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Showing 1 - 92 of 92 Journals sorted alphabetically
Accounting and Business Research     Hybrid Journal   (Followers: 20)
Accounting and the Public Interest     Full-text available via subscription   (Followers: 2)
Accounting Auditing & Accountability Journal     Hybrid Journal   (Followers: 26)
Accounting Education: An International Journal     Hybrid Journal   (Followers: 15)
Accounting Forum     Hybrid Journal   (Followers: 22)
Accounting, Organizations and Society     Hybrid Journal   (Followers: 41)
Advances in Accounting     Hybrid Journal   (Followers: 10)
Advances in Developing Human Resources     Hybrid Journal   (Followers: 26)
Afro-Asian Journal of Finance and Accounting     Hybrid Journal   (Followers: 5)
American Journal of Finance and Accounting     Hybrid Journal   (Followers: 22)
Annual Review of Organizational Psychology and Organizational Behavior     Full-text available via subscription   (Followers: 49)
Asia Pacific Journal of Human Resources     Hybrid Journal   (Followers: 208)
Asian Review of Accounting     Hybrid Journal  
Attachment & Human Development     Hybrid Journal   (Followers: 7)
Australian Accounting Review     Hybrid Journal   (Followers: 3)
British Accounting Review     Hybrid Journal   (Followers: 11)
Coaching : Theorie & Praxis     Open Access   (Followers: 3)
Contemporary Accounting Research     Full-text available via subscription   (Followers: 34)
Corporate Governance and Organizational Behavior Review     Open Access  
Critical Perspectives on Accounting     Hybrid Journal   (Followers: 16)
EURO Journal on Decision Processes     Hybrid Journal   (Followers: 1)
European Accounting Review     Hybrid Journal   (Followers: 20)
European Journal of Training and Development     Hybrid Journal   (Followers: 14)
Evidence-based HRM     Hybrid Journal   (Followers: 3)
FOR Rivista per la formazione     Full-text available via subscription  
German Journal of Human Resource Management     Hybrid Journal   (Followers: 4)
Human Relations     Hybrid Journal   (Followers: 60)
Human Resource and Organization Development Journal     Open Access   (Followers: 6)
Human Resource Development International     Hybrid Journal   (Followers: 19)
Human Resource Development Quarterly     Hybrid Journal   (Followers: 29)
Human Resource Development Review     Hybrid Journal   (Followers: 27)
Human Resource Management     Hybrid Journal   (Followers: 73)
Human Resource Management Journal     Hybrid Journal   (Followers: 73)
Human Resource Management Research     Open Access   (Followers: 19)
Human Resource Management Review     Hybrid Journal   (Followers: 59)
Human Resource Research     Open Access  
Intangible Capital     Open Access   (Followers: 1)
International Journal of Accounting and Finance     Hybrid Journal   (Followers: 16)
International Journal of Accounting Information Systems     Hybrid Journal   (Followers: 4)
International Journal of Accounting, Auditing and Performance Evaluation     Hybrid Journal   (Followers: 9)
International Journal of Banking, Accounting and Finance     Hybrid Journal   (Followers: 14)
International Journal of Behavioural Accounting and Finance     Hybrid Journal   (Followers: 9)
International Journal of Critical Accounting     Hybrid Journal   (Followers: 2)
International Journal of Economics and Accounting     Hybrid Journal   (Followers: 1)
International Journal of Ethics and Systems     Hybrid Journal   (Followers: 2)
International Journal of Human Capital and Information Technology Professionals     Full-text available via subscription   (Followers: 3)
International Journal of Human Resource Management     Hybrid Journal   (Followers: 52)
International Journal of Human Resource Studies     Open Access   (Followers: 13)
International Journal of Human Resources Development and Management     Hybrid Journal   (Followers: 24)
International Journal of Management Development     Hybrid Journal   (Followers: 13)
International Journal of Management Education     Hybrid Journal   (Followers: 11)
Journal of Accounting & Organizational Change     Hybrid Journal   (Followers: 3)
Journal of Accounting and Economics     Hybrid Journal   (Followers: 44)
Journal of Accounting and Public Policy     Hybrid Journal   (Followers: 7)
Journal of Accounting Education     Hybrid Journal   (Followers: 6)
Journal of Accounting Research     Hybrid Journal   (Followers: 34)
Journal of Advances in Management Research     Hybrid Journal   (Followers: 1)
Journal of Chinese Human Resource Management     Hybrid Journal   (Followers: 4)
Journal of Contemporary Accounting & Economics     Hybrid Journal   (Followers: 4)
Journal of Enterprising Communities People and Places in the Global Economy     Hybrid Journal  
Journal of Global Responsibility     Hybrid Journal   (Followers: 3)
Journal of HR intelligence     Open Access   (Followers: 2)
Journal of Human Capital     Full-text available via subscription   (Followers: 11)
Journal of Human Development and Capabilities : A Multi-Disciplinary Journal for People-Centered Development     Hybrid Journal   (Followers: 22)
Journal of Human Resource and Sustainability Studies     Open Access   (Followers: 1)
Journal of Human Resource Costing & Accounting     Hybrid Journal   (Followers: 5)
Journal of Human Values     Hybrid Journal   (Followers: 5)
Journal of International Accounting, Auditing and Taxation     Hybrid Journal   (Followers: 5)
Journal of Marketing and HR     Open Access   (Followers: 2)
Journal of Organizational Effectiveness : People and Performance     Hybrid Journal   (Followers: 6)
Journal of Professions and Organization     Free   (Followers: 5)
Journal of Service Management     Hybrid Journal   (Followers: 6)
Kelaniya Journal of Human Resource Management     Open Access  
New Horizons in Adult Education and Human Resource Development     Hybrid Journal   (Followers: 11)
NHRD Network Journal     Full-text available via subscription  
Open Journal of Leadership     Open Access   (Followers: 18)
Organizational Behavior and Human Decision Processes     Hybrid Journal   (Followers: 73)
Pacific Accounting Review     Hybrid Journal   (Followers: 2)
Personality and Individual Differences     Hybrid Journal   (Followers: 25)
Personnel Assessment and Decisions     Open Access  
Personnel Review     Hybrid Journal   (Followers: 16)
Psychologie du Travail et des Organisations     Hybrid Journal  
Public Personnel Management     Hybrid Journal   (Followers: 13)
Qualitative Research in Accounting & Management     Hybrid Journal   (Followers: 7)
Research in Human Development     Hybrid Journal   (Followers: 5)
Review of Accounting Studies     Hybrid Journal   (Followers: 28)
Review of Public Personnel Administration     Hybrid Journal   (Followers: 12)
Review of Quantitative Finance and Accounting     Hybrid Journal   (Followers: 9)
Revista Gesti√≥n de las Personas y Tecnolog√≠a     Open Access  
South Asian Journal of Human Resources Management     Full-text available via subscription   (Followers: 3)
Sri Lankan Journal of Human Resource Management     Open Access   (Followers: 1)
Strategic HR Review     Hybrid Journal   (Followers: 6)

           

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Corporate Governance and Organizational Behavior Review
Number of Followers: 0  

  This is an Open Access Journal Open Access journal
ISSN (Print) 2521-1870 - ISSN (Online) 2521-1889
Published by Virtus Interpress Homepage  [7 journals]
  • Perceived organizational support and outcomes: A view through the lens of
           
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      According to the group engagement model, identity is a multidimensional concept, which incorporates not only the cognitive component of organizational identification but also the evaluative component of pride and respect (Blader & Tyler, 2009). In this study, we adopt the perspective of the group engagement model and the multidimensional conceptualization of social identity in order to examine the effects of perceived organizational support (POS) and two key employee outcomes, willingness to support the organization and intent to quit. More specifically, we examine whether the three aspects of social identity (identification, pride, and respect) can explain the relationship between POS and its outcomes. By doing so, we gain insight into the unique power of these components to explain the POS-outcome relationship and we contribute to a better understanding of the outcomes of POS (Kurtessis et al., 2017). Trying to provide generalizable findings with high external validity, we conducted a quantitative field study including a sample of 579 employees. Our findings indicate that identification partially explains the relationship between POS and willingness to support the organization, while identification and pride are able to partially mediate the POS-intent to quit the relationship. These findings have significant practical implications providing managers useful insight into how employees interpret and respond to perceptions of support.

      Keywords: POS, Identity, Intentions, Quit, Group Engagement Model

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

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

      JEL Classification: I31, M12, M54

      Received: 07.11.2021
      Accepted: 06.05.2022
      Published online: 09.05.2022

      How to cite this paper: Tsachouridi, I., & Nikandrou, I. (2022). Perceived organizational support and outcomes: A view through the lens of the group engagement model, the role of identification, pride and respect [Special issue]. Corporate Governance and Organizational Behavior Review, 6(2), 174–181. https://doi.org/10.22495/cgobrv6i2sip1

      2022-05-09T13:42:09Z
       
  • Editorial: Corporate governance, earnings quality, and sustainability
           management
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      This issue of the journal Corporate Governance and Organizational Behavior Review was published on May 5, 2022.

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

      How to cite: Dimitropoulos, P. E. (2022). Editorial: Corporate governance, earnings quality, and sustainability management. Corporate Governance and Organizational Behavior Review, 6(2), 4–6. https://doi.org/10.22495/cgobrv6i2editorial

      2022-05-05T10:49:47Z
       
  • A study on corporate sustainability performance evaluation and management:
           The sustainability balanced scorecard
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      In recent years, more and more companies have noted the significance of addressing serious social and environmental issues, and various sustainability strategies have been implemented to ensure sustainable competitive advantage. An urgent issue is how to integrate sustainability strategy-related goals and key performance indicators (KPIs) into performance evaluation and compensation systems, and how to integrate employees' awareness of environmental protection and social contribution into their daily work. This study examines management tools that can link sustainability strategies with sustainability performance evaluation and compensation systems. Specifically, the balanced scorecard (BSC) is positioned as a management tool for measuring, evaluating, and managing sustainability performance, with a particular focus on the sustainability balanced scorecard (SBSC), which incorporates economic, environmental, and social factors. The purpose of this study is to clarify the role of sustainability performance assessment and management in sustainability management based on previous studies and cases of advanced companies that have introduced SBSC, such as the Generali Group, and to systematically evaluate the functions and usefulness of SBSC as a sustainability performance assessment and management tool. The findings indicate that the SBSC is an effective management tool for improving sustainability performance and implementing sustainability strategies.

      Keywords: SBSC, Environmental Strategy, CSR Strategy, Sustainability Strategy, Sustainability Performance, Economic Factors

      Authors' individual contribution: Conceptualization — I.A. and N.A.M.S.; Methodology — M.U.; Formal Analysis — S.S.; Investigation — A.B. and R.G.; Writing — Original Draft — I.A.K. and A.B.; Writing — Review & Editing — I.A.K. and A.B.; Supervision — A.K.; Project Administration — A.I.

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

      JEL Classification: M10, M14, M19, O35

      Received: 22.02.2022
      Accepted: 19.04.2022
      Published online: 21.04.2022

      How to cite this paper: Ali, I., Sami, S., Senan, N. A. M., Baig, A., & Khan, I. A. (2022). A study on corporate sustainability performance evaluation and management: The sustainability balanced scorecard. Corporate Governance and Organizational Behavior Review, 6(2), 150–162. https://doi.org/10.22495/cgobrv6i2p15

      2022-04-21T11:21:33Z
       
  • The unemployment challenge in Jordan: The issue of employment elasticity
           of growth
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      The objective of this paper is to examine the employment elasticity of growth in the Jordanian economy and for that purpose the paper uses time series analysis and annual data (1992–2019) for real gross domestic product (GDP), total employment, total female employment, and total male employment. The results indicate the existence of a long-run relationship between total employment and growth and total male employment and growth. For female employment, such a relationship does not exist. In addition, elasticities of total employment and total male employment are equal to +0.399 and +0.377 respectively. Our findings add to the existing literature which is still inconclusive, while some report either a positive or a negative relationship, others report no relationship in the first place.

