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firms</title> <meta name="description" content="Search results for: aggressive firms"> <meta name="keywords" content="aggressive firms"> <meta name="viewport" content="width=device-width, initial-scale=1, minimum-scale=1, maximum-scale=1, user-scalable=no"> <meta charset="utf-8"> <link href="https://cdn.waset.org/favicon.ico" type="image/x-icon" rel="shortcut icon"> <link href="https://cdn.waset.org/static/plugins/bootstrap-4.2.1/css/bootstrap.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/plugins/fontawesome/css/all.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/css/site.css?v=150220211555" rel="stylesheet"> </head> <body> <header> <div class="container"> <nav class="navbar navbar-expand-lg navbar-light"> <a class="navbar-brand" href="https://waset.org"> <img src="https://cdn.waset.org/static/images/wasetc.png" alt="Open Science Research Excellence" title="Open Science Research Excellence" /> </a> <button class="d-block d-lg-none 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action="https://publications.waset.org/abstracts/search"> <div id="custom-search-input"> <div class="input-group"> <i class="fas fa-search"></i> <input type="text" class="search-query" name="q" placeholder="Author, Title, Abstract, Keywords" value="aggressive firms"> <input type="submit" class="btn_search" value="Search"> </div> </div> </form> </div> </div> <div class="row mt-3"> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Commenced</strong> in January 2007</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Frequency:</strong> Monthly</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Edition:</strong> International</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Paper Count:</strong> 1204</div> </div> </div> </div> <h1 class="mt-3 mb-3 text-center" style="font-size:1.6rem;">Search results for: aggressive firms</h1> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1204</span> Political Connections, Business Strategy and Tax Aggressiveness: Evidence from China</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Liqiang%20Chen">Liqiang Chen</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study investigates the effects of political connections on the association between firms’ business strategy and their tax aggressiveness in an emerging economy such as China. By studying all public Chinese firms in the period from 2011 to 2017, we find that firms adopting innovative business strategy are more tax aggressive overall, but innovative firms with political connections are less tax aggressive compared to those without political connections. Moreover, we document several channels through which political connections affect the association between innovative business strategy and tax aggressiveness. In particular, we show that the mitigation effect of political connections on tax aggressiveness is stronger for innovative firms located in areas with a lower marketization index and for innovative firms with a lower leverage level or with less earnings management. Our results are robust to an instrumental variable approach to account for possible endogenous bias. Our study contributes to the understanding of firms’ tax behaviors in an emerging economy setting and suggests that there are costs associated with political connections, such as foregone tax saving opportunities, which are understudied in the prior literature. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=tax%20aggressiveness" title="tax aggressiveness">tax aggressiveness</a>, <a href="https://publications.waset.org/abstracts/search?q=business%20strategy" title=" business strategy"> business strategy</a>, <a href="https://publications.waset.org/abstracts/search?q=political%20connections" title=" political connections"> political connections</a>, <a href="https://publications.waset.org/abstracts/search?q=emerging%20economy" title=" emerging economy"> emerging economy</a> </p> <a href="https://publications.waset.org/abstracts/154413/political-connections-business-strategy-and-tax-aggressiveness-evidence-from-china" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/154413.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">124</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1203</span> The Conditionality of Financial Risk: A Comparative Analysis of High-Tech and Utility Companies Listed on the Shenzhen Stock Exchange (SSE)</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Joseph%20Paul%20Chunga">Joseph Paul Chunga</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The investment universe is awash with a myriad of financial choices that investors have to opt for, which principally culminates into a duality between aggressive or conservative approaches. Howbeit, it is pertinent to emphasize that the investment vehicles with an aggressive approach tend to take on more risk than the latter group in an effort to generate higher future returns for their respective investors. This study examines the conditionality effect that such partiality in financing has on the High-Tech and Public Utility companies listed on the Shenzhen Stock Exchange (SSE). Specifically, it examines the significance of the relationship between capitalization ratios of Total Debt Ratio (TDR), Degree of Financial Leverage (DFL) and profitability ratios of Earnings per Share (EPS) and Returns on Equity (ROE) on the Financial Risk of the two industries. We employ a modified version of the Panel Regression Model used by Rahman (2017) to estimate the relationship. The study finds that there is a significant positive relationship between the capitalization ratios on the financial risk of Public Utility companies more than High-Tech companies and a substantial negative relationship between the profitability ratios and the financial risk of the former than the latter companies. This then spells an important insight for prospective investors with regards to the volatility of earnings of such companies. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=financial%20leverage" title="financial leverage">financial leverage</a>, <a href="https://publications.waset.org/abstracts/search?q=debt%20financing" title=" debt financing"> debt financing</a>, <a href="https://publications.waset.org/abstracts/search?q=conservative%20firms" title=" conservative firms"> conservative firms</a>, <a href="https://publications.waset.org/abstracts/search?q=aggressive%20firms" title=" aggressive firms"> aggressive firms</a> </p> <a href="https://publications.waset.org/abstracts/141463/the-conditionality-of-financial-risk-a-comparative-analysis-of-high-tech-and-utility-companies-listed-on-the-shenzhen-stock-exchange-sse" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/141463.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">185</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1202</span> The Influence of Knowledge Spillovers on High-Impact Firm Growth: A Comparison of Indigenous and Foreign Firms </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Yazid%20Abdullahi%20Abubakar">Yazid Abdullahi Abubakar</a>, <a href="https://publications.waset.org/abstracts/search?q=Jay%20Mitra"> Jay Mitra</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper is concerned with entrepreneurial high-impact firms, which are firms that generate ‘both’ disproportionate levels of employment and sales growth, and have high levels of innovative activity. It investigates differences in factors influencing high-impact growth between indigenous and foreign firms. The study is based on an analysis of data from United Kingdom (UK) Innovation Scoreboard on 865 firms, which were divided into high-impact firms (those achieving positive growth in both sales and employment) and low-impact firms (negative or no growth in sales or employment); in order to identifying the critical differences in regional, sectorial and size related factors that facilitate knowledge spillovers and high-impact growth between indigenous and foreign firms. The findings suggest that: 1) Firms’ access to regional knowledge spillovers (from businesses and higher education institutions) is more significantly associated with high-impact growth of UK firms in comparison to foreign firms, 2) Because high-tech sectors have greater use of knowledge spillovers (compared to low-tech sectors), high-tech sectors are more associated with high-impact growth, but the relationship is stronger for UK firms compared to foreign firms, 3) Because small firms have greater need for knowledge spillovers (relative to large firms), there is a negative relationship between firm size and high-impact growth, but the negative relationship is greater for UK firms in comparison to foreign firms. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=entrepreneurship" title="entrepreneurship">entrepreneurship</a>, <a href="https://publications.waset.org/abstracts/search?q=high-growth" title=" high-growth"> high-growth</a>, <a href="https://publications.waset.org/abstracts/search?q=indigenous%20firms" title=" indigenous firms"> indigenous firms</a>, <a href="https://publications.waset.org/abstracts/search?q=foreign%20firms" title=" foreign firms"> foreign firms</a>, <a href="https://publications.waset.org/abstracts/search?q=small%20firms" title=" small firms"> small firms</a>, <a href="https://publications.waset.org/abstracts/search?q=large%20firms" title=" large firms"> large firms</a> </p> <a href="https://publications.waset.org/abstracts/31422/the-influence-of-knowledge-spillovers-on-high-impact-firm-growth-a-comparison-of-indigenous-and-foreign-firms" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/31422.