Subjects -> BUSINESS AND ECONOMICS (Total: 3510 journals)
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    - CONSUMER EDUCATION AND PROTECTION (20 journals)
    - COOPERATIVES (4 journals)
    - ECONOMIC SCIENCES: GENERAL (202 journals)
    - ECONOMIC SYSTEMS, THEORIES AND HISTORY (235 journals)
    - FASHION AND CONSUMER TRENDS (20 journals)
    - HUMAN RESOURCES (103 journals)
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HUMAN RESOURCES (103 journals)                     

Showing 1 - 92 of 92 Journals sorted by number of followers
Asia Pacific Journal of Human Resources     Hybrid Journal   (Followers: 222)
Human Resource Management     Hybrid Journal   (Followers: 77)
Organizational Behavior and Human Decision Processes     Hybrid Journal   (Followers: 75)
Human Resource Management Journal     Hybrid Journal   (Followers: 74)
Human Relations     Hybrid Journal   (Followers: 61)
Human Resource Management Review     Hybrid Journal   (Followers: 60)
International Journal of Human Resource Management     Hybrid Journal   (Followers: 53)
Annual Review of Organizational Psychology and Organizational Behavior     Full-text available via subscription   (Followers: 52)
Journal of Accounting and Economics     Hybrid Journal   (Followers: 46)
Accounting, Organizations and Society     Hybrid Journal   (Followers: 44)
Journal of Accounting Research     Hybrid Journal   (Followers: 34)
Contemporary Accounting Research     Full-text available via subscription   (Followers: 34)
Review of Accounting Studies     Hybrid Journal   (Followers: 29)
Human Resource Development Quarterly     Hybrid Journal   (Followers: 28)
Accounting Auditing & Accountability Journal     Hybrid Journal   (Followers: 26)
Human Resource Development Review     Hybrid Journal   (Followers: 25)
Accounting Forum     Hybrid Journal   (Followers: 24)
Advances in Developing Human Resources     Hybrid Journal   (Followers: 24)
Personality and Individual Differences     Hybrid Journal   (Followers: 24)
American Journal of Finance and Accounting     Hybrid Journal   (Followers: 23)
Accounting and Business Research     Hybrid Journal   (Followers: 23)
Journal of Human Development and Capabilities : A Multi-Disciplinary Journal for People-Centered Development     Hybrid Journal   (Followers: 22)
International Journal of Human Resources Development and Management     Hybrid Journal   (Followers: 22)
European Accounting Review     Hybrid Journal   (Followers: 20)
Human Resource Management Research     Open Access   (Followers: 19)
Human Resource Development International     Hybrid Journal   (Followers: 18)
Open Journal of Leadership     Open Access   (Followers: 18)
International Journal of Accounting and Finance     Hybrid Journal   (Followers: 17)
Critical Perspectives on Accounting     Hybrid Journal   (Followers: 16)
Accounting Education: An International Journal     Hybrid Journal   (Followers: 16)
Personnel Review     Hybrid Journal   (Followers: 15)
International Journal of Banking, Accounting and Finance     Hybrid Journal   (Followers: 15)
European Journal of Training and Development     Hybrid Journal   (Followers: 14)
International Journal of Management Development     Hybrid Journal   (Followers: 13)
Review of Public Personnel Administration     Hybrid Journal   (Followers: 13)
Public Personnel Management     Hybrid Journal   (Followers: 13)
International Journal of Human Resource Studies     Open Access   (Followers: 13)
Advances in Accounting     Hybrid Journal   (Followers: 12)
British Accounting Review     Hybrid Journal   (Followers: 12)
International Journal of Management Education     Hybrid Journal   (Followers: 11)
New Horizons in Adult Education and Human Resource Development     Hybrid Journal   (Followers: 11)
International Journal of Behavioural Accounting and Finance     Hybrid Journal   (Followers: 11)
Review of Quantitative Finance and Accounting     Hybrid Journal   (Followers: 10)
Journal of Human Capital     Full-text available via subscription   (Followers: 10)
International Journal of Accounting, Auditing and Performance Evaluation     Hybrid Journal   (Followers: 9)
Journal of Accounting and Public Policy     Hybrid Journal   (Followers: 7)
Journal of Accounting Education     Hybrid Journal   (Followers: 7)
Qualitative Research in Accounting & Management     Hybrid Journal   (Followers: 7)
Human Resource and Organization Development Journal     Open Access   (Followers: 7)
Attachment & Human Development     Hybrid Journal   (Followers: 7)
Strategic HR Review     Hybrid Journal   (Followers: 6)
Journal of Service Management     Hybrid Journal   (Followers: 6)
Journal of Human Resource Costing & Accounting     Hybrid Journal   (Followers: 6)
Journal of Professions and Organization     Free   (Followers: 5)
Afro-Asian Journal of Finance and Accounting     Hybrid Journal   (Followers: 5)
Journal of Human Values     Hybrid Journal   (Followers: 5)
Journal of International Accounting, Auditing and Taxation     Hybrid Journal   (Followers: 5)
Research in Human Development     Hybrid Journal   (Followers: 5)
German Journal of Human Resource Management     Hybrid Journal   (Followers: 5)
Journal of Contemporary Accounting & Economics     Hybrid Journal   (Followers: 4)
South Asian Journal of Human Resources Management     Full-text available via subscription   (Followers: 4)
Journal of Organizational Effectiveness : People and Performance     Hybrid Journal   (Followers: 4)
Coaching : Theorie & Praxis     Open Access   (Followers: 4)
Australian Accounting Review     Hybrid Journal   (Followers: 4)
Corporate Governance and Organizational Behavior Review     Open Access   (Followers: 4)
International Journal of Accounting Information Systems     Hybrid Journal   (Followers: 4)
Journal of Chinese Human Resource Management     Hybrid Journal   (Followers: 4)
Journal of Accounting & Organizational Change     Hybrid Journal   (Followers: 3)
Evidence-based HRM     Hybrid Journal   (Followers: 3)
Journal of Global Responsibility     Hybrid Journal   (Followers: 3)
International Journal of Human Capital and Information Technology Professionals     Full-text available via subscription   (Followers: 3)
International Journal of Ethics and Systems     Hybrid Journal   (Followers: 2)
Journal of HR intelligence     Open Access   (Followers: 2)
Pacific Accounting Review     Hybrid Journal   (Followers: 2)
International Journal of Critical Accounting     Hybrid Journal   (Followers: 2)
Journal of Marketing and HR     Open Access   (Followers: 2)
Accounting and the Public Interest     Full-text available via subscription   (Followers: 2)
International Journal of Economics and Accounting     Hybrid Journal   (Followers: 1)
Sri Lankan Journal of Human Resource Management     Open Access   (Followers: 1)
Intangible Capital     Open Access   (Followers: 1)
Journal of Advances in Management Research     Hybrid Journal   (Followers: 1)
EURO Journal on Decision Processes     Hybrid Journal   (Followers: 1)
Journal of Human Resource and Sustainability Studies     Open Access   (Followers: 1)
NHRD Network Journal     Full-text available via subscription  
Human Resource Research     Open Access  
Personnel Assessment and Decisions     Open Access  
Kelaniya Journal of Human Resource Management     Open Access  
Revista Gestión de las Personas y Tecnología     Open Access  
Psychologie du Travail et des Organisations     Hybrid Journal  
FOR Rivista per la formazione     Full-text available via subscription  
Journal of Enterprising Communities People and Places in the Global Economy     Hybrid Journal  
Asian Review of Accounting     Hybrid Journal  

           

Similar Journals
Journal Cover
Corporate Governance and Organizational Behavior Review
Number of Followers: 4  

  This is an Open Access Journal Open Access journal
ISSN (Print) 2521-1870 - ISSN (Online) 2521-1889
Published by Virtus Interpress Homepage  [7 journals]
  • The mediating effect of training on the relationship between performance
           appraisal and employee performance in the banking sector
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      This study aimed to examine the relationship and impact of the performance appraisal process and the training process on employee performance in various banks operating in Palestine. Therefore, the descriptive-analytical approach, using both SPSS and AMIS programs to analyze the data was used. The hypotheses proposed to be tested were verified by the research. The employees of the banks operating in Palestine formed the study population, and a total number of 260 were surveyed, and 254 questionnaires were retrieved as the study sample. The expectations and achievement theories were used to build the theoretical framework. One of the most important results of this study is that it found a strong relationship between the performance appraisal process and employee performance, and the training process and performance. It also found that the general performance of employees is positively affected by several variables, including the quality and transparency of the performance appraisal process and the efficiency of the training programs that are implemented in the banking sector in Palestine. Therefore, the researchers recommended that it is necessary to continue working on developing training programs, focusing on the quality and effectiveness of the implemented programs, not the number of outputs only, and the continuous and growing interest in the performance appraisal process.

      Keywords: Performance Appraisal, Training Efficiency, Employee Performance, Banking Sector, Appraisal Transparency

      Authors' individual contribution: Conceptualisation — H.M.T. and M.S.I.S.; Methodology — H.M.T., M.S.I.S., and A.O.S.B.N.; Software — H.M.T. and A.O.S.B.N.; Validation — H.M.T. and M.S.I.S.; Formal Analysis — H.M.T. and M.S.I.S.; Investigation — M.S.I.S. and A.O.S.B.N.; Resources — H.M.T., M.S.I.S., and A.O.S.B.N.; Data Curation — H.M.T. and A.O.S.B.N.; Writing — Original Draft — H.M.T.; Writing — Review & Editing — H.M.T., M.S.I.S., and A.O.S.B.N.; Visualization — H.M.T.; Supervision — M.S.I.S. and A.O.S.B.N.; Project Administration — H.M.T. and A.O.S.B.N.; Funding Acquisition — H.M.T. and M.S.I.S.

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

      JEL Classification: M10, M12, M19

      Received: 17.06.2022
      Accepted: 23.11.2022
      Published online: 25.11.2022

      How to cite this paper: Tomizh, H. M., Saadon, M. S. I., & Nordin, A. O. S. B. (2022). The mediating effect of training on the relationship between performance appraisal and employee performance in the banking sector [Special issue]. Corporate Governance and Organizational Behavior Review, 6(4), 221–232. https://doi.org/10.22495/cgobrv6i4sip3

      2022-11-25T09:08:51Z
       
  • Business ethics and corporate social responsibility comparative approach
           between capitalism, socialism and Islamic economy
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      The purpose of this study is to present contemporary trends in the field of business law through comparative analysis by presenting the similarities and differences regarding issues related to business ethics and corporate social responsibility (CSR) within the three economic systems, capitalism, socialism, and Islamic economics. The concept of the capitalist economy is based on capital and has the welfare of large corporations as a priority. Socialist economics prioritizes the interests of the state, while Islamic economics is human-centered and it prioritizes the well-being of the individual (Migdad, 2022). Business ethics is a very important factor that should be present in all segments of society. The importance of business ethics is particularly evident in modern society, which is burdened by numerous crises and contradictions, both globally and locally. The need for good corporate governance is important as it helps companies to meet their capital needs beyond traditional sources of financing, in order to expand and be internationally competitive. In a globalized economy, as we live today, companies in countries with weak corporate governance systems are less competitive in the market. Good corporate governance serves as a defense mechanism against corporate scandals and potential corporate tortious and criminal liability (Aziri, 2020).