      Keywords: Jordan, Employment Elasticity, Johansen Co-Integration, Total Employment, Male Employment

      Authors' individual contribution: Conceptualization — A.A.-T., M.O., and M.K.; Methodology — A.A.-T., M.O., and G.O.; Investigation — A.A.-T., M.O., and G.O.; Resources — A.A.-T. and M.O.; Writing — A.A.-T. and M.O.; Supervision — G.O. and F.H.; Funding Acquisition — K.M.

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

      JEL Classification: E20, E24

      Received: 20.01.2022
      Accepted: 18.04.2022
      Published online: 20.04.2022

      How to cite this paper: Al-Tarawneh, A., Obeidat, M., Khataybeh, M., Omet, G., & Haddad, F. (2022). The unemployment challenge in Jordan: The issue of employment elasticity of growth. Corporate Governance and Organizational Behavior Review, 6(2), 143–149. https://doi.org/10.22495/cgobrv6i2p14

      2022-04-20T12:13:34Z
       
  • Challenges of women entrepreneurs in the developing economy
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      Entrepreneurship takes a very important role in employment, improving economic and social indicators. The importance of enterprises is great for both developed and developing countries, so they are known as the key to the economic development of a country (Sharma & Gaur, 2020). Entrepreneurial women and their importance is a topic of discussion in itself in all countries of the world for the sake of gender equality in every economic and social aspect. This research aims to analyze the challenges of women entrepreneurs in the case of Kosovo. The research paper uses extensive literature and is based on secondary data provided by the Kosovo Agency of Statistics and various official reports and primary data provided by the survey, also, this work is realized based on the primary data. The purpose of this paper is to highlight the challenges faced by women entrepreneurs in transition countries, specifically in the state of Kosovo. The sample included 87 women entrepreneurs. The findings of the research paper show that childcare, care for the elderly, and access to finance remain challenges for women entrepreneurs in the case of Kosovo. The research paper further recommends increasing government support and government programs to support women entrepreneurs in all types of businesses and economic activities.

      Keywords: Entrepreneurial Women, Challenges, Government Support, Gender Equality

      Authors' individual contribution: Conceptualization — R.G., H.G.A., and E.B.; Methodology — R.G., H.G.A., and E.B.; Data Curation — R.G., H.G.A., and E.B.; Writing — Original Draft — R.G., H.G.A., and E.B.; Writing — Review & Editing — R.G., H.G.A., and E.B.

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

      JEL Classification: B54, J01, L32, P42

      Received: 02.01.2022
      Accepted: 15.04.2022
      Published online: 18.04.2022

      How to cite this paper: Gashi, R., Ahmeti, H. G., & Baliu, E. (2022). Challenges of women entrepreneurs in the developing economy. Corporate Governance and Organizational Behavior Review, 6(2), 134–142. https://doi.org/10.22495/cgobrv6i2p13

      2022-04-18T13:25:01Z
       
  • Urbanisation and SME growth in a developing economy: Implications for
           policy
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      This paper sought to examine the challenges and government support for urban small and medium enterprises (SMEs) in Zimbabwe and offer policy direction for further development of the sector. Previous studies that explored challenges facing the urban SMEs in Zimbabwe paid little attention to government support and policy strategies to develop the sector further (Chigwenya & Mudzengerere, 2013; Thebe & Ncube, 2015). This study intends to fill this gap. Using a qualitative research design, we gathered data from 25 purposively sampled SMEs through in-depth interviews. Data were analysed using content analysis. Results revealed that urban SMEs face several challenges, including access to finance, lack of technical and management skills, and stringent government regulations. Although the government implemented some policies to support SMEs, these measures were inadequate. The government should set aside more resources to support the sector, including SMEs clustering and establishing more business incubation centres to facilitate technology and skills transfer. The government should also strike a balance between the regulatory laws of the sector and its development to achieve sustained growth. More importantly, the government's urban plans should incorporate the pressing demands of climate change in building inclusive, resilient, and sustainable cities of the future. The study proposed areas for future research.

      Keywords: Challenges, Policy, SMEs, Strategy, Urbanisation, Urban Entrepreneurship, Zimbabwe

      Authors' individual contribution: Conceptualization — M.B.; Methodology — M.B.; Formal Analysis — M.B., E.D., and M.M.; Investigation — M.B.; Resources — M.B., E.D., and M.M.; Data Curation — M.B., E.D., and M.M.; Writing — Original Draft — M.B., E.D., and M.M.; Writing — Review & Editing — M.B., E.D., and M.M.

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

      JEL Classification: M1, M13, M130

      Received: 08.11.2021
      Accepted: 11.04.2022
      Published online: 13.04.2022

      How to cite this paper: Bomani, M., Derera, E., & Mashingaidze, M. (2022). Urbanisation and SME growth in a developing economy: Implications for policy. Corporate Governance and Organizational Behavior Review, 6(2), 123–133. https://doi.org/10.22495/cgobrv6i2p12

      2022-04-13T12:57:33Z
       
  • Strategic regulation and planning analysis of stratification in private
           colleges
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      This study aims to assess the differentiation of the freedom to learn independent campus (FLIC) program level in the Indonesian Ministry of Education and Culture policies, determine objectives scope, assess internal resources, analyze regulations, develop competitive strategies, and implement and evaluate them. FLIC is a program for students who learn outside of campus in collaboration with companies and work experience converted as academic assessments. Using a quantitative design method with a sample of the university population can provide an objective evaluation of a study. The research results of stratified data reveal different values of the entire population sample at the university level with the faculty and study program levels. It was found that there was an increase in the percentage of students' interests and talents in implementing the FLIC program from the government, and the freedom to choose lecturers outside of tertiary institutions was the most attractive factor (Hu, Liu, Chen, & Qin, 2018). Meanwhile, the main finding in this study is that there is a significant increase in the data obtained at the faculty level in the implementation of FLIC activities. Another result that supports the executive's attitude who can provide solutions from implementing this policy is that at the lowest level, the organizational structure of universities becomes more effective in implementing the FLIC program from the government.

      Keywords: Strategic Planning, FLIC, Stratification, Executive Attitudes, Universities, Indonesia

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

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

      JEL Classification: A21, G18, G28

      Received: 26.12.2021
      Accepted: 08.04.2022
      Published online: 12.04.2022

      How to cite this paper: Rodli, A. F., Ekasari, R., Arif, D., Adriansyah, G., & Ngibad, K. (2022). Strategic regulation and planning analysis of stratification in private colleges. Corporate Governance and Organizational Behavior Review, 6(2), 113–122. https://doi.org/10.22495/cgobrv6i2p11

      2022-04-12T12:58:08Z
       
  • The role of strategic flexibility in enhancing crisis management in the
           commercial banking sector during the COVID-19 pandemic
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      It is important that strategic management ensure programs flexibility and continuous assessment to deal with the changes in strategies when dealing with other crises (Taymouri, Eslami, Fadaei, Delfan, & Ghasemi, 2014). Empirical findings are still lacking, specifically in the strategic flexibility-crisis management relationship (Yawson, 2020). The primary aim of this study is to examine crisis management among the commercial banks, during the COVID-19 pandemic and to conduct an empirical examination of the relationship between strategic flexibility and crisis management. The study data was gathered using a questionnaire survey, which was distributed to 242 Jordanian commercial bank branches managers. Out of the total (242) distributed questionnaire copies, 163 were returned and considered valid for analysis. Accordingly, data were analyzed using IBM SPSS Version 22 and the findings indicated that strategic flexibility significantly affected crisis management dimensions, namely prior to the crisis stage/crisis plans and during the crisis stage/crisis response. The statistical results supported statistically significant differences between each pair in light of experience level and education level of managers, in a manner that differences favored the highest experience category of over 10 years and the highest category of education of Ph.D. On the basis of the results, it is recommended that Jordanian commercial banks focus on strategic flexibility when planning their strategies in order to mitigate influences on crisis management.

      Keywords: Crisis Management, Strategic Flexibility, COVID-19, Jordan

      Authors' individual contribution: Conceptualization — M.A.A. and L.A.A.; Methodology — M.A.A.; Validation — M.A.A.; Investigation — M.A.A.; Resources — M.A.A.; Data Curation — L.A.A.; Writing — Original Draft — M.A.A. and L.A.A.; Writing — Review & Editing — M.A.A. and L.A.A.; Visualization — L.A.A.; Supervision — M.A.A.; Project Administration — M.A.A.

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

      Acknowledgements: This research was funded by the Deanship of Scientific Research, Zarqa University, Jordan.

      JEL Classification: M1, M5, M19

      Received: 19.01.2022
      Accepted: 07.04.2022
      Published online: 11.04.2022

      How to cite this paper: Alzuod, M. A., & Alqhaiwi, L. A. (2022). The role of strategic flexibility in enhancing crisis management in the commercial banking sector during the COVID-19 pandemic. Corporate Governance and Organizational Behavior Review, 6(2), 104–112. https://doi.org/10.22495/cgobrv6i2p10

      2022-04-11T11:42:23Z
       
  • The impact of neuromarketing on consumer behaviour
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      One of the biggest interests for companies in today's market is considered consumer preference, why they make the choice of one product over another. The main aim of this study is to analyse the impact of neuromarketing in the process of identifying the preferences and needs of consumers. Neuromarketing tools provide insights into measuring the effectiveness of advertising campaigns in making an impact on the consumers in online retailing (Singh, 2020). In this study, neuromarketing has been analyzed, understanding the structure of the brain and its functions, the importance of perception, as well as consumer behavior during the purchasing process. In general, it is assumed that these choices are developed in a logical way, selecting the option that represents the greatest utility (Blazquez-Resino, Gutierrez-Broncano, & Gołąb-Andrzejak, 2020). The method used for primary data collection is the questionnaire, which addresses elements that are important in choosing a product for a customer. This study concludes that neuromarketing contributes to the discovery of consumer preferences thus helping companies to be closer and meet the needs of consumers. The recommendation of this paper is to use neuromarketing in identifying customer preferences.

      Keywords: Neuromarketing, Preference, Perception, Consumer Behavior, Decision-Making

      Authors' individual contribution: Conceptualization — A.I., B.Z., and A.M.; Methodology — A.I., B.Z., and A.M.; Data Curation — A.I., B.Z., and A.M.; Writing — Original Draft — A.I., B.Z., and A.M.; Writing — Review & Editing — A.I., B.Z., and A.M.

