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With 68 countries and international organizations signed up to and participating in the Belt and Road Initiative (BRI), the Chinese business community is playing an increasingly important role in the global economy. The number of Chinese-owned businesses within the top 50 of the Fortune Global 500 list has tripled from four in 2012 to 12 in 2017. With a sample of 24 out of the top 25 market capitalization Malaysian construction sector listed companies from 2012 to 2017, the random effects panel data regression model (REM) is applied. Results reveal that only the percentage of Chinese equity ownership (COWN) and the percentage of Chinese directors on corporate boards (CDIR) have significant relationships with companies’ profitability measure of return on assets (ROA). Chinese CEOs (CCEO) can only improve a company's profitability after two years at the top of the management team. One of the main implications of this research is that COWN and CDIR should not be restricted by the government and indigenous protectionist groups because Chinese equity owners and directors can capitalize on their multi-lingual capabilities to build closer interpersonal ties and networking (\"guanxi\") with business partners from China and other BRI countries.

This study examines the effect of lending on Micro, Small and Medium Enterprises (MSMEs) on the profitability of commercial banks in Indonesia. The profitability is measured as Return-on-Assets (ROA) and Return-on-Equity (ROE). It covers the period of 2011 to 2014 using a panel data regression. It finds that MSME loans have a positive impact on ROE. Other internal factors that significantly influence the profitability of banks are MSME’s NPL (non performing loan), the operational efficiency ratio (OER) and loan-to-deposit ratio (LDR), while external factors that significantly influence the profitability of banks are inflation, Gross Domestic Product (GDP) growth and the Bank Indonesia (BI) rate. 

Saudi Arabia’s capital market is highly concentrated due its regulators’ visible role. This study analyses the regulators’ role on the return on assets (ROA) and return on equity (ROE) to examine their impact on the capital market’s growth. Variables including institutional ownership, government ownership, foreign ownership and capital requirements were examined. Data was collected through the TASI Stock Market. The study included a panel dataset to observe 171 private and public listed companies by using the cross-sectional data from 2010 to 2014. Findings illustrated that company ownership concentration had a positive relationship in improving company’s performances, but foreign ownership had minimum significance. Similarly, ROA and ROE had a positive relationship with capital requirements. For various Saudi private and public listed companies, it is important to pay attention to capital market regulation as it plays a crucial role in improving company performance.

Purpose This study aims to investigate the impact of the accounting and auditing organisation for Islamic financial institution (AAOIFI) governance disclosure on the performance of Islamic banks (IBs). Design/methodology/approach The ordinary least squares regression model was used to test the impact of AAOIFI governance disclosure on the performance of 126 IBs from 8 countries that mandatorily adopt the AAOIFI standards for three years (2013–2015). In this regression model, return on asset (ROA) and return on equity (ROE) are the dependent variables, while AAOIFI governance disclosure is the independent variable. Corporate governance mechanisms, firm characteristics, year dummy and country dummy are used as control variables. Findings This paper found an insignificant relationship between AAOIFI governance disclosure and IBs performance. Research limitations/implications This study highlighted the implication that the current research may help IBs and encourage them to disclose more information in annual reports, especially those related to AAOIFI governance standards because following good corporate governance leads to good financial performance. The major limitation of the paper is that it is only focussed on two measurements of bank performance – ROA and ROE; it would be good to use other firm performance measures, such as profit margin. Originality/value This study provides new empirical evidence on the impact of AAOIFI governance disclosure on IBs performance.

This study aims to determine the bank's performance in terms of the risk profile, income, and capital aspects of all banks in Indonesia in 2015-2019. This type of research is quantitative with the analysis technique used is the panel data regression technique to determine whether there is a significant effect of one dependent variable (dependent) and more than one independent variable (independent). The ratio is measured by credit risk (financing), liquidity risk is proxied by FDR (Financing Debt Ratio), while asset quality is stated by NPF (Non-Performing Financing), company size as measured by total assets, measured by profitability analysis ROA (Return On Assets) Meanwhile, capital is measured by CAR (Capital Adequacy Ratio), this data shows a relationship with the financial ratio indicator of bank profitability in Indonesia. . The population in this study were all banking companies listed on the Indonesia Stock Exchange for the period 2015-2019. Based on the research that has been done, it can be concluded that FDR, CAR, and NPF have a positive effect on ROA.