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">429</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1201</span> Local Gambling Attitudes, Corporate R&D Investment and Long-Term Financial Performance</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Hong%20Fan">Hong Fan</a>, <a href="https://publications.waset.org/abstracts/search?q=Lifang%20Gao"> Lifang Gao</a>, <a href="https://publications.waset.org/abstracts/search?q=Feng%20Zhan"> Feng Zhan</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper examines the influence of local gambling attitudes on a firm's long-term financial performance. Firms located in gambling-prone regions may be more willing to take risks, thus spending more on innovative projects. However, firms in such regions may also be likely to choose projects impulsively and allocate resources inefficiently. By studying Chinese publicly listed firms from 2010 to 2017, we find that firms in more gambling-prone regions invest more in R&D. Both local gambling attitudes and firms’ R&D spending are positively associated with firms’ long-term financial performance. More importantly, our study reveals that the positive impact of R&D spending on firms’ long-term financial performance is weakened by gambling-friendly attitudes, probably because firms in gambling-prone regions are more likely to overinvest in risky projects. This effect is stronger for larger firms, state-owned enterprises (SOEs), firms with more government subsidies, and firms with weaker internal control. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=regional%20gambling%20attitudes" title="regional gambling attitudes">regional gambling attitudes</a>, <a href="https://publications.waset.org/abstracts/search?q=long-term%20financial%20performance" title=" long-term financial performance"> long-term financial performance</a>, <a href="https://publications.waset.org/abstracts/search?q=R%26D" title=" R&D"> R&D</a>, <a href="https://publications.waset.org/abstracts/search?q=risk" title=" risk"> risk</a>, <a href="https://publications.waset.org/abstracts/search?q=local%20bias" title=" local bias"> local bias</a> </p> <a href="https://publications.waset.org/abstracts/150302/local-gambling-attitudes-corporate-rd-investment-and-long-term-financial-performance" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/150302.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">114</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1200</span> The Accuracy of Small Firms at Predicting Their Employment</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Javad%20Nosratabadi">Javad Nosratabadi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper investigates the difference between firms' actual and expected employment along with the amount of loans invested by them. In addition, it examines the relationship between the amount of loans received by firms and wages. Empirically, using a causal effect estimation and firm-level data from a province in Iran between 2004 and 2011, the results show that there is a range of the loan amount for which firms' expected employment meets their actual one. In contrast, there is a gap between firms' actual and expected employment for any other loan amount. Furthermore, the result shows that there is a positive and significant relationship between the amount of loan invested by firms and wages. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=expected%20employment" title="expected employment">expected employment</a>, <a href="https://publications.waset.org/abstracts/search?q=actual%20employment" title=" actual employment"> actual employment</a>, <a href="https://publications.waset.org/abstracts/search?q=wage" title=" wage"> wage</a>, <a href="https://publications.waset.org/abstracts/search?q=loan" title=" loan"> loan</a> </p> <a href="https://publications.waset.org/abstracts/148519/the-accuracy-of-small-firms-at-predicting-their-employment" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/148519.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">161</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1199</span> Transparency of Audit Firms in Croatia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Marko%20%C4%8Cular">Marko Čular</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The aim of this paper is to raise general awareness of transparency importance for audit firms and for audit services’ users. This paper analyses transparency of audit firms that audited financial statements of listed companies, for year 2011 and 2012. We use this two years because in the meantime Code of Ethics for Professional Accountants has been adopted. This paper investigates whether transparency reports of audit firms are in accordance with the Croatian Audit Act and whether there is a difference on transparency in observed years. For this paper, quality index of transparency report and financial indicators of audit firms are used to get conclusion about condition of audit firms transparency reporting. Results of our study indicate that audit firms are not fully transparent, looking for both years. Transparency of audit firms in 2012 has improved significantly, compared with transparency in 2011. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=transparency%20report" title="transparency report">transparency report</a>, <a href="https://publications.waset.org/abstracts/search?q=index%20quality%20of%20transparency%20report" title=" index quality of transparency report"> index quality of transparency report</a>, <a href="https://publications.waset.org/abstracts/search?q=Croatian%20audit%20act" title=" Croatian audit act"> Croatian audit act</a>, <a href="https://publications.waset.org/abstracts/search?q=code%20of%20ethics%20for%20professional%20accountants" title=" code of ethics for professional accountants"> code of ethics for professional accountants</a> </p> <a href="https://publications.waset.org/abstracts/2066/transparency-of-audit-firms-in-croatia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/2066.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">298</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1198</span> Dividend Initiations and IPO Long-Run Performance</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Nithi%20Sermsiriviboon">Nithi Sermsiriviboon</a>, <a href="https://publications.waset.org/abstracts/search?q=Somchai%20Supattarakul"> Somchai Supattarakul</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Dividend initiations are an economically significant event that has important implications for a firm’s future financial capacity. Given that the market’s expectation of a consistent payout, managers of IPO firms must approach the initial dividend decision cautiously. We compare the long run performance of IPO firms that initiated dividends with those of similarly matched non-payers. We found that firms which initiated dividends perform significantly better up to three years after the initiation date. Moreover, we measure investor reactions by 2-day around dividend announcement date cumulative abnormal return. We evidence no statistically significant differences between cumulative abnormal returns (CAR) of IPO firms and cumulative abnormal returns of Non-IPO firms, indicating that investors do not respond to dividend announcement of IPO firms more than they do to the dividend announcement of Non-IPO firms. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=dividend" title="dividend">dividend</a>, <a href="https://publications.waset.org/abstracts/search?q=initial%20public%20offerings" title=" initial public offerings"> initial public offerings</a>, <a href="https://publications.waset.org/abstracts/search?q=long-run%20performance" title=" long-run performance"> long-run performance</a>, <a href="https://publications.waset.org/abstracts/search?q=finance" title=" finance"> finance</a> </p> <a href="https://publications.waset.org/abstracts/7499/dividend-initiations-and-ipo-long-run-performance" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/7499.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">236</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1197</span> Tax Avoidance and Leadership Replacement: Moderating Influence of Ownership and Political Connections</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Radwan%20Hussien%20Alkebsee">Radwan Hussien Alkebsee</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Under the argument that reputational costs deter firms from engaging in tax avoidance activities, this paper investigates the relationship between tax avoidance and forced CEO turnover. This study is based on a broad sample of Chinese listed companies spanning the period 2011 to 2018. The findings reveal that tax avoidance is positively associated with forced CEO turnover. This suggests that firms that engage in tax avoidance experience a high rate of leadership replacement. The findings also reveal that the positive association between tax avoidance and forced CEO turnover is pronounced for state-owned firms, firms with no political connections, and firms located in “more developed” regions with extensive tax enforcement action, while it is not for private firms, firms with political connections, and firms located in “less developed” regions with weak tax enforcement actions. The baseline results remain consistent and robust for endogeneity concerns. