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adequacy ratio</title> <meta name="description" content="Search results for: capital adequacy ratio"> <meta name="keywords" content="capital adequacy ratio"> <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 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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="capital adequacy ratio"> <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> 6200</div> </div> </div> </div> <h1 class="mt-3 mb-3 text-center" style="font-size:1.6rem;">Search results for: capital adequacy ratio</h1> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">6200</span> The Relationship between Political Risks and Capital Adequacy Ratio: Evidence from GCC Countries Using a Dynamic Panel Data Model (System–GMM)</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Wesam%20Hamed">Wesam Hamed</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper contributes to the existing literature by investigating the impact of political risks on the capital adequacy ratio in the banking sector of Gulf Cooperation Council (GCC) countries, which is the first attempt for this nexus to the best of our knowledge. The dynamic panel data model (System‐GMM) showed that political risks significantly decrease the capital adequacy ratio in the banking sector. For this purpose, we used political risks, bank-specific, profitability, and macroeconomic variables that are utilized from the data stream database for the period 2005-2017. The results also actively support the “too big to fail” hypothesis. Finally, the robustness results confirm the conclusions derived from the baseline System‐GMM model. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=capital%20adequacy%20ratio" title="capital adequacy ratio">capital adequacy ratio</a>, <a href="https://publications.waset.org/abstracts/search?q=system%20GMM" title=" system GMM"> system GMM</a>, <a href="https://publications.waset.org/abstracts/search?q=GCC" title=" GCC"> GCC</a>, <a href="https://publications.waset.org/abstracts/search?q=political%20risks" title=" political risks"> political risks</a> </p> <a href="https://publications.waset.org/abstracts/122096/the-relationship-between-political-risks-and-capital-adequacy-ratio-evidence-from-gcc-countries-using-a-dynamic-panel-data-model-system-gmm" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/122096.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">147</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">6199</span> The Determinants of Financing to Deposit Ratio of Islamic Bank in Malaysia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Achsania%20Hendratmi">Achsania Hendratmi</a>, <a href="https://publications.waset.org/abstracts/search?q=Puji%20Sucia%20Sukmaningrum"> Puji Sucia Sukmaningrum</a>, <a href="https://publications.waset.org/abstracts/search?q=Fatin%20Fadhilah%20Hasib"> Fatin Fadhilah Hasib</a>, <a href="https://publications.waset.org/abstracts/search?q=Nisful%20Laila"> Nisful Laila</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The research aimed to know the influence of Capital Adequacy Ratio (CAR), Return on Assets (ROA) and Size of the Financing to Deposit Ratio (FDR) Islamic Banks in Malaysia by using eleven Islamic Banks in Indonesia and fifteen Islamic Banks in Malaysia in the period 2012 to 2016 as samples. The research used a quantitative approach method, and the analysis technique used multiple linear regression. Based on the result of t-test (partial), CAR, ROA and size significantly affect of FDR. While the results of f-test (simultaneous) showed that CAR, ROA and Size significant effect on FDR. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=capital%20adequacy%20ratio" title="capital adequacy ratio">capital adequacy ratio</a>, <a href="https://publications.waset.org/abstracts/search?q=financing%20to%20deposit%20ratio" title=" financing to deposit ratio"> financing to deposit ratio</a>, <a href="https://publications.waset.org/abstracts/search?q=return%20on%20assets" title=" return on assets"> return on assets</a>, <a href="https://publications.waset.org/abstracts/search?q=size" title=" size"> size</a> </p> <a href="https://publications.waset.org/abstracts/72945/the-determinants-of-financing-to-deposit-ratio-of-islamic-bank-in-malaysia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/72945.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">339</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">6198</span> Capital Adequacy and Islamic Banks Behavior: Evidence from Middle East Countries </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Khaled%20Alkadamani">Khaled Alkadamani</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Using the simultaneous equations model, this paper examines the impact of capital requirements on bank risk-taking during the recent financial crisis. It also explores the relationship between capital and risk decisions and the impact of economic instability on this relationship. By analyzing the data of 20 Islamic commercial banks between 2004 and 2014 from four Middle East countries, the study concludes a positive effect of regulatory pressure on bank capital in Saudi Arabia and UAE and a negative effect in Jordan and Kuwait. Moreover, the results show a negative impact of regulatory pressure on bank risk taking in Saudi Arabia, Jordan and UAE. The findings reveal also that banks close to the minimum regulatory capital requirements improve their capital adequacy by increasing their capital and decreasing their risk taking. Furthermore, the results show that economic crisis negatively affects bank risk changes, suggesting that banks react to the impact of uncertainty by reducing their risk taking. Finally, the estimations show a negative correlation between banks profitability and capital adequacy ratio (CAR), implying that as more capital is set aside as a buffer for banks safety; it affects the performance of Islamic banks. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=bank%20capital" title="bank capital">bank capital</a>, <a href="https://publications.waset.org/abstracts/search?q=bank%20regulation" title=" bank regulation"> bank regulation</a>, <a href="https://publications.waset.org/abstracts/search?q=crisis" title=" crisis"> crisis</a>, <a href="https://publications.waset.org/abstracts/search?q=Islamic%20banks" title=" Islamic banks"> Islamic banks</a>, <a href="https://publications.waset.org/abstracts/search?q=risk%20taking" title=" risk taking"> risk taking</a> </p> <a href="https://publications.waset.org/abstracts/38251/capital-adequacy-and-islamic-banks-behavior-evidence-from-middle-east-countries" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/38251.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">441</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">6197</span> The Determinants of Financial Stability: Evidence from Jordan</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Wasfi%20Al%20Salamat">Wasfi Al Salamat</a>, <a href="https://publications.waset.org/abstracts/search?q=Shaker%20Al-Kharouf"> Shaker Al-Kharouf</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study aims to examine the determinants of financial stability for 13 commercial banks listed on the Amman stock exchange (ASE) over the period (2007-2016) after controlling for the independent variables: return on equity (ROE), return on assets (ROA), earnings per share (EPS), growth in gross domestic product (GDP), inflation rate and debt ratio to measure the financial stability by three main variables: capital adequacy, non-performing loans and the number of returned checks. The balanced panel data statistical approach has been used for data analysis. Results are estimated by using multiple regression models. The empirical results suggested that there is statistically significant negative effect of inflation rate and debt ratio on the capital adequacy while there is statistically significant positive effect of growth in gross domestic product on capital adequacy. In contrast, there is statistically significant negative effect of return on equity and growth in gross domestic product on the non-performing loans while there is statistically significant positive effect of inflation rate on non-performing loans. Finally, there is statistically significant negative effect of growth in gross domestic product on the number of returned checks while there is statistically significant positive effect of inflation rate on the number of returned checks. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=capital%20adequacy" title="capital adequacy">capital adequacy</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20stability" title=" financial stability"> financial stability</a>, <a href="https://publications.waset.org/abstracts/search?q=non-performing%20loans" title=" non-performing loans"> non-performing loans</a>, <a href="https://publications.waset.org/abstracts/search?q=number%20of%20returned%20checks" title=" number of returned checks"> number of returned checks</a>, <a href="https://publications.waset.org/abstracts/search?q=ASE" title=" ASE"> ASE</a> </p> <a href="https://publications.waset.org/abstracts/107247/the-determinants-of-financial-stability-evidence-from-jordan" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/107247.