Cogent Business & Management, Volume 10, Issue 1 (2023)

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Cogent Business & Management, Volume 10, Issue 1 (2023)

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MARKETING

Article
Deficit of digital orientation among service-based firms in an emerging economy: a resource-based view
John Amoah, Abdul Bashiru Jibril, Michael Amponsah Odei, Sulemana Bankuoru Egala, Raymond Dziwornu & Kofi Kwarteng
Article: 2152891
Published online: 29 Jan 2023
AbstractforDeficit of digital orientation among service-based firms in an emerging economy: a resource-based view | Full Text | References | PDF (702.5 KB) | EPUB
  • 3248 Views
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Open Access

ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Review Article
A bibliometric analysis of socially responsible investment based on thematic clustering
Neenu Chalissery, Mosab I. Tabash, Mohamed Nishad T & Mamdouh Abdulaziz Saleh Al-Faryan
Article: 2154057
Published online: 25 Dec 2022
AbstractforA bibliometric analysis of socially responsible investment based on thematic clustering | Full Text | References | PDF (5.1 MB) | EPUB
  • 3479 Views
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Open Access
Article
The Role of Control of Corruption and Quality of Governance in ASEAN: Evidence from DOLS and FMOLS Test
Pius Lustrilanang,   Suwarno,   Darusalam, Lutfi Trisandi Rizki, Normah Omar & Jamaliah Said
Article: 2154060
Published online: 28 Dec 2022
AbstractforThe Role of Control of Corruption and Quality of Governance in ASEAN: Evidence from DOLS and FMOLS Test | Full Text | References | PDF (629.6 KB) | EPUB
  • 3786 Views
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Open Access
Article
Corporate risk-taking and national governance quality: Empirical evidence from MENA emerging markets
Hamza Almustafa, Ploypailin Kijkasiwat, Ammar Jreisat, Somar Al-Mohamad & Audil Rashid Khaki
Article: 2156141
Published online: 06 Feb 2023
AbstractforCorporate risk-taking and national governance quality: Empirical evidence from MENA emerging markets | Full Text | References | PDF (574.6 KB) | EPUB
  • 1812 Views
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Open Access

MANAGEMENT

Article
Innovation-Based Research Using Structural Flexibility and Acceptance Model (SFAM)
  Solimun & Adji Achmad Rinaldo Fernandes
Article: 2128255
Published online: 31 Dec 2022
AbstractforInnovation-Based Research Using Structural Flexibility and Acceptance Model (SFAM) | Full Text | References | PDF (713.7 KB) | EPUB
  • 1041 Views
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Open Access

ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
The impact of board characteristics and ownership structure on earnings management: Evidence from a frontier market
Quynh Lien Le & Huu Anh Nguyen
Article: 2159748
Published online: 08 Jan 2023
AbstractforThe impact of board characteristics and ownership structure on earnings management: Evidence from a frontier market | Full Text | References | PDF (477.9 KB) | EPUB
  • 6042 Views
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Open Access

OPERATIONS, INFORMATION & TECHNOLOGY

Article
The moderating role of vendor managed inventory on the bullwhip effect in the COVID-19 pandemic
Paul Mukucha & Felix Chari
Article: 2158604
Published online: 21 Jan 2023
AbstractforThe moderating role of vendor managed inventory on the bullwhip effect in the COVID-19 pandemic | Full Text | References | PDF (374.9 KB) | EPUB
  • 2284 Views
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Open Access

ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
Factors affecting corporate social responsibilities disclosure of listed companies in Vietnam
Quynh Lien Le, Lan Huong Nguyen, Viet Hoa Dinh, Thi Thu Huyen Luong, Thi Khanh Linh Pham & Thi Hai Ly Nguyen
Article: 2160578
Published online: 11 Jan 2023
AbstractforFactors affecting corporate social responsibilities disclosure of listed companies in Vietnam | Full Text | References | PDF (498.2 KB) | EPUB
  • 4101 Views
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Open Access

OPERATIONS, INFORMATION & TECHNOLOGY

Article
A sustainable vendor-buyer inventory model with incentives, green investment and energy usage under stochastic demand
Wakhid Ahmad Jauhari, Ivan Darma Wangsa, Hawa Hishamuddin & Novrianty Rizky
Article: 2158609
Published online: 04 Jan 2023
AbstractforA sustainable vendor-buyer inventory model with incentives, green investment and energy usage under stochastic demand | Full Text | References | PDF (1.3 MB) | EPUB
  • 1889 Views
  • 1 CrossRef citations
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Open Access

ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Review Article
Bibliometric analysis of publications on web of science database related to accounting information system with mapping technique
Mustafa İyibildiren, Tevfik Eren & Mehmet Burak Ceran
Article: 2160584
Published online: 22 Dec 2022
AbstractforBibliometric analysis of publications on web of science database related to accounting information system with mapping technique | Full Text | References | PDF (4.5 MB) | EPUB
  • 3559 Views
  • 2 CrossRef citations
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Open Access
Article
Impact of CEO cultural background on internal control quality: Evidence from Cameroon
Tchuiendem Nelly Joel, Arthur Benedict & Agyeiwaa Owusu Nkwantabisa
Article: 2161202
Published online: 28 Dec 2022
AbstractforImpact of CEO cultural background on internal control quality: Evidence from Cameroon | Full Text | References | PDF (517 KB) | EPUB
  • 1527 Views
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Open Access

MANAGEMENT

Article
The impact of XR applications’ user experience-based design innovativeness on loyalty
Joo-Eon Jeon
Article: 2161761
Published online: 25 Dec 2022
AbstractforThe impact of XR applications’ user experience-based design innovativeness on loyalty | Full Text | References | PDF (672.4 KB) | EPUB
  • 2748 Views
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Open Access

ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
Business strategy typologies and the preference of earnings management practices: Evidence from Indonesian listed firms
Antonius Herusetya, Elfina Astrella Sambuaga & Sabrina O. Sihombing
Article: 2161204
Published online: 28 Dec 2022
AbstractforBusiness strategy typologies and the preference of earnings management practices: Evidence from Indonesian listed firms | Full Text | References | PDF (481.6 KB) | EPUB
  • 2229 Views
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Open Access
Article
Analysis of sustainability reporting quality and corporate social responsibility on companies listed on the Indonesia stock exchange
Nurzi Sebrina, Salma Taqwa, Mayar Afriyenti & Dovi Septiari
Article: 2157975
Published online: 28 Dec 2022
AbstractforAnalysis of sustainability reporting quality and corporate social responsibility on companies listed on the Indonesia stock exchange | Full Text | References | PDF (1.2 MB) | EPUB
  • 10040 Views
  • 4 CrossRef citations
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Open Access
Article
Impact of excise tax on consumption, brand loyalty and health awareness: Evidence from the United Arab Emirates
Atia Hussain, Walaa Wahid Elkelish & Muhammad Al Mahameed
Article: 2160579
Published online: 26 Dec 2022
AbstractforImpact of excise tax on consumption, brand loyalty and health awareness: Evidence from the United Arab Emirates | Full Text | References | PDF (485.2 KB) | EPUB
  • 4641 Views
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Open Access
Article
The role of political connection to moderate board size, woman on boards on financial distress
Dian Anita Nuswantara,   Fachruzzaman, Riski Dwi Prameswari,   Suyanto, Rusdiyanto Rusdiyanto & Ignatia Martha Hendrati
Article: 2156704
Published online: 18 Jan 2023
AbstractforThe role of political connection to moderate board size, woman on boards on financial distress | Full Text | References | PDF (692.1 KB) | EPUB
  • 3488 Views
  • 4 CrossRef citations
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Open Access

MANAGEMENT

Article
Work-life balance as predictors of job satisfaction in the tertiary educational sector
Afia Nyarko Boakye, Richard Kofi Asravor & John Essuman
Article: 2162686
Published online: 26 Dec 2022
AbstractforWork-life balance as predictors of job satisfaction in the tertiary educational sector | Full Text | References | PDF (540.1 KB) | EPUB
  • 4474 Views
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Open Access

ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
The role of moderation activities the influence of the audit committee and the board of directors on the planning of the sustainability report
Ignatia Martha Hendrati, Begench Soyunov, Riski Dwi Prameswari,   Suyanto,   Rusdiyanto & Dian Anita Nuswantara
Article: 2156140
Published online: 28 Dec 2022
AbstractforThe role of moderation activities the influence of the audit committee and the board of directors on the planning of the sustainability report | Full Text | References | PDF (631.7 KB) | EPUB
  • 3480 Views
  • 3 CrossRef citations
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Open Access
Article
The role of country by country reporting on corporate tax avoidance: Does it effective for the tax haven?
Lulus Kurniasih, Yusniyati Yusri, Fakarudin Kamarudin & Ahmad Fahmi Sheikh Hassan
Article: 2159747
Published online: 31 Dec 2022
AbstractforThe role of country by country reporting on corporate tax avoidance: Does it effective for the tax haven? | Full Text | References | PDF (489 KB) | EPUB
  • 3476 Views
  • 1 CrossRef citations
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Open Access
Article
The Socio-economic effect of Corporate Social Responsibility on Local Community Development in Southern Ethiopia
Yodit Abebe Mamo, Abrha Mesele Sisay, Behailu Dessalegn & Kiflie Worku Angaw
Article: 2159749
Published online: 01 Feb 2023
AbstractforThe Socio-economic effect of Corporate Social Responsibility on Local Community Development in Southern Ethiopia | Full Text | References | PDF (4 MB) | EPUB
  • 3958 Views
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Open Access
Article
Review of IFRS consequences in Europe: An enforcement perspective
Geraroid O Cualain & Vincent Tawiah
Article: 2148869
Published online: 31 Dec 2022
AbstractforReview of IFRS consequences in Europe: An enforcement perspective | Full Text | References | PDF (835.1 KB) | EPUB
  • 3290 Views
  • 1 CrossRef citations
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Open Access
Article
Corporate sustainability performance and profitability: The moderating role of liquidity and stock price volatility - evidence from Jordan
Rana Taha, Ahmed Al-Omush & Munther Al-Nimer
Article: 2162685
Published online: 14 Jan 2023
AbstractforCorporate sustainability performance and profitability: The moderating role of liquidity and stock price volatility - evidence from Jordan | Full Text | References | PDF (468.4 KB) | EPUB
  • 4393 Views
  • 2 CrossRef citations
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Open Access
Article
A unique business model for microfinance institution: the case of Assadaqaat Community Finance (ACF)
Huda Mohammad Hagawe, Asma Mobarek, Akmal Hanuk & Ahmad Jamal
Article: 2135202
Published online: 13 Jan 2023
AbstractforA unique business model for microfinance institution: the case of Assadaqaat Community Finance (ACF) | Full Text | References | PDF (694.2 KB) | EPUB
  • 1833 Views
  • 1 CrossRef citations
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Open Access
Article
Determinants of tax attitude in small and medium enterprises: Evidence from Indonesia
Rosalita Rachma Agusti & Aulia Fuad Rahman
Article: 2160585
Published online: 31 Dec 2022
AbstractforDeterminants of tax attitude in small and medium enterprises: Evidence from Indonesia | Full Text | References | PDF (1.1 MB) | EPUB
  • 5399 Views
  • 2 CrossRef citations
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Open Access
Article
Is related party transactions linked to accounting comparability? Evidence from emerging market
Phung Anh Thu, Pham Quang Huy & Le Huu Tuan Anh
Article: 2163094
Published online: 31 Dec 2022
AbstractforIs related party transactions linked to accounting comparability? Evidence from emerging market | Full Text | References | PDF (471.9 KB) | EPUB
  • 1648 Views
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Open Access

