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This study aims to examine the effect of company size on social responsibility disclosure. In addition, this study examines the president director's busyness and political connections in moderating the association between company size and disclosure of corporate social responsibility.

The data used in this study were secondary data which included 1,165 observations (company-year). The analysis technique used was multiple regression method and the analysis was carried out by employing STATA software.

Researchers found that company size has a positive effect on social responsibility disclosure. The busyness of the president directors and companies connected to politics significantly weakens the association between company size and disclosure of social responsibility.

This study uses only one measure of the driving force of social responsibility disclosure

This study contributes to the social responsibility literature by examining the effect of company size on social responsibility. Information on social responsibility disclosure has been carried out by companies in Indonesia; however, it is indicated that only large companies provide sufficient information on social responsibility.

Stakeholders can find out information on social responsibility carried out by the company.

Companies with busy CEOs and politically connected firms weaken the association between company size and disclosure of social responsibility.

The purpose of this paper is to determine the factors that affect Industry 4.0 applications, the expected impacts of Industry 4.0 applications in companies and to analyze the importance of these factors and the importance of expected impacts correlatively.

This paper provides an empirical analysis of the factors affecting the adoption of Industry 4.0 transformation and its impacts on the companies. The paper is based on 103 valid answers to a questionnaire-survey distributed among companies in Turkey. The Pearson correlation analysis was conducted to determine the correlation between independent variables and dependent variables. Regression analyses were used to test the proposed hypotheses. A multiple regression analysis was used to investigate the causal relationship between independent and dependent variables. Linear regression method and stepwise regression method was employed for regression analyses. The factors that influence Industry 4.0 applications were determined as company size, technological level of products, budget allocation for R&D department, level of lean applications, level of agility/flexibility and level of automation; and the expected impacts of Industry 4.0 applications were determined as traceability of production processes, traceability of supply chain, flexibility of supply chains, communication between the partners of supply chain, productivity, real-time data analysis, integration between companies and integration in the company according to the literature review

The results of this research study revealed that, there is a stronger relationship between level of Industry 4.0 transformation and level of automation than there is between Industry 4.0 transformation and the other independent variables. From the analyses conducted, it can be stated that budget allocation for R&D and level of lean applications and level of automation had greater impacts on Industry 4.0 transformation than company size has. The independent variables included in the regression analysis had a positive effect on Industry 4.0 transformation of companies. However the effects of company size, technological level of products and level of agility/flexibility on Industry 4.0 transformation was weak. When the impacts of Industry 4.0 on companies were analyzed, it can be stated that there is a stronger relationship between Industry 4.0 transformation and real-time data analysis, traceability of production processes, integration in companies and productivity than there is between Industry 4.0 transformation and integration between companies, traceability of supply chains, flexibility of supply chains and communication between the partners of supply chain. It was determined that Industry 4.0 transformation generally impacts internal factors of company, while Industry 4.0 had limited impacts on the supply chains.

Although there are studies that separately investigated the factors affecting Industry 4.0 transformation and the impacts of Industry 4.0 transformation on companies, the present study provides important contributions to the literature in terms of considering the importance levels of the factors affecting Industry 4.0 transformation and the importance level of impacts of Industry 4.0 transformation on companies as a whole and in relation to each other.

Since the UK Companies Act 1981, different reporting standards have developed for different classes of company to reduce the reporting burden on non-listed companies. There are now different regimes for listed, large private, medium-sized, small and micro companies. This strategy raises the issue of whether earnings quality across the different classes of company is comparable. The paper aims to discuss this issue.

The paper uses the smoothness of earnings to measure reporting quality across the different types of companies from 2006 to 2013, based on 514,000 observations. Smoothness is an indicator of poor quality.

The authors find that listed companies have the highest earnings quality, closely followed by small and micro companies. In contrast, large private and medium-sized companies have much lower earnings quality. Overall, the authors find companies which switch between reporting regimes have lower earnings quality. The authors also find that earnings quality is not affected by the small company exemption from audit.

Companies filing abbreviated accounts are excluded since they do not file an income statement. The recent revisions to UK GAAP (FRS 102 and FRS 105) are not examined due to insufficient data.

The Financial Reporting Council’s (FRC) strategy of reducing the financial reporting and auditing obligations for small companies seems not to have significantly affected earnings quality. However, the FRC may need to review the reporting requirements of large private and medium-sized companies and also the option of companies to switch between reporting regimes; in these settings earnings quality appears to be weaker.

The paper studies the effect of earnings quality across the different reporting regimes in the UK. Novel and important features of the study are that the sample covers a wide variety of small and micro companies which have not been analyzed previously; the results are disaggregated by year, for assurance that the results are not driven by a single rogue year; and the authors also address the small company exemption from audit, and the flexibility of non-listed companies to switch between regimes.