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

      JEL Classification: D0, D3, D4

      Received: 20.01.2022
      Accepted: 06.04.2022
      Published online: 08.04.2022

      How to cite this paper: Ismajli, A., Ziberi, B., & Metushi, A. (2022). The impact of neuromarketing on consumer behaviour. Corporate Governance and Organizational Behavior Review, 6(2), 95–103. https://doi.org/10.22495/cgobrv6i2p9

      2022-04-08T11:12:21Z
       
  • Citizens' right to seek judicial review of administrative acts and its
           impact on governance reforms
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      This article analyses the right to judicial review of administrative acts and its impact on governance reforms as a result of the procedure conducted by a respective court. The article also evaluates and finds that examination of administrative acts by competent court strengths the rule of law and governance efficiency as a mechanism to guarantee the application of the principle of legality that requires that public authorities should act within a legal boundary and reasonable time to respect the citizen's rights. Data analysis assumes on descriptive approach, an examination of the current legal framework governing the system, reports on the functioning of the oversight mechanism, empirical analyses of the topic, processed cases of administrative justice, and other published work. Administrative justice is not limited to the guarantee of citizens' rights. Its justification also lies in the necessity to defend the public interest and to guarantee a balance between individual rights and the general interest (Woehrling, 2006). This study is of great significance and aims to contribute to the perceptive of judicial review proceedings as a narrow approach for the promotion of good administration and furthermore effective reforms. This study concludes that the administrative judiciary is one of the basic mechanisms that correct the illegal actions of the administrative bodies, prevents arbitrariness, and impact the governance reforms towards increasing efficiency, accountability, and transparency.

      Keywords: Judicial Review, Governance, Administrative Acts, Efficiency, Protection of Citizens, Good Governance

      Authors' individual contribution: Conceptualization — M.B. and I.P.; Methodology — M.B. and I.P.; Writing — Original Draft — M.B. and I.P.; Writing — Review & Editing — M.B. and I.P.; Supervision — M.B. and I.P.

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

      JEL Classification: K1, K4, K20, K30, K40

      Received: 20.12.2021
      Accepted: 05.04.2022
      Published online: 06.04.2022

      How to cite this paper: Batalli, M., & Pepaj, I. (2022). Citizens' right to seek judicial review of administrative acts and its impact on governance reforms. Corporate Governance and Organizational Behavior Review, 6(2), 85–94. https://doi.org/10.22495/cgobrv6i2p8

      2022-04-06T13:23:50Z
       
  • Development of an accountability framework in the public procurement
           system: Case of the emerging market
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      The government of South Africa uses citizens' tax money to procure products to meet citizens' needs (Fourie, 2009) in areas such as education, health, road safety, and transportation. Having public service officials who are accountable will improve public administration and ensure a comprehensive standard of living for its citizens (Auditor-General of South Africa [AGSA], 2017). Whenever a public institution lacks accountability, it will have an adverse effect on a country's budget and contribute to poverty, unemployment, and criminal activity. This research aimed to develop a framework to ensure accountability throughout public procurement. A comparison was conducted through a multiple case study, of five departments in Limpopo on the challenges as identified by the Auditor-General. The study provides an understanding of the public procurement dynamics through its collaborative and hybrid nature. It addresses various aspects that enforce an accountability framework, such as internal control, procurement systems, risk management, records management, value for money, and consequence management. Furthermore, adjustments to the South African e-governance procurement system in alignment with best practices found in other countries will save money and time, and procurement officers will be more productive.

      Keywords: Auditor-General Findings, Accountability, Governance, Procurement, Value for Money

      Authors' individual contribution: Conceptualisation — A.V.S. and D.J.F.; Methodology — A.V.S. and D.J.F.; Investigation — A.V.S.; Resources — A.V.S.; Writing — Original Draft — A.V.S.; Writing — Review & Editing — A.V.S., D.F., and N.H.; Supervision — D.J.F. and N.H.

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

      JEL Classification: G280, G340, M480

      Received: 30.11.2021
      Accepted: 04.04.2022
      Published online: 05.04.2022

      How to cite this paper: Van Staden, A., Fourie, D. J., & Holtzhausen, N. (2022). Development of an accountability framework in the public procurement system: Case of the emerging market. Corporate Governance and Organizational Behavior Review, 6(2), 71–84. https://doi.org/10.22495/cgobrv6i2p7

      2022-04-05T13:02:07Z
       
  • The AUKUS international legal agreement and its impact on international
           institutions and security
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      This paper focuses on the research of indicators in chronological order, which calls for the conclusion of the AUKUS international legal agreement signed between Australia, Great Britain, and the United States and its impact on international developments. In this article, descriptive, comparative, and analysis methods have been used to examine the scientific thoughts of different scholars, related to various scenarios of the issue being researched. Based on this research, we found out that Brexit, US withdrawal from Afghanistan, especially the AUKUS deal, consider being the dividing line between the old unipolar order and the new multipolar one (Vej, 2019; Wheatley, 2021). We have concluded that in the changing world order, US–European relations have fluctuated profoundly and their adjustment is almost impossible as they have been before. The article raises critical questions on the dynamics in the international system and their impact on security and international institutions. The scientific approach to the study topic is built by arguing the pros and cons of the opinions of various authors, who emphasize that the world order change and malfunction of international institutions are ongoing dynamics and irreversible (Mearsheimer, 2001).

      Keywords: International Law, AUKUS, EU, International Institutions, China Rivalry, International Security

      Authors' individual contribution: Conceptualization — M.L. and D.R.; Methodology — M.L. and D.R.; Data Curation — M.L.; Writing — Original Draft — M.L. and D.R.; Writing — Review & Editing — M.L. and D.R.

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

      JEL Classification: K33, K30, N4, F5

      Received: 20.12.2021
      Accepted: 01.04.2022
      Published online: 04.04.2022

      How to cite this paper: Lecaj, M., & Rexha, D. (2022). The AUKUS international legal agreement and its impact on international institutions and security. Corporate Governance and Organizational Behavior Review, 6(2), 62–70. https://doi.org/10.22495/cgobrv6i2p6

      2022-04-04T12:33:01Z
       
  • Service quality during the COVID-19 pandemic: An empirical study
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      This study aims to examine service quality in the hospitality industry in Jordan aiming to determine whether accommodators are satisfied with the services of hotels. The research also aimed to address if total quality management in the service industry is just as important as it is in the product-based industries. This research followed the quantitative method of closed-ended questions that was conducted online following the probability sampling of simple random sampling. Survey data were collected from 247 participants using the SERVQUAL model. A test of the model was conducted and the results showed that people are mostly satisfied with the quality of the services offered by hotels in Jordan, but were dissatisfied with the speed of the check-in process and that there is only a minimal number of people who are dissatisfied with the service quality. This is one of the first studies that represent a little-researched area of recent times and even less so in Middle Eastern countries during the COVID-19 pandemic. This research paper has shown the significant importance of total quality management in the hospitality industry around the globe and in Jordan specifically, the study shows how service quality can affect the satisfaction of customers and their levels of loyalty, as it has been found that levels of loyalty increase as the levels of satisfaction within the quality of offered services increases.

      Keywords: Total Quality Management, Hospitality Industry, Customer Satisfaction, Service Quality, Jordanian Hotels, SERVQUAL Model

      Authors' individual contribution: Conceptualization — K.A. and M.K.N.B.; Methodology — K.A. and M.K.N.B.; Formal Analysis — K.A. and M.K.N.B.; Investigation — M.K.N.B.; Writing — Original Draft — K.A. and M.K.N.B.; Writing — Review & Editing — K.A. and R.A.; Visualization — K.A. and R.A.; Supervision — K.A.; Project Administration — K.A.; Funding Acquisition — K.A.

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

      JEL Classification: M1, M10, M14

      Received: 15.12.2021
      Accepted: 29.03.2022
      Published online: 31.03.2022

      How to cite this paper: Aladwan, K., Behno, M. K. N., & Aladwan, R. (2022). Service quality during the COVID-19 pandemic: An empirical study. Corporate Governance and Organizational Behavior Review, 6(2), 52–61. https://doi.org/10.22495/cgobrv6i2p5

      2022-03-31T14:20:41Z
       
  • The role of the audit committee in accounting and finance expertise on
           earnings quality
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      This study aims at examining the effect of the audit committee with accounting and finance expertise on the earnings quality of manufacturing companies in Indonesia. The earnings quality measurement uses the absolute value of discretionary accrual. This study uses three measurements of discretionary accruals, the Jones model (Jones, 1991), the modified Jones (Dechow, Sloan, & Sweeney, 1995), and the Kasznik models (Kasznik, 1999). Further, the current study refers to Badolato, Donelson, and Ege (2014) to identify the audit committee expertise. The data were collected from the Indonesia Stock Exchange (IDX) between 2015 and 2017 with 331 observations. The results showed that audit committees' characteristics with both accounting and finance expertise have a negative effect on discretionary accrual. Thus, audit committees' members with both accounting and finance expertise have reduced the level of discretionary accruals. The result is consistent using three measurements of discretionary accruals. Therefore, the audit committee members with both accounting and finance expertise have a positive effect on improving the quality of firms' earnings. Our result is robust to different methods of discretionary accrual measurement. This study may be very helpful for those audit committees seeking to improve their composition and way of working. In other words, the findings of this study are potentially relevant to both audit committees and policy-makers.

      Keywords: Audit Committee, Discretionary Accruals, Financial Expertise, Earnings Quality

      Authors' individual contribution: Conceptualization — Y.P.N. and D.S.; Methodology — Y.P.N., D.S., and L.K.W.; Formal Analysis — Y.P.N., D.S., and L.K.W.; Writing — Original Draft — Y.P.N., D.S., and L.K.W.; Writing — Review & Editing — Y.P.N., D.S., and L.K.W.

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

      JEL Classification: H5, H8, I0

      Received: 30.12.2021
      Accepted: 28.03.2022
      Published online: 30.03.2022

      How to cite this paper: Nugroho, Y. P., Setiawan, D., & Wedari, L. K. (2022). The role of the audit committee in accounting and finance expertise on earnings quality. Corporate Governance and Organizational Behavior Review, 6(2), 41–51. https://doi.org/10.22495/cgobrv6i2p4

      2022-03-30T11:59:07Z
       
  • Determinants of taxpayer compliance in paying motor vehicle tax in an
           emerging country
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      This research aims to determine the effect of electronic Samsat (e-Samsat), public service accountability, tax penalty, vehicle tax relief program, and moral obligation on taxpayer compliance in paying motor vehicle tax at the Samsat Office in Bekasi City. Data collection was conducted by spreading questionnaires to the motor vehicle taxpayer in Bekasi City with a sample amounted to 130 respondents. Data were analyzed by structural equation modeling (SEM) method with partial least square (PLS) approach. The result of the analysis and hypothesis testing showed that e-Samsat, public service accountability, tax penalty, vehicle tax relief program, and moral obligation have a positive and significant effect on taxpayer compliance in paying motor vehicle tax. The results of this study are in accordance with the attribution theory where a person's behavior is influenced by external factors, namely, behavior caused from outside the taxpayer, and in accordance with the theory of planned behavior (TPB), which states that a person's behavior can be caused by three factors, namely control belief is a belief about the existence of things — things that support or hinder a person's behavior and how strongly they support or hinder a person's behavior (Ajzen, 1991).

      Keywords: E-Samsat, Public Service Accountability, Tax Penalty, Moral Obligation, Vehicle Tax Relief Program, Taxpayer Compliance

      Authors' individual contribution: Conceptualization — M.E.A.A.; Investigation — A.S.L.L.; Resources — M. and D.W.; Writing — M. and T.A.