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">224</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">6196</span> Factors Influencing the Profitability of the Conventional and Islamic Banks in Four Asian Countries</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Vijay%20Kumar">Vijay Kumar</a>, <a href="https://publications.waset.org/abstracts/search?q=Ron%20Bird"> Ron Bird</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The study investigates the effect of bank-specific, industry-specific and macroeconomic variables on the profitability of conventional and Islamic banks. Our sample comprises 1,781 bank-year observations of 205 banks from four countries in the Asian region for the period 2004-2014. Our results suggest that credit quality, cost management and bank size are the keys factors that contribute positively to bank profitability in Asia. The banks with high non-performing loans and high cost-to-income ratio are more likely to be exposed to losses. The impacts of the bank-specific variables are stronger than are the industry-specific and macroeconomic variables. We find that Malaysian banks are the least profitable compared to the banks in Bangladesh, Indonesia and Pakistan. There is strong evidence to suggest that conventional banks are more profitable than Islamic banks. Our results suggest that the impact of capital adequacy ratio and bank size and loan to deposit ratio vary across Islamic and conventional banks and across different subsamples. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=capital%20adequacy%20ratio" title="capital adequacy ratio">capital adequacy ratio</a>, <a href="https://publications.waset.org/abstracts/search?q=Islamic%20banks" title=" Islamic banks"> Islamic banks</a>, <a href="https://publications.waset.org/abstracts/search?q=non-performing%20loan%20ratio" title=" non-performing loan ratio"> non-performing loan ratio</a>, <a href="https://publications.waset.org/abstracts/search?q=ownership" title=" ownership"> ownership</a> </p> <a href="https://publications.waset.org/abstracts/96834/factors-influencing-the-profitability-of-the-conventional-and-islamic-banks-in-four-asian-countries" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/96834.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">160</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">6195</span> Intellectual Capital and Transparency in Universities: An Empirical Study</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Yolanda%20Ramirez">Yolanda Ramirez</a>, <a href="https://publications.waset.org/abstracts/search?q=Angel%20Tejada"> Angel Tejada</a>, <a href="https://publications.waset.org/abstracts/search?q=Agustin%20Baidez"> Agustin Baidez</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper shows the general perceptions of Spanish university stakeholders in relation to the university’s annual reports and the adequacy and potential of intellectual capital reporting. To this end, a questionnaire was designed and sent to every member of the Social Councils of Spanish public universities. It was thought that these participants would provide a good example of the attitude of university stakeholders since they represent the different social groups connected with universities. From the results of this study we are in the position of confirming the need for universities to offer information on intellectual capital in their accounting information model. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=intellectual%20capital" title="intellectual capital">intellectual capital</a>, <a href="https://publications.waset.org/abstracts/search?q=disclosure" title=" disclosure"> disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=stakeholders" title=" stakeholders"> stakeholders</a>, <a href="https://publications.waset.org/abstracts/search?q=universities" title=" universities"> universities</a>, <a href="https://publications.waset.org/abstracts/search?q=annual%20report" title=" annual report"> annual report</a> </p> <a href="https://publications.waset.org/abstracts/28465/intellectual-capital-and-transparency-in-universities-an-empirical-study" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/28465.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">500</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">6194</span> Impact of Capital Structure, Dividend Policy and Sustainability on Value of Firm: A Case Study of Spinning Textile Sector of Pakistan</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Zahid%20Ahmad">Zahid Ahmad</a>, <a href="https://publications.waset.org/abstracts/search?q=Samia%20Yousaf"> Samia Yousaf</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The main purpose of this study is to evaluate and assess the financial position, operating performance, and recent outlook of the companies. This study investigates the impact of capital structure, dividend policy and sustainability on the value of firms of textile spinning sector of Pakistan which is listed on Pakistan stock exchange. The panel data technique has been applied to this group of textile sector which is textile spinning. This study covers the last ten years of time period. All the data related to the variables have been collected from the annual reports and financial statements of the textile sector firms. There are differently related determinants to measure the capital structure which are fixed assets turnover ratio, debt ratio, equity ratio, debt to equity ratio, assets tangibility, and shareholder’s equity. Dividend policy is being measured by two determinants which are earning per share (EPS) and dividend payout ratio. Sustainability is being measured by three suitable factors which are sales growth, gross profit margin ratio and firm size. These are three independent variables and their determinants of this study. Value of firm is measured through the return on asset (ROA). Capital structure is at the top of the list among all the three variables. According to the results of this research work, somewhere all the three variables generates positive and significant effect on the firm’s performance and its growth. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=capital%20structure" title="capital structure">capital structure</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=panel%20data" title=" panel data"> panel data</a>, <a href="https://publications.waset.org/abstracts/search?q=sustainability" title=" sustainability"> sustainability</a> </p> <a href="https://publications.waset.org/abstracts/79844/impact-of-capital-structure-dividend-policy-and-sustainability-on-value-of-firm-a-case-study-of-spinning-textile-sector-of-pakistan" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/79844.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">231</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">6193</span> The Relationship between Risk and Capital: Evidence from Indian Commercial Banks</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Seba%20Mohanty">Seba Mohanty</a>, <a href="https://publications.waset.org/abstracts/search?q=Jitendra%20Mahakud"> Jitendra Mahakud</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Capital ratio is one of the major indicators of the stability of the commercial banks. Pertinent to its pervasive importance, over the years the regulators, policy makers focus on the maintenance of the particular level of capital ratio to minimize the solvency and liquidation risk. In this context, it is very much important to identify the relationship between capital and risk and find out the factors which determine the capital ratios of commercial banks. The study examines the relationship between capital and risk of the commercial banks operating in India. Other bank specific variables like bank size, deposit, profitability, non-performing assets, bank liquidity, net interest margin, loan loss reserves, deposits variability and regulatory pressure are also considered for the analysis. The period of study is 1997-2015 i.e. the period of post liberalization. To identify the impact of financial crisis and implementation of Basel II on capital ratio, we have divided the whole period into two sub-periods i.e. 1997-2008 and 2008-2015. This study considers all the three types of commercial banks, i.e. public sector, the private sector and foreign banks, which have continuous data for the whole period. The main sources of data are Prowess data base maintained by centre for monitoring Indian economy (CMIE) and Reserve Bank of India publications. We use simultaneous equation model and more specifically Two Stage Least Square method to find out the relationship between capital and risk. From the econometric analysis, we find that capital and risk affect each other simultaneously, and this is consistent across the time period and across the type of banks. Moreover, regulation has a positive significant impact on the ratio of capital to risk-weighted assets, but no significant impact on the banks risk taking behaviour. Our empirical findings also suggest that size has a negative impact on capital and risk, indicating that larger banks increase their capital less than the other banks supported by the too-big-to-fail hypothesis. This study contributes to the existing body of literature by predicting a strong relationship between capital and risk in an emerging economy, where banking sector plays a majority role for financial development. Further this study may be considered as a primary study to find out the macro economic factors which affecting risk and capital in India. