Use Of Multiple Regression Techniques Research Articles

Moderating Effect of Audit Committee Financial Expertise on the Relationship between Audit Quality and Earnings Management of Quoted Consumer Goods Firms in Nigeria

This study examined the moderating effect of audit committee financial expertise on the relationship between audit quality and earnings management among quoted consumer goods companies in Nigeria. Earnings management as dependent variable was proxied by discretionary accruals while audit quality is explained using audit fees and auditor industry specialization.The study adopted Ex post facto research design. Population included all the 21 companies in the consumer goods sector. The study purposively, sampled 17 out of the entire population for the purpose of data collection. The study covered the period 2012 to 2021. Secondary data were extracted from the annual accounts of the companies for the period of the study. The study employed the use of multiple regression technique to analyse the data. The result of the study showed that both audit fees and auditor industry specialization have positive significant relationship with earnings management when moderated by audit committee financial expertise. The study concluded that both variables can be used as determinants of real earnings management when there is a financial expert on the audit committee. From the findings, it was recommended that efforts should be made with respect to legislations to strengthen auditors’ quality in Nigeria by ensuring that audit committee members have financial expertise since it is a viable corporate governance tool towards enhancing reported earnings quality.

The influence of Corporate Governance Practices on Financial Performance of Small and Medium-Sized Enterprises in Ghana

This study examined the influence of corporate governance practices on the financial performance of Small and Medium Sized Enterprises (SMEs) in Ghana. The study involved a survey of 320 owners/managers of SMEs through a stratified random sampling technique. The main instrument for the collection of data was a questionnaire whiles data was analysed using statistical tools such as mean and standard deviation as well as the use of multiple regression technique to answer the research questions. The results of the study showed that all the four areas of corporate governance practices examined in the study which include the size of the advisory board, the composition of the board, the managerial competence as well as financial disclosure and transparency were positively associated with financial performance of SMEs in Ghana. However, there is poor financial disclosure and transparency among SMEs in Ghana. Weak legal controls and law enforcement, and poor financial disclosure systems are some of the obstacles that affect the practice of corporate governance among SMEs. The study concludes that corporate governance practices of SMEs have significant impact on their financial performance. On the basis of the above findings and conclusion, it was recommended that shareholders of SMEs should ensure that their respective enterprises have active and sizeable advisory boards who meet regularly to support in the management of the firms. Also, managers of the firms should improve their managerial competence through training and development programmes as that affect performance of SMEs in Ghana

Child's well-being and parents' employment status in Nigeria

The sustainable development goals have been shown to be interdependent. Infants and children are important target groups for enhancing the future prospects of any society through improved welfare. It is noted that child's development within the home could be hampered when the family is poor and devoid of decent employment, so employed parents' income is an important mean to secure the child's well-being. However, the effects of parents' work on the child have been found to be ambiguous. The current study examined the relationship between the child's well-being and parents' employment status in Nigeria with the use of multiple regression technique. The results suggest that employment of each of the parents dampened the child's health, while the earnings from their wages and salary enhanced the child's well-being. To address the parents' work and childcare conflicts and maximise the benefits of the parents' earning, government should generate better quality jobs, proffer family-friendly policies which are adequate and capable of helping women to achieve work-family balance, and also encourage both public and private employers of labour to do so.

Study of the Influence of the Banking Sector Development on the Inflows of Foreign Investment in Nigeria and Ghana

The level of bank development has a determinant effect on the growth potentials of a developing economy. In response, this study examined the impact of banking sector development on foreign investment inflows in the West African countries of Nigeria and Ghana. The study relied on secondary data for analysis and made use of multiple regression technique. However, to ensure the authenticity of our result, Augmented Dickey-Fuller unit root test and Johansen Cointegration techniques were respectively employed to test for the presence unit root and long-run equilibrium relationship in the exogenous variables. Additionally, causal relationships were tested with Granger Causality. It was revealed that banking sector development has a significant influence on foreign investment inflows in the two West African countries. Specifically, domestic credit to private sector and bank deposit rate has significant influence on foreign investment inflows in both countries. Whereas domestic credit to private sector is directly related to the dependent variable in Ghana, it is related inversely in Nigeria. It was also discovered that bank lending rate is significantly and positively related to foreign investment in Ghana. Intermediation efficiency and profitability of banks should be improved by enhancing the capital structure and adopting the appropriate lending rate especially in Nigeria as measures to attract more inflows of foreign investment in both countries.