      Keywords: Islam, Capitalism, Socialism, Business, Interest, Ethics, Corporate Social Responsibility

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

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

      JEL Classification: K200, M14, G33, G34

      Received: 12.06.2022
      Accepted: 22.11.2022
      Published online: 24.11.2022

      How to cite this paper: Nuredini, B., & Matoshi, R. (2022). Business ethics and corporate social responsibility comparative approach between capitalism, socialism and Islamic economy [Special issue]. Corporate Governance and Organizational Behavior Review, 6(4), 208–220. https://doi.org/10.22495/cgobrv6i4sip2

      2022-11-24T13:27:06Z
       
  • The influence of Egyptian pound flotation on capital structure
           determinants for listed Egyptian companies
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      In Egypt, an essential economic transformation program was started in prior years to enhance Egyptian economic progress and the liberalization of the Egyptian pound (EGP) exchange rate (International Monetary Fund [IMF], 2017). By the end of 2016, Egypt had an EGP flotation where significant changes took place in trading volumes, stock issuance, and interest rates (Central Bank of Egypt, 2018). One of the most vital decisions in any company is the capital structure decision. Therefore, this research strengthens the capital structure literature by investigating the influence of Egyptian pound flotation on capital structure determinants for the listed Egyptian companies during the period from 2014 to 2018, which is a research issue, not examined in Egypt before. A sample of 78 non-financial companies listed on the Egyptian Stock Exchange (ESX) over 5 years is used; the research examines the influence of a company's profitability, tangibility, size, growth, liquidity, non-debt tax shields, and flotation on capital structure. Adopting panel data methodology, the findings indicate that the company's profitability, tangibility, size, and liquidity are significant determinants of the capital structure of Egyptian companies whereas growth, non-debt tax shields, and flotation are insignificant. A weak influence of EGP flotation on determinants of capital structure and the variations before and after flotation is in the significance level of the determinants.

      Keywords: Capital Structure, Egyptian Pound Flotation, Tangibility, Non-Debt Tax Shields, Egyptian Listed Firms

      Authors' individual contribution: Conceptualization — A.H. and B.T.B.; Methodology — A.H. and B.T.B.; Formal Analysis — A.H. and B.T.B.; Resources — A.H. and B.T.B.; Data Curation — B.T.B.; Writing — Original Draft — B.T.B.; Writing — Review & Editing — A.H.; Supervision — A.H.; Project Administration — A.H.

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

      JEL Classification: M41, G32, C33

      Received: 09.06.2022
      Accepted: 15.11.2022
      Published online: 17.11.2022

      How to cite this paper: Hussein, A., & Bakry, B. T. (2022). The influence of Egyptian pound flotation on capital structure determinants for listed Egyptian companies [Special issue]. Corporate Governance and Organizational Behavior Review, 6(4), 196–207. https://doi.org/10.22495/cgobrv6i4sip1

      2022-11-17T09:44:08Z
       
  • Editorial: Does governance = leadership'
    • "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 November 15, 2022.

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

      How to cite: Randolph-Seng, B. (2022). Editorial: Does governance = leadership? Corporate Governance and Organizational Behavior Review, 6(4), 4–5. https://doi.org/10.22495/cgobrv6i4editorial

      2022-11-15T09:59:02Z
       
  • An investigation of vital issues that should be addressed to work on a
           country image
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      This paper sought to establish the vital issues that should be addressed to work on a national image. The country image is significant as it supports attracting foreign direct investment, tourists, foreign students, and expatriate workers who might bring managerial skills and technological exchange to the country. The paper tried to investigate how much political instability has impacted the national image, analyse the impact of policies on the country image and establish the effect of infrastructure on a country image, and contribute to the literature on the effect of the vital elements on the country image. The research contributes to the components of the national image. The country image is positively interrelated with a view on product integrity, pride of ownership, product gratification, enthusiasm to purchase from specific countries, and general product knowledge (Papadopoulos & Heslop, 2002). Nations historically branded themselves through icons. Symbols like flags, military uniforms, currencies, anthems, and ideology are due to regime changes and stereotypes (Fan, 2010; Dinnie, 2008; Fan, 2006). This research was based on a descriptive approach methodology, combining subjective and quantitative techniques. It was based on 100 stakeholders including politicians, media personnel, community development personnel, traditional leaders, church leaders, and academics and entrepreneurs. The study established that Zimbabwe's image has been affected by political instability emanating from political activities, policy inconsistencies have affected inward investment in the country and the country's infrastructure has an immense contribution to the national image. For the country to attract meaningful investment and foreign tourists it needs to deal with its image.

      Keywords: Country Image, Strategic Issues, National Branding, Policies, Infrastructure, Political Instability, Zimbabwe

      Authors' individual contribution: Conceptualisation — P.C.; Methodology — M.A.P.; Formal Analysis — P.C.; Investigation — P.C.; Resources — P.C.; Data Curation — P.C.; Writing — Original Draft — P.C.; Writing — Review & Editing — M.A.P. and P.C.; Supervision — M.A.P.; Validation — M.A.P.

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

      JEL Classification: D72, D78, M31

      Received: 16.03.2021
      Accepted: 07.11.2022
      Published online: 10.11.2022

      How to cite this paper: Chawuruka, P., & Phiri, M. A. (2022). An investigation of vital issues that should be addressed to work on a country image. Corporate Governance and Organizational Behavior Review, 6(4), 168–184. https://doi.org/10.22495/cgobrv6i4p16

      2022-11-10T12:47:53Z
       
  • Digital leadership and organizational communication toward millennial
           employees in a telecommunication company
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      Changes in working patterns from an office environment to 100% working from home require employees to adapt to the new change. In this situation, company leaders are required to establish a good team that can work well together and complement each other. It pushes corporate managers to develop a new communication approach that involves communicating with employees virtually. This circumstance demonstrates that digital leadership and communication play a role in millennial employee performance. To investigate the issue, this study aims at determining the digital, communication, and performance aspects of millennial employees in a workplace, and to explore how digital leadership and organizational communication influence millennial employee performance simultaneously and partially. In this study, a total of 140 millennial employees were surveyed. This study employed non-probability sampling for data collection and descriptive analysis, coefficient of determination, and multiple linear regression to analyze the data. The t-test found that digital leadership and organizational communication positively and significantly influenced millennial employee performance. Based on simultaneous hypothesis testing, the f test revealed that digital leadership and organizational communication influenced millennial employee performance. It was also found that the coefficient of determination value based on the R2 is 0.840 (84%).

      Keywords: Digital Leadership, Organizational Communication, Employee Performance

      Authors' individual contribution: Conceptualization — F.P.S.; Methodology — P.W.; Validation — F.P.S.; Formal Analysis — P.W.; Investigation — P.W.; Resources — P.W.; Data Curation — P.W.; Writing — Original Draft — P.W.; Writing — Review & Editing — P.W.; Supervision — F.P.S.; Project Administration — F.P.S.; Funding — P.W.

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

      JEL Classification: D23, D83, O15

      Received: 30.05.2022
      Accepted: 31.10.2022
      Published online: 03.11.2022

      How to cite this paper: Widyaputri, P., & Sary, F. P. (2022). Digital leadership and organizational communication toward millennial employees in a telecommunication company. Corporate Governance and Organizational Behavior Review, 6(4), 157–167. https://doi.org/10.22495/cgobrv6i4p15

      2022-11-03T15:11:17Z
       
  • The agro-finance governance of land pawning institutionalism in an Asian
           emerging economy
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      This study investigates the role of land pawn institutionalism in Indonesia in the context of regulation and governance. The theoretical framework referred to in this study is the institutionalization of land pawning from Demachi (2021), which explicitly observes the relationship of the land pawn governance framework to the economy. Furthermore, in the context of agro finance, another theory used is legal infrastructure (Pellandini-Simányi & Vargha, 2021), which analyzes the foundational role of law and regulation to function as social infrastructure to trigger expected economic conditions. The research was conducted using the normative and juridical approach with qualitative design. The findings of this study highlight that governance and regulation in the land system is a major tool in the social system. The land pawning is expected to accommodate the needs and interests of stakeholders and provide equitable services for the community to create legal certainty and social order. The findings highlight the importance of governance of land pawning to advance the role of law as economic and social infrastructure, especially in the agroeconomic field.

      Keywords: Governance, Institutionalism, Land Pawning, Agro-Finance, Land Regulations

      Authors' individual contribution: Conceptualization — R.S.; Methodology — P.S.R.; Formal Analysis — R.S., P.S.R., and A.M.K.R.; Investigation — A.M.K.R.; Resources — P.S.R.; Data Curation — R.S., P.S.R., and A.M.K.R.; Writing — Original Draft — R.S.; Writing — Review & Editing — R.S., P.S.R., and A.M.K.R.

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

      JEL Classification: R52, Q13, Q14, Q15, Q18

      Received: 05.04.2022
      Accepted: 24.10.2022
      Published online: 26.10.2022

      How to cite this paper: Subekti, R., Rahardjo, P. S., & Rahayu, A. M. K. (2022). The agro-finance governance of land pawning institutionalism in an Asian emerging economy. Corporate Governance and Organizational Behavior Review, 6(4), 150–156. https://doi.org/10.22495/cgobrv6i4p14

      2022-10-26T13:18:19Z
       
  • The role of university programmes in the development of future board
           members
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      Contemporary higher education institutions (HEIs) are extensively oriented toward offering professional and technical programmes but have neglected the significance of instilling ethical and socially responsible values in university students. This study investigates the extent to which HEIs include business ethics (BE) and corporate social responsibility (CSR) courses in the undergraduate curricula and examines the importance of equipping university graduates as prospective corporate board members with ethical values. Involving public and selected private HEIs in the Republic of Kosovo, the study employs a cross-institutional and content analysis approach. The database of the Kosovo Accreditation Agency and structured interviews with relevant staff of academic service units are the primary sources of data used for the study. The findings reveal three significant trends: 1) only fifty-five percent of the institutions offer the course of BE; 2) HEIs offer BE as an elective course and for one semester only, and 3) except for one HEI that offers CSR as a separate course, other institutions have included it as part of other courses. The study contributes to academia and industry by identifying the gaps in the current programmes among HEIs and advocates for the inclusion of BE and CSR courses in their curricula as demanded by corporations.

      Keywords: Corporate Board, Business Ethics, Corporate Social Responsibility, Higher Education Institutions, Programmes

      Authors' individual contribution: Conceptualization — H.B.; Formal Analysis — H.B.; Investigation — A.H.; Writing — Review & Editing — Y.I.

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

      Acknowledgements: The Authors thank all the respondents who kindly participated in the research.

      JEL Classification: M140, G380, I210, I230

      Received: 17.05.2022
      Accepted: 18.10.2022
      Published online: 20.10.2022

      How to cite this paper: Berisha, H., Ismail, Y., & Hoxha, A. (2022). The role of university programmes in the development of future board members. Corporate Governance and Organizational Behavior Review, 6(4), 141–149. https://doi.org/10.22495/cgobrv6i4p13

      2022-10-20T08:20:16Z
       
  • The effect of financial consumer protection on banks' competitiveness and
           profitability
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      This study examines the effect of Financial Consumer Protection (FCP) on banks' competitiveness and profitability, using data from Jordanian banks for the period 2013–2020. The study constructs a FCP index related to customer complaints statistics, communication channels, dispute resolution, and protection of the rights of special needs people. Fixed-effect model is used as an estimator based on balanced panel data. The study finds evidence that stricter and complying with FCP requirements tend to decrease banks' profitability in Jordan. The main result is confirmed by different robustness tests (dynamic panel estimation by applying the generalized method of moments (GMM) and random-effect). Overall, this study contributes to the existing banking literature and provides a better understanding and balancing between customers of financial products' interests and financial institutions' rights and obligations. Finally, this study has essential implications for customers of financial products, policymakers, and researchers. Thus, future studies in this area are recommended.