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=capital" title="capital">capital</a>, <a href="https://publications.waset.org/abstracts/search?q=commercial%20bank" title=" commercial bank"> commercial bank</a>, <a href="https://publications.waset.org/abstracts/search?q=risk" title=" risk"> risk</a>, <a href="https://publications.waset.org/abstracts/search?q=simultaneous%20equation%20model" title=" simultaneous equation model"> simultaneous equation model</a> </p> <a href="https://publications.waset.org/abstracts/54359/the-relationship-between-risk-and-capital-evidence-from-indian-commercial-banks" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/54359.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">327</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">6192</span> Assessment of the Two-Way Relationship between Capital Structure and Operation Performance of Listed Companies on Vietnam’s Stock</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Uyen%20Tran%20Tu">Uyen Tran Tu</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The decision on capital structure is one of the most important and sophisticated decisions in financial management in order to improve firm performance. This article would study the two-way impact between capital structure and firm performance. The study use EVIEWS 6.0 software to determine a two-way relationship between the capital structure and firm performance based on two-stage regression (2SLS - Two-Stage Least Squares). The findings are: capital structure has the opposite effect on the business efficiency and vice versa, factors that effect on business efficiency include Size and Opportunities. Factors effects on the capital structure are size; liquidity. These factors also affect the ratio of capital structure (total debt/ total asset) of companies. In particular, liquidity has the opposite effect; and the size of the business has the same impact. The results of the study are in line with the theory and empirical studies presented, and the results of the study are unchanged for all three years 2015-2017. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=capital%20structure" title="capital structure">capital structure</a>, <a href="https://publications.waset.org/abstracts/search?q=firm%20performance" title=" firm performance"> firm performance</a>, <a href="https://publications.waset.org/abstracts/search?q=factors" title=" factors"> factors</a>, <a href="https://publications.waset.org/abstracts/search?q=two-way%20relationship" title=" two-way relationship"> two-way relationship</a> </p> <a href="https://publications.waset.org/abstracts/98188/assessment-of-the-two-way-relationship-between-capital-structure-and-operation-performance-of-listed-companies-on-vietnams-stock" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/98188.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">158</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">6191</span> Assessing the Impact of Physical Inactivity on Dialysis Adequacy and Functional Health in Peritoneal Dialysis Patients</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mohammad%20Ali%20Tabibi">Mohammad Ali Tabibi</a>, <a href="https://publications.waset.org/abstracts/search?q=Farzad%20Nazemi"> Farzad Nazemi</a>, <a href="https://publications.waset.org/abstracts/search?q=Nasrin%20Salimian"> Nasrin Salimian</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Background: Peritoneal dialysis (PD) is a prevalent renal replacement therapy for patients with end-stage renal disease. Despite its benefits, PD patients often experience reduced physical activity and physical function, which can negatively impact dialysis adequacy and overall health outcomes. Despite the known benefits of maintaining physical activity in chronic disease management, the specific interplay between physical inactivity, physical function, and dialysis adequacy in PD patients remains underexplored. Understanding this relationship is essential for developing targeted interventions to enhance patient care and outcomes in this vulnerable population. This study aims to assess the impact of physical inactivity on dialysis adequacy and functional health in PD patients. Methods: This cross-sectional study included 135 peritoneal dialysis patients from multiple dialysis centers. Physical inactivity was measured using the International Physical Activity Questionnaire (IPAQ), while physical function was assessed using the Short Physical Performance Battery (SPPB). Dialysis adequacy was evaluated using the Kt/V ratio. Additional variables such as demographic data, comorbidities, and laboratory parameters were collected to control for potential confounders. Statistical analyses were performed to determine the relationships between physical inactivity, physical function, and dialysis adequacy. Results: The study cohort comprised 70 males and 65 females with a mean age of 55.4 ± 13.2 years. A significant proportion of the patients (65%) were categorized as physically inactive based on IPAQ scores. Inactive patients demonstrated significantly lower SPPB scores (mean 6.2 ± 2.1) compared to their more active counterparts (mean 8.5 ± 1.8, p < 0.001). Dialysis adequacy, as measured by Kt/V, was found to be suboptimal (Kt/V < 1.7) in 48% of the patients. There was a significant positive correlation between physical function scores and Kt/V values (r = 0.45, p < 0.01), indicating that better physical function is associated with higher dialysis adequacy. Also, there was a significant negative correlation between physical inactivity and physical function (r = -0.55, p < 0.01). Additionally, physically inactive patients had lower Kt/V ratios compared to their active counterparts (1.3 ± 0.3 vs. 1.8 ± 0.4, p < 0.05). Multivariate regression analysis revealed that physical inactivity was an independent predictor of reduced dialysis adequacy (β = -0.32, p < 0.01) and poorer physical function (β = -0.41, p < 0.01) after adjusting for age, sex, comorbidities, and dialysis vintage. Conclusion: This study underscores the critical role of physical activity and physical function in maintaining adequate dialysis in peritoneal dialysis patients. These findings highlight the need for targeted interventions to promote physical activity in this population to improve their overall health outcomes. Future research should focus on developing and evaluating exercise programs tailored for PD patients to enhance their physical function and dialysis adequacy. The findings suggest that interventions aimed at increasing physical activity and improving physical function may enhance dialysis adequacy and overall health outcomes in this population. Further research is warranted to explore the mechanisms underlying these associations and to develop targeted strategies for enhancing patient care. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=inactivity" title="inactivity">inactivity</a>, <a href="https://publications.waset.org/abstracts/search?q=physical%20function" title=" physical function"> physical function</a>, <a href="https://publications.waset.org/abstracts/search?q=peritoneal%20dialysis" title=" peritoneal dialysis"> peritoneal dialysis</a>, <a href="https://publications.waset.org/abstracts/search?q=dialysis%20adequacy" title=" dialysis adequacy"> dialysis adequacy</a> </p> <a href="https://publications.waset.org/abstracts/188322/assessing-the-impact-of-physical-inactivity-on-dialysis-adequacy-and-functional-health-in-peritoneal-dialysis-patients" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/188322.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">6190</span> Working Capital Efficiency and Firm Profitability: Nigeria and Kenya</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Lucian%20J.%20Pitt">Lucian J. Pitt </a> </p> <p class="card-text"><strong>Abstract:</strong></p> The primary purpose of this study is to understand the differences in the relationship between working capital management efficiency, working capital investment decisions and working capital finance decisions and the profitability of firms within the context of two African developing economies, Kenya and Nigeria. The study finds that there is a significant difference in the relationship between the firm’s profitability and the working capital variables which suggests different challenges for working capital management in each of these countries. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=working%20capital%20management" title="working capital management">working capital management</a>, <a href="https://publications.waset.org/abstracts/search?q=working%20capital%20investment" title=" working capital investment"> working capital investment</a>, <a href="https://publications.waset.org/abstracts/search?q=working%20capital%20finance" title=" working capital finance"> working capital finance</a>, <a href="https://publications.waset.org/abstracts/search?q=profitability" title=" profitability"> profitability</a>, <a href="https://publications.waset.org/abstracts/search?q=cash%20conversion%20cycle" title=" cash conversion cycle"> cash conversion cycle</a> </p> <a href="https://publications.waset.org/abstracts/6417/working-capital-efficiency-and-firm-profitability-nigeria-and-kenya" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/6417.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">358</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">6189</span> The Role of Human Capital, Structural Capital, and Relation Capital towards Company Performance Using Partial Least Square</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Novawiguna%20Kemalasari">Novawiguna Kemalasari</a>, <a href="https://publications.waset.org/abstracts/search?q=Ahmad%20Badawi%20Saluy"> Ahmad Badawi Saluy</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Recent economic developments are more dependent on the value created by intangible assets than tangible company's assets. Intangible assets in question is intellectual capital that is recognized as the basis of individual, organizational, and general competition in the 21st century. The rapid global economy and technological innovations that have led to tough competition in the business world, make IC creation, management, measurement, and evaluation an important indicator in improving company performance that will affect the value of the company in the future. This study aims to determine the strong influence of intellectual capital on corporate performance, and how the influence of human capital on structural capital and relation capital. By distributing questionnaires to 100 employees of banking companies in Jakarta with middle and upper positions. Approach method used is Partial Least Square (PLS) Based on research that has been done, it can be concluded that human capital has influence on relation capital and structural capital. Similarly, the influence on the performance of the company turned out to human capital and relation capital has a significant influence, but structural capital has a non-significant effect on company performance. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=human%20capital" title="human capital">human capital</a>, <a href="https://publications.waset.org/abstracts/search?q=structural%20capital" title=" structural capital"> structural capital</a>, <a href="https://publications.waset.org/abstracts/search?q=relation%20capital" title=" relation capital"> relation capital</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20performance" title=" corporate performance"> corporate performance</a> </p> <a href="https://publications.waset.org/abstracts/88865/the-role-of-human-capital-structural-capital-and-relation-capital-towards-company-performance-using-partial-least-square" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/88865.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">189</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">6188</span> Factors Influencing Bank Profitability of Czech Banks and Their International Parent Companies</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Libena%20Cernohorska">Libena Cernohorska</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The goal of this paper is to specify factors influencing the profitability of selected banks. Next, a model will be created to help establish variables that have a demonstrable influence on the development of the selected banks' profitability ratios. Czech banks and their international parent companies were selected for analyzing profitability. Banks categorized as large banks (according to the Czech National Bank's system, which ranks banks according to balance sheet total) were selected to represent the Czech banks. Two ratios, the return on assets ratio (ROA) and the return on equity ratio (ROE) are used to assess bank profitability. Six endogenous and four external indicators were selected from among other factors that influence bank profitability. The data analyzed were for the years 2001 – 2013. First, correlation analysis, which was supposed to eliminate correlated values, was conducted. A large number of correlated values were established on the basis of this analysis. The strongly correlated values were omitted. Despite this, the subsequent regression analysis of profitability for the individual banks that were selected did not confirm that the selected variables influenced their profitability. The studied factors' influence on bank profitability was demonstrated only for Československá Obchodní Banka and Société Générale using regression analysis. For Československá Obchodní Banka, it was demonstrated that inflation level and the amount of the central bank's interest rate influenced the return on assets ratio and that capital adequacy and market concentration influenced the return on equity ratio for Société Générale. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=banks" title="banks">banks</a>, <a href="https://publications.waset.org/abstracts/search?q=profitability" title=" profitability"> profitability</a>, <a href="https://publications.waset.org/abstracts/search?q=regression%20analysis" title=" regression analysis"> regression analysis</a>, <a href="https://publications.waset.org/abstracts/search?q=ROA" title=" ROA"> ROA</a>, <a href="https://publications.waset.org/abstracts/search?q=ROE" title=" ROE"> ROE</a> </p> <a href="https://publications.waset.org/abstracts/40985/factors-influencing-bank-profitability-of-czech-banks-and-their-international-parent-companies" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/40985.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">254</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">6187</span> Analysis of the Impacts of Capital Goods' Import and Human Capital on the Economic Growth of the Sub Sahahra Africa: A Panel-ARDL Approach</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Adeleke%20Omolade">Adeleke Omolade</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The study investigated the impacts of capital goods' import and human capital on the economic growth of the Sub Sahahra Africa (SSA). 30 countries were used in the Panel- ARDL analysis where economic growth is the dependent variables and capital goods' import, human capital, primary export, investment exchange rate, among others were used as the independent variables. The result from the panel analysis indicates that capital goods' import will significantly and positively influence economic growth but human capital fails to have significant positive impact on economic growth of the SSA. Earlier the trend analysis and the correlation results have shown that there is a weak association between capital goods' import and human capital in the SSA. The results offer an expository analysis that reveals that the quality of the human capital is very germane to the effective utilization of capital goods' import for the purpose of growth in a primary goods' export dominated region like the SSA. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=capital%20goods%20import" title="capital goods import">capital goods import</a>, <a href="https://publications.waset.org/abstracts/search?q=economic%20growth" title=" economic growth"> economic growth</a>, <a href="https://publications.waset.org/abstracts/search?q=human%20capital" title=" human capital"> human capital</a>, <a href="https://publications.waset.org/abstracts/search?q=Sub-Sahara%20Africa" title=" Sub-Sahara Africa"> Sub-Sahara Africa</a> </p> <a href="https://publications.waset.org/abstracts/82429/analysis-of-the-impacts-of-capital-goods-import-and-human-capital-on-the-economic-growth-of-the-sub-sahahra-africa-a-panel-ardl-approach" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/82429.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">6186</span> The Internationalization of Capital Market Influencing Debt Sustainability's Impact on the Growth of the Nigerian Economy</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Godwin%20Chigozie%20Okpara">Godwin Chigozie Okpara</a>, <a href="https://publications.waset.org/abstracts/search?q=Eugine%20Iheanacho"> Eugine Iheanacho</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The paper set out to assess the sustainability of debt in the Nigerian economy. Precisely, it sought to determine the level of debt sustainability and its impact on the growth of the economy; whether internationalization of capital market has positively influenced debt sustainability’s impact on economic growth; and to ascertain the direction of causality between external debt sustainability and the growth of GDP. In the light of these objectives, ratio analysis was employed for the determination of debt sustainability. Our findings revealed that the periods 1986 – 1994 and 1999 – 2004 were periods of severe unsustainable borrowing. The unit root test showed that the variables of the growth model were integrated of order one, I(1) and the cointegration test provided evidence for long run stability. Considering the dawn of internationalization of capital market, the researcher employed the structural break approach using Chow Breakpoint test on the vector error correction model (VECM). The result of VECM showed that debt sustainability, measured by debt to GDP ratio exerts negative and significant impact on the growth of the economy while debt burden measured by debt-export ratio and debt service export ratio are negative though insignificant on the growth of GDP. The Cho test result indicated that internationalization of capital market has no significant effect on the debt overhang impact on the growth of the Economy. The granger causality test indicates a feedback effect from economic growth to debt sustainability growth indicators. On the bases of these findings, the researchers made some necessary recommendations which if followed religiously will go a long way to ameliorating debt burdens and engendering economic growth. