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ISSN: 1608-8700

Land Oberoesterreich, Biologiezentrum-Oberoesterreichisches Landesmuseum, Johann-Wilhelm-Klein-Strasse 73, Linz, Austria

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Online ISSN:1608-8700
Impact Factor 2016:1.419
Impact Factor 5 year:2.103

Thomson Reuters
Denisia (Vol. 69, No. 1; 2012)

A Model to Assess the Impact of Knowledge Management in Projects and Organizational Performance With Emphasis on Customer Knowledge Management

Epstein, Q.* Feeney, T.

Knowledge is a key competitive factor in the global economy is. But for being successful in today's dynamic market, customer knowledge also should consider another important component of the contract. Customer Knowledge Management, provides the opportunity for organizations that are more likely to be able to recognize emerging opportunities in the market. Increase their competitive advantage, and thereby improve their performance. On the other hand, is leading the process of influencing others to achieve goals. Therefore, the role of leaders in knowledge management for organizations is of paramount importance. The two concepts of leadership knowledge and customer knowledge management projects still primitive state. Less attention is paid to them in project-driven organizations. In this regard, this study presents a model for the relationship between knowledge management and performance of the organization.

The Effect on the Risk of Falling Institutional Ownership Shares in French Companies

Qu, S.*, Wuo, F.

The present study examines the impact on the risk of falling institutional ownership shares in companies listed on the French stock exchange deals. Institutional investors represent one of the mechanisms of corporate governance are strong. Because they can also be the company's management, have considerable influence. And management's interests with the interests of shareholders are able to provide. Concentration of ownership and control in the hands of institutional investors representing problems, improves protect the interests of investors. The hypothesis of this study is that there is a significant amount of institutional ownership on the risk of collapse of the stock. This research is an applied research in terms of how descriptive survey, the causal relationship between the variables and the type is slightly variable. The study population consisted of listed companies in France. A sample of this study consisted of 170 company. The result of this study suggests that institutional ownership of shares of companies listed on the exchange crash risk significantly.

Assess the Role of External Financing Bank Debt and the Issuance of Shares on the Quality of Financial Reporting and Its Impact on Investment Performance

Zablotsky, C.*, Young, T.

In the present study, the effect on the quality of financial reporting investment performance has been studied with the aim of clarifying the moderating role of financing through bank debt and the issuance of shares on the relationship. For this purpose, external financing hypothesis on the relation between financial reporting quality and efficiency of investment company listed on the UK stock exchange was introduced. To test the hypothesis, a sample of 380 companies listed on the stock exchange in the period 1998-2012 is examined. The results of testing of hypothesis was accepted at a confidence level of 29%. The stationary study variables and the significance of fitness, by exploring the possibility of regression F-statistic and its lack of correlation between errors by the Durbin-Watson test is done. F regression coefficient is 0.000 significant level of less than 1% error level was acceptable. This shows that all the regression coefficients simultaneously Sfrnystnd. So the model is appropriate and meaningful. And since the Durbin-Watson statistic models are in the range of 1.5-2.5 standard, their lack of correlation between the models can be said that there are errors. In addition, the results indicated in Tables show that the level of significance smaller than 0.05 Durbin-Watson statistic F test.

The Effects of Auditors Rotation on Earnings Management With Regard to Audit Quality Moderating Variable

Zanengo, T.*, Anderson, Z.

One of the factors affecting audit quality is considered that in recent years, the auditor's rotation. Auditing profession, professional vulnerable, because the auditors on the one hand, like other economic units that are required for the provision of services to their customers, make money. And on the other hand, must maintain their professional independence and not be under the influence of its customers. Auditor independence and audit quality would be affected by the long relationship between auditor and audit. As a result of this relationship could compromise the auditor's independence. As a result, the level of conservatism affect. Long relationship with audit and management can affect earnings quality. And the earnings management. This research is due to rotation of auditors on earnings management.

The Effect of Moderating the Quality of Information Disclosure on the Relationship Between Accounting Conservatism and the Cost of Capital in Stock

Wozny, E.*, Zalonis, T.

Increased levels of disclosure, to reduce the risk of information asymmetry. This is achieved by reducing agency costs and reduce the risk of uncertainty, thereby reducing the cost of capital. Conservatism also through the loss resulting from the conflict between management and shareholders, and reduce information asymmetry, reduce the cost of capital. This study examines the effect of moderating the quality of information disclosure on the relationship between accounting conservatism and cost of capital, in exchange deals. Hypothesis testing using statistical methods and panel data for the period 2000-2011 using data from 380 companies were selected by systematic sampling is removed. The results obtained show a significant inverse relationship between conservatism and the cost of capital. On the other hand, the findings showed a significant relationship between disclosure and cost of capital for reverse.