      Keywords: Financial Consumer Protection, Banks, Competitiveness, Profitability, Jordan

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

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

      JEL Classification: D18, G21, G28

      Received: 17.05.2022
      Accepted: 14.10.2022
      Published online: 18.10.2022

      How to cite this paper: Daradkah, D., & Janaideh, R. (2022). The effect of financial consumer protection on banks' competitiveness and profitability. Corporate Governance and Organizational Behavior Review, 6(4), 134–140. https://doi.org/10.22495/cgobrv6i4p12

      2022-10-18T08:49:54Z
       
  • An empirical investigation of the impact of firm characteristics on the
           smoothness of dividend
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      This paper empirically investigates the smoothness of dividends on non-financial companies in Jordan by applying the asymmetric partial adjustment model. In addition, this research investigated the data for 65 non-financial companies (37 industrial and 28 services) listed on the Amman Stock Exchange (ASE) covering the period 1997–2020. Fixed and random-effects techniques have been applied to check the smoothness of dividends. The results confirmed that the non-financial Jordanian companies smooth their dividends at a moderate rate, our results contradict the signaling theory; we find that large companies smooth their dividend faster than small ones. Furthermore, in line with the agency cost theory, low-leveraged firms smooth their dividends faster than high-leveraged firms. Also, our results confirmed that highly profitable companies smooth their dividend more and this comes in line with the signaling theory.

      Keywords: Partial Adjustment Model, Signaling Theory, Agency Cost Theory, Fixed and Random-Effects Techniques

      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: G3, G2, C1

      Received: 16.03.2022
      Accepted: 11.10.2022
      Published online: 13.10.2022

      How to cite this paper: Khalaf, B. A. (2022). An empirical investigation of the impact of firm characteristics on the smoothness of dividend. Corporate Governance and Organizational Behavior Review, 6(4), 122–133. https://doi.org/10.22495/cgobrv6i4p11

      2022-10-13T12:10:56Z
       
  • Social responsibility disclosure: Do green accounting, CEO power, board
           gender, and nationality diversity matter'
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      Indonesia's Environmental, Social and Governance Index (ESG Index) score and ranking released by the Global Risk Profile (2020) indicate that the social responsibility disclosure of companies in Indonesia is still very minimum. This study aims to analyze the effects of green accounting, Chief Executive Officer (CEO) power, gender diversity, and nationality diversity on social responsibility disclosure. This study uses ISO 26000 to assess social responsibility disclosure to measure and report social responsibility policies and practices to provide new perspectives for business people. This study uses a quantitative approach and panel data regression on 102 financial sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2020 period. The analysis technique uses multiple linear regression analysis with statistical tools SPSS 20. The results show that green accounting, CEO power, and gender diversity of the board of commissioners do not affect social responsibility disclosure. In contrast, the national diversity of the board of commissioners has a significant negative effect on social responsibility disclosure. Human rights and fair operating practices are subjects that companies need to highlight to increase social responsibility disclosure while increasing transparency of the allocation of costs that companies spend on social and environmental sectors.

      Keywords: Social Responsibility Disclosure, Green Accounting, CEO Power, Gender Diversity, Nationality Diversity

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

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

      JEL Classification: J16, G34, M14

      Received: 02.05.2022
      Accepted: 07.10.2022
      Published online: 11.10.2022

      How to cite this paper: Andrian, T., & Pangestu, A. (2022). Social responsibility disclosure: Do green accounting, CEO power, board gender, and nationality diversity matter? Corporate Governance and Organizational Behavior Review, 6(4), 110–121. https://doi.org/10.22495/cgobrv6i4p10

      2022-10-11T13:21:38Z
       
  • The mediating effect of job satisfaction on the relationship between the
           delegation of authority and the performance of employees
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      The current study aims to examine the relationship between the delegation of authority and employee performance in the banking sector in Palestine. Delegating authority explores new competencies and experiences that increase the quantity and quality of performance (Al-Jammal, Al-Khasawneh, & Hamadat, 2015). The concept of delegation of authority is gaining increasing attention by human resources management in large organizations because the concept of delegation of authority is one of the most important concepts used in the practice of management (Muhammad & Kazmi, 2020). A questionnaire was used to collect data and 300 questionnaires were distributed after being reviewed by a panel of experts. The Social Package for the Social Sciences (SPSS) was used to analyze and process the data, and the study found that there is a positive relationship between the delegation of authority and performance. This relationship mediates job satisfaction, as delegation contributes to increased job satisfaction, thus, job satisfaction increases the quality of performance. The current research recommended that additional efforts should be invested to enhance the culture of delegation of power and attention to the state of job satisfaction among workers in banks as well as other institutions and that future research should focus on finding new ways to ensure improvement in the quality of performance in the banking sector in Palestine.

      Keywords: Delegation of Authority, Job Satisfaction, Employee Performance

      Authors' individual contribution: Conceptualisation — H.M.T. and M.S.I.S.; Methodology — H.M.T., M.S.I.S., A.O.S.B.N., and Y.A.S.A.; Software — H.M.T. and A.O.S.B.N.; Validation — H.M.T. and M.S.I.S.; Formal Analysis — H.M.T. and M.S.I.S.; Investigation — M.S.I.S. and A.O.S.B.N.; Resources — H.M.T., M.S.I.S., A.O.S.B.N., and Y.A.S.A.; Data Curation — H.M.T. and A.O.S.B.N.; Writing — Original Draft — H.M.T.; Writing — Review & Editing — H.M.T., M.S.I.S., A.O.S.B.N., and Y.A.S.A.; Visualization — H.M.T.; Supervision — M.S.I.S. and A.O.S.B.N.; Project Administration — H.M.T. and A.O.S.B.N.; Funding Acquisition — H.M.T. and M.S.I.S.

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

      JEL Classification: M10, M12, M19

      Received: 17.04.2022
      Accepted: 05.10.2022
      Published online: 07.10.2022

      How to cite this paper: Tomizh, H. M., Saadon, M. S. I., Nordin, A. O. S. B., & Almahasneh, Y. A. S. (2022). The mediating effect of job satisfaction on the relationship between the delegation of authority and the performance of employees. Corporate Governance and Organizational Behavior Review, 6(4), 100–109. https://doi.org/10.22495/cgobrv6i4p9

      2022-10-07T12:14:51Z
       
  • The impact of COVID-19 on academic staff's performance on Saudi Arabia
           universities
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      This research aimed to assess the COVID-19 impact on the academic staff performance at Tabuk University, the Kingdom of Saudi Arabia, as well as to analyse the pandemic impact on job stress and job attitude; while considering the personality traits (emotional stability and extroversion) as moderator's factors that either mitigate the negative impact of job stress imposed by COVID-19 on job performance; or boosts the perceived positive impact of job attitude on job performance. Two hundred ninety (290) of Tabuk University academic staff were surveyed. The structural equation modelling (SEM) that adopts the partial least square method (PLS) facilitated the hypothesis testing. The results revealed that COVID-19 has a significant positive impact on job stress. While job stress has a significant negative relationship with job attitude and job performance. Emotional stability moderates the positive impact of job attitude on performance, while job attitude mitigates the negative relationship between job stress and performance.

      Keywords: Academicians, COVID-19, Emotional Stability, Extroversion, Job Attitude, Job Performance, Job Stress

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

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

      JEL Classification: D23, L30

      Received: 23.04.2022
      Accepted: 04.10.2022
      Published online: 06.10.2022

      How to cite this paper: Abedelrahim, S. S., & Alharbi, S. H. (2022). The impact of COVID-19 on academic staff's performance on Saudi Arabia universities. Corporate Governance and Organizational Behavior Review, 6(4), 87–99. https://doi.org/10.22495/cgobrv6i4p8

      2022-10-06T12:12:53Z
       
  • Corporate social responsibility practices versus firm value: An
           exploration study
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      Initially, corporate social responsibility (CSR) implementation was a voluntary commitment of the company to the environment and to society. However, nowadays, the implementation of CSR becomes a corporate obligation. The obligation to implement CSR can influence all stakeholders and be influenced by the company's business operations. Based on the phenomenon of obligation and increasing implementation of CSR in coal mining companies by using theoretical foundations laid by Gregory, Tharyan, and Whittaker (2014) and Crisóstomo, de Souza Freire, and Cortes de Vasconcellos (2011). The purpose of this research is to explore CSR practices and their impact on firm value to business sustainability in coal companies in the East Kalimantan Province. This research is designed and presented with qualitative methods, to explore and understand the meaning. The results show CSR practices of coal companies are not only to comply with applicable laws and regulations, but they also intend to create long-term positive impacts for stakeholders from stakeholder theory, legitimacy theory, and social contract theory points of view. This is because CSR practices are focused on responsibility towards the society or community. Moreover, this research is expected to be used in increasing knowledge and meaning regarding the application of CSR in strategic management in dealing with good corporate governance.

      Keywords: Corporate Social Responsibility, Firm Value, Business Sustainability, Stakeholder Theory, Strategic Management

      Authors' individual contribution: Conceptualization — M.; Methodology — M. and R.I.; Validation — S.P. and W.I.R.; Formal Analysis — M., S.P., and W.I.R.; Data Curation — R.I., S.P., and W.I.R.; Writing — Original Draft — M. and R.I.; Writing — Review & Editing — M.; Supervision — R.I.

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

      JEL Classification: A13, D21, G32, M14, Q56

      Received: 06.04.2022
      Accepted: 30.09.2022
      Published online: 04.10.2022

      How to cite this paper: Musviyanti, Iskandar, R., Pattisahusiwa, S., & Ratnasari, W. I. (2022). Corporate social responsibility practices versus firm value: An exploration study. Corporate Governance and Organizational Behavior Review, 6(4), 80–86. https://doi.org/10.22495/cgobrv6i4p7

      2022-10-04T13:20:37Z
       
  • Digital marketing innovation in managerial practices: A systematic
           literature review
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      Conventional literature reviews, as well as more developed systematic reviews, have been a central focus in evaluating any field's epistemological progress. Nonetheless, research evaluating the types and characteristics of systematic literature review (SLR) journal articles produced in the digital marketing literature is limited. This study examines how digital marketing academicians have empirically validated reviews by using the reporting process for systematic items for meta-data analyses and systematic reviews. It also concentrates on reviewing literature in digital marketing subjects that were published in the Scopus database originally appeared from 2011 to 2021 and offers new perspectives and areas for further research. Data for the study was gathered from Scopus databases also chooses appropriately 923 articles and performs metadata evaluation. The study delineates research on important digital marketing papers with the main identification and overview of that papers. This study identifies influential authors, top journals, top contributing countries, top contributing institutions, and contributions by disciplines. This study presents a comprehensive but straightforward conceptual model of digital marketing. The study's findings and suggestions for future research open up a new path of inquiry and contribution to this field.