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=debt%20sustainability" title="debt sustainability">debt sustainability</a>, <a href="https://publications.waset.org/abstracts/search?q=internalization" title=" internalization"> internalization</a>, <a href="https://publications.waset.org/abstracts/search?q=capital%20market" title=" capital market"> capital market</a>, <a href="https://publications.waset.org/abstracts/search?q=cointegration" title=" cointegration"> cointegration</a>, <a href="https://publications.waset.org/abstracts/search?q=chow%20test" title=" chow test"> chow test</a> </p> <a href="https://publications.waset.org/abstracts/42376/the-internationalization-of-capital-market-influencing-debt-sustainabilitys-impact-on-the-growth-of-the-nigerian-economy" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/42376.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">437</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">6185</span> The Structure of the Intangible Capital</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Kolesnikova%20Julia">Kolesnikova Julia</a>, <a href="https://publications.waset.org/abstracts/search?q=Fakhrutdinova%20Elena"> Fakhrutdinova Elena</a>, <a href="https://publications.waset.org/abstracts/search?q=Zagidullina%20Venera"> Zagidullina Venera</a>, <a href="https://publications.waset.org/abstracts/search?q=Kamasheva%20Anastasia"> Kamasheva Anastasia</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The article deals with the structure of intangible capital. A significant share of intangible capital is associated with a person as such and can be considered as human capital, which in turn also has a complex structure, including intellectual, social, organizational, client, reputational capital. We have allocated a separate category of intangible capital - unidentifiable capital, including a variety of synergistic interaction effects, etc. the structure of intangible capital. A significant share of intangible capital is associated with a person as such and can be considered as human capital, which in turn also has a complex structure, including intellectual, social, organizational, client, reputational capital. We have allocated unidentifiable capital as a separate category of intangible capital, including a variety of synergistic interaction effects and other. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=intangible%20capital" title="intangible capital">intangible capital</a>, <a href="https://publications.waset.org/abstracts/search?q=intangible%20property" title=" intangible property"> intangible property</a>, <a href="https://publications.waset.org/abstracts/search?q=object%20of%20intangible%20property" title=" object of intangible property"> object of intangible property</a>, <a href="https://publications.waset.org/abstracts/search?q=reputation%20capital" title=" reputation capital"> reputation capital</a> </p> <a href="https://publications.waset.org/abstracts/25209/the-structure-of-the-intangible-capital" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/25209.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">535</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">6184</span> Measurement of Intellectual Capital in an Algerian Company</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=S.%20Brahmi">S. Brahmi</a>, <a href="https://publications.waset.org/abstracts/search?q=S.%20Aitouche"> S. Aitouche</a>, <a href="https://publications.waset.org/abstracts/search?q=M.%20D.%20Mouss"> M. D. Mouss</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Every modern company should measure the value of its intellectual capital and to report to complement the traditional annual balance sheets. The purpose of this work is to measure the intellectual capital in an Algerian company (or production system) using the Weightless Wealth Tool Kit (WWTK). The results of the measurement of intellectual capital are supplemented by traditional financial ratios. The measurement was applied to the National Company of Wells Services (ENSP) in Hassi Messaoud city, in the south of Algeria. We calculated the intellectual capital (intangible resources) of the ENSP to help the organization to better capitalize on its potential of workers and their know-how. The intangible value of the ENSP is evaluated at 16,936,173,345 DA in 2015. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=financial%20valuation" title="financial valuation">financial valuation</a>, <a href="https://publications.waset.org/abstracts/search?q=intangible%20capital" title=" intangible capital"> intangible capital</a>, <a href="https://publications.waset.org/abstracts/search?q=intellectual%20capital" title=" intellectual capital"> intellectual capital</a>, <a href="https://publications.waset.org/abstracts/search?q=intellectual%20capital%20measurement" title=" intellectual capital measurement"> intellectual capital measurement</a> </p> <a href="https://publications.waset.org/abstracts/52333/measurement-of-intellectual-capital-in-an-algerian-company" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/52333.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">286</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">6183</span> Impacts of Financial Development and Operational Scale on Bank Efficiencies in Taiwan</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ying-Hsiu%20Chen">Ying-Hsiu Chen</a>, <a href="https://publications.waset.org/abstracts/search?q=Pao-Peng%20Hsu"> Pao-Peng Hsu</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper adopts a two-stage data envelopment analysis to explore the impacts of financial development and bank operational scale on bank efficiencies. The sample comprises of unbalanced panel data of 32 Taiwanese enlisted in domestic commercial banks over the period 1998 to 2013. Empirical results show that technical efficiency is positively related to financial development, whereas the effect of financial development on scale efficiency is insignificant. The effect of operational scale exerts a significantly positive effect on bank efficiencies, but the gain of efficiency is decreased gradually when operational scale increases. Furthermore, increase in capital adequacy ratio and market power of banks leads to a growth of bank efficiencies. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=financial%20development" title="financial development">financial development</a>, <a href="https://publications.waset.org/abstracts/search?q=operational%20scale" title=" operational scale"> operational scale</a>, <a href="https://publications.waset.org/abstracts/search?q=efficiency" title=" efficiency"> efficiency</a>, <a href="https://publications.waset.org/abstracts/search?q=DEA" title=" DEA"> DEA</a> </p> <a href="https://publications.waset.org/abstracts/25476/impacts-of-financial-development-and-operational-scale-on-bank-efficiencies-in-taiwan" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/25476.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">525</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">6182</span> The Influence of the Intellectual Capital on the Firms’ Market Value: A Study of Listed Firms in the Tehran Stock Exchange (TSE)</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Bita%20Mashayekhi">Bita Mashayekhi</a>, <a href="https://publications.waset.org/abstracts/search?q=Seyed%20Meisam%20Tabatabaie%20Nasab"> Seyed Meisam Tabatabaie Nasab</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Intellectual capital is one of the most valuable and important parts of the intangible assets of enterprises especially in knowledge-based enterprises. With respect to increasing gap between the market value and the book value of the companies, intellectual capital is one of the components that can be placed in this gap. This paper uses the value added efficiency of the three components, capital employed, human capital and structural capital, to measure the intellectual capital efficiency of Iranian industries groups, listed in the Tehran Stock Exchange (TSE), using a 8 years period data set from 2005 to 2012. In order to analyze the effect of intellectual capital on the market-to-book value ratio of the companies, the data set was divided into 10 industries, Banking, Pharmaceutical, Metals & Mineral Nonmetallic, Food, Computer, Building, Investments, Chemical, Cement and Automotive, and the panel data method was applied to estimating pooled OLS. The results exhibited that value added of capital employed has a positive significant relation with increasing market value in the industries, Banking, Metals & Mineral Nonmetallic, Food, Computer, Chemical and Cement, and also, showed that value added efficiency of structural capital has a positive significant relation with increasing market value in the Banking, Pharmaceutical and Computer industries groups. The results of the value added showed a negative relation with the Banking and Pharmaceutical industries groups and a positive relation with computer and Automotive industries groups. Among the studied industries, computer industry has placed the widest gap between the market value and book value in its intellectual capital. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=capital%20employed" title="capital employed">capital employed</a>, <a href="https://publications.waset.org/abstracts/search?q=human%20capital" title=" human capital"> human capital</a>, <a href="https://publications.waset.org/abstracts/search?q=intellectual%20capital" title=" intellectual capital"> intellectual capital</a>, <a href="https://publications.waset.org/abstracts/search?q=market-to-book%20value" title=" market-to-book value"> market-to-book value</a>, <a href="https://publications.waset.org/abstracts/search?q=structural%20capital" title=" structural capital"> structural capital</a>, <a href="https://publications.waset.org/abstracts/search?q=value%20added%20efficiency" title=" value added efficiency"> value added efficiency</a> </p> <a href="https://publications.waset.org/abstracts/37826/the-influence-of-the-intellectual-capital-on-the-firms-market-value-a-study-of-listed-firms-in-the-tehran-stock-exchange-tse" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/37826.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">377</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">6181</span> Social Capital and Human Capital: An OECD Countries' Analysis</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Shivani%20Khare">Shivani Khare</a> </p> <p class="card-text"><strong>Abstract:</strong></p> It is of paramount concern for economists to uncover the factors that determine human capital development, considered now to be one of the major factors behind economic growth and development. However, no human action is isolated but rather works within the set-up of the society. In recent years, a new field of investigation has come up that analyses the relationships that exist between social and human capital. Along these lines, this paper explores the effect of social capital on the indicators of human capital development – life expectancy at birth, mean years of schooling, and per capita income. The applied part of the analysis is performed using a panel data model for OECD countries and by using a series of chronological periods that within the 2005–2020 time frame. <p class="card-text"><strong>Keywords:</strong> <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=human%20capital%20development" title=" human capital development"> human capital development</a>, <a href="https://publications.waset.org/abstracts/search?q=trust" title=" trust"> trust</a>, <a href="https://publications.waset.org/abstracts/search?q=social%20networks" title=" social networks"> social networks</a>, <a href="https://publications.waset.org/abstracts/search?q=socioeconomics" title=" socioeconomics"> socioeconomics</a> </p> <a href="https://publications.waset.org/abstracts/147291/social-capital-and-human-capital-an-oecd-countries-analysis" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/147291.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">138</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">6180</span> Profitability and Productivity Performance of the Selected Public Sector Banks in India</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Sudipto%20Jana">Sudipto Jana</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Background and significance of the study: Banking industry performs as a catalyst for industrial growth and agricultural growth, however, as well involves the existence and welfare of the citizens. The banking system in India was described by unmatched growth and the recreation of bunch making in the pre-liberalization era. At the time of financial sector reforms Reserve Bank of India issued a regulatory norm concerning capital adequacy, income recognition, asset classification and provisioning that have increasingly precede meeting by means of the international paramount performs. Bank management ceaselessly manages the triumph, effectiveness, productivity and performance of the bank as good performance, high productivity and efficiency authorizes the triumph of the bank management targets as well as aims of bank. In a comparable move toward performance of any economy depends upon the expediency and effectiveness of its financial system of nation establishes its economic growth indicators. Profitability and productivity are the most important relevant parameters of any banking group. Keeping in view of this, this study examines the profitability and productivity performance of the selected public sector banks in India. Methodology: This study is based on secondary data obtained from Reserve Bank of India database for the periods between 2006 and 2015. This study purposively selects four types of commercial banks, namely, State Bank of India, United Bank of India, Punjab National Bank and Allahabad Bank. In order to analyze the performance with relation to profitability and productivity, productivity performance indicators in terms of capital adequacy ratio, burden ratio, business per employee, spread per employee and advances per employee and profitability performance indicators in terms of return on assets, return on equity, return on advances and return on branch have been considered. In the course of analysis, descriptive statistics, correlation statistics and multiple regression have been used. Major findings: Descriptive statistics indicate that productivity performance of State Bank of India is very satisfactory than other public sector banks in India. But management of productivity is unsatisfactory in case of all the public sector banks under study. Correlation statistics point out that profitability of the public sector banks are strongly positively related with productivity performance in case of all the public sector banks under study. Multiple regression test results show that when profitability increases profit per employee increases and net non-performing assets decreases. Concluding statements: Productivity and profitability performance of United Bank of India, Allahabad Bank and Punjab National Bank are unsatisfactory due to poor management of asset quality as well as management efficiency. It needs government’s interference so that profitability and productivity performance are increased in the near future. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=India" title="India">India</a>, <a href="https://publications.waset.org/abstracts/search?q=productivity" title=" productivity"> productivity</a>, <a href="https://publications.waset.org/abstracts/search?q=profitability" title=" profitability"> profitability</a>, <a href="https://publications.waset.org/abstracts/search?q=public%20sector%20banks" title=" public sector banks"> public sector banks</a> </p> <a href="https://publications.waset.org/abstracts/39702/profitability-and-productivity-performance-of-the-selected-public-sector-banks-in-india" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/39702.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">6179</span> Working Capital Management Effectiveness</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Asif%20Iqbal">Asif Iqbal</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Working capital management has its effect on liquidity as well as on profitability of a firm. In this research we have selected a sample of 100 respondents whose firms are listed on Karachi stock exchange. We have studied the effect of different variable s of working capital management. We find that organizations throughout the world as well as in Pakistan have to give immense recognition to the working capital management as it is an effective thing from their long term perspective especially to their shareholders to have a firm confidence over the companies for investment purpose. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=working%20capital%20management" title="working capital management">working capital management</a>, <a href="https://publications.waset.org/abstracts/search?q=Karachi%20stock%20exchange" title=" Karachi stock exchange"> Karachi stock exchange</a>, <a href="https://publications.waset.org/abstracts/search?q=shareholders" title=" shareholders"> shareholders</a>, <a href="https://publications.waset.org/abstracts/search?q=capital%20management" title=" capital management"> capital management</a> </p> <a href="https://publications.waset.org/abstracts/13724/working-capital-management-effectiveness" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/13724.