List Of Companies Research Articles

Analysis of the Change of Accounting Firms by Listed Companies- -Take New Asia Manufacturing Process (Zhejiang) Co., Ltd. as an Example

In the current market economic environment, the phenomenon of frequent replacement of accounting firms in China has attracted wide attention inside and outside the industry. On the one hand, this trend reflects the change of market competition and corporate business needs. On the other hand, it may also affect investors 'decisions and the public's trust in listed companies. Therefore, it is obviously necessary to study the motivation behind the replacement of accounting firms in listed companies. This paper aims to explore the motivation of Chinese listed companies to change accounting firms and their potential influence. Firstly, through large-scale data collection and analysis, this paper described the basic status of changing accounting firms by listed companies in China in recent years.Then, we discussed the various possible reasons for listed companies to replace their accounting firms. After in-depth research and analysis, we find that although the replacement of accounting firms can enhance the credibility of the financial reports. Therefore, this paper put forward a series of regulatory countermeasures. The main significance of this study lies in the in-depth discussion of the phenomenon of listed companies changing accounting firms, which provides more detailed market data and rich empirical analysis framework for future research.

A structured review of start-up accelerator performance measurement: an integrated entrepreneurial program evaluation approach

ABSTRACT As a distinct type of early-stage entrepreneurial support organization, start-up accelerators are theoretically well positioned as a new and burgeoning phenomenon for fostering the process of new venture creation. The rapid expansion and notoriety of these intermediaries combined with a growing list of well-known high growth companies emerging from their programs hints at their potential impact. Yet, the question of whether accelerators work (or not) and to what effect is still at a formative stage. The objective of this paper is to conduct a structured review of what accelerators ‘do’ and how scholars have chosen to measure performance across various research designs, change variables and multiple levels of analysis. Drawing from program evaluation theory, an integrated entrepreneurial logic model is used to capture and sort variables associated with measuring start up accelerator performance between 2011 and 2021. We make several contributions through our analysis of research designs, linked change variables and thematic areas to provide insight into the advances, gaps, limitations and tensions arising from extant scholarly attempts at SA performance measurement. The developmental impact of SA programs is discussed with methodological, theoretical, and practical implications for documenting progress and future research pathways charted.

Does Institutional Ownership Moderating Tax Avoidance? An Empirical Analysis In Indonesian List Company

This study aims to determine the effect of Thin Capitalization, Transfer Prices, and Profitability on Tax Avoidance and the role of institutional ownership in moderating it. The population used in this study is LQ45 companies listed on the IDX, using a purposive sampling technique. The number of samples is 11 companies with financial statement data collection for the 2016-2020 period. This study uses a quantitative method, with SPSS version 23.0, to test the analysis. The results show that Thin Capitalization has a positive and significant effect on Tax Avoidance, with the value of t count > t table (2.246>2.00665). Transfer prices have a positive and significant effect on Tax Avoidance with a value of t count > t table (3.121>2.00665). Profitability partially has a positive and significant effect on Tax Avoidance with a value of t count > t table (6.211>2.00665). Thin Capitalization, Transfer Prices, and Profitability simultaneously positively and significantly affect Tax Avoidance with the calculated F value> F table (74.719>2.55). However, Institutional Ownership does not moderate the relationship between Thin Capitalization, Transfer Prices, and Profitability on Tax Avoidance

The impact of ESG performance on the credit risk of listed companies in Shanghai and Shenzhen stock exchanges

<abstract> <p>A more precise and rigorous assessment of the impact of environmental, social, and governance (ESG) performance in business necessitates evaluating various firm characteristics. This study, focused on the ESG impact on enterprise credit risk, employed logistic models that incorporated the ESG rating index alongside other financial-related factors, including organizational structure, risk, and performance. The data were selected from all related listing companies in the Shanghai and Shenzhen stock exchanges. The results affirmed that (1) the risk of default decreased with improved ESG performance; (2) the return on assets, asset turnover ratio, leverage ratio, and operating income growth rate were the main financial factors affecting the default probability of enterprises; and (3) including ESG variables in the prediction model significantly improved the prediction accuracy of the model. The potential policy implications are presented in three perspectives. Businesses should prioritize developing good governance, fulfilling social obligations, and protecting the environment. Second, investors should integrate ESG ratings when making investment strategies. Third, the regulatory authorities are obligated to rapidly harmonize the ESG rating criteria and gradually develop the enterprise ESG information disclosure framework.</p> </abstract>