      Keywords: Systematic Review, Prisma, Digital Marketing

      Authors' individual contribution: Conceptualization — S.S. and H.S.S.; Methodology — S.S. and H.S.S.; Data Curation — S.S., H.S.S., and W.N.M.; Writing — Original Draft — S.S., H.S.S., and W.N.M.; Writing — Review & Editing — S.S., H.S.S., and W.N.M.

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

      JEL Classification: N40, N47, H10

      Received: 09.05.2022
      Accepted: 28.09.2022
      Published online: 30.09.2022

      How to cite this paper: Shafi, S., Salleh, H. S., & Mohamed, W. N. (2022). Digital marketing innovation in managerial practices: A systematic literature review. Corporate Governance and Organizational Behavior Review, 6(4), 64–79. https://doi.org/10.22495/cgobrv6i4p6

      2022-09-30T12:29:04Z
       
  • The relationship between economic growth, unemployment and poverty
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      The independent variable in this paper will be nominal GDP in the context of economic growth, while the dependent variables in this study and analysis are unemployment and poverty. The paper provides secondary data from 2004–2019. Based on the results of Chuttoo (2020), the economic growth of 4% has an unemployment rate of 1%. Empirical findings of the study by Shah, Shabbir, and Parveen (2022) show that economic growth has led to the reduction of unemployment. The methodology of the work will take care of two econometric models: in Model 1 the economic growth within the GDP will be analyzed in relation to unemployment, and in Model 2 the nominal GDP growth in relation to poverty will be analyzed. In the paper, we will have graph analysis, descriptive statistics, correlations, as well as linear regressions. The empirical findings of the study have shown that the economic growth within the nominal GDP has a negative relationship to unemployment and poverty in Kosovo, but the effect of this growth has not affected the reduction of the rate of unemployment and poverty in Kosovo.

      Keywords: Economic Theory, Governance, Economic Growth, Poverty, Unemployment

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

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

      JEL Classification: C13, G30, E20, J64, I32

      Received: 10.05.2022
      Accepted: 23.09.2022
      Published online: 27.09.2022

      How to cite this paper: Misini, S., & Mustafa, B. (2022). The relationship between economic growth, unemployment and poverty. Corporate Governance and Organizational Behavior Review, 6(4), 57–63. https://doi.org/10.22495/cgobrv6i4p5

      2022-09-27T12:29:21Z
       
  • Workplace democracy and employee productivity in construction firms
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      The research looked at workplace democracy and employee productivity in a few construction enterprises in Edo State, Nigeria. The study's population consisted of employees from four different construction enterprises in Edo State to meet the objectives. Yamane's (1967) algorithm was used to generate a sample size of about 302 from the whole population, of which 261 were received but only 251 were legitimate, while 10 were rejected. A structured questionnaire that has undergone a reliability test was used to obtain the necessary information from the respondents. Descriptive statistics and regression analysis were used to assess the information gathered from the respondents. The study discovered that the ideal workplace democracy feature that existed among the workforce of chosen construction enterprises in Edo State was justice. It also revealed that the workplace democracy characteristics of participation-criticism, transparency, and equality are negatively associated with employee productivity. Still, the justice and accountability dimensions are positively related to employee productivity. Concerning these findings, the study suggests that firms ensure that management is committed, visible, and accessible to employees at all levels, establish a grievance system through which employees can make complaints in a protected manner, and implement effective training programs to improve workplace democracy.

      Keywords: Workplace Democracy, Organizational Democracy, Employee Productivity, Construction Firms, Organization, Justice, Edo State, Nigeria

      Authors' individual contribution: Conceptualization — W.O.O. and N.M.A.; Methodology — W.O.O., N.M.A., and P.E.E.; Investigation — W.O.O., N.M.A., and P.E.E.; Resources — W.O.O., N.M.A., P.E.E., O.E., S.O.A., F.O., and D.C.O.; Writing — W.O.O., N.M.A., and P.E.E.; Supervision — W.O.O., N.M.A., and P.E.E.; Funding Acquisition — W.O.O., N.M.A., P.E.E., O.E., and S.O.A.

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

      JEL Classification: L22, L260, M16

      Received: 19.03.2022
      Accepted: 22.09.2022
      Published online: 26.09.2022

      How to cite this paper: Odiwo, W. O., Agol, N. M., Egielewa, P. E., Ebhote, O., Akhor, S. O., Ogbeide, F., & Ozuomode, D. C. (2022). Workplace democracy and employee productivity in construction firms. Corporate Governance and Organizational Behavior Review, 6(4), 43–56. https://doi.org/10.22495/cgobrv6i4p4

      2022-09-26T13:33:09Z
       
  • The dynamics of insurance sector development and economic growth
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      Through this paper, we were able to analyze the insurance system in Kosovo by looking at its structure, the degree of concentration of insurance companies in the insurance industry, and the types of products they offer. The analysis was based on statistical and qualitative data through the studies and analysis of insurance industry development in other countries. Furthermore, secondary data from the Central Bank of Kosovo, insurance companies, and the Insurance Association of Kosovo was used for the empirical analysis. Moreover, in order to obtain more data, one survey was conducted. The survey includes a more general audience, specifically employed people. The main research question of this study was whether insurance development has some effect on the financial markets in developing countries. The analysis conducted found that the insurance industry is important for the development of the financial markets in developing countries and also was mentation in research by Cristea, Marcu, and Cârstina (2014). Additionally, the analysis for the case of Kosovo shows that macroeconomic and financial sector-related factors are important drivers for the future development of the insurance industry in Kosovo. Therefore, macroeconomic, institutional, and regulatory environments are crucial for supporting the future growth of the insurance industry in Kosovo.

      Keywords: Insurance Industry, Financial System, Economic Growth, Kosovo

      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: A12, G10, G22, G52

      Received: 21.03.2022
      Accepted: 20.09.2022
      Published online: 23.09.2022

      How to cite this paper: Baruti, B. H. (2022). The dynamics of insurance sector development and economic growth. Corporate Governance and Organizational Behavior Review, 6(4), 28–42. https://doi.org/10.22495/cgobrv6i4p3

      2022-09-23T12:25:50Z
       
  • Influence of traditional performance indicators on economic added value:
           Evidence from insurance companies
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      This research aims to explore the impact of profitability indicators (including return on equity, gross profit margin, operating profit margin, and return on investments) on EVA of equity-owned Jordanian insurance companies. Economic value added (EVA) is an innovative approach to measuring company performance and gives a more realistic view of the company's current finances compared to traditional performance indicators (Subedi & Farazmand, 2020). Many traditional indicators of performance that have been used by the companies could not provide an objective assessment that differentiates between return and capital (Siniak & Lozanoska, 2019). EVA is used to calculate the true economic profit of a company (Pernamasari, 2020). All companies that have complete annual reports from 2006 to 2019 were included in this study (n = 13). The multiple and simple regression analysis to answer the questions of the problem and test the hypotheses of the study was applied. This study found an impact of profitability indicators on the EVA. Therefore, it is necessary to draw the attention of investors and the Amman Stock Exchange to the EVA, as it is a more effective and comprehensive indicator than the traditional ones when it comes to evaluating the company's financial performance, as it reflects useful and adequate information.

      Keywords: Influence of Traditional Performance, Economic Value-Added, Insurance Companies

      Authors' individual contribution: Conceptualization — A.R.A.; Methodology — A.R.A.; Formal Analysis — A.R.A.; Writing — Review & Editing — A.R.A., G.E., and E.I.

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

      JEL Classification: M2, G52, L1

      Received: 03.04.2022
      Accepted: 16.09.2022
      Published online: 20.09.2022

      How to cite this paper: Alshehadeh, A. R., Elrefae, G., & Injadat, E. (2022). Influence of traditional performance indicators on economic added value: Evidence from insurance companies. Corporate Governance and Organizational Behavior Review, 6(4), 18–27. https://doi.org/10.22495/cgobrv6i4p2

      2022-09-20T13:40:15Z
       
  • The role of marketing activities toward training on increasing employee
           performance
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      The purpose of this study is to analyze the impact of on-the-job and off-the-job training on improving employee skills and performance growth. It is important to research how training has been studied by different disciplines at different times, what function it is thought to have according to different approaches, as well as how researchers of different times and currents have tried to evaluate it. An employee's performance is a function of ability, motivation, and opportunity to participate, and it can also create a favorable social climate that encourages employees to act in accordance with the firm's objectives (Imani, Foroudi, Seyyedamiri, & Dehghani, 2020). The data used primarily provided by self-administered questionnaires were used with a sample of 100 respondents with a deliberate sample including employees in the private sector, and those who have been part of on-the-job or off-the-job training. This data from the questionnaires were processed with the IBM SPSS program where the frequencies, cross-constructions, and correlations between the variables were described. Respondents also request to be included in the Training Plan: for “soft skills”. Among other things, the findings result in a positive but weak correlation between the selection of the training method and the performance of the employees.

      Keywords: Training, Performance, Private Sectors, Employees, Relevance

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

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

      JEL Classification: D00, D20, D29

      Received: 10.03.2022
      Accepted: 15.09.2022
      Published online: 19.09.2022

      How to cite this paper: Mustafa, A., Ismajli, A., & Velijaj, F. (2022). The role of marketing activities toward training on increasing employee performance. Corporate Governance and Organizational Behavior Review, 6(4), 8–17. https://doi.org/10.22495/cgobrv6i4p1

      2022-09-19T12:59:43Z
       
  • Editorial: Corporate CSR/sustainability governance practices — Practical
           challenges and future directions
    • "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 September 16, 2022.

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

      How to cite: Helfaya, A. (2022). Editorial: Corporate CSR/sustainability governance practices — Practical challenges and future directions. Corporate Governance and Organizational Behavior Review, 6(3), 4–6. https://doi.org/10.22495/cgobrv6i3editorial

      2022-09-16T14:00:41Z
       
  • Attributes of Shariah Supervisory Board and shariah compliance
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      Shariah's compliance in bank operations guarantees that Islamic bank (IB) directors must maintain. The importance of shariah compliance has not been widely explained by previous researchers, especially the attribute factor of the Shariah Supervisory Board (SSB). Only Basiruddin and Ahmed (2020) have researched Shariah compliance using the indicator or shariah non-compliant income (SNCI). This study uses zakat expenditure as an indicator to measure Shariah compliance. The study aims to prove the role of the SSB attributes (the number of members, SSB expertise in finance/banking, experience, and educational background in Shariah) on the risk of Shariah compliance. This study uses a sample of 9 Islamic banks in Indonesia observed from 2010 to 2019. Using unbalanced data, the number of units of analysis is 102 bank years. Data were analyzed using panel data regression. We find that the number of SSB members and the educational background of SSB are proven to increase Shariah compliance. However, SSB's experience and expertise in finance/banking are not proven to affect Shariah's compliance. In general, SSB's involvement in strategic bank policy-making to improve Shariah compliance is evident.

      Keywords: Risk of Shariah Compliance, Shariah Supervisory Board Attributes, Experience, Expertise

      Authors' individual contribution: Conceptualization — H.M.; Methodology — H.M. and K.W.J.; Validation — P.Y.J.; Formal Analysis — H.M.; Investigation — K.W.J.; Resources — P.Y.J.; Data Curation — H.M. and K.W.J.; Writing — H.M.; Visualization — H.M. and K.W.J.; Supervision — M.K.; Project Administration — P.Y.J.

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

      Acknowledgements: The Authors would like to thank the Economics Faculty, Universitas Negeri Semarang (UNNES), Indonesia, for funding this research.