The study visualizes the link between environment accounting & triple bottom line, quantitative environmental reporting & standard method, voluntary environmental disclosure & legal requirement, size of company & volume of environmental disclosure, material flow analysis & life cycle assessment to achieve sustainable development in Bangladeshi corporation. Therefore, the purpose of the study is to investigate the role of these factors to achieve sustainable development in Bangladeshi corporation. To investigate the role of these factors, ten factors that significantly contribute to achieve sustainable development were determined. A set of closed-minded questionnaire was developed on the basis of these factors to collect the data from employees & employers. Questionnaire was administered by using statistical tools such as matrix, cross tabulation & Paired Samples Tests as a data collection tool and analyses. Research finding shows that sustainability of corporation was associated with the performance of economic, social, and environment. Other factors like quantitative environmental reporting, standard method, voluntary environmental disclosure, legal requirement, size of the company, volume of environmental disclosure, material flow analysis & life cycle assessment were found that they worked as a complement to enhance the performance of economic, social, and environment to achieve sustainable development in Bangladeshi corporation.

The purpose of this paper is to test the influences of audit committee’s and company’s characteristic on intellectual capital disclosure (ICD) among the LQ45-listed companies in Indonesia Stock Exchange (BEI) between 2013 and 2014.

The paper employed multiple linear regression and saturation sample as the analysis methods.

The findings showed that size of audit committee does not significantly influence ICD; meeting frequency of audit committee positively influences ICD; and company size does not influence ICD positively. On the other hand, profitability does not significantly influence ICD; leverage has negative and significant influence on ICD; and the type of industry does not significantly influence intellectual capital disclosure.

As there are few ICD studies, this research will surely add ICD antecedents to literature.

This paper aims to define the efficiency achieved by urban transport companies in Spain concerning the resources they use, considering the type of management used for implementation, public-private, and size.

This study consisted of an analysis of the efficiency of 229 public-private urban transport operators during the period 2012–2021 using Data Envelopment Analysis, the Malmquist Index and inference estimators to determine productivity, efficiency change into Pure Technical Efficiency Change (PTECH), and scale efficiency change.

Based on the efficiency analysis, the authors concluded that of the 229 companies studied, more than 35 were inefficient in all analysed periods. Considering the sample used, direct management is considered significantly more efficient. It cannot be concluded that the size of these companies influences their efficiency, as the data show unequal development behaviours in the studied years.

This study provides arguments on whether there is a significant difference between the two types of management in the urban transport sector. It also includes firm size as a study variable, which has not been previously considered in other studies related to urban transport efficiency. Efficiency should be a crucial factor in determining funding allocation in this sector, as it encourages operators to optimize and improve their services.

The purpose of this paper is to examine the correlation between firm size, growth and profitability along with other firm-specific variables (like leverage, competition and asset tangibility), macroeconomic variable (like GDP growth-business cycle) and stock market development variable (like MCR).

Using the COMPUSTAT Global database this work uses panel dynamic fixed effects model for nearly 12,001 unique non-financial listed and active firms from 1995 to 2016 for 12 industrial and emerging Asia–Pacific economies. This interrelationship was also examined for small, medium and large size companies classified based on three alternate measures such as total assets, net sales and MCR of firms.

The persistence of profits coefficient was found to be positive and modest. There is evidence of a negative size-profitability and positive growth-profitability relationship suggesting that initially profitability increases with the growth of the firm but eventually, overtime, gains in profit rates reduce, as size increases indicting that large size breeds inefficiency. The relationship between firm's leverage ratio and its asset tangibility is found to be negative with profitability. The business cycle and stock market development variables suggest a positive relationship with the profitability of firms. However, the significance of estimated coefficients was mixed and varied among different selected Asia–Pacific economies.

The study has economic implications on issues such as industrial concentration, risk and optimum size of firms for practicing managers of modern enterprise in emerging markets.

The analysis of the relationship between the firm size, growth and profitability is uniquely determined under a dynamic panel fixed effects framework using firm-specific variables along with macroeconomic and financial development determinants of profitability. This relationship is estimated for a large and new data set of 12 industrial and emerging Asia–Pacific economies.

