This paper examines how materialism and status consumption influence the credit shopping behaviour of South African Generation Y university students. A convenience sample of 514 undergraduate students was drawn from three campuses of registered South African public higher education institutions. The results show that while a statistically significant positive relationship exists between materialism, status consumption and credit shopping behaviour, the participants did not report irresponsible credit...

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Researchers have always been concerned about the key determinates of economic growth. However, to the best of our knowledge, very little attention has been paid to empirically examine the relationship between economic growth, exports and external debt servicing in Bangladesh economy. This paper tries to investigate the impact of export and external debt on the economic growth of Bangladesh. The annual data series over the period 1980-2014 has been used in this paper. The authors performed the Augmented...

The article examines the impact of six factors, i.e., company market value; investment decision; finance decision; signal theory; agency theory; and shareholder structure on dividend policy of a company. 57 companies have been approached among which 55 responded and filled out the questionnaires, out of which two were deemed unusable. The questionnaire was designed to identify the importance of six different factors that the management considers while setting the dividend policy of the company. The...

The main motives of this research are to measure the impact of financial leverage (total debt, long-term debt and short-term debt) on firm performance and to assess whether firm size affects the leverage –performance relationship and how this relationship is varied from industry to industry. This study is conducted using a panel data on 24 non-financial companies of CSE50 index, listed in Chittagong Stock Exchange over the duration of 2005 to 2014. The authors have used proxy of Return on Asset,...

The study focused upon comparing the performance of both conventional and Islamic banks before and after the financial crises, which took place in 2008. Through the empirical analysis of a panel data collected from 8 listed banks in Kuwait, during 2005 – 2015; the performance and profitability of Kuwait banks were assessed and the impact of the financial crisis during this period is also depicted. The study suggests the fixed effect model is an appropriate model to model both return on assets (ROA)...

This paper examines the role of organization form on the real investment decisions of a firm. Using detailed project-level data on hundreds of projects, this paper investigates risk and returns of projects in the movie industry characterized by two distinct and separate organization forms: one by firms that cater to the needs of consumers in small specialized niches and the other by firms that cater to the mass market. The findings are consistent with theories in which firms with organization forms...

The purpose of this study is to investigate the impact of accounting managers’ knowledge and top management support on accounting information systems and, moreover, to analyze the impact of accounting information systems on performance management and organizational performance. This study analyses the data collected from 74 SMEs related to the trading, services and manufacturing sectors. SPSS and AMOS are used for doing regression analysis; specifically structural equation modeling is applied for...

The internal control system is important in the governance of enterprise. An effective internal control system involves the entire personnel of the company, including accounting procedures. The aim of this study is to analyze the relationship between company characteristics, quality of corporate governance and the extent of company disclosure of internal controls over their financial reporting. Given information about the company’s internal controls need to be known by all stakeholders. Therefore...

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