Examination of relationship between teachers' loneliness at workplace and their life satisfaction

This research aims to examine teachers' life satisfaction level and their loneliness at workplace according to some variables. It also aims to find out predictive role and its level of teachers' loneliness at workplace on their life satisfaction. Research is carried out in accordance with relational screening model and 402 primary school teachers who are working in Ankara during 2012-2013 academic year and selected from 35 primary schools by use of disproportionate cluster sampling method constitutes the sample of the research. The data is collected with ''the scales of loneliness at workplace and life satisfaction'' and tested by making use of multiple regression technique. The differentiation levels in terms of teachers' life satisfaction and their loneliness at workplace, their sexes, marital status, attendance to concerted social activities out of school and union membership are analysed using T test. Research findings indicate that while there is not a significant difference between teachers' loneliness level at workplace with respect to marital status in the dimension of emotional deprivation, there is a meaningful diffrence in the dimension of social friendship. Single teachers feel themselves lonelier at workplace than married ones in social friendship dimension. According to marital status variable, life satisfaction levels show significant difference in favor of married teachers. Moreover, between the points of teachers' life satisfaction and the points of their loneliness at workplace in the dimensions of emotional deprivation and social friendship, there is meaningful negative way relationship. It is also inferred that there is a meaningful opposite relationship between emotional deprivation dimension of teachers' loneliness at workplace and social friendship dimension of their life satisfaction.

The Study of Teachers’ General Cynicism Inclinations in Terms of Life Satisfaction and Other Variables

This research aims to examine teachers’ general cynicism inclinations in respect to some variables and life satisfaction level and the relevance of these inclinations with gender, relationship status and membership of a union. Research is carried out using relational inquiry module and the study group of it constituted of 395 primary school teachers who are working in Ankara during academic year of 2012-2013 and selected with the help of modeling of inordinate set. The data are collected with “The Scale of Life Satisfaction” and tested by making use of multiple regression technique. Whether the differentiation levels of teachers’ general cynicism inclinations are related with their genders, relationship status and their membership of a union are analyzed using T test. As a result, male teachers have higher degree of cynicism in cognitive dimension than female teachers. Moreover, these general cynicism inclinations in cognitive, affective and behavioral dimensions do not differ greatly according to teachers’ membership of a union and relationship status. It is observed that the cognitive and affective dimensions of general cynicism inclinations have negative-sided relation with teachers’ life satisfaction rates.

Young people's attitudes towards Muslims in Sweden

With the use of multiple regression technique, the principal objective of this study is to clarify and examine young people's attitudes towards Muslims, and the relationships between these attitudes and a large number of background factors. We use a representative sample of 9,498 non-Muslim youths between 15 and 19 years of age. The main results show that, when controlling for several background variables simultaneously, the country of birth, socio-economic background and school/programme factors all have an effect on the attitude towards Muslims. Moreover, socio-psychological factors, the relationship to friends and the perceptions of gender role patterns are found to be important. In addition, local factors like high levels of unemployment, high proportions of immigrants in a local environment also have an effect. No differences in the attitudes of boys and girls were found. Further, the study establishes a correlation between negative attitudes and right-wing populist seats in local government.

Young People's Attitudes Towards Muslims in Sweden

Since the 1950's, the Muslim population in Sweden has grown from just a few individuals to approximately 350,000 of which one third is of school age or younger. With the use of multiple regression technique, the principal objective of this study has been to clarify and examine young people's attitudes towards Muslims, and the relationships between these attitudes and a large number of background factors. The material employed in the analysis comprises a representative sample of 9,498 non-Muslim youths (4,680 girls and 4,818 boys) between 15-19 years of age. The main results of the study show that when controlling for several background variables simultaneously, many variables affect the attitude towards Muslims. The country of birth, socio-economic background and school/program factors are found to have an effect on the attitude towards Muslims. Moreover, especially socio-psychological factors, the relationship to friends and the perceptions of gender role patterns are found to be important. In addition, local/regional factors like high levels of unemployment, high shares of immigrants in a local environment also have an effect on the attitude towards Muslims. No differences in the attitude of boys and girls were measured. The article gives some support for the contact hypothesis and hypotheses on different kinds of social dominance. Finally, the influence of negative discourses on Islam and Muslims are discussed.

