会計とマーケティング

This study investigates the reaction of market and efficiency of market to announcement of impairment loss write down in Colombo Stock Exchange (CSE) from 2008 to 2014. This research is identified fifty-eight events of twenty listed manufacturing companies in CSE. The existent study used the standard event study approach to find the results. The hypotheses of operational were framed and results discovered that 55% of Average Abnormal Return (AAR) are positively and 45% of AARs are negatively on the occasion day “0” (event day). The results reveal negative AARs of -0.37% and impact of negative significant on Share Price (SP) (t=-1.6682) at 10% level which incurred on the impairment loss announcement date. These results shows that impairment loss writes down events indicate significant negative information to the CSE. End of the windows period abnormal returns are gained by market as positive return of CAAR of 9.15% during the windows period of 61 days. It reveals that CSE has not supported to the semi-strong form market efficiency which is run on publicly available information on CSE. Study focused that the CSE was not semi-strong efficient market. The outcome of the research will help to identify the market efficiency of CSE and do the necessary action by the Sri Lankan government and CSE to protect the investors and support to the economic growth of the country.

Brands give consumers meaning to their lives. Marketing researchers have customarily underlined the positive aspects of consumption. Extensive work has been done by researchers in positive responses to brands. Marketing research has often focused on the positive attitudes towards brands, while negative evaluations of brands were neglected. The extant literature does not have a far reaching, and parsimonious understanding of anti consumption and its related topics, such as brand hate and brand avoidance and different factors that leads to anti consumption. So the aim of this study was to examine the impact of product levels factors (unmet expectations, perceived deception and negative past experience) on brand avoidance. The study used quantitative approach. The data is obtained by 280 smart phones users of twin cities of Pakistan. Statistical analysis was conducted. Results suggested that product levels factors have significant influence Brand avoidance; results further suggested that Brand hate also mediate the said relationships. Hence all proposed hypothesis were accepted.

This study aimed to identify the effect of the characteristics of the Board of Directors (the size of the Board of Directors, Duality of the Board of Directors, and the balance between executive and non-executive members of the Board of Directors, Board independence, the experience of the Board of Directors) on the delay of the issuance of the audit report. The sample of the study was (16) listed companies on the Egyptian Stock Exchange during the period (2013-2016). The required data were obtained from the published annual reports of the sample companies on the Egyptian Stock Exchange website. Multiple regression analysis was used to test the hypotheses of the study; the study reached the most important results of the impact of the Board size, Board independence and the experience of the Board of Directors to delay the issuance of the independent audit report. One of the most important recommendations of the study is the need for legislation at the local and global level that enhances the characteristics of the board of directors in companies and its impact on delaying the issuance of the independent audit report so that it becomes mandatory for companies which in turn enhances the credibility and reliability of the financial statements, In addition to Conduct more future studies on the same topic of research for its importance.

In financial markets, for the purpose of forecasting the future trend of stock prices, technical analysis tools are used, with the tools of the analysis including harmonic patterns, time tools and technical indicators. Due to the fact that technical indicators play a very important role in predicting the future trend, they also confirmed the results of other technical models and instruments, so these indicators have a great importance in technical analysis. Traders of financial markets are faced with a wide range of these technical indicators, so that the accuracy of each of them is not specified, as well as many traders which used them tactfully and effortlessly, so, in this study, using individual machine learning algorithms, we determined the significance of each of these indicators. Also, the ensemble learning algorithm has been developed with the goal of increasing predictive efficiency. In the forthcoming study, before entering into the machine learning discussion, 12 popular indicators are ranked by market participants by the VIKOR method. Also, with using Decision Tree, Artificial Neural Network, Support Vector Machine and Logistic Regression, the importance of each indicator based on precision Specified nose and output values   have been calculated. Further, the ensemble learning model has been developed with the aim of increasing the efficiency and accuracy by the optimization technique and the results of this model have been compared with the Weighted Majority Voting method. The results showed that OBV, CCI and EMA indicators are very important. Also, the results of machine learning indicated the superiority of the results of the SVM method in prediction accuracy.

In this paper we study the effectiveness of artificial credit scoring models in predicting SMEs default. We use a unique accounting dataset of small business loans granted by one of four systemic Greek Banks during expansion period. Comparing a neural network model (multilayer perceptron) and a decision tree model with the credit scoring model applied by the bank, we find that the bank’s model had the relative worse performance in predicting loans default. Moreover the effectiveness of all models decreased significantly during the recession, indicating that the loan performance is no longer depended only on the quality of the borrowers but also on the economic conditions of the country.