Previous literature revealed that corporate governance (CG) attributes enhance firm performance. However, scant empirical research is available on how the CG attributes improve the intellectual capital (IC) efficiency. To fill this gap, the present study explores the effect of CG on IC efficiency. This study also intends to explore the moderating role of profitability on the nexus of CG and IC to identify whether it affects physical and intellectual capabilities. Using the census sampling technique, this study utilized the panel data of services firms in Pakistan over the period 2016–2020. The study adopted Pulic’s model for computing IC efficiency, i.e., the value-added intellectual capital coefficient model. Fixed-effect model and two-stage least squares were utilized for the regression analysis. The study’s findings revealed that independent directors, the board size, audit committee, and remuneration committee have a significant negative relationship with IC efficiency. CEO duality has demonstrated a significant positive nexus with IC efficiency. Interestingly, the negative coefficient of audit and remuneration committees becomes positive with the moderation of profitability. This study adds to the literature on the vital role of CG in fostering IC efficiency. The findings of this study might be helpful for the policymakers, practitioners, and researchers to put in place a solid corporate governance structure that enhances physical and intellectual capabilities.

The profitability of insurance companies has been the focus of several studies within the rise of economies across the countries worldwide. This study aimed to identify determinants of profitability of insurance companies in Ethiopian. The study used nine insurance companies selected by purposive sampling technique among the total 17 insurance companies in Ethiopia from period of 2011 to 2020 based on their establishment. Descriptive, causal research design and quantitative research approach were adopted in carrying out this study. Classical linear regression model under estimation of ordinary least square was employed to identify the determinants of profitability of insurance companies in Ethiopia at 5% level of significance. The classical linear regression model revealed that variable age of the company, tangibility of an asset, size of the company, managerial efficiency, leverage ratio, premium growth and GDP have a positive coefficient relationship with return on asset while loss ratio and inflation have a negative coefficient relationship with return on asset. On the other hand, age of the company size, managerial efficiency, leverage ratio, liquidity ration inflation and premium growth have statistically significant at 5% confidence interval level, whereas the other variables such tangibility of asset and GDP have no statistical significance at 5% confidence interval level. The insurance companies' previous profit, age of the company, company size, managerial efficiency, leverage ratio, liquidity ratio, loss ratio, premium growth and inflation rate variables are significant key drivers of profitability of Ethiopian insurance companies. Giving due attention to the sector in line with key factors affecting the profitability will improve the overall performance of the insurance companies in Ethiopia.

The aim of this research is to analyze the influence of CSR which will be viewed from CSR disclosures carried out by the company and GCG PROXIED by institutional ownership, managerial ownership and an independent board of commissioners on the company's financial performance. The population in this research is manufacturing companies listed on the BEI in 2019 - 2021. Sampling used the purposive sampling method that collected 37 companies. The analysis was multiple linear regression analysis. The results of this research indicate that corporate social responsibility, institutional ownership and managerial ownership do not affect on financial performance. Independent board of commissioners has a positive effect on financial performance. The results of this research are expected to provide the government an evaluation material regarding corporate social responsibility regulations.