Parasite community similarity between four Irish lakes

AbstractA total of 140 trout were examined from four lakes in north west Ireland, Loughs Craghy, Waskel, Meela and Owennamarve. Eleven species of metazoan parasite were recorded, ten of which were of freshwater origin and Anisakissp. was the only marine species. No acanthocephalan species were found. Diphyllobothrium ditremum, D. dendriticum and Anisakissp. were the only allogenic species. Lough Owennamarve had the largest component community with nine species recorded. Lough Meela, the only brackish water lake had the smallest component community with six species recorded. Lough Waskel and Craghy had intermediate component community values. Lough Meela showed the lowest levels of similarity to any of the other lakes. Values for the Shannon-Wiener diversity index were highest for Lough Owennamarve and lowest for Lough Meela and intermediate for the other two lakes. Lough Meela had the highest values for the Simpson's dominance index and the Berger-Parker index. Lough Owennamarve had the highest Brillouin's index and Lough Meela had the lowest. The use of multiple regression techniques to control for the potentially confounding effect of geographical distance as a predictor of community similarity was discussed. No parasite species found could be considered as regionally and locally abundant and therefore described as a core species. The helminth community appears to have some degree of predictability, but chance colonization events are also important.

Parasite community similarity between four Irish lakes.

A total of 140 trout were examined from four lakes in north west Ireland, Loughs Craghy, Waskel, Meela and Owennamarve. Eleven species of metazoan parasite were recorded, ten of which were of freshwater origin and Anisakissp. was the only marine species. No acanthocephalan species were found. Diphyllobothrium ditremum, D. dendriticum and Anisakissp. were the only allogenic species. Lough Owennamarve had the largest component community with nine species recorded. Lough Meela, the only brackish water lake had the smallest component community with six species recorded. Lough Waskel and Craghy had intermediate component community values. Lough Meela showed the lowest levels of similarity to any of the other lakes. Values for the Shannon-Wiener diversity index were highest for Lough Owennamarve and lowest for Lough Meela and intermediate for the other two lakes. Lough Meela had the highest values for the Simpson's dominance index and the Berger-Parker index. Lough Owennamarve had the highest Brillouin's index and Lough Meela had the lowest. The use of multiple regression techniques to control for the potentially confounding effect of geographical distance as a predictor of community similarity was discussed. No parasite species found could be considered as regionally and locally abundant and therefore described as a core species. The helminth community appears to have some degree of predictability, but chance colonization events are also important.

Approach to forestry inventory and mapping by means of multi-spectral airborne data

Abstract In this study we evaluate the possibilities of the airborne sensor CASI (Compact Airborne Spectrographs Imager) when applied to mapping of variables characteristic of an ecologic and forestry inventory, i.e., wood biomass, leaf biomass, leaf area index (LAI), canopy cover, etc. The use of multiple regression techniques has made possible to obtain correlation values between 0.76 and 0.94 (p<0.05), between radiometrical and forestry data. The extrapolation ability of the models obtained has been verified starting from the comparison among different flight lines and several groups of sample areas.

Multiple regression analysis of cytogenetic human data

Biomonitoring studies on cytogenetic outcomes in humans should be considered as epidemiological studies, rather than randomized trials. Under this light the emphasis given to the achievement of a significant p-value should be reduced, since this measure suffers from major limitations. The use of a point estimate (and its corresponding confidence interval) to measure the association between exposure and effect offers several advantages, including the adjustment for confounding, and the evaluation of possible interaction between factors. In most instances the use of multivariate statistical methods allows an efficient analysis of these studies, even in presence of a small sample size and several covariates. In this paper we re-analyzed four biomonitoring studies by using multivariate methods to estimate relative risks through statistical modeling. The use of multiple regression techniques allowed the computation of point estimates of association and their confidence intervals for each covariate evaluated by the studies considered; the estimate of the effect of confounding variables such as smoking habits, age and gender; and the presence of interaction between covariates. Measures of association estimated through univariate and multivariate statistical approaches are compared. The advantages of the latter technique are discussed.

Religion and Political Realignment in the Rocky Mountain States

Unlike previous research on religion and political preference, this study utilized county-level data to analyze whether religious affiliation and church membership help explain why some communities have abandoned the Democratic for the Republican Party. We hypothesized that religion, independent of socioeconomic, demographic, and party identification forces, exerts an independent effect on average Republican voting in general elections for three races: presidential, senatorial, and gubernatorial. In particular, due to the changing nature of issues addressed in federal races (for president and senator), we expected that counties with higher levels of conservative Protestant members would experience realignment in the federal races between the 1950s and 1980s, while those communities with higher proportions of Roman Catholics would not. Through the use of multiple regression techniques, we found that conservative Protestantism in the 1980s, in contrast to the past, was positively associated with Republican electoral strength across all three races, even when controlling for other traditional explanatory factors. For counties with higher levels of Roman Catholics, we found that religion exerted an independent influence, but only for selected races.

