• The Journal of Asian Finance, Economics and Business
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• v.8 no.12
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• pp.377-389
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• 2021

This study aims at investigating the effects of big accounting data on the sustainable business growth of listed firms in Thailand. In addition, it examines the mediating effects of accounting information quality and decision-making effectiveness and the moderating effects of digital innovation on the research relationships. The study's useful samples are the 289 listed Thai companies. To examine the research relationships, the structural equation model and multiple regression analysis are used in this study. According to the results of this study, big accounting data has a significant effect on accounting information quality, decision-making effectiveness, and sustainable business growth. Next, accounting information quality significantly affects decision-making effectiveness and sustainable business growth. Similarly, decision-making effectiveness significantly affects sustainable business growth. Both accounting information quality and decision-making effectiveness mediate the big accounting data-sustainable business growth relationships. Lastly, digital innovation moderates the effects of accounting information quality and decision-making effectiveness on sustainable business growth. Accordingly, In conclusion, big accounting data has emerged as a key source of sustainable competitive advantage. As a result, to succeed in competitive environments, businesses must have a thorough understanding of big accounting data.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.1
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• pp.767-780
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• 2021

The purpose of this research is to analyze the effect of financial elements (asset growth, liability growth, equity growth, revenue growth, and profit growth) on stock price performance and to analyze the growth of Corporate Social Responsibility (CSR) costs as a moderating effect. The technique analysis used is regression analysis. Samples in this analysis are manufacturing firms listed on the Indonesian Stock Exchange (IDX) for the period 2014-2018. The use of regression models for hypothesis testing must fulfill several applicable assumptions such as Normality Test, Heteroscedasticity Test, Multicollinearity Test, Autocorrelation Test, Model Fit Test, Determination Coefficient Test, and Hypothesis Test. Data analysis used two research models, namely model 1 and model 2. Model 1 is without the moderating variable, and model 2 is with the moderating variable, that is, CSR cost growth. Based on the result of the regression analysis, it can be inferred that the asset, revenue, and profit growth have a positive impact on stock price results. Liabilities and equity growth do not affect stock price performance. Operating expense growth has a significant effect on price performance. CSR cost growth can moderate the effect of growth in financial statement elements on stock price performance but is not significant.

• Journal of Korean Society of Forest Science
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• v.104 no.4
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• pp.677-684
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• 2015

This study analyzed a long-run growth trend of the forestry sector in the Republic of Korea, and forecasted the potential growth in the future after investigating main drivers of growth in the forestry sector through growth accounting analysis. Based on results, we finally suggested a direction to go forward in order to achieve a sustainable growth in the field. After Asia financial crisis, the growth rate of the forestry sector was getting stable with the fast recovery of Korean economy. While the main drivers of growth in the field was labor and capital accumulation in 1980s and 1990s, the main driver of growth has been the increment of capital accumulation since 2000. As the result of our analysis for forecasting the potential growth in the field, the contribution of labor, capital, TFP in total growth is expected as 0.09%, 1.58%, and -0.01%, respectively. The potential growth rate of the forestry sector during 2012-2020 is predicted to be 1.65% and the total production will become 36.25 trillion won.

• The Journal of Asian Finance, Economics and Business
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• v.6 no.4
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• pp.19-26
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• 2019

The study investigates the impact of accrual anomaly on stock return ratio of listed firms in Vietnam. Data were collected from listed firms for the period from 2008 to 2018. To learn about the causes of accrual anomaly in returns and future rate of returns on the Vietnamese stock market, this research is based on accrual analysis of Richardson, Sloan, Soliman, and Tuna (2006) on growth and effective components. We employ GLS regression model for examining the impact of accrual anomaly on stock return ratio and T-test for checking the difference between the lowest and the highest portfolio. The results show that accounting distortion is the main factor impacting the stock return, not growth determinant. Both two determinants of accounting distortion and growth contribute the explanation of the impact of accrual anomaly on profit and future stock return ratio. Experimental evidence confirms an abnormal existence of accrual in the Vietnam stock market. Aggregate accrual is negatively correlated with future operating profit and future stock return. However, after considering the factors contributing to the impact of future profitability and return on stock returns, the study results show that accounting distortion can account for low sustainability of income that is not growth.

• Journal of Digital Convergence
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• v.18 no.6
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• pp.245-253
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• 2020

The purpose of the research was to identify the level of accounting information system for SMBs and environmental factors, and to analyze whether the level of accounting information system affects system performance. The research method measured the AIS level using Nolan's growth phase model, and the verification of the factors affecting the situation, AIS level, and performance was verified using the regression analysis model. The results of the study are summarized as follows: In measuring the level of an accounting information system, it was found that it was in the stage of integration, which is Step 4, and the analysis of the factors influencing the level of an accounting information system showed that the uncertainty in the environment was absolutely affected.