Impact of Listing and Financing of Chinese Companies in the Context of the New Crown Epidemic

Impact of Listing and Financing of Chinese Companies in the Context of the New Crown Epidemic

Managerial Dynamics as a Deciding factor for Corporate Social Disclosures among Quoted Manufacturing Companies in Nigeria

The continuous growth and expansion in the global economy with its attendant consequences on the environment and society have necessitated the increasing push by stakeholders for companies’ world over to disclose their social impacts on society. Consequently, the persistent increase in the demand for increase in social information has resulted to loss of credibility by stakeholders in the annual report of companies. The Nigerian business climate is no exception to this dilemma which serves as motivation for this research. Hence, this study investigates the extent to which managerial efficiency influences corporate social disclosures among listed Manufacturing companies in Nigeria. Using Krejcie and Morgan sample selection criteria, the sample size for the ex-post factor research design with a population of seventy-six (76) listed industrial businesses was sixty-three (63). However, because of irregular company listings and inadequate data availability, only forty-nine (49) of the companies were chosen to be included in the sample size spanning seven (7) sectors. Data were analyzed using Panel Corrected Standard Error Estimation. The results showed a significant level of 0.000 and a positive correlation of 0.019 between management effectiveness and corporate social disclosure of Nigerian listed industrial companies. Consequently, the study unquestionably showed that while managerial performance is beneficial, corporate social disclosure is significantly impacted by it. Therefore, the study suggested that the Nigeria Exchange Group (NGX) should implement additional regulations and controls to guarantee that all listed manufacturing companies continue to disclose information on product responsibility, human rights, and the social impact of manufacturing operations.

ROLE OF GREEN INTELLECTUAL CAPITAL INDEX TO CARBON EMISSION DISCLOSURE AND TRANSPARENCY ON FINANCIAL PERFORMANCES

The purpose of this research is to examines the effect of carbon emission disclosure and transparency on financial performance moderated by the green intellectual capital index. The objects of this study are energy, transportation, logistics, and banking industries sector of public listing companies during period 2020-2022 at IDX. 188 companies (the sample of this research) selected with purposive sampling and analyzed using multiple regression. Secondary Data used in this research, the example stock price, sustainability, financial and annual reports. Eviews is used as statistical software. This research has some results, they are show that carbon emission disclosure influence negatively to financial performance, but that result is different with the using of the green intellectual capital index as the moderating variable (factor) that resulted in the carbon emission disclosure had a positive effect on financial performance, and type of industry had a influence positively to financial performance. This research has some implications for stakeholders, especially for regulators and governments that conduct multiple socializations to the public about the urgency of carbon emission disclosure in order to improve public environmental consciousness and for companies to encourage the activities regarding the reduction of carbon emission (also disclose the carbon emissions reduction at their reports) with improved capability environmental aspect or green intellectual capital.

Job Assistant: Job Preparation and Community Engagement Application with AI Assistant

This paper describes the offers provided by our application for Job seekers. It offers how wide range of Job listings is provided with interactive community platform and AI Assistant to give personalized guidance & support to make your Job Preparation a journey a breeze. This research project focuses on the significance of job search websites and the importance of efficient user logins on these platforms. Job placements have become increasingly crucial, as many people's livelihoods rely on them. Job seekers and recruiters both rely on job portals to discover the right match for their requirement. Job portals provide a list of companies for them

Does environmental pollution liability insurance affect corporate green innovation? New evidence from China

The effect of the development of green finance (GF) on the green transformation of corporations has been a key research issue in recent years. This study is based on a list of companies insured under the environmental pollution liability insurance (EPI) announced by the Ministry of Ecology and Environment (formerly the Ministry of Environmental Protection) in 2014 and 2015. Considering A-share listed companies in China as research samples and using the DID model, we investigate the impact of EPI on corporate green innovation (CGI). The results show that EPL can significantly promote the green innovation level of insured corporations, mainly reflected in two aspects of green invention patents and green utility model patents; this positive effect is more obvious in non-state-owned, heavily polluting, and patent-intensive corporations. These results hold after the robustness test. The mechanism analysis reveals that EPL promotes corporate green innovation by alleviating corporate financing constraints. This study provides new evidence for the role of GF in promoting green innovation and transformation in China.

Patenting trends by Mexican pharmaceutical companies.