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

      JEL Classification: D21, H32, L2

      Received: 15.12.2021
      Accepted: 25.03.2022
      Published online: 28.03.2022

      How to cite this paper: Meiryani, Abiyyah, M. E. A., Lindawati, A. S. L., Wahyuningtias, D., & Andrian, T. (2022). Determinants of taxpayer compliance in paying motor vehicle tax in an emerging country. Corporate Governance and Organizational Behavior Review, 6(2), 24–40. https://doi.org/10.22495/cgobrv6i2p3

      2022-03-28T13:09:11Z
       
  • The impact of consulting services on the disclosure of going concern in
           Jordanian commercial banks: External auditors' perceptions
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      This study aims at identifying the impact of consulting services in disclosing going concern in Jordanian commercial banks. To achieve the aim of this study, a questionnaire was developed and distributed to the study sample. Whereas the study population consisted of 457 external auditors in Jordan, a random sample of 200 auditors was selected by 44% of the study population. Notably, the results of the study showed that there were statistically significant variations in the opinions of the study sample members concerning the impact of consulting services in disclosing the going concern of the institution. Meanwhile, the study suggests a set of recommendations, such as the need for Jordanian audit offices to reject offering consulting services until after ensuring that they do not conflict with the professional conduct of the auditor and his independence, and thus by defining the areas of the consulting services that are allowed to be provided to the audited institution, and the need to organize the consulting services' work in Jordanian audit offices in a way that providing these services doesn't interfere with the disclosure of the going concerning the institution.

      Keywords: Consulting Services, Disclosure, Going Concern

      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: G34, M14, M41, M48

      Received: 19.12.2021
      Accepted: 23.03.2022
      Published online: 25.03.2022

      How to cite this paper: Hamza, M. (2022). The impact of consulting services on the disclosure of going concern in Jordanian commercial banks: External auditors' perceptions. Corporate Governance and Organizational Behavior Review, 6(2), 19–23. https://doi.org/10.22495/cgobrv6i2p2

      2022-03-25T12:27:53Z
       
  • Corporate governance and economic performance: A case study of the
           developing country
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      This paper examines principle-based corporate governance (CG) and the economic performance of the Fijian economy. A comprehensive study for three public cooperations, namely the National Bank of Fiji (NBF), Fiji Sugar Cooperation (FSC), and Fiji National Provident Fund (FNPF), is undertaken. The economic assessment of the Fijian economy exists from the period 2017 to 2021, and immense discussion related to the GDP growth rate and export markets has been conducted. The research paper adopts a case study method, and reference has been made to company reports and existing literature to conclude on the compliance of CG virtues. The findings reveal that FNPF, NBF, and FSC experienced corporate collapse due to deficiencies, deception, and improper CG practice. The failure of NBF was a major blow on the Fijian economy, while large losses from FSC imposed risk on the stakeholders of the sugar industry. FNPF had also managed to overcome the write-off of 2010 with the help of good CG, but the wrong decisions by the relevant authorities had created fear among the retirement savers. The selected cooperations reveal important lessons for other Fijian companies. Although the research does not determine the CG index or compare the practice of CG between public and private firms, the achieved results point out the need to make companies follow the principles of CG and train personnel to instil ethical behaviours, transparency, and accountability.

      Keywords: Fiji, Corporate Governance, Performance, Regulations, Ethics, Transparency

      Authors' individual contribution: Conceptualisation — V.H.P.; Methodology — V.H.P. and S.S.B.; Investigation — V.H.P., S.S.B., M.N.C., and V.D.S.; Resources — V.H.P.; Writing — Original Draft — V.H.P., S.S.B., and V.D.S.; Writing — Review & Editing — V.H.P., S.S.B., V.D.S., and M.N.C.

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

      JEL Classification: G34, M14, M41, M48

      Received: 12.11.2021
      Accepted: 18.03.2022
      Published online: 22.03.2022

      How to cite this paper: Prasad, V. H., Sharma, V. D., Bano, S. S., & Chand, M. N. (2022). Corporate governance and economic performance: A case study of the developing country. Corporate Governance and Organizational Behavior Review, 6(2), 8–18. https://doi.org/10.22495/cgobrv6i2p1

      2022-03-22T14:48:24Z
       
  • Editorial: Academic responsibility in times of crisis
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      This issue of the journal Corporate Governance and Organizational Behavior Review was published on March 14, 2022.

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

      How to cite: Marcos, S. (2022). Editorial: Academic responsibility in times of crisis. Corporate Governance and Organizational Behavior Review, 6(1), 4–5. https://doi.org/10.22495/cgobrv6i1editorial

      2022-03-14T14:07:18Z
       
  • The impact of active labour policies on economic growth
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      This study aims to analyze the mechanisms of active labour market policy in the case of Kosovo and the impact on reducing the unemployment rate and increasing employment. This research is descriptive, analytic, and exploratory. The data used are secondary data in the quarter for the period 2016–2020, which are provided by the Kosovo Agency of Statistics. The study uses the OLS (ordinary least square) econometric model and Pearson correlation in order to assess the impact of unemployment and employment rate on Kosovo's GDP (gross domestic product). The paper concludes that Kosovo has approved a large number of programs for the activation of the unemployed, mainly young people, but generally young university graduates are in a higher structure and rate in the composition of the unemployment rate. It is generally accepted that university graduates as workforce are the key driver of economic growth and development (Ziberi, Rexha, & Ukshini, 2021). This allows us to come up with further recommendations, such as the active policies in labour market in the case of Kosovo to be designed in the future based on a cost-benefit perspective and in order to measure their effectiveness.

      Keywords: Active Policy, Labour Market, OLS Model

      Authors' individual contribution: Conceptualization — B.Z., D.R., A.H., and E.G.; Methodology — B.Z.; Data Curation — B.Z. and D.R.; Writing — Original Draft — B.Z., D.R., and A.H.; Writing — Review & Editing — B.Z., D.R., A.H., and E.G.

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

      JEL Classification: E24, O11, E00

      Received: 30.10.2021
      Accepted: 07.03.2022
      Published online: 09.03.2022

      How to cite this paper: Rexha, D., Ziberi, B., Hetemi, A., & Gorda, E. (2022). The impact of active labour policies on economic growth. Corporate Governance and Organizational Behavior Review, 6(1), 177–187. https://doi.org/10.22495/cgobrv6i1p14

      2022-03-09T12:54:48Z
       
  • HEXACO personality towards entrepreneurial intention: The mediating effect
           of career adaptability
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      This paper aims to examine the direct effect of the HEXACO personality traits on entrepreneurial intention and career adaptability, the indirect effect of personality traits on entrepreneurial intention through career adaptability, and the direct effect of career adaptability on entrepreneurial intention. A 55-item questionnaire was employed to measure the personality traits of HEXACO, career adaptability, and entrepreneurial intention. The study sample includes more than half of the students of the business department (n = 485) of a public university based in Athens. The results indicate that extraversion, conscientiousness, and openness have a direct and positive impact on entrepreneurial intention, while emotionality has a negative one. Also, career adaptability relates positively to entrepreneurial intention. Openness, conscientiousness, extraversion, and humility affect positively career adaptability. Finally, it is indicated that openness, conscientiousness, extraversion, and humility have an indirect and positive relationship with entrepreneurial intention through career adaptability. The data were empirically tested using the Jamovi program that uses the R code for designing the analysis (Rosseel, 2019). These findings suggest the need for more studies that will investigate the validity of the findings presented here in different settings (McKenna, Zacher, Ardabili, & Mohebbi, 2016; Brännback & Carsrud, 2018).

      Keywords: Entrepreneurial Intention, HEXACO Personality Inventory, Personality Traits, Career Adaptability

      Authors' individual contribution: Conceptualization — C.D.P., A.G.S., P.A.T., and P.I.X.; Methodology — P.A.T., A.G.S., C.D.P., and P.I.X.; Investigation — P.A.T., C.D.P., P.I.X., and A.G.S.; Resources — C.D.P., A.G.S., P.I.X., and P.A.T.; Writing — P.I.X., A.G.S., P.A.T., and C.D.P.; Supervision — A.G.S.

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

      JEL Classification: L260, J240, J230, I23

      Received: 08.01.2022
      Accepted: 02.03.2022
      Published online: 04.03.2022

      How to cite this paper: Tsaknis, P. A., Xanthopoulou, P. I., Patitsa, C. D., & Sahinidis, A. G. (2022). HEXACO personality towards entrepreneurial intention: The mediating effect of career adaptability. Corporate Governance and Organizational Behavior Review, 6(1), 168–176. https://doi.org/10.22495/cgobrv6i1p13

      2022-03-04T08:22:40Z
       
  • Robotic process automation and audit quality
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      This study aims to explain the Jordanian state of the implementation of robotic process automation RPA in auditing, and to examine the expected impact of RPA implementation on audit quality from the views of Jordanian auditors, furthermore, the study aims to define the challenges of RPA implementation in Jordanian auditing firms. The study employed a survey method to collect data by using questionnaires. Three hundred (300) questionnaires were supplied to the sample of the study of which two hundred and seven (207) questionnaires from retrieved questionnaires were valid for analysis. The results of the study showed that Jordanian auditing firms do not apply RPA despite the expected impact of implementation on audit quality, this may be justified by the challenges that the auditors believe, the most important as they indicated are the initial investment for creating or purchase RPA, and the changing resistant by auditors for different purposes. The contributions of this paper are by enriching the theoretical side by shedding light on RPA and knowing the state of RPA implementation in Jordanian auditing firms and examining the impact of RPA implementation on the quality of audit. This paper also identifies the main challenges of the implementation of RPA in the Jordanian environment.

      Keywords: Robotic Process Automation, RPA, Audit, Quality, Jordan

      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: M40, M41, M42

      Received: 18.12.2021
      Accepted: 28.02.2022
      Published online: 02.03.2022

      How to cite this paper: Dahiyat, A. (2022). Robotic process automation and audit quality. Corporate Governance and Organizational Behavior Review, 6(1), 160–167. https://doi.org/10.22495/cgobrv6i1p12

      2022-03-02T13:19:42Z
       
  • An impact of minimum wage rising on firm-specific factors: The case of the
           emerging economy
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      This study examines how the minimum wage raises in Indonesia affect firm-specific factors such as sales growth, return on assets, return on equity, net profit margin, and gross profit margin. The samples used in this study were 135 companies for 12 years' financial statements ranging from 2008 to 2019, with 1620 observations. An ordinary least square and multivariate analysis of variance are employed. The MANOVA result shows differences in firms specific factors among industries' types. Meanwhile, sales growth and wage growth showed no difference in the value of sales growth and wage growth between industry types. The regression results show that 1) minimum wage has a positive effect on wage growth, but the non-significant effect on sales growth; 2) economic growth has a negative but non-significant effect on sales growth and wage growth, and 3) only total assets and wage growth variables have a positive and significant effect on gross profit margin. Bodnár et al. (2018) asserted that the negative effect of an increase in minimum wage could be lowered by cutting in non-labor costs, rising in product prices, and improving productivity; however, this study found that the increase in the minimum wage does not spur employees to be more productive because the number of companies that get positive sales growth decreases in the declining economic conditions (Acar, Bossavie, & Makovec, 2019; Luca & Luca, 2019; Che Ahmat, Kim, & Arendt, 2021; Alexandre, Bação, Cerejeira, Costa, & Portela, 2022) in which it might increase the firms' exit rate.

      Keywords: Minimum Wage, Firm-Specific Factors, Productivity, Indonesia

      Authors' individual contribution: Conceptualization — F.F., A.B., and R.I.Z.; Methodology — F.F.; Writing — Original Draft — F.F., A.B., and R.I.Z.; Writing — Review & Editing — F.F.; Supervision — F.F., A.B., and R.I.Z.

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

      Acknowledgements: This study is fully funded by the Ministry of Research, Technology and Higher Education of Republic Indonesia in 2020.

