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Showing 1 - 14 of 14 Journals sorted alphabetically
American Economic Journal : Macroeconomics     Full-text available via subscription   (Followers: 165)
Corporate Governance and Sustainability Review     Open Access   (Followers: 4)
Growth     Open Access   (Followers: 4)
Journal of Governance and Regulation     Open Access   (Followers: 1)
Journal of Macroeconomics     Hybrid Journal   (Followers: 28)
Journal of Macromarketing     Hybrid Journal   (Followers: 4)
Macroeconomic Dynamics     Hybrid Journal   (Followers: 28)
Microeconomics and Macroeconomics     Open Access   (Followers: 7)
NBER Macroeconomics Annual     Full-text available via subscription   (Followers: 51)
Perfil de Coyuntura Económica     Open Access  
Review of Economic Studies     Hybrid Journal   (Followers: 254)
Review of Market Integration     Hybrid Journal   (Followers: 3)
South Asian Journal of Macroeconomics and Public Finance     Hybrid Journal   (Followers: 1)
Studies in Political Economy     Hybrid Journal   (Followers: 3)
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Journal of Governance and Regulation
Number of Followers: 1  

  This is an Open Access Journal Open Access journal
ISSN (Print) 2220-9352 - ISSN (Online) 2306-6784
Published by Virtus Interpress Homepage  [7 journals]
  • A bibliometric review of stakeholder theory in accounting: Current trends
           and future directions
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      In this study, a comprehensive bibliometric review of the stakeholder theory in accounting (both financial and managerial) is carried out. The bibliometric analysis provides historical information on research trends as well as research performance. This study explored the associated literature in stakeholder theory and accounting (economy, business, and management) from 1996–2022. The material was gathered from the Scopus database and analysed using VOSviewer and Tableau software. The documents that are based on previous research provide an analysis of the scientific output as well as the distribution of subject groups and journals. The authors' chosen keywords have also been focused on identifying the most important areas of the study. The results of this research indicate that there has been an increase in the rate of yearly production across the time period that was investigated. The Journal of Business Ethics (JBE) is the most prolific journal and has published the most articles on stakeholder theory of any other publication. It is the top prolific journal. The outcome also demonstrates that the United States (U.S.) is home to a significant number of prestigious academic institutions. The U.S. tops the world in both the creation of scientific papers and the number of times those articles are mentioned in other documents. This study contributes on the awareness of using bibliometric analysis study to explore development in the scientific field. Bibliometric analysis study refers to the use of keywords to extract information for research growth in terms of the number of productions and citations. This study contributes on the awareness of using bibliometric analysis study to explore development in the scientific area.

      Keywords: Stakeholder Theory, Accounting, Bibliometrics

      Authors' individual contribution: Conceptualization — K.; Methodology — Y.J.N.; Software — Y.J.N.; Validation — K.; Formal Analysis — T.A.; Investigation — Y.J.N.; Resources — Y.J.N.; Data Curation — Y.J.N.; Writing — Original Draft — K.; Writing — Review & Editing — K. and T.A.; Visualization — T.A.; Project Administration — T.A.; Funding Acquisition — K.

      Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

      JEL Classification: G14, G31, G38

      Received: 02.01.2023
      Accepted: 19.02.2024
      Published online: 21.02.2024

      How to cite this paper: Khomsiyah, Nilawati, Y. J., & Aryati, T. (2024). A bibliometric review of stakeholder theory in accounting: Current trends and future directions [Special issue]. Journal of Governance & Regulation, 13(1), 277–288. https://doi.org/10.22495/jgrv13i1siart2

      2024-02-21T13:28:58Z
       
  • Innovation management and impact on social economy: A perspective of
           community enterprise in a developing country
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      Today's economic, social, political, technological, and environmental changes pose numerous challenges. Organisations that fail to adapt and reflect their organisational culture struggle to meet objectives and survive. Successful organisations must embrace innovation (Dah et al., 2022). Community enterprises (CEs), also referred to as social enterprises, possess a distinct advantage when it comes to tackling socio-economic problems in marginalised communities. The significance of CEs in addressing social challenges and delivering inventive, long-lasting, and impactful social solutions is steadily increasing (Ngatse-Ipangui & Dassah, 2019). This study explains innovation management and the effect of CEs on the social economy in Nan, Thailand. Through qualitative research, eight key informants were interviewed to assess the influence of CEs in Nan, Thailand. Data analysis involved content analysis and NVivo software. The findings revealed that innovation management allows CEs to develop new ideas and procedures efficiently, enhancing productivity, profitability, and flexibility. CEs contribute to economic growth, inclusion, and societal well-being, particularly in the digital age. They generate jobs, offer innovative services and products, promote sustainability, and inspire hope for the future. Governments, administrations, and organisations should support CEs striving to improve the social economy, as these initiatives benefit both the community and society as a whole.

      Keywords: Innovation Management, Community Enterprise, Social Economy, Digital Trend

      Authors' individual contribution: Conceptualization — R.T., Y.S., T.K., and K.J.; Methodology — R.T., Y.S., T.K., and P.L.; Validation — R.T., Y.S., T.K., K.J., P.L., and P.M.; Investigation — R.T., T.K., and K.J.; Resources — R.T., Y.S., T.K., K.J., P.L., and P.M.; Writing — R.T., Y.S., T.K., K.J., P.L., and P.M.; Visualization — R.T., Y.S., T.K., K.J., P.L., and P.M.; Supervision — T.K. and K.J.

      Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

      JEL Classification: O31, O32, O33, O35

      Received: 10.02.2023
      Accepted: 16.02.2024
      Published online: 20.02.2024

      How to cite this paper: Thetlek, R., Shaengchart, Y., Kraiwanit, T., Jangjarat, K., Limna, P., & Moolngearn, P. (2024). Innovation management and impact on social economy: A perspective of community enterprise in a developing country [Special issue]. Journal of Governance & Regulation, 13(1), 264–276. https://doi.org/10.22495/jgrv13i1siart1

      2024-02-20T12:23:25Z
       
  • Editorial: Governance and its ecosystem — Influencing factors and
           performance
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      This issue of the Journal of Governance and Regulation was published on February 19, 2024.

      By clicking the button "Download This Article" you will gain direct access to the Editorial of the issue.

      How to cite: Rangone, A. (2024). Editorial: Governance and its ecosystem — Influencing factors and performance. Journal of Governance & Regulation, 13(1), 4–5. https://doi.org/10.22495/jgrv13i1editorial

      2024-02-19T10:31:58Z
       
  • The impact of the board of directors on companies' performance: The
           moderating role of ownership concentration
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      The impact of the board of directors (BOD) on the performance of companies, particularly considering the moderating role of ownership concentration (OC), is a topic of significant importance in the realm of corporate governance (Habtoor, 2020). The study employs structural equation modelling (SEM), a more advanced method, to address causality and endogeneity issues in governance-performance relationships (Hamid & Purbawangsa, 2022). The hypotheses are constructed based on resource dependence and agency theories, enhancing the theoretical framework. The research focuses on Jordanian service and industrial firms listed on the Amman Stock Exchange (ASE) from 2014 to 2018, encompassing 92 firms and 460 observations. Based on the estimated results, the study confirms that the size of the board, CEO duality, and board independence, including OC, all have a positive effect on firm performance. The results also show that the BOD has a statistically significant impact on firm performance when considering the moderating impact of OC. However, the study finds that CEO duality and board independence have an insignificant impact on return on assets (ROA). This study contributes to the literature on BOD and firm performance and provides insights for practitioners and policymakers.

      Keywords: Ownership Concentration, Board of Directors, Firm Performance

      Authors' individual contribution: Conceptualization — H.I.H. and N.M.H.; Methodology — H.I.H. and N.M.H.; Formal Analysis — H.I.H.; Investigation — H.I.H.; Data Curation — R.A.G.J.; Writing — Original Draft — H.I.H. and N.M.H.; Writing — Review & Editing — H.I.H. and R.A.G.J.; Supervision — N.M.H.; Project Administration — N.M.H.

      Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

      JEL Classification: G32, G34, L25

      Received: 02.08.2023
      Accepted: 07.02.2024
      Published online: 09.02.2024

      How to cite this paper: Hyarat, H. I., Husin, N. M., & Jos, R. A. G. (2024). The impact of the board of directors on companies' performance: The moderating role of ownership concentration. Journal of Governance & Regulation, 13(1), 241–252. https://doi.org/10.22495/jgrv13i1art22

      2024-02-09T08:26:44Z
       
  • Educational waqf (endowment) in artificial intelligence programs: Toward a
           new form of waqf
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      Waqf entails locking-up the title of an owned property and allotting the benefits for charitable purposes. It is among the most emphasized acts of righteousness in Islam, emphasizing social justice, collective good deeds, and fair distribution of wealth. The main legislation regulating and governing waqf in the United Arab Emirates (UAE) is the Federal Waqf Law No. 5 of 2018, largely derived from Islamic law (Shari'a). This study discusses the possible benefits of applying the waqf system in educational programs related to artificial intelligence (AI) in the Emirate of Dubai. It discusses the general legal rules of waqf in UAE law and its applications in the field of education, as well as its potential role in AI programs. It concludes that waqf can nowadays play a distinguished role in promoting investment in educational programs in Dubai, particularly with regard to AI. The present study paves the way for a better understanding of the role of waqf in the field of education and its results contribute to the growing literature on the subject.

      Keywords: Waqf, Education, Artificial Intelligence, Programs, Law, Dubai

      Authors' individual contribution: The Author is responsible for all the contributions to the paper according to CRediT (Contributor Roles Taxonomy) standards.

      Declaration of conflicting interests: The Author declares that there is no conflict of interest.

      JEL Classification: G28, H82, I25, K11, K33, K36, Z12

      Received: 02.06.2023
      Accepted: 05.02.2024
      Published online: 07.02.2024

      How to cite this paper: Agaileh, Z. M. (2024). Educational waqf (endowment) in artificial intelligence programs: Toward a new form of waqf. Journal of Governance & Regulation, 13(1), 231–240. https://doi.org/10.22495/jgrv13i1art21

      2024-02-07T08:07:31Z
       
  • The impact of fiscal deficit on economic growth: An empirical study in
           selected MENA countries
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      The purpose of this article is to investigate how the fiscal deficit affects economic growth in five Middle Eastern and North African (MENA) countries: Bahrain, Algeria, Egypt, Morocco, and Jordan. These economies are bewildered by their high deficit levels, and their weak investment growth keeps them from achieving economic growth. This investigation, which spans the years 1995 through 2020, uses the ARDL (autoregressive distributed lag) methodology. The author selected four variables for this study: economic growth serves as the dependent variable, while the set of independent variables includes economic growth (GDPG), gross fixed capital formation as a percentage of GDP (GFCF), deficit as a percentage of GDP (DEFICIT), and inflation (INF). The long-run results showed that there is a negative link between economic growth and deficit; however, a positive relationship existed between inflation and economic growth. Gross fixed capital formation did not show any significant relationship with economic growth in the long run. In the short run, the results showed that inflation has a negative relationship with economic growth. The remaining variables, deficit, and gross fixed capital formation did not show a significant relationship with economic growth.

      Keywords: Fiscal Deficit, Inflation, Gross Fixed Capital Formation, Economic Growth

      Authors' individual contribution: The Author is responsible for all the contributions to the paper according to CRediT (Contributor Roles Taxonomy) standards.

