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All Journal JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT The South East Asian Journal of Management
Singh, Gurcharan
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Credit Control Management and Business Performances: The Malaysian Family SMEs Perspectives Khin, Edward Wong Sek; Loong, Chong Kei; Singh, Gurcharan
The South East Asian Journal of Management Vol. 9, No. 1
Publisher : UI Scholars Hub

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Abstract

This study examined the relationship between control management and family business performance in the Malaysian context. It has two objectives, the first being to determine the relationship of organizational credit control policy and procedures, employee development and motivation, and intelligence collection systems to subsequent collection reports in Malaysian family SMEs. The second objective is to investigate the moderating effect of participation in decision-making and work effort towards innovation and business performance. This is a descriptive study involving 90 senior executives employed in 90 Malaysian family SMEs/firms. A correlation analysis from this study confirmed previous researchers’ observations that high-level organizational commitment to credit control management is linked to improvements in business performance. The results suggest that three components – credit policy, employee development, and intelligence collection systems – are the most important predictors for the efficiency and effectiveness of credit control management.
Comparation of Earnings Quality Measures at Industries in the National Stock Exchange of India Munjal, Shikhil; Singh, Gurcharan
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.v31i1.886

Abstract

Earnings quality has emerged as an important phenomenon for many types of investors looking to invest in stocks. There are different approaches to determine the level of earnings management in academic research on earnings quality. To quantify earnings quality, the present study used the four techniques suggested by Penman (2001), Barton and Simko (2002), Leuz et al. (2003), and Desai et al. (2006). Using a sample of 65 companies from six major industries on the National Stock Exchange over a 12-year period, this study seeks to determine whether there is any consistency among the four measures of earnings quality. The analysis showed that a single approach cannot be used to define an organization as high or low quality. Hence, this study sheds light on the inconsistency of earnings quality measurements and advises firm stakeholders to employ several indicators when making decisions. JEL Classification: G34; G38; M41
Co-Authors Khin, Edward Wong Sek Loong, Chong Kei Munjal, Shikhil