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    Julie F. Estopace Ivy H. Jariño Eddelyn J. Madriaga Joella Ann S. Pura Concept Paper in Accounting Thesis I BS in Accountancy IV

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    Julie Estopace
    The document summarizes a research study that assessed factors influencing capital budgeting decisions for manufacturing and non-manufacturing firms in India. The study collected data from public and private companies via questionnaires and used regression analysis. It found that four factors - size, risk, social cost benefit analysis, and traits related to size and social cost benefit analysis - significantly influence the type of capital budgeting technique used by companies in the two sectors.

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    Julie F. Estopace Ivy H. Jariño Eddelyn J. Madriaga Joella Ann S. Pura Concept Paper in Accounting Thesis I BS in Accountancy IV

    Uploaded by

    Julie Estopace
    22 views2 pages
    The document summarizes a research study that assessed factors influencing capital budgeting decisions for manufacturing and non-manufacturing firms in India. The study collected data from public and private companies via questionnaires and used regression analysis. It found that four factors - size, risk, social cost benefit analysis, and traits related to size and social cost benefit analysis - significantly influence the type of capital budgeting technique used by companies in the two sectors.

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    MAS

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    Capital Budgeting

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    The document summarizes a research study that assessed factors influencing capital budgeting decisions for manufacturing and non-manufacturing firms in India. The study collected data from public and private companies via questionnaires and used regression analysis. It found that four factors - size, risk, social cost benefit analysis, and traits related to size and social cost benefit analysis - significantly influence the type of capital budgeting technique used by companies in the two sectors.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    22 views2 pages

    Julie F. Estopace Ivy H. Jariño Eddelyn J. Madriaga Joella Ann S. Pura Concept Paper in Accounting Thesis I BS in Accountancy IV

    Uploaded by

    Julie Estopace
    The document summarizes a research study that assessed factors influencing capital budgeting decisions for manufacturing and non-manufacturing firms in India. The study collected data from public and private companies via questionnaires and used regression analysis. It found that four factors - size, risk, social cost benefit analysis, and traits related to size and social cost benefit analysis - significantly influence the type of capital budgeting technique used by companies in the two sectors.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
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    Julie F. Estopace Eddelyn J.

    Madriaga
    Ivy H. Jariño Joella Ann S. Pura
    Concept Paper in Accounting Thesis I BS in Accountancy IV
    Title: Capital Budgeting Decisions in India: Manufacturing Sector versus Non-Manufacturing Sector
    Author: Divya Gupta and B B Pradhan
    Year: 2017

    Research Objectives
    To assess the variables which are significantly influencing the capital budgeting decisions of a
    manufacturing firm and a non-manufacturing firm.

    Research Design/Methodology
    This study is based on exploratory research were we explored the factors and applied regression
    analysis to find the causal relationship between dependent and independent variables. The data was
    collected using questionnaires from both public and private sector companies and the survey was designed
    to know about the corporate practices related to capital budgeting decisions. Most of the questionnaires
    were sent directly to the companies and rest of the questionnaires were sent through banks. We have used
    factor analysis and regressed all the four derived factors with dependent variables TCBT using OLS
    regression.

    Independent:
    Name of Variables Measurement
    Type of industry (TI) Industries are divided into three categories: (a) manufacturing (b) services (c) others.
    Turnover (TO) It describes the turnover scale of the company. It is categorized into five sub categories.
    Age of the Firm (age) It defines the age of the firm from the year of establishment.
    Type of Company Type of the company is divided into three categories: (a) Private Ltd.; (b) Public Ltd.; and (c)
    (TOC) others (partnership firms or sole proprietorship etc.)
    Employees (EMP) This variable defines the number of employee of the firm.
    Risk Analysis (RISK) This variable defines whether a firm considers risk while evaluating a project or not.
    Cost of Capital (COC) This variable defines whether a firm considers cost of capital while evaluating a project or not.
    Asset Size (AS) This is the total asset base of the company, which is categorized into five sub categories.
    Project Size (PS) This is the minimum size of the project considered by the company for formal analysis. PS is
    categorized into five sub categories.
    Green Accounting It is known as a management tool used for a variety of purposes, such as improving
    (GAC) environmental performance, controlling costs, investing in ‘cleaner’ technologies, developing
    ‘greener’ processes and products, and forming decisions related to their business activities.
    GAC tell whether a company is using green accounting or not.
    Social Cost Benefit This analysis refers to the cases where the project has a broad impact across society. SCB is
    (SCB) answered in yes or no by the respondents.

    Dependent:
    Name of Variables Measurement
    Type of capital Ordinary Least Squares (OLS) Regression
    budgeting technique

    Results
    The four factors- size, risk, social cost benefit analysis (SCBA) and trait- size and SCBA are significant
    and influence the decision of acceptance of the type of capital budgeting technique(TCBT) used by the
    companies in manufacturing and non-manufacturing sectors in India.

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