Aim: the activity of patent claims by Mexican pharmaceutical companies is unknown. Objective: analyse the trend in patents of Mexican pharmaceutical companies. Method: a search for patents was carried out in the patent database of the Mexican Institute of Industrial Property, using the list of Mexican pharmaceutical companies belonging to the Mexican Association of Pharmaceutical Research Industries, and the codes A61K, A61P and C07 of the International Patent Classification. Results: the leading companies in patent applications were Liomont, Senosiain and RIMSA; however, Mexican pharmaceutical companies claim very few patents, only 266 patent applications in the period 2000-2020, with a technological factor with a value of zero, and a commercial factor of little value. Conclusion: Mexican pharmaceutical companies lack a robust patent system, without growth, and with a low percentage of patents with high commercial value.

Phage therapy: a revolutionary shift in the management of bacterial infections, pioneering new horizons in clinical practice, and reimagining the arsenal against microbial pathogens.

The recent approval of experimental phage therapies by the FDA and other regulatory bodies with expanded access in cases in the United States and other nations caught the attention of the media and the general public, generating enthusiasm for phage therapy. It started to alter the situation so that more medical professionals are willing to use phage therapies with conventional antibiotics. However, more study is required to fully comprehend phage therapy's potential advantages and restrictions, which is still a relatively new field in medicine. It shows promise, nevertheless, as a secure and prosperous substitute for antibiotics when treating bacterial illnesses in animals and humans. Because of their uniqueness, phage disinfection is excellent for ready-to-eat (RTE) foods like milk, vegetables, and meat products. The traditional farm-to-fork method can be used throughout the food chain to employ bacteriophages to prevent food infections at all production stages. Phage therapy improves clinical outcomes in animal models and lowers bacterial burdens in numerous preclinical investigations. The potential of phage resistance and the need to make sure that enough phages are delivered to the infection site are obstacles to employing phages in vivo. However, according to preclinical studies, phages appear to be a promising alternative to antibiotics for treating bacterial infections in vivo. Phage therapy used with compassion (a profound understanding of and empathy for another's suffering) has recently grown with many case reports of supposedly treated patients and clinical trials. This review summarizes the knowledge on the uses of phages in various fields, such as the food industry, preclinical research, and clinical settings. It also includes a list of FDA-approved bacteriophage-based products, commercial phage products, and a global list of companies that use phages for therapeutic purposes.

<p>ESG and its Relationship to the Financial Performance of the most Capitalizable U.S. Companies</p>

In the face of the climate crisis that global society is currently facing, it is necessary to apply mechanisms that guarantee sustainable development and, moreover, that contemplate sustainable finance and corporate responsibility. One of the reference frameworks to achieve this is the Environmental, Social and Corporate Governance (ESG) criteria, which show the performance of companies in the areas of sustainability. However, investment decisions linked to improving ESG indicators represent a dilemma for companies in terms of their financial profitability. Still, there are discrepancies in how ESG indicators affect the financial performance of companies, for this reason, this paper aims to analyze in Bloomberg® US 1000 companies, the incidence of ESG scores with the financial performance of the company through ROA and Tobin Q. A longitudinal study was conducted covering the period from 2015 to 2022, for the analysis of results, an econometric regression model for panel data was used. The results show a positive and statistically significant impact on the financial performance of companies and ESG, being higher in ROA (t=6.74) and in the case of Tobin Q (t=5.19). The work represents an advance in the literature on the relationship between ESG criteria and corporate financial performance with a broad list of companies with the largest market capitalization in the US market, however, future research is needed for emerging markets or controlling for economic sector.

A Preliminary Analysis of the Role of Intermediary Institutions in Capital Markets

On February 17, 2023, a substantial paradigm shift was ushered into the Chinese capital market as the China Securities Regulatory Commission declared a sweeping reform of the registration system. Under this fresh framework, the success of a company's listing and refinancing endeavors hinges not solely on its own operational vitality but also heavily relies on the expert services extended by a multitude of intermediary institutions. These include securities firms, legal counsel, accounting professionals, and appraisers. This research aims to penetrate the workings of these intermediary bodies, to gain a profound understanding of their pivotal role in the listing and refinancing processes of firms, and their instrumental position in fostering sustained growth and fortification of companies within the capital market. Our investigation endeavors to furnish both practitioners and scholars with a fresh perspective on the function of intermediary institutions amidst the backdrop of capital market transformations. The goal is to spur more effective and transparent market operations.