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">575</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">6178</span> Intellectual Capital Reporting: Case Study of Indonesian Corporations</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Martin%20Surya%20Mulyadi">Martin Surya Mulyadi</a>, <a href="https://publications.waset.org/abstracts/search?q=Rosinta%20Ria%20Panggabean"> Rosinta Ria Panggabean</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The terms of intellectual capital emerge as the economic activity shift from the agricultural economy to knowledge economy and it will allow corporations to earn competitive advantage to its competitors. Considering its importance, many researches have a focus on how corporations disclose its intellectual capital. This intellectual capital research mainly focuses on developed country with only several researchers conducted this research in developing the country. While there are several intellectual capital researches in developing country, to authors’ best knowledge, there is no intellectual capital reporting research in Indonesia published internationally. This research will focus on two industries that acknowledge having a high reliance on intellectual capital: finance industry and the pharmaceutical industry. Our research found that Indonesian corporations in these industries are aware of the importance of intellectual capital, and variations of this disclosure exist within the industry. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Developed%20country" title="Developed country">Developed country</a>, <a href="https://publications.waset.org/abstracts/search?q=Indonesia" title=" Indonesia"> Indonesia</a>, <a href="https://publications.waset.org/abstracts/search?q=Intellectual%20Capital" title=" Intellectual Capital"> Intellectual Capital</a>, <a href="https://publications.waset.org/abstracts/search?q=Intellectual%20Capital%20Reporting" title=" Intellectual Capital Reporting"> Intellectual Capital Reporting</a> </p> <a href="https://publications.waset.org/abstracts/33254/intellectual-capital-reporting-case-study-of-indonesian-corporations" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/33254.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">303</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">6177</span> Understanding the Nature of Capital Allocation Problem in Corporate Finance</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Meltem%20Gurunlu">Meltem Gurunlu</a> </p> <p class="card-text"><strong>Abstract:</strong></p> One of the central problems in corporate finance is the allocation of funds. This usually takes two forms: allocation of funds across firms in an economy or allocation of funds across projects or business units within a firm. The first one is typically related to the external markets (the bond market, the stock market, banks and finance companies) whereas the second form of the capital allocation is related to the internal capital markets in which corporate headquarters allocate capital to their business units. (within-group transfers, within-group credit markets, and within-group equity market). The main aim of this study is to investigate the nature of capital allocation dynamics by comparing the relevant studies carried out on external and internal capital markets with paying special significance to the business groups. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=internal%20capital%20markets" title="internal capital markets">internal capital markets</a>, <a href="https://publications.waset.org/abstracts/search?q=external%20capital%20markets" title=" external capital markets"> external capital markets</a>, <a href="https://publications.waset.org/abstracts/search?q=capital%20structure" title=" capital structure"> capital structure</a>, <a href="https://publications.waset.org/abstracts/search?q=capital%20allocation" title=" capital allocation"> capital allocation</a>, <a href="https://publications.waset.org/abstracts/search?q=business%20groups" title=" business groups"> business groups</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20finance" title=" corporate finance"> corporate finance</a> </p> <a href="https://publications.waset.org/abstracts/89423/understanding-the-nature-of-capital-allocation-problem-in-corporate-finance" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/89423.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">194</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">6176</span> Features Valuation of Intellectual Capital in the Organization</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=H.%20M.%20Avanesyan">H. M. Avanesyan</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Economists have been discussing the importance of intangible assets for the success of organization for many years. The term intellectual capital was popularized in the 1990s by Thomas Stewart. “Intellectual capital is the knowledge, applied experience, enterprise processes and technology customer relationship and professional skills which are valuable assets to an organization.” Human capital – includes employee brainpower, competence, skills, experience and knowledge. Customer capital – includes relations and networks with partners, suppliers, distributors, and customers. The objective of the article is to assess one of the key components of organizational culture – organizational values. The focus of the survey was on assessing how intellectual capital presented in these values of the organization. In the conclusion section the article refers to underestimation of intellectual capital by the organization management and the various possible negative effects of the latter. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=human%20capital" title="human capital">human capital</a>, <a href="https://publications.waset.org/abstracts/search?q=intellectual%20capital" title=" intellectual capital"> intellectual capital</a>, <a href="https://publications.waset.org/abstracts/search?q=organizational%20culture" title=" organizational culture"> organizational culture</a>, <a href="https://publications.waset.org/abstracts/search?q=management" title=" management"> management</a>, <a href="https://publications.waset.org/abstracts/search?q=social%20identity" title=" social identity"> social identity</a>, <a href="https://publications.waset.org/abstracts/search?q=organization" title=" organization"> organization</a> </p> <a href="https://publications.waset.org/abstracts/19393/features-valuation-of-intellectual-capital-in-the-organization" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/19393.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">464</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">6175</span> Reallocation of Mutual Fund Managers and Capital Raising Ability</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Yue%20Xu">Yue Xu</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper establishes the fund manager’s capital raising ability as an important managerial skill that fund firms exploit to generate higher firm revenues. Fund firms reallocate fund managers with high capital raising ability to other funds with large outflows. Investors demand the capital raising ability of managers and reward it by investing more capital despite lower future alphas. A team with a larger experience difference between reallocated managers and existing managers attracts more capital inflows, suggesting that there is a synergy effect on the fund manager’s capital raising ability. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=mutual%20fund" title="mutual fund">mutual fund</a>, <a href="https://publications.waset.org/abstracts/search?q=manager" title=" manager"> manager</a>, <a href="https://publications.waset.org/abstracts/search?q=fund%20firm" title=" fund firm"> fund firm</a>, <a href="https://publications.waset.org/abstracts/search?q=reallocation" title=" reallocation"> reallocation</a>, <a href="https://publications.waset.org/abstracts/search?q=revenue" title=" revenue"> revenue</a> </p> <a href="https://publications.waset.org/abstracts/162315/reallocation-of-mutual-fund-managers-and-capital-raising-ability" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/162315.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">6174</span> The Adequacy of Antenatal Care Services among Slum Residents in Addis Ababa, Ethiopia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Yibeltal%20T.%20Bayou">Yibeltal T. Bayou</a>, <a href="https://publications.waset.org/abstracts/search?q=Yohana%20S.