE adoption in Australian SMEs? Based on 352 responses from the survey of Australian SMEs, the paper identifies and analyses the enablers and barriers that these organizations face as they transition towards circular economy. The impact that location, industry sector and the role respondents undertake within the organization provides some interesting insights into how Australian SMEs are managing the process of adoption of CE. The research demonstrates that there is an overwhelming need for the development of consistent, sectoral, industry and location-specific policies by the federal and state governments to support internal policy development and the acquisition of new technologies in order to stimulate Australian SME CE adoption. In addition, Australian SMEs need to have a better understanding of how budgetary constraints, the lack of customer awareness and an absence of clearly defined business process impact CE adoption.

The Effect of Industry Type, Company Size, Profitability, Leverage and Environmental Performance on Environmental Disclosure (Empirical Study on PROPER Participating Companies in 20182020)

Thei purpose of this study is to describe thei influence of industrial types, company size, profitability, leverage and environmental performance against Environmental Disclosure. The level of measurement of environmental disclosure is a chousier using GRI. There are 95 ratings scores in the detection of Disclosure environmental. The reference for this research is a study conducted by Burgwal and Vieirra (2014) conducted changes and improvements. The population in this study is a non financial company listed on the IDX in 2018 2020. The selected company for this study was 35 companies. The data collection used is purposive sampling, with the selection of Proper member companies. The data analyzed totaled 105 data. The main analysis of this study is multiple linear regression analysis. The results of the study show that industrial type variables, company size, profitability and environmental performance have a significant effect on environmental disclosure environment. While the leverage variable“does not significantly influence the environmental disclosure. Based on the regression results simultaneously obtained that 86.92% variations in industrial type variables, company size, profitability, leverage and environmental performance have a significant significantly influence on the environmental disclosure. Suggestions for companies should pay attention and improve the disclosure of environmental responsibilities. The government is also expected to consider environmental disclosure standards. And for further research it is necessary to develop other factors as an influence of environmental disclosure and use the measurement of other environmental disclosures.

Kinerja Keuangan, Tipe Industri dan Sustaiability Report

The number of issues of environmental damage due to company activities makes the sustainability report important to disclose. Disclosure of sustainability reports can explain how the company manages the social and environmental problems it causes. The purpose of this study was to determine the effect of financial performance, which is proxied by profitability, liquidity, and leverage as well as the effect of industry type on the disclosure of the sustainability report. This research was conducted on companies that won the Asia Sustainability Reporting Rating in 2017-2019. The sample in this study amounted to 16 companies, using purposive sampling technique. The analytical method used is multiple linear analysis. From the results of the analysis, it is found that profitability, liquidity, and type of industry have a significant effect on the disclosure of the sustainability report. Meanwhile, leverage has no significant effect on the disclosure of the sustainability report.&#x0D; Keywords: Profitability; Liquidity; Leverage; Industry Type; ASRRAT.

Studying the effect of human force efficiency on stock return in firms enlisted in Tehran Stock Exchange

Since the goal of most organizations is to create value for the stockholders and this is realized in firms enlisted in Stock Exchanges in the form of stock return, it seems absolutely necessary to absorb the attention of managers to the issue of human force efficiency to recognize the effect of human force efficiency in achieving this goal and in recognizing the probable obstacles. The goal of the present research is to assess the effect of human force efficiency on stock return in firms enlisted in Tehran Stock Exchange. Methodology: To do so, 83 firms enlisted in Stock Exchange during the time period between 2004 and 2013 from among 15 different industries were selected to test the hypotheses. To analyze the variables we have used a multiple regression method of cross sectional and time series data to determine the relationship between independent and dependent variables. Results: Results of the estimation of pooled data regression showed that pooling data method has been an appropriate method to estimate the model. Results of regression and correlation analysis showed that there has not been a meaningful relationship between human force efficiency and firms' stock return in Tehran Stock Exchange. Also there has not been a difference between users' firms and capital firms regarding this issue. Conclusion: Then, the effect of industry type on this relationship was tested and it was concluded that in 6 industries this relationship was negative and in 4 there has been a positive relationship while in 5 industries there was not any relationship observed.