      JEL Classification: G30, G32, G31, G40

      Received: 22.04.2022
      Accepted: 02.09.2022
      Published online: 06.09.2022

      How to cite this paper: Mukhibad, H., Jayanto, P. Y., Jati, K. W., & Khafid, M. (2022). Attributes of Shariah Supervisory Board and Shariah compliance. Corporate Governance and Organizational Behavior Review, 6(3), 173–180. https://doi.org/10.22495/cgobrv6i3p16

      2022-09-06T13:26:27Z
       
  • Relationship between conflict management and employees' commitment: The
           mediating role of work motivations
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      Conflict management and work motivations play a critical role in improving the employees' commitment which results in attaining organizational success (Robbins & Judge, 2013). Unfortunately, the literature demonstrated that the relationships between these constructs have never been studied previously. Therefore, the purpose of this quantitative study was to determine the mediating effect of work motivations on the relationship between conflict management and employees' commitment. One hundred and eighty-six participants selected randomly from twenty-four insurance companies in Jordan completed the survey questionnaire. The findings of the study revealed that both conflict management and work motivations have a positive effect on employees' commitment. Also, the findings indicated that work motivation partially mediates the relationship between conflict management and employees' commitment. Thus, organizations that hope to maintain highly committed employees should integrate work motivations with the conflict management process.

      Keywords: Conflict Management, Work Motivations, Employees' Commitments

      Authors' individual contribution: Conceptualization — A.N.A., Y.E.A.-H., and M.M.A.; Methodology — A.N.A. and Y.E.A.-H.; Formal Analysis — A.N.A. and Y.E.A.-H.; Investigation — A.N.A., Y.E.A.-H., and M.M.A.; Writing — Original Draft — A.N.A., Y.E.A.-H., and M.M.A.; Writing — Review & Editing — A.N.A. and M.M.A.; Visualization — A.N.A., Y.E.A.-H., and M.M.A.; Supervision — A.N.A.; Project Administration — A.N.A.; Funding Acquisition — A.N.A., Y.E.A.-H., and M.M.A.

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

      JEL Classification: L25, M10, M12, M54

      Received: 04.05.2022
      Accepted: 31.08.2022
      Published online: 02.09.2022

      How to cite this paper: Abuzaid, A. N., Al-Haraisa, Y. E., & Alateeq, M. M. (2022). Relationship between conflict management and employees' commitment: The mediating role of work motivations. Corporate Governance and Organizational Behavior Review, 6(3), 163–172. https://doi.org/10.22495/cgobrv6i3p15

      2022-09-02T13:52:34Z
       
  • The application of the international and domestic arbitration law in
           settlement of legal disputes: A comparative study
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      This paper aims to analyze the credibility and perception of business entities on arbitration with domestic and international elements, which operate particularly in the Republic of Kosovo and the Republic of North Macedonia, in resolving economic and civil disputes. The main advantages that arbitration has in resolving disputes are the speed of resolution and the lowest cost of expenses (Larson, 2018). In the article, comparative, interpretative, and analysis methods are used to reach the final goal of this paper. In this paper, it is found that business entities, which are registered in the Republic of Kosovo and in the Republic of North Macedonia, prefer arbitration as an alternative method of resolving disputes, but their experience regarding the domestic arbitration response is not at the gratification level. These findings are important to quote and avoid obstacles to the promotion of arbitration, and the perception, and credibility of business entities, which may be parties in legal economic, and civil legal disputes with a domestic or international element. From this data, we create a general puzzle on the probability of promotion and use of arbitration in the future in this region.

      Keywords: International Law, Arbitration Law, Kosovo, Macedonia, Legal Dispute, Business

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

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

      JEL Classification: K33, K00, K2, K22, K12

      Received: 29.04.2022
      Accepted: 16.08.2022
      Published online: 18.08.2022

      How to cite this paper: Lecaj, M., Curri, G., & Rexha, D. (2022). The application of the international and domestic arbitration law in settlement of legal disputes: A comparative study. Corporate Governance and Organizational Behavior Review, 6(3), 150–162. https://doi.org/10.22495/cgobrv6i3p14

      2022-08-18T12:44:00Z
       
  • The impact of renewable energy generation on productivity in selected
           developing countries
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      This study is an empirical analysis of the impact of renewable energy generation on productivity in seven countries in the South African Development Community (SADC). The study operationalizes the alternative hypothesis that renewable energy generation exerts an impact on productivity in the SADC from 1990 to 2019. The study contributes to the literature by employing renewable energy generation as the independent variable, and not renewable energy consumption, which is the case in most studies. The empirical analysis was employed using the panel autoregressive distributed lag (ADRL) model (da Silva, Cerqueira, & Ogbe, 2018). It was established that renewable energy generation had a significant and positive impact on productivity, as measured by gross domestic product (GDP), over the long term. Countries should implement policies aimed at increasing electricity generation from renewable energy sources in order to meet the growing demand for electricity. Infrastructure development, skills training, technical support, and a Just Energy Transition should be the primary emphasis of policy initiatives.

      Keywords: Renewable Energy Generation, Productivity, SADC, Panel ARDL

      Authors' individual contribution: Conceptualization — P.C.; Methodology — P.C.; Writing — P.C.; Investigation — P.C.; Supervision — I.C.

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

      JEL Classification: O1, O13, Q2, Q4

      Received: 10.03.2022
      Accepted: 12.08.2022
      Published online: 16.08.2022

      How to cite this paper: Cheuka, P., & Choga, I. (2022). The impact of renewable energy generation on productivity in selected developing countries. Corporate Governance and Organizational Behavior Review, 6(3), 138–149. https://doi.org/10.22495/cgobrv6i3p13

      2022-08-16T13:03:04Z
       
  • Corporate social responsibilities and the well-being of rural dwellers:
           The Lafarge Cement Company's example
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      Using the Lafarge Cement Company's example, the study examined the impact of corporate social responsibility (CSR) on the well-being of rural dwellers in Nigeria. The design adopted is cross-sectional, where quantitative and qualitative methods were applied in obtaining data from one thousand one hundred and four (1104) respondents from selected communities in the Southern Senatorial District of Cross River State, Nigeria. The research used a multi-stage sampling technique. Data were then analysed using descriptive statistics such as percentages and frequency tables. At the same time, the qualitative data were analysed using content analysis techniques. However, the findings revealed that 62.1% of the respondents reported that they are aware of the existing projects executed by Lafarge Cement Company. While 36.4% of the respondents reported construction and rehabilitation of roads as the projects with the highest attention. The findings of the study further showed that 36.4% of the respondents identified improved income and wealth as the most impacted aspect of their well-being. Beyond investing in infrastructure, the study recommended that more resources be invested in young people's human capital development in rural areas. This will help in achieving sustainable development in rural areas.

      Keywords: Corporate Social Responsibility, Conflict, Education, Infrastructural Development, Socio-Economic, Skill Training, Working Conditions, Problem, Well-Being, Rural Dwellers

      Authors' individual contribution: Conceptualization — A.E.A., J.T.O., and E.E.; Methodology — E.E., R.B.O., and U.S.A.; Formal Analysis — A.E.A., J.T.O., U.S.A., and E.E.; Investigation — E.E., R.B.O., and U.S.A.; Funding Acquisition — N.U.W., U.S.A., F.A.O., N.O.O., O.U.B., B.B.I., and R.B.O.

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

      Acknowledgements: The support and encouragement of Prof. S. O. Ering, Associate Prof. A. O. Agba, and other lecturers at the Department of Sociology, University of Calabar are highly appreciated.

      JEL Classification: M13, R18, Q17

      Received: 20.03.2022
      Accepted: 10.08.2022
      Published online: 12.08.2022

      How to cite this paper: Anam, A. E., Wilson, N. U., Ikpeme, B. B., Ofem, N. O., Okon, R. B., Obeten, U. B., ... Okpa, J. T. (2022). Corporate social responsibilities and the well-being of rural dwellers: The Lafarge Cement Company's example. Corporate Governance and Organizational Behavior Review, 6(3), 128–137. https://doi.org/10.22495/cgobrv6i3p12

      2022-08-12T12:00:54Z
       
  • The importance of internal audit in increasing performance of microfinance
           institutions: The case of the developing country
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      The study aims to explore the role and importance of internal audit in increasing performance in microfinance institutions in Kosovo. The operation of microfinance institutions in Kosovo is a necessity to meet the demands of the people, households, and small businesses, who do not have access to financial banking services (Kupina, 2018). The presence of an internal audit body in the organization is a need and necessity for good governance and performance of the organization. This study was conducted in five microfinance institutions in Kosovo. The study is based on data collected from the field through a questionnaire (N = 80) conducted face to face with respondents, with both genders represented in microfinance institutions in Kosovo. The data collected from the field were systematized and analyzed in the SPSS program. Of the total number of respondents, 64% were male and 36% were female. Most of the respondents were economists (88%), lawyers (4%), IT (6%), and other professions (2%). The results of the study (96.3%) show that an internal audit is necessary for the organization. Also, from the findings of the study, we learned that (66.3%) internal audit positively affects good governance and performance of the organization.

      Keywords: Audit, Internal Organizations, Performance, Kosovo

      Authors' individual contribution: Conceptualization — K.S.-G., D.R., and M.H.; Methodology — K.S.-G. and D.R.; Data Curation — K.S.-G.; Writing — Original Draft — K.S.-G., D.R., and M.H.; Writing — Review & Editing — K.S.-G. and D.R.

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

      JEL Classification: G32, M42, M48

      Received: 28.09.2021
      Accepted: 09.08.2022
      Published online: 11.08.2022

      How to cite this paper: Shahini-Gollopeni, K., Rexha, D., & Hashani, M. (2022). The importance of internal audit in increasing performance of microfinance institutions: The case of the developing country. Corporate Governance and Organizational Behavior Review, 6(3), 120–127. https://doi.org/10.22495/cgobrv6i3p11

      2022-08-11T11:54:01Z
       
  • Electoral violence and voter apathy: Peace journalism and good governance
           in perspective
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      Throughout election seasons, threats, verbal bullying, hate speech, misinformation, physical attack, and imposed “protection” are all utilised to limit, postpone, or otherwise impact the electoral process, according to Fischer (2002). By examining the role of the media in the portrayal of electoral violence, this research highlighted the struggle for power and state resources in electoral contests. The paper looks at peace journalism as a key component of election coverage for defusing tensions and fostering good governance. Two hypotheses were tested, and no link was found between media reporting on electoral violence, media portrayals of electoral violence, and voters' perception of good governance. The result demonstrates that the Nigerian media is fair in its coverage of electoral issues, including violence before, during, and after elections, in a balanced and responsible manner. It is all geared towards promoting good governance. The study indicates that journalists are primarily responsible for what readers learn about elections and electoral violence, and audience perception will be shaped by how journalists represent political players and their activities.

      Keywords: Conflict, Electoral Violence, Nigeria, Peace Journalism, Governance, Violence

      Authors' individual contribution: Conceptualisation — W.O.; Methodology — E.D.A.; Investigation — D.H.-W.; Resources — W.O., E.D.A., D.H.-W., S.I.O., A.P.A., E.K.F., E.F.O., and P.E.U.; Writing — S.I.O. and A.P.A.; Supervision — W.O.