      JEL Classification: G30, G32, J30, J31

      Received: 10.11.2021
      Accepted: 16.02.2022
      Published online: 18.02.2022

      How to cite this paper: Basyith, A., Fauzi, F., & Zainal, R. I. (2022). An impact of minimum wage rising on firm-specific factors: The case of the emerging economy. Corporate Governance and Organizational Behavior Review, 6(1), 150–159. https://doi.org/10.22495/cgobrv6i1p11

      2022-02-18T09:02:49Z
       
  • The impact of organizational justice on intention to stay: The mediating
           role of organizational commitment
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      Retention of employees is substantial for firms to generate sustainability since losing experienced and skilled individuals influence the general productivity, and product quality (Noor, Zainuddin, Panigrahi, & Rahim, 2020). While various researches have been done regarding this matter, the larger part place on turnover because of organizational approach, a couple of studies have been done with the intention to stay. For this reason, this study incorporates organizational justice, organizational commitment, and how they relate to expanding intention to stay. The respondents were picked using a simple random sampling method. Using a sample of 603 engineers working in Malaysian construction projects. The data was accumulated through a self-administered questionnaire and analyzed utilizing structural equation modeling in IBM SPSS AMOS 23.0. The current study gets two fundamental outcomes. Firstly, organizational justice and organizational commitment are positively associated with the intention to stay. Secondly, organizational commitment plays a mediating role between organizational justice and employees' intention to stay. Therefore, employees would be more willing for intention to stay in fair organizational settings, particularly when they are committed to their organization.

      Keywords: Organizational Justice, Organizational Commitment, Intention to Stay, Malaysia

      Authors' individual contribution: Conceptualization — S.M.; Methodology — A.S.B. and N.A.; Formal Analysis — S.M.; Investigation — M.S.A.H.; Writing — S.M., M.S.A.H., A.S.B., and N.A.; Supervision — S.M.; Funding — A.S.B., M.S.A.H., and N.A.

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

      JEL Classification: M510, L740, O530, L220, J080

      Received: 02.12.2021
      Accepted: 14.02.2022
      Published online: 15.02.2022

      How to cite this paper: Mahfouz, S., Abdul Halim, M. S., Bahkia, A. S., & Alias, N. (2022). The impact of organizational justice on intention to stay: The mediating role of organizational commitment. Corporate Governance and Organizational Behavior Review, 6(1), 139–149. https://doi.org/10.22495/cgobrv6i1p10

      2022-02-15T13:33:28Z
       
  • The impact of personality and entrepreneurship education on
           entrepreneurial intention
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      The purpose of this paper is to examine the role of entrepreneurship education on entrepreneurial intention, the personality traits that can affect entrepreneurial intention, and the traits that cause positive changes in entrepreneurial intention after the intervention of an entrepreneurship program. In order to measure the changes in entrepreneurial intention levels, two questionnaires (pretest-posttest group design) were used. Both questionnaires were completed by 202 business students, studying at a public university based in Athens, Greece. Our analysis indicates that the personality traits that affect entrepreneurial intention levels are openness, extraversion, and risk aversion. Using paired samples test we found an increase in entrepreneurial intention following the course attendance. Cluster analysis indicated that students with higher levels of extraversion, openness, conscientiousness, and lower levels of risk aversion and neuroticism demonstrated statistically significant and higher means change in entrepreneurial intention levels (at the end of the entrepreneurship program). The literature examining the personality traits of individuals who benefit most from entrepreneurship education has been developing in recent years. However, the studies that refer to this topic are scant (Burch, Murphy, & Tocher, 2019; Israr, 2017). The findings of this paper emphasize the need for further investigation of the results in different contexts in order to validate them.

      Keywords: Entrepreneurial Education, Entrepreneurial Intention, Five-Factor Model, Personality Traits, Risk Aversion

      Authors' individual contribution: Conceptualization — A.G.S., P.A.T., P.I.X., and E.E.V.; Methodology — P.A.T., A.G.S., E.E.V., and P.I.X.; Investigation — A.G.S., P.A.T., E.E.V., and P.I.X.; Resources — A.G.S., P.A.T., P.I.X., and E.E.V.; Writing — P.A.T., P.I.X., A.G.S., and E.E.V.; Supervision — A.G.S.

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

      JEL Classification: I23, L26, I2, J24

      Received: 15.12.2021
      Accepted: 09.02.2022
      Published online: 11.02.2022

      How to cite this paper: Tsaknis, P. A., Sahinidis, A. G., Xanthopoulou, P. I., & Vassiliou, E. E. (2022). The impact of personality and entrepreneurship education on entrepreneurial intention. Corporate Governance and Organizational Behavior Review, 6(1), 130–138. https://doi.org/10.22495/cgobrv6i1p9

      2022-02-11T12:14:40Z
       
  • Determining standard functional structures for hospital management boards
           in central hospitals: Evidence of a developing economy
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      Zimbabwe's health service delivery has attracted media attention for three successive decades due to failure by public hospitals to deliver effective service with the blame leveled against the hospital management boards (HMB). Responding to the criticism, the Ministry of Health introduced reforms on public hospital governance practices towards ensuring an effective health delivery system. This was done by improving the structural capacity of hospitals to deal with the increasing demand for health services (Moyo, 2016; Sikipa, Osifo-Dawodu, Kokwaro, & Rice, 2019). Thus, the study sought to determine the standard functional structures within HMBs of Zimbabwe's 6 central hospitals. To achieve this, the study used a mixed research design in which 66 board members responded to the questionnaire while 9 purposively selected board members were interviewed, respectively. The study revealed that public hospitals require standard functional structures in order to be effective. These include a functional board that has sub-committees, a policy to evaluate the performance of CEOs, and the board itself. Frequency of board meetings, setting of agendas, succession planning, and alignment of goals with interests of various stakeholders. Implementing such functional structures enhances would standard functional structures for hospital management boards in central hospitals.

      Keywords: Zimbabwe, Public Hospital, Board of Directors, Performance, Governance, Health Management Board

      Authors' individual contribution: Conceptualization — W.F.; Supervision — B.Y. and E.M.; Funding Acquisition — E.M.

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

      JEL Classification: D73

      Received: 06.10.2021
      Accepted: 08.02.2022
      Published online: 10.02.2022

      How to cite this paper: Funhiro, W., Yalezo, B., & Mutambara, E. (2022). Determining standard functional structures for hospital management boards in central hospitals: Evidence of a developing economy. Corporate Governance and Organizational Behavior Review, 6(1), 115–129. https://doi.org/10.22495/cgobrv6i1p8

      2022-02-10T13:04:20Z
       
  • Corporate governance and its impact on organisational performance in the
           Fourth Industrial Revolution: A systematic literature review
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      This paper aims to systematically review the existing studies of corporate governance with organisational performance in the Fourth Industrial Revolution and put forward theories, research methods, topics, and variables that emerge from the review. The systematic literature review is based on 42 peer-reviewed journal articles on the topic written by reputable academics on the Science Direct Database focused on corporate governance, board characteristics, and ownership structure. This study's conceptual framework is based on agency theory, which is the most widely used to analyse corporate governance (Fama & Jensen, 1983; Jensen & Meckling, 1976). The majority of results show a positive correlation between corporate governance and organisational performance (Pucheta-Martínez & Gallego-Álvarez, 2020) with agency theory being the most utilised theory of choice (Bergh, Ketchen, Orlandi, Heugens, & Boyd, 2019; Panda & Leepsa, 2017). This paper undertakes a significant thorough systematic review of corporate governance with firm performance and the Fourth Industrial Revolution literature. It gives an 11-year review with a reference index from 2011 to 2021, useful for both academics and professionals. This study recommends more evidence-based systematic reviews for different aspects and within different regions. It is further recommended to expand geographical spread across all continents to cover corporate governance area and to improve studies related to the Fourth Industrial Revolution and its impact on corporate governance. Lastly, it is recommended that more studies that look at the impact of the Fourth Industrial Revolution on corporate governance and firm performance should be performed.

      Keywords: Corporate Governance, Business Administration, Management and Accounting, Firm Performance, Company Performance, Fourth Industrial Revolution, Ownership Structure

      Authors' individual contribution: Conceptualisation — R.S.G. and P.M.; Methodology — R.S.G.; Investigation — R.S.G.; Funding Acquisition — R.S.G.; Resources — R.S.G. and P.M.; Writing — Original Draft — R.S.G. and P.M.; Writing — Review & Editing — R.S.G. and P.M.

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

      JEL Classification: G34, M1, L25

      Received: 18.10.2021
      Accepted: 07.02.2022
      Published online: 08.02.2022

      How to cite this paper: Gwala, R. S., & Mashau, P. (2022). Corporate governance and its impact on organisational performance in the Fourth Industrial Revolution: A systematic literature review. Corporate Governance and Organizational Behavior Review, 6(1), 98–114. https://doi.org/10.22495/cgobrv6i1p7

      2022-02-08T12:24:47Z
       
  • Corporate sustainability performance throughout the firm life cycle: Case
           of Egypt
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      The role of corporations in society is an age-old debate among practitioners and academics. The corporations' primary goal is to excel, prosper, and expand financially is no longer suitable for the community. Unfortunately, the need for financial prosperity leads to hazardous workplaces, chemical exposure, and urban decay. Therefore, companies now view internal and external corporate responsibility as a critical business strategy for sustainable management. Thus, examining the impact of firm life cycle stages on business activities, notably sustainability programs and CSR investments, can shed light on a company's CSR initiatives and sustainability choices. This study uses 420 firm-year data samples from 2013 till 2018 in examining the association between CSR proxied by corporate sustainability performance (CSP) index and firm life cycle for firms listed in the S&P/EGX ESG index. A thorough search of the relevant literature shows that this is the first study to demonstrate this association in Egypt empirically. Our findings show a significant relationship between CSP and firm life cycle stages. The results also show that the firm life cycle has greater explanatory power for CSP levels than previously thought. Therefore, organizations should choose and implement CSR initiatives based on their life cycle stage to ensure long-term value and growth.

      Keywords: Corporate Social Responsibility, Corporate Sustainability Performance, Firm Life Cycle, S&P/EGX ESG Index, Egypt, Corporate Governance, Sustainability, Developing Countries

      Authors' individual contribution: Conceptualization — L.G. and H.W.; Methodology — L.G. and H.W.; Formal Analysis — L.G.; Investigation — L.G. and H.W.; Resources — L.G., H.W., and M.d.R.C.; Data Curation — L.G.; Writing — Original Draft — L.G.; Writing — Review & Editing — M.d.R.C. and H.W.; Visualization — H.W.; Supervision — H.W. and M.d.R.C.; Project Administration — H.W.

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

      JEL Classification: M14, M21, D22, E32, L21, M51

      Received: 06.12.2021
      Accepted: 04.02.2022
      Published online: 07.02.2022

      How to cite this paper: Gamal, L., Wahba, H., & Correia, M. R. (2022). Corporate sustainability performance throughout the firm life cycle: Case of Egypt. Corporate Governance and Organizational Behavior Review, 6(1), 79–97. https://doi.org/10.22495/cgobrv6i1p6

      2022-02-07T13:58:01Z
       
  • Big data analytics in auditing and the consequences for audit quality: A
           study using the technology acceptance model (TAM)
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      The study examines the impacts of using two dimensions of the technology acceptance model (TAM), perceived usefulness and perceived ease of use, on the adoption of big data analytics in auditing, and the subsequent impact on audit quality. Five hypotheses were developed. A questionnaire survey was undertaken with external affiliated audit companies and offices in Jordan. Eventually, 130 usable questionnaires were collected, representing a 72.22% response rate. Structural equation modelling (SEM) was employed for diagnosing the measurement model, and to test the hypotheses of the study. The study finds that perceived usefulness and perceived ease of use have a direct effect on audit quality, without mediating the actual use of data analytics. However, the use of big data analytics is shown to moderate the relationship between perceived usefulness and audit quality, but not between the perceived ease of use and audit quality. The study is one of the first to examine auditors' acceptance of big data analytics in their work and the impact of this acceptance and actual use on audit quality. It contributes to the existing literature in auditing through its application of SEM to examine the impact of big data analytics usage on audit quality by using the TAM.