The key resource of any business is all around perceived brand that theoretically impact item or administration decision over contenders mark or brand. This social resource is a major and focal idea in the advertising of items and administrations particularly in promoting indigenous eateries (restaurants). Building steadfastness by means of interests in brand value would then give one mode to perceiving the estimation of current clients, and the significance of giving proceeding with administration to them so as to hold them at bay. The general target of this exploration was to research how brand personality (equity) of indigenous restaurants impacts client decision(s). The examination was directed on forty five (45) respondents, containing staff and clients of indigenous restaurants in Accra Business Centre. The specialists utilized non-probability examining (Purposive Sampling) in testing out the respondents. The examination results were broken down by utilizing SPSS and Microsoft Excel programming. The outcomes from the examination uncovered that on the diverse measurements of administration quality there are holes between client’s desires and impression of the considerable number of factors researched on. This means that the customers are not fully satisfied about the service quality at indigenous restaurants in Accra Business Centre most are not aware about brand quality and equity that major components in indigenous restaurants operation. Despite the fact that it could be inferred that indigenous restaurants in Accra Business Centre had to some degree utilized branding practices and offer support of their best of capacity, the specialists trust significantly more should be done and gave the accompanying proposals. That the indigenous restaurants in Accra Business Centre should discover inventive methods for separating themselves from others, find innovative methods for imparting their indigenous eateries mark, prepare administration cum workers and in addition teaching them on marking hones. Clients by and large need instruction on brand and brand components and standard administration components accessible in the hospitality industry. These will empower them request better administrations and have their necessities met.

The article examines the theoretical and practical aspects of the Strategy of Uzbekistan’s actions in the development of the export of textile products. It analyzes: the export potential of the republic; strategies of «UZTEKSTILPROM» used for the development of the international textile market; modern directions of development of marketing strategies for the development of textile innovations, branding, fashion industry, product design, international quality standards, etc. are disclosed. Suggestions for further diversification of the sewing and knitting assortment of exported products and developing the textile market of the European Union and other countries are recommended.

The purpose of current study is to investigate the influence of brand attitude on customers’ purchase intention. Population was customers of branded modular kitchen in Chennai city. Using a self-administrated questionnaire 220 respondents were asked to answer the survey employing convenience-sampling method. The results indicated that advertising on print media and social media have significant impact on brand attitude. Further, brand attitude has a significant influence on purchase intention of consumers.

Social Media is an interactive network that is Internet based and developed for the sharing and engaging purposes. Sharing can be of an idea, information, expression, career interest, or data like images, videos, or files etc. via the networks or virtual communities. Now days, social media communities defines the future of brand as young generation took deep interest into the low & high involved communities. Social media use to create communities online are recognized as a vital aspect of a brand strategy, enabling business progression through a computer mediated marketing environment (CMME). In comparison, there are far less studies conducted by researchers or analysts which look into the impact of social media on brands classed as ‘luxury’. The survey conducted was designed to find correlation between brand image in technology-based marketing environments, and the use of social media, determining the impact it has. Taking numerous reliable perspectives from well-known literature sources, predominantly on the topics of information management, communication strategies and marketing, this chapter details the effect of social media on consumers’ perceptions of luxury fashion brands. This analysis and research clarifies social media’s influence on brand reputation, particularly in the sector of marketing alongside current technology. The purpose of writing this paper is to develop community consequences, antecedents’ conceptual framework, and branding of online communities with the help of virtual communities and brand communities by the integration of extant literature. The informative motive, social integration motive, entertainment motive, self-discovery motive, and social enhancement motive are the conceptual frameworks. Consequences of moral responsibility, shared rituals, and kind are the pillars of traditions among members of the all online community consequences.

Fraud and fraudulent activities has affected many privately and publicly owned entities and in most causes the effect is felt more by the SMEs. So, this study attempted to investigate the role of internal control system in mitigating embezzlement and payroll fraud in SMEs. Four departments in ten different SMEs in Obio/Akpor Local Government Area of Rivers State, Nigeria were selected and structured questionnaires were distributed. Six null hypotheses were formulated and tested using regression at 5% level of significance using SPSS. Based on the regression analysis results all the six null hypotheses were rejected and the alternative hypotheses of significant relationship were accepted. The study also revealed that increase in segregation of duty; internal check and proper procedure for authorization will cause a reduction in embezzlement and payroll fraud in SMEs. We then recommended that internal control system should be installed and strengthened in all SMEs.

This article investigates the relationship between some financial criteria and dividend payout policy choices of Tunisian firms’ context. Specifically, we examine whether the determinant the firm characteristics affect the firms’ policy choices to pay dividend. Overall, this research adds to our understanding of firms’ dividend payout policy choices. It shows that the all included variables present strongest motivation to the dividends payout choice. The results also suggest that good financial performers are more likely to pay dividends more regularly. First, evidence on the relationship between the various types of financial characteristics and firms’ choice of dividend payout frequencies should be useful to investors. Second, the findings of this study provide positive effects of firm performance, total of sales, firm value, and firm growth level on the dividend payout frequencies. The analysis indicates that dividend policy is related to firm value and there is a positive association between the firm’s share pare price value and the dividend policy payout.