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

      JEL Classification: N40, N47, H10

      Received: 15.03.2022
      Accepted: 05.08.2022
      Published online: 09.08.2022

      How to cite this paper: Olley, W. O., Akpor, E. D., Harcourt-Whyte, D., Omosotomhe, S. I., Anikwe, A. P., Frederick, E. K., Olori, E. F., & Umolu, P. E. (2022). Electoral violence and voter apathy: Peace journalism and good governance in perspective. Corporate Governance and Organizational Behavior Review, 6(3), 112–119. https://doi.org/10.22495/cgobrv6i3p10

      2022-08-09T11:32:37Z
       
  • Measuring the perception of quality management primary healthcare services
           through SERVQUAL model
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      The quality of healthcare is more difficult to identify than other services because it is the clients themselves and their quality of life that gets evaluated (Eiriz & Figueiredu, 2005). The main aim of this study is to investigate people's perceptions and expectations regarding the quality of services in primary health care (PHC) in Kosovo. A national level survey provides baseline findings intuitively understandable to policymakers on the expectations — perceptions of the quality of services at the PHC level and identifying the quality gap between the expectations and perceptions in all dimensions of different facilities. This comparative test will show the differences between the level of quality services provided by each PHC provider in Kosovo. This research seeks to improve the access and the quality of the priority services at PHC, including maternal and child health (MCH) and non-communicable disease (NCD). This research showed that at the national level the patients have higher expectations toward PHC services. Whereas, in specific, this study showed that there is a significant gap in expected and perceived services of the PHC system between different ethnic patients and different levels of citizen education. Therefore, the result of this study will contribute to enhancing the sustainability of the mandatory health insurance reform and raise the alarm of relevant institutions to reshape the policy-making in order to improve the population health outcome.

      Keywords: Service Quality, Expectations, Perceptions, Primary Health Care, SERVQUAL, Kosovo

      Authors' individual contribution: Conceptualization — I.R. and N.I.; Methodology — I.R. and G.S.; Software — I.R.; Formal Analysis — I.R.; Investigation — I.R.; Data Curation — I.R., N.I., and G.S.; Writing — Original Draft — I.R.; Writing — Review & Editing — I.R., N.I., and G.S.

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

      JEL Classification: I150, O15, O1, O2

      Received: 25.04.2022
      Accepted: 02.08.2022
      Published online: 04.08.2022

      How to cite this paper: Rexhepi, I., Ismajli, N., & Shabani, G. (2022). Measuring the perception of quality management primary healthcare services through SERVQUAL model. Corporate Governance and Organizational Behavior Review, 6(3), 97–111. https://doi.org/10.22495/cgobrv6i3p9

      2022-08-04T09:52:52Z
       
  • Leadership development and diversity in JSE-listed companies
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      The study sought to reveal and analyze the causes for the lack of advancement of black talent in Johannesburg Stock Exchange (JSE)-listed companies, including how they can be dealt with. The research further examined the impact of leadership development on the acceleration of black talent at executive levels within the JSE-listed companies in South Africa. A qualitative research approach was employed. This was an exploratory study. This paradigm was considered suitable in attempting to understand the problem situation. The study used purposive, non-probability sampling. The data were obtained from 16 semi-structured interviews conducted with different business leaders employed by or who served on the board of directors of a JSE-listed company. The respondents included board chairpersons, chief executives, executives, and human resources (HR) practitioners of different companies. Leadership development will require a transformational approach from leaders who need to sponsor such outcomes (Daft, 2018). The leadership development initiatives that the study recommends include the conversion of non-executives to executives, career sponsorships, stretch assignments and rotations, and executive assistant initiatives. The study outcomes provide practical guidance to companies for accelerating black talent to executive levels in JSE-listed companies by using the recommended leadership development initiatives.

      Keywords: Leadership Development, Talent Management, Black Talent, South Africa, JSE-Listed Companies

      Authors' individual contribution: Conceptualization — M.M.; Methodology — M.M.; Writing — Original Draft — M.M.; Writing — Review & Editing — B.Y.; Supervision — C.G.P.; Funding Acquisition — C.G.P.

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

      JEL Classification: J19

      Received: 02.01.2022
      Accepted: 01.08.2022
      Published online: 03.08.2022

      How to cite this paper: Mthunzi, M., Yalezo, B., & Gerwel Proches, C. (2022). Leadership development and diversity in JSE-listed companies. Corporate Governance and Organizational Behavior Review, 6(3), 87–96. https://doi.org/10.22495/cgobrv6i3p8

      2022-08-03T07:59:21Z
       
  • The role of board composition in CSR disclosure: An empirical analysis in
           four European countries
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      The purpose of this study is to provide evidence of the influence of corporate governance mechanisms on corporate social responsibility (CSR) disclosure released by 483 European listed companies after the EU Directive (2014/95) entered into force. The sample includes 483 listed companies, all from the top four European countries by GDP value — Germany, France, Italy, and Spain — that issued CSR reports in the period 2017–2020. The study uses an ordinary least squares regression model to test six hypotheses on the relationship between board characteristics and CSR disclosure. The results of the study confirm that gender diversity, board independence, and CSR committee are positively related to CSR disclosure, while no significant relationship was found with CSR disclosure board meeting, the board size, and CEO duality. This article contributes to academic literature (Pucheta-Martínez & Gallego-Álvarez, 2019; Fuente, García-Sanchez, & Lozano, 2017) by showing the functioning of six board characteristics in influencing CSR disclosure released by European listed companies after EU Directive (2014/95) entered into force. It also provides interesting insights for governments and other regulatory bodies when formulating future guidelines and policies in this regard.

      Keywords: Board Attributes, CSR Disclosure, Engagement, EU Directive (2014/95), Western Europe

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

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

      JEL Classification: M140, M400, M480

      Received: 07.05.2022
      Accepted: 29.07.2022
      Published online: 01.08.2022

      How to cite this paper: Di Guida, C., Celentano, A., Mirone, F., & D'Amore, G. (2022). The role of board composition in CSR disclosure: An empirical analysis in four European countries. Corporate Governance and Organizational Behavior Review, 6(3), 74–86. https://doi.org/10.22495/cgobrv6i3p7

      2022-08-01T14:15:48Z
       
  • The role of internal audit activity in acquiring external audit services:
           An empirical study of banks
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      The role of internal auditing has received significant attention from researchers in the recent past. Due to its enormous contribution to the banking system, it has been used extensively to support other governance processes. The objective of this research paper is to explore how internal audit activity plays a role in the acquisition of external audit services in the national banks of the United Arab Emirates (UAE). Internal audit activity and external audit services represent a dynamic process of the corporate governance process. The study uses both qualitative and quantitative data to determine the role that internal auditing plays in the acquisition of external audits. The data is collected from 27 national banks in the UAE using questionnaires, hence it gives the opinions that people have about auditing as well as the figures of respondents. The study aimed to understand how the functions of internal audits contribute to the acquisition of external audits. The main contribution of this study is supporting the arguments that auditing researchers have not been fully responsive to the issues associated with changes in internal audit, services that may be offered, and internal audit's growing function (Hayek, 2013).

      Keywords: Audit Services, Banks, Internal Audit, External Audit

      Authors' individual contribution: Conceptualization — A.F.H.; Methodology — S.E.A.; Writing — Original Draft — A.F.H.; Writing — Review & Editing — M.M.S.K.; Data Curation — S.S.E.M.; Visualization — Y.K.; Supervision — A.F.H.

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

      JEL Classification: M5, M21, D2, L2

      Received: 03.03.2022
      Accepted: 27.07.2022
      Published online: 29.07.2022

      How to cite this paper: Hayek, A. F., Khan, M. M. S., Alajlani, S. E., Khan, Y., & El Mokdad, S. S. (2022). The role of internal audit activity in acquiring external audit services: An empirical study of banks. Corporate Governance and Organizational Behavior Review, 6(3), 67–73. https://doi.org/10.22495/cgobrv6i3p6

      2022-07-29T12:14:06Z
       
  • Determinants influencing the intention to switch internet service
           providers of consumers: Application of transaction costs theory
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      Customer loyalty, retention, and repurchase intentions give favorable outcomes for providers, and service switching and switching intentions imply unfavorable outcomes (Bansal & Taylor, 1999). The aim of this study is to investigate the determinants influencing the intention to switch internet service providers of Vietnamese consumers. Data for this study were collected from a survey of 564 Vietnamese consumers in Hanoi who have bought internet service. Through quantitative research methods with some techniques, such as Cronbach's alpha and exploratory factor analysis, the research shows that 9 factors influence the intention to switch internet service providers of Vietnamese consumers. The regression model among variables shows that influencing level clarity of the factors on the intention to switch internet service providers of Vietnamese consumers. Therefore, the empirical findings show that the intention to switch internet service providers of Vietnamese consumers has a mediating role in the relationship between service providers. The findings of this study suggest that managers need to focus on investing and researching to understand customers' attitudes towards competitors' products better, thereby they can proactively develop marketing programs to negatively influence the intention to switch. This article makes a new discovery about the intention to switch internet service providers for Vietnamese consumers.

      Keywords: Intention to Switch, Internet Service, Marketing, Consumers

      Authors' individual contribution: Conceptualization — P.T.T.V.; Methodology — L.M.H. and L.T.H.H.; Resources — N.T.A.T.; Writing — Original Draft — L.M.H. and L.T.H.H.; Writing — Review & Editing — L.M.H. and P.T.T.V.; Visualization — L.T.H.H.; Funding Acquisition — M.T.A.D.

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

      JEL Classification: M31, M10

      Received: 12.02.2022
      Accepted: 25.07.2022
      Published online: 27.07.2022

      How to cite this paper: Hien, L. M., Van, P. T. T., Tram, N. T. A., Ha, L. T. H., & Dao, M. T. A. (2022). Determinants influencing the intention to switch internet service providers of consumers: Application of transaction costs theory. Corporate Governance and Organizational Behavior Review, 6(3), 56–66. https://doi.org/10.22495/cgobrv6i3p5

      2022-07-27T12:39:22Z
       
  • The role of women on board of directors and firm performance: Evidence
           from Saudi Arabia financial market
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      The major purpose of this article is to investigate how women on boards of directors influence firm performance in Saudi Arabia firms. The major approach utilized to assess the influence of female board members and top management positions on business performance was multivariate regression analysis. The research employed an alternate proxy assessment for women on the boards of directors and in top management. Women on boards of directors and in top management had a modestly favourable link with company success, according to the data. The study employed alternative proxy metrics for women on the board of directors and in upper management. The study contributes to the corpus of information on the influence of women on business boards of directors and in top management. The study's shortcomings include its small sample of publicly traded Saudi firms and its concentration on the problem of women on boards of directors and in top management in Saudi Arabia, as well as their impact on firm performance. Finally, this study is the first to examine the link between the success of a corporation and the presence of women in senior management positions and on corporate boards.

      Keywords: Women on the Board, Saudi Financial Sector, Saudi Arabia

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

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

      Acknowledgements: This work was funded by the Deanship of Scientific Research at Jouf University under grant No. DSR2021-SS-12.

