Pub Date : 2021-11-15DOI: 10.21632/irjbs.14.2.137-145
B. D
This study is an attempt to assess the impact of Covid-19 and the lockdown pronounced thereof on the Nifty sectoral indices with specific reference to the financial sector indices owing to their significance in the economy. The OLS regression, Granger Causality and Impulse Response Function were estimated to measure the changes in the future responses of Nifty 50 to the changes in the select sectoral indices, namely, Nifty Bank, Nifty Financial Services and Nifty Private Banks and Nifty PSU Banks for the period consisting two sub-periods, i.e., the first sub-period from April 2019 to March 2020 are assumed as the preCovid-19 period and the second sub-period from April 2020 to March 2021 is assumed as the period during Covid-19. The results indicated that the shock of the Covid-19 had an impact on the financial sector indices in India during the Covid-19 period.
{"title":"Impact of Covid-19 on the Financial Sector Indices","authors":"B. D","doi":"10.21632/irjbs.14.2.137-145","DOIUrl":"https://doi.org/10.21632/irjbs.14.2.137-145","url":null,"abstract":"This study is an attempt to assess the impact of Covid-19 and the lockdown pronounced thereof on the Nifty sectoral indices with specific reference to the financial sector indices owing to their significance in the economy. The OLS regression, Granger Causality and Impulse Response Function were estimated to measure the changes in the future responses of Nifty 50 to the changes in the select sectoral indices, namely, Nifty Bank, Nifty Financial Services and Nifty Private Banks and Nifty PSU Banks for the period consisting two sub-periods, i.e., the first sub-period from April 2019 to March 2020 are assumed as the preCovid-19 period and the second sub-period from April 2020 to March 2021 is assumed as the period during Covid-19. The results indicated that the shock of the Covid-19 had an impact on the financial sector indices in India during the Covid-19 period.","PeriodicalId":31166,"journal":{"name":"International Research Journal of Business Studies","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41767906","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-11-15DOI: 10.21632/irjbs.14.2.99-106
A. Sarkar
For about last two years, the whole world is suffering from a novel disease i.e. Covid-19. When it was first diagnosed in China, even the giant health agencies could not predict the severity and spread of this disease. Slowly, when this novel corona virus had an outbreak the countries stopped all kinds of communication be it interstate or intercountry and so the tourism companies started facing huge loss due to lockdown in every single country. In this paper, the stock prices of the multinational tourism companies that operate in India, have been forecasted and using an online learning algorithm known as Gated Recurrent Unit (GRU). As we know that predicting stock prices is not an easy task to do, it requires extensive study of the stock market and intervention of statistical and machine learning models. We will try to spot whether the forecasting before pandemic is better than the forecasting during the pandemic for each of the six leading multinational tourism companies.
{"title":"Forecasting of Tourism Companies Before and During Covid-19","authors":"A. Sarkar","doi":"10.21632/irjbs.14.2.99-106","DOIUrl":"https://doi.org/10.21632/irjbs.14.2.99-106","url":null,"abstract":"For about last two years, the whole world is suffering from a novel disease i.e. Covid-19. When it was first diagnosed in China, even the giant health agencies could not predict the severity and spread of this disease. Slowly, when this novel corona virus had an outbreak the countries stopped all kinds of communication be it interstate or intercountry and so the tourism companies started facing huge loss due to lockdown in every single country. In this paper, the stock prices of the multinational tourism companies that operate in India, have been forecasted and using an online learning algorithm known as Gated Recurrent Unit (GRU). As we know that predicting stock prices is not an easy task to do, it requires extensive study of the stock market and intervention of statistical and machine learning models. We will try to spot whether the forecasting before pandemic is better than the forecasting during the pandemic for each of the six leading multinational tourism companies.","PeriodicalId":31166,"journal":{"name":"International Research Journal of Business Studies","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45052736","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The increasing use of contract labor has triggered job insecurity resulting in a decline in organizational commitment. It is a challenge for the management of human resources to keep the committed employees by providing good treatments, for example, by giving a sense of justice of the organization. The study aims to analyze whether organizational justice moderates the negative influence of job insecurity on organizational employee commitment. The study involves 30 students of regular2; the data are obtained by filling in a self-rating questionnaire. The data are analyzed by using hierarchical regression model by using SPSS. The results show that job insecurity affects negatively and significantly on organizational employee commitment, while organizational justice affects positively and significantly on organizational employee commitment. Organizational justice has not been proven to moderate the influence of job insecurity on organizational employee commitment. Keywords: moderation, negative influences, organisasional commitment, insecurity
