Management
Parmis Katebi; Saeid Ehdaie; Hosein Jalilian
Abstract
The main goal of this study was to analyze the relationship between competitive intelligence (CI) and strategic decision-making and its six aspects such as quality, agility, flexibility, integration, effectiveness and efficiency in small and medium-sized food enterprises in Iran. This was an empirical ...
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The main goal of this study was to analyze the relationship between competitive intelligence (CI) and strategic decision-making and its six aspects such as quality, agility, flexibility, integration, effectiveness and efficiency in small and medium-sized food enterprises in Iran. This was an empirical study in which we searched to prove that competitive intelligence elevates the process of managing and making important decisions to a higher level. In this study, a conceptual model was developed to demonstrate the effect of CI on strategic decisions. The statistical population estimated at 90 senior managers from top small and medium-sized food enterprises in Iran, and based on the Cochran formula, the sample of this research included 73 managers of the SMEs in Iran food industry We used factor loading, path analysis, t-value, and Probability value (p-value) to analyze the data. The study's results indicated that CI could help with strategic decisions and significantly affect considered strategic decision's sides. Based on the t-value’s findings, CI had the most impact on the quality, flexibility, and effectiveness of the strategic decision-making, 15.139, 12.868, and 11.641, respectively. Therefore, CI acts as a support system to develop strategic decisions.
Management
Sunday Oseiweh Ogbeide; Sunday Nosa Ugbogbo
Abstract
This study investigated the awareness, perceptions and satisfaction of bank customers over Islamic bank products and services within the Benin metropolis. The specific objectives of the research were to examine the relationship between awareness and Islamic bank products and services; find out if customers’ ...
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This study investigated the awareness, perceptions and satisfaction of bank customers over Islamic bank products and services within the Benin metropolis. The specific objectives of the research were to examine the relationship between awareness and Islamic bank products and services; find out if customers’ perception affects Islamic banks’ products and services; and investigate if there is a relationship between customers’ satisfaction and Islamic bank products and services in Nigeria. Structured questionnaires were used to elicit responses from one hundred respondents. The data collected was analyzed using the ordinary least squares (OLS) multivariate regression estimation method. Findings from the analyses revealed that customers’ awareness and satisfaction exerted negative and non-significant influence on Islamic banking products and services. Customers’ perception about Islamic banking products and services was positive and not significant. The study therefore recommends that operators and regulators of Islamic banks need to pay due attