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Record W3035831707 · doi:10.5430/rwe.v11n3p67

Mediation Effects of Firm Leverage From the Perspective of Malaysian Shariah Compliant Companies – A Partial Least Square Structural Equation Modelling Approach (PLS-SEM)

2020· article· en· W3035831707 on OpenAlexvenueno aff
Nur Ainna Ramli, Nurshamimitul Ezza Ramli, Ainulashikin Marzuki, Muhamad Azrin Nazri

Bibliographic record

VenueResearch in World Economy · 2020
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicIslamic Finance and Banking Studies
Canadian institutionsnot available
FundersUniversiti Sains Islam Malaysia
KeywordsCapital structureLeverage (statistics)MediationStock exchangeStructural equation modelingBusinessTax shieldCorporate financeIndustrial organizationAccountingDebtMarketingFinanceEconomicsPublic economics

Abstract

fetched live from OpenAlex

There is a subsequent work from the previous studies on the relationship between firm-specific attributes and firm leverage. Then, during the last decade, international studies started to extend this field by scrutinizing how the firm leverage influences firm performance. However, much of the discussion from previous studies have not systematically investigated the simultaneously of the cause-effect framework on the impact of firm-specific attributes on firm financial performance through firm leverage which acts as a mediator variable. In short, it is reasonable to examine the mediating effects in which whether firm leverage may mediate or indirectly influence the relationship between firm-specific attributes and firm financial performance, particularly, from the perspective of Malaysian Shariah Compliant companies. The main motivation for this research is to contribute to corporate finance literature and how firms tend to choose their financing structure from the perspective of the capital structure theories. We obtained data of 398 Malaysian Shariah compliant companies from the Bursa Malaysia stock exchange with a total number of samples of 7414 for the sample data period from 2000 to 2018. We find that there are three relationships that categorize as competitive mediation which is the relationships between the asset tangibility (AT), growth opportunities (GRW), firm size (FS) and firm financial performance. While, non-debt tax shield (NDTS) is categorized as a complementary mediation. We use the PLS-SEM approach in SmartPLS software 3.0 M3 to develop a set of mediation model from the perspective of capital structure theory for the Malaysian Shariah compliant companies.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.000
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Simulation or modeling · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.713
Threshold uncertainty score0.396

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0000.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.001
Science and technology studies0.0000.000
Scholarly communication0.0000.000
Open science0.0000.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.106
GPT teacher head0.293
Teacher spread0.187 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one teacher head, not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designSimulation or modeling
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations2
Published2020
Admission routes1
Has abstractyes

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