{"title":"Does Organizational Justice Moderate The Negative Influence of Job Insecurity on Organizational Commitment?","authors":"Anik Herminingsih","doi":"10.32924/ijbs.v5i3.175","DOIUrl":"https://doi.org/10.32924/ijbs.v5i3.175","url":null,"abstract":"The increasing use of contract labor has triggered job insecurity resulting in a decline in organizational commitment. It is a challenge for the management of human resources to keep the committed employees by providing good treatments, for example, by giving a sense of justice of the organization. The study aims to analyze whether organizational justice moderates the negative influence of job insecurity on organizational employee commitment. The study involves 30 students of regular2; the data are obtained by filling in a self-rating questionnaire. The data are analyzed by using hierarchical regression model by using SPSS. The results show that job insecurity affects negatively and significantly on organizational employee commitment, while organizational justice affects positively and significantly on organizational employee commitment. Organizational justice has not been proven to moderate the influence of job insecurity on organizational employee commitment. \u0000 \u0000Keywords: moderation, negative influences, organisasional commitment, insecurity","PeriodicalId":31166,"journal":{"name":"International Research Journal of Business Studies","volume":"77 1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86397429","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The situation of the 2019 presidential election was enough to take the attention of many parties in Indonesia because there were several conflicts. With the situation of the last presidential election, the researchers wants to examine the impact of it to the business of Sang Pisang that owned by Kaesang Pangarep who is the son of the Presidential Candidates in the 2019 presidential election, and also examine does Kaesang Pangarep's popularity as a celebrity or influencers, the variety of products and brand image have influenced the Sang Pisang Business. The findings of this study indicate that there is a direct effect of President Election, Celebrity Endorsement, Product Variation, and Brand Image towards Purchase Intention, there is direct effect of the Celebrity Endorsement towards Brand Image and also there is indirect effect of Celebrity Endorsement towards Purchase Intention mediated by Brand Image of Sang Pisang in Jabodetabek, and all of the effect is significant.
{"title":"The Impact of President Election, Celebrity Endorsement, and Product Variation to Brand Image and Purchase Intention on Sang Pisang Business","authors":"Lidia Agustin, Jony Oktavian Haryanto, L. Nelloh","doi":"10.32924/ijbs.v5i3.210","DOIUrl":"https://doi.org/10.32924/ijbs.v5i3.210","url":null,"abstract":"The situation of the 2019 presidential election was enough to take the attention of many parties in Indonesia because there were several conflicts. With the situation of the last presidential election, the researchers wants to examine the impact of it to the business of Sang Pisang that owned by Kaesang Pangarep who is the son of the Presidential Candidates in the 2019 presidential election, and also examine does Kaesang Pangarep's popularity as a celebrity or influencers, the variety of products and brand image have influenced the Sang Pisang Business. The findings of this study indicate that there is a direct effect of President Election, Celebrity Endorsement, Product Variation, and Brand Image towards Purchase Intention, there is direct effect of the Celebrity Endorsement towards Brand Image and also there is indirect effect of Celebrity Endorsement towards Purchase Intention mediated by Brand Image of Sang Pisang in Jabodetabek, and all of the effect is significant.","PeriodicalId":31166,"journal":{"name":"International Research Journal of Business Studies","volume":"27 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80990732","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
A public apology is a fairly common content found on the YouTube platform to restore the reputation and regain people's trust. At the same time, Youtube can also be used as a commodity-based economic platform that allows organizations, individuals, and Google (the owner of Youtube) to earn revenue either through advertising or direct promotion. These two things reflect the dual benefits of two opposites: genuine demand in the public interest and economic exploitation for the benefit of certain parties. This is well explored by the political economy theory of media which sees the digital platform as a convergence between the moral economy of commodities, the moral economy of gifts, and the moral economy of public goods. This article aims to further explore the three elements of the political economy of the media in the context of apologies on Youtube in five cases that occurred in Indonesia. The five apology cases were analyzed using parameters reflecting the moral economy of commodities, gifts, and public goods. The results of the analysis provide a typology of apology and a model that reflects the interrelation between the three moral economies involved in every apology.