The Effects of Audit Committee Characteristics on Financial Distress in Banking Sector Companies Listing in Indonesia Stock Exchange 2018-2020

Penelitian ini memiliki tujuan memahami pengaruh karakteristik komite audit terhadap financial distress. Sumber data pada riset ini didapatkan dari laporan tahunan perusahaan perbankan yang terdaftar pada Indonesian Directory Exchange (IDX) selama periode 2018-2020. Berdasarkan metode purposive sampling, jumlah sampel pada riset ini sebanyak 38 sampel perusahaan. Metode springate digunakan untuk menghitung financial distress pada riset ini. Pengujian hipotesis pada riset ini mempergunakan metode analisis regresi linier berganda dengan program EViews 9. Temuan pada riset ini yaitu frekuensi pertemuan komite audit mempengaruhi financial distress, tetapi menunjukkan ukuran komite audit, background pendidikan komite audit dan keberagaman gender komite audit tidak mempengaruhi pada financial distress.

Analisis Rantai Nilai Industri Ritel Elektronik (Studi Kasus: PT. Electronic City Indonesia Tbk)

This research aims to produce a map of the industrial value chain at PT. Electronic City Indonesia Tbk uses the industrial value chain analysis model. Researchers use the case study method, an empirical investigation method that examines a recent case or phenomenon in depth and reality, especially when the boundary between wonder and context is unclear. The subject of this research is PT. Electronic City Indonesia Tbk. The results of the research yield information on a list of companies engaged in the Indonesian electronics retail industry, a list of companies as product suppliers for the Indonesian retail sector where they are part of the product manufacturer and assembler industry (PT. Sony Electronics Indonesia, PT. Samsung Electronics Indonesia, PT. Sharp Electronics Indonesia, PT. LG Electronics Indonesia, and others) and a list of companies that are suppliers to the product assembly industry in Indonesia located outside Indonesia (Samsung Electronic, Sharp Corporation, LG Group, and Sony Corporation and others). The value chain of the e-commerce industry conducted by PT Electronic City Indonesia Tbk is relatively simple because it only has links with producers/suppliers and end consumers. There are four actors in the value chain of the retail electronics industry: component or raw material supplier companies, manufacturing companies, retail electronics companies, and end consumers. PT. Electronic City Indonesia Tbk has no products produced under its brand and does not carry out a value-added process. This can be a threat if manufacturers or suppliers experience production problems because it will hinder product sales in the retail electronics industry.

The Effect of Liquidity, Profitability, Company Size, Leverage and Age of Company Listings on the Completeness of Internet Financial Reporting Information

Company as an entity has an obligation to conduct financial reporting, along with the rapid growth of information technology in recent years, manual financial reporting is no longer adequate. Companies that have been listed on the Indonesia Stock Exchange (IDX) are required to conduct financial reporting either manually (hardcopy) or electronically (softcopy) through the company's official website. Financial reporting through the company's website is also known as Internet Financial Reporting (IFR). Therefore, this study aims to test and analyze the factors that affect the completeness of the company's IFR information. This research was conducted quantitatively using independent variables namely liquidity, profitability, company size, leverage and company listing age, while the dependent variable of this research is Internet Financial Reporting. The type of data used is quantitative data in the form of financial statements on the IDX website and the website of each company. The method of data collection is documentation. The research object is a service sector company registered in the IDX in 2017-2019. Data analysis is performed with multiple linear regression analysis. The results showed that the size of the company has a positive effect on the completeness of IFR information. This means that the larger the size of the company, the company will present IFR with more adequate information on the company's website. The test results also proved that leverage negatively affects the completeness of IFR information. This indicates that the greater the leverage of the company, the company will present IFR with lower completeness of information on the company's website. The test results also showed that liquidity, profitability and listing life had no effect on the completeness of IFR information.

Regulatory Problems and Risk Response Analysis of the Variable Interest Entity (VIE) System

The main reason for adopting the Variable Interest Entity (VIE) structure is that China has strict policies and legal restrictions on the listing of domestic companies. Many domestic companies with VIE structure have successfully listed overseas, and have created remarkable results and gained huge profits, for example, Alibaba, New Oriental, Sina and other enterprises, but the Alipay scandal in 2017 had to make people re-examine the risks of the VIE structure. Therefore, the formulation of laws and policies and regulatory systems applicable to VIE in China plays an important role in the good operation of VIE. This paper will adopt the method of case analysis and take Alibaba as an example to discuss the regulatory problems and risk response existing in VIE itself. The legitimacy of VIE itself is still vague, coupled with the different regulatory systems at home and abroad, the attitude of regulatory authorities and courts towards VIE is not clear, and there is even an inconsistency which makes the operation of VIE structure has certain risks. Therefore, the research and improvement of VIE legal policies and information disclosure systems also play a very important role in the good operation of the domestic capital market.

