International Journal of Business and Management Future https://www.cribfb.com/journal/index.php/ijbmf Centre for Research on Islamic Banking & Finance and Business en-US International Journal of Business and Management Future 2575-7911 Can Executive Academic Experience Help Companies Improve Their Innovation? Empirical Study of Chinese Listed It Companies https://www.cribfb.com/journal/index.php/ijbmf/article/view/435 <p>In recent years, as the largest emerging market, China's economic development has gradually shifted from the high growth stage to the high-quality development stage. Company is an essential micro-subject of macroeconomic activities, and an entrepreneur's academic background is a critical factor in achieving high-quality corporate development. This study takes the data of IT listed companies in China from 2012 to 2017 as the sample, Screening research samples based on academic experience requirements based on requirements for current or former teaching and research positions in universities, then makes an empirical analysis on the connection between academic executives and companies innovation ability. The results indicate that there is a significant positive correlation between executive academic experience and company’s innovation ability, i.e., academics-type. There is also a significant positive correlation between the average tenure of executives and innovation ability, which still holds after robustness test. Researching the relationship between the academic experience of the executives of listed companies and their innovation ability can not only enrich the research on the characteristics of senior management team, but also provide theoretical guidance for the construction of senior management team, and provide a few suggestions for the improvement of innovation ability and the formulation of government-related policies.</p> Hongjun Zeng ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2020-01-01 2020-01-01 4 1 1 11 10.46281/ijbmf.v4i1.435 An Assessment of the Determinants of Environmental Costs of Listed Deposit Money Banks in Nigeria https://www.cribfb.com/journal/index.php/ijbmf/article/view/483 <p>This paper assesses the determinants of environmental costs of Nigerian banking institutions. Looking at the influence of profitability, company size and leverages on environmental cost such as donation, gift and developments, the population of the study are deposit money banks in Nigeria. Using purposive sampling technique, the study selected all fifteen (15) banks listed on the Nigerian Stock Exchange websites as at June 31, 2019 in which their annual reports are available to be extracted. The study utilized archival data i.e the annual report of listed banks from 2014 – 2017 to extract the needed information. Using STATA 14 software, the study conducts diagnostic tests such as heteroskedasticity, multicollinearity and Pearson correlation for data examination. Hence, multiple regression analysis was conducted to investigate the influence of profitability, company size and leverages on environmental costs. The analysis of the study showed that profitability, company size and leverages have positive and significant association with the environmental cost reported by these banks. Therefore, the study recommended that to adapt to the changing system of doing business, accountants ought to be equipped with skills and knowledge about environmental accounting and reporting, and in order to enhance competitiveness, banks must design and apply environmentally friendly strategies.</p> <p>&nbsp;</p> Wasiu Adebayo Lamidi Adesola Olufunmilola Oluwatuyi Tariro Masunda Adebayo Olagunju ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2020-02-18 2020-02-18 4 1 12 20 10.46281/ijbmf.v4i1.483 The Use of Management Information System to Help Decision Making in Digital Firms https://www.cribfb.com/journal/index.php/ijbmf/article/view/491 <p>Management Information System (MIS) gives information for the managerial activities digital firms. This paper focuses on understanding the vital role of using management information system (MIS) in decision making in digital firms. It talks about considering the concept of MIS, the necessary use of MIS and the impact of the smart usage of MIS in decision making in digital firms. The study discusses MIS importance on decision making depending on a descriptive analytical method, in which the idea is discussed and described in an accurate methodology with analysis, through presenting and discussing previous studies, then relying on the comparative approach to know the role of using MIS in Digital organizations. The study revealed the effect of using MIS in decision making as a smart usage of MIS tool helps achieving a great success and minimizing the investigation of time in addition to increasing the profit of organizations. Also, it shows how decisions are made in digital firms using MIS and the challenges that the organizations facing in this process and a few recommendations to curb these challenges.</p> Atyeh Mohammed Alzhrani ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2020-03-01 2020-03-01 4 1 21 26 10.46281/ijbmf.v4i1.491 Earnings Management Practice in Bangladesh https://www.cribfb.com/journal/index.php/ijbmf/article/view/492 <p style="text-align: justify;">This paper detects the existence of Earnings Management (EM) practice in Bangladesh. Total 105 manufacturing companies have been chosen from the different industrial sectors such as pharmaceuticals &amp; chemicals, food &amp; allied, cement, engineering, ceramics, tannery, textile &amp; clothing, paper &amp; printing, jute, fuel &amp; power and miscellaneous. The well-known Beneish M score model has been used in detecting EM. The outcome shows that the percentage of non- manipulator companies is greater than manipulator companies except cement, paper &amp; printing and jute industry. All out 39 % of manufacturing companies are likely manipulator where industry-wise pharmaceuticals &amp; chemicals 28 % , food &amp; allied 42%, cement 80%, engineering 42% , ceramics 0%&nbsp; , tannery 33% , textile &amp; clothing 40 % , paper &amp; printing 100%, jute 100% , fuel &amp; power 25 % and miscellaneous 17% of manufacturing organizations are likely to be manipulator for 2017. This paper may help the stakeholder for distinguishing between likely and non-likely manipulator companies from the different industrial sectors, making a better decision and formulating policy to reduce the likelihood of manipulation. As Beneish Model is a probabilistic model, it is not unquestionably decisive from the identification that organizations are likely manipulators.</p> Ruksana Parvin ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2020-03-01 2020-03-01 4 1 27 32 10.46281/ijbmf.v4i1.492 Effect of Emotional Biases on Investor’s Decision Making in Nigeria https://www.cribfb.com/journal/index.php/ijbmf/article/view/548 <p>The study examined emotional biases and its effect on investor’s decision making in Nigeria Primary data were employed and the population consists of clients of the top 10 stockbroking firms registered by the Nigerian Stock Exchange as at 31<sup>st</sup> January, 2018. These firms were selected because they contributed to 68.72% of total value of transactions as at 31<sup>st</sup> January, 2018. Data on emotional biases and investment decision making among investors in Nigeria were obtained through structured questionnaire which was administered to 30 clients of each stockbroking firm, totalling 300. Data analysis was done using percentages and logistic regression analysis. Findings showed that emotional biases, represented by loss-aversion bias, overconfidence bias, regret-aversion bias and herding bias were prevalent to Nigerian investors and also significantly influenced investor’s decision making in Nigeria. The study suggests that investors should improve the understanding of various emotional biases and traits exhibited by them, adopt a suitable decision technique to avoid this and seek experts’ opinion when making investment decisions.</p> Ebenezer Y. Akinkoye Oluwaseun E. Bankole ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2020-04-19 2020-04-19 4 1 33 39 10.46281/ijbmf.v4i1.548