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=tax%20avoidance" title="tax avoidance">tax avoidance</a>, <a href="https://publications.waset.org/abstracts/search?q=CEO%20turnover" title=" CEO turnover"> CEO turnover</a>, <a href="https://publications.waset.org/abstracts/search?q=political%20connections" title=" political connections"> political connections</a>, <a href="https://publications.waset.org/abstracts/search?q=regional%20tax%20enforcement" title=" regional tax enforcement"> regional tax enforcement</a>, <a href="https://publications.waset.org/abstracts/search?q=China" title=" China"> China</a> </p> <a href="https://publications.waset.org/abstracts/150110/tax-avoidance-and-leadership-replacement-moderating-influence-of-ownership-and-political-connections" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/150110.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">152</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1196</span> The Impacts of Cost Stickiness on the Profitability of Indonesian Firms</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Dezie%20L.%20Warganegara">Dezie L. Warganegara</a>, <a href="https://publications.waset.org/abstracts/search?q=Dewi%20Tamara"> Dewi Tamara</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The objectives of this study are to investigate the existence of the sticky cost behaviour of firms listed in the Indonesia Stock Exchange (IDX) and to find an evidence on the effects of sticky operating expenses (SG&A expenses) on profitability of firms. For the first objective, this study found that the sticky cost behaviour does exist. For the second objective, this study finds that the stickier the operating expenses the less future profitability of the firms. This study concludes that sticky cost affects negatively to the performance and, therefore, firms should include flexibility in designing the cost structure of their firms. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=sticky%20costs" title="sticky costs">sticky costs</a>, <a href="https://publications.waset.org/abstracts/search?q=Indonesia%20Stock%20Exchange%20%28IDX%29" title=" Indonesia Stock Exchange (IDX)"> Indonesia Stock Exchange (IDX)</a>, <a href="https://publications.waset.org/abstracts/search?q=profitability" title=" profitability"> profitability</a>, <a href="https://publications.waset.org/abstracts/search?q=operating%20%0D%0Aexpenses" title=" operating expenses"> operating expenses</a>, <a href="https://publications.waset.org/abstracts/search?q=SG%26A" title=" SG&A"> SG&A</a> </p> <a href="https://publications.waset.org/abstracts/15627/the-impacts-of-cost-stickiness-on-the-profitability-of-indonesian-firms" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/15627.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">317</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1195</span> Aggressive Behaviour and Its Association with Substance Use Disorder among Senior Secondary School Students in Ilesha, Nigeria</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Famurewa%20Olumide%20Joseph">Famurewa Olumide Joseph</a>, <a href="https://publications.waset.org/abstracts/search?q=Akinsulore%20Adesanmi"> Akinsulore Adesanmi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The current study investigated aggressive behaviour and its association with substance use disorder among senior secondary school students in Ilesha, Nigeria. Participants were three hundred and seventy-five (375) comprising (212) females and (163) males of senior secondary school students in Ilesa East and Ilesa West; who were randomly selected among the population of students from the schools. The mean age of the respondents was 14.61 years (S.D = 1.16), with 311 (82.9%) between 14 – 16 years. Female respondents were 212 (56.5%), while male respondents were 163 (43.5%). A cross sectional design was adopted. Three instruments were used for data collection. Buss Perry Aggression Questionnaire, Alcohol Use Disorder Identification Test (AUDIT) and Drug Abuse Screening Test (DAST). It was hypothesized that aggressive behaviour will be associated with substance use disorder among senior secondary school students in Ilesa East and Ilesa West. The result indicated that the overall prevalence of substance use disorder was 16.0%. Chi-Square test exploring the association between aggressive behaviour and substance use disorder shows that there is a significant association between aggressive behaviour and substance use disorder (χ2 =8.55, p =0.014). Results also showed that emotional problem (χ2 (2) =13.0; p = 0.001) was statistically significant while current medications intake (χ2 (2) =2.03; p =0.362) and overall wellbeing (χ2 (4) =2.49; p =0.646) were not statistically significant. There is an inverse association between prosocial behaviour and aggressive behaviour (r= -0.037, p>0.05). This indicates that as the level of prosocial behaviour increases, the level of aggressive behaviour among respondents decreases. However, alcohol use had no correlation with aggressive behaviour (r=0.070, p>0.05). Among the implications stated is that factors such as emotional symptoms, conduct problems, hyperactivity, peer problem and drug use contributed to the prevalence of aggressive behaviour among students. Suggestions for further studies were equally made. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=aggressive%20behaviour" title="aggressive behaviour">aggressive behaviour</a>, <a href="https://publications.waset.org/abstracts/search?q=alcohol" title=" alcohol"> alcohol</a>, <a href="https://publications.waset.org/abstracts/search?q=prevalence" title=" prevalence"> prevalence</a>, <a href="https://publications.waset.org/abstracts/search?q=students" title=" students"> students</a>, <a href="https://publications.waset.org/abstracts/search?q=substance%20use%20disorder%20%28SUD%29" title=" substance use disorder (SUD)"> substance use disorder (SUD)</a> </p> <a href="https://publications.waset.org/abstracts/166581/aggressive-behaviour-and-its-association-with-substance-use-disorder-among-senior-secondary-school-students-in-ilesha-nigeria" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/166581.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">86</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1194</span> The Effects of Parents’ Personality Traits and Family Variables on Aggressive Behavior in Children from the State of Kuwait</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Eisa%20Al-Balhan">Eisa Al-Balhan</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study explores the effects of parents’ personality and family variables on aggressive behavior in children from the State of Kuwait. The sample of 117children aged between 6 and 10 years (M=7.79 years, SD =1.4 years),117 fathers, and 117mothers from Kuwait. The following tools were used: a) the Aggressive Behavior Scale for Children (ABSC), b) the Personality Scales Inventory (PSI), and c) the Family Climate Scale (FCS). The results show that there were significant differences between children with highly aggressive behavior and those with low aggressive behavior for most of the personality traits of the father and mother, as well as most of the family climate and its different dimensions according to the father’s knowledge and the mother’s knowledge. Furthermore, there was a significant difference between males and females in the total score of aggressive behavior, verbal aggression, physical aggression, self-aggression, and aggression toward others, with higher scores occurring among males. Most of the correlations of the children’s aggressive behavior were with the personality traits of the father. The personality traits of the mother, family climate, and most of its different dimensions according to the father's and mother's knowledge had significant negative correlations with the child's aggression. There was no effect of the mother's and father's education levels on their child’s aggressive behavior. There was a significant difference between normal families and separated families in the total score of aggressive behavior, verbal aggression, and self-aggression, with a higher score occurring among separated families, and there was no significant difference between the two groups in physical aggression and aggression towards others. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=aggressive%20behavior" title="aggressive behavior">aggressive behavior</a>, <a href="https://publications.waset.org/abstracts/search?q=personality%20traits%20of%20parents" title=" personality traits of parents"> personality traits of parents</a>, <a href="https://publications.waset.org/abstracts/search?q=family%20variables" title=" family variables"> family variables</a>, <a href="https://publications.waset.org/abstracts/search?q=parents" title=" parents"> parents</a> </p> <a href="https://publications.waset.org/abstracts/158886/the-effects-of-parents-personality-traits-and-family-variables-on-aggressive-behavior-in-children-from-the-state-of-kuwait" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/158886.