The IPO System of the Science and Technology Innovation Board and the Status Quo of Enterprises

The emergence of the Science and Technology Innovation Board has brought new vitality to the capital market at a time when the global economy is full of uncertainties, the slowing of China's macro-strategic economic growth, and rising pressure for structural adjustment and transformation. However, the STAR Market provides investors and businesses with more opportunities, resources, and specific risks. In China, registered production is a new issuance and listing system. China needs more trial and error to learn and get out of China's model for mature systems in countries such as the United Kingdom and the United States. The impact of the Sci-tech Innovation Board's registration system on the Chinese company listing system and the entire capital market is currently the focus of attention and research. The current immature registration system also introduces numerous unknown risks. Through a review of the literature, this paper mentions the industry development opportunities provided by the current science and technology innovation board and registration system, including its existing risks and flaws.

An empirical analysis of the influence of human capital on enterprise innovation performance: A focus on the nature of enterprise ownership and enterprise scale

Purpose: This research examines how the heterogeneity of enterprise ownership nature and scale influences the relationship between human capital and innovation performance.
 Design/Methodology/Approach: This study makes use of data from the list of companies on China's expanding enterprise market from 2009-2020 through regression analysis using the panel data least squares approach.
 Findings: Higher levels of human capital and staff training have a positive impact on innovation performance but employee salaries and welfare levels have a negative impact on innovation performance. The effect of human capital stock and employee training on the performance of innovation in companies is more pronounced in state-owned enterprises or small companies. The nature of ownership or enterprise size has no significant effect on employee wage and welfare levels or the innovation performance of enterprises.
 Conclusion: The study's findings suggest that the relationship between human capital and innovation performance is complex and closely correlated with the type of ownership and size of the business.
 Research Limitations: More factors of firm heterogeneity such as firm age, industry and region were not verified. 
 Practical Implications: It provides a new way for enterprises to improve innovation performance.
 Contribution to Literature: The purpose of this paper is to broaden the research viewpoint on how human capital investments affect the performance of enterprise innovation from two perspectives: the nature of enterprise ownership and the size of the enterprise.

Loans Secured by Republican Brands from a Regional Banking Syndicate

The subject of the study is loans secured by republican brands from the regional banking syndicate of the Republic of Tatarstan. The object of the study is regional banks and key companies of the Republic of Tatarstan. The relevance of the study is due to the need to introduce promising types of loans, increase interest income and increase the competitiveness of regional banks; providing opportunities for regional companies to raise funds to finance their activities. The goal is to determine the possibility of granting syndicated loans secured by republican brands to the regional banking syndicate of Tatarstan. Information base — official data of the Bank of Russia, Rospatent, companies and banks. Methods of sampling, grouping, analysis, comparison, analogy, synthesis, generalization are used. The results are as follows. The concentration of functioning regional banks in the federal districts was determined as of December 20, 2021. As of October 1, 2021, an analysis of key indicators of banks registered in Tatarstan was carried out. The characteristics of transactions of pledge of exclusive rights to objects of intellectual property (IP on OIP) in Tatarstan for 2014–2021 are presented (pledgers, pledgees, the number and types of OIP pledged, the duration of each of the pledge agreements, the number and date of official state registration, the number of contracts). It can be concluded that the banks of Tatarstan have the opportunity to provide local companies with syndicated loans. Recommendations were given: 1) it was proposed to merge local banks of Tatarstan into a regional banking syndicate to provide syndicated loans against various types of collateral, including intellectual assets owned by leading companies in Tatarstan; 2) consider the possibility of using popular brands of companies operating in Tatarstan as collateral. A list of companies and their brands has been compiled, and characteristics of corporate brands have been given. The list of brands that can be pledged also includes the republican brands “Heritage of Tatarstan” and “Visit Tatarstan”; 3) the expected positive results of interaction for all participants of the regional banking syndicate are determined. Directions of research: assessment of the possibility of attracting banks from other Russian regions for interaction.