      Keywords: Audit Quality, Big Data, Big Data Analytics, Technology Acceptance Model

      Authors' individual contribution: Conceptualization — B.A.-A. and K.A.-H.; Methodology — K.A.-H. and M.A.; Formal Analysis — B.A.-A. and N.S.; Writing — Original Draft — B.A.-A. and M.A.; Writing — Review & Editing — N.S. and K.A.-H.; Investigation — B.A.-A.; Funding Acquisition — N.S. and B.A.-A.; Visualization — N.S.; Supervision — A.A.-M.

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

      JEL Classification: M4, M42, M48

      Received: 23.09.2021
      Accepted: 01.02.2022
      Published online: 03.02.2022

      How to cite this paper: Al-Ateeq, B., Sawan, N., Al-Hajaya, K., Altarawneh, M., & Al-Makhadmeh, A. (2022). Big data analytics in auditing and the consequences for audit quality: A study using the technology acceptance model (TAM). Corporate Governance and Organizational Behavior Review, 6(1), 64–78. https://doi.org/10.22495/cgobrv6i1p5

      2022-02-03T14:05:13Z
       
  • A review of the flipping activity of IPO: Evidences from developed and
           emerging markets
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      This paper reviews the literature on the flipping activity of initial public offerings (IPOs). To achieve the objective of this study, the papers indexed in the Scopus data repository and Google Scholar were employed. Based on the review, it was discovered that the extent of flipping varies significantly across countries. The emerging markets have a higher rate of IPO flipping than developed markets, which captures the high information asymmetry prevalence in the emerging markets. In addition, some significant variables were found to influence filliping activity. This includes underwriters, institutional investors, initial return, market conditions, lock-up provision, and issue size. Despite the identified variables that were found to influence flipping activity, there remain some variables that have not been considered. Some of these variables include institutional settings, listing regulations, political factors, and pre-IPO information in the prospectus that could give the research a promising field. The investigation of these variables will be assisting prospective investors in making informed decisions when investing in IPOs in order to maximise their profits.

      Keywords: Initial Public Offerings, Flipping Activity, Demand and Supply, Information Asymmetry

      Authors' individual contribution: Validation — R.M.-R.; Resources — R.M.-R.; Writing — Original Draft — A.A.; Writing — Review & Editing — N.C.-Y.; Supervision — R.M.-R.

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

      JEL Classification: G12, G14, G18, G38

      Received: 01.09.2021
      Accepted: 31.01.2022
      Published online: 02.02.2022

      How to cite this paper: Anwar, A., Mohd-Rashid, R., & Che-Yahya, N. (2022). A review of the flipping activity of IPO: Evidences from developed and emerging markets. Corporate Governance and Organizational Behavior Review, 6(1), 56–63. https://doi.org/10.22495/cgobrv6i1p4

      2022-02-02T14:00:57Z
       
  • The three-dimensional impacts of governance on economic growth: Panel data
           evidence from the emerging market
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      In a modern economy, good governance is considered a prominent factor for economic growth (Liu, Tang, Zhou, & Liang, 2018). However, Sub-Saharan Africa has a poor track record of good governance and economic growth (Fayissa & Nsiah, 2013). Therefore, this study is aimed to investigate the impact of governance on economic growth in Sub-Saharan Africa. Panel data that covers a period from 2005 to 2019 for 34 countries and the principal component analysis (PCA) method are employed to achieve the stated objective of the study. The selected fixed- and random-effect estimations showed that among the six-governance quality indicators control of corruption, government effectiveness, regulatory quality, and rule of law positively affect real GDP per capita (economic growth) while political stability and absence of violence and voice and accountability are statistically insignificant to affect real GDP per capita. The estimations result of composite governance indicators confirmed that except for the political dimension of governance both the economic and institutional dimensions of governance, as well as overall composite governance indexes, positively affect the economic growth of the region. Besides, foreign direct investment, the government fixed capital formation and gross domestic product growth affect real GDP per capita positively in all models while government consumption expenditure and age dependency ratio negatively affect real GDP per capita. Therefore, in addition to the existing support in the improvement of the political activities in Sub-Saharan Africa, concerned bodies should also focus to enhance the economic and institutional dimensions of governance in the region.

      Keywords: Governance, Panel Data, Fixed-Effects Model, Random-Effects Model, Sub-Saharan Africa, Real GDP Per Capita

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

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

      JEL Classification: H110, O1, P510

      Received: 30.07.2021
      Accepted: 26.01.2022
      Published online: 28.01.2022

      How to cite this paper: Feyisa, H. L., Ayen, D. D., Abdulahi, S. M., & Tefera, F. T. (2022). The three-dimensional impacts of governance on economic growth: Panel data evidence from the emerging market. Corporate Governance and Organizational Behavior Review, 6(1), 42–55. https://doi.org/10.22495/cgobrv6i1p3

      2022-01-28T10:44:57Z
       
  • Managerial abilities, financial reporting quality, tax aggressiveness:
           Does corporate social responsibility disclosure matter in an emerging
           market'
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      This study empirically examines the association of managerial ability and financial reporting quality (represented by accrual earnings management and real earnings management) on tax aggressiveness. Besides, this study employs corporate social responsibility disclosure as a moderating variable. The analysis was conducted on 44 manufacturing companies listed on the Indonesia Stock Exchange (IDX) selected through purposive sampling from 2014 up to 2019 so that 264 observations were obtained. This study uses two multiple-linear regression models with panel data. This study finds that managerial ability is negatively associated with tax aggressiveness. Meanwhile, accrual earnings management is positively associated with tax aggressiveness, while real earnings management is not associated with tax aggressiveness. The results also suggest that corporate social responsibility disclosure strengthens the negative association between managerial abilities and tax aggressiveness but fails to moderate the association between real earnings management and accrual earnings management with tax aggressiveness. This study shows that the Indonesian Tax Authority should formulate tax policies and incentives to stimulate companies to be more involved in sustainable activities and make excessive social responsibility disclosure.

      Keywords: Tax Aggressiveness, Managerial Ability, Accrual Earnings Management, Real Earnings Management, Corporate Social Responsibility Disclosure

      Authors' individual contribution: Conceptualization — B.V. and A.F.; Methodology — B.V., A.F., A.D., and F.I.; Formal Analysis — B.V., A.F., R.A.Q., Z.A., and S.W.; Investigation — R.A.Q., Z.A., A.D., S.W., and F.I.; Writing — Original Draft — B.V. and A.F.; Writing — Review & Editing — R.A.Q., Z.A., A.D., S.W., and F.I.; Supervision — A.F., R.A.Q., and F.I.; Project Administration — B.V., Z.A., and S.W.; Funding Acquisition — A.F., R.A.Q., A.D., Z.A., F.I., and S.W.

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

      JEL Classification: M40, M41, M48, M14, H26

      Received: 06.10.2021
      Accepted: 25.01.2022
      Published online: 27.01.2022

      How to cite this paper: Vito, B., Firmansyah, A., Qadri, R. A., Dinarjito, A., Arfiansyah, Z., Irawan, F., & Wijaya, S. (2022). Managerial abilities, financial reporting quality, tax aggressiveness: Does corporate social responsibility disclosure matter in an emerging market? Corporate Governance and Organizational Behavior Review, 6(1), 19–41. https://doi.org/10.22495/cgobrv6i1p2

      2022-01-27T13:10:00Z
       
  • The mediating role of organizational culture on the relationship between
           information technology and internal audit effectiveness
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      Internal audit effectiveness has become critical in helping businesses achieve their objectives. In today's business world, information technology (IT) is frequently used in internal audit activities. Internal auditing is an important part of an organization's control. Because internal audit and information technology play such important roles in each firm, this study looks at the function of organizational culture (OC) in mediating the link between the efficacy of information technology and internal audit in the Jordanian public sector. The study looks at this issue by gathering information from 153 internal auditors in Jordanian public enterprises. According to the findings of the study, information technology use and OC support are critical to increasing the efficacy of internal audits. The findings indicate that there is a considerable association between information technology and the efficacy of internal audits. Additionally, organizational culture has a key role in mediating the link between information technology and the success of internal audits. Future studies may examine managerial support and internal audit compliance.

      Keywords: Information Technology, Internal Audit's Effectiveness, Organization Culture

      Authors' individual contribution: Conceptualization — M.H.A.; Formal Analysis — B.J.A.A.; Investigation — M.S.O.; Data Curation — M.H.A.; Writing — Review & Editing — M.O.S.A.; Funding Acquisition — M.H.A., M.O.S.A., B.J.A.A., and M.S.O.

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

      JEL Classification: M42, H83, M14, M48

      Received: 19.11.2021
      Accepted: 24.01.2022
      Published online: 25.01.2022

      How to cite this paper: Alqaraleh, M. H., Almari, M. O. S., Ali, B. J. A., & Oudat, M. S. (2022). The mediating role of organizational culture on the relationship between information technology and internal audit effectiveness. Corporate Governance and Organizational Behavior Review, 6(1), 8–18. https://doi.org/10.22495/cgobrv6i1p1

      2022-01-25T13:22:49Z
       
  • Editorial: Corporate governance dynamics and financial stability in a
           world of crisis
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      This issue of the journal Corporate Governance and Organizational Behavior Review was published on January 20, 2022.

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

      How to cite: Hafez, H. M. (2021). Editorial: Corporate governance dynamics and financial stability in a world of crisis [Special issue]. Corporate Governance and Organizational Behavior Review, 5(2), 116–118. https://doi.org/10.22495/cgobrv5i2sieditorial

      2022-01-20T10:34:31Z
       
  • Financial performance of commercial banks in the emerging markets
    • Abstract

      In the economic growth of a country, the banking sector plays a significant role (Alam, Rabbani, Tausif, & Abey, 2021). The overall objective of the study is to investigate the financial performance of commercial banks in emerging markets. The study tried to see the impact of governance, exchange rate volatility, trade openness, and internet access on the financial performance of commercial banks in Ethiopia during the years from 2014 to 2019. The study employed a random-effects model using balanced panel data. The result indicated that composite governance index, trade openness, and internet access have a positive and statistically significant effect on the financial performance of commercial banks as measured by their return on assets. However, the exchange rate volatility has a negative and statistically significant effect on the financial performance of commercial banks. On the other hand, the result of bank-specific variables considered in the study such as profit margin, asset utilization, net interest margin, overhead efficiency, and numbers of branches have a positive and statistically significant effect on the financial performance of commercial banks. Contrarily, the equity multiplier ratio has a negative and significant effect on the financial performance of commercial banks.

      Keywords: Commercial Bank, Ethiopia, Exchange Rate Volatility, Financial Performance, Governance, Trade Openness

      Authors' individual contribution: Conceptualization — W.B.M. and H.L.F.; Methodology — W.B.M., H.L.F., and M.K.Y.; Formal Analysis — W.B.M., H.L.F., and M.K.Y.; Investigation — W.B.M., H.L.F., and M.K.Y.; Resources — W.B.M., H.L.F., and M.K.Y.; Writing — Original Draft — W.B.M.