本研究擬探討公司的規模、成長和盈利能力之間的關係， 同時亦涵蓋公司特有的其它變量 （如愩杆作用， 競爭和資產的有形性）， 宏觀經濟變量 （如國內生產總值增長與景氣之循環）， 以及股市發展變量 (如MCR) 。

本研究以COMPUSTAT 全球資料庫、使用動態面板固定效應模型，涵蓋幾近12001間獨特的、非金融上市及活躍的公司、覆蓋期由1995年至2016年，涉及12個工業及新興的亞太經濟體。這相互關係分析研究亦於大、中及小型企業內進行，而這些企業就規模方面的分類是基於三個交替的測量而釐定的，如總資產、銷售淨額、以及企業的MCR。

研究發現、利潤係數的持續性是正且適中不強的。有證據顯示、規模的大小與盈利能力是負相關的，而增長與盈利能力則為正相關；這暗示盈利能力初時會因企業的成長而增強，但隨著時間的推移最终當規模增大、利潤率的增長會下降，這提示我們：大的規模會導致效率低下。企業的杠桿比率與其資產有形性的關聯被發現與盈利能力成負相關。經濟週期及股市發展變量暗示與企業的盈利能力之關聯為正相關。唯估計係數的意義會因被挑選之各個不同亞太經濟體而有異和不統一的。

本研究對在新興市場的現代企業內工作的業務經理有其實際作用，因研究為他們在業務問題如產業集中度、危機、公司的最佳規模等問題上提供了經濟方面的啟示。

本研究分析公司規模、成長與其盈利能力的關係時，獨特之處是採用了動態面板固定效應模型，並於應用盈利能力的宏觀經濟和金融發展的決定因素的同時，也使用了企業特有的變量。而這關係的分析研究涵蓋12個工業及新興的亞太經濟體的龐大且新的數據集。

The purposes of this paper are 1) to develop model of long term financial health for logistics companies in Thailand 2) to identify factors that determine long term financial stability. Many researchers currently provide factors affecting financial health. Most factors refer to financial ratios, not many non-financial ratios such as age and size have been mentioned. This paper considers both financial and non-financial ratios that affect financial performance of Logistics companies in Thailand. The study has covered some interesting non-financial ratios such as Nationality of Shareholders, type of network in Logistics Company, growth rate (consisted of sales growth rate/profit growth rate/asset growth rate / Liability growth rate) and variable of growth rates. The target group is 110 logistics companies in Thailand enlisted from Department of International Trade Promotion Ministry of Commerce, Royal Thai Government. The group is divided into three categories according to financial health of company; Healthy financial, Unhealthy (Distress) and normal situation. The Multidiscriminant Analysis (MDA) is applied to analyze the differentiations among the three categories. Significant variables from MDA will be used as the independent variables for Multimonial Logistic Regression Analysis (MLRA) to identify factors that determine long terms financial stability. This paper find CF/D, RE/TA, BE/TL, Size, Age, Type of network, Nationality of Shareholders and Number of Shareholders are significant factors determine long term financial stability of Logistics company in Thailand.

There are many studies supporting that logistics service quality affects on customers satisfaction and these satisfied customers have a strong repurchase intention in consumer products. However, a few studies involving Industrial products examined these relationships. Therefore, the main purposes of this study are (1) to empirically examine logistics service factors influencing on the customers’ satisfaction and repurchase in industrial purchasing, (2) to clarify the differences of service factors between customers satisfaction and repurchase in industrial purchasing process, and (3) to analyze the influence of these factors on the customers’ satisfaction depending on the size of company. As a result of an analysis of survey data, this study found the followings. (1) the factors affect customer satisfaction and the factors affect repurchase intention are different from each other; 5 factors (timeliness, order quality, personnel intimacy, personnel quality, order release quantities) for customer satisfaction and 6 factors (timeliness, order period, personnel quality, order quality, information factor, order release quantities) for repurchase intention. (2) the relationship between order release quality factor and customer satisfaction was differ depending on the company size. The large companies showed a stronger relationship than the smaller company did. (3) the positive linear relationship between customer satisfaction and repurchase intention was identified also in industrial purchasing.

The purpose of this study is to examine the nexus between corporate characteristics and timeliness of financial reporting in Saudi Arabia. Specifically, this study investigates the relationship between financial reporting timeliness and both corporate size, profitability, leverage and institutional ownership.

A sample of 67 of nonfinancial companies listed in the Saudi market during the period 2015–2018 was used. Multivariate regression analysis was performed to analyze the relationship between the four corporate characteristics and timeliness of financial reporting.

The findings revealed that financial reporting timeliness is significantly correlated with three of the corporate's characteristics, which are company size, profitability and leverage, while there is no significant effect of institutional ownership on the timeliness of financial reporting.

The findings of this study may not be generalizable to all companies listed in the Saudi market as a result of limiting the study to nonfinancial companies and excluding financial companies from the sample. Future research may explore the determinants of the timeliness of these companies' financial reporting.

Given the significant interest expressed by investors, regulators and researchers in the field of financial reporting timeliness, especially in emerging markets where financial reports are almost the main and only source of information, this study highlights the role that corporate characteristics play in influencing the financial reporting timeliness in Saudi Arabia as one of emerging markets.

Despite the importance of financial reporting timeliness, there are very few studies that have examined this issue in Saudi Arabia. This study contributes to bridging this gap by examining the relationship between the corporate characteristics and the timeliness of financial reports.