Zhu, Yidan, Mustafa Kamal, Ernawati, Gao, Guosheng, Ayub Ahmed, Alim Al, Asadullah, A B M, Donepudi, Praveen Kumar. (1400). Excellence of financial reporting information and investment productivity. هنرهای کاربردی, 12(1), 75-86. doi: 10.22075/ijnaa.2021.4659
Yidan Zhu; Ernawati Mustafa Kamal; Guosheng Gao; Alim Al Ayub Ahmed; A B M Asadullah; Praveen Kumar Donepudi. "Excellence of financial reporting information and investment productivity". هنرهای کاربردی, 12, 1, 1400, 75-86. doi: 10.22075/ijnaa.2021.4659
Zhu, Yidan, Mustafa Kamal, Ernawati, Gao, Guosheng, Ayub Ahmed, Alim Al, Asadullah, A B M, Donepudi, Praveen Kumar. (1400). 'Excellence of financial reporting information and investment productivity', هنرهای کاربردی, 12(1), pp. 75-86. doi: 10.22075/ijnaa.2021.4659
Zhu, Yidan, Mustafa Kamal, Ernawati, Gao, Guosheng, Ayub Ahmed, Alim Al, Asadullah, A B M, Donepudi, Praveen Kumar. Excellence of financial reporting information and investment productivity. هنرهای کاربردی, 1400; 12(1): 75-86. doi: 10.22075/ijnaa.2021.4659

Excellence of financial reporting information and investment productivity

International Journal of Nonlinear Analysis and Applications
مقاله 7، دوره 12، شماره 1، مرداد 2021، صفحه 75-86    اصل مقاله (137.1 K)
نوع مقاله: Research Paper
شناسه دیجیتال (DOI): 10.22075/ijnaa.2021.4659
نویسندگان
Yidan Zhu* 1؛ Ernawati Mustafa Kamal1؛ Guosheng Gao2؛ Alim Al Ayub Ahmed3؛ A B M Asadullah4؛ Praveen Kumar Donepudi5
1School of Housing, Building and Planning, Universiti Sains Malaysia (USM), Malaysia
2School of Physics, Universiti Sains Malaysia (USM), Malaysia
3School of Accounting, Jiujiang University, Jiujiang, Jiangxi, China
4Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia (IIUM), Malaysia.
5Enterprise Architect, Information Technology, UST-Global, Inc., Ohio, USA
چکیده
Objective –This study intends to examine the relationship between investment efficiency and financial information excellence. The study is also examining the moderating impact of sustainability on the relation between excellence in financial information and investment productivity. Methodology –The cumulative measurements are 668 firm-years and are made up of 257 subsamples of underinvestment and 411 sub-samples of overinvestment. This study may find no proof on the moderating effect of diversification on the relation between excellence in financial information and efficiency in investment. In the years 2016 to 2019, our samples are companies listed on the Dhaka Stock Exchange. Findings – The results indicate that financial information reporting quality (both for overinvestment and underinvestment sub-samples) has a positive association with investment performance. Although the evidence is not consistent across sub-samples, the test findings on the relationship between diversification and efficiency of investment appear to indicate a negative and substantial relationship between diversification and efficiency of investment. Research limitations/implications – The study finds no research investigating financial information quality and the productivity of investments. Moreover, it also discusses the regulating consequence for diversification on the correlation concerning financial knowledge and productivity of investment, which has not been examined in current studies as well. Originality/value – This research fills a void in the literature by providing understandings into performs followed by Bangladeshi companies in diversification effects in investment productivity.This study also has major consequences in providing additional proof of the connection between financial information and productivity of investment.
کلیدواژه‌ها
financial expansion؛ financial information؛ investment adeptness
مراجع
آمار
تعداد مشاهده مقاله: 17,293
تعداد دریافت فایل اصل مقاله: 10,323
دانشگاه سمنان
پیوندهای مفید
آمار
تعداد نشریات22
تعداد شماره‌ها718
تعداد مقالات10,319
تعداد مشاهده مقاله72,323,695
تعداد دریافت فایل اصل مقاله64,046,966