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All Journal JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT
Rahman, Matiur
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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IMPACT OF TOTAL ASSET TURNOVER RATIOS ON EQUITY RETURNS: DYNAMIC PANEL DATA ANALYSES Patin, Jeanne-Claire; Rahman, Matiur; Mustafa, Muhammad
Journal of Accounting, Business and Management (JABM) Vol 27 No 1 (2020): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (313.302 KB) | DOI: 10.31966/jabminternational.v27i1.559

Abstract

This paper is an empirical exploration of the impact of total asset turnover ratios on stock returns of 1961 US public firms in different types of industries from 2001 to 2015. Stock prices are significantly influenced by operating performance of a company in efficiently utilizing its assets. For that matter, operating efficiency (as measured by total asset turnover ratio) plays a role in portfolio investment decisions. Pedroni?s heterogeneous panel co-integration procedures, associated bivariate error-correction model (ECM), dynamic ordinary least squares (DOLS) and generalized method of moments (GMM) are applied. Both stock returns and total asset turnover ratios in levels are nonstationary with I (1) behavior. Subsequently, both variables are found cointegrated. The panel ECM estimates suggest convergence of variables toward long-run equilibrium at moderate pace with short-run interactive positive feedback effects. Again, both DOLS and GMM estimates reveal short-run contemporaneous positive effects of total asset turnover ratios on stock returns in levels. In view of the findings of this study, firms should strive to improve operating efficiency, among others, to enhance competitiveness and thereby to boost their stock prices for rewarding shareholders. 
Influences of Gender, Age and Income Differences on Consumers’ Purchase Items Rahman, Matiur; Turpin, Lonnie; Al Emran, Md.
Journal of Accounting, Business and Management (JABM) Vol 31 No 1 (2024): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v31i1.975

Abstract

This paper studies whether gender, age and income differences matter for in-store purchases of selected non-durable and durable consumer goods in the Southwest region of the State of Louisiana. Primary data are collected by face-to-face interviewing of randomly selected adult population within the age groups 15 years to 64 years, and above. Using the collected primary data for categorical variables, -tests are implemented for six separate null hypotheses of statistical independence between/among variables of interest. The results reveal that only gender difference matters the most for in-store purchases of both non-durable and durable goods in the region. Age and income differences to have no significant influences on such purchases. As the findings suggest, the regional in-store retailers should focus more on female shoppers to promote sales of non-durable goods. At the same time, they should focus more on male shoppers for promotion of sales of durable goods in the region. Due cautions are in order for any kind of generalization of the findings of this study, given the extreme regional characteristics of the primary data. Key Words: Retail Sales, In-Store, Non-Durable Goods, Durable Goods, Shoppers, Age, Gender, Income JEL Classifications: D10, D11, D12
Co-Authors Al Emran, Md. Mustafa, Muhammad Patin, Jeanne-Claire Turpin, Lonnie