      Declaration of conflicting interests: The Author declares that there is no conflict of interest.

      JEL Classification: E62, H3, H61, H62, H63

      Received: 15.06.2023
      Accepted: 02.02.2024
      Published online: 06.02.2024

      How to cite this paper: Kassem, J. (2024). The impact of fiscal deficit on economic growth: An empirical study in selected MENA countries. Journal of Governance & Regulation, 13(1), 223–230. https://doi.org/10.22495/jgrv13i1art20

      2024-02-06T14:46:58Z
       
  • Factors affecting net interest margin in the banking sector: Evidence from
           the Arab region
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      The net interest margin is an important measure for assessing the operational efficiency of the banking sector, and it also evaluates the performance of the bank's management, as well as the success of its strategies in generating revenues through its core business (Obeid & Adeinat, 2017). In this paper, we examine the determinants of the net interest margin in the banking sector for selected Arab countries, including the cost-income ratio, the bank's assets, the provisions, the main interest rate of the monetary policy, the real gross domestic product (GDP) growth rate, and the inflation rate, for a sample of 18 commercial banks in six Arab economies during the period 2015–2020. We use panel data models and the Hausman test to select the appropriate model. The results show that there is a significant positive effect of the bank size and the cost-to-income ratio on the net interest margin, while there is a negative impact of inflation, interest rates on monetary policy tools, and the coronavirus pandemic on the net interest margin. The results did not show a significant relationship between real GDP growth and loan provisions on the one hand, and the operational efficiency of the banking sector on the other hand.

      Keywords: Net Interest Margin, Monetary Policy Instruments, Panel Data, Fixed Effects, Random Effects, COVID-19, Hausman Test

      Authors' individual contribution: The Author is responsible for all the contributions to the paper according to CRediT (Contributor Roles Taxonomy) standards.

      Declaration of conflicting interests: The Author declares that there is no conflict of interest.

      JEL Classification: G21

      Received: 04.07.2023
      Accepted: 01.02.2024
      Published online: 05.02.2024

      How to cite this paper: Obeid, R. (2024). Factors affecting net interest margin in the banking sector: Evidence from the Arab region. Journal of Governance & Regulation, 13(1), 214–222. https://doi.org/10.22495/jgrv13i1art19

      2024-02-05T10:24:33Z
       
  • Australian board composition and performance: Meta-analysis and
           implications for governance research
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      This paper aims to inform the ongoing emphasis on board structure (Yu, 2023) by reconciling the Australian empirical evidence on firm performance-board structure links. While international findings are instructional, differences between governance systems across nations (Alabdullah et al., 2022; Outa & Kutubi, 2021) highlight the importance of understanding the salient nature of the Australian context compared to the UK and US (e.g., fewer listed companies with lower levels of institutional shareholding, higher agency costs and higher compliance to the prescribed governance practices. Meta-analysis was employed to reach an overall Pearson correlation for the association between firm performance and four board composition characteristics (i.e., board independence, CEO duality, board size, and female ratio on boards). The meta-analysis employed includes all empirical studies that used Australian data to investigate firm performance-board structure links. This research also provides guidance on improved theorizing, measurement, and modelling for boards' research. The results indicate that the correlation between each board's independence, CEO duality, and financial performance is almost zero. Moreover, board size and female ratio on board have a small positive correlation with financial performance. This paper highlights the importance of considering a specific theory and evidence before employing intermediary variables as controls.

      Keywords: Australia, Board Composition, Corporate Governance, Firm Performance, Meta-Analysis

      Authors' individual contribution: Conceptualization — A.B.M.A. and G.N.; Methodology — A.B.M.A. and G.N.; Software— A.B.M.A. and F.S.S.; Validation — G.N. and F.S.S.; Formal Analysis — A.B.M.A. and F.N.D.; Investigation — G.N. and F.S.S.; Resources — A.B.M.A. and F.N.D.; Data Curation — A.B.M.A., G.N., and F.N.D.; Writing — Original Draft — A.B.M.A. and F.S.S.; Writing — Review & Editing — G.N. and F.N.D.; Visualization — A.B.M.A.; Supervision — G.N.

      Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

      JEL Classification: M41, M14, C88, G34

      Received: 04.06.2023
      Accepted: 31.01.2024
      Published online: 02.02.2024

      How to cite this paper: Alzoubi, A. B. M., Nicholson, G., Dahmash, F. N., & Shiyyab, F. S. (2024). Australian board composition and performance: Meta-analysis and implications for governance research. Journal of Governance & Regulation, 13(1), 203–213. https://doi.org/10.22495/jgrv13i1art18

      2024-02-02T11:43:24Z
       
  • Personal data protection in the United Arab Emirates and the European
           Union regulations
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      In our digital age, the exchange of personal data has become an integral part of daily life, with smartphones and the internet serving as conduits for this information. However, this practice brings forth many legal complexities concerning data privacy, highlighting the need to safeguard personal information. This research explores the significance of protecting personal data while drawing parallels with the fundamental right to privacy and the confidentiality of correspondence (Ali, 2021). Moreover, the study delves into the European Union's (EU) acknowledgment of personal data protection as a fundamental right. It employs a comparative analytical approach to scrutinize the implications of Federal Decree Law No. 45 of 2021 and its relationship with the amendments introduced to the European General Data Protection Regulation (GDPR) in 2018. Despite both legal frameworks sharing the overarching objective of safeguarding personal data, they diverge in terms of scope, applicability, and regional context. These distinctions may potentially give rise to challenges and incompatibilities. This research highlights the evolving landscape of data protection and underscores the increasing importance of achieving harmonization and compliance in our interconnected world (AlShamisi, 2023).

      Keywords: EU, General Data Protection Regulation, The United Arab Emirates, Right to Privacy, Personal Data, The Organisation for Economic Co-operation and Development Guidelines

      Authors' individual contribution: Conceptualization — A.A., M.E.K., and A.Z.; Methodology — M.E.K. and A.Z.; Resources — A.A., M.E.K., and A.Z.; Writing — Original Draft — A.A., M.E.K., and A.Z.; Writing — Review & Editing — A.A., M.E.K., and A.Z.; Supervision — A.A.; Project Administration — A.A. and M.E.K.

      Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

      JEL Classification: K10, K15, K19, K24

      Received: 12.06.2023
      Accepted: 30.01.2024
      Published online: 01.02.2024

      How to cite this paper: Abouahmed, A., Kandeel, M. E., & Zakaria, A. (2024). Personal data protection in the United Arab Emirates and the European Union regulations. Journal of Governance & Regulation, 13(1), 195–202. https://doi.org/10.22495/jgrv13i1art17

      2024-02-01T10:50:25Z
       
  • The usefulness of comprehensive income in predicting future performance:
           Evidence from the developing market
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      Based on the original study of Dhaliwal et al. (1999), this study examines empirically the usefulness of comprehensive income (CI) in predicting firms' future performance comparing to net income (NI), using Jordanian firms listed in the Amman Stock Exchange (ASE) during the period 2010–2018. Two measures of company' performance are employed, leading NI and cash flow from operation (CFO). We hypothesize that NI is more useful than CI in predicting future earnings and firm future CFO. Similarly, the empirical findings by Biddle and Choi (2006) also indicate that both measures NI and CI are significantly and positively associated with firm's future performance measured by leading NI and CFO. However, the results show that NI is superior to CI in predicting future earnings and firm future CFO. These results hold for the alternative performance measures used in the analysis. Our findings also show a larger standard deviation for CI than NI indicating higher volatility of CI than NI. The superiority of NI is likely to be due the higher volatility of CI and the transitory nature of other comprehensive income (OCI) components included in CI but not included in NI. This study adds to the literature by examining the value relevance of NI and CI in an emerging market.

      Keywords: Comprehensive Income, Net Income, Cash Flow From Operations, Value Relevance

      Authors' individual contribution: Conceptualization — G.A.R., M.A., and O.M.; Methodology — B.A.; Formal Analysis — M.A., H.Z., and O.M.; Investigation — G.A.R. and M.A.; Data Curation — M.A. and B.A.; Writing — Original Draft — M.A., H.Z., and O.M.; Writing — Review & Editing — B.A. and O.M.; Visualization — M.A. and B.A.; Supervision — G.A.R.; Project Administration — G.A.R. and H.Z.

      Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

      JEL Classification: G1, G2, G3, G4, M4

      Received: 04.07.2023
      Accepted: 29.01.2024
      Published online: 31.01.2024

      How to cite this paper: Abu Rumman, G., AlKhalialeh, M., Zaidan, H., Abdeldayem, B., & Mowafi, O. (2024). The usefulness of comprehensive income in predicting future performance: Evidence from the developing market. Journal of Governance & Regulation, 13(1), 185–194. https://doi.org/10.22495/jgrv13i1art16

      2024-01-31T14:22:18Z
       
  • Quality of accounting information systems in the construction and real
           estate enterprises
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      This paper aims to analyze the influence of factors on the quality of accounting information systems (AIS) in construction and real estate enterprises listed on the Vietnamese stock market. The study uses structural equation modelling (SEM) to analyze data collected from 250 listed construction and real estate enterprises in Vietnam as of April 1, 2023. Research results show that information technology (IT), internal control, managers' support, organizational structure, and corporate culture have a positive influence on the quality of AIS. Employee training and coaching do not impact the quality of the AIS. The study also shows the positive impact of the quality of AIS on enterprise performance. These findings have important implications for enterprises, managers and investors in the construction and real estate sectors in Vietnam. Research results have given research implications and management implications for the future of listed companies in Vietnam.

      Keywords: Accounting Information Systems, Construction, Enterprise Performance, Real Estate, Vietnam

      Authors' individual contribution: Conceptualization — T.T.N.; Methodology — T.T.N.; Software — T.H.D.; Validation — T.T.N.; Formal Analysis — T.H.D.; Investigation — T.T.N.; Resources — T.T.N.; Data Curation — T.T.N.; Writing — Original Draft — T.H.D.; Writing — Review & Editing — T.T.N.; Visualization — T.T.N.; Project Administration — T.T.N.

      Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

      JEL Classification: G34, M41

      Received: 08.05.2023
      Accepted: 26.01.2024
      Published online: 30.01.2024

      How to cite this paper: Nguyen, T. T., & Do, T. H. (2024). Quality of accounting information systems in the construction and real estate enterprises. Journal of Governance & Regulation, 13(1), 172–184. https://doi.org/10.22495/jgrv13i1art15

      2024-01-30T10:28:30Z
       
  • The influence of audit committee attributes on earnings management:
           Evidence from listed insurance firms
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      This job aims to confirm the role of audit committee (AC) attributes in curbing earnings management (EM) (discretionary accruals, DA). More significantly, it seeks to fully explore the moderating impact of audit quality (AQ) (Big4 companies) on the association of AC attributes with DA. The research subject is data from insurance businesses listed on the Saudi Stock Exchange (Tadawul) over an eight-year period (2014–2021). The data analyses from this period show that AC size, commitment, meetings, and independence negatively and significantly influence DA. However, AC experience was not linked to DA. The impact of moderating variables was also explored. AQ has a significant and negative moderating influence on the association of audit committee size (ACZ) with DA. Furthermore, the regression outcomes confirm that AQ does not affect the association of DA with other AC attributes. These findings can help investors and shareholders evaluate the trustworthiness and quality of annual reporting when deciding whether to invest in companies listed on Tadawul. They can also help Saudi policymakers develop and strengthen laws and regulations to assist and encourage firms' production of reliable, quality financial statements.