MANAGEMENT

Article
Procurement skills and procurement performance in public organizations: The mediating role of procurement planning
Ismail Abdi Changalima & Anjela Ewald Mdee
Article: 2163562
Published online: 31 Dec 2022
AbstractforProcurement skills and procurement performance in public organizations: The mediating role of procurement planning | Full Text | References | PDF (1.9 MB) | EPUB
  • 5524 Views
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Open Access

BANKING & FINANCE

Article
The integration of forensic accounting and big data technology frameworks for internal fraud mitigation in the banking industry
Oluwatoyin Esther Akinbowale, Polly Mashigo & Mulatu Fekadu Zerihun
Article: 2163560
Published online: 01 Jan 2023
AbstractforThe integration of forensic accounting and big data technology frameworks for internal fraud mitigation in the banking industry | Full Text | References | PDF (8.5 MB) | EPUB
  • 7772 Views
  • 1 CrossRef citations
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Open Access

ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
Audit committee’s chairman characteristics and auditor choice: an empirical evidence from Malaysia ACE market
Esam Mohammed A. Alsayani, Mohamad Naimi Mohamad Nor & Ebrahim Mohammed Al-Matari
Article: 2156086
Published online: 05 Jan 2023
AbstractforAudit committee’s chairman characteristics and auditor choice: an empirical evidence from Malaysia ACE market | Full Text | References | PDF (556.8 KB) | EPUB
  • 2311 Views
  • 1 CrossRef citations
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Open Access

MANAGEMENT

Article
Linking self-leadership to proactive work behavior: A network analysis
Itsara Boonyarit
Article: 2163563
Published online: 04 Jan 2023
AbstractforLinking self-leadership to proactive work behavior: A network analysis | Full Text | References | PDF (3.9 MB) | EPUB
  • 3013 Views
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Open Access
Article
An interpretative framework for analysing managerial ideology, normative control, organizational culture and the self
Theaanna Kiaos
Article: 2163795
Published online: 04 Jan 2023
AbstractforAn interpretative framework for analysing managerial ideology, normative control, organizational culture and the self | Full Text | References | PDF (548.1 KB) | EPUB
  • 2712 Views
  • 1 CrossRef citations
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Open Access

MARKETING

Article
Customer orientation, service quality and customer satisfaction interplay in the banking sector: An emerging market perspective
Eric Gonu, Paul Mensah Agyei, Opoku Kofi Richard & Mary Asare-Larbi
Article: 2163797
Published online: 05 Jan 2023
AbstractforCustomer orientation, service quality and customer satisfaction interplay in the banking sector: An emerging market perspective | Full Text | References | PDF (1.7 MB) | EPUB
  • 10468 Views
  • 3 CrossRef citations
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Open Access

OPERATIONS, INFORMATION & TECHNOLOGY

Article
The influence of digitalisation on the role of quality professionals and their practices
Jason Martin, Quoc Hung Dang & Ida Gremyr
Article: 2164162
Published online: 08 Jan 2023
AbstractforThe influence of digitalisation on the role of quality professionals and their practices | Full Text | References | PDF (839.2 KB) | EPUB
  • 2011 Views
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Open Access

MANAGEMENT

Article
The role of leadership and organizational learning in fostering high performance of tourism firms in Vietnam
Ngoc Khuong Mai & Thanh Tung Do
Article: 2164139
Published online: 18 Jan 2023
AbstractforThe role of leadership and organizational learning in fostering high performance of tourism firms in Vietnam | Full Text | References | PDF (710 KB) | EPUB
  • 2649 Views
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Open Access
Article
The cultural adjustment of self-initiated expatriate doctors working and living in Ireland
Eimear Nolan
Article: 2164138
Published online: 09 Jan 2023
AbstractforThe cultural adjustment of self-initiated expatriate doctors working and living in Ireland | Full Text | References | PDF (539.2 KB) | EPUB
  • 1459 Views
  • 1 CrossRef citations
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Open Access

ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
Firm characteristics and the use of investment decision techniques in the global south: Evidence from Ghana
Anthony Owusu-Ansah, Nene Lartey Addico & Godfred Amewu
Article: 2163095
Published online: 27 Feb 2023
AbstractforFirm characteristics and the use of investment decision techniques in the global south: Evidence from Ghana | Full Text | References | PDF (633.5 KB) | EPUB
  • 1015 Views
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Open Access
Article
Audit services and financial reporting quality: The role of accounting expertise auditors
Shujah-Ur- Rahman, SongSheng Chen, Mamdouh Abdulaziz Saleh Al-Faryan, Ilyas Ahmad, Rana Yassir Hussain & Shah Saud
Article: 2164142
Published online: 09 Jan 2023
AbstractforAudit services and financial reporting quality: The role of accounting expertise auditors | Full Text | References | PDF (1.3 MB) | EPUB
  • 5418 Views
  • 3 CrossRef citations
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Open Access
Article
An overview fair play regulation in England premier league: Accounting information for leverage and financial distress to conservatism
  Pujiono, Enggar Radityo, Rohmawati Kusumaningtias & Rediyanto Putra
Article: 2164996
Published online: 18 Jan 2023
AbstractforAn overview fair play regulation in England premier league: Accounting information for leverage and financial distress to conservatism | Full Text | References | PDF (793.1 KB) | EPUB
  • 2080 Views
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Open Access

MANAGEMENT

Review Article
Social networks and consumer technology usage: A systematic literature review and future research directions
Lydiah Kiburu, Nancy Njiraini & Nathaniel Boso
Article: 2153487
Published online: 09 Jan 2023
AbstractforSocial networks and consumer technology usage: A systematic literature review and future research directions | Full Text | References | PDF (737.2 KB) | EPUB
  • 3257 Views
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Open Access

ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
Financial literacy, morality, and organizational culture in preventing financial mismanagement: A study on village governments in Indonesia
I Made Sara, Ida Bagus Udayana Putra, Komang Adi Kurniawan Saputra & I Wayan Kartika Jaya Utama
Article: 2166038
Published online: 10 Jan 2023
AbstractforFinancial literacy, morality, and organizational culture in preventing financial mismanagement: A study on village governments in Indonesia | Full Text | References | PDF (602.3 KB) | EPUB
  • 3221 Views
  • 2 CrossRef citations
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Open Access
Article
Global pandemics and moratorium of investment claims: A perspective from Indonesia
Yetty Komalasari Dewi
Article: 2156703
Published online: 11 Jan 2023
AbstractforGlobal pandemics and moratorium of investment claims: A perspective from Indonesia | Full Text | References | PDF (816.4 KB) | EPUB
  • 1063 Views
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Open Access

MANAGEMENT

Article
Driving factors to competitive sustainability of SMEs in the tourism sector: An introspective analysis
John Amoah, Sulemana Bankuoru Egala, Solomon Keelson, Emmanuel Bruce, Raymond Dziwornu & Frank Agyemang Duah
Article: 2163796
Published online: 01 Feb 2023
AbstractforDriving factors to competitive sustainability of SMEs in the tourism sector: An introspective analysis | Full Text | References | PDF (856.1 KB) | EPUB
  • 3747 Views
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Open Access

ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
Impact of corporate governance and ownership concentrations on timelines of financial reporting in Pakistan
Muhammad Waris & Badariah Haji Din
Article: 2164995
Published online: 19 Jan 2023
AbstractforImpact of corporate governance and ownership concentrations on timelines of financial reporting in Pakistan | Full Text | References | PDF (640.2 KB) | EPUB
  • 3792 Views
  • 4 CrossRef citations
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Open Access
Article
The determinants and effects of the early adoption of IFRS 15:Evidence from a developing country
Laila Aladwey & Ahmed Diab
Article: 2167544
Published online: 18 Jan 2023
AbstractforThe determinants and effects of the early adoption of IFRS 15:Evidence from a developing country | Full Text | References | PDF (498.3 KB) | EPUB
  • 3481 Views
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Open Access
Article
ESG Performance and Corporate Financial Risk of the Alternative Capital Market in Thailand
Muttanachai Suttipun
Article: 2168290
Published online: 18 Jan 2023
AbstractforESG Performance and Corporate Financial Risk of the Alternative Capital Market in Thailand | Full Text | References | PDF (450 KB) | EPUB
  • 5485 Views
  • 1 CrossRef citations
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Open Access

BANKING & FINANCE

Article
Financial inclusion drivers, motivations, and barriers: Evidence from Ethiopia
Workineh Ayenew Mossie
Article: 2167291
Published online: 18 Jan 2023
AbstractforFinancial inclusion drivers, motivations, and barriers: Evidence from Ethiopia | Full Text | References | PDF (520.4 KB) | EPUB
  • 3299 Views
  • 1 CrossRef citations
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Open Access

ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
Corporate income tax, asset turnover and Tobin’s Q as firm performance in Pakistan: Moderating role of liquidity ratio
Nisar Ahmad, Faisal Nadeem Shah, Faisal Ijaz & Muhammad Naeem Ghouri
Article: 2167287
Published online: 19 Jan 2023
AbstractforCorporate income tax, asset turnover and Tobin’s Q as firm performance in Pakistan: Moderating role of liquidity ratio | Full Text | References | PDF (355.5 KB) | EPUB
  • 3988 Views
  • 2 CrossRef citations
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Open Access
Article
Impact of global financial crisis on firm performance in UK: Moderating role of ESG, corporate governance and firm size
Nisar Ahmad, Asma Mobarek & Moodhi Raid
Article: 2167548
Published online: 26 Jan 2023
AbstractforImpact of global financial crisis on firm performance in UK: Moderating role of ESG, corporate governance and firm size | Full Text | References | PDF (397.3 KB) | EPUB
  • 7219 Views
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Open Access
Article
Does audit committee characteristics a driver in risk disclosure?
Medina Almunawwaroh & Doddy Setiawan
Article: 2167551
Published online: 26 Jan 2023
AbstractforDoes audit committee characteristics a driver in risk disclosure? | Full Text | References | PDF (490.3 KB) | EPUB
  • 1787 Views
  • 1 CrossRef citations
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Open Access
Article
Corporate governance mechanisms and earnings management: The moderating role of female directors
Emmanuel Mensah & Christopher Boachie
Article: 2167290
Published online: 01 Feb 2023
AbstractforCorporate governance mechanisms and earnings management: The moderating role of female directors | Full Text | References | PDF (674.4 KB) | EPUB
  • 4169 Views
  • 1 CrossRef citations
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Open Access

BANKING & FINANCE

Article
Measuring the effectiveness of ASEAN-5 initiatives from emerging market portfolio’s perspective
Robiyanto Robiyanto, Bayu Adi Nugroho, Eka Handriani & Budi Frensidy
Article: 2167292
Published online: 26 Jan 2023
AbstractforMeasuring the effectiveness of ASEAN-5 initiatives from emerging market portfolio’s perspective | Full Text | References | PDF (1.1 MB) | EPUB
  • 1445 Views
  • 1 CrossRef citations
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Open Access

ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
Sustainability (disclosure and report format) and firm performance in India. Effects of mandatory CSR reporting
Kofi Mintah Oware & Thomas Adomah Worae
Article: 2170075
Published online: 29 Jan 2023
AbstractforSustainability (disclosure and report format) and firm performance in India. Effects of mandatory CSR reporting | Full Text | References | PDF (479 KB) | EPUB
  • 2521 Views
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Open Access
Article
CEO narcissism, corporate governance, financial distress, and company size on corporate tax avoidance
Nawang Kalbuana, Muhamad Taqi, Lia Uzliawati & Dadan Ramdhani
Article: 2167550
Published online: 11 Feb 2023
AbstractforCEO narcissism, corporate governance, financial distress, and company size on corporate tax avoidance | Full Text | References | PDF (680 KB) | EPUB
  • 8787 Views
  • 2 CrossRef citations
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Open Access
Article
The effect of corporate governance elements on corporate social responsibility reporting of listed companies in Vietnam
Thanh Hung Nguyen, Quynh Trang Nguyen, Duc Minh Nguyen & Thi Le
Article: 2170522
Published online: 01 Feb 2023
AbstractforThe effect of corporate governance elements on corporate social responsibility reporting of listed companies in Vietnam | Full Text | References | PDF (589.4 KB) | EPUB
  • 2809 Views
  • 1 CrossRef citations
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Open Access

MARKETING

Article
The effect of halal brand awareness on purchase intention in indonesia: the mediating role of attitude
Abdul Aziz Nugraha Pratama, M. Luthfi Hamidi & Edi Cahyono
Article: 2168510
Published online: 02 Feb 2023
AbstractforThe effect of halal brand awareness on purchase intention in indonesia: the mediating role of attitude | Full Text | References | PDF (1.3 MB) | EPUB
  • 7648 Views
  • 3 CrossRef citations
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Open Access

ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
IFRS adoption, stock price synchronicity and firm-specific information in Indonesia stock market
Dwi Astuti Rosmianingrum, Nor Farizal Mohammed, Imbarine Bujang & Lianny Leo
Article: 2170520
Published online: 01 Feb 2023
AbstractforIFRS adoption, stock price synchronicity and firm-specific information in Indonesia stock market | Full Text | References | PDF (470.8 KB) | EPUB
  • 1500 Views
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Open Access

MANAGEMENT

Article
Mediating role of socio-religious behavior on consumption pattern changes of middle-class Muslims: An analysis using SEM
Syaparuddin Razak, Irwan Abdullah, Jumriani Raking & Andi Nuzul
Article: 2163798
Published online: 16 Feb 2023
AbstractforMediating role of socio-religious behavior on consumption pattern changes of middle-class Muslims: An analysis using SEM | Full Text | References | PDF (641 KB) | EPUB
  • 2285 Views
  • 1 CrossRef citations
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Open Access

ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
Role of women board members in the relationship between internal CSR and firm efficiency: Evidence from multiple countries
Arum Setyowati, A.N. Bany-Ariffin, Fakarudin Kamarudin & Bolaji Tunde Matemilola
Article: 2173048
Published online: 07 Feb 2023
AbstractforRole of women board members in the relationship between internal CSR and firm efficiency: Evidence from multiple countries | Full Text | References | PDF (654.8 KB) | EPUB
  • 1299 Views
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Open Access

OPERATIONS, INFORMATION & TECHNOLOGY

Article
Empirical investigation into impact of IT adoption on supply chain agility in fast food sector in Pakistan
Farwa Qureshi, Abida Ellahi, Yasir Javed, Mobashar Rehman & Hafiz Mudassir Rehman
Article: 2170516
Published online: 26 Feb 2023
AbstractforEmpirical investigation into impact of IT adoption on supply chain agility in fast food sector in Pakistan | Full Text | References | PDF (409.1 KB) | EPUB
  • 1820 Views
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Open Access

ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
Do more masculine-faced CEOs reflect more tax avoidance? Evidence from Indonesia
Iman Harymawan, Nadia Anridho, Adib Minanurohman, Sri Ningsih, Khairul Anuar Kamarudin & Yulianti Raharjo
Article: 2171644
Published online: 03 Feb 2023
AbstractforDo more masculine-faced CEOs reflect more tax avoidance? Evidence from Indonesia | Full Text | References | PDF (2.6 MB) | EPUB
  • 2233 Views
  • 1 CrossRef citations
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Open Access

MANAGEMENT

Article
THE INFLUENCE OF PERCEIVED PRICE AND QUALITY OF DELIVERY ON ONLINE REPEAT PURCHASE INTENTION: THE EVIDENCE FROM VIETNAMESE PURCHASERS
Luc Phan Tan & Thu-Hang Le
Article: 2173838
Published online: 03 Feb 2023
AbstractforTHE INFLUENCE OF PERCEIVED PRICE AND QUALITY OF DELIVERY ON ONLINE REPEAT PURCHASE INTENTION: THE EVIDENCE FROM VIETNAMESE PURCHASERS | Full Text | References | PDF (376.2 KB) | EPUB
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ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
The role of social norms and trust in authority in tax compliance dilemmas
Nur Cahyonowati, Dwi Ratmono & Agung Juliarto
Article: 2174084
Published online: 07 Feb 2023
AbstractforThe role of social norms and trust in authority in tax compliance dilemmas | Full Text | References | PDF (363.5 KB) | EPUB
  • 2916 Views
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BANKING & FINANCE

Article
Senior bank loan officers’ expectations for loan demand: A note
Dimitris Anastasiou, Khudoykulov Khurshid Khurramovich & Christos Kallandranis
Article: 2174247
Published online: 08 Feb 2023
AbstractforSenior bank loan officers’ expectations for loan demand: A note | Full Text | References | PDF (462 KB) | EPUB
  • 593 Views
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Article
Determinants of private banks performance in Ethiopia: A partial least square structural equation model analysis (PLS-SEM)
Million Adafre Bushashe
Article: 2174246
Published online: 03 Feb 2023
AbstractforDeterminants of private banks performance in Ethiopia: A partial least square structural equation model analysis (PLS-SEM) | Full Text | References | PDF (753.6 KB) | EPUB
  • 6789 Views
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Accounting, Corporate Governance & Business Ethics

Article
Calendar anomalies and market volatility in selected cryptocurrencies
Farah Naz, Madeeha Sayyed, Ramiz-Ur- Rehman, Muhammad Akram Naseem, Shamsul Nahar Abdullah & Muhammad Ishfaq Ahmad
Article: 2171992
Published online: 19 Feb 2023
AbstractforCalendar anomalies and market volatility in selected cryptocurrencies | Full Text | References | PDF (684.5 KB) | EPUB
  • 1681 Views
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Marketing

Article
Social media integration: An opportunity for SMEs sustainability
Emmanuel Bruce, Solomon Keelson, John Amoah & Sulemana Bankuoru Egala
Article: 2173859
Published online: 27 Feb 2023
AbstractforSocial media integration: An opportunity for SMEs sustainability | Full Text | References | PDF (939.7 KB) | EPUB
  • 4625 Views
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Article
The role of social group influences when intending to purchase premium alcohol
Nicole Cunningham
Article: 2174093
Published online: 08 Feb 2023
AbstractforThe role of social group influences when intending to purchase premium alcohol | Full Text | References | PDF (524.1 KB) | EPUB
  • 1894 Views
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Open Access

Accounting, Corporate Governance & Business Ethics

Article
The effect of political risk and corporate governance on bank stability in the MENA region: Did the Arab Spring uprisings matter?
Ahmed Diab, Mohamed Marie, Adel Elgharbawy & Israa Elbendary
Article: 2174207
Published online: 15 Feb 2023
AbstractforThe effect of political risk and corporate governance on bank stability in the MENA region: Did the Arab Spring uprisings matter? | Full Text | References | PDF (537.4 KB) | EPUB
  • 1326 Views
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Management

Article
Employee voice as a behavioural response to psychological contract breach: The moderating effect of leadership style
Larysa Botha & Renier Steyn
Article: 2174181
Published online: 11 Feb 2023
AbstractforEmployee voice as a behavioural response to psychological contract breach: The moderating effect of leadership style | Full Text | References | PDF (559.8 KB) | EPUB
  • 2558 Views
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Banking & Finance

Article
Sustainable and responsible investment dynamic cross-asset portfolio
Robiyanto Robiyanto, Andrian Dolfriandra Huruta, Budi Frensidy & Ashalia Fitri Yuliana
Article: 2174478
Published online: 11 Feb 2023
AbstractforSustainable and responsible investment dynamic cross-asset portfolio | Full Text | References | PDF (1.6 MB) | EPUB
  • 1208 Views
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Accounting, Corporate Governance & Business Ethics

Article
Effect of audit firm industry specialization on cost of debt financing: Evidence from Ghana
Ebenezer Nana Yeboah, Zhou Yang, Benedict Arthur & Gabriel Kyeremeh
Article: 2175439
Published online: 11 Feb 2023
AbstractforEffect of audit firm industry specialization on cost of debt financing: Evidence from Ghana | Full Text | References | PDF (434.2 KB) | EPUB
  • 1149 Views
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Management

Article
Factors affecting supply chain efficiency in commercial banks’ operations – Case in Vietnam
Kim Quoc Trung Nguyen & Hang Minh Nguyen
Article: 2175438
Published online: 27 Feb 2023
AbstractforFactors affecting supply chain efficiency in commercial banks’ operations – Case in Vietnam | Full Text | References | PDF (3.6 MB) | EPUB
  • 2002 Views
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Accounting, Corporate Governance & Business Ethics

Article
Board structure and bank performance: Evidence from Ethiopia
Alem Gebremedhin Berhe
Article: 2163559
Published online: 11 Feb 2023
AbstractforBoard structure and bank performance: Evidence from Ethiopia | Full Text | References | PDF (526.6 KB) | EPUB
  • 1748 Views
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Management

Tax revenue inefficiency and political risk factors: The Hen or The egg?
Agumas Alamirew Mebratu
Article: 2167546
Published online: 14 Feb 2023
AbstractforTax revenue inefficiency and political risk factors: The Hen or The egg? | Full Text | References | PDF (566.6 KB) | EPUB
  • 1331 Views
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Article
Firm’s innovation activities across ASEAN countries: Examining the impacts of management experience, management practices and the moderating role of female CEOs
Bich Ngoc Do, Van Dung Nguyen, Minh Thi Hong Le, Hai-Ninh Do & Thi Truc Ly Pham
Article: 2170519
Published online: 13 Feb 2023
AbstractforFirm’s innovation activities across ASEAN countries: Examining the impacts of management experience, management practices and the moderating role of female CEOs | Full Text | References | PDF (442.2 KB) | EPUB
  • 1213 Views
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Article
Game theory and governance of protected areas – Peneda-Gerês National Park
Sónia Nogueira, Shital Jayantilal, Sílvia Ferreira Jorge & Diogo Lourenço
Article: 2171556
Published online: 22 Feb 2023
AbstractforGame theory and governance of protected areas – Peneda-Gerês National Park | Full Text | References | PDF (390.9 KB) | EPUB
  • 1142 Views
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Accounting, Corporate Governance & Business Ethics

Article
Materiality, stakeholder engagement disclosure, and corporate governance: Critical elements for the quality of sustainability reporting
Ayu Aryista Dewi, Erwin Saraswati, Aulia Fuad Rahman & Sari Atmini
Article: 2175437
Published online: 14 Feb 2023
AbstractforMateriality, stakeholder engagement disclosure, and corporate governance: Critical elements for the quality of sustainability reporting | Full Text | References | PDF (491.2 KB) | EPUB
  • 3808 Views
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Article
IFRS adoption and foreign direct investment in Sub-Saharan African countries: Does the levels of Adoption Matter?
Fentaw Leykun Fisseha
Article: 2175441
Published online: 14 Feb 2023
AbstractforIFRS adoption and foreign direct investment in Sub-Saharan African countries: Does the levels of Adoption Matter? | Full Text | References | PDF (475 KB) | EPUB
  • 1472 Views
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Management