      JEL Classification: G34, L25, M14

      Received: 26.03.2022
      Accepted: 19.07.2022
      Published online: 21.07.2022

      How to cite this paper: Al-Matari, E. M., & Alosaimi, M. H. (2022). The role of women on board of directors and firm performance: Evidence from Saudi Arabia financial market. Corporate Governance and Organizational Behavior Review, 6(3), 44–55. https://doi.org/10.22495/cgobrv6i3p4

      2022-07-21T12:51:46Z
       
  • The impact of COVID-19 on consumer behaviour and online shopping: The case
           study in the developing country
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      The main purpose of this study is to assess the impact of the pandemic on online shopping in the case of Kosovo. Cunningham (2019) states that online shopping is an e-commerce activity that involves buying items on a seller's website through a credit or debit card and delivering the item to your home with online shopping, customers buy items from anywhere in the world through a digital platform. The data used are primary, collected through the online questionnaire and it was distributed using social media Facebook, Instagram, and Gmail to a random sample of 500 respondents from Kosovo. We have concluded that the COVID-19 pandemic has had a positive impact on online shopping because, based on the results we have obtained, online shopping has increased during this period. Online shopping clearly shows that consumers' attitudes and behaviors have changed rapidly, but the pandemic had not increased their confidence in online shopping. This is especially true for developed countries, where every store has its website from which to buy, and India seems to have adopted this trend very fast compared to Pakistan (Bashir, Mehboob, & Bhatti, 2015). The most demanded products besides food, and hygiene, there was a great demand for clothing, electronic and technological equipment, books, and others. Regardless of how many advantages we can have from online shopping, traditional shopping is still what Kosovar consumers prefer to practice. The paper also suggests some recommendations regarding online shopping in Kosovo.

      Keywords: Online Shopping, Customers, COVID-19, Pandemic, Trust, Social Media

      Authors' individual contribution: Conceptualization — A.I., A.M., F.V., and L.D.; Methodology — A.I., A.M., F.V., and L.D.; Data Curation — A.I., A.M., F.V., and L.D.; Writing — Original Draft — A.I., A.M., F.V., and L.D.; Writing — Review & Editing — A.I., A.M., F.V., and L.D.

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

      JEL Classification: M00, M31

      Received: 02.03.2022
      Accepted: 18.07.2022
      Published online: 20.07.2022

      How to cite this paper: Ismajli, A., Mustafa, A., Velijaj, F., & Dobrunaj, L. (2022). The impact of COVID-19 on consumer behaviour and online shopping: The case study in the developing country. Corporate Governance and Organizational Behavior Review, 6(3), 34–43. https://doi.org/10.22495/cgobrv6i3p3

      2022-07-20T13:58:32Z
       
  • The factors affecting consumer behavior on sustainable use intentions of
           financial technology payments
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      This study aims to empirically examine the influence of ease of use, security, economic benefits, and financial ability on the continuance usage intention of financial technology payment in Indonesia. Bank Indonesia (2017) states that financial technology can be categorized into five categories, namely: 1) payment system, 2) market support, 3) investment management and risk management, 4) loans, financing, and capital provision, and 5) other financial services. This research is quantitative with the type of survey research. The data source used is primary data obtained through an online questionnaire. The sample used was 385 respondents who were in the Jabodetabek, Indonesia, aged 18–45 years and had been using an e-wallet for at least 1 year with a sampling technique namely purposive sampling. The analytical method used is partial least square structural equation modeling (PLS-SEM) using SmartPLS software version 3.2.9. The results of this study conclude that ease of use, security, economic benefits, and financial ability simultaneously have a positive and significant influence on continuance usage intention of financial technology payment in Jabodetabek Indonesia. This shows that the easier it is to use, the more secure it is to use, economic benefits and financial ability will increase the consumer behavior on continuance usage intention of financial technology payment.

      Keywords: Ease of Use, Security, Economic Benefits, Financial Ability, Continuance Usage Intention, Financial Technology, Indonesia

      Authors' individual contribution: Conceptualization — M. and S.; Investigation — M. and G.S.; Writing — Original Draft — G.S.; Writing — Review & Editing — D.W.; Resources — A.E.

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

      JEL Classification: D21, G2, G4, H32, L2

      Received: 26.01.2022
      Accepted: 15.07.2022
      Published online: 19.07.2022

      How to cite this paper: Meiryani, Soepriyanto, G., Elvani, A., Wahyuningtias, D., & Samukri. (2022). The factors affecting consumer behavior on sustainable use intentions of financial technology payments. Corporate Governance and Organizational Behavior Review, 6(3), 19–33. https://doi.org/10.22495/cgobrv6i3p2

      2022-07-19T11:39:49Z
       
  • The effect of culture on risk-taking activities of banks
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      One of the topical issues under debate in bank governance is the effect of organizational culture on bank risk (Nguyen, Nguyen, & Sila, 2019; Srivastav & Hagendorff, 2016). We contribute to this discourse by examining the impact of organizational culture on the risk behavior of banks in South Africa. Using the generalized least squares (GLS) estimation which controls autocorrelation and heteroskedasticity, we found that banks with externally-oriented cultural values (create and compete) are more likely to take more credit risk whereas banks with an internally focused culture (collaborate) are less likely to take high risk. We, however, could not find evidence of the role of control-oriented culture on bank risk-taking activities. Our findings are robust to alternative specifications. Our results also show that remuneration (bonus deferment and clawbacks) moderates the relationship between culture and bank risk, particularly in banks with an external focus. Our evidence carries governance and regulatory implications.

      Keywords: Organizational Culture, Risk-Taking, Moderate, Banks, GLS, South Africa

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

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

      JEL Classification: G1, G21, G30, G32, M14

      Received: 24.01.2022
      Accepted: 14.07.2022
      Published online: 15.07.2022

      How to cite this paper: Gani, S., & Mashamba, T. (2022). The effect of culture on risk-taking activities of banks. Corporate Governance and Organizational Behavior Review, 6(3), 8–18. https://doi.org/10.22495/cgobrv6i3p1

      2022-07-15T11:12:36Z
       
  • Editorial: Encouraging research in organizational behavior to improve the
           corporate governance
    • "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 July 14, 2022.

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

      How to cite: Salcedo, N. U. (2022). Editorial: Encouraging research in organizational behavior to improve the corporate governance [Special issue]. Corporate Governance and Organizational Behavior Review, 6(2), 170–172. https://doi.org/10.22495/cgobrv6i2sieditorial

      2022-07-14T12:07:38Z
       
  • The impact of microcredits on consumer behaviour
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      This study tends to analyze the impact of microcredit on consumer spending in the case of Kosovo. Evidence from randomized evaluations in low- and middle-income countries shows that giving small loans in the form of microcredit did not lead to transformative impacts on income or long-term consumption on average, but it did help households better manage financial choices (J-PAL, 2018). In order to test the hypotheses in the study, the primary data was used, and the research tool for data collection used was the online questionnaire. The questionnaire was distributed on social media and cover a six-month time period for data collection. The respondents are chosen randomly as the questionnaire was administered online on the social network Facebook to a random sample of 219 participants. The study has used the SPSS for data processing and hypothesis testing. Typical microcredit contracts involve inflexibilities characterized by frequent periodic repayments without the option to restructure the same depending on emerging contingencies (Sett, 2020). The study concludes that interest rates and individual credits by the Kosovo residents, under our terms of analysis do not affect the realization of the monthly consumption expenditures in the case of Kosovo and thus do not have an impact on the consumer behavior towards their spending.

      Keywords: Family Loans, Family Budget, Interest Rates

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

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

      JEL Classification: A10, D10, E43

      Received: 09.03.2022
      Accepted: 26.06.2022
      Published online: 28.06.2022

      How to cite this paper: Bytyçi, S., Mustafa, A., Ziberi, B., & Bytyçi, E. (2022). The impact of microcredits on consumer behaviour [Special issue]. Corporate Governance and Organizational Behavior Review, 6(2), 307–317. https://doi.org/10.22495/cgobrv6i2sip15

      2022-06-28T11:37:14Z
       
  • The effect of strategic planning on the implementation of independent
           campus learning
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      This study was conducted to determine the strategic planning applied to teaching and learning strategies in independent campus learning programs that have been planned by the Ministry of Education and Culture of the Republic of Indonesia. This study uses a sample of the population in universities. The sample population is expected to provide a quality predictive value. The method used is descriptive quantitative research, using stratified data based on respondent stratification surveying several areas in East Java Province, Indonesia. This research is in line with what has been done by Hu, Liu, Chen, and Qin (2018) who answered the problems of higher education in China by applying different strategies to get careful planning in creating good outcomes for students and encouraging university progress and the quality of graduates. This study found that students' application of teaching and learning strategies can respond positively to the performance of the Freedom to Learn — Independent Campus (FLIC) by providing affective experiences to students in learning outside the classroom and directly entering the industrial world or creating entrepreneurial methods. This research contributes to encouraging the implementation of the Indonesian Ministry of Education policy in changing more effective learning methods by providing experiences outside the classroom.

      Keywords: Strategy Implementation, Teaching-Learning Strategy, Freedom to Learn, Independent Campus, Indonesia

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

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

      JEL Classification: D83, O21, R58

      Received: 05.01.2022
      Accepted: 22.06.2022
      Published online: 24.06.2022

      How to cite this paper: Ekasari, R., Rodli, A. F., & Arif, D. (2022). The effect of strategic planning on the implementation of independent campus learning [Special issue]. Corporate Governance and Organizational Behavior Review, 6(2), 300–306. https://doi.org/10.22495/cgobrv6i2sip14

      2022-06-24T12:11:40Z
       
  • The impact of internal financial determinants on the financial performance
           of listed mineral firms on the Vietnam Stock Exchange
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      This study aims to investigate the impact of internal financial factors on the financial performance of mineral firms listed on the Vietnam Stock Exchange. The research uses quantitative and qualitative methods to process the data collected. The results reveal that determinants of internal financial factors, including solvency, have a negative correlation with return on sales (ROS); firm growth rate (RG) has a positive correlation with ROS; capital structure influences the return on equity (ROE) positively, and capital structure negatively affects ROE; capital structure and DR have a negative impact on return on assets (ROA); current assets structure have a positive correlation with the ROA; CR has a negative impact on ROA; while firm RG and age have a positive correlation with ROA; the remaining determinants do not influence financial performance. Nhung, Daphné, and Huyen (2021) concluded that two variables consisting of total assets turnover ratio (ATR) and growth in sales significantly influence financial performance (FP) when it is measured by return on equity (ROE) or return on sales (ROS). However, this impact level of internal financial determinants is different. Finally, some suggestions are shown to enhance the financial performance of listed mineral firms in Vietnam.

      Keywords: Financial Factors, Financial Performance, Assets, Capital Structure, Mineral Firms

      Authors' individual contribution: Conceptualization — H.N.; Methodology — D.T.D. and V.H.P.; Resources — T.H.T.N. and Thi T.N.; Writing — Review & Editing — M.D.T.; Visualization — H.N. and Thu T.N.; Funding Acquisition — T.T.T.N. and Thi T.N.

