...Mohammed Ibrahimi; Fayçal El Baghdadi Purpose This study examines the value relevance of accounting information for publicly listed Moroccan companies and analyzes how profitability affects stock market valuation. Additionally, the study explores earnings management strategies used to avoid losses...

...Umar Habibu Umar; Mamdouh Abdulaziz Saleh Al-Faryan Purpose This study investigated how working capital management (WCM) influences the profitability of listed halal food and beverage companies. Design/methodology/approach The study utilized a sample of 56 listed halal food and beverage...

..., sales growth rate, operating profit margin, firm size and tangibility) affect CCC. The model in which CCC is a dependent variable produced more significant results than those which the components of CCC were dependent variables. Practical implications The findings suggest that corporate managers...

...A. D'Amato Purpose The purpose of this paper is to analyze the relationship between intellectual capital and firm capital structure by exploring whether firm profitability and risk are drivers of this relationship. Design/methodology/approach Based on a comprehensive data set of Italian firms...

...Jin Park; Byeongyong Paul Choi; Chia-Ling Ho Purpose This study is designed to investigate how the use of reinsurance affects the primary insurers' profitability and pricing on their insurance products. Design/methodology/approach This study examines the impact of reinsurance on the insurers...

...’ performance in a single country, the present work uses a sample of firms from nine countries with the purpose of filling a research gap and bringing new empirical evidence to this research area. Profitability Debt financing G32 L25 The effects of debt on firms’ performance have been...

... – prevalence of disintermediation, post-crisis profitability orientation and depositor protection by financial system in unfavorable conditions. Design/methodology/approach This study is limited to identifying the key economic and financial drivers behind disintermediation and its subsequent impact...

... a basis for comparison of the leveraging decisions across industries. Design/methodology/approach The study employs the structural equations methodology which captures the endogenous relationship between profitability and leverage. Thereby, eliminating bias and providing more accurate results...

... analyses are conducted to test the study hypotheses. Findings – The results reveal that the quality of legal structure and security of PRIs positively (negatively) affects both bank cost efficiency (inefficiency) and profitability. The presence of a quality political structure negatively (positively...

... success. The literature suggests three possible outcomes. One, which reflects the many opportunities unique to big cities, as cited previously, is a positive association between metropolitan area size and profitability. The second is a negative association, likely resulting from high costs, long...

...Musa Essayyad; Haider Madani This article investigates concentration, efficiency, and profitability of commercial banks operating in Saudi Arabia, which is considering acceding to the World Trade Organisation whose rules on financial services liberalisation could pose a competitive challenge...

...Zoe Ventoura‐Neokosmidi Explains how sales efforts try to create product differentiation and increase monopoly power; and uses 1995‐1996 data from a panel of 45 Greek firms to examine the relationship between debt‐to‐equity ratio and profitability, taking a firm’s sales promotion expenses...

...David M. Harrison; Michael J. Seiler Traces the history of the Community Reinvestment Act (CRA), which requires US lenders to meet the credit needs of their local customers, and presents a study of its effect on profitability. Looks at financial institutions which received revized CRA ratings...

... improve pricing and product mix decisions but could also enhance profitability by facilitating the management of activities and elimination of waste at all levels of the cost hierarchy, i.e. continuous improvement of processes. Activity‐based costing Cost allocation Hospitals Kaizen Management...