      Keywords: Audit Committee Attributes, Earnings Management, Audit Quality, Insurance Firms, Panel Data, OLS Regression

      Authors' individual contribution: The Author is responsible for all the contributions to the paper according to CRediT (Contributor Roles Taxonomy) standards.

      Declaration of conflicting interests: The Author declares that there is no conflict of interest.

      JEL Classification: G38, G39, L25

      Received: 30.06.2023
      Accepted: 24.01.2024
      Published online: 26.01.2024

      How to cite this paper: Alruwaili, T. F. (2024). The influence of audit committee attributes on earnings management: Evidence from listed insurance firms. Journal of Governance & Regulation, 13(1), 160–171. https://doi.org/10.22495/jgrv13i1art14

      2024-01-26T08:38:28Z
       
  • Auditor choice, board of directors' characteristics and ownership
           structure: Evidence from Greece
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      Auditing is a key factor of financial reporting quality which reduces information asymmetry, improves regulatory compliance, and enhances internal control effectiveness. The decision to select an audit firm is complex and the reasons for choosing a specific auditor are likely to differ across organizations (Knechel et al., 2008). Several factors drive auditor selection, including ownership structure, governance attributes, the risk of information asymmetry, and country-level determinants (Habib et al., 2019). This study aims to examine whether corporate governance mechanisms affect auditor choice. For this purpose, using a sample of the biggest companies listed on the Athens Stock Exchange (ASE) for the period of 2014 to 2018, a logit regression model was developed to investigate the influence of the board characteristics and ownership structure on the decision to appoint a Big Four or non-Big Four audit firm. Results indicate that corporate governance mechanisms do affect auditor selection in Greece. Firms with larger boards, with more independent members and women on their boards' composition, are more likely to appoint a Big Four audit firm. On the other hand, family-owned firms are less likely to engage a Big Four audit firm. The study's results add new evidence on the factors that affect auditor choice in a European emerging market and could be useful to the regulatory authorities, investors, boards, and all other parties engaged in corporate governance.

      Keywords: Auditor Choice, Big Four, Corporate Governance, Ownership, Board of Directors, Women, Greece

      Authors' individual contribution: Conceptualization — M.F. and S.T.; Methodology — M.F., E.L., and S.T.; Formal Analysis — M.F. and S.T.; Resources — M.F., E.L., and S.T.; Writing — Original Draft — M.F. and S.T.; Writing — Review & Editing — E.C. and E.L.; Supervision — E.C. and S.T.

      Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

      JEL Classification: M14, M41, M42

      Received: 22.02.2023
      Accepted: 23.01.2024
      Published online: 25.01.2024

      How to cite this paper: Fasoulas, M., Chytis, E., Lekarakou, E., & Tasios, S. (2024). Auditor choice, board of directors' characteristics and ownership structure: Evidence from Greece. Journal of Governance & Regulation, 13(1), 147–159. https://doi.org/10.22495/jgrv13i1art13

      2024-01-25T09:48:49Z
       
  • Determinants influencing investment decisions of individual investors: The
           case of the developing economy
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      In recent years, the Vietnam stock market has recorded a large number of new investors, of which individual investors account for the majority. Although it has increased both in the number of listed shares and in trading value, price fluctuations are very unpredictable over different periods, and awareness of factors influencing investment decisions is still limited, leading to a high risk of loss in investment activities (Mayfield et al., 2008). The research was carried out in order to point out the factors influencing investment decision-making among potential individual investors, thereby proposing solutions to improve investment efficiency. The study used data from 261 questionnaires with four hypotheses, using qualitative and quantitative research methods, Cronbach's alpha, exploratory factor analysis (EFA), and regression analysis by SPSS software. As a result, four elements influencing: 1) personality traits, 2) behavioral factors, 3) company-related factors, and 4) exogenous factors have a positive impact on the stock investment decisions of individual investors. Thereby the article shows solutions from the government, the stock market, businesses, and individuals to improve investment efficiency.

      Keywords: Behavioral Factors, Company-Related Factors, Exogenous Factors, Investment Decisions, Personality Traits

      Authors' individual contribution: Conceptualization — T.M.P.N. and T.M.A.N.; Methodology — M.D.T. and Q.L.L.; Validation — T.M.P.N. and T.M.A.N.; Writing — Review & Editing — T.M.P.N., T.M.A.N., M.D.T., Q.L.L., and D.N.N.; Visualization — T.M.P.N. and T.M.A.N.; Supervision — M.D.T. and Q.L.L.

      Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

      JEL Classification: D53, E21

      Received: 08.03.2023
      Accepted: 22.01.2024
      Published online: 24.01.2024

      How to cite this paper: Nguyen, T. M. P., Nguyen, T. M. A., Tran, M. D., Le, Q. L., & Nguyen, D. N. (2024). Determinants influencing investment decisions of individual investors: The case of the developing economy. Journal of Governance & Regulation, 13(1), 135–146. https://doi.org/10.22495/jgrv13i1art12

      2024-01-24T09:04:43Z
       
  • Structuring and determining the influence of stakeholders on the
           innovation ecosystem
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      In this paper, criteria for the distribution of stakeholders of the innovation ecosystem (IE), such as subsystems, functional features and positions, are formed. Stakeholder matrices and maps have been constructed for monitoring and identifying trends in changes in the rank of stakeholders in the innovation ecosystem. According to the conducted calculations, in addition to quantitative calculations, their qualitative assessments were provided according to linguistic sets. In the process of research, the method of constructing membership functions of discrete fuzzy sets, as cognitive modeling, was used to determine the influence of cause-and-effect relationships. The elements of the matrix of mutual influences of the cognitive map were expertly formed in the modeling process. The purpose of the paper is to identify the stakeholders of the innovation ecosystem, structure them by subsystem categories, sphere and level of influence, to model the interaction of stakeholders within the innovation ecosystem. Understanding the systemic roles and interactions of stakeholders is critical to gaining a more accurate and detailed view of their contributions. A purposeful approach to building an innovative ecosystem allows you to form stakeholders to ensure their effective interaction.

      Keywords: Stakeholder, Innovation Networks, Cognitive Modeling, Education, Science, Business

      Authors' individual contribution: Conceptualization — V.O.; Methodology — V.O.; Investigation — V.T., O.R., and O.B.; Resources — O.R. and O.B.; Writing — Original Draft — V.O., O.R., and O.B..; Writing — Review & Editing — V.T.; Supervision — V.O. and V.T.; Funding Acquisition — V.O., V.T., O.R., and O.B.

      Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

      JEL Classification: D20, O32, C59

      Received: 04.05.2023
      Accepted: 19.01.2024
      Published online: 23.01.2024

      How to cite this paper: Ostapenko, V., Tyshchenko, V., Rats, O., & Brusentseva, O. (2024). Structuring and determining the influence of stakeholders on the innovation ecosystem. Journal of Governance & Regulation, 13(1), 123–134. https://doi.org/10.22495/jgrv13i1art11

      2024-01-23T13:48:05Z
       
  • The role of foreign direct investments in the developing of banking sector
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      The important factor of a stable economy undoubtedly remains foreign direct investment (FDI), which helps in the establishment and economic, social and overall development of a country. Corporations that decide to invest their capital abroad of the country of origin, obviously require the destination country to have an organizational economic viability and attractive and suitable legal space. Meanwhile, the factors that affect the size, structure, benefits, costs and role of the banking sector of FDI in the economy of Kosovo will be objects of analysis of this paper. In addition to these issues, we will present the real situation of FDI in general during the last years in Kosovo, the origin of the respective countries from which these investments come and their economic activity scope. For the writing of this paper, the method of secondary data analysis and comparative method were used. Mainly, we have used the publications of the Central Bank of Kosovo (CBK), such as Financial Stability Reports and Monthly Information Reports of the Financial System. In this paper, it is concluded that FDI makes the main contribution to the development of the banking sector in Kosovo as well as in developing countries.

      Keywords: Banking Sector, Capital, Foreign Direct Investment, Assets

      Authors' individual contribution: Conceptualization — E.B. and B.S.; Methodology — A.R.H. and M.H.; Investigation — B.S.; Resources — E.B. and A.R.H.; Writing — Original Draft — E.B. and B.S.; Writing — Review & Editing — E.B., A.R.H., and M.H.

      Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

      JEL Classification: G21, G32, F21

      Received: 19.02.2023
      Accepted: 17.01.2024
      Published online: 19.01.2024

      How to cite this paper: Bajçinca, E., Hajdini, A. R., Shala, B., & Hashani, M. (2024). The role of foreign direct investments in the developing of banking sector. Journal of Governance & Regulation, 13(1), 111–122. https://doi.org/10.22495/jgrv13i1art10

      2024-01-19T09:47:28Z
       
  • Chief executive officer duality and the relationship between firm
           performance and dividend payouts
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      Using a panel of data on manufacturing firms listed on the Chinese stock exchange over the period 2017 to 2022, this research paper empirically investigates the relationship between firm performance and dividend payouts. Unique features of Chinese financial markets allow us to contribute to the literature on how corporate governance, in particular concentrated managerial power and state ownership, affects agency costs and therefore the relationship between firm performance and dividend payouts (Burdeos, 2021; Debnath et al., 2022; Vicente, 2020). The main findings of this study are as follows. Firms follow the pecking order theory when funding their capital needs: firms wait for dividends, preferring to take advantage of profitable investment opportunities when firm performance is good. This negative relationship between firm performance and dividend payout is even stronger at firms with highly concentrated managerial power as indicated by chief executive officer (CEO) duality. However, state-owned enterprises, which face a double principal–agent problem that cannot be fully addressed by CEO duality, demonstrate a weaker negative relationship between firm performance and dividend payouts. We find evidence that the negative relationship between firm performance and dividend payouts strengthened during the COVID-19 pandemic: firms were even more likely during to prefer internal financing during the pandemic years.

      Keywords: Capital Structure, Dividend Payout, Pecking Order Theory, Management Power, State-Owned Enterprises

      Authors' individual contribution: Conceptualization — D.S. and H.A.M.; Methodology — D.S. and H.A.M.; Resources — D.S. and H.A.M.; Writing — Original Draft — D.S. and H.A.M.; Writing — Review & Editing —D.S. and H.A.M.; Visualization — D.S. and H.A.M.

      Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

      JEL Classification: G30, G32, G35, G40, G41

      Received: 07.05.2023
      Accepted: 15.01.2024
      Published online: 18.01.2024

      How to cite this paper: Sheng, D., & Montgomery, H. A. (2024). Chief executive officer duality and the relationship between firm performance and dividend payouts. Journal of Governance & Regulation, 13(1), 96–110. https://doi.org/10.22495/jgrv13i1art9

      2024-01-18T14:27:40Z
       
  • Do impact investing opportunities exist in public equity' An empirical
           examination
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      Even though impact investing increasingly establishes a presence in public equity, research confirming that this asset class is feasible for impact investments is lacking (Phillips & Johnson, 2021). This has resulted in queries about unrealistic assumptions of achieving positive social and environmental impact, alongside financial returns, in a public equity setting (Bernal et al., 2021; Boscia et al., 2019). Resultingly, the public equity approach to impact investing has been accused of being the first step towards a total dilution of the industry's original mission of attaining goals that are not feasible through neither pure philanthropic grants nor conventional investments. Aimed at bridging the current research gap, within the literature of impact investing, this paper examines whether impact investing opportunities exist in public equity. Based on an empirical foundation of 163 publicly listed companies, which are the target of impact investments made through impact funds, it is found that impact investing opportunities exist in public equity when evaluated based on long term measures of shareholder value creation. Theoretical implications suggest that the concept of impact investing does not need to be refined in a public equity setting and that the field could advance from discussing the fundamental assumptions to start defining the boundaries of impact investing in public equity.

      Keywords: Impact Investments, Public Equity, Shareholder Value Creation, Creating Shared Value, Socially Responsible Investment

      Authors' individual contribution: Conceptualization — S.E.H. and T.O.S.; Methodology — S.E.H.; Investigation — S.E.H. and T.O.S.; Resources — S.E.H. and T.O.S.; Writing — S.E.H. and T.O.S.; Supervision — T.O.S.

      Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

      JEL Classification: G3, G34, Q56, M14, G11

      Received: 02.05.2023
      Accepted: 12.01.2024
      Published online: 17.01.2024

      How to cite this paper: Hansen, S. E., & Sigurjonsson, T. O. (2024). Do impact investing opportunities exist in public equity? An empirical examination. Journal of Governance & Regulation, 13(1), 83–95. https://doi.org/10.22495/jgrv13i1art8

      2024-01-17T08:01:50Z
       
  • The importance of strengthening land law enforcement in regulation of land
           registration
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      Currently, strengthening land law enforcement in regulation of land registrations is very crucial (Chen et al., 2021; Ginting, 2020). This article illustrates the results of a review of qualitative data analysis (QDA) by analyzing primary and secondary data from observations, documentation, and interviews with key informants which include actors such as government, private sector, academia, and society through NVivo 12 Plus tools which includes a discussion regarding the complexity of the regulation in the land registration and the urgency of strengthening land law enforcement in regulation of land registration. According to the findings of this study, the existence of land in forest regions (35.71 percent), land on riverbanks (35.71 percent), and absentee land (28.58 percent) adds to the complexity of implementing land registration in Riau Province. Then, the complexity of strengthening land law enforcement in Riau Province is dominated by the wide dimensions of the regulatory area (40.00 percent), followed by the weak dimension of law enforcement (33.33 percent), and the high frequency of violations (26.67 percent). Our findings illustrate the importance of strengthening land law enforcement in overcoming the complexity of the land registration sector which seeks to encourage the growing awareness of law enforcers regarding the need for systematic improvements in aspects of land law and law enforcement officials.

      Keywords: Law Enforcement, Land Law, Land Registration

      Authors' individual contribution: Conceptualization — M.I. and T.H.; Methodology — M.I. and M.R.; Software — M.R.; Validation — M.I. and T.H.; Formal Analysis — M.I. and M.R.; Writing — Original Draft — M.I. and M.R.; Writing — Review & Editing — M.R. and T.H.; Visualization — M.I. and M.R.; Supervision — T.H.; Project Administration — M.R. and T.H.

      Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

      JEL Classification: K30, K42, K49

      Received: 04.02.2023
      Accepted: 11.01.2024
      Published online: 16.01.2024

      How to cite this paper: Indra, M., Rafi, M., & Handoko, T. (2024). The importance of strengthening land law enforcement in regulation of land registration. Journal of Governance & Regulation, 13(1), 73–82. https://doi.org/10.22495/jgrv13i1art7

      2024-01-16T14:30:43Z
       
  • The impact of risk disclosure on the corporate social responsibility of
           banks
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      This paper's objective is to examine how Jordanian banks exposing risks affects their corporate social responsibility (CSR) (Pham & Tran, 2020; Abu Qa'dan & Suwaidan, 2019). The primary purpose of the study is to evaluate how risk disclosure and CSR are related in Jordan's banking industry. For this investigation, information was gathered from 23 Jordanian banks that are listed on the Amman Stock Exchange (ASE) throughout a ten-year period, from 2010 to 2019. CSR was utilized as the dependent variable in a regression model that included four independent variables to represent the risk disclosure. The investigation included measures to guarantee that the outcomes were unaffected by the age of each bank, its size, leverage, and return on equity (ROE). The study's results indicate that there was a positive correlation between the independent variables and CSR. This implies that risk disclosure is a useful strategy for enhancing CSR in the banking sector. The results of this study have significant applications for policymakers, future scholars, and bank managers. In order to comprehend the connection between risk disclosure and CSR in different nations and within various industries, the study further emphasizes the significance of further research in this area.

      Keywords: Corporate Social Responsibility, Risk Disclosure, Jordanian Banks

      Authors' individual contribution: Conceptualization — M.M., S.I., S.A., F.N.D., and E.G.; Methodology — M.M., S.I., S.A., F.N.D., and E.G.; Software — M.M., S.I., S.A., F.N.D., and E.G.; Validation — M.M., S.I., S.A., F.N.D., and E.G.; Formal Analysis — M.M., S.I., S.A., F.N.D., and E.G.; Investigation — M.M., S.I., S.A., F.N.D., and E.G.; Resources — M.M., S.I., S.A., F.N.D., and E.G.; Data Curation — M.M., S.I., S.A., F.N.D., and E.G.; Writing — Original Draft — M.M., S.I., S.A., F.N.D., and E.G.; Writing — Review & Editing — M.M., S.I., S.A., F.N.D., and E.G.; Visualization — M.M., S.I., S.A., F.N.D., and E.G.; Supervision — M.M., S.I., S.A., F.N.D., and E.G.; Project Administration — M.M., S.I., S.A., F.N.D., and E.G.; Funding Acquisition — M.M., S.I., S.A., F.N.D., and E.G.

      Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

      JEL Classification: M40, M41, M48

      Received: 12.04.2023
      Accepted: 10.01.2024
      Published online: 12.01.2024

      How to cite this paper: Mahmoud, M., Ismail, S., Ahmad, S., Dahmash, F. N., & Ghaidan, E. (2024). The impact of risk disclosure on the corporate social responsibility of banks. Journal of Governance & Regulation, 13(1), 63–72. https://doi.org/10.22495/jgrv13i1art6

      2024-01-12T09:22:53Z
       
  • The effect of sustainability reporting, transfer pricing, and deferred tax
           expense on tax avoidance in multinational manufacturing sector companies
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      Transfer pricing is a company's decision to determine the transfer of the prices of goods, services, and transactions implemented by the company (Choi et al., 2020). This study aimed to examine the effect of sustainability reporting, transfer pricing, and deferred tax expense on tax avoidance. This research was a descriptive quantitative study in which data were collected, processed, presented, and analyzed quantitatively (numbers) and descriptively (sentence description). This study was conducted in 35 multinational companies in the manufacturing sector listed on the Indonesia Stock Exchange (IDX), which were selected purposively. The observation period in this study was from 2016 to 2020. The analysis used in this research was panel data regression. The results showed that transfer pricing had an effect on tax avoidance, which means that if the company carries out transfer pricing, the company is indicated to be carrying out tax avoidance. Sustainability reporting and deferred tax expense cannot affect tax avoidance, which means that if companies carry out sustainability reporting and have a deferred tax expense they are not indicated to do tax avoidance.

      Keywords: Sustainability Reporting, Transfer Pricing, Deferred Tax Expense, Tax Avoidance

      Authors' individual contribution: Conceptualization — M. and I.; Investigation — M.A.D. and D.L.W.; Resources — M. and A.P.; Writing — M. and S.F.P.

      Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

      JEL Classification: M1, M2, M4, G3, G4

      Received: 21.01.2023
      Accepted: 08.01.2024
      Published online: 11.01.2024

      How to cite this paper: Iriyadi, Meiryani, Darmawan, M. A., Warganegara, D. L., Purnomo, A., & Persada, S. F. (2024). The effect of sustainability reporting, transfer pricing, and deferred tax expense on tax avoidance in multinational manufacturing sector companies. Journal of Governance & Regulation, 13(1), 50–62. https://doi.org/10.22495/jgrv13i1art5

      2024-01-11T15:23:35Z
       
  • Wealth storage in the digital economy: A perspective on emerging markets
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      The swift digital transformation of economies is fostering increased interactions and information flows. Alongside traditional currency, contemporary economies provide diverse avenues for value storage, including financial and digital assets (Gerunov, 2022). This study examines asset holding and factors influencing wealth accumulation in Thailand's digital age. Employing a quantitative approach, questionnaires collected data from 1,126 participants via convenience sampling between September 2022 and December 2022. Binary regression analysis revealed wealth storage patterns linked to score, gender, education, businessperson status, monthly income, savings, traditional and online media engagement, print media, and seminar attendance. To cultivate a secure, transparent, affordable, and inclusive environment, the government should support both financial and digital assets through accessible services. A robust financial market is pivotal for a nation's growth, facilitating the flow of savings, investments, and capital accumulation, ultimately contributing to the production of goods and services. Additionally, digital assets offer avenues to amplify global financial system leadership. This study provides empirical insights into digital-era wealth accumulation, offering policy implications, highlighting digital assets' financial landscape role, and advancing our grasp of digital transformation's wealth management impact.

      Keywords: Wealth, Storage, Financial Assets, Digital Assets

      Authors' individual contribution: Conceptualization — R.T. and T.K.; Methodology — R.T. and T.K.; Software — R.T. and T.K.; Validation — R.T. and T.K.; Investigation — R.T.; Resources — R.T. and T.K.; Writing — Original Draft — R.T. and T.K.; Writing — Review & Editing — R.T. and T.K.; Supervision — T.K.

      Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

      JEL Classification: G11, G15, O16

      Received: 08.02.2023
      Accepted: 05.01.2024
      Published online: 09.01.2024

      How to cite this paper: Thetlek, R., & Kraiwanit, T. (2024). Wealth storage in the digital economy: A perspective on emerging markets. Journal of Governance & Regulation, 13(1), 42–49. https://doi.org/10.22495/jgrv13i1art4

      2024-01-09T14:05:19Z
       
  • Political party financing regulation and gaps for corporate donations:
           Case of the developing country
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      The excessive corporate involvement in funding political parties jeopardizes the quality of performance of political parties (Mietzner, 2015). This paper aims to analyze the extent to which existing regulations govern the finances of political parties and to find gaps that corporations and political parties often exploit. Moreover, this paper practically seeks to provide practical policy recommendations. This study used qualitative methods, including in-depth and semi-structured interviews with seven purposefully selected informants. This study also involved library research through the collection of various regulations, factual data, and expert opinions from various secondary sources, namely the government and non-governmental organizations. The study found that existing regulations play a very limited role in maintaining the integrity of political parties. The issues found range from irrational donation limits, unregulated spending limits, and incomprehensive financial statements, as well as low supervision and law enforcement by election organizing agencies. Criminal acts against organizations, committed by both corporations and political parties, are still left unaddressed by the law enforcement. Therefore, this paper recommends the formulation of a law that specifically regulates political party finances. Independent institutions that can oversee the parties' finances as well as legal breakthroughs is also essential in promoting transparency and honesty.

      Keywords: Corporate Donation, Political Party Finance, Party Regulation, General Elections, Election Management Bodies

      Authors' individual contribution: Conceptualization — T.I.; Methodology — T.I. and A.G.P.S.; Validation — T.I. and A.G.P.S.; Formal Analysis — T.I. and A.G.P.S.; Investigation — T.I. and A.G.P.S.; Resources — T.I. and A.G.P.S.; Data Curation — T.I.; Writing — Original Draft — T.I.; Writing — Review & Editing — T.I. and A.G.P.S.; Visualization — A.G.P.S.; Supervision — T.I.; Project Administration — T.I. and A.G.P.S.

      Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

      JEL Classification: G38, H83, K16, K49

      Received: 08.02.2023
      Accepted: 03.01.2024
      Published online: 08.01.2024

      How to cite this paper: Ilham, T., & Sari, A. G. P. (2024). Political party financing regulation and gaps for corporate donations: Case of the developing country. Journal of Governance & Regulation, 13(1), 28–41. https://doi.org/10.22495/jgrv13i1art3

      2024-01-08T14:05:58Z
       
  • Economic reform, structural imbalances and their impact on unemployment in
           the emerging economy
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      In this study, we analyze the effects of economic reforms on narrowing the imbalance gap and its impact on unemployment rates in Iraq, considering the structural imbalances that have afflicted the economy due to past wars and economic sanctions (Liotti, 2020). Drawing on a comprehensive analysis of the Iraqi economy, we employ a mixed-methods approach combining quantitative data analysis and qualitative examination of policy measures. Our findings reveal that the Iraqi economy has been plagued by persistent structural imbalances. These imbalances have contributed to the depletion of reserves and high rates of unemployment, as economic reform programs often carry unintended consequences, such as poverty and indebtedness. By critically assessing the policies implemented following the shift, we shed light on the repercussions and desired outcomes of these reforms. Through our research, we emphasize the importance of understanding the methods and sources of these reforms and maximizing their potential to address the imbalance gap. In conclusion, this study underscores the vital need for effective strategies that can harness the full potential of economic reforms to mitigate structural imbalances and alleviate unemployment in Iraq. Findings provide valuable insights for policymakers and stakeholders aiming to shape sustainable economic growth and stability in the country.

      Keywords: Economic Reform, Unemployment, Structural Imbalances

      Authors' individual contribution: Conceptualization — N.H.A.A.; Methodology — N.H.A.A. and R.N.K.; Investigation — N.H.A.A.; Resources — H.S.M. and N.H.A.A.; Writing — R.N.K.; Supervision — N.H.A.A. and R.N.K.; Funding Acquisition — H.S.M.

      Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

      JEL Classification: G0, A1, D0

      Received: 10.01.2023
      Accepted: 29.12.2023
      Published online: 03.01.2024

      How to cite this paper: Alayseri, N. H. A., Kadhim, R. N., & Majeed, H. S. (2024). Economic reform, structural imbalances and their impact on unemployment in the emerging economy. Journal of Governance & Regulation, 13(1), 18–27. https://doi.org/10.22495/jgrv13i1art2

      2024-01-03T15:28:03Z
       
  • User experience and behavioral intention to use e-commerce: A study of
           digital literacy as a moderating variable
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      Research about perceived ease of use (PEoU) and perceived usefulness (PU) on behavioral purpose to utilize are generally tested directly (Venkatesh et al., 2012), so it is not clear how PEoU and PU determine behavioral intention to employ, therefore, it is necessary to place user satisfaction (US) as a mediating variable to elucidate the effect of PEoU and PU on behavioral intention. This research is carried out on applications developed by large companies, not on applications of digital entrepreneurship startups. The aim of this study is to look into the elements that have an impact on US and the outcomes resulting from the utilization of digital entrepreneurship startup applications. This study involves conducting a survey to gather research data and information on 122 respondents applying e-commerce microfloriculture. Structural equation modeling (SEM) and SmartPLS are employed for examining the causal connection among constructs. The result of the investigation approves that PEoU, PU, and information quality (IQ) influence continuance to use (CtU) through US and digital literacy (DL) variables, which are proven to moderate relationships of US and CtU. The paper explores the practical implications for managers of digital entrepreneurial startups, considers any constraints or limitations, and offers suggestions for future research.

      Keywords: Perceived Ease of Use, Perceived Usefulness, Quality Information, User Satisfaction, Electronic Word of Mouth, Digital Literacy, Continuance to Use

      Authors' individual contribution: Conceptualization — Y.E.R. and Sl.; Methodology — Sl. and L.R.N.; Formal Analysis — A.K. and A.D.; Writing — Original Draft — D.I. and Sg.; Writing — Review & Editing — Sl. and Sg.; Supervision — Y.E.R. and Sl.; Project Administration — L.N.R., A.K., and A.D.

      Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

      JEL Classification: L29, L81, M31

      Received: 29.12.2022
      Accepted: 28.12.2023
      Published online: 02.01.2024

      How to cite this paper: Restianto, Y. E., Suliyanto, Naufalin, L. R., Krisnaresanti, A., Dinanti, A., Iskandar, D., & Sugiyono. (2024). User experience and behavioral intention to use e-commerce: A study of digital literacy as a moderating variable. Journal of Governance & Regulation, 13(1), 8–17. https://doi.org/10.22495/jgrv13i1art1

      2024-01-02T13:21:56Z
       
  • Editorial: Sustainable corporate governance and regulation — A new
           paradigm for future research
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      This issue of the Journal of Governance and Regulation was published on December 22, 2023.

      By clicking the button "Download This Article" you will gain direct access to the Editorial of the issue.

      How to cite: Arduino, F. R. (2023). Editorial: Sustainable corporate governance and regulation — A new paradigm for future research [Special issue]. Journal of Governance & Regulation, 12(4), 210–211. https://doi.org/10.22495/jgrv12i4sieditorial

      2023-12-22T09:37:28Z
       
  • Challenges of the implementation of the divisional governance and
           management model: A comprehensive university case study
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      This article explored challenges experienced in merged higher education institutions during restructuring using a selected comprehensive university (CU). As part of its restructuring, the CU abandoned the unitary governance model it had adopted when it merged and opted for a new governance model — the divisional governance and management (DGM) model. This was to consolidate the problematic merger and expedite the achievement of the objectives of the National Plan for Higher Education (NPHE). The governance model being investigated here is important because it is unique in the South African higher education context (Stumpf, 2008). It has been adopted in only one merged South African university, the North West University; it has not been attempted anywhere else in the merged South African universities (Mantashe, 2013). Semi-structured interviews were conducted with 39 respondents, purposively selected for data collection. The findings revealed the following challenges: resistance to change, lack of clear reporting lines, inadequate financial resources and high costs of implementing the new governance model, unequal treatment of the different campuses or sites of the merged university, inconsistent application of institutional policies across the different campuses of the merged institution, the institutional culture, highly unionised institution, leadership instability, and inadequate communication. Based on the findings of the research, the study provided some recommendations to address the challenges identified by the study.

      Keywords: Higher Education Institution, Comprehensive University, Divisional Governance and Management Model, National Plan for Higher Education, Organisational Change

      Authors' individual contribution: The Author is responsible for all the contributions to the paper according to CRediT (Contributor Roles Taxonomy) standards.

      Declaration of conflicting interests: The Author declares that there is no conflict of interest.

      JEL Classification: I18, G38, G34, I23

      Received: 28.02.2023
      Accepted: 18.12.2023
      Published online: 20.12.2023

      How to cite this paper: Dwesini, N. F. (2023). Challenges of the implementation of the divisional governance and management model: A comprehensive university case study [Special issue]. Journal of Governance & Regulation, 12(4), 390–404. https://doi.org/10.22495/jgrv12i4siart19

      2023-12-20T13:30:25Z
       
  • Corporate social responsibility and brand loyalty in Organization for
           Economic Cooperation and Development
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      The current study looks at how customer brand loyalty in the banking sector is impacted by perceived corporate social responsibility (CSR). The current study investigates the indirect link between CSR and brand loyalty through brand identity and believability. The causal link between perceived CSR, brand loyalty, brand identity, and brand credibility is examined. A survey of 330 banking clients in the Organization for Economic Cooperation and Development (OECD) nations was used to get the data. Further data analysis was done using AMOS version 24.0 and structural equation modeling (SEM) methods (Hamad & Cek, 2023). By examining the impact of perceived CSR, brand credibility, and brand identity on customer brand loyalty for banking services, this study broadened the conventional understanding of CSR impacts on consumers and attempted to fill a vacuum in the literature (Svetlozarova Nikolova, 2023). The study's conclusions have important ramifications for financial organizations. These findings have implications for consumer policymakers when promoting CSR.

      Keywords: Corporate Social Responsibility, CSR, Brand Credibility, Brand Loyalty, Brand Identification, Banks

      Authors' individual contribution: Conceptualization — A.A., A.M., M.A.B., and M.A.K.; Methodology — A.A., A.M., M.A.B., and M.A.K.; Validation — A.M.; Formal Analysis — A.A. and A.M.; Investigation — A.A.; Resources — A.A. and A.M.; Data Curation — A.A. and A.M.; Writing — Original Draft — A.A. and A.M.; Writing — Review & Editing —A.M., M.A.B., and M.A.K.; Supervision — A.A.; Project Administration — A.M., M.A.B., and M.A.K.

      Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

      JEL Classification: D81, G30, G32, G34, G38, M40, M41, M48

      Received: 02.04.2023
      Accepted: 15.12.2023
      Published online: 18.12.2023

      How to cite this paper: AlHares, A., Mohamed, A., Al Bahr, M., & Al Khelaifi, M. (2023). Corporate social responsibility and brand loyalty in Organization for Economic Cooperation and Development [Special issue]. Journal of Governance & Regulation, 12(4), 379–389. https://doi.org/10.22495/jgrv12i4siart18

      2023-12-18T13:31:43Z
       
  • Empirical relationship between corporate social responsibility disclosures
           and financial performance: The impact of firm's intangible resources
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      This paper aims to investigate the Impact of the company's intangible resources on the relationship between corporate social responsibility (CSR) disclosures and corporate financial performance. A content analysis technique is employed to extract the relevant primary information on CSR disclosure, and the relevant corporate financial information is extracted from the Prowess database of 81 Indian companies representing the ten diverse industries, for the years 2014 to 2016. Further, the panel data regression technique is applied to investigate the proposed relationship. The findings revealed that CSR disclosure has significantly and positively influenced the corporate financial performance determinants of return on equity (ROE) and return on assets (ROA). The intangible resources of human capital and Research & development have significantly and positively impacted the corporate financial performance determinants ROE and ROA, whereas corporate reputation has significantly but negatively impacted the corporate financial performance determinants ROE and ROA. The findings of the study contribute to stakeholder theory by developing a CSR disclosure measurement checklist encompassing the employee, community, customer, and environment dimensions. The study further empirically investigates the proposed relationship in the context of intangible resources.

      Keywords: Corporate Social Responsibility, Corporate Financial Performance, Intangible Resources, Human Capital, Corporate Reputation, R&D

      Authors' individual contribution: Conceptualization — V.J.; Methodology — P.K.A.; Software — P.K.A.; Validation — P.K.A. and V.J.; Formal Analysis — P.K.A.; Resources — M.S.; Data Curation — P.K.A. and V.J.; Writing — Original Draft — P.K.A. and M.S.; Writing — Review & Editing — M.S.; Supervision — M.S.

      Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

      JEL Classification: I31, M14, N3, P36

      Received: 18.04.2023
      Accepted: 12.12.2023
      Published online: 15.12.2023

      How to cite this paper: Aspal, P. K., Singh, M., & Jeet, V. (2023). Empirical relationship between corporate social responsibility disclosures and financial performance: The impact of firm's intangible resources [Special issue]. Journal of Governance & Regulation, 12(4), 369–378. https://doi.org/10.22495/jgrv12i4siart17

      2023-12-15T10:17:57Z
       
  • The impact of oil price volatility on the economic development: The linear
           programming method study
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      In this study, the utilization of the linear programming method for the purpose of optimizing the impact of oil price volatility on economic development has been conducted accordingly. It utilised linear programming to ascertain how changes in oil prices have impacted the economy. Using the data gathered, the linear programming method has been demonstrated. Quality benchmarks for a number of characteristics have been calculated using the optimization of linear programming (Jarrett et al., 2019; Mo et al., 2019). The results of the linear programming, an examination of convergence was conducted. The four most important parameters have had growth regressions computed for the period 2010–2020 that factor in monetary development. These regression analyses have already been completed. Further, the well-developed static model exhibits linear effects within a finance-growth foundation. The findings have optimized CALP and financial growth accordingly. The proposed model was tested by running a cost-benefit analysis on a subset of the crude oil's qualitative characteristics. The model presented in this article considers not only consumer satisfaction with product prices but also producer satisfaction with those same prices.

      Keywords: Trade Openness, Linear Programming, Fluctuation Prices, Optimization Process, Economics Analysis

      Authors' individual contribution: Conceptualization — A.W.A.; Methodology — K.R.A. and A.M.J.A.; Formal Analysis — A.W.A., K.R.A., and A.M.J.A.; Investigation — A.W.A., K.R.A., and A.M.J.A.; Writing — Original Draft — A.M.J.A.; Writing — Review & Editing — A.W.A., K.R.A., and A.M.J.A.; Project Administration — K.R.A. and A.M.J.A.

      Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

      JEL Classification: D7, A1, G1

      Received: 15.01.2023
      Accepted: 11.12.2023
      Published online: 13.12.2023

      How to cite this paper: Alrawi, A. W., Awad, K. R., & Alakidi, A. M. J. (2023). The impact of oil price volatility on the economic development: The linear programming method study [Special issue]. Journal of Governance & Regulation, 12(4), 361–368. https://doi.org/10.22495/jgrv12i4siart16

      2023-12-13T13:35:39Z
       
  • Green sukuk in Saudi Arabia: Challenges and potentials of sustainability
           in the light of Saudi Vision 2030
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      This research aimed to provide insights into the green sukuk in Saudi Arabia regarding its challenges and potential of sustainability in the light of Saudi Vision 2030 for financing green projects. Moreover, it examines the current framework adopted by the Saudi Electricity Company (SEC) for facilitating transition to a low–carbon economy and circular economy, empowering communities, and enabling responsible business practices. Due to the nature of the topic, the research followed the descriptive research design. The results indicated that the issuance of green sukuk faces some challenges including lack of a clear definition, lack of awareness of its benefits, absence of a standard for measuring it, lack of institutional capacity, and the long time required to structure and legalize it. Consequently, a clear definition and measurement standard should be presented. Furthermore, the results of this research have implications for researchers, governments, policymakers, industries, businesses, investors and regulators regarding the development and raising of green sukuk.

      Keywords: Green Sukuk, Challenges, Potentials, Sustainability, Saudi Vision 2030

      Authors' individual contribution: The Author is responsible for all the contributions to the paper according to CRediT (Contributor Roles Taxonomy) standards.

      Declaration of conflicting interests: The Author declares that there is no conflict of interest.

      JEL Classification: O16

      Received: 13.04.2023
      Accepted: 08.12.2023
      Published online: 12.12.2023

      How to cite this paper: Shalhoob, H. (2023). Green sukuk in Saudi Arabia: Challenges and potentials of sustainability in the light of Saudi Vision 2030 [Special issue]. Journal of Governance & Regulation, 12(4), 351–360. https://doi.org/10.22495/jgrv12i4siart15

      2023-12-12T15:23:59Z
       
  • The impact of remittances on economic growth and reduction of poverty in
           emerging market
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      The role of remittances is considered to be extremely important as an external source of financing for many countries, especially for those facing slow economic development and high unemployment rates. Therefore, the aim of this study is to analyze the impact of remittances on economic growth and poverty reduction in the developing market, with a specific focus on Kosovo as the case study. To examine the hypotheses, this paper utilizes a comparative analysis method for the period from 2008 to 2022. The study's results indicate that remittances have had a significant and important influence on economic growth. Furthermore, the findings demonstrate that remittances have contributed to the improvement of well-being and living standards for the people of Kosovo. At the same time, remittances have been a strong foundation for the recipient economies, significantly reducing the risk of poverty. Additionally, the study results show that remittances have positively influenced the maintenance of economic equilibrium between rural and urban, as well as regional areas. The fundamental objective of this research is to study and contribute further to this field, which has not been sufficiently covered for developing economies like Kosovo.

      Keywords: Kosovo, Migration, Remittances, Economic Growth, Poverty

      Authors' individual contribution: Conceptualization — G.L., A.H., and K.A.; Methodology — G.L., A.H., and K.A.; Formal Analysis — G.L., A.H., and K.A.; Investigation — G.L., A.H., and K.A.; Writing — Original Draft — G.L., A.H., and K.A.; Writing — Review & Editing — G.L., A.H., and K.A.

      Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

      JEL Classification: F22, F24

      Received: 10.04.2023
      Accepted: 07.12.2023
      Published online: 11.12.2023

      How to cite this paper: Lubeniqi, G., Haziri, A., & Avdimetaj, K. (2023). The impact of remittances on economic growth and reduction of poverty in emerging market [Special issue]. Journal of Governance & Regulation, 12(4), 344–350. https://doi.org/10.22495/jgrv12i4siart14

      2023-12-11T13:35:17Z
       
  • A comprehensive Shariah governance framework for Islamic equity
           crowdfunding: A qualitative analysis
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      This paper explores the significant role of the Shariah governance framework in Islamic equity crowdfunding. Unlike Islamic financial institutions, the current regulatory requirements for Shariah aspects appear lenient (Haniff et al., 2019). Indeed, the absence of a proper Shariah monitoring process could result in serious issues regarding public trust, the status of funds, and the outcome of crowdfunding practices. This study applies a qualitative method as the data were gathered through semi-structured interviews with several experts, including crowdfunding practitioners, financial institutions, Shariah scholars, and entrepreneurs. It is found that the comprehensive Shariah governance framework is vital in ensuring that all of its activities follow Shariah rulings and principles. The crowdfunding philosophy is already in line with Shariah's spirit in encouraging wealth distribution, improving transparency, and promoting socio justice. This unique alternative finance could support Islamic finance to the extent that its processes comply with Shariah. In this regard, the study proposes a comprehensive Shariah governance framework for Islamic crowdfunding in Malaysia. Since this study is based on qualitative, its findings may not be able to be generalized. However, it still provides valuable contributions in terms of proposing a practical Shariah governance framework of Islamic crowdfunding in Malaysia.

      Keywords: Crowdfunding, Islamic Crowdfunding, Shariah Governance

      Authors' individual contribution: Conceptualization — H.S.R.; Methodology — M.S.I.I.; Investigation — N.S.M.N.; Resources — M.S.I.I.; Writing — H.S.R.; Supervision — M.S.I.I.; Funding Acquisition — M.S.I.I.

      Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

      JEL Classification: M1, M2, K2, G3, P4

      Received: 02.03.2023
      Accepted: 05.12.2023
      Published online: 07.12.2023

      How to cite this paper: Ramli, H. S., Ishak, M. S. I., & Nasir, N. S. M. (2023). A comprehensive Shariah governance framework for Islamic equity crowdfunding: A qualitative analysis [Special issue]. Journal of Governance & Regulation, 12(4), 333–343. https://doi.org/10.22495/jgrv12i4siart13

      2023-12-07T11:32:54Z
       
  • The impact of ownership structure on the firm's value
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      This study investigates the impact of ownership structure on the firm's value of Jordanian companies listed in the Amman Stock Exchange (ASE) between 2020 and 2022. The study uses yearly financial reports to collect data on institutional ownership, family ownership, firm value, leverage, company size, liquidity, and profitability. The findings indicate that institutional ownership and family ownership strongly correlate with firm value. The results indicate that good institutional ownership and family ownership are significant determinants in the firm value of Jordanian companies. To make reasonable judgments, it is recommended an attempt to re-study this topic, with the need to expand the scope of the sample to include all sectors operating in Jordan. The study also recommends the necessity of taking disclosure variables (such as voluntary disclosure) together with the ownership structure and knowing their effect on the firm value.

      Keywords: Ownership Structure, Family Ownership, Institutional Ownership, Firm Value, Amman Stock Exchange

      Authors' individual contribution: Conceptualization — M.K.A.; Methodology — M.K.A. and N.R.M.; Software — R.T.; Validation — M.K.A.; Formal Analysis — M.K.A. and N.R.M.; Investigation — R.T.; Resources — N.R.M.; Data Curation — M.K.A.; Writing — Original Draft — M.K.A. and R.T.; Writing — Review & Editing — M.K.A.; Visualization — M.K.A. and N.R.M.; Supervision — N.R.M.; Project Administration — M.K.A.; Funding Acquisition — M.K.A. and R.T.

      Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

      JEL Classification: M40, M41, M48

      Received: 27.08.2023
      Accepted: 04.12.2023
      Published online: 06.12.2023

      How to cite this paper: Almashaqbeh, M. K., Mohamad, N. R., & Taha, R. (2023). The impact of ownership structure on the firm's value [Special issue]. Journal of Governance & Regulation, 12(4), 326–332. https://doi.org/10.22495/jgrv12i4siart12

      2023-12-06T10:11:28Z
       
  • An analysis of the impact of external shocks on the economic performance
           index of the European Union countries: The case of the Russian invasion of
           Ukraine
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      This study will use secondary data to assess the economic performance of European Union (EU) countries over the last two decades, from 2000 to 2022. The Economic Performance Index (EPI) is produced using numerous critical factors, including unemployment, inflation, public debt, and economic growth. This study will first examine the influence of COVID-19 on the performance of these countries before going on to examine the impact of Russia's invasion of Ukraine. The war has had a direct impact on the world economy, notably in Asian countries (Umoru et al., 2023). Furthermore, the pandemic has harmed all economic sectors in EU countries (Su et al., 2022). The use of graphs and the interpretation of descriptive statistics will be used to investigate the influence of the aforementioned exogenous shocks. Furthermore, panel data regression analysis between EPI and average earnings in the public and private sectors will be used to examine whether economic performance transfers into the real economy. The findings appear to indicate that both external shocks have had a negative impact on the economic performance of all 27 EU member countries, but in the case of COVID-19, economies reliant on tourism have suffered the most, while the Russian invasion of Ukraine has put more pressure on Hungary, the Czech Republic, and the Republic of Ireland. This research will add to the growing body of post-Russian invasion literature.

      Keywords: Inflation, Unemployment, Public Debt, Economic Growth, EPI

      Authors' individual contribution: Conceptualization — S.M. and G.T.; Methodology — S.M. and G.T.; Formal Analysis — G.T.; Investigation — S.M. and G.T.; Data Curation — S.M. and G.T.; Writing — Original Draft — G.T.; Writing — Review & Editing — S.M. and G.T.; Visualization — S.M. and G.T.; Project Administration — S.M.

      Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

      JEL Classification: E31, E24, H60, E29, P47

      Received: 05.04.2023
      Accepted: 01.12.2023
      Published online: 05.12.2023

      How to cite this paper: Misini, S., & Tosuni, G. (2023). An analysis of the impact of external shocks on the economic performance index of the European Union countries: The case of the Russian invasion of Ukraine [Special issue]. Journal of Governance & Regulation, 12(4), 315–325. https://doi.org/10.22495/jgrv12i4siart11

      2023-12-05T14:55:43Z
       
  • The impact of sustainability reporting on a company's financial
           performance: Evidence from the emerging market
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      The potential impact of sustainability reporting on a company's financial performance could be measured through its stock price, profitability, or other financial metrics. This research aims to investigate the relationship between sustainability reporting and financial performance, in order to provide insights for companies, investors, and other stakeholders on the potential benefits and drawbacks of sustainability reporting. The research community of this study is formed out of all the 13 Jordanian commercial banks listed in the Amman Stock Exchange, and covering the period from 2012–2021. The study is a census study as it involves collecting data from every member of the study population, which allows for a comprehensive analysis of the relationship between sustainability reporting and financial performance. The data was collected from publicly available sources and analyzed using multiple regression analysis. The results of the study suggest that there is a strong linear relationship between sustainability reporting and the dependent variables return on assets (ROA) and financial leverage (LEV), but the relationship between sustainability reporting (SR) and return on equity (ROE) is not statistically significant. These findings provide insights for companies, investors, and other stakeholders on the potential benefits and drawbacks of sustainability reporting and can inform decision-making around sustainability initiatives.

      Keywords: Sustainability, Financial Performance, ROA, ROE, LEV, Jordan

      Authors' individual contribution: Conceptualization — O.S.S. and A.B.; Methodology — O.S.S.; Software — O.S.S.; Validation — O.S.S. and A.B.; Formal Analysis — O.S.S.; Investigation — A.B.; Resources — O.S.S. and A.B.; Data Curation — O.S.S.; Writing — Original Draft — O.S.S.; Writing — Review & Editing — O.S.S. and A.B.; Visualization — O.S.S.; Supervision — O.S.S.; Project Administration — O.S.S. and A.B.

      Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

      JEL Classification: Q01, G30, G32, G33, G32, O55

      Received: 18.04.2023
      Accepted: 30.11.2023
      Published online: 04.12.2023

      How to cite this paper: Shaban, O. S., & Barakat, A. (2023). The impact of sustainability reporting on a company's financial performance: Evidence from the emerging market [Special issue]. Journal of Governance & Regulation, 12(4), 306–314. https://doi.org/10.22495/jgrv12i4siart10

      2023-12-04T14:31:53Z
       
  • The bidirectional interaction between corporate social responsibility and
           tax avoidance: The moderating role of audit quality
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      This study analyzed the two-way connection between corporate social responsibility (CSR) and tax avoidance and examined how audit quality moderated the relationship. The previous study by Hajawiyah et al. (2022) examines the bidirectional effect of CSR and tax avoidance but with different moderating variables, which is risk management. Samples of this study were companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. A simultaneous test and a two-stage least squares (2SLS) regression were employed in data analysis. The results showed that audit quality did not moderate the relationship between corporate social responsibility and tax avoidance. It was also revealed that tax avoidance had no effect on corporate social responsibility and audit quality could not decrease the influence of tax avoidance on corporate social responsibility. This study also found no correlation between corporate social responsibility and tax avoidance. This study contributes to the current body of literature on tax avoidance and corporate social responsibility. Previous studies only measured a one-way correlation between tax avoidance and corporate social responsibility, while this study examined the two-way interaction and the role of audit quality in the correlation between corporate social responsibility and tax avoidance. The findings of this study can be used as a reference for company management in formulating plans and strategies related to corporate social responsibility and tax avoidance.

      Keywords: Corporate Social Responsibility, Tax Avoidance, Audit Quality, Bidirectional

      Authors' individual contribution: Conceptualization — R.R.J., N.R.A., and A.H.; Methodology — R.R.J., N.R.A., and A.H.; Formal Analysis — R.R.J., N.R.A., and A.H.; Investigation — R.R.J., N.R.A., and A.H.; Writing — Original Draft — N.R.A.; Writing & Editing — R.R.J., N.R.A., and A.H.; Supervision — R.R.J.

      Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

      JEL Classification: K16, M41, M42

      Received: 23.12.2022
      Accepted: 29.11.2023
      Published online: 01.12.2023

      How to cite this paper: Junaidi, R. R., Andriyani, N. R., & Hajawiyah, A. (2023). The bidirectional interaction between corporate social responsibility and tax avoidance: The moderating role of audit quality [Special issue]. Journal of Governance & Regulation, 12(4), 297–305. https://doi.org/10.22495/jgrv12i4siart9

      2023-12-01T10:31:20Z
       
  • Assessment of public debt sustainability in the Balkan market
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      This research paper focuses on the relationship between public debt and the economy in the Republic of North Macedonia. Debt size has become a crucial indicator for monitoring the health of economies, and North Macedonia's economy is often reliant on borrowing. The COVID-19 crisis exacerbated the country's already high level of debt, limiting budget response options. The effectiveness of implemented measures to mitigate the crisis depends on their adaptation to specific conditions. To assess the sustainability of public debt, the study uses ordinary least squares (OLS) and multivariate regression analysis, providing an empirical evaluation of North Macedonia's public debt sustainability by using data from the Ministry of Finance. The main findings of the paper reveal insights into the sustainability of public debt and the impact of fiscal policies on economic stability. The study highlights the importance of careful debt management and the need for fiscal policies that strike a balance between supporting economic growth and maintaining budget sustainability. The empirical analysis and methodology employed in the study offer valuable insights for policymakers and researchers, aiding in the formulation of effective fiscal policies. Research has its limitations on the usage of the quartile data for earlier periods — transition periods that were not available.

      Keywords: Public Debt, Sustainability, Budget Deficit

      Authors' individual contribution: Conceptualization — M.M. and L.A.M.; Methodology — M.M. and L.A.M.; Investigation — M.M.; Resources — L.A.M.; Writing — Original Draft — M.M. and L.A.M.; Writing — Review & Editing — M.M. and L.A.M.

      Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

      JEL Classification: G0, G18, H0

      Received: 20.01.2023
      Accepted: 27.11.2023
      Published online: 30.11.2023

      How to cite this paper: Mustafi, M., & Mulaj, L. A. (2023). Assessment of public debt sustainability in the Balkan market [Special issue]. Journal of Governance & Regulation, 12(4), 287–296. https://doi.org/10.22495/jgrv12i4siart8

      2023-11-30T14:14:25Z
       
  • The implementation of spatial planning policy through spatial utilization
           to realize sustainable regional spatial order
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      This study aims to know how the application of spatial planning policies is implemented in managing infrastructure development and spatial planning in Indonesia, especially Central Java. The research method used is the normative juridical method. The results of the study are: 1) Spatial planning policies consist of processing, controlling, financing, monitoring, and evaluating; 2) Spatial planning regulatory policies are held for a) creating mature and directed plans in the development of regional and state spatial planning; b) providing legal certainty for all stakeholders in carrying out their duties and responsibilities for the environment, society, and country; c) realizing justice for all stakeholders and society. Implementation of space utilization is carried out through application suitability of utilization activities and program synchronization included in planning for regional and state economic and business improvement. The aim of this research is to provide academic input to the Indonesian government, especially the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency in creating proportional and comfortable regional governance in accordance with the mandate of the regulation and the 2010–2050 state development plan.

      Keywords: Environmental Law, Policy, Safety, Space

      Authors' individual contribution: The Author is responsible for all the contributions to the paper according to CRediT (Contributor Roles Taxonomy) standards.

      Declaration of conflicting interests: The Author declares that there is no conflict of interest.

      JEL Classification: E61, F42, F68, G18

      Received: 04.12.2022
      Accepted: 24.11.2023
      Published online: 28.11.2023

      How to cite this paper: Kusriyah, S. (2023). The implementation of spatial planning policy through spatial utilization to realize sustainable regional spatial order [Special issue]. Journal of Governance & Regulation, 12(4), 277–286. https://doi.org/10.22495/jgrv12i4siart7

      2023-11-28T13:57:52Z
       
  • A review of the teaching and practice of forensic accounting in a global
           context
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      This paper presents a comprehensive review of the teaching and practice of forensic accounting in a global context. The methodology involved a systematic review of published studies on forensic accounting from different regions and cultures, with a focus on identifying the strengths and weaknesses of current teaching and practice. The main findings of the paper highlight the importance of effective teaching methods and the need for standardized regulatory structures and academic qualifications to enhance the credibility of the profession. Additionally, the review identifies cultural nuances that impact the practice of forensic accounting and the growing significance of emerging technologies in the field. The relevance of this paper lies in its practical and managerial implications for practitioners, educators, and policymakers in the field of forensic accounting. The findings can inform the development of strategies and policies that address the gaps and challenges in current teaching and practice, and can help ensure that practitioners are prepared to meet the demands of a global context.

      Keywords: Forensic Accounting, Education, Profession, Regulation, Certification, Global Context

      Authors' individual contribution: Conceptualization — S.I., S.A., F.N.D., A.B.M.A., and M.M.; Resources — S.I., S.A., and A.B.M.A.; Writing — Original Draft — S.I. and S.A.; Writing — Review & Editing — F.N.D. and A.B.M.A.; Supervision — S.I. and A.B.M.A.; Project Administration — F.N.D.

      Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

      JEL Classification: M410, M420, M480

      Received: 07.11.2022
      Accepted: 23.11.2023
      Published online: 27.11.2023

      How to cite this paper: Ismail, S., Ahmad, S., Dahmash, F. N., Alzoubi, A. B. M., & Mahmoud, M. (2023). A review of the teaching and practice of forensic accounting in a global context [Special issue]. Journal of Governance & Regulation, 12(4), 267–276. https://doi.org/10.22495/jgrv12i4siart6

      2023-11-27T13:19:27Z
       
  • Performance of volunteers in the socio-economic registration census as
           representatives of the government
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      Public administration emphasizes the importance of individual characteristics, including personality, influencing administrative behaviour. Service-provider characteristics have been used in public administration research. This study aimed to find out and analyze the performance of volunteers in the socio-economic registration census as government representatives. The research method used is quantitative research with structural equation model (SEM) analysis. The application used is the SEM PLS-4 Pro application. The study resulted that neuroticism, extraversion, and openness did not affect the performance of the volunteers. Neuroticism has a positive and significant effect on the performance of volunteers through the variable of being careful. Extraversion has a positive and significant effect on volunteer performance through being careful. Openness has a positive and significant effect on volunteer performance through being careful. Agreeableness has a positive and significant effect on the performance of research and studies volunteers either directly or through the careful variable. Conscientiousness positively and significantly affects performance either directly or through the variable carefully. Carefulness has a positive and significant effect on performance. This research can be used as a reference for selection in the selection of volunteers in the next period.