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

      JEL Classification: M41, F65

      Received: 27.01.2022
      Accepted: 15.06.2022
      Published online: 17.06.2022

      How to cite this paper: Nguyen, H., Do, D. T., Nguyen, T. H. T., Nguyen, T. T. T., Tran, M. D., Nguyen, T. T., Pham, V. H., & Nguyen, T. T. (2022). The impact of internal financial determinants on the financial performance of listed mineral firms on the Vietnam Stock Exchange [Special issue]. Corporate Governance and Organizational Behavior Review, 6(2), 287–299. https://doi.org/10.22495/cgobrv6i2sip13

      2022-06-17T07:25:46Z
       
  • Innovative financial management model for private higher education
           institutions according to the Long-Term 20-Year Higher Education Plan
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      The purpose of this study is to 1) analyse innovative management elements for private higher education institutions within the context of the Long-Term 20-Year Higher Education Plan (2018–2037) (Office of the Higher Education Commission [OHEC], 2017) and 2) suggest new financial management models for private higher education institutions. The findings indicated that the management of private higher education institutions entailed five critical components: 1) general management, 2) academic management, 3) research management, 4) financial government, and 5) human resource management. Financial management, on the other hand, is at the core of administration. According to systemic management theory, the financial management model called the “7FM model” was designed. It is divided into four major components based on system theory and seven sub-components: input (FM1 — modern management and FM2 — revenue generation and customer management); process (FM3 — working capital management, FM4 — budget management, and FM5 — financial management and control); outcome (FM6 — a focus on results and creating value in finance, budgeting, and markets); and feedback (FM7 — report on the results of the development of innovative treasury management systems). The study argues that private higher education institutions should construct a financial organisational structure and strategy, reform and improve their financial system and revenue models, increase their competitiveness, and expand financial management research and training.

      Keywords: Innovative Financial Management Model, Long-Term 20-Year Higher Education Plan

      Authors' individual contribution: Conceptualization — N.S., T.N.-S., and P.A.; Methodology — N.S. and T.N.-S.; Validation — N.S. and P.A.; Formal Analysis — N.S. and T.N.-S.; Writing — N.S.; Investigation — N.S., T.N.-S., and P.A.; Resources — N.S.; Data Curation — N.S. and T.N.-S.; Supervision — N.S.; Project Administration — N.S.

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

      JEL Classification: G10, G14

      Received: 01.03.2022
      Accepted: 07.06.2022
      Published online: 10.06.2022

      How to cite this paper: Satityapong, N., Na-Soontorn, T., & Amornkitpinyo, P. (2022). Innovative financial management model for private higher education institutions according to the Long-Term 20-Year Higher Education Plan [Special issue]. Corporate Governance and Organizational Behavior Review, 6(2), 279–286. https://doi.org/10.22495/cgobrv6i2sip12

      2022-06-10T13:08:18Z
       
  • Negative reflections of nepotism on employees and obstacles in the process
           of institutionalization of family businesses
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      One of the most prominent problems faced by family businesses is the presence of nepotism. This study was conducted to find out if nepotism is present in local family businesses operating in Kosovo. It also aims to identify the negative reflections of nepotism on employees and the effects of nepotism on obstructing the institutionalization of family businesses. In this study, direct interviews were conducted with the managers of 10 family businesses who have no family ties with the founders of the business. The study was conducted with qualitative methods with the model of the case study, where the program MAXQDA 2020 was used for data analysis, which created codes and categories from the results of interviews. From the results of this study, it is understood that nepotism as a phenomenon is widespread in these enterprises. On the other hand, some of the negative reflections of nepotism on the managers and other employees of these family businesses have been identified as a result of the existence of nepotism. It is also understood that the existence of nepotism is an obstacle to the institutionalization of family businesses.

      Keywords: Family Businesses, Nepotism, Institutionalization

      Authors' individual contribution: Conceptualization — J.S., V.S., and D.L.; Methodology — J.S. and V.S.; Resources — J.S., V.S., and D.L.; Writing — Original Draft — J.S., V.S., and D.L.; Writing — Review & Editing — J.S. and V.S.; Visualization — J.S. and D.L.; Funding Acquisition — J.S. and V.S.

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

      JEL Classification: M10, M12, M51

      Received: 05.02.2022
      Accepted: 03.06.2022
      Published online: 07.06.2022

      How to cite this paper: Spahi, J., Shala, V., & Lima, D. (2022). Negative reflections of nepotism on employees and obstacles in the process of institutionalization of family businesses [Special issue]. Corporate Governance and Organizational Behavior Review, 6(2), 268–278. https://doi.org/10.22495/cgobrv6i2sip11

      2022-06-07T14:01:11Z
       
  • Contemporary review of corruption risk studies
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      This study presents a review of the studies on corruption risk in corporations. It highlights the antecedents of corruption risk, contributes additional knowledge on anti-corruption, and offers some suggestions for future research. Following Tranfield, Denyer, and Smart (2003), a literature search was done on corporate corruption risk and its related terminologies, theories, causes, and effects. In conducting the literature search, top-ranked journals of Science Direct, Springer Link, and Emerald, were used in the Scopus and Google Scholar search engines to find quality papers. The selected online published materials covered the period from 2013 to 2021. The review shows that prior studies have discussed the issue of corruption risk using different measurements and various theories. Also, this study reveals the causes and effects of corruption risk in corporations. This paper suggests a need for future research that will focus on corporate corruption risk, especially in the Malaysian context (Muhamad & Gani, 2020) due to minimal empirical research on corruption issues from a risk perspective. The aspects of corruption risk can become the foundation for effective and proactive community fraud prevention measures that can be implemented by policymakers, regulators, industry players, governments, and non-governmental agencies.

      Keywords: Literature Review, Corruption Risk, Anti-Corruption, Private Companies

      Authors' individual contribution: Conceptualization — S.H.; Methodology — H.M. and S.H.; Formal Analysis — H.M.; Writing — Original Draft — H.M. and S.H.; Writing — Review & Editing — H.M. and S.H.; Supervision — S.H. and M.M.A.; Project Administration — S.H. and M.M.A.

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

      Acknowledgements: The Authors acknowledge the financial support received from Ministry of Higher Education (Bahagian Biasiswa, Kementerian Pengajian Tinggi), Malaysia and Universiti Sains Islam Malaysia (USIM). Finally, we thank the Faculty of Accountancy, Universiti Teknologi MARA, Malaysia for giving us the support needed for this research work.

      JEL Classification: M14, M41, M42, M48

      Received: 24.02.2022
      Accepted: 30.05.2022
      Published online: 31.05.2022

      How to cite this paper: Marzuki, H., Hasnan, S., & Ali, M. M. (2022). Contemporary review of corruption risk studies [Special issue]. Corporate Governance and Organizational Behavior Review, 6(2), 255–267. https://doi.org/10.22495/cgobrv6i2sip10

      2022-05-31T12:45:15Z
       
  • The impact of capital structure on the enterprise value: Approaching by
           threshold regression
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      The paper examined the impact of capital structure (CP) on the firm value in Vietnam. The study applies the threshold regression model of Hansen (1999, 2000). We considered if there existed a threshold of CP and how CP affected the firm value at each threshold. Research data included 440 listed enterprises on the Vietnam stock market from 2011 to 2020. The findings have found that CP was inversely related to the firm value, which was determined at three different thresholds. In addition, the size of the business had a positive relationship with firm value and the growth rate of revenue had a reverse relationship at a low level to firm value. However, when testing with short-term liabilities and debt ratios, there is no threshold. This study comprehensively examined CP's impact on the value of non-financial enterprises and for each particular industry. This study was conducted in listed companies on the Vietnam stock market — an emerging economy that demonstrated the reverse impact of CP on firm value.

      Keywords: Capital Structure, Firm Value, Threshold Regression

      Authors' individual contribution: Conceptualization — D.H.H. and H.N.D.; Methodology — H.N.D.; Validation — V.V.T.T.; Writing — Original Draft — V.V.T.T.; Writing — Review & Editing — D.H.H. and H.N.D.; Visualization — V.V.T.T.; Supervision — D.H.H.; Project Administration — D.H.H.

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

      JEL Classification: G00, G01, G30

      Received: 21.02.2022
      Accepted: 27.05.2022
      Published online: 30.05.2022

      How to cite this paper: Hung, D. H., Dang, H. N., & Thuy, V. V. T. (2022). The impact of capital structure on the enterprise value: Approaching by threshold regression [Special issue]. Corporate Governance and Organizational Behavior Review, 6(2), 247–254. https://doi.org/10.22495/cgobrv6i2sip9

      2022-05-30T12:52:17Z
       
  • Disparities in banking information transparency in Southeast Asian
           countries
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      As the banking industry has an inevitable position in the economy, more information transparency is always required (Nguyen, Nguyen, Hoang, & Tran, 2020). Being transparent not only helps the banking system to develop sustainably but also constructs a basis for investors, regulators, and depositors to build their trust in banks (Le & Truong, 2019). This comparative research marks the first attempt in measuring and contrasting information disclosure and transparency within Vietnamese, Thai, and Singapore commercial banks. In doing so, we employ the S&P's transparency and disclosure (T&D) index to investigate the disclosure and transparency of Vietnam, Thailand, and Singapore. The results indicate that there is a clear disparity between the level of Vietnamese commercial banks' information transparency compared with other countries in the region, while the transparency score is the lowest regarding non-financial information including investors' rights, board remuneration, and process. Results of this study call for improvement in information transparency in Vietnamese commercial banks. Another implication is that the size of the bank has a positive relationship with the amount of T&D, with larger banks having better total T&D ratings. This will increase the need for smaller banks to improve their T&D in order to continue to grow sustainably.

      Keywords: Information Transparency, Banking, Disclosure, S&P Disclosure Index

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

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

      JEL Classification: G21, M41

      Received: 14.01.2022
      Accepted: 24.05.2022
      Published online: 26.05.2022

      How to cite this paper: Nguyen, M. P., Hoang, T. T. H., Phan, A., & Tran, M. D. (2022). Disparities in banking information transparency in Southeast Asian countries [Special issue]. Corporate Governance and Organizational Behavior Review, 6(2), 236–246. https://doi.org/10.22495/cgobrv6i2sip8

      2022-05-26T13:18:12Z
       
  • Law in the tax legal system, income inequality and economic growth: An
           empirical estimation
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      The law on the tax system is of great interest when we discuss income inequality and economic growth. The understanding and interpretation of the purpose of taxes are closely related to the rule of the role of the state as the expansion of the role of the state increases the need for monetary means by which the state meets public needs and which in itself constitute public revenues (Bardho, 2022). This study aims to highlight the impact of income inequality and economic growth in the case of North Macedonia. The distribution of income and the average level of income in a developing country is the key factor for social wellbeing. Countries, where income inequality is decreasing, grow faster than those with rising inequality (OECD, 2014). The data used are time series data and cover the period 1997–2019. This study uses data from World Development Indicators (WDI) and sheds light on the factors, which impact income inequality using multiple regression analyses. This study employs the OLS regression analysis in order to estimate the variables that affect income inequality and economic growth. It is concluded that the positive Gini coefficient approves the Kuznets hypothesis and the pro-inequality theory which means that in the first phase of countries' development, income inequality is expected to be positively linked to economic growth. The study suggests that economic growth, if the benefits of growth are evenly distributed, has a positive effect on reducing income inequality.

      Keywords: Tax Law, Income Inequality, Gini Coefficient, Income Distribution, Social Welfare, Growth

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

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

      JEL Classification: A1, B22, C01

      Received: 23.02.2022
      Accepted: 23.05.2022
      Published online: 24.05.2022

      How to cite this paper: Selimi, G., Ibraimi, X., & Ziberi, B. (2022). Law in the tax legal system, income inequality and economic growth: An empirical estimation [Special issue]. Corporate Governance and Organizational Behavior Review, 6(2), 230–235. https://doi.org/10.22495/cgobrv6i2sip7

      2022-05-24T13:34:23Z
       
 
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