{"title":"Giving Unwanted Gifts: Political Economy of Youtube Apology","authors":"Eka Sri Dana Afriza, Udi Rusadi","doi":"10.32924/ijbs.v5i3.202","DOIUrl":"https://doi.org/10.32924/ijbs.v5i3.202","url":null,"abstract":"A public apology is a fairly common content found on the YouTube platform to restore the reputation and regain people's trust. At the same time, Youtube can also be used as a commodity-based economic platform that allows organizations, individuals, and Google (the owner of Youtube) to earn revenue either through advertising or direct promotion. These two things reflect the dual benefits of two opposites: genuine demand in the public interest and economic exploitation for the benefit of certain parties. This is well explored by the political economy theory of media which sees the digital platform as a convergence between the moral economy of commodities, the moral economy of gifts, and the moral economy of public goods. This article aims to further explore the three elements of the political economy of the media in the context of apologies on Youtube in five cases that occurred in Indonesia. The five apology cases were analyzed using parameters reflecting the moral economy of commodities, gifts, and public goods. The results of the analysis provide a typology of apology and a model that reflects the interrelation between the three moral economies involved in every apology.","PeriodicalId":31166,"journal":{"name":"International Research Journal of Business Studies","volume":"111 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76546835","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study was to analyze the factors that influence the work performance of employees in the Percut Sei Tuan sub-district. The sample in this study was 123 employees, using Structure Equation Modeling (SEM) as a data analysis technique. This study concludes that motivation, self-efficacy, and professionalism have a significant effect on leadership style, while competence does not significantly affect leadership style. Leadership style and motivation do not significantly affect work performance, while self-efficacy, professionalism and competence significantly affect work performance. This study provides information that in order to improve employees' work performance, strong leadership is needed and can provide motivation that increases confidence in the ability of employees and also increases professionalism in carrying out duties and responsibilities as a civil servant. Competence is a necessity that must be owned by all employees (civil servants) who are given responsibility by the leadership.
{"title":"Improving the Work Achievement of Employees Through the Leadership Style","authors":"Hery Syahrial, M. Miftahuddin, S. Sunaryo","doi":"10.32924/ijbs.v5i3.207","DOIUrl":"https://doi.org/10.32924/ijbs.v5i3.207","url":null,"abstract":"The purpose of this study was to analyze the factors that influence the work performance of employees in the Percut Sei Tuan sub-district. The sample in this study was 123 employees, using Structure Equation Modeling (SEM) as a data analysis technique. This study concludes that motivation, self-efficacy, and professionalism have a significant effect on leadership style, while competence does not significantly affect leadership style. Leadership style and motivation do not significantly affect work performance, while self-efficacy, professionalism and competence significantly affect work performance. This study provides information that in order to improve employees' work performance, strong leadership is needed and can provide motivation that increases confidence in the ability of employees and also increases professionalism in carrying out duties and responsibilities as a civil servant. Competence is a necessity that must be owned by all employees (civil servants) who are given responsibility by the leadership.","PeriodicalId":31166,"journal":{"name":"International Research Journal of Business Studies","volume":"66 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78740529","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Performance of PT WIKON in two consecutive years indicated run into downtrend from the year 2018 to the year 2019. Low levels of Entrepreneurial Orientation, Innovation Capability, and Market Orientation have been suspected as factors leading to the performance of PT WIKA Industri & Konstruksi. The objective of this study is to investigate Market Orientation as the mediator of relationship Entrepreneurial Orientation and Innovation Capability on Firm Performance in a construction company. However, study-related Market Orientation as a mediator on the indirect effect of Innovation Capability and Firm Performance is still rare, therefore research on this subject can be seen as Novelty. There are Six theory-based hypotheses are measured. This research employs a quantitative approach with empirical evidence of employees and BOD of PT WIKA Industri & Konstruksi. Survey data are from 93 respondents were analyzed used structural equation modeling (SEM). The findings of this research showed that Market Orientation has a positive effect on Firm Performance. Surprisingly, Entrepreneurial Orientation (EO) and Innovation Capability (IC) independently do not have a direct effect on Firm Performance. The Effect of Entrepreneurial Orientation (EO) on Firm Performance (FP) is mediated by Market Orientation. Likewise, the effect of Innovation Capability (IC) on Firm Performance (FP) is mediated by Market Orientation. These results suggest that Entrepreneurial Orientation and Innovation Capability should focus on Market Orientation to improve the overall Firm Performance. Besides, it is highly recommended to middle management and above of PT WIKA Industri & Konstruksi should focus and allocate resources to Market Orientation to improve their Firm Performance.