FORECASTING STOCK PRICE INDEX BY MULTIPLE REGRESSION

Over the last twenty years the financial markets of Hong Kong have developed rapidly. Although empirical studies on the behaviour of the Hong Kong stock market abound, much controversy over the efficiency of the market still exists. Some recent studies have shown that the market is inefficient in the “weak” form. Therefore one can justify employing the “fundamental approach” for stock price forecasting This study explores the use of multiple regression techniques to forecast stock price index. The results show that unemployment rate, trade balance, consumer price index and money supply are all significant in leading the stock price index. However, the regression models are still short of sufficient power to effectively predict change of direction of the index. Further enhancement of the models is needed if they are to be of real use for investment purposes.

Evaluation of the simplified generalised standard additions method for calibration in the direct analysis of solid samples by graphite furnace atomic spectrometric techniques

In combining the principles of experimental design and the simplified approach to the generalised standard additions method, a useful calibration strategy is obtained for the single-component analysis of solid samples. By varying both the solid sample mass and the amount of analyte added, the observed response is defined by these two variables and may be geometrically described as a surface in three-dimensional space. The use of multiple regression techniques then allows the analyte concentration in the solid to be computed from the response plane. Simultaneous blank correction and quantification is also performed. The importance of a well designed experimental lay-out and the effects of random errors or noise on the accuracy of the procedure are investigated, and some analytical results are given. It is shown that the approximation of the analyte concentration obtained is fairly insensitive to curvature in the calibration function, but tends to be biased high in the presence of intense noise. This latter effect is a major limitation given the inhomogeneity of most solid samples which leads to irreproducible or “noisy” results.

Use of multiple regression techniques in determining the surface of the cornea.

Many methods can be used to obtain specific values for relative corneal location. This paper derives a method in which those points can be used to generate a mathematical equation which will accurately describe the patient's corneal topology. After various dimensional methods are discussed, a three-dimensional mathematical method is derived.

Physiological and behavioral correlates of lifespan in aged C57BL/6J mice

Physiological and behavioral measurements were made in a cohort of 29-month-old male C57BL/6J mice to determine whether any correlated significantly with lifespan. Significant linear relationships with lifespan were found among the physiological measures, including hematocrit and hemoglobin levels and collagen denaturation rate; however, body weight failed to be a significant predictor of survival. Among the behavioral variables studied, significant quadratic relationships with lifespan were found for exploratory activity and passive avoidance learning, while performance on a rotorod and a tightwire showed no significant relationships with lifespan. Through the use of multiple regression techniques, about one-third of the variance in lifespan could be explained by a combination of physiological variables, and about two-fifths could be explained by a combination of behavioral variables.

Word age-of-acquisition effects: a review

This paper reviews research concerned with word age-of-acquisition (AOA) effects in adult word recognition and production. Methodological issues, including the use of multiple regression techniques, are considered first. The pattern of substantive results is presented and is interpreted as indicating that AOA effects are most marked in word production as against word recognition. Possible theoretical interpretations are discussed and future research possibilities are outlined.

Measurement and prediction errors in body composition assessment and the search for the perfect prediction equation.

Abstract James S. Skinner and Thomas M. McLellan begin this section with a discussion of the transition from aerobic to anaerobic metabolism. Discrepancies are identified in activities being defined as anaerobic and the relative importance and meaning of lactate concentration in the blood. Skinner and McLellan propose a hypothetical model to more accurately explain anaerobic activities. The second article, by Frank Katch and Victor Katch, contains a review of sources of error in body composition assessment by laboratory and field methods. Katch and Katch describe problems occurring in the use of hydrostatic weighing, residual air volume, skinfolds, and circumferences. In addition, the importance of statistical considerations is stressed, with an emphasis on the proper use of multiple regression techniques in conducting studies of the measurement of body composition.

A QUANTITATIVE ANALYSIS OF WAGE STRIKES IN FOUR U.K. INDUSTRIES, 1962–1970

A strike is not the only available collective sanction open to a dissatisfied workforce, which may have recourse to alternative forms of militant action such as the go‐slow or overtime ban. Nevertheless, despite their well known limitations, strike statistics constitute the only available quantitative barometer of overt and organised industrial conflict. In order to explain the incidence of strike action at an aggregative level a number of studies have been carried out in recent years which test quantitative relationships via the use of multiple regression techniques and which postulate an economic interpretation of strike activity. The advantage of the quantitative approach as a method of analysis and insight into the relationships involved is that it “replaces improvised ad hoc explanations of strike activity with a behavioural model which….does yield refutable implications”. That is, in terms of providing more solid and systematic empirical knowledge, its performance is testable and, by amendments and refinements, capable of improvement.