Article
Impact of empowerment and ICT on quality of work life: The mediating effect of trust climate
Kaniz Marium Akter, Swee Mei Tang & Zurina Adnan
Article: 2176412
Published online: 28 Feb 2023
AbstractforImpact of empowerment and ICT on quality of work life: The mediating effect of trust climate | Full Text | References | PDF (2.8 MB) | EPUB
  • 2296 Views
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Article
Bank resolutions through M&As: The case of Ghana’s purchase and assumption agreement
Fan Yang & Nana Adwoa Anokye Effah
Article: 2176409
Published online: 13 Feb 2023
AbstractforBank resolutions through M&As: The case of Ghana’s purchase and assumption agreement | Full Text | References | PDF (744.1 KB) | EPUB
  • 874 Views
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Accounting, Corporate Governance & Business Ethics

Article
Does SME’s financing decisions follow pecking order pattern? The role of financial literacy, risk preference, and home bias in SME financing decisions
Henny Sulistianingsih & Fitri Santi
Article: 2174477
Published online: 13 Feb 2023
AbstractforDoes SME’s financing decisions follow pecking order pattern? The role of financial literacy, risk preference, and home bias in SME financing decisions | Full Text | References | PDF (407.1 KB) | EPUB
  • 3065 Views
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Article
The role of leverage as mediator the effect of male CEO masculinity face on research & development
Indra Prasetyo, Nabilah Aliyyah, Esa Wahyu Endarti, Nur Fadjrih Asyik, Rusdiyanto Rusdiyanto, Dian Anita Nuswantara & Gazali Gazali
Article: 2167289
Published online: 13 Feb 2023
AbstractforThe role of leverage as mediator the effect of male CEO masculinity face on research & development | Full Text | References | PDF (1.1 MB) | EPUB
  • 1203 Views
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Banking & Finance

Article
Demographic and Socio-economic Factors Influencing Households & Investment Choices in Tanzania:
Josephat Lotto
Article: 2176276
Published online: 14 Feb 2023
AbstractforDemographic and Socio-economic Factors Influencing Households & Investment Choices in Tanzania: | Full Text | References | PDF (499.6 KB) | EPUB
  • 2231 Views
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Accounting, Corporate Governance & Business Ethics

Article
The discipline vs complement role of product market competition and market power: Evidence from real earnings management in an emerging market
Fauji Sanusi, Yeni Januarsi, Intan Purbasari &   Akhmadi
Article: 2170072
Published online: 13 Feb 2023
AbstractforThe discipline vs complement role of product market competition and market power: Evidence from real earnings management in an emerging market | Full Text | References | PDF (693 KB) | EPUB
  • 2028 Views
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Article
Synergy or too big to fail: Empirical analysis of mergers and acquisitions in SAARC and ASEAN regions
Majeed Ullah Khan & Yasir Bin Tariq
Article: 2172023
Published online: 15 Feb 2023
AbstractforSynergy or too big to fail: Empirical analysis of mergers and acquisitions in SAARC and ASEAN regions | Full Text | References | PDF (592.8 KB) | EPUB
  • 2347 Views
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Management

Article
Orchestration to improve the performance and sustainability of family companies
Sri Gunawan & Sugiarto Koentjoro
Article: 2176283
Published online: 14 Feb 2023
AbstractforOrchestration to improve the performance and sustainability of family companies | Full Text | References | PDF (499.8 KB) | EPUB
  • 1207 Views
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Accounting, Corporate Governance & Business Ethics

Article
Evidence of neo-bureaucracy and institutional isomorphism in the implementation and functioning of the balanced scorecard: A case study
Isaias de Jesus Alvares Mendes Junior & Maria Do Céu Alves
Article: 2176462
Published online: 26 Feb 2023
AbstractforEvidence of neo-bureaucracy and institutional isomorphism in the implementation and functioning of the balanced scorecard: A case study | Full Text | References | PDF (514.4 KB) | EPUB
  • 1056 Views
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Management

Article
The Effect of Technology Adaptation and Government Financial Support on Sustainable Performance of MSMEs during the COVID-19 Pandemic
- Kurniawan, Agung Maulana & Yusuf Iskandar
Article: 2177400
Published online: 16 Feb 2023
AbstractforThe Effect of Technology Adaptation and Government Financial Support on Sustainable Performance of MSMEs during the COVID-19 Pandemic | Full Text | References | PDF (1.1 MB) | EPUB
  • 5240 Views
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Article
The soft criteria of competitiveness: A symbiosis of trust and knowledge
Andrea Bencsik & Timea Juhasz
Article: 2176976
Published online: 16 Feb 2023
AbstractforThe soft criteria of competitiveness: A symbiosis of trust and knowledge | Full Text | References | PDF (1.4 MB) | EPUB
  • 1005 Views
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Banking & Finance

Article
Entrepreneurship, foreign direct investments and economic wealth in Africa
Daniel Ofori-Sasu, Smile Dzisi & Joshua Yindenaba Abor
Article: 2172040
Published online: 20 Feb 2023
AbstractforEntrepreneurship, foreign direct investments and economic wealth in Africa | Full Text | References | PDF (600.9 KB) | EPUB
  • 1188 Views
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Accounting, Corporate Governance & Business Ethics

Article
Financing decision, ownership type and financial performance of listed non-financial companies in Ghana
Francis Aboagye-Otchere & Prince Yeboah Boateng
Article: 2170070
Published online: 02 Mar 2023
AbstractforFinancing decision, ownership type and financial performance of listed non-financial companies in Ghana | Full Text | References | PDF (496.3 KB) | EPUB
  • 1892 Views
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Article
Audit pricing puzzle: Do audit firm industry specialization and audit report lag matter?
Ebenezer Nana Yeboah, Bismark Addai & Kingsley Opoku Appiah
Article: 2172013
Published online: 19 Feb 2023
AbstractforAudit pricing puzzle: Do audit firm industry specialization and audit report lag matter? | Full Text | References | PDF (570.1 KB) | EPUB
  • 2412 Views
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Open Access

Banking & Finance

Article
The relationship between the risks of adopting FinTech in banks and their impact on the performance
Hussein Ahmed Al-Shari & M. A. Lokhande
Article: 2174242
Published online: 19 Feb 2023
AbstractforThe relationship between the risks of adopting FinTech in banks and their impact on the performance | Full Text | References | PDF (3.3 MB) | EPUB
  • 4319 Views
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Open Access

Operations, Information & Technology

Article
The Empirical Nexus between Data-Driven Decision-Making and Productivity: Evidence from Pakistan’s Banking Sector
Raazia Gul, Kelvin Leong, Ammara Mubashar, Mamdouh Abdulaziz Saleh Al-Faryan & Anna Sung
Article: 2178290
Published online: 16 Feb 2023
AbstractforThe Empirical Nexus between Data-Driven Decision-Making and Productivity: Evidence from Pakistan’s Banking Sector | Full Text | References | PDF (434.2 KB) | EPUB
  • 2237 Views
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Open Access

OPERATIONS, INFORMATION & TECHNOLOGY

Article
Factors influencing the behavioral intention to use Cryptocurrency among Saudi Arabian public university students: Moderating role of financial literacy
Ali S. A. Alomari & Nasuha L. Abdullah
Article: 2178092
Published online: 20 Feb 2023
AbstractforFactors influencing the behavioral intention to use Cryptocurrency among Saudi Arabian public university students: Moderating role of financial literacy | Full Text | References | PDF (456.2 KB) | EPUB
  • 5366 Views
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Open Access

MANAGEMENT

Article
A bibliometric review of research on entrepreneurial capacity for the period 1979 to 2022: Current status, development, and future research directions
Meghna Chhabra, Rohail Hassan, Mohd Asif Shah & Richa Sharma
Article: 2178338
Published online: 19 Feb 2023
AbstractforA bibliometric review of research on entrepreneurial capacity for the period 1979 to 2022: Current status, development, and future research directions | Full Text | References | PDF (2.6 MB) | EPUB
  • 2044 Views
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Open Access
Article
Autonomy and feedback on innovative work behavior: The role of resilience as a mediating factor in Indonesian Islamic banks
Sri Suhandiah, Fendy Suhariadi, Praptini Yulianti & Ansar Abbas
Article: 2178364
Published online: 20 Feb 2023
AbstractforAutonomy and feedback on innovative work behavior: The role of resilience as a mediating factor in Indonesian Islamic banks | Full Text | References | PDF (621.1 KB) | EPUB
  • 2966 Views
  • 4 CrossRef citations
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Open Access
Article
How transformational leadership influences employees’ job-related outcomes through public service motivation: Does power distance orientation matter?
Bui Nhat Vuong, Ha Nam Khanh Giao & Doan Van Hung
Article: 2176281
Published online: 20 Feb 2023
AbstractforHow transformational leadership influences employees’ job-related outcomes through public service motivation: Does power distance orientation matter? | Full Text | References | PDF (1.4 MB) | EPUB
  • 3350 Views
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Open Access

ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
COVID-19 Pandemic, Internal Audit Function and Audit Report Lag: Evidence from Emerging economy
Anas Rasheed Bajary, Rohami Shafie & Azharudin Ali
Article: 2178360
Published online: 26 Feb 2023
AbstractforCOVID-19 Pandemic, Internal Audit Function and Audit Report Lag: Evidence from Emerging economy | Full Text | References | PDF (446.6 KB) | EPUB
  • 3789 Views
  • 4 CrossRef citations
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Open Access
Article
Regional intellectual capital (RIC) indicators in Indonesia
Ihyaul Ulum, Mudrifah Mudrifah & Setyo Wahyu Sulistyono
Article: 2163557
Published online: 20 Feb 2023
AbstractforRegional intellectual capital (RIC) indicators in Indonesia | Full Text | References | PDF (519.6 KB) | EPUB
  • 1261 Views
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Open Access

MARKETING

Article
Are men from mars, women from venus? Examining gender differences of consumers towards mobile-wallet adoption during pandemic
Ahmad S. Ajina, Hafiz Muhammad Usama Javed, Saqib Ali & Ahmad M. A. Zamil
Article: 2178093
Published online: 20 Feb 2023
AbstractforAre men from mars, women from venus? Examining gender differences of consumers towards mobile-wallet adoption during pandemic | Full Text | References | PDF (3.2 MB) | EPUB
  • 2043 Views
  • 1 CrossRef citations
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Open Access

BANKING & FINANCE

Article
Stock market growth in Ghana: Do financial sector reforms matter?
Kofi Kamasa, Linda Owusu & Grace Nkansah Asante
Article: 2180843
Published online: 20 Feb 2023
AbstractforStock market growth in Ghana: Do financial sector reforms matter? | Full Text | References | PDF (558.7 KB) | EPUB
  • 1158 Views
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Open Access

MANAGEMENT

Article
The role of Chinese products demand and supply in reducing market cost and improving technological performance: Empirical evidence from South Africa, Nigeria, and Egypt
Oluwole Nurudeen Omonijo & Zhang Yunsheng
Article: 2178995
Published online: 06 Mar 2023
AbstractforThe role of Chinese products demand and supply in reducing market cost and improving technological performance: Empirical evidence from South Africa, Nigeria, and Egypt | Full Text | References | PDF (2.3 MB) | EPUB
  • 789 Views
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Open Access
Article
Rural tourism entrepreneurship success factors for sustainable tourism village: Evidence from Indonesia
Dwiesty Dyah Utami, Wawan Dhewanto & Yuliani Dwi Lestari
Article: 2180845
Published online: 22 Feb 2023
AbstractforRural tourism entrepreneurship success factors for sustainable tourism village: Evidence from Indonesia | Full Text | References | PDF (546.5 KB) | EPUB
  • 5924 Views
  • 1 CrossRef citations
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Open Access

ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
The adoption of IFRS for SMEs in the northern sector of Ghana: A case of structural equation modeling
Peter Sappor, Francis Atta Sarpong & Rezikatu Ahmed Seidu Seini
Article: 2180840
Published online: 22 Feb 2023
AbstractforThe adoption of IFRS for SMEs in the northern sector of Ghana: A case of structural equation modeling | Full Text | References | PDF (1.5 MB) | EPUB
  • 3369 Views
  • 3 CrossRef citations
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Open Access
Article
Do Corporate Governance Mechanisms Matter to the Reputation of Financial Firms? Evidence of Emerging Markets
Ibrahim O.A Eriqat, Muhammad Tahir & Abdul Hadi Zulkafli
Article: 2181187
Published online: 22 Feb 2023
AbstractforDo Corporate Governance Mechanisms Matter to the Reputation of Financial Firms? Evidence of Emerging Markets | Full Text | References | PDF (444.5 KB) | EPUB
  • 2082 Views
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Article
Audit committee chair effectiveness and firm performance: The mediating role of sustainability disclosure
Ahmad Yuosef Alodat, Hamzeh Al Amosh, Saleh F. A. Khatib & Marwan Mansour
Article: 2181156
Published online: 08 Mar 2023
AbstractforAudit committee chair effectiveness and firm performance: The mediating role of sustainability disclosure | Full Text | References | PDF (811.7 KB) | EPUB
  • 3506 Views
  • 1 CrossRef citations
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Open Access

BANKING & FINANCE

Article
Credit-using behavior of Muslims in non-Muslim country:A study of Nakhon Si Thammarat, Thailand
Pornpen Thippayana & Nalinee Thinnam
Article: 2179457
Published online: 01 Mar 2023
AbstractforCredit-using behavior of Muslims in non-Muslim country:A study of Nakhon Si Thammarat, Thailand | Full Text | References | PDF (414.5 KB) | EPUB
  • 1063 Views
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Open Access

MANAGEMENT

Article
The Impact of COVID-19 Pandemic on the Performance of Indonesian MSME with Innovation as Mediation
Agung Sudjatmoko, Mohammad Ichsan, Marcella Astriani,   Mariani & Angeline Clairine
Article: 2179962
Published online: 24 Feb 2023
AbstractforThe Impact of COVID-19 Pandemic on the Performance of Indonesian MSME with Innovation as Mediation | Full Text | References | PDF (697.2 KB) | EPUB
  • 2572 Views
  • 2 CrossRef citations
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Open Access

ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
Voluntary disclosure and firm value: Evidence from Indonesia
Hadi Mahmudah, Andi Ina Yustina, Christine Novita Dewi & Bambang Sutopo
Article: 2182625
Published online: 24 Feb 2023
AbstractforVoluntary disclosure and firm value: Evidence from Indonesia | Full Text | References | PDF (372.5 KB) | EPUB
  • 2434 Views
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Open Access
Article
Environmental tax and global income inequality: A method of moments quantile regression analysis
Osman Babamu Halidu, Amidu Mohammed & Coffie William
Article: 2181139
Published online: 26 Feb 2023
AbstractforEnvironmental tax and global income inequality: A method of moments quantile regression analysis | Full Text | References | PDF (760 KB) | EPUB
  • 1385 Views
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Open Access
Review Article
Overview of Corporate Governance Research in India: A Bibliometric Analysis
Abhilash Abhilash, Sandeep S Shenoy & Dasharathraj K Shetty
Article: 2182361
Published online: 26 Feb 2023
AbstractforOverview of Corporate Governance Research in India: A Bibliometric Analysis | Full Text | References | PDF (2 MB) | EPUB
  • 3563 Views
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Open Access

OPERATIONS, INFORMATION & TECHNOLOGY

Article
Social media adoption in smes sustainability: evidence from an emerging economy
John Amoah, Emmanuel Bruce, Zhao Shurong, Sulemana Bankuoru Egala & Kofi Kwarteng
Article: 2183573
Published online: 26 Feb 2023
AbstractforSocial media adoption in smes sustainability: evidence from an emerging economy | Full Text | References | PDF (1.2 MB) | EPUB
  • 4714 Views
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Open Access

MANAGEMENT

Article
Investigating the non-work antecedents of workplace deviance
Waqas Farooq Dr., Omar Khalid Bhatti Dr., Rabeea Ishaq & Sadaf Kashif Dr.
Article: 2171559
Published online: 28 Feb 2023
AbstractforInvestigating the non-work antecedents of workplace deviance | Full Text | References | PDF (2.3 MB) | EPUB
  • 1846 Views
  • 1 CrossRef citations
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Open Access

ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
An analysis of the effects of management accounting services on the financial performance of SME: The moderating role of information technology
Emmanuel Gyamera, Williams Abayaawien Atuilik, Ivy Eklemet, Akwetey Henry Matey, Lexis Alexander Tetteh & Paul Kwasi Apreku-Djan
Article: 2183559
Published online: 28 Feb 2023
AbstractforAn analysis of the effects of management accounting services on the financial performance of SME: The moderating role of information technology | Full Text | References | PDF (1.5 MB) | EPUB
  • 8953 Views
  • 2 CrossRef citations
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Open Access

MANAGEMENT

Article
The dynamic effects of religion: An exploration of religiosity influences on Islamic work ethic over time
Jaya Addin Linando, Yunice Karina Tumewang, Katiya Nahda & Nurfauziah
Article: 2181127
Published online: 26 Feb 2023
AbstractforThe dynamic effects of religion: An exploration of religiosity influences on Islamic work ethic over time | Full Text | References | PDF (467.9 KB) | EPUB
  • 1450 Views
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Open Access

MARKETING

Article
Opt-in e-mail marketing influence on consumer behaviour: A Stimuli–Organism–Response (S–O–R) theory perspective
Neo Ligaraba, Tinashe Chuchu & Brighton Nyagadza
Article: 2184244
Published online: 28 Feb 2023
AbstractforOpt-in e-mail marketing influence on consumer behaviour: A Stimuli–Organism–Response (S–O–R) theory perspective | Full Text | References | PDF (423.1 KB) | EPUB
  • 4066 Views
  • 1 CrossRef citations
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Open Access

BANKING & FINANCE

Article
The moderating role of income diversification on the relationship between intellectual capital and bank performance evidence from Viet Nam
Dat T Nguyen, Tu DQ Le & Son H Tran
Article: 2182621
Published online: 06 Mar 2023
AbstractforThe moderating role of income diversification on the relationship between intellectual capital and bank performance evidence from Viet Nam | Full Text | References | PDF (503.1 KB) | EPUB
  • 2173 Views
  • 3 CrossRef citations
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Open Access

MANAGEMENT

Article
Passenger satisfaction with cleanliness and other service quality dimensions and gender as a moderator: Evidence from Indian Railways
Magheswari Gopal Vasanthi, Vasanthi Soundrarajan, Nishad Nawaz, Vijayakumar Gajendran & Satyanarayana Parayitam
Article: 2183568
Published online: 01 Mar 2023
AbstractforPassenger satisfaction with cleanliness and other service quality dimensions and gender as a moderator: Evidence from Indian Railways | Full Text | References | PDF (1.3 MB) | EPUB
  • 3342 Views
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Open Access
Article
Consumers choice of small independent specialty stores in shopping centers during weekday extended trading hours: A qualitative study
Vikram Khangembam
Article: 2185071
Published online: 05 Mar 2023
AbstractforConsumers choice of small independent specialty stores in shopping centers during weekday extended trading hours: A qualitative study | Full Text | References | PDF (411.6 KB) | EPUB
  • 1015 Views
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Open Access

ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
Factors affecting the quality of financial statements from an audit point of view: A machine learning approach
Dang Ngoc Hung, Vu Thi Thuy Van & Lan Archer
Article: 2184225
Published online: 05 Mar 2023
AbstractforFactors affecting the quality of financial statements from an audit point of view: A machine learning approach | Full Text | References | PDF (1.3 MB) | EPUB
  • 8036 Views
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Open Access
Article
Do mental model and creativity help employees to improve their job performance from their participation in the budgeting?
Dany Amrul Ichdan,   Yuliansyah &   Maryani
Article: 2184228
Published online: 06 Mar 2023
AbstractforDo mental model and creativity help employees to improve their job performance from their participation in the budgeting? | Full Text | References | PDF (375 KB) | EPUB
  • 996 Views
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Open Access

OPERATIONS, INFORMATION & TECHNOLOGY

Article
Connectivity, sport events, and tourism development of Mandalika’s special economic zone: A perspective from big data cognitive analytics
Rezzy Eko Caraka, Irwanda Wisnu Wardhana, Yunho Kim, Anjar Dimara Sakti, Prana Ugiana Gio, Maengseok Noh & Bens Pardamean
Article: 2183565
Published online: 13 Mar 2023
AbstractforConnectivity, sport events, and tourism development of Mandalika’s special economic zone: A perspective from big data cognitive analytics | Full Text | References | PDF (6.4 MB) | EPUB
  • 2242 Views
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Open Access

MANAGEMENT

Article
The role of earnings management as mediator the effect of male CEO masculinity face on Research & Development
Januar Eko Prasetio, Sabihaini, Sudaryanto, Haryati Setyorini, Rusdiyanto, Anisaul Hasanah, Adiba Fuad Syamlan & A. Maya Rupa Anjeli
Article: 2179712
Published online: 05 Mar 2023
AbstractforThe role of earnings management as mediator the effect of male CEO masculinity face on Research & Development | Full Text | References | PDF (1.2 MB) | EPUB
  • 1449 Views
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Open Access

ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
Big data analytics capabilities (BDAC) and sustainability reporting on Facebook: Does tone at the top matter?
Fareyha Said, Dalilawati Zainal & Azlina Abdul Jalil
Article: 2186745
Published online: 16 Mar 2023
AbstractforBig data analytics capabilities (BDAC) and sustainability reporting on Facebook: Does tone at the top matter? | Full Text | References | PDF (889.5 KB) | EPUB
  • 1753 Views
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Open Access

MANAGEMENT

Article
The significance of technology-driven entrepreneurship activities: Lessons from SMEs operating in the manufacturing industry
Anil Yigit & Dominik K. Kanbach
Article: 2185069
Published online: 08 Mar 2023
AbstractforThe significance of technology-driven entrepreneurship activities: Lessons from SMEs operating in the manufacturing industry | Full Text | References | PDF (2.4 MB) | EPUB
  • 1808 Views
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Open Access
Article
How financial and non–financial rewards moderate the relationships between transformational leadership, job satisfaction, and job performance
Hsinkuang Chi, Thinh–Van Vu, Hoang Viet Nguyen & Thanh Ha Truong
Article: 2173850
Published online: 06 Mar 2023
AbstractforHow financial and non–financial rewards moderate the relationships between transformational leadership, job satisfaction, and job performance | Full Text | References | PDF (441.5 KB) | EPUB
  • 9119 Views
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Open Access

OPERATIONS, INFORMATION & TECHNOLOGY

Article
The role of awareness in appraising the success of E-government systems
Imdadullah Hidayat Ur Rehman, Jamshid Ali Turi, Joanna Rosak-Szyrocka, Mohammad Nurul Alam & Ladislav Pilař
Article: 2186739
Published online: 08 Mar 2023
AbstractforThe role of awareness in appraising the success of E-government systems | Full Text | References | PDF (1.8 MB) | EPUB
  • 3212 Views
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Open Access

MANAGEMENT

Article
Innovation process model: An integration of innovation costs, benefits and core competence
Asiamah Yeboah
Article: 2176445
Published online: 16 Mar 2023
AbstractforInnovation process model: An integration of innovation costs, benefits and core competence | Full Text | References | PDF (523.1 KB) | EPUB
  • 2887 Views
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Open Access

ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
The application of financing and dividend decision techniques in practice among Ghanaian chief financial officers (CFOs)
Anthony Owusu-Ansah, Nene Lartey Addico & Godfred Amewu
Article: 2171982
Published online: 08 Mar 2023
AbstractforThe application of financing and dividend decision techniques in practice among Ghanaian chief financial officers (CFOs) | Full Text | References | PDF (522.2 KB) | EPUB | Supplemental
  • 1054 Views
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Open Access
Article
Impact of budget participation and leadership style on managerial performance with organizational commitment as intervening variable
Hosam Alden Riyadh, Fadhlilah Rahmaningtyas Nugraheni & Mohammed Ghanim Ahmed
Article: 2175440
Published online: 08 Mar 2023
AbstractforImpact of budget participation and leadership style on managerial performance with organizational commitment as intervening variable | Full Text | References | PDF (525.3 KB) | EPUB
  • 2447 Views
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Open Access
Article
Integrated reporting quality in Malaysia: Do chairman attributes matter?
Sumaia Ayesh Qaderi, Sitraselvi Chandren & Zaimah Abdullah
Article: 2186757
Published online: 08 Mar 2023
AbstractforIntegrated reporting quality in Malaysia: Do chairman attributes matter? | Full Text | References | PDF (531 KB) | EPUB
  • 1653 Views
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Open Access
Article
Institutional factors and CSR reporting in a developing country: Evidence from the neo-institutional perspective
Md Abu Jahid, Rizal Yaya, Suryo Pratolo & Firman Pribadi
Article: 2184227
Published online: 08 Mar 2023
AbstractforInstitutional factors and CSR reporting in a developing country: Evidence from the neo-institutional perspective | Full Text | References | PDF (776 KB) | EPUB
  • 2545 Views
  • 2 CrossRef citations
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Open Access

OPERATIONS, INFORMATION & TECHNOLOGY

Article
The mediating impact of airlines’ image in relation of corporate social responsibility and customers’ loyalty: An empirical in Vietnam
Hai Phan Thanh & Thu Hoang Anh
Article: 2188641
Published online: 09 Mar 2023
AbstractforThe mediating impact of airlines’ image in relation of corporate social responsibility and customers’ loyalty: An empirical in Vietnam | Full Text | References | PDF (549 KB) | EPUB
  • 3078 Views
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Open Access

BANKING & FINANCE

Article
Determinants of choice of credit source among clients of microfinance systems in the Upper West Region of Ghana
Paul Bata Domanban, Fauster Agbenyo & Samuel Sekyi
Article: 2188645
Published online: 09 Mar 2023
AbstractforDeterminants of choice of credit source among clients of microfinance systems in the Upper West Region of Ghana | Full Text | References | PDF (562.8 KB) | EPUB
  • 1366 Views
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Open Access

MANAGEMENT

Article
Workplace incivility to predict employee silence: Mediating and moderating roles of job embeddedness and power distance
Deni Gustiawan,   Noermijati, Siti Aisjah & Nur Khusniyah Indrawati
Article: 2188982
Published online: 15 Mar 2023
AbstractforWorkplace incivility to predict employee silence: Mediating and moderating roles of job embeddedness and power distance | Full Text | References | PDF (751.7 KB) | EPUB
  • 2092 Views
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Open Access

ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
The moderating role of COVID-19 pandemic on the relationship between CEO characteristics and earnings management: evidence from Bangladesh
Mohammad Helal Uddin
Article: 2190196
Published online: 27 Mar 2023
AbstractforThe moderating role of COVID-19 pandemic on the relationship between CEO characteristics and earnings management: evidence from Bangladesh | Full Text | References | PDF (608.9 KB) | EPUB
  • 1961 Views
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Open Access

MANAGEMENT

Article
Sustainable performance based on entrepreneurship, innovation, and green HRM in e-Business Firms
Lina Hamdan Al-Abbadi & Amani Rajab Abu Rumman
Article: 2189998
Published online: 15 Mar 2023
AbstractforSustainable performance based on entrepreneurship, innovation, and green HRM in e-Business Firms | Full Text | References | PDF (874.1 KB) | EPUB
  • 4331 Views
  • 1 CrossRef citations
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Open Access
Article
Towards emotional intelligence and quality of work life: Improving the role of work attitude
Achmad Sudiro, Agung Nugroho Adi, Noora Fithriana, Muhammad Fajrul Iskam Fasieh & Mochamad Soelton
Article: 2189992
Published online: 15 Mar 2023
AbstractforTowards emotional intelligence and quality of work life: Improving the role of work attitude | Full Text | References | PDF (796.1 KB) | EPUB
  • 4577 Views
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Open Access

OPERATIONS, INFORMATION & TECHNOLOGY

Article
Increasing the intention of Gen Zers to adopt drone delivery services based on a three-step decision-making process
Charlie Chen, Makoto Nakayama & Peter Ractham
Article: 2188987
Published online: 15 Mar 2023
AbstractforIncreasing the intention of Gen Zers to adopt drone delivery services based on a three-step decision-making process | Full Text | References | PDF (574.3 KB) | EPUB
  • 1470 Views
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Open Access

MANAGEMENT

Article
If you care I care: role of Green Human Resource Management in employees green behaviors
Wajiha Rashid, Usman Ghani, Kalimullah Khan & Muhammad Usman
Article: 2189768
Published online: 15 Mar 2023
AbstractforIf you care I care: role of Green Human Resource Management in employees green behaviors | Full Text | References | PDF (556.1 KB) | EPUB
  • 3074 Views
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Open Access

ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
Does corporate sustainable development still promote corporate financial performance during global crises? Empirical Study from China
Ruba Hamed, Wasim Al-Shattarat, Faisal Mahmood, Basiem Al-Shattarat & Ahmed Hassanein
Article: 2190195
Published online: 15 Mar 2023
AbstractforDoes corporate sustainable development still promote corporate financial performance during global crises? Empirical Study from China | Full Text | References | PDF (1.7 MB) | EPUB
  • 1352 Views
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Open Access
Article
The relationship of internal auditors’ characteristics with external auditors’ reliance and its impact on audit efficiency: Empirical evidence from Indonesian government institutions
Rudy Usman, Abdul Rohman & Dwi Ratmono
Article: 2191781
Published online: 20 Mar 2023
AbstractforThe relationship of internal auditors’ characteristics with external auditors’ reliance and its impact on audit efficiency: Empirical evidence from Indonesian government institutions | Full Text | References | PDF (472.9 KB) | EPUB
  • 15576 Views
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Open Access

MANAGEMENT

Article
Impact of intellectual capital on organizational performance through intrinsic motivation in higher education institutions
Patricia Alexandra Uriguen Aguirre & Beatrice Elcira Avolio Alecchi
Article: 2189772
Published online: 19 Mar 2023
AbstractforImpact of intellectual capital on organizational performance through intrinsic motivation in higher education institutions | Full Text | References | PDF (1.8 MB) | EPUB
  • 2635 Views
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Open Access

ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
Internal audit functions and sustainability audits: Insights from manufacturing firms
Gilbert K. Amoako, Jonas Bawuah, Emmanuel Asafo-Adjei & Catherine Ayimbire
Article: 2192313
Published online: 19 Mar 2023
AbstractforInternal audit functions and sustainability audits: Insights from manufacturing firms | Full Text | References | PDF (1 MB) | EPUB
  • 4506 Views
  • 2 CrossRef citations
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Open Access
Article
Does corporate social responsibility promote the financial performance of the telecom industry in Ghana?
David Mensah Awadzie, David Kwashie Garr, Edward Attah-Botchwey, Kofi Koduah Sarpong & Mensah Marfo
Article: 2184743
Published online: 17 Apr 2023
AbstractforDoes corporate social responsibility promote the financial performance of the telecom industry in Ghana? | Full Text | References | PDF (1.9 MB) | EPUB
  • 1396 Views
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Open Access

BANKING & FINANCE

Article
Bank funding diversity, risk and profitability: Evidence from Vietnam in the context of the Covid-19 pandemic
Manh Hung Pham & Nhat Minh Nguyen
Article: 2191305
Published online: 19 Mar 2023
AbstractforBank funding diversity, risk and profitability: Evidence from Vietnam in the context of the Covid-19 pandemic | Full Text | References | PDF (506.1 KB) | EPUB
  • 2822 Views
  • 1 CrossRef citations
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Open Access

ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
The effect of tax risk on audit report delay: Empirical evidence from Indonesia
Eko Suwardi & Arfah Habib Saragih
Article: 2192315
Published online: 28 Mar 2023
AbstractforThe effect of tax risk on audit report delay: Empirical evidence from Indonesia | Full Text | References | PDF (447.1 KB) | EPUB
  • 3641 Views
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Open Access

MANAGEMENT

Article
Impact of dark triad personality traits on turnover intention and mental health of employees through cyberbullying
Rimsha Baheer, Kanwal Iqbal Khan, Zeeshan Rafiq & Tayyiba Rashid
Article: 2191777
Published online: 22 Mar 2023
AbstractforImpact of dark triad personality traits on turnover intention and mental health of employees through cyberbullying | Full Text | References | PDF (625.9 KB) | EPUB
  • 3378 Views
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Open Access
Review Article
Factors affecting human resource agility: A literature review and future research directions
Mohamed Husni Ali Athamneh & Juraifa Jais
Article: 2193181
Published online: 22 Mar 2023
AbstractforFactors affecting human resource agility: A literature review and future research directions | Full Text | References | PDF (543.5 KB) | EPUB
  • 3431 Views
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Open Access
Article
Digital capital and food agricultural SMEs: Examining the effects on SME performance, inequalities and government role
Fanny Saruchera & Sinenhlanhla Mpunzi
Article: 2191304
Published online: 22 Mar 2023
AbstractforDigital capital and food agricultural SMEs: Examining the effects on SME performance, inequalities and government role | Full Text | References | PDF (1.2 MB) | EPUB
  • 1898 Views
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Open Access

ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
Gender diversity on corporate boards and earnings management: Evidence for European Union listed firms
Sandra Alves
Article: 2193138
Published online: 22 Mar 2023
AbstractforGender diversity on corporate boards and earnings management: Evidence for European Union listed firms | Full Text | References | PDF (489.7 KB) | EPUB
  • 2701 Views
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Open Access

MANAGEMENT

Article
Firms’ risk-taking for customers’ benefit and its relevance with performance relative to aspiration
Steve Kyungjae Lee
Article: 2192842
Published online: 22 Mar 2023
AbstractforFirms’ risk-taking for customers’ benefit and its relevance with performance relative to aspiration | Full Text | References | PDF (452 KB) | EPUB
  • 654 Views
  • 1 CrossRef citations
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Open Access

MARKETING

Article
The formation of attitudes and intention towards green purchase: An analysis of internal and external mechanisms
Nguyen Thi Hoang Yen & Dung Phuong Hoang
Article: 2192844
Published online: 01 Apr 2023
AbstractforThe formation of attitudes and intention towards green purchase: An analysis of internal and external mechanisms | Full Text | References | PDF (451.2 KB) | EPUB
  • 3868 Views
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Open Access

ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
The moderating effects of gender on managerial performance assessment and dysfunctional behaviour: Evidence from Indonesia
Puji Lestari, Umi Pratiwi & Bambang Setyobudi Irianto
Article: 2193207
Published online: 27 Mar 2023
AbstractforThe moderating effects of gender on managerial performance assessment and dysfunctional behaviour: Evidence from Indonesia | Full Text | References | PDF (670.7 KB) | EPUB
  • 1319 Views
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Open Access

MANAGEMENT

Article
Innovation norms during COVID-19 and Indonesian hotel performance: Innovative energy use as a mediating variable
Alim Syariati, Namla Elfa Syariati, Rizka Jafar & Bahrul Ulum Rusydi
Article: 2194119
Published online: 26 Mar 2023
AbstractforInnovation norms during COVID-19 and Indonesian hotel performance: Innovative energy use as a mediating variable | Full Text | References | PDF (637.3 KB) | EPUB
  • 1010 Views
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Open Access

ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
Moderating role of risk management effectiveness on corporate social responsibility- corporate performance relationship
Husaini Husaini, Ridwan Nurazi & Saiful Saiful
Article: 2194465
Published online: 26 Mar 2023
AbstractforModerating role of risk management effectiveness on corporate social responsibility- corporate performance relationship | Full Text | References | PDF (528.7 KB) | EPUB
  • 2297 Views
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Open Access
Article
The environmental accounting strategy and waste management to achieve MSME’s sustainability performance
Sri Wahjuni Latifah & Noorlailie Soewarno
Article: 2176444
Published online: 26 Mar 2023
AbstractforThe environmental accounting strategy and waste management to achieve MSME’s sustainability performance | Full Text | References | PDF (644.2 KB) | EPUB
  • 4796 Views
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Open Access
Review Article
Unravelling the truth: A bibliometric analysis of earnings management practices
Gayas Ahmad, Mohammad Subhan, Feeroz Hayat & Mamdouh Abdulaziz Saleh Al-Faryan
Article: 2194088
Published online: 26 Mar 2023
AbstractforUnravelling the truth: A bibliometric analysis of earnings management practices | Full Text | References | PDF (6.4 MB) | EPUB
  • 2193 Views
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Open Access
Review Article
The irrelevance of R&D intensity in the ESG disclosure? Insights from top 10 listed companies on global Islamic indices
Muhammad Afi Ramadhan, Ratna Mulyany & Evi Mutia
Article: 2187332
Published online: 26 Mar 2023
AbstractforThe irrelevance of R&D intensity in the ESG disclosure? Insights from top 10 listed companies on global Islamic indices | Full Text | References | PDF (599.1 KB) | EPUB
  • 1838 Views
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Open Access
Article
The moderating effect of an audit committee on the relationship between ownership structure and firm performance: Evidence from emerging markets
Waleed M. Al-Ahdal, Hafiza Aishah Hashim, Faozi A. Almaqtari & Shahrokh M. Saudagaran
Article: 2194151
Published online: 26 Mar 2023
AbstractforThe moderating effect of an audit committee on the relationship between ownership structure and firm performance: Evidence from emerging markets | Full Text | References | PDF (647.3 KB) | EPUB
  • 2643 Views
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Open Access

MANAGEMENT

Article
A study of the influence of civic engagement in the relationship between psychological capital and social performance
Youngkeun Choi & Sug-In Chang
Article: 2195643
Published online: 26 Mar 2023
AbstractforA study of the influence of civic engagement in the relationship between psychological capital and social performance | Full Text | References | PDF (464.6 KB) | EPUB
  • 909 Views
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Open Access

ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
Corporate governance mechanisms and firm performance in Saudi Arabia before and during the COVID-19 outbreak
Helmi A. Boshnak, Mohammad Alsharif & Majed Alharthi
Article: 2195990
Published online: 29 Mar 2023
AbstractforCorporate governance mechanisms and firm performance in Saudi Arabia before and during the COVID-19 outbreak | Full Text | References | PDF (481.8 KB) | EPUB
  • 3435 Views
  • 2 CrossRef citations
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Open Access

MANAGEMENT

Article
The impact of information sharing on the quality of decision-making: From the point of view of employees in Jordanian private hospitals
Fahd Alduais, Atef Raoush, Abeer Samara & Khaled Sartawi
Article: 2195028
Published online: 29 Mar 2023
AbstractforThe impact of information sharing on the quality of decision-making: From the point of view of employees in Jordanian private hospitals | Full Text | References | PDF (420.8 KB) | EPUB
  • 2474 Views
  • 1 CrossRef citations
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Open Access

MARKETING

Article
The role of entrepreneurial marketing & innovation capability in the performance of SMEs during covid-19 pandemic: Evidence of MSMEs in West Java
Diana Sari, Belinda Aretha Kusuma, John Sihotang & Tri Febrianti
Article: 2194091
Published online: 29 Mar 2023
AbstractforThe role of entrepreneurial marketing & innovation capability in the performance of SMEs during covid-19 pandemic: Evidence of MSMEs in West Java | Full Text | References | PDF (1.1 MB) | EPUB
  • 3848 Views
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Open Access

MANAGEMENT

Article
Engagement and flexibility: An empirical discussion about consultative leadership intent for productivity from Pakistan
Dian Ekowati, Ansar Abbas, Aisha Anwar, Fendy Suhariadi & Mochammad Fahlevi
Article: 2196041
Published online: 09 Apr 2023
AbstractforEngagement and flexibility: An empirical discussion about consultative leadership intent for productivity from Pakistan | Full Text | References | PDF (617.2 KB) | EPUB
  • 2111 Views
  • 3 CrossRef citations
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Open Access

ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
Ethical tax decision-making: Evaluating the effects of organizational prestige valuations and tax accountants’ financial situation
Holy Kwabla Kportorgbi, Francis Aboagye-Otchere & Teddy Ossei Kwakye
Article: 2196037
Published online: 29 Mar 2023
AbstractforEthical tax decision-making: Evaluating the effects of organizational prestige valuations and tax accountants’ financial situation | Full Text | References | PDF (1.3 MB) | EPUB
  • 1002 Views
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Open Access
Article
CEO attributes, board independence, and real earnings management: Evidence from Nigeria
Auwalu Musa, Rohaida Abdul Latif & Jamaliah Abdul Majid
Article: 2194464
Published online: 29 Mar 2023
AbstractforCEO attributes, board independence, and real earnings management: Evidence from Nigeria | Full Text | References | PDF (492.4 KB) | EPUB
  • 2366 Views
  • 1 CrossRef citations
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Open Access

MARKETING

Article
Assessing the determinants of customer-perceived value and customer satisfaction in e-hailing services: An Importance-Performance Matrix Analysis (IPMA) Approach
Emily H.T. Yapp & Jasmine A.L. Yeap
Article: 2191808
Published online: 29 Mar 2023
AbstractforAssessing the determinants of customer-perceived value and customer satisfaction in e-hailing services: An Importance-Performance Matrix Analysis (IPMA) Approach | Full Text | References | PDF (1 MB) | EPUB
  • 2326 Views
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Open Access

MANAGEMENT

Article
A bibliometric analysis of team autonomy research
Kristýna Zychová, Tereza Šímová & Martina Fejfarová
Article: 2195024
Published online: 29 Mar 2023
AbstractforA bibliometric analysis of team autonomy research | Full Text | References | PDF (2.6 MB) | EPUB
  • 919 Views
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Open Access
Review Article
A twenty years bibliometric analysis (2002 – 2021) of business economics research in ASEAN
Budi Harsanto & Egi Arvian Firmansyah
Article: 2194467
Published online: 01 Apr 2023
AbstractforA twenty years bibliometric analysis (2002 – 2021) of business economics research in ASEAN | Full Text | References | PDF (436.2 KB) | EPUB
  • 1812 Views
  • 2 CrossRef citations
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Open Access
Article
Digital branding adoption by specialty eatery start-ups in the post-pandemic environment in India
Aman Sharma, Bhuvanesh Kumar Sharma, Sneha Rajput, Aashish Mehra & Uma Gulati
Article: 2196043
Published online: 01 Apr 2023
AbstractforDigital branding adoption by specialty eatery start-ups in the post-pandemic environment in India | Full Text | References | PDF (3.1 MB) | EPUB
  • 2439 Views
  • 1 CrossRef citations
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Open Access

MARKETING

Article
Traditional restaurant managers’ use of sensory marketing to maintain customer satisfaction: Findings from PLS-SEM and fsQCA
Pantas H. Silaban, Wen-Kuo Chen, Ixora Javanisa Eunike & Andri Dayarana K. Silalahi
Article: 2196788
Published online: 01 Apr 2023
AbstractforTraditional restaurant managers’ use of sensory marketing to maintain customer satisfaction: Findings from PLS-SEM and fsQCA | Full Text | References | PDF (532.1 KB) | EPUB
  • 5683 Views
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Open Access

BANKING & FINANCE

Article
The role of growth aspirations in SMME financing decisions
Belinda Rathogwa & Jabulile Msimango-Galawe
Article: 2196040
Published online: 01 Apr 2023
AbstractforThe role of growth aspirations in SMME financing decisions | Full Text | References | PDF (2.5 MB) | EPUB
  • 1184 Views
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Open Access

MANAGEMENT

Article
Key factors of educational CRM success and institution performance: A SEM analysis
Ade Octavia, Della Raymena Jovanka, Turki Mesfer Alqahtani, Tommy Tanu Wijaya & Akhmad Habibi
Article: 2196786
Published online: 01 Apr 2023
AbstractforKey factors of educational CRM success and institution performance: A SEM analysis | Full Text | References | PDF (1 MB) | EPUB
  • 1643 Views
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Open Access

ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
The Sociocultural and Institutional factors influencing Tax Avoidance in sub-Sahara Africa
Alfred James Kimea, Msizi Mkhize & Haruna Maama
Article: 2186744
Published online: 01 Apr 2023
AbstractforThe Sociocultural and Institutional factors influencing Tax Avoidance in sub-Sahara Africa | Full Text | References | PDF (383.4 KB) | EPUB
  • 1715 Views
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Open Access
Article
Do audit firm reputation provide insight into financial reporting quality? Evidence from accrual and real management of listed companies in Vietnam
Ngoc Mai Tran & Manh Ha Tran
Article: 2197675
Published online: 05 Apr 2023
AbstractforDo audit firm reputation provide insight into financial reporting quality? Evidence from accrual and real management of listed companies in Vietnam | Full Text | References | PDF (390.5 KB) | EPUB
  • 1221 Views
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Open Access

MANAGEMENT

Article
Determinants of green consumer behavior: A case study from Vietnam
Luan Trong Nguyen, Tri Huu Nguyen, Han Ngoc Nguyen, Loi Dai Nguyen, Dao Thi Thu Nguyen & Linh Duy LE
Article: 2197673
Published online: 05 Apr 2023
AbstractforDeterminants of green consumer behavior: A case study from Vietnam | Full Text | References | PDF (1.6 MB) | EPUB
  • 9337 Views
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Open Access

ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
Macroeconomic and firm-specific determinants of financial performance: Evidence from non-life insurance companies in Africa
Thabiso Sthembiso Msomi
Article: 2190312
Published online: 05 Apr 2023
AbstractforMacroeconomic and firm-specific determinants of financial performance: Evidence from non-life insurance companies in Africa | Full Text | References | PDF (468 KB) | EPUB
  • 2276 Views
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Open Access