      Keywords: Volunteer, Research, Character, Attitude, Performance

      Authors' individual contribution: Conceptualization — A.I. and S.H.A.; Methodology — A.I. and A.S.; Software — S.H.A.; Validation — A.S. and S.; Formal Analysis — S.H.A.; Investigation — A.I. and A.S.; Resources — S.; Data Curation — A.I.; Writing — Original Draft — A.I.; Writing — Review & Editing — A.I. and A.S.; Visualization — S.H.A.; Supervision — A.I.; Project Administration — A.S.

      Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

      JEL Classification: H83, I38, L25

      Received: 08.12.2022
      Accepted: 22.11.2023
      Published online: 24.11.2023

      How to cite this paper: Idris, A., Sanjaya, A., Arhas, S. H., & Suprianto. (2023). Performance of volunteers in the socio-economic registration census as representatives of the government [Special issue]. Journal of Governance & Regulation, 12(4), 256–266. https://doi.org/10.22495/jgrv12i4siart5

      2023-11-24T09:49:51Z
       
  • Institutional investors and corporate risk at the origin of the
           international financial crisis
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      The 2007 financial crisis served as a stark reminder of the vulnerability in the relationship between institutions and companies, as it revealed that many companies collapsed despite government interventions. Two crucial factors that influenced the crisis's impact on firms were the level of creditor rights protection and corporate risk management. In this study, our aim was to investigate the impact of investment funds and banks on corporate risk prior to the 2007 financial crisis. We conducted an analysis across 21 countries to examine how institutional factors determined the influence of mutual funds and banks on corporate risk, ultimately leading to critical levels of collapse and the global spread of the financial crisis to the real economy. Additionally, we explored the role of mutual funds and banks as reference shareholders. The findings of our study reveal that the process of financial deregulation preceding the 2007 financial crisis contributed to an increase in corporate risk. In other words, financial deregulation facilitated greater involvement of institutional investors in companies, thereby encouraging the adoption of excessively risky and speculative strategies that were not necessarily aligned with the long-term sustainability of firms.

      Keywords: Corporate Risk, Investment Funds, Banks

      Authors' individual contribution: Conceptualization — E.L.; Methodology — E.L. and C.D.G.-G.; Formal Analysis — C.D.G.-G.; Investigation — C.D.G.-G. and A.K.; Writing — Original Draft — E.L.; Writing — Review & Editing — C.D.G.-G. and A.K.

      Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

      JEL Classification: F3, G1, G3

      Received: 10.08.2023
      Accepted: 21.11.2023
      Published online: 23.11.2023

      How to cite this paper: Lizarzaburu, E., García-Gómez, C. D., & Kostyuk, A. (2023). Institutional investors and corporate risk at the origin of the international financial crisis [Special issue]. Journal of Governance & Regulation, 12(4), 244–255. https://doi.org/10.22495/jgrv12i4siart4

      2023-11-23T13:39:45Z
       
  • The use of financial technology through banking agency in emerging economy
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      Financial technology has transformed the banking industry, providing convenient and efficient alternatives to traditional banking services. In emerging economies, where access to formal banking services may be limited, the utilisation of financial technology through banking agencies has garnered significant attention (Limna & Kraiwanit, 2022; Nguyen, 2022). This study aims to explore the factors influencing the adoption of financial technology through banking agencies in Thailand. The research employed a quantitative approach, utilising an online questionnaire to gather data from a convenience sample of 1,224 participants. Binary regression analysis was employed to analyse the collected data. The results indicated that the use of banking agents can be influenced by factors such as status, residence, experience, and transaction frequency. When making policy recommendations, it is crucial for financial institutions to ensure that the safety policies protecting the clients of banking agents meet the same standards as those of the appointing financial institutions. Further research is warranted to examine the usage patterns among different age groups, particularly the elderly, as this demographic is often overlooked and may face challenges in a digital environment. As the acceptance of financial transactions through banking agents grows among the older population, it is expected that seniors will increasingly adopt this banking method.

      Keywords: Banking Agent, Financial Technology, Emerging Country

      Authors' individual contribution: Conceptualization — T.K.; Methodology — S.C., T.K., and Y.S.; Validation — S.C., T.K., V.D., and Y.S.; Investigation — S.C., T.K., and V.D.; Resources — S.C., T.K., V.D., and Y.S.; Writing — S.C., T.K., V.D., and Y.S.; Supervision — T.K.

      Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

      JEL Classification: G20, G21, G23, G28, O16

      Received: 21.02.2023
      Accepted: 20.11.2023
      Published online: 22.11.2023

      How to cite this paper: Chaisiripaibool, S., Kraiwanit, T., Duangsin, V., & Shaengchart, Y. (2023). The use of financial technology through banking agency in emerging economy [Special issue]. Journal of Governance & Regulation, 12(4), 236–243. https://doi.org/10.22495/jgrv12i4siart3

      2023-11-22T12:32:33Z
       
  • Assessing measurement model of performance management in government
           agencies using SEM-PLS analysis
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      The government has formed various formulations of national development objectives. The problem formulation has pushed the government to evaluate every existing work program. Performance assessment is carried out on various existing development on public sectors to optimize performance management. This paper explains the government performance measurement model using the structural equation modeling based on partial least squares (SEM-PLS) method. Measurement of performance management is based on three factors: 1) institutional dimension; 2) operational dimensions; 3) value-added dimension (Alawaqleh, 2021; Kasannudin, 2021; Muizu & Sari, 2019). This research was conducted by distributing questionnaires to local governments in Yogyakarta, West Java, and South Sumatra. As a result of this study, the significant impact of operational measurement, value-added measurement and institutional policy on improving the performance of the organization was confirmed. The study found that the first factor in establishing sustainable performance management is the operational dimension which is one of the keys to sustainable performance management through government evaluation systems. This study is expected to be an important input for policymakers and practitioners in the development and implementation of sound and sustainable performance management systems.

      Keywords: Performance Management, Operational Dimension, Value Added Dimension, Institutional Dimension, SEM-PLS

      Authors' individual contribution: Conceptualization — D.N.; Methodology — D.N.; Software — T.A.; Validation — T.A.; Formal Analysis — D.N. and T.A.; Resources — D.N. and A.E.S.; Writing — Original Draft — D.N., T.A., and A.E.S.; Writing — Review & Editing — D.N. and T.A.; Supervision — D.N.; Project Administration — T.A. and A.E.S.

      Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

      JEL Classification: H1, H5, H7

      Received: 25.10.2022
      Accepted: 16.11.2023
      Published online: 20.11.2023

      How to cite this paper: Noordiatmoko, D., Anggriawan, T., & Saputra, A. E. (2023). Assessing measurement model of performance management in government agencies using SEM-PLS analysis [Special issue]. Journal of Governance & Regulation, 12(4), 227–235. https://doi.org/10.22495/jgrv12i4siart2

      2023-11-20T10:51:19Z
       
  • Assessment of risk management and efficiency of bank branches using
           network data envelopment analysis
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      The purpose of this study is to investigate the efficiency of bank branches by using the data envelopment analysis models (DEA) in three stages, the effect of risk on the efficiency. This study used BCC and CCR indicators. The data used is related to 30 bank branches in 2020. The most crucial goal was simultaneously testing risk and efficiency in three stages. Results showed that in the case of CCR with risk-taking, 17 practical branches with a performance score of 100, and the rest were inefficient. The average risk-taking efficiency is also 0.9. The risk-based BCC model has also been used, with 19 branches with a performance score of 100 and the remainder inefficient. The efficiency of the branches using the CCR model includes 10 efficient branches, and the remaining branches are unproductive. By implementing the BCC model, efficient branches have 13 effective branches, and the remaining inefficiencies that have been effective after applying the risk factor in the second model, are Roodsar Branches and Imam and Chaboksar Blvd. Comparative analysis can help managers recognise where improvement should be prioritised, and inefficient branches become efficient in an operational plan.

      Keywords: Bank Branch Performance, Data Envelopment Analysis, DEA, Risk

      Authors' individual contribution: Conceptualization — J.A.; Methodology — J.A.; Validation — J.A., R.H., and M.L.; Investigation — J.A., R.H., and M.L.; Resources — J.A.; Data Curation — J.A.; Writing — Original Draft — J.A.; Writing — Review & Editing — J.A., R.H., and M.L.; Visualisation — J.A.; Supervision — J.A.

      Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

      JEL Classification: C02, E4, L2

      Received: 29.06.2022
      Accepted: 14.11.2023
      Published online: 16.11.2023

      How to cite this paper: Azizi, J., Huseynov, R., & Li, M. (2023). Assessment of risk management and efficiency of bank branches using network data envelopment analysis [Special issue]. Journal of Governance & Regulation, 12(4), 214–226. https://doi.org/10.22495/jgrv12i4siart1

      2023-11-16T15:35:34Z
       
  • Editorial: Technological innovation and corporate governance — New
           perspectives
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      This issue of the Journal of Governance and Regulation was published on November 15, 2023.

      By clicking the button "Download This Article" you will gain direct access to the Editorial of the issue.

      How to cite: Mattarocci, G. (2023). Editorial: Technological innovation and corporate governance — New perspectives. Journal of Governance & Regulation, 12(4), 4–5. https://doi.org/10.22495/jgrv12i4editorial

      2023-11-15T11:38:26Z
       
  • The contribution of bank intermediation to economic growth: Empirical
           evidence from CESEE countries
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      The financial system is the crucial supporter of economic growth, as it is said to be the “blood” of economic activities. Many studies reveal the role and importance of the financial system in promoting economic development by raising growth through the accumulation and utilization of savings for productive investments (Levine, 2005). However, some studies highlight a negative or non-significant relationship which may differ depending on the sample of countries and the applied methodology, proxy of financial development, time period, etc. Based on the relevance of the topic and on the ongoing debate, the aim of this study is to explore the nexus and contribution of banking intermediation in the economic growth of some Central Eastern and South-Eastern European (CESEE) countries for the period 2010–2020. We use regression methods, ordinary least squares (OLS), and a fixed effect model to investigate the relationship between economic growth and bank intermediation. We measure the development of banking intermediation using banks' credit to the private sector, credit to government and state-owned enterprises. The research results show that credits provided by banks do not affect economic growth and are in fact negatively related to economic growth, whereas the return on equity is positively related to economic growth.

      Keywords: Bank Intermediation, Economic Growth, Bank Credit, CESEE Countries

      Authors' individual contribution: The Author is responsible for all the contributions to the paper according to CRediT (Contributor Roles Taxonomy) standards.

      Declaration of conflicting interests: The Author declares that there is no conflict of interest.

      JEL Classification: G21, O11, O16, P34

      Received: 30.03.2023
      Accepted: 09.11.2023
      Published online: 13.11.2023

      How to cite this paper: Miftari, F. (2023). The contribution of bank intermediation to economic growth: Empirical evidence from CESEE countries. Journal of Governance & Regulation, 12(4), 195–202. https://doi.org/10.22495/jgrv12i4art19

      2023-11-13T14:11:32Z
       
 
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