Opportunity Set Research Articles

Pengaruh Reputasi Auditor, Investment Opportunities Set dan Kompleksitas Operasi Perusahaan Terhadap Audit Report Lag

This research is a quantitative research that aims to find out empirically the effect of auditor reputation, investment opportunity set and the complexity of company operations on audit report lag in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. The samples collected were 261 data based on purposive sampling technique. The type of data used is secondary data obtained from www.idx.co.id or company website and other sites related to this research. The research data were analyzed using multiple linear regression analysis. Based on statistical analysis, it can be concluded that the auditor's reputation and investment opportunity set have a negative and significant effect on audit report lag. The complexity of the company's operations has no significant effect on audit report lag.

Investment Opportunity Set (IOS) In Mediating Company Advantage to Funding Policies in Lq45-Indexed Companies

This quantitative study aims to determine and analyze the effect of investment opportunity set (IOS) in mediating company advantage in the form of company size and profitability on funding policies in LQ45-indexed companies in 2019-2020. The population of this study is 54 companies. It involved 24 Samples selected using a purposive sampling technique. Data were collected from the documentation and data presentation using time series data. Data were analyzed using regression analysis, path analysis, and the Sobel test. The results showed that there is no effect of company size on funding policy and profitability has a negative effect on funding policy. Besides, IOS has a positive effect on funding policy and company size does not affect IOS. Profitability has a positive effect on IOS. IOS cannot mediate company size against funding policies. IOS can partially mediate profitability against funding policies. Companies use the opportunity to grow with the amount of debt to get more value with their investment. Companies positively respond to the extent of investment opportunities by turning their capital from internal and external companies for investment purposes.

Investment Opportunity Set (IOS) In Mediating Company Advantage to Funding Policies in Lq45-Indexed Companies

Investment Opportunity Set (IOS) In Mediating Company Advantage to Funding Policies in Lq45-Indexed Companies

Mutual benefits of sustainability integration in the value chain: Responsible innovation by public utilities

With sustainability emerging as a new dimension of competitiveness, this study focuses on the mutual benefits of responsible innovation between companies and suppliers. Including stakeholders in the innovation process is essential to developing sustainable practices. Positioned in the responsible research and innovation (RRI) framework, the study outlines a set of opportunities with which public utilities can increase their innovation levels in line with the global priorities and 17 goals of the United nations’ 2030Agenda for Sustainable Development.

Pharmacist-Led Discharge Transitions of Care Interventions for Pediatric Patients: A Narrative Review.

Transitions of care (TOC) before, during, and after hospital discharge are an opportune setting to optimize medication management. The quality standards for pediatric care transitions, however, are lacking, leading to reduced health outcomes in children. This narrative review characterizes the pediatric populations that would benefit from focused, TOC interventions. Different types of medication-focused TOC interventions during hospital discharge are described, including medication reconciliation, education, access, and adherence tools. Various TOC intervention delivery models following hospital discharge are also reviewed. The goal of this narrative review is to help pediatric pharmacists and pharmacy leaders better understand TOC interventions and integrate them into the hospital discharge process for children and their caregivers.

Pengaruh Kinerja Lingkungan, Green Corporate Governance, Leverage, Dan Investment Opportunity Set Terhadap Integritas Laporan Keuangan Dengan Ukuran Perusahaan Sebagai Variabel Kontrol

This study refers to problems related to financial statement integrity which are influenced by various factors. So researchers want to re-examine issues related to financial statement integrity. There are still many variables that affect the integrity of the financial statement. And related to this, it attracted researchers to re-examine to find out whether there is a relationship between the variables Environmental Performance, Green Corporate Governance, Leverage, and Investment Opportunity Set on Financial Statement Integrity with Firm Size as control variables. The analytical method used by the researcher is Generalized Least Square with the Purposive Sampling technique and the data used is Annual Report and Sustainability Report data for non-financial companies listed on the Indonesia Stock Exchange in 2019-2021. From the results of the research, It has been shown that the Environmental Performance, Green Corporate Governance, Leverage, and Investment Opportunity Set variable has effect on financial statement integrity.

Affordances and Information Systems Research: Taking Stock and Moving Forward

The term affordance appears with increasing frequency in the Information Systems (IS) literature. Nevertheless, those who study information technologies/information systems (IT/IS) via the affordance lens often have different views about its origin, meaning, and appropriate application in IS research. In turn, not spelling out the related assumptions and boundaries inherent in these diverse views may have hindered a wider and more cumulative adoption of the affordance lens in IS research. This paper offers a potential solution by (1) synthesizing the ecological psychology literature to suggest five key modules of the affordance concept relevant to IS research and (2) taking stock of IS research that has employed the affordance concept and classifying it according to its focus on three key affordance elements: IT artifact, user, and context. Finally, this paper presents a set of challenges, opportunities, and recommendations regarding how IS researchers can advance affordance-based research in the field.

Investing in International Equities: Lessons from a Decade of Strong US Equity Markets

The aggregate US equity market has outperformed the rest of the world over past decade. Additionally, correlation across equity markets of different geographic regions has increased over time. With this in mind, many investors question whether non-US equity investment should still play a role in diversified investment portfolios. The authors review the widely used reasons investors consider to support non-US investments and argue that the broader opportunity set and attractive relative valuations remain valid reasons.

Does capital structure moderate the impact of the investment opportunity set and institutional ownership on firm value?

The existence of a research gap compared to previous studies related to the effect of the relationship between institutional ownership and investment opportunity set on firm value in Indonesia is interesting to review. This study aims to reveal the relationship of these influences by adding capital structure as a moderating variable that serves to strengthen it against firm value. The research variables are the ratio of market value to book value of assets, institutional ownership, debt-to-equity ratio and free cash flow. The research timeframe is 2019–2021, using data taken from companies in the manufacturing sector in the Indonesian Capital Market (IDX). Data sampling was carried out using the purposive sampling method. Data analysis to determine the relationship of these effects and hypothesis testing were performed using multiple regression. The empirical research findings indicate that the investment opportunity set has a positive effect on increasing firm value, while capital structure has a negative effect on decreasing it. Institutional ownership and free cash flow do not determine firm value, so free cash flow does not serve as a control variable. The main finding of this study is revealing that capital structure plays a role in strengthening the effect of the relationship between investment opportunity sets on firm value. Acknowledgments This research is an independent study that is not funded by donor agencies.

The Impact of Corporate Governance and Investment Opportunity Set on Financial Performance

This study aims to empirically examine the effect of the board of commissioners, board of directors, audit committee, and investment opportunity set on financial performance. This study uses a quantitative method with secondary data, namely the financial statements of manufacturing companies listed on the IDX for 2019-2021. The data in this study were processed using SPSS 25. The results showed that the board of commissioners, board of directors, and audit committee had no effect on financial performance, but the investment opportunity set had a significant positive effect on financial performance. Based on the results of the study it can be concluded that Investment Opportunity Set affects the ups and downs of the financial performance of manufacturing companies and Good Corporate Governance does not affect the company's financial performance.

Influence of the Board of Commissioners, Board of Directors, Audit Committee, and Investment Opportunity Set on Financial Performance

This study aims to empirically examine the effect of the board of commissioners, board of directors, audit committee, and investment opportunity set on financial performance. This study uses library and internet research methods, namely the financial reports of manufacturing companies listed on the IDX for 2019-2021. The data in this study were processed using SPSS 25. The results showed that the board of commissioners, board of directors, and audit committee had no effect on financial performance, but the investment opportunity set had a significant positive effect on financial performance.

The Effect of Liquidity, Investment Opportunity Set, Free Cash Flow, and State-Owned Enterprise on the Dividend Policy of Bank Listed in the Indonesia Stock Exchange

The Effect of Liquidity, Investment Opportunity Set, Free Cash Flow, and State-Owned Enterprise on the Dividend Policy of Bank Listed in the Indonesia Stock Exchange

The Effect of Liquidity, Investment Opportunity Set, Free Cash Flow, and State-Owned Enterprise on the Dividend Policy of Bank Listed in the Indonesia Stock Exchange

The purpose of this study is to know the effect of liquidity, investment opportunity set, free cash flow, and state-owned enterprise on the dividend policy of bank companies listed on the Indonesia Stock Exchange (IDX) in 2011-2021. This study uses a purposive sampling technique to determine the research sample. The number of companies selected by the predetermined sample criteria is 8 companies from 46 companies listed in the IDX bank sector. In this study, an analytical test was conducted using descriptive statistics, classical assumption test, multiple linear regression test, t-test, and F-test. The result of this study showed that free cash flow gives a positive and significant influence on the dividend policy, while dividends on state-owned enterprise banks are fewer than on private banks. While liquidity and investment opportunity sets don't significantly influence the dividend policy.