%20Mashalla"> Yohana S. Mashalla</a>, <a href="https://publications.waset.org/abstracts/search?q=Gloria%20Thupayagale-Tshweneagae"> Gloria Thupayagale-Tshweneagae</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Background: Maternal mortality has been shown to be lower in urban areas than in rural areas. However, disparities for the fast-growing population of urban poor who struggle as much their rural counterparts to access quality healthcare are masked by the urban averages. The aim of this paper is to report on the findings of antenatal adequacy among slum residents in Addis Ababa, Ethiopia. Methods and Materials: A quantitative and cross-sectional community-based study design was employed. A stratified two-stage cluster sampling technique was used to determine the sample and data was collected using structured questionnaire administered to 837 women aged 15-49 years. Binary logistic regression models were employed to identify predictors of adequacy of antenatal care. Results: The majority of slum residents did not have adequate antenatal care services i.e., only 50.7%, 19.3% and 10.2% of the slum resident women initiated early antenatal care, received adequate antenatal care service contents and had overall adequate antenatal care services. Pregnancy intention, educational status and place of ANC visits were important determinant factors for adequacy of ANC in the study area. Women with secondary and above educational status were 2.9 times more likely to have overall adequate care compared to those with no formal education. Similarly, women whose last pregnancy was intended and clients of private healthcare facilities were 1.8 and 2.8 times more likely to have overall adequate antenatal care compared to those whose last pregnancy was unintended and clients of public healthcare facilities respectively. Conclusion: In order to improve ANC adequacy in the study area, the policymaking, planning, and implementation processes should focus on the poor adequacy of ANC among the disadvantaged groups in particular and the slum residents in general. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Addis%20Ababa" title="Addis Ababa">Addis Ababa</a>, <a href="https://publications.waset.org/abstracts/search?q=adequacy%20of%20antenatal%20care" title=" adequacy of antenatal care"> adequacy of antenatal care</a>, <a href="https://publications.waset.org/abstracts/search?q=slum%20residents" title=" slum residents"> slum residents</a>, <a href="https://publications.waset.org/abstracts/search?q=maternal%20mortality" title=" maternal mortality "> maternal mortality </a> </p> <a href="https://publications.waset.org/abstracts/24768/the-adequacy-of-antenatal-care-services-among-slum-residents-in-addis-ababa-ethiopia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/24768.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">423</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">6173</span> Association of Calcium Intake Adequacy with Wealth Indices among Selected Female Adults Living in Depressed and Non-Depressed Area in Metro Manila, Philippines</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Maria%20Viktoria%20Melgo">Maria Viktoria Melgo</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study aimed to determine the possible association between calcium intake and wealth indices of selected female adults. Specifically, it aimed to: a) determine the calcium intake adequacy of the respondents. b) determine the relationship, if any, between calcium intake adequacy, area and wealth indices. The study used the survey design and employed convenience sampling in selecting participants. Two hundred females aged 20 – 64 years old were covered in the study from depressed and non-depressed areas. Data collected were calcium intake taken from two 24-hour food recall and Food Frequency Questionnaire (FFQ) and wealth indices using housing characteristics, household assets and access to utilities and infrastructure. Descriptive statistics and Chi-square test were used to determine the frequency distribution and association between the given variables, respectively, using Statistical Package for Social Sciences (SPSS) and OpenEpi software. The results showed that there were 86% of respondents in the depressed area with an inadequate calcium intake while there were 78% of respondents in the non-depressed area with an adequate calcium intake. No significant relationship was obtained in most wealth indices with calcium intake adequacy and area but appliance and ownership of main material of the house showed a significant relationship to calcium intake adequacy by area. The study recommends that the Local Government Unit (LGU) should provide seminars or nutrition education that will further enhance the knowledge of the people in the community. The study also recommends to conduct a similar study but with different, larger sample size, different location nonetheless if it is in urban or rural and include the anthropometry measurement of the respondents. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=association" title="association">association</a>, <a href="https://publications.waset.org/abstracts/search?q=calcium%20intake%20adequacy" title=" calcium intake adequacy"> calcium intake adequacy</a>, <a href="https://publications.waset.org/abstracts/search?q=metro%20Manila" title=" metro Manila"> metro Manila</a>, <a href="https://publications.waset.org/abstracts/search?q=Philippines" title=" Philippines"> Philippines</a>, <a href="https://publications.waset.org/abstracts/search?q=wealth%20indices" title=" wealth indices"> wealth indices</a> </p> <a href="https://publications.waset.org/abstracts/75428/association-of-calcium-intake-adequacy-with-wealth-indices-among-selected-female-adults-living-in-depressed-and-non-depressed-area-in-metro-manila-philippines" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/75428.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">196</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">6172</span> Voluntary Information of Intellectual Capital Disclosed Online by Public Spanish Universities</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Yolanda%20Ram%C3%ADrez">Yolanda Ramírez</a>, <a href="https://publications.waset.org/abstracts/search?q=%C3%81ngel%20Tejada"> Ángel Tejada</a>, <a href="https://publications.waset.org/abstracts/search?q=Agust%C3%ADn%20Baidez"> Agustín Baidez</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The purpose of this paper is to examine the quality of voluntary intellectual capital disclosure by public Spanish universities on their websites. To this end, a content analysis was used to analyze the websites of 50 public Spanish universities i 2016. The results of this study show that human capital was the most disclosed category with relational capital being the least frequently disclosed in Spain. However, the quality of structural capital disclosures was higher than relational and human capital. Finally, most IC disclosures were narrative in nature. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=intellectual%20capital" title="intellectual capital">intellectual capital</a>, <a href="https://publications.waset.org/abstracts/search?q=quality%20disclosure" title=" quality disclosure"> quality disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=websites" title=" websites"> websites</a>, <a href="https://publications.waset.org/abstracts/search?q=universities" title=" universities"> universities</a>, <a href="https://publications.waset.org/abstracts/search?q=Spain" title=" Spain"> Spain</a> </p> <a href="https://publications.waset.org/abstracts/77917/voluntary-information-of-intellectual-capital-disclosed-online-by-public-spanish-universities" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/77917.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">231</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">6171</span> Convergence with IFRS: Evidence from Financial Statements</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=M.%20S.%20Turan">M. S. Turan</a>, <a href="https://publications.waset.org/abstracts/search?q=Dimple"> Dimple</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Due to implementation of IFRS by several developed and developing countries, India has no option other than to converge their accounting standards with IFRS. There are over 10,000 listed companies required to implement IFRS in India. IFRS based financial information presented by a company is different from the same information provided by Indian GAAPs. In this study, we have brought out and analyzed the effect of IFRS reporting on the financial statements of selected companies. The results reveal that convergence with IFRS brought prominent positive variations in the values of quick ratio, debt/equity ratio, proprietary ratio and net profit ratio, while negative variation is brought in the values of current ratio, debt to total assets ratio, operating profit ratio, return on capital employed and return on shareholders’ equity ratios. It also presents significant changes in the values of items of balance sheet, profit and loss account and cash flow statement. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=IFRS" title="IFRS">IFRS</a>, <a href="https://publications.waset.org/abstracts/search?q=reporting%20standards" title=" reporting standards"> reporting standards</a>, <a href="https://publications.waset.org/abstracts/search?q=convergence%20process" title=" convergence process"> convergence process</a>, <a href="https://publications.waset.org/abstracts/search?q=results" title=" results "> results </a> </p> <a href="https://publications.waset.org/abstracts/14903/convergence-with-ifrs-evidence-from-financial-statements" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/14903.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 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