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">115</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1193</span> Stress and Personality as Predictors of Aggressive Behaviour among Nurses of Private Hospitals in Imo State, Nigeria</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ngozi%20N.%20Sydney-Agbor">Ngozi N. Sydney-Agbor</a>, <a href="https://publications.waset.org/abstracts/search?q=Chioma%20N.%20Ihegboro"> Chioma N. Ihegboro</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Stress and personality as factors influencing nurses’ aggressive behaviour were investigated. The participants comprised of one hundred and fifty nurses selected through convenience sampling technique from four (4) private hospitals in Imo State, Nigeria; namely: Eastern Summit Specialist Clinics and Maternity, St. David Hospital, New Cross Hospital, and Christian Teaching Hospital. The nurses were all females with ages between 20–35 and a mean age of 25.10 years and a standard deviation of 4.15. The participants were administered with Job Related Tension Scale, Type A Behaviour Scale and Buss- Perry Aggressive Behaviour Scale. Two hypotheses were postulated and tested. Cross- sectional survey and Regression Analysis were adopted as design and statistics respectively. Results showed that as stress increased, nurses aggression also increased. Personality also predicted nurses aggressive behaviour with Type As’ exhibiting higher aggression than Type Bs’.The study recommended that hospital management board should improve the welfare of the nurses and their morale should be boosted by involving them in policy-making concerning their welfare and care of their patients, this will help minimise situations capable of increasing aggressive behaviour. There should also be sensitization on the negative impact of aggressive behaviour to patients especially amongst the personality Type A’s who are more susceptible to aggression. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=aggressive%20behaviour" title="aggressive behaviour">aggressive behaviour</a>, <a href="https://publications.waset.org/abstracts/search?q=nurses" title=" nurses"> nurses</a>, <a href="https://publications.waset.org/abstracts/search?q=personality" title=" personality"> personality</a>, <a href="https://publications.waset.org/abstracts/search?q=stress" title=" stress"> stress</a> </p> <a href="https://publications.waset.org/abstracts/46168/stress-and-personality-as-predictors-of-aggressive-behaviour-among-nurses-of-private-hospitals-in-imo-state-nigeria" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/46168.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">341</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1192</span> Corporate Codes of Ethics and Earnings Discretion: International Evidence</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Chu%20Chen">Chu Chen</a>, <a href="https://publications.waset.org/abstracts/search?q=Giorgio%20Gotti"> Giorgio Gotti</a>, <a href="https://publications.waset.org/abstracts/search?q=Tony%20Kang"> Tony Kang</a>, <a href="https://publications.waset.org/abstracts/search?q=Michael%20Wolfe"> Michael Wolfe</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study examines the role of codes of ethics in reducing the extent to which managers’ act opportunistically in reporting earnings. Corporate codes of ethics, by clarifying the boundaries of ethical corporate behaviors and making relevant social norms more salient, have the potential to deter managers from engaging in opportunistic financial reporting practices. In a sample of international companies, we find that the quality of corporate codes of ethics is associated with higher earnings quality, i.e., lower discretionary accruals. Our results are confirmed for a subsample of firms more likely to be engaging in opportunistic reporting behavior, i.e., firms that just meet or beat analysts’ forecasts. Further, codes of ethics play a greater role in reducing earnings management for firms in countries with weaker investor protection mechanisms. Our results suggest that corporate codes of ethics can be a viable alternative to country-level investor protection mechanisms in curbing aggressive reporting behaviors. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20ethics%20policy" title="corporate ethics policy">corporate ethics policy</a>, <a href="https://publications.waset.org/abstracts/search?q=code%20of%20ethics" title=" code of ethics"> code of ethics</a>, <a href="https://publications.waset.org/abstracts/search?q=business%20ethics" title=" business ethics"> business ethics</a>, <a href="https://publications.waset.org/abstracts/search?q=earnings%20discretion" title=" earnings discretion"> earnings discretion</a>, <a href="https://publications.waset.org/abstracts/search?q=accruals" title=" accruals"> accruals</a> </p> <a href="https://publications.waset.org/abstracts/40258/corporate-codes-of-ethics-and-earnings-discretion-international-evidence" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/40258.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">287</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1191</span> Corporate Governance Mechanisms, Whistle-Blowing Policy and Earnings Management Practices of Firms in Malaysia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mujeeb%20Saif%20Mohsen%20Al-Absy">Mujeeb Saif Mohsen Al-Absy</a>, <a href="https://publications.waset.org/abstracts/search?q=Ku%20Nor%20Izah%20Ku%20Ismail"> Ku Nor Izah Ku Ismail</a>, <a href="https://publications.waset.org/abstracts/search?q=Sitraselvi%20Chandren"> Sitraselvi Chandren </a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study examines whether corporate governance (CG) mechanisms in firms that have a whistle-blowing policy (WHBLP) are more effective in constraining earnings management (EM), than those without. A sample of 288 Malaysian firms for the years 2013 to 2015, amounting to 864 firm-years were grouped into firms with and without WHBLP. Results show that for firms without WHBLP, the board chairman tenure would minimize EM activities. Meanwhile, for firms with WHBLP, board chairman independence, board chairman tenure, audit committee size, audit committee meeting and women in the audit committees are found to be associated with less EM activities. Further, it is found that ownership concentration and Big 4 auditing firms help to reduce EM activities in firms with WHBLP, while not in firms without WHBLP. Hence, functional and effective governance can be achieved by having a WHBLP, which is in line with agency and resource dependent theories. Therefore, this study suggests that firms should have a WHBLP in place, and policymakers should come up with enhanced criteria to strengthen the mechanisms of WHBLP. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title="corporate governance">corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=earnings%20management" title=" earnings management"> earnings management</a>, <a href="https://publications.waset.org/abstracts/search?q=whistle-blowing%20policy" title=" whistle-blowing policy"> whistle-blowing policy</a>, <a href="https://publications.waset.org/abstracts/search?q=audit%20committee" title=" audit committee"> audit committee</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20of%20directors" title=" board of directors"> board of directors</a> </p> <a href="https://publications.waset.org/abstracts/107473/corporate-governance-mechanisms-whistle-blowing-policy-and-earnings-management-practices-of-firms-in-malaysia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/107473.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">135</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1190</span> Durability of Light-Weight Concrete</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Rudolf%20Hela">Rudolf Hela</a>, <a href="https://publications.waset.org/abstracts/search?q=Michala%20Hubertova"> Michala Hubertova</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The paper focuses on research of durability and lifetime of dense light-weight concrete with artificial light-weight aggregate Liapor exposed to various types of aggressive environment. Experimental part describes testing of designed concrete of various strength classes and volume weights exposed to cyclical freezing, frost and chemical de-icers and various types of chemically aggressive environment. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=aggressive%20environment" title="aggressive environment">aggressive environment</a>, <a href="https://publications.waset.org/abstracts/search?q=durability" title=" durability"> durability</a>, <a href="https://publications.waset.org/abstracts/search?q=physical-mechanical%20properties" title=" physical-mechanical properties"> physical-mechanical properties</a>, <a href="https://publications.waset.org/abstracts/search?q=light-weight%20concrete" title=" light-weight concrete"> light-weight concrete</a> </p> <a href="https://publications.waset.org/abstracts/2400/durability-of-light-weight-concrete" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/2400.