Objective: This study aims to test whether life cycle theory is relevant in the era of the Covid-19 pandemic crisis. Specifically, whether the contributed capital mix has a significant effect on dividend policy.   Theoretical framework: In this study, we tested the life cycle theory and whether it is relevant to the COVID-19 pandemic situation. The dividend policy of a corporation should be determined by where it is in its life cycle. Mature, well-established businesses usually give dividends.   Method: We studied 66 companies in the non-cyclical consumer sector listed on the Indonesia Stock Exchange during the pandemic period from 2020 to 2022. The dependent variables used in this study are in the category of dividend payers and non-dividend payers. As for the independent variables, we use the variables return on assets, sales growth, rete, MarCap, Papen, teta, and cash holding. We use the logistic regression method with the data panel.   Results and conclusion: It is statistically found that life cycle theory is relevant to some contributed capital mixes such as rete, MarCap, Papen, and cash holding. Meanwhile, ROA, SGR, and teta have no significant effect on dividend policy paying dividends or not but still have a positive relationship direction.   Implications of the research: The life cycle hypothesis is being tested in the context of the pandemic era in this investigation. A better knowledge of how company financial decisions are impacted by economic crises may result from the results, regardless of whether they confirm or refute the life cycle theory. In terms of strategic financial planning, the research may provide financial managers with useful advice. It will assist them in understanding how to modify capital structure and dividend policies in response to economic shocks such as the COVID-19 pandemic.   Originality/value: Studying Life Cycle Theory in the context of a pandemic enhances the research's theoretical components. It exhibits the willingness to adapt well-established ideas to unusual and intricate circumstances, which may result in a more thorough comprehension of the dynamics underlying corporate financial decisions. Objetivo: Este estudo tem como objetivo testar se a teoria do ciclo de vida é relevante na era da crise pandêmica da Covid-19. Especificamente, se a combinação de capital contribuído tem um efeito significativo sobre a política de dividendos. Referencial teórico: Neste estudo, testamos a teoria do ciclo de vida e se ela é relevante para a situação da pandemia da COVID-19. A política de dividendos de uma empresa deve ser determinada pelo momento em que ela se encontra em seu ciclo de vida. Empresas maduras e bem estabelecidas geralmente distribuem dividendos. Método: Estudamos 66 empresas do setor de consumo não cíclico listadas na Bolsa de Valores da Indonésia durante o período pandêmico de 2020 a 2022. As variáveis dependentes usadas neste estudo estão na categoria de pagadoras de dividendos e não pagadoras de dividendos. Quanto às variáveis independentes, usamos as variáveis retorno sobre ativos, crescimento de vendas, rete, MarCap, Papen, teta e retenção de caixa. Usamos o método de regressão logística com o painel de dados. Resultados e conclusão: Foi constatado, estatisticamente, que a teoria do ciclo de vida é relevante para algumas combinações de capital contribuído, como rete, MarCap, Papen e manutenção de caixa. Enquanto isso, ROA, SGR e teta não têm efeito significativo sobre a política de dividendos, pagando ou não dividendos, mas ainda têm uma direção de relacionamento positiva. Implicações da pesquisa: A hipótese do ciclo de vida está sendo testada no contexto da era da pandemia nesta investigação. Os resultados podem proporcionar um melhor conhecimento de como as decisões financeiras da empresa são afetadas pelas crises econômicas, independentemente de confirmarem ou refutarem a teoria do ciclo de vida. Em termos de planejamento financeiro estratégico, a pesquisa pode fornecer conselhos úteis aos gerentes financeiros. Ela os ajudará a entender como modificar a estrutura de capital e as políticas de dividendos em resposta a choques econômicos, como a pandemia da COVID-19. Originalidade/valor: O estudo da Teoria do Ciclo de Vida no contexto de uma pandemia aprimora os componentes teóricos da pesquisa. Ela demonstra a disposição de adaptar ideias bem estabelecidas a circunstâncias incomuns e complexas, o que pode resultar em uma compreensão mais completa da dinâmica subjacente às decisões financeiras corporativas. Palavras-chave: combinação de capital contribuído, política de dividendos, teoria do ciclo de vida, retorno sobre o ativo.

A significant number of studies have been made in the area of agricultural economics; however, there is a paucity of work that investigates factors or determinants which influence the financial performance of agro cooperatives. This paper investigates determinants of financial performance for the United States (U.S.) agricultural cooperatives for the period 2009–2017. By using the United States Department of Agriculture (USDA) database, we created a sample of 37 U.S. agro cooperatives. For analysis, we used panel regression analysis as it is suitable to deal with fixed effect or random effect error component presented in the model. Finding states that the U.S. agro cooperatives are found highly sensitive to economic policy uncertainty. The results provide evidence of a negative relationship between size and profitability. Moreover, the impact of growth and capital intensity is also reflected in the return on asset (ROA). In this study, we considered ROA as a proxy for firm performance. Implications and suggestions for further new research are also discussed.