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

      JEL Classification: G21, G38, C33, L25

      Received: 14.09.2021
      Accepted: 11.01.2022
      Published online: 14.01.2022

      How to cite this paper: Mamo, W. B., Feyisa, H. L., & Yitayaw, M. K. (2021). Financial performance of commercial banks in the emerging markets [Special issue]. Corporate Governance and Organizational Behavior Review, 5(2), 244–257. https://doi.org/10.22495/cgobrv5i2sip12

      2022-01-14T13:57:42Z
       
  • Standardization and strengthening the functionality of hospital management
           boards in central hospitals: Evidence of a developing economy
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      Zimbabwe's public hospitals have been criticised for the declining standard of health service delivery for the past three decades with fingers pointed towards the hospital governance system. In response to the criticism, the government of Zimbabwe, through the Ministry of Health, has begun the process of making structural changes to the entire hospital governance system (Moyo, 2016; Sikipa, Osifo-Dawodu, Kokwaro, & Rice, 2019). The aim of the study is to examine the processes of appointing hospital management board (HMB) members in central hospitals of Zimbabwe. The study sought to explore the standardization, strengthening, and performance of HMBs in central hospitals of Zimbabwe with a focus on six central hospitals which include Harare, Chitungwiza, Parirenyatwa Group of Hospitals, United Bulawayo Hospitals (UBH), Mpilo, and Ingutsheni. The study employed a mixed-method design using the questionnaire and interviews to collect data. The target population included 66 board members. The census approach was used meaning that all members of the population formed the sample size. The study revealed that 67% of hospitals had functional HMBs with a quorum despite lacking a clear policy to evaluate their performance. The gaps identified required policy review to strengthen the appointment and performance of HMBs.

      Keywords: Standardization, Strengthening, Performance, Governance, Appointment

      Authors' individual contribution: Conceptualization — W.F. and E.M.; Supervision — B.Y. and E.M.; Funding Acquisition — E.M.

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

      JEL Classification: D73

      Received: 20.05.2021
      Accepted: 10.01.2022
      Published online: 13.01.2022

      How to cite this paper: Funhiro, W., Yalezo, B., & Mutambara, E. (2021). Standardization and strengthening the functionality of hospital management boards in central hospitals: Evidence of a developing economy [Special issue]. Corporate Governance and Organizational Behavior Review, 5(2), 233–243. https://doi.org/10.22495/cgobrv5i2sip11

      2022-01-13T13:15:41Z
       
  • Family social capital and governance of family businesses: The emerging
           market evidence
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      Considered as the most dominant business form in the entrepreneurial fabric in Morocco, as in the majority of countries in the world (Salhi, 2017), the family business is distinguished by a family social capital (FSC) making it competitive and perennial (Mesfar & Ben Kahla, 2018). This paper aims to analyze the influence of this capital, through its three dimensions — structural, relational, and cognitive — on the governance system of Moroccan family firms. The results of our exploratory study conducted among 30 family businesses in the form of interviews showed, on the one hand, that the existence of a strong FSC within the company makes its governance system based on informal family mechanisms. On the other hand, the weakness of the said capital has not led the companies that are the subject of our study to adopt formal corporate governance mechanisms as shared by several researchers. This is due, according to the interviewees, to socio-cultural considerations. Our results contribute to the enrichment of the literature while showing that the informality of governance mechanisms can be explained, not only by the strength of its FSC but also by such a socio-cultural context where the family model is of a communal and clan type welded by Islamic religious values of group cohesion.

      Keywords: Family Business, Family Social Capital, Corporate Governance

      Authors' individual contribution: Conceptualization — N.M. and A.M.; Methodology — N.M. and A.M.; Investigation — A.M.; Writing — A.M.; Supervision — N.M.

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

      JEL Classification: G32, G34, G38, M14

      Received: 06.10.2021
      Accepted: 04.01.2022
      Published online: 06.01.2022

      How to cite this paper: Moufdi, N., & Mansouri, A. (2021). Family social capital and governance of family businesses: The emerging market evidence [Special issue]. Corporate Governance and Organizational Behavior Review, 5(2), 225–232. https://doi.org/10.22495/cgobrv5i2sip10

      2022-01-06T12:36:20Z
       
  • Youth employment and unemployment rates in Kosovo
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      The main aim of this study is to analyse the employment and unemployment rates in the Western Balkans, looking particularly at youth (aged 18–24 years) unemployment in Kosovo. The results of the study show that unemployment in this age group is high and that labour market policies are also not appropriate. The empirical study was conducted during the pandemic (2020), but statistics for study needs were used from the period 2001–2019. It involved young people aged 18–24 and used data from various local and international institutions regarding the labour market for young people, labour market policy, etc. The study shows that in Kosovo, 48.7% of young people aged 18–24 are unemployed and that the most pronounced unemployment is among women. A significant proportion of the young population is unemployed (46.4%) and youth unemployment among females is higher (53.6%) compared to males (42.9%) (Kosovo Agency of Statistics, 2020b). Kosovo's problem with youth unemployment is the result of poor economic development as well as inefficient labour market policies. The study recommends that policymakers develop sustainable and effective policies that will lead to stability in youth employment and improve the labour market performance. These policies should help organizations and businesses to increase the number of employees, but should also create long-term employment stability. Furthermore, a critical appraisal is necessary to avoid youth unemployment, instability in youth employment and labour market instability as a whole.

      Keywords: Youth, Unemployment, Employment, Labour Market Policies

      Authors' individual contribution: Conceptualization — B.B. and B.G.; Methodology — B.B. and B.G.; Formal Analysis — B.B.; Investigation — B.B.; Writing — Original Draft — B.B. and B.G.; Writing — Review & Editing — B.B. and B.G.

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

      Acknowledgements: The authors would like to thank the 150 families who were interviewed. We also thank the Initiative for Agricultural Development of Kosovo (IADK) organization, which enabled us to use this data for more detailed analysis to meet the needs of the study.

      JEL Classification: J21, K31, C1, A10

      Received: 18.09.2021
      Accepted: 29.12.2021
      Published online: 30.12.2021

      How to cite this paper: Bellaqa, B., & Gollopeni, B. (2021). Youth employment and unemployment rates in Kosovo [Special issue]. Corporate Governance and Organizational Behavior Review, 5(2), 212–224. https://doi.org/10.22495/cgobrv5i2sip9

      2021-12-30T09:59:47Z
       
  • An analytical study of the criminal liability for founders of joint-stock
           companies
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      Due to the importance of commercial enterprises to economic development, the UAE legislature has sought to carefully regulate them, including providing guarantees to prevent manipulation by founders during the incorporation period. This article focuses on the criminal liability of founders of joint-stock companies in Emirati law and clarifies the actions that result in criminal liability for founders of joint-stock companies. The article approaches the topic by first defining a founder and the qualifications they must possess. Then, the article discusses the crimes and the rulings related to the crimes committed during the incorporation of a joint-stock company (Kamensky, Dudorov, Movchan, Vozniuk, & Makarenko, 2020). This is done by analyzing the relevant laws, including the UAE Commercial Enterprise Law (Number 2 of 2015). The article concludes that the Emirati legislature has defined the purpose of founders and provided the conditions that a person must fulfill to sign the initial contract to incorporate a company as a founder. Moreover, this study showed that the Emirati legislature has leaned towards issuing severe punishments for those who commit these crimes.

      Keywords: UAE Corporate Enterprise Law, Criminal Liability, Company Founders, Joint-Stock Companies, Incorporation Crimes, In-Kind Shares, Subscription, Shares

      Authors' individual contribution: Conceptualization — T.K. and M.A.A.; Methodology — M.A.A., T.K., and T.M.S.; Investigation — M.A.A. and T.K.; Resources — T.K., M.A.A., and T.M.S.; Writing — Original Draft — T.K., M.A.A., and T.M.S.; Writing — Review & Editing — T.K., M.A.A., and T.M.S.

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

      JEL Classification: K200, K220, K140

      Received: 18.10.2021
      Accepted: 28.12.2021
      Published online: 29.12.2021

      How to cite this paper: Kameel, T., Alkrisheh, M. A., & Shiyab, T. M. (2021). An analytical study of the criminal liability for founders of joint-stock companies [Special issue]. Corporate Governance and Organizational Behavior Review, 5(2), 203–211. https://doi.org/10.22495/cgobrv5i2sip8

      2021-12-29T08:36:01Z
       
  • CEO duality and firm performance: An empirical study on listed companies
           from an emerging market
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      The primary purpose of the study is to investigate the impact of CEO duality on firm performance. The study is based on secondary data collected from the published annual reports of respective companies and the Capitaline corporate database. The sample consists of 174 listed non-financial companies for eight years from 2011–12 to 2018–19. This study uses an appropriate panel data regression analysis to examine the impact of CEO duality on firm performance. Based on the panel data regression model, the study found mixed results, i.e., the impact of CEO duality on market capitalization is negative significant; however, the impact becomes positive when the firm performance is measured by return on assets. These outcomes of the present study are consistent with previous studies.

      Keywords: CEO Duality, Market Capitalization, Return on Assets, Panel Data Regression Model, Listed Non-Financial Companies

      Authors' individual contribution: Conceptualization — N.L., P.D., and P.D.; Methodology — P.D. and P.D.; Formal Analysis — S.D., P.D., and P.D.; Investigation — S.B.K. and K.K.; Writing — Original Draft — N.L. and S.D.; Writing — Review & Editing — S.D., P.D., P.D., and N.L.; Visualization — K.K. and S.B.K.; Supervision — P.D. and P.D.

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

      JEL Classification: G33, G34, C12

      Received: 19.05.2021
      Accepted: 22.12.2021
      Published online: 24.12.2021

      How to cite this paper: Debnath, P., Das, P., Laskar, N., Khan, S. B., Dhand, S., & Kaushal, K. (2021). CEO duality and firm performance: An empirical study on listed companies from an emerging market [Special issue]. Corporate Governance and Organizational Behavior Review, 5(2), 194–202. https://doi.org/10.22495/cgobrv5i2sip7

      2021-12-24T13:18:08Z
       
  • Determinants of stock return of property and real estate companies in the
           developing market
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      Macroeconomic risk factors can determine the expected return on property and real estate stocks (Khan, Khan, Ahmad, & Bashir, 2021), in addition to other factors: property prices (Das, Füss, Hanle, & Russ, 2020) and financial performance (Medyawati & Yunanto, 2017). This study aims to empirically prove the effect of interest rates (SB), exchange rates (KURS), commercial property price index (IHPK), return on assets (ROA), debt-to-equity ratio (DER), and current ratio (CR) on stock returns estimated using panel data regression model. The sample of this research is 23 companies from 63 companies in the property and real estate industry which are listed on the Indonesia Stock Exchange (IDX) during the 2015–2019 period. The empirical findings of this study prove that the ROA, CR, IHPK, and KURS variables have a negative effect on stock returns, while the SB variable has a positive effect. The level of corporate debt (DER) was not proven to determine stock returns. The exchange rate has the greatest influence on stock returns, and the fact does show that the Indonesian stock market is dominated by foreign investors, so that every time foreign currencies appreciate because they leave the stock exchange, the stock price immediately declines. The results of this study have implications for investors that investment decisions to buy shares of property and real estate companies must understand the changes that occur, especially macroeconomic variables and also the company's financial performance.