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">268</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1189</span> Role of Business Incubators and Social Capital on Innovation and Growth of Firms: Evidence from Ethiopia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Hailemariam%20Gebremichael%20Gebretsadik">Hailemariam Gebremichael Gebretsadik</a>, <a href="https://publications.waset.org/abstracts/search?q=Abrham%20Hagos%20Tesfaslasea"> Abrham Hagos Tesfaslasea</a> </p> <p class="card-text"><strong>Abstract:</strong></p> To satisfy the high need for ICT entrepreneurship and rectify the weak entrepreneurial culture in Ethiopia, the country has established ICT Business incubation centers with the intention of preventing business failures, promoting innovation, and accelerating the growth and success of firms. This study investigates the role of business incubators and social capital on the innovation and growth of firms in Ethiopia. In this research, innovation and growth of firms were considered as dependent variables, whereas business incubation and social capital were treated as independent variables. The researcher employed an e-mail survey among 137 tenant Firms (Firms that joined and/or graduated to/from the Business incubation centers available in Ethiopia) to collect the data and obtained 113 responses that were appropriate for this research. The result of this study reveals that the dimensions of business incubation (physical resource, business support, and networking) have a significant effect on the innovation of Firms, but these dimensions of business incubation do not show a significant effect on the growth of firms. On the other hand, the dimensions of social capital (structural, cognitive, and relational) show a significant positive impact on the likelihood of Firms' growth but not on the innovation of firms. Moreover, the result of this study indicates that the dimensions of business incubation and social capital together have a significant effect on the likelihood of tenant firms innovating and growing. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=business%20incubation" title="business incubation">business incubation</a>, <a href="https://publications.waset.org/abstracts/search?q=innovation" title=" innovation"> innovation</a>, <a href="https://publications.waset.org/abstracts/search?q=social%20capital" title=" social capital"> social capital</a>, <a href="https://publications.waset.org/abstracts/search?q=tenant%20firms" title=" tenant firms"> tenant firms</a> </p> <a href="https://publications.waset.org/abstracts/166698/role-of-business-incubators-and-social-capital-on-innovation-and-growth-of-firms-evidence-from-ethiopia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/166698.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">83</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1188</span> Corporate Governance and Firms` Performance: Evidence from Quoted Firms on the Nigerian Stock Exchange</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ogunwole%20Cecilia%20Oluwakemi">Ogunwole Cecilia Oluwakemi</a>, <a href="https://publications.waset.org/abstracts/search?q=Wahid%20Damilola%20Olanipekun"> Wahid Damilola Olanipekun</a>, <a href="https://publications.waset.org/abstracts/search?q=Omoyele%20Olufemi%20Samuel"> Omoyele Olufemi Samuel</a>, <a href="https://publications.waset.org/abstracts/search?q=Timothy%20Ayomitunde%20Aderemi"> Timothy Ayomitunde Aderemi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The issues relating to corporate governance in both locally and internationally managed firms cannot be overemphasized because the lack of efficient corporate governance could orchestrate serious problems in any organization. Against this backdrop, this study examines the nexus between corporate governance and performance of firms from 2012 to 2020, using the case study of the Nigerian stock exchange. Consequently, data was collected from forty (40) listed firms on the Nigerian Stock Exchange. The study employed a fixed effect technique of estimation to address the objective of the study. It was discovered from the study that the influence of corporate governance components such as gender diversity, board independence and managerial ownership led to a significant positive impact on the performance of the firms under the investigation. In view of the above finding, this study makes the following recommendations for the policymakers in Nigeria that anytime the goal of the policymakers is the improvement of performance of the listed firms in the Nigerian stock exchange, board independence and a balance in the inclusion of male and female among the board of directors should be encouraged in these firms. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate" title="corporate">corporate</a>, <a href="https://publications.waset.org/abstracts/search?q=governance" title=" governance"> governance</a>, <a href="https://publications.waset.org/abstracts/search?q=firms" title=" firms"> firms</a>, <a href="https://publications.waset.org/abstracts/search?q=performance" title=" performance"> performance</a>, <a href="https://publications.waset.org/abstracts/search?q=Nigeria" title=" Nigeria"> Nigeria</a>, <a href="https://publications.waset.org/abstracts/search?q=stock" title=" stock"> stock</a>, <a href="https://publications.waset.org/abstracts/search?q=exchange" title=" exchange"> exchange</a> </p> <a href="https://publications.waset.org/abstracts/145199/corporate-governance-and-firms-performance-evidence-from-quoted-firms-on-the-nigerian-stock-exchange" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/145199.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">175</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1187</span> Externalizing Behavior Problems Influencing Social Behavior in Early Adolescence</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Zhidong%20Zhang">Zhidong Zhang</a>, <a href="https://publications.waset.org/abstracts/search?q=Zhi-Chao%20Zhang"> Zhi-Chao Zhang</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study focuses on early adolescent externalizing behavioral problems which specifically concentrate on rule breaking behavior and aggressive behavior using the instrument of Achenbach System of Empirically Based Assessment (ASEBA). The purpose was to analyze the relationships between the externalizing behavioral problems and relevant background variables such as sports activities, hobbies, chores and the number of close friends. The stratified sampling method was used to collect data from 1975 participants. The results indicated that several background variables as predictors could significantly predict rule breaking behavior and aggressive behavior. Further, a hierarchical modeling method was used to explore the causal relations among background variables, breaking behavior variables and aggressive behavior variables. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=aggressive%20behavior" title="aggressive behavior">aggressive behavior</a>, <a href="https://publications.waset.org/abstracts/search?q=breaking%20behavior" title=" breaking behavior"> breaking behavior</a>, <a href="https://publications.waset.org/abstracts/search?q=early%20adolescence" title=" early adolescence"> early adolescence</a>, <a href="https://publications.waset.org/abstracts/search?q=externalizing%20problem" title=" externalizing problem"> externalizing problem</a> </p> <a href="https://publications.waset.org/abstracts/40188/externalizing-behavior-problems-influencing-social-behavior-in-early-adolescence" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/40188.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">508</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1186</span> Corporate Social Responsibility and Dividend Policy</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mohammed%20Benlemlih">Mohammed Benlemlih</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Using a sample of 22,839 US firm-year observations over the 1991-2012 period, we find that high CSR firms pay more dividends than low CSR firms. The analysis of individual components of CSR provides strong support for this main finding: five of the six individual dimensions are also associated with high dividend payout. When analyzing the stability of dividend payout, our results show that socially irresponsible firms adjust dividends more rapidly than socially responsible firms do: dividend payout is more stable in high CSR firms. Additional results suggest that firms involved in two controversial activities -the military and alcohol - are associated with low dividend payouts. These findings are robust to alternative assumptions and model specifications, alternative measures of dividend, additional control, and several approaches to address endogeneity. Overall, our results are consistent with the expectation that high CSR firms may use dividend policy to manage the agency problems related to overinvestment in CSR. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20social%20responsibility" title="corporate social responsibility">corporate social responsibility</a>, <a href="https://publications.waset.org/abstracts/search?q=dividend%20policy" title=" dividend policy"> dividend policy</a>, <a href="https://publications.waset.org/abstracts/search?q=Lintner%20model" title=" Lintner model"> Lintner model</a>, <a href="https://publications.waset.org/abstracts/search?q=agency%20theory" title=" agency theory"> agency theory</a>, <a href="https://publications.waset.org/abstracts/search?q=signaling%20theory" title=" signaling theory"> signaling theory</a>, <a href="https://publications.waset.org/abstracts/search?q=dividend%20stability" title=" dividend stability"> dividend stability</a> </p> <a href="https://publications.waset.org/abstracts/47675/corporate-social-responsibility-and-dividend-policy" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/47675.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">265</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1185</span> Business Survival During Economic Crises: A Comparison Between Family and Non-family Firms</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=A.%20Hayrapetyan">A. Hayrapetyan</a>, <a href="https://publications.waset.org/abstracts/search?q=A.%20Simon"> A. Simon</a>, <a href="https://publications.waset.org/abstracts/search?q=P.%20Marques"> P. Marques</a>, <a href="https://publications.waset.org/abstracts/search?q=G.%20Renart"> G. Renart</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Business survival is a question of greatest interest for any economy. Firm characteristics that can explain or predict performance and, ultimately, business survival become of the greatest significance, as the sustainable longevity of any business can mean health for the future of the country. Family Firms (FFs) are one of the most ubiquitous forms of business worldwide, as more than half of European firms (60%) are considered as family firms. Therefore, the inherent characteristics of FFs are one of the possible explanatory variables for firm survival because FFs have strategic goals that differentiate them from other types of businesses. Although there is literature on the performance of FFs across generations, there are fewer studies on the factors that impact the survival of family and non-family FFs, as there is a lack of data on failed firms. To address this gap, this paper explores the differential survival of family firms versus non-family firms with a representative sample of companies of the region of Catalonia (Northeast of Spain) that were adhoc classified as family or nonfamily firms, as well as classified as failed or surviving, since no census data for family firms or for failed firms is available in Spain. By using the COX regression model on a representative sample of 629 family and non-family firms, this study investigates to what extent financial ratios, such as Liquidity, Solvency Rate can impact business survival, taking into consideration the socioemotional side of family firms, as well as revealing the differences between family and non-family firms. The findings show that the liquidity rate is significant for non-family firm survival, whereas not for family firms. On the other hand, FFs can benefit while having a higher solvency rate. Ultimately, this paper discovers that FFs increase their chances of survival when they are small, as the growth in size starts negatively impacting the socioemotional objectives of the firm. This study proves the existence of significant differences between family and non-family firms’ survival during economic crises, suggesting that the prioritization of emotional wealth creates distinct conditions for both types of firms. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=COX%20regression" title="COX regression">COX regression</a>, <a href="https://publications.waset.org/abstracts/search?q=economy%20crises" title=" economy crises"> economy crises</a>, <a href="https://publications.waset.org/abstracts/search?q=family%20firm" title=" family firm"> family firm</a>, <a href="https://publications.waset.org/abstracts/search?q=non-family%20firm" title=" non-family firm"> non-family firm</a>, <a href="https://publications.waset.org/abstracts/search?q=survival" title=" survival"> survival</a> </p> <a href="https://publications.waset.org/abstracts/172782/business-survival-during-economic-crises-a-comparison-between-family-and-non-family-firms" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/172782.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">71</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1184</span> International Comparative Study of International Financial Reporting Standards Adoption and Earnings Quality: Effects of Differences in Accounting Standards, Industry Category, and Country Characteristics</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ichiro%20Mukai">Ichiro Mukai</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The purpose of this study is to investigate whether firms applying International Financial Reporting Standards (IFRS), provide high-quality and comparable earnings information that is useful for decision making of information users relative to firms applying local Generally Accepted Accounting Principles (GAAP). Focus is placed on the earnings quality of listed firms in several developed countries: Australia, Canada, France, Germany, Japan, the United Kingdom (UK), and the United States (US). Except for Japan and the US, the adoption of IFRS is mandatory for listed firms in these countries. In Japan, the application of IFRS is allowed for specific listed firms. In the US, the foreign firms listed on the US securities market are permitted to apply IFRS but the listed domestic firms are prohibited from doing so. In this paper, the differences in earnings quality are compared between firms applying local GAAP and those applying IFRS in each country and industry category, and the reasons of differences in earnings quality are analyzed using various factors. The results show that, although the earnings quality of firms applying IFRS is higher than that of firms applying local GAAP, this varies with country and industry category. Thus, even if a single set of global accounting standards is used for all listed firms worldwide, it is difficult to establish comparability of financial information among global firms. These findings imply that various circumstances surrounding firms, industries, and countries etc. influence business operations and affect the differences in earnings quality. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accruals" title="accruals">accruals</a>, <a href="https://publications.waset.org/abstracts/search?q=earnings%20quality" title=" earnings quality"> earnings quality</a>, <a href="https://publications.waset.org/abstracts/search?q=IFRS" title=" IFRS"> IFRS</a>, <a href="https://publications.waset.org/abstracts/search?q=information%20comparability" title=" information comparability"> information comparability</a> </p> <a href="https://publications.waset.org/abstracts/99537/international-comparative-study-of-international-financial-reporting-standards-adoption-and-earnings-quality-effects-of-differences-in-accounting-standards-industry-category-and-country-characteristics" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/99537.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">169</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1183</span> Training a Neural Network Using Input Dropout with Aggressive Reweighting (IDAR) on Datasets with Many Useless Features</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Stylianos%20Kampakis">Stylianos Kampakis</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper presents a new algorithm for neural networks called “Input Dropout with Aggressive Re-weighting” (IDAR) aimed specifically at datasets with many useless features. IDAR combines two techniques (dropout of input neurons and aggressive re weighting) in order to eliminate the influence of noisy features. The technique can be seen as a generalization of dropout. The algorithm is tested on two different benchmark data sets: a noisy version of the iris dataset and the MADELON data set. Its performance is compared against three other popular techniques for dealing with useless features: L2 regularization, LASSO and random forests. The results demonstrate that IDAR can be an effective technique for handling data sets with many useless features. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=neural%20networks" title="neural networks">neural networks</a>, <a href="https://publications.waset.org/abstracts/search?q=feature%20selection" title=" feature selection"> feature selection</a>, <a href="https://publications.waset.org/abstracts/search?q=regularization" title=" regularization"> regularization</a>, <a href="https://publications.waset.org/abstracts/search?q=aggressive%20reweighting" title=" aggressive reweighting"> aggressive reweighting</a> </p> <a href="https://publications.waset.org/abstracts/20362/training-a-neural-network-using-input-dropout-with-aggressive-reweighting-idar-on-datasets-with-many-useless-features" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/20362.