• Management & Information Systems Review
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• v.38 no.1
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• pp.155-168
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• 2019

The objective of our study is to examine the Earnings Quality of Win-Win Growth Corporate. The level of Win-Win Growth Corporate is measured by Win-Win Index of korea commission for corporate partnership. Earnings Quality is proxied by Accounting Conservatism that is measured by the method of Givoly and Hayn(2000). The samples of this study selected from listed corporate, consist of 3,608 observations can be collected from 2011 to 2017 at TS-2000. The result of this study can be summerized in the following. the Win-Win Growth has a significant positive relevance on Accounting Conservatism is the proxy of internal Earnings Quality. This means that Win-Win Growth corporate has a higher the Earnings Quality relatively. These results were supported by additional analysis that used the sample that is made up the Win-Win Growth Corporate completely. According to our study, we can expect that the Earnings Quality of Win-Win Growth corporate is true as steel. But this study have some limitation. Especially we can't explain the reason why the Win-Win Growth has a significant positive relevance on Earnings Quality. And, despite additional analysis, there are the limitation of controlling for endogeneity. We hope that our paper can help investor making a economic decision on investment and officials making a effective policy on the Win-Win Growth.

• Journal of Practical Engineering Education
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• v.15 no.3
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• pp.771-777
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• 2023

The study was conducted on accounting information system education and utilization in korea's fishing industry. The Korean fishery industry is having difficulty in management due to inefficient management of companies, a decrease in the number of employees, the aging of workers, and cheap imported seafood. In such an environment, the paper looks for a plan to streamline management using fisheries accounting. To this end, an accounting-related survey was conducted on fisheries companies. The suggestions for the analysis results are as follows. First, the management of the fisheries industry in today's information age needs to use efficient management techniques through accounting. Second, fisheries companies need to increase efficiency by actively introducing accounting into management and utilizing the operation and procurement of funds, cost management and management analysis. Third, it is time for fisheries companies to calculate costs by using accounting management and utilize them for rational decisionmaking. Finally, seafood is the most important type of food. Therefore, the growth of fisheries companies needs to be recognized as an essential task. From this point of view, fisheries accounting is a way to generate profits through management efficiency.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.9
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• pp.363-370
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• 2020

The paper aims to investigate the impact of budgetary goal on profit growth directly and indirectly through managerial performance. Two main characteristics of budgetary goal mentioning in the study are the clarity of budget goal and the difficult of budget goal. Data of the research collected from survey with 197 department managers and supervisors of 80 SMEs in Hanoi and Ho Chi Minh City who have budgeting responsible. Firstly, by using quantitative research method Cronbach's Alpha and Exploratory Factor Analysis, the research show that characteristic of budgetary goal has significant and positive impact on profit growth directly. Secondly, the regression analysis among variables show that budget goal clarity was positively and significantly related to growth of sale revenue, growth of profit and managerial performance. Therefore, the empirical findings show that that managerial performance has mediating role in the relationship between budgetary goal characteristic and financial performance. The findings of this study suggest that that managers need focus on setting clearer and more difficult but attainable budget goals to increase firm performance. This paper also provides a new insight the relationship between managerial performance and financial performance. Budgetary goal characteristics still have positive but insignificant impact on growth of sales revenue.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.4
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• pp.33-42
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• 2021

This study aims to investigate the relationship between foreign direct investment (FDI) and economic growth at the provincial level by using time-series data in Binh Dinh from 1997 to 2019. We applied the quantitative approaches Vector Autoregression (VAR) and Autoregressive Distributed Lags (ARDL) in the model, which includes economic growth, real foreign direct investment capital, ratio of trained workers, and infrastructure. The results show that all these variables are stationary at the first difference. In ARDL analysis, we found that the economic growth positively affects FDI attraction. However, there is no evidence of the effect of FDI on economic growth in the condition of low capital implemented. Moreover, findings also show that the impact of FDI on economic growth is influenced by two factors: infrastructure and human capital. The lack of human capital, which is trained personnel and infrastructure, is the main barrier hindering and inhibiting FDI's contribution to local economic growth. In order to improve the efficiency of FDI on economic growth in the future, it is suggested that the Binh Dinh government should have proper policies in terms of the infrastructure, the human capital investment. They would allow Binh Dinh to enhance the capital absorptive capacity and capital efficiency.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.5
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• pp.325-334
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• 2021

This study aims to investigate whether economic growth is elevated by banking industry development in Jordan. The study adopts time-series econometric methodologies, which comprise the bounds testing approach within the autoregressive distributed lag (ARDL) and the conditional causality analysis. Consistent with the assumptions of the adopted methodology, the study utilized annual time-series data for a relatively long period of thirty-nine years, between 1980 and 2018. The empirical results show that Jordan's economic growth is strongly responsive in respect to any changes in banking industry development. Also, the results reveal the harmful impact of rising lending interest rate; as this rate increases, economic growth will decrease. The findings are in line with the conceptual arguments of the supply-leading hypothesis, which confirmed that banking development is considered as one of the main pillars that have stimulating effects on economic growth. The evidence of the current study may provide important implications for policymakers and bankers. Those professionals should work to maintain a stable regulatory system that enhances the banking system function in activating economic growth. Also, a considerable focus should be placed on designing a steady interest rate policy to avoid the inherently undesirable impacts of high-interest rates on the Jordanian economy.