MANAGEMENT

Article
Socio-cultural dimensions, employee-related assumptions and HRM practices-a multivariate model in a cross-national setting
Papadionysiou Evangelia & Myloni Barbara
Article: 2197157
Published online: 11 Apr 2023
AbstractforSocio-cultural dimensions, employee-related assumptions and HRM practices-a multivariate model in a cross-national setting | Full Text | References | PDF (375.5 KB) | EPUB
  • 1608 Views
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BANKING & FINANCE

Article
The bank lending channel of monetary policy transmission in Vietnam: Impacts of the COVID-19 pandemic and the financial crisis
Minh Thanh Loi & Van Dan Dang
Article: 2199485
Published online: 08 Apr 2023
AbstractforThe bank lending channel of monetary policy transmission in Vietnam: Impacts of the COVID-19 pandemic and the financial crisis | Full Text | References | PDF (477.6 KB) | EPUB
  • 1811 Views
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ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
How corporate governance quality affects investment efficiency? An empirical analysis of nonfinancial companies in the Gulf Cooperation Council 2015-2020
Adam Yahya Jafeel, Yousif Abdelbagi Abdalla, Alaa Amin Abdalla & Mohammed Hersi Warsame
Article: 2198061
Published online: 05 Apr 2023
AbstractforHow corporate governance quality affects investment efficiency? An empirical analysis of nonfinancial companies in the Gulf Cooperation Council 2015-2020 | Full Text | References | PDF (490.1 KB) | EPUB
  • 1594 Views
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MANAGEMENT

Article
Intergenerational transmission of entrepreneurship: An East African perspective of SME owner’s choice of joining the family business or independent own founding
Sarah W Muigai, Edward Mungai & Ramakrishna Velamuri
Article: 2195023
Published online: 08 Apr 2023
AbstractforIntergenerational transmission of entrepreneurship: An East African perspective of SME owner’s choice of joining the family business or independent own founding | Full Text | References | PDF (492.7 KB) | EPUB
  • 1166 Views
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Article
The context in conditional cash transfer (CCT) programs: A royal road to health service utilization to the poor?
Massami Denis Rukiko, Adam Ben Swebe Mwakalobo & Joel Johnson Mmasa
Article: 2198075
Published online: 08 Apr 2023
AbstractforThe context in conditional cash transfer (CCT) programs: A royal road to health service utilization to the poor? | Full Text | References | PDF (369.1 KB) | EPUB
  • 1584 Views
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Article
Explaining consumers’ channel-switching behavior in the post-COVID-19 pandemic era
Anh Tram Nguyen Tran, Uyen Hoang Dinh Nguyen, Vu Minh Ngo & Huan Huu Nguyen
Article: 2198068
Published online: 08 Apr 2023
AbstractforExplaining consumers’ channel-switching behavior in the post-COVID-19 pandemic era | Full Text | References | PDF (820.2 KB) | EPUB
  • 2318 Views
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Article
Soft skill competency and employees’ capacity as the intervening factors between training effectiveness and health workers’ performance
Hasmin Tamsah, Gunawan Bata Ilyas, Jumiaty Nurung, Ekafadly Jusuf & Sri Rahmi
Article: 2199493
Published online: 09 Apr 2023
AbstractforSoft skill competency and employees’ capacity as the intervening factors between training effectiveness and health workers’ performance | Full Text | References | PDF (1.7 MB) | EPUB
  • 2015 Views
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Article
Moderation effects of multiple directorships on audit committee and firm performance: A middle eastern perspective
Kamilah Kamaludin, Sheela Sundarasen & Izani Ibrahim
Article: 2194147
Published online: 09 Apr 2023
AbstractforModeration effects of multiple directorships on audit committee and firm performance: A middle eastern perspective | Full Text | References | PDF (409.2 KB) | EPUB
  • 1126 Views
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Review Article
Knowledge sharing in organization: A systematic review
Asiamah Yeboah
Article: 2195027
Published online: 09 Apr 2023
AbstractforKnowledge sharing in organization: A systematic review | Full Text | References | PDF (564.7 KB) | EPUB
  • 10294 Views
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Article
Investment decision in crisis: The alternative view of escalation of commitment in determining investment performance
Harris Turino Kurniawan & Adhi Setyo Santoso
Article: 2196785
Published online: 09 Apr 2023
AbstractforInvestment decision in crisis: The alternative view of escalation of commitment in determining investment performance | Full Text | References | PDF (2.1 MB) | EPUB
  • 883 Views
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Article
Ambidexterity in Indonesian SMEs: A systematic review and synthesis for future research
Maria Pampa Kumalaningrum, Wakhid Slamet Ciptono, Nurul Indarti & Boyke Rudy Purnomo
Article: 2199490
Published online: 09 Apr 2023
AbstractforAmbidexterity in Indonesian SMEs: A systematic review and synthesis for future research | Full Text | References | PDF (2.2 MB) | EPUB
  • 2148 Views
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Article
The impact of market uncertainty on international SME performance
Shahab Sharfaei, Jeen Wei Ong & Adedapo O. Ojo
Article: 2198160
Published online: 09 Apr 2023
AbstractforThe impact of market uncertainty on international SME performance | Full Text | References | PDF (357.4 KB) | EPUB
  • 1804 Views
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Article
Paradoxical effects of social media use on workplace interpersonal conflicts
Noreen Kanwal, Ahmad Shahrul Nizam Bin Isha, Rohani Bt Salleh, Nosheen Kanwal & Al-Baraa Abdulrahman Al-Mekhlafi
Article: 2200892
Published online: 12 Apr 2023
AbstractforParadoxical effects of social media use on workplace interpersonal conflicts | Full Text | References | PDF (335.9 KB) | EPUB
  • 2069 Views
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ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
Sustainability reporting, gender diversity, firm value and corporate performance in ASEAN region
Rojana Khunkaew, Jittima Wichianrak & Muttanachai Suttipun
Article: 2200608
Published online: 12 Apr 2023
AbstractforSustainability reporting, gender diversity, firm value and corporate performance in ASEAN region | Full Text | References | PDF (460.6 KB) | EPUB
  • 3663 Views
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MANAGEMENT

Article
The effects of analytical and holistic reasoning perspective on innovation and business performance, a study of state own, FDI and private company in Vietnam
Mai Ngoc Khuong, Pham Dang Tuan & Nguyen Ngoc Duy Phuong
Article: 2200609
Published online: 12 Apr 2023
AbstractforThe effects of analytical and holistic reasoning perspective on innovation and business performance, a study of state own, FDI and private company in Vietnam | Full Text | References | PDF (902 KB) | EPUB
  • 1121 Views
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Article
Psychological empowerment and organizational citizenship behavior in the information communications and technology (ICT) sector: A moderated- mediation model
Ahmad Almohtaseb, Maha Shehadeh & Jehad Aldehayyat
Article: 2200599
Published online: 16 Apr 2023
AbstractforPsychological empowerment and organizational citizenship behavior in the information communications and technology (ICT) sector: A moderated- mediation model | Full Text | References | PDF (2 MB) | EPUB
  • 1816 Views
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Article
The impact of administrative management and information technology on e-government success: The mediating role of knowledge management practices
Abdullah Fahad AlMulhim
Article: 2202030
Published online: 26 Apr 2023
AbstractforThe impact of administrative management and information technology on e-government success: The mediating role of knowledge management practices | Full Text | References | PDF (472.9 KB) | EPUB
  • 3618 Views
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Research Article

Article
Green intellectual capital and financial performance: The moderate of family ownership
Anna Sutrisna Sukirman & Wiwiek Dianawati
Article: 2200498
Published online: 20 Apr 2023
AbstractforGreen intellectual capital and financial performance: The moderate of family ownership | Full Text | References | PDF (354 KB) | EPUB
  • 3495 Views
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Review Article

Review Article
Value chain in the relationship of intellectual capital and firm’s performance
Harry Suharman, Dini Wahjoe Hapsari, Nurul Hidayah & Rr. Sri Saraswati
Article: 2199482
Published online: 20 Apr 2023
AbstractforValue chain in the relationship of intellectual capital and firm’s performance | Full Text | References | PDF (801.4 KB) | EPUB
  • 1713 Views
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MANAGEMENT

Article
How do strategic networks help SMEs upgrade in global value chains? A cross-national analysis
Sangmin Kang & Changju Kim
Article: 2202833
Published online: 19 Apr 2023
AbstractforHow do strategic networks help SMEs upgrade in global value chains? A cross-national analysis | Full Text | References | PDF (1.1 MB) | EPUB
  • 1440 Views
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Article
Nexus between tourism and ecological footprint in RCEP: Fresh evidence from Bayesian MCMC random-effects sampling
Nguyen Ngoc Thach & Bui Hoang Ngoc
Article: 2208703
Published online: 07 May 2023
AbstractforNexus between tourism and ecological footprint in RCEP: Fresh evidence from Bayesian MCMC random-effects sampling | Full Text | References | PDF (2.8 MB) | EPUB
  • 1006 Views
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Article
The Perception of quality and the performance in primary health Care of central Alentejo – Portugal
M. Saraiva, C. Alfaiate, L. P. Gomes, A. R. Correia & F. Jorge
Article: 2208423
Published online: 08 May 2023
AbstractforThe Perception of quality and the performance in primary health Care of central Alentejo – Portugal | Full Text | References | PDF (443.5 KB) | EPUB
  • 990 Views
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ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
Environmental regulation and corporate performance: The effects of green financial management and top management’s environmental awareness
Suijun Chen, Pankaewta Lakkanawanit, Muttanachai Suttipun & He Xue
Article: 2209973
Published online: 08 May 2023
AbstractforEnvironmental regulation and corporate performance: The effects of green financial management and top management’s environmental awareness | Full Text | References | PDF (485.6 KB) | EPUB
  • 2086 Views
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Open Access

INFORMATION & TECHNOLOGY MANAGEMENT

Review Article
The quality of cost accounting systems in manufacturing firms: A literature review
Qais Yaser Saleh, Munther Barakat AL-Nimer & Sinan S. Abbadi
Article: 2209980
Published online: 08 May 2023
AbstractforThe quality of cost accounting systems in manufacturing firms: A literature review | Full Text | References | PDF (1 MB) | EPUB
  • 5647 Views
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ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
The moderating effect of gender on the salary equity-affective commitment link: An empirical study of university academic staff in Egypt
Mohamed Hossameldin Khalifa
Article: 2210894
Published online: 08 May 2023
AbstractforThe moderating effect of gender on the salary equity-affective commitment link: An empirical study of university academic staff in Egypt | Full Text | References | PDF (1.5 MB) | EPUB
  • 607 Views
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MANAGEMENT

Article
Talent management at science parks: Firm-university partnerships as a strategic resource for competitive advantage creation in the information technology sector in Vietnam
Nga T.T. Le, Phuong V. Nguyen, Hoa D. X. Trieu & Long Nguyen Hai Lam
Article: 2210889
Published online: 08 May 2023
AbstractforTalent management at science parks: Firm-university partnerships as a strategic resource for competitive advantage creation in the information technology sector in Vietnam | Full Text | References | PDF (1.4 MB) | EPUB
  • 1123 Views
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ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
Board risk committee composition and risk-taking of deposit money banks in Nigeria
Ismaila Yusuf, Idris Ahmed Aliyu & Mamdouh Abdulaziz Saleh Al-Faryan
Article: 2187884
Published online: 19 Apr 2023
AbstractforBoard risk committee composition and risk-taking of deposit money banks in Nigeria | Full Text | References | PDF (409.4 KB) | EPUB
  • 1246 Views
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