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">455</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1182</span> Transform to Succeed: An Empirical Analysis of Digital Transformation in Firms</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Sarah%20E.%20Stief">Sarah E. Stief</a>, <a href="https://publications.waset.org/abstracts/search?q=Anne%20Theresa%20Eidhoff"> Anne Theresa Eidhoff</a>, <a href="https://publications.waset.org/abstracts/search?q=Markus%20Voeth"> Markus Voeth</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Despite all progress firms are facing the increasing need to adapt and assimilate digital technologies to transform their business activities in order to pursue business development. By using new digital technologies, firms can implement major business improvements in order to stay competitive and foster new growth potentials. The corresponding phenomenon of digital transformation has received some attention in previous literature in respect to industries such as media and publishing. Nevertheless, there is a lack of understanding of the concept and its organization within firms. With the help of twenty-three in-depth field interviews with German experts responsible for their company’s digital transformation, we examined what digital transformation encompasses, how it is organized and which opportunities and challenges arise within firms. Our results indicate that digital transformation is an inevitable task for all firms, as it bears the potential to comprehensively optimize and reshape established business activities and can thus be seen as a strategy of business development. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=business%20development" title="business development">business development</a>, <a href="https://publications.waset.org/abstracts/search?q=digitalization" title=" digitalization"> digitalization</a>, <a href="https://publications.waset.org/abstracts/search?q=digital%20strategies" title=" digital strategies"> digital strategies</a>, <a href="https://publications.waset.org/abstracts/search?q=digital%20transformation" title=" digital transformation"> digital transformation</a> </p> <a href="https://publications.waset.org/abstracts/50358/transform-to-succeed-an-empirical-analysis-of-digital-transformation-in-firms" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/50358.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">427</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1181</span> Firm Performance and Stock Price in Nigeria</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Tijjani%20Bashir%20Musa">Tijjani Bashir Musa</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The recent global crisis which suddenly results to Nigerian stock market crash revealed some peculiarities of Nigerian firms. Some firms in Nigeria are performing but their stock prices are not increasing while some firms are at the brink of collapse but their stock prices are increasing. Thus, this study examines the relationship between firm performance and stock price in Nigeria. The study covered the period of 2005 to 2009. This period is the period of stock boom and also marked the period of stock market crash as a result of global financial meltdown. The study is a panel study. A total of 140 firms were sampled from 216 firms listed on the Nigerian Stock Exchange (NSE). Data were collected from secondary source. These data were divided into four strata comprising the most performing stock, the least performing stock, most performing firms and the least performing firms. Each stratum contains 35 firms with characteristic of most performing stock, most performing firms, least performing stock and least performing firms. Multiple linear regression models were used to analyse the data while statistical/econometrics package of Stata 11.0 version was used to run the data. The study found that, relationship exists between selected firm performance parameters (operating efficiency, firm profit, earning per share and working capital) and stock price. As such firm performance gave sufficient information or has predictive power on stock prices movements in Nigeria for all the years under study.. The study recommends among others that Managers of firms in Nigeria should formulate policies and exert effort geared towards improving firm performance that will enhance stock prices movements. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=firm" title="firm">firm</a>, <a href="https://publications.waset.org/abstracts/search?q=Nigeria" title=" Nigeria"> Nigeria</a>, <a href="https://publications.waset.org/abstracts/search?q=performance" title=" performance"> performance</a>, <a href="https://publications.waset.org/abstracts/search?q=stock%20price" title=" stock price"> stock price</a> </p> <a href="https://publications.waset.org/abstracts/27645/firm-performance-and-stock-price-in-nigeria" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/27645.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">475</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1180</span> The Association between Corporate Social Responsibility Disclosure, Assurance, and Tax Aggressiveness: Evidence from Indonesia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Eko%20Budi%20Santoso">Eko Budi Santoso</a> </p> <p class="card-text"><strong>Abstract:</strong></p> There is a growing interest in Corporate Social Responsibility (CSR) issues in developing countries such as Indonesia. Firms disclose their CSR activities, and some provide assurance to gain recognition as socially responsible firms. However, several of those socially responsible firms involve in tax scandals and raise a question of whether CSR disclosure is used to disguise firm misconduct or as a reflection of socially responsible firms. Specifically, whether firms engage in CSR disclosure and its assurance also responsible for their tax matters. This study examines the association between CSR disclosure and tax aggressiveness and the role of sustainability reporting assurance to the association. This research develops a modified index according to global reporting initiatives to measure CSR disclosure and various measurement for tax aggressiveness. Using a sample of Indonesian go public companies issued CSR disclosure, the empirical result shows that there is an association between CSR disclosure and tax aggressiveness. In addition, results also indicate sustainability reporting assurance moderate those association. The findings suggest that stakeholder in developing countries should examine carefully firms with active CSR disclosure before label it as socially responsible firms. JEL Classification: M14 <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=CSR%20disclosure" title="CSR disclosure">CSR disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=tax%20aggressiveness" title=" tax aggressiveness"> tax aggressiveness</a>, <a href="https://publications.waset.org/abstracts/search?q=assurance" title=" assurance"> assurance</a>, <a href="https://publications.waset.org/abstracts/search?q=business%20ethics" title=" business ethics"> business ethics</a> </p> <a href="https://publications.waset.org/abstracts/111465/the-association-between-corporate-social-responsibility-disclosure-assurance-and-tax-aggressiveness-evidence-from-indonesia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/111465.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">139</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1179</span> Antecedence of Accounting Value: the Role of Board Capital and Control</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Suresh%20Ramachandra">Suresh Ramachandra</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Accounting values of firms are determined by strategies that firms pursue which are influenced by board characteristics specific to firms. Using two broad constructs of board characteristics, namely, board capital and board control, in the Malaysian context, this research attempts to infer their conjoint relevance to accounting values. The results of this research indicate that firms are able to increase their accounting values by deliberately selecting board characteristics which include director reputation and political affiliations. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting%20values" title="accounting values">accounting values</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20characteristics" title=" board characteristics"> board characteristics</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20capital" title=" board capital"> board capital</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20control" title=" board control"> board control</a> </p> <a href="https://publications.waset.org/abstracts/2427/antecedence-of-accounting-value-the-role-of-board-capital-and-control" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/2427.