{"title":"The Influence of Entrepreneurial Orientation and Innovation Capability on Perceived Firm Performance with The Mediating Role of Market Orientation: Case study in PT WIKA Industri & Konstruksi","authors":"Anggiat Maju Lubis, Firdaus Basbeth","doi":"10.32924/ijbs.v5i3.171","DOIUrl":"https://doi.org/10.32924/ijbs.v5i3.171","url":null,"abstract":"Performance of PT WIKON in two consecutive years indicated run into downtrend from the year 2018 to the year 2019. Low levels of Entrepreneurial Orientation, Innovation Capability, and Market Orientation have been suspected as factors leading to the performance of PT WIKA Industri & Konstruksi. The objective of this study is to investigate Market Orientation as the mediator of relationship Entrepreneurial Orientation and Innovation Capability on Firm Performance in a construction company. However, study-related Market Orientation as a mediator on the indirect effect of Innovation Capability and Firm Performance is still rare, therefore research on this subject can be seen as Novelty. There are Six theory-based hypotheses are measured. This research employs a quantitative approach with empirical evidence of employees and BOD of PT WIKA Industri & Konstruksi. Survey data are from 93 respondents were analyzed used structural equation modeling (SEM). The findings of this research showed that Market Orientation has a positive effect on Firm Performance. Surprisingly, Entrepreneurial Orientation (EO) and Innovation Capability (IC) independently do not have a direct effect on Firm Performance. The Effect of Entrepreneurial Orientation (EO) on Firm Performance (FP) is mediated by Market Orientation. Likewise, the effect of Innovation Capability (IC) on Firm Performance (FP) is mediated by Market Orientation. These results suggest that Entrepreneurial Orientation and Innovation Capability should focus on Market Orientation to improve the overall Firm Performance. Besides, it is highly recommended to middle management and above of PT WIKA Industri & Konstruksi should focus and allocate resources to Market Orientation to improve their Firm Performance.","PeriodicalId":31166,"journal":{"name":"International Research Journal of Business Studies","volume":"31 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89443539","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Celine Canes, Vanessa Aurelia, Juan Phillip Yoel Tanesia, Albert Hasudungan, E. Lukas
The role of Foreign Direct Investment (FDI) has only grown in tandem with globalization, as it plays a dual function by improving capital accumulation whilst simultaneously growing total factor yield, which puts it at an advantage over foreign aids and foreign portfolio investments. Using panel data from 34 Indonesian provinces over the 2015 - 2019 period, this research examined the determinants of provincial FDI and its impact on regional economic development in Indonesia. The random effect method with robust standard error was used to regress the model, and the variables found to be positively significant were the ratio of industrial value added for micro sized firms to regional GDP, as well as the growth rate of industrial value added for small sized firms. Our analysis revealed that micro-sized firms tend to have much higher industrial value added compared to small-sized firms, and that these firms tend to cluster in Western Indonesia. The role of the government should be to foster the growth and competitiveness of small and micro-sized firms, especially for regions where the industrial value added is still low. Further study is suggested on the determinants of industrial value added at the provincial level, as well as more comprehensive research on FDI determinants with a larger dataset.