Introduction

Introduction| April 01 2023 Introduction Devina Sarwatay Devina Sarwatay Search for other works by this author on: This Site PubMed Google Scholar Journal of Autoethnography (2023) 4 (2): 275–276. https://doi.org/10.1525/joae.2023.4.2.275 Views Icon Views Article contents Figures & tables Video Audio Supplementary Data Peer Review Share Icon Share Facebook Twitter LinkedIn Email Tools Icon Tools Get Permissions Cite Icon Cite Search Site Citation Devina Sarwatay; Introduction. Journal of Autoethnography 1 April 2023; 4 (2): 275–276. doi: https://doi.org/10.1525/joae.2023.4.2.275 Download citation file: Ris (Zotero) Reference Manager EasyBib Bookends Mendeley Papers EndNote RefWorks BibTex toolbar search Search Dropdown Menu toolbar search search input Search input auto suggest filter your search All ContentJournal of Autoethnography Search To be a young researcher in the social sciences comes with its own set of challenges and learning opportunities. This Forum engages with the complications in conducting “care-full” inquiry when still in a learning/early mode of methods and ethical practice. We highlight autoethnographic narratives1 of early career researchers ranging from talking about the self and surrounding environment to the possibility of looking inward to understand and take the community forward, and from drawing resonance with text to (re)designing mechanisms for academic contemplation. Using autoethnographic accounts of care, or lack thereof, experienced by the scholars, their personal narratives have been tied to broader social and cultural,2 political, and economic contexts of their local realities for reflection on and recommendations for inclusivity such that richer engagement with the field can be undertaken for newer, nuanced meanings to emerge. Aditya Deshbandhu, University of Exeter, emphasizes the necessity of weaving an element... You do not currently have access to this content.

Managing total knee replacement under value-based payments.

To evaluate opportunity gaps and set outcome goals in knee replacement (KR) between a primary care group taking financial risk for managing its patients and 6 fee-for-service (FFS) orthopedic groups that serve their patients. The opportunity gap analysis was a cross-sectional evaluation of the outcomes of interest on a risk-adjusted basis using orthopedic groups, the primary care group's patients, and regional comparisons. The impact evaluation was a historical cohort comparison tracking outcomes of interest over the time frame of the intervention. Using risk-adjusted Medicare data, we defined opportunity gaps in the following outcomes: density of KR surgery, site of KR surgery, postacute care placement, and complications. Opportunity gap analysis demonstrated the following variation on a regional basis: a 2-fold difference in density of KR, a 3-fold difference in outpatient surgery, and a 2.5-fold difference in institutional postacute care placement. In the impact evaluation comparing 2019 with 2021, the primary care group's patients had reduced density of KR surgeries from 15.5 per 1000 to 13.0 per 1000, an increase in outpatient surgery from 31.0% to 81.6%, and a reduction in institutional postacute care utilization from 16.0% to 6.1%. Less pronounced trends were seen in the region for all Medicare FFS patients. These results were achieved with stable complication rates, which had an observed/expected ratio of 0.61 in 2019 and 0.63 in 2021. We achieved alignment of incentives through use of performance information with specific goals and promise of referrals to value-based partners. This approach resulted in improved value to patients with no evidence of harm and is translatable to other specialty care and markets.