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">362</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1178</span> Relationship between ISO 14001 and Market Performance of Firms in China: An Institutional and Market Learning Perspective</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Hammad%20Riaz">Hammad Riaz</a>, <a href="https://publications.waset.org/abstracts/search?q=Abubakr%20Saeed"> Abubakr Saeed</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Environmental Management System (EMS), i.e., ISO 14001 helps to build corporate reputation, legitimacy and can also be considered as firms’ strategic response to institutional pressure to reduce the impact of business activity on natural environment. The financial outcomes of certifying with ISO 14001 are still unclear and equivocal. Drawing on institutional and market learning theories, the impact of ISO 14001 on firms’ market performance is examined for Chinese firms. By employing rigorous event study approach, this paper compared ISO 14001 certified firms with non-certified counterpart firms based on different matching criteria that include size, return on assets and industry. The results indicate that the ISO 14001 has been negatively signed by the investors both in the short and long-run. This paper suggested implications for policy makers, managers, and other nonprofit organizations. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=ISO%2014001" title="ISO 14001">ISO 14001</a>, <a href="https://publications.waset.org/abstracts/search?q=legitimacy" title=" legitimacy"> legitimacy</a>, <a href="https://publications.waset.org/abstracts/search?q=institutional%20forces" title=" institutional forces"> institutional forces</a>, <a href="https://publications.waset.org/abstracts/search?q=event%20study%20approach" title=" event study approach"> event study approach</a>, <a href="https://publications.waset.org/abstracts/search?q=emerging%20markets" title=" emerging markets"> emerging markets</a> </p> <a href="https://publications.waset.org/abstracts/104111/relationship-between-iso-14001-and-market-performance-of-firms-in-china-an-institutional-and-market-learning-perspective" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/104111.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">161</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1177</span> The Effect of Gender on the Three Types of Aggression among Kuwaiti Children</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Hend%20Almaseb">Hend Almaseb</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Child aggression is a serious social problem that affects children’s lives. This study examines the relationship between three types of aggressive behaviors–physical, verbal, and indirect aggression–from sociocultural and social work perspectives. Also, it investigates the effect of gender on the three types of aggressive behaviors and the most frequently used aggressive behaviors among a sample of 329 Kuwaiti children. The results show that there is a positive correlation between the three types of aggression and gender. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=child%20aggression" title="child aggression">child aggression</a>, <a href="https://publications.waset.org/abstracts/search?q=indirect%20aggression" title=" indirect aggression"> indirect aggression</a>, <a href="https://publications.waset.org/abstracts/search?q=physical%20aggression" title=" physical aggression"> physical aggression</a>, <a href="https://publications.waset.org/abstracts/search?q=verbal%20aggression" title=" verbal aggression"> verbal aggression</a> </p> <a href="https://publications.waset.org/abstracts/47422/the-effect-of-gender-on-the-three-types-of-aggression-among-kuwaiti-children" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/47422.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">369</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1176</span> Internationalization Strategies and Firm Productivity: Manufacturing Firm-Level Evidence from Ethiopia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Soressa%20Tolcha%20Jarra">Soressa Tolcha Jarra</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Looking into firm-level internationalization strategies and their effects on firms' productivity is needed in order to understand the role of firms’ participation in trading activities on the one hand and the effects of firms’ internalization strategies on firm-level productivity on the other. Thus, this study aims to investigate firms' imports of intermediates and export strategies and their impact on firm productivity using an establishment-level panel dataset from Ethiopian manufacturing firms over the period 2011–2020. Methodologically, the joint firm’s decision to import intermediates and estimate exports is undertaken by system GMM using Wooldridge's approach. The translog-production function is used to estimate firm-level productivity by considering a general Markov process. The size of the firm is used in a mediating role. The result indicates evidence of the self-selection of more productive firms into exporting and importing intermediates, which is indicative of sizable export and import market entry costs. Furthermore, there is evidence in favor of learning by exporting (LBE) and learning by importing (LBI) hypotheses for smaller and medium Ethiopian manufacturing firms. However, for large firms, there is only evidence in support of the learning by exporting (LBE) hypothesis. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ethiopia" title="Ethiopia">Ethiopia</a>, <a href="https://publications.waset.org/abstracts/search?q=export" title=" export"> export</a>, <a href="https://publications.waset.org/abstracts/search?q=firm%20productivity" title=" firm productivity"> firm productivity</a>, <a href="https://publications.waset.org/abstracts/search?q=intermediate%20imports" title=" intermediate imports"> intermediate imports</a> </p> <a href="https://publications.waset.org/abstracts/188234/internationalization-strategies-and-firm-productivity-manufacturing-firm-level-evidence-from-ethiopia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/188234.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">35</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1175</span> Enterpreneurial Orientation Dimensions for Sustainable Development in Construction Firms</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Kudirat%20I.%20Zakariyyah">Kudirat I. Zakariyyah</a>, <a href="https://publications.waset.org/abstracts/search?q=Iniobong%20B.%20John"> Iniobong B. John</a>, <a href="https://publications.waset.org/abstracts/search?q=Julius%20O.%20Faremi"> Julius O. Faremi</a>, <a href="https://publications.waset.org/abstracts/search?q=David%20Adio-Moses"> David Adio-Moses</a> </p> <p class="card-text"><strong>Abstract:</strong></p> One of the key contributors to firms’ growth, performance, and sustainability is entrepreneurial orientation (EO). Most studies on EO, however, are in other industries than construction and, more often, exploratory. The purpose of this study is thus to create an awareness on entrepreneurial orientation and its dimensions in contracting firms. Considering the need for sustainability, the study thus examined contracting firms’ entrepreneurial orientation dimensions that are required in order to keep pace with the demands for sustainable development. This was done by giving out questionnaires to a sample of 116 respondents from a population of 166 construction firms in Lagos state. Data were collected through a survey and analysed using mean scores and analysis of variance (ANOVA). The result revealed the prevalence of the four dimensions of EO, though in moderate proportion. In addition, the study identified review of organisational structure as the top entrepreneurial orientation dimension needed for sustainable development. The study concludes that the firms should identify the existing orientation dimensions and its relevance with sustainability so as to be able to know the required review that will be appropriate in the industry. It is recommended that the firms need to do more on raising the level of prevalence of the various orientation dimensions in order to achieve the merits of the different constructs of sustainability. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=construction" title="construction">construction</a>, <a href="https://publications.waset.org/abstracts/search?q=culture" title=" culture"> culture</a>, <a href="https://publications.waset.org/abstracts/search?q=entrepreneurial-orientation" title=" entrepreneurial-orientation"> entrepreneurial-orientation</a>, <a href="https://publications.waset.org/abstracts/search?q=dimension" title=" dimension"> dimension</a>, <a href="https://publications.waset.org/abstracts/search?q=sustainability" title=" sustainability"> sustainability</a> </p> <a href="https://publications.waset.org/abstracts/115907/enterpreneurial-orientation-dimensions-for-sustainable-development-in-construction-firms" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/115907.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">154</span> </span> </div> </div> <ul class="pagination"> <li class="page-item disabled"><span class="page-link">&lsaquo;</span></li> <li class="page-item active"><span class="page-link">1</span></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=aggressive%20firms&page=2">2</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=aggressive%20firms&page=3">3</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=aggressive%20firms&page=4">4</a></li> <li class="page-item"><a class="page-link" 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