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Journal of Management Practices, Humanities and Social Sciences最新文献

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The Development of a Marketing Tourism Model Toward Intention to Visit and Decision to Visit in Leading Tourism Object 导向旅游对象旅游意向与旅游决策的营销旅游模型开发
Pub Date : 2019-06-27 DOI: 10.33152/jmphss-3.1.3
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引用次数: 2
Principal Leadership on Student Achievement in India 印度学生成绩的校长领导
Pub Date : 2019-06-27 DOI: 10.33152/jmphss-3.1.4
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引用次数: 0
Gender and Microfinance in the United Arab Emirates: An Exploratory Review of Concepts and Policy Issues 阿拉伯联合酋长国的性别与小额信贷:概念和政策问题的探索性审查
Pub Date : 2018-12-28 DOI: 10.33152/jmphss-2.2.4
A. Fadahunsi, L. Barake
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引用次数: 1
CEO Characteristics on Cash Holdings & Overinvestment: Evidence from Indonesian Firms CEO现金持有特征与过度投资:来自印尼企业的证据
Pub Date : 2018-12-28 DOI: 10.33152/jmphss-2.2.1
Bella Joy Winarta, Neneng Djuaeriah, Y. Bustaman
The purpose of this research is to analyze the in luence of CEO characteristic towards irms’ cash holdings and over-investment of free cash low. This research uses multiple regression on panel data of a sample of 24 companies listed in index LQ45 for the period from 2013 to 2017 with 61 female CEOs and 59 male CEOs in the sample. This research is using CEO gender as independent variable; cash holdings and over-investment of free cash low as dependent variable. Other CEO characteristic such as age, education, tenure, irm size, market-to-book ratio, leverage, cash low, capex, networking capital, dividend, free cash low, managerial and state ownership as control variable. The research inds a positive signi icant in luence between female CEOs, cash holdings and over-investment. The results also show that female CEOs are having a higher level of cash holdings and resulted in lower level of over-investment problems. Female CEO also can mitigate the agency problem in the irm. The UET theory is used to support the indings in which CEO characteristic can in luence the company,s performance and inancial decision. UET literature focuses on executive demographic to explain corporate investment decision while this paper extends the application of the UET in the area of accounting.
本研究的目的是分析CEO特征对企业现金持有量和自由现金低的过度投资的影响。本研究对2013年至2017年LQ45指数中24家公司的面板数据进行了多元回归分析,样本中有61名女性ceo和59名男性ceo。本研究以CEO性别为自变量;现金持有量与过度投资自由现金低为因变量。其他CEO特征,如年龄,教育,任期,公司规模,市净率,杠杆率,现金低,资本支出,网络资本,股息,自由现金低,管理和国家所有权作为控制变量。研究发现,女性ceo、现金持有量和过度投资之间存在显著正相关影响。结果还表明,女性ceo的现金持有量水平较高,导致过度投资问题的水平较低。女性CEO还可以缓解公司的代理问题。运用UET理论支持CEO特征对公司绩效和财务决策的影响。UET文献侧重于高管人口学来解释企业投资决策,而本文将UET在会计领域的应用扩展。
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引用次数: 4
Why Tanjungpinang Free Trade Zone (FTZ) Fail? 丹戎槟榔区为何失败?
Pub Date : 2018-12-28 DOI: 10.33152/jmphss-2.2.5
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引用次数: 0
Strengthening the Intentions and Actions of the Mother in Preparing Vegetables and Fruit Menus through the Emotional Demonstration Method 用情感示范法强化母亲准备蔬菜水果菜单的意愿和行动
Pub Date : 2018-12-28 DOI: 10.33152/jmphss-2.2.3
Indra Fajarwati, M. Rachmat, A. I. Arundhana
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引用次数: 0
Significance of Political Advertisements in Indian Society: A Critical Analysis on ‘Swachh Bharat Mission’ 政治广告在印度社会中的意义:对“印度使命”的批判性分析
Pub Date : 2018-12-28 DOI: 10.33152/jmphss-2.2.2
Ananya Singh, P. Jain
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引用次数: 1
Women’s Understanding of ICT at Coastal Area 沿海地区妇女对信息通信技术的认识
Pub Date : 2018-06-15 DOI: 10.33152/jmphss-2.1.1
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引用次数: 0
Social-Cultural Barriers of Muslim Women Athletes: Case Study of Professional Female Athletes in Iran 穆斯林女运动员的社会文化障碍:以伊朗职业女运动员为例
Pub Date : 2018-06-15 DOI: 10.33152/jmphss-2.1.2
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引用次数: 22
The Effects of One-Time Laughter Therapy on Stress Response, School Life Adjustment and Ego-resilience of Women College Students 一次性笑疗对女大学生压力反应、学校生活适应和自我弹性的影响
Pub Date : 2018-06-15 DOI: 10.33152/jmphss-2.1.3
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引用次数: 1
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Journal of Management Practices, Humanities and Social Sciences
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