Effect of Industry Type on Adoption of ICT among SMEs In Nigeria. A Case Study of SMEs In Oyo State.

Effect of Industry Type on Adoption of ICT among SMEs In Nigeria. A Case Study of SMEs In Oyo State.

The effect of industry type on long-run performance of initial public offerings for privatized companies in the Iran

Article history: Received October 15, 2012 Received in revised format 4 December 2012 Accepted 8 December 2012 Available online December 1

Investigating the role of different industries on relationship between working capital management and Tobin’s Q

Article history: Received May 12, 2013 Received in revised format 12 September 2013 Accepted 6 October 2013 Available online October 16 2013 This paper presents an empirical investigation to study the effect of industry type on relationship between Tobin’s Q and working capital management among selected firms from Tehran Stock Exchange. The proposed study gathers the necessary financial information from 219 different firms over the period 2001-2011 and categorizes them based on different sectors. There are five independent variables including current ratio, the ratio of current assets to total assets, debt ratio, the ratio of current liabilities to total assets and total cash. Using a linear regression by considering type of industry as dummy variable, the study detects that there was a positive and meaningful relationship between working capital and Tobin-Q in various industries. © 2013 Growing Science Ltd. All rights reserved.

Effects of Industry Type on ICT Adoption among Malaysian SMEs

Information and Communications Technology (ICT) has been widely regarded as an enabler to boost the competitive level of SMEs in the business arena. Notwithstanding the many efforts undertaken by governments to promote ICT adoption among SMEs across different types of industries, many of them failed to reap this benefit evenly. This problem is prevalent among the SMEs in the Asia Pacific region and Malaysia is no exception. This paper therefore investigates industry types as a moderating factor that may exert significant effects on the adoption of ICT among SMEs in Malaysia. Based on the extended Diffusion of Technology Innovation model, a questionnaire-based survey was conducted on 406 managers/owners of SMEs in the southern region of Malaysia. The findings suggest that different type of SMEs do affect the strength relationship between some predictor variables and ICT adoption intention. The findings are discussed and interpreted to provide key implications to the policy makers in general and the SMEs in particular.

Effect of industry type and ownership status on supply chain operational performance in a developing country

This research investigates the Supply Chain Operational Performance (SCOP) of Thailand's manufacturing sector through the use of a supply chain management Logistics Scorecard (LSC). The LSC was developed as a self-evaluation tool for companies and focuses on four key areas. Over 150 companies from five industries in Thailand participated in this study by providing their LSC self-evaluation data. This data was analysed to identify determinants of SCOP in terms of industry type and ownership status. The results indicate that different industries have focused on different areas of SCOP. Furthermore, it was observed that multinational companies in Thailand significantly outperform domestic companies in terms of SCOP level in several industry sectors. Also, dissimilarity between multinational and local companies was found in terms of their approach to supply chain management. The findings of this research may be useful as guidelines for investigating and enhancing SCOP in other newly industrialised or developing countries.

Effect of Industry Type on Inventory Investments and Structure: The Egyptian Case

Both inventory investments and structure in a sample of 44 manufacturing companies representing five industry groups in Egypt are investigated. The study reveals that the type of industry is a determinant factor of both the inventory‐to‐total‐assets ratio (AIR) and the inventory structure at the firm level. AIR indicates significant positive correlation with the materials cost ratio (MCR), the finished product inventory ratio (FPR), and the “others” inventory ratio (OTR), but a negative correlation with the raw materials inventory ratio (RMR). The study shows that raw materials and purchased components deserve the most attention in Egyptian industry. The study also shows a negative correlation between RMR and the company′s value added (VAD). With more vertical integration a firm can reduce its RMR. The study confirms the effect of the type of production‐inventory system on the company′s work‐in‐process inventory Requirements (WPR). WPR was relatively low in both the engineering and food groups.