{"title":"Analysing the Influence of Industrial Value - Added of Small and Micro-sized Firms on Regional FDI in Indonesia","authors":"Celine Canes, Vanessa Aurelia, Juan Phillip Yoel Tanesia, Albert Hasudungan, E. Lukas","doi":"10.32924/ijbs.v5i3.194","DOIUrl":"https://doi.org/10.32924/ijbs.v5i3.194","url":null,"abstract":"The role of Foreign Direct Investment (FDI) has only grown in tandem with globalization, as it plays a dual function by improving capital accumulation whilst simultaneously growing total factor yield, which puts it at an advantage over foreign aids and foreign portfolio investments. Using panel data from 34 Indonesian provinces over the 2015 - 2019 period, this research examined the determinants of provincial FDI and its impact on regional economic development in Indonesia. The random effect method with robust standard error was used to regress the model, and the variables found to be positively significant were the ratio of industrial value added for micro sized firms to regional GDP, as well as the growth rate of industrial value added for small sized firms. Our analysis revealed that micro-sized firms tend to have much higher industrial value added compared to small-sized firms, and that these firms tend to cluster in Western Indonesia. The role of the government should be to foster the growth and competitiveness of small and micro-sized firms, especially for regions where the industrial value added is still low. Further study is suggested on the determinants of industrial value added at the provincial level, as well as more comprehensive research on FDI determinants with a larger dataset.","PeriodicalId":31166,"journal":{"name":"International Research Journal of Business Studies","volume":"11 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90696582","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-07-30DOI: 10.21632/irjbs.14.1.27-34
Khaldoun M. Al-Qaisi
The objective of this research to investigate the interactions between the direct real estate markets with the financial stock market changes. To accomplish this objective data was collected of different official secondary sources. The collected data entered to SPSS and E-views for analysis. The results of this research showed that there is high interaction between the real estate market performance in Jordan and stock exchange market
{"title":"The Effect of Economic Constraints on Direct Real Estate Market","authors":"Khaldoun M. Al-Qaisi","doi":"10.21632/irjbs.14.1.27-34","DOIUrl":"https://doi.org/10.21632/irjbs.14.1.27-34","url":null,"abstract":"The objective of this research to investigate the interactions between the direct real estate markets with the financial stock market changes. To accomplish this objective data was collected of different official secondary sources. The collected data entered to SPSS and E-views for analysis. The results of this research showed that there is high interaction between the real estate market performance in Jordan and stock exchange market","PeriodicalId":31166,"journal":{"name":"International Research Journal of Business Studies","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46005492","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-07-30DOI: 10.21632/irjbs.14.1.59-68
Shuibin Gu, Regina Naa Amua Dodoo
This paper attempts to find the impact of firm performance on annual report readability. This study consists of 15 listed firms on the Ghana Stock Exchange within the period 2008 to 2017. The study applies Gunning Fog Index to measure annual report readability and measures Firm Performance using Return on Assets (ROA) by applying the fixed and random effect method. Per the Hausman test, the random effect method was accepted; the result stated that firm performance positively relates to annual report readability. In addition, the study finds out that corporate governance exerted a negative influence on the readability of the annual report. Finally, the study adopts F-MOLS to test Robustness. Regulators can consider improving and writing plain disclosure laws to improve annual report readability.
{"title":"The Impact of Firm Performance on Annual Report Readability","authors":"Shuibin Gu, Regina Naa Amua Dodoo","doi":"10.21632/irjbs.14.1.59-68","DOIUrl":"https://doi.org/10.21632/irjbs.14.1.59-68","url":null,"abstract":"This paper attempts to find the impact of firm performance on annual report readability. This study consists of 15 listed firms on the Ghana Stock Exchange within the period 2008 to 2017. The study applies Gunning Fog Index to measure annual report readability and measures Firm Performance using Return on Assets (ROA) by applying the fixed and random effect method. Per the Hausman test, the random effect method was accepted; the result stated that firm performance positively relates to annual report readability. In addition, the study finds out that corporate governance exerted a negative influence on the readability of the annual report. Finally, the study adopts F-MOLS to test Robustness. Regulators can consider improving and writing plain disclosure laws to improve annual report readability.","PeriodicalId":31166,"journal":{"name":"International Research Journal of Business Studies","volume":"47 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41264438","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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