Hubungan antara Investment Opportunity Set dan Kebijakan Dividen Pada Perusahan yang Listing di Bursa Efek Indonesia

Company growth is a problem faced by every company. The growth of the company can be seen from the firm value. Companies are very careful to determine a policy, because a policy can have an impact on firm value. The purpose of the company itself is to maximize the firm value , because this is can increase owner whealth. Therefore many companies are competing to increase the firm valu. One that affects the value of the industry is the dividend policy. This research aims to determine the relationship between dividend policy and company growth proxied by the investment opportunity set (IOS) in companies listed on the Indonesian Stock Exchange (IDX). In this research, researchers used a correlational study which is part of a causal research design using a stratified random sampling technique. IOS is proxied by the following ratios including: Capital Additional per Market Value of Assets (CAPMVA), Price Earning Ratio (PER), Market Value of Equity to Book Value of Equity (MVEBVE), Market Value of Assets to Book Value of Assets ( MVABVA), and Additional Capital per Book Value of Assets (CAPBVA). This research result a conclusion regarding the phenomenon that occurs on the Indonesia Stock Exchange (IDX), that are companies listed on the IDX are dominated by growing companies, then the majority of companies listed on the IDX tend to allocate company profits for future investment rather than being distributed to investors through dividends. Another conclusion obtained from this research is that there is a significant positive relationship between dividend policy and investment opportunity sets with a correlation value of 0.279.

Sustainability Reporting, Foreign Ownership, Firm Value as a Function of Investment Opportunity Set

Purpose: Firm value is one of the relevant company goals. Increasing firm value is supported by sustainability reporting and foreign ownership. The increase in firm value can be strengthened through a trusted Investment Opportunity Suitable to obtain returns that are attractive to investors and can be used as an injection of funds to implement sustainability reporting. Investigating the Investment Opportunity Set role in moderating the effect of sustainability reporting and foreign ownership on firm value. This study aims to investigate the Investment Opportunity Set in moderating the effect of sustainability reporting and foreign ownership on firm value.Method: This study uses a quantitative approach with independent variables on sustainability reporting and foreign ownership, the dependent variable on firm value, and the moderating variable. Investment Opportunity Set. This research is classified as non-experimental with cross-sectional data classification and documentation method. The research sample was 46 companies from 606 companies listed on the Indonesia Stock Exchange for 2013-2018. This study uses regression and Moderated Regression Analysis.Findings: The results showed that the Investment Opportunity Set does not moderate the effect of sustainability reporting on firm value. But Investment Opportunity Set moderate the influence of foreign ownership on firm value. Novelty: This study develops from previous research by proving that foreign ownership based on foreign investors is able to increase firm value. The study was conducted in all companies listed on the IDX that publish annual reports and sustainability reporting for the 2013-2018 period, this period is determined based on the first year of the change from the GRI G3 version to GRI G4 on May 22, 2013 which was launched in Amsterdam at the global sustainability reporting conference.

Towards just futures: a capabilitarian approach to transforming undergraduate learning outcomes

ABSTRACT Learning outcomes are predominantly framed in narrow and measurable terms, with students as decontextualised learners. As an alternative, the paper outlines a capabilitarian approach, building a four-dimensional matrix for reconceptualising learning outcomes. It is made up of a varied, multi-dimensional set of opportunities, processes and outcomes to enable students to flourish and become people who can live fulfilling and connected lives in and beyond higher education. The matrix dimensions are made up of a capability set, corresponding functionings, material resources and conversion processes, underpinned by Constitutional and human development values. The paper draws on a project on higher education outcomes in South Africa, especially the longitudinal life history data. It makes the case for a reparative futures orientation which might dismantle the colonial-apartheid past and present, and outlines key capabilitarian concepts. The social and higher education context is sketched, followed by a focus on the capability set and what data supports its value to students.

IOS (INVESTMENT OPPORTUNITY SET) SEBAGAI VARIABEL UTAMA PENINGKATAN NILAI PERUSAHAAN

This study aims to see the influence of Good Corporate Governance (GCG) which is proxied by the Independent Board of Commissioners (DKI), Return on Equity (ROE), Investment Opportunity Set (IOS) which is proxied by the Market to Book Value of Equity (MBVE). to Corporate Value (PBV). The object of this research is 154 secondary data from the Indonesian Stock Exchange (IDX), but there are only 143 data because the normality of the data does not reach 0.05. The method of data analysis in this study is descriptive analysis, data normality test. The tool or application used to analyze the data in this study is SPSS v.24 software. The results of this study indicate that the GCG variable proxied by the Independent Board of Commissioners has no significant effect on PBV, the ROE variable has no significant effect on PBV, the IOS variable has a significant positive effect on PBV.

Urban–ruraljustice

<scp>Urban–rural</scp>justice