      Keywords: Stock Return, Financial Performance, Macroeconomic Variable, Property and Real Estate Companies, Indonesia

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

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

      JEL Classification: G11, G12, D23, E31

      Received: 26.07.2021
      Accepted: 21.12.2021
      Published online: 23.12.2021

      How to cite this paper: Endri, E., Amrullah, D. F., Suparmun, H., Mary, H., Sova, M., & Indrasari, A. (2021). Determinants of stock return of property and real estate companies in the developing market [Special issue]. Corporate Governance and Organizational Behavior Review, 5(2), 184–193. https://doi.org/10.22495/cgobrv5i2sip6

      2021-12-23T13:07:17Z
       
  • Earnings management determinants: A study of Egyptian listed firm
           characteristics post the Egyptian revolution
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      This research aims to look at how firm characteristics and audit quality can affect the earning management practices in the Egyptian context, within the period of 2011–2019. This period was after the Egyptian revolution and has not been well investigated in Egypt, especially after the new release of corporate governance rules for listing firms. A sample of 157 non-financial listed companies in the Egyptian stock exchange is selected for achieving the research objective through analysing their financial reports. The panel least squares, using the fixed-effect model, is used to test the hypotheses and investigate the relationship between discretional accruals and firm characteristics, where the dependent variable is the earnings management, measured by the discretionary accruals and the independent variables are the firm characteristics (size, financial leverage, age, survival and audit quality). The results illustrate that the relationship between a firm's financial leverage and earnings management is positive. This study may help the firms to control their financial leverage for avoiding any earnings management practice. The stakeholders should notice such significant firm characteristics in making their own decisions, especially after the COVID-19 pandemic crisis, which may expectedly increase the firm financial leverage, and in turn, some earning management practices can be used intentionally to hide the bad firm performance.

      Keywords: Earnings Management, Egyptian Revolution, Financial Reporting Quality, Audit Quality, Information Asymmetry, Financial Leverage, Firm Characteristics, Egyptian Stock Exchange, Panel Least Squares Method

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

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

      JEL Classification: C120, C180, G010, G140, G180, G23, G30, G380, G410, M420, M480

      Received: 13.10.2021
      Accepted: 20.12.2021
      Published online: 21.12.2021

      How to cite this paper: ElHawary, E., & Hassouna, D. (2021). Earnings management determinants: A study of Egyptian listed firm characteristics post the Egyptian revolution [Special issue]. Corporate Governance and Organizational Behavior Review, 5(2), 165–183. https://doi.org/10.22495/cgobrv5i2sip5

      2021-12-21T12:20:39Z
       
  • Order hard copies of the journal
    • For ordering hard copies of the journal please contact the managing editor of the journal or send order details to order[at]virtusinterpress.org.

      Price of hard copies of 1 full volume of the journal: EURO 650.

      2021-12-21T11:17:50Z
       
  • Journal's Open Access Statement
    • Starting from January 2022, the journal Corporate Governance and Organizational Behavior Review became an immediate open access journal.

      Corporate Governance and Organizational Behavior Review adheres to the BOAI definition of open access: that users have the right to "read, download, copy, distribute, print, search, or link to the full texts of these articles". Therefore, the journal open access statement is the following: "This is an open access journal which means that all content is freely available without charge to the user or his/her institution. Users are allowed to read, download, copy, distribute, print, search, or link to the full texts of the articles, or use them for any other lawful purpose, without asking prior permission from the publisher or the author. This is in accordance with the BOAI definition of open access".

      Papers, published in the journal are available for the readers free of charge at the following the link.

      2021-12-21T10:28:55Z
       
  • The EU competition rules and impact on increasing market competitiveness
           on the Western Balkans
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      Harmonizing national legislation with the EU acquis and developing capacities of the national competition authorities (NCA) remains a core element for increasing market competitiveness for the countries of the Western Balkans (WB). This research paper using a comparative approach while analysing data and information from a chronological point of view identifies the lack of progress of the Stabilization and Association Agreement (SAA) countries in the EU integration process. The paper identifies that most of the WB countries show similar shortcomings from the past which are still present and the progress achieved in this in the EU path is limited. The paper concludes that in order to achieve the targets defined in the SAAs the WB countries should enhance their efforts to not only approximate their legislation with the EU acquis but, in addition, establish appropriate mechanisms and increase the implementation capacities. The conclusions of the paper may be relevant for further researches regarding the more challenging issue as to why competition law in the WBs has not been sufficiently understood and developed in this region. Understanding and embracing the competition rules is important for economic development in general (Buccirossi & Ciari, 2018) while it contributes directly to the living standard of the citizens (Najdanović, Mladenović, & Tutek, 2019). This paper tries to contribute to this area of study which is not sufficiently studied as well and publications therein are not that many.

      Keywords: Market Competitiveness, Undertakings, Dominant Position, EU Internal Market, Western Balkans, Stabilization and Association Agreements

      Authors' individual contribution: Conceptualization — E.T. and B.H.; Methodology — E.T.; Writing — Original Draft — E.T. and B.H.; Resources — E.T.; Writing — Review & Editing — E.T. and B.H.

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

      JEL Classification: L1, L4, K2

      Received: 24.09.2021
      Accepted: 17.12.2021
      Published online: 20.12.2021

      How to cite this paper: Tota, E., & Hasanpapaj, B. (2021). The EU competition rules and impact on increasing market competitiveness on the Western Balkans [Special issue]. Corporate Governance and Organizational Behavior Review, 5(2), 156–164. https://doi.org/10.22495/cgobrv5i2sip4

      2021-12-20T13:57:58Z
       
  • Digital and electronic transactions against velocity of money
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      The payment system accumulates through an interbank fund transfer system, banking procedures, and a set of instruments that guarantee the circulation of money (Hancock & Humphrey, 1997). The theory of money expressed by Fisher is very striking and different from Marx's. Marx only emphasizes monetary developments as contemporary capitalism. However, Fisher on the form of money and the function of money in a certain amount (as cited in Ivanova, 2020). The flow of electronic and digital transactions has continued to innovate over the past decade. An important point of this research is to identify electronic transactions and digital transactions against the velocity of money (VoM) in Indonesia. Fisher's theory of money is applied to this study. Through a quantitative approach, time-series data for 2009–2019 was collected from the Bank of Indonesia and BPS-Indonesia. Multiple linear regression analysis is useful in interpreting the data. As a result, we find electronic transactions measured by credit cards appear to have a negative effect on VoM, but the impact is significant. Meanwhile, debit cards actually have a positive and significant effect on the value of VoM. Interestingly, other empirical results explore the relationship of digital transactions represented by e-money with VoM, where the effect is negative and insignificant. This finding is also very relevant to banking efforts to harmonize and adopt advanced technology in the financial system.

      Keywords: Credit Card, Debit Card, E-Money, VoM, Time-Series, Indonesia

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

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

      Acknowledgements: An internal grant (Decree of the Chancellor of Mulawarman University No. 2369/UN17/HK/2021) sponsored the study in 2021. We would like to thank reviewer Program of Doctoral Study in Economics, Faculty of Economics and Business, Mulawarman University, Indonesia.

      JEL Classification: D23, F38, E5, C22

      Received: 12.09.2021
      Accepted: 15.12.2021
      Published online: 17.12.2021

      How to cite this paper: Roy, J., Rochaida, E., Suharto, R. B., & Rizkiawan, R. (2021). Digital and electronic transactions against velocity of money [Special issue]. Corporate Governance and Organizational Behavior Review, 5(2), 145–155. https://doi.org/10.22495/cgobrv5i2sip3

      2021-12-17T14:27:56Z
       
  • Comparison of the labor market between the countries of the Western
           Balkans
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      The improvement of the labor market, the management, the expansion of foreign direct investment, etc., all play a key role in the economic development of the Western Balkans. The main purpose of this study is to analyze and compare trends in employment, unemployment, gross domestic product (GDP), foreign direct investment (FDI), labor market management and to study the effects of foreign direct investment on employment in the Western Balkans (Albania, Bosnia and Herzegovina, Kosovo, North Macedonia, Montenegro, and Serbia) between 2015 and 2019. However, evidence for FDI's impact is mixed (Navaretti & Venables, 2004). In terms of methodology, comparative and empirical analyses of the strength of the correlation between the dependent variable of employment and the independent variable of FDI for the countries of the Western Balkans have been conducted. Based on analyses, the employment rate in the six Western Balkan countries in 2019 has improved when compared to 2018, except in Montenegro, where it has declined. This study will contribute to enhance understanding of the labor market and the impact of FDI on employment in the Western Balkan countries.

      Keywords: Labor Force and Employment, Comparative, Gross Domestic Product, Investment, Management, Correlation

      Authors' individual contribution: Conceptualization — B.B. and Q.T.; Methodology — B.B. and A.K.; Formal Analysis — B.B.; Investigation — B.B.; Writing — Original Draft — B.B. and A.K.; Writing — Review & Editing — B.B. and Q.T.

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

      JEL Classification: J21, N30, E01, E22, M11, C1

      Received: 20.09.2021
      Accepted: 13.12.2021
      Published online: 16.12.2021

      How to cite this paper: Bellaqa, B., Tmava, Q., & Krasniqi, A. (2021). Comparison of the labor market between the countries of the Western Balkans [Special issue]. Corporate Governance and Organizational Behavior Review, 5(2), 135–144. https://doi.org/10.22495/cgobrv5i2sip2

      2021-12-16T14:05:14Z
       
  • The effect of financial literacy on behavioral biases of individual
           investors in the Egyptian stock exchange
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      The purpose of this paper is to examine how the dimensions of financial literacy could affect the behavioral biases of individual investors in the Egyptian stock exchange. The study examines the data collected from 403 individual investors in Egypt. The findings revealed the presence of some kinds of behavioral biases among individual investors in the Egyptian stock exchange, which could be categorized into three main categories: belief perseverance biases, information processing biases, and emotional biases (Pompian, 2012). This supports the view that individual investors do not necessarily act rationally. The findings also support the general view that financial literacy has a negative effect on behavioral biases; however, the effect differs between the categories of the behavioral biases, with the most effect on information processing biases, moderate effect on belief perseverance biases, and low effect on emotional biases. Also, this study indicated that the impact of financial literacy on behavioral biases is greater on females than males (Baker, Kumar, Goyal, & Gaur, 2019). Financial intermediaries and consultants can possibly become more effective by understanding the decision-making processes of individual investors. This study adds to the limited academic research that attempted to tackle the impact of financial literacy on the categories of behavioral biases.

      Keywords: Financial Literacy, Behavioral Biases, Egyptian Stock Exchange, Gender

      Authors' individual contribution: Conceptualization — A.Y. and M.S.; Methodology — M.R. and M.S.; Validation — A.Y. and P.T.; Formal Analysis — A.Y., M.R., and M.S.; Writing — Original Draft — M.S.; Writing — Review & Editing — P.T.; Supervision — A.Y., M.R., and P.T.

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

      JEL Classification: C12, C83, G11, G41, G53, N27

      Received: 08.09.2021
      Accepted: 10.12.2021
      Published online: 15.12.2021

      How to cite this paper: Youssef, A., Tantawi, P., Ragheb, M., & Saeed, M. (2021). The effect of financial literacy on behavioral biases of individual investors in the Egyptian stock exchange [Special issue]. Corporate Governance and Organizational Behavior Review, 5(2), 120–134. https://doi.org/10.22495/cgobrv5i2sip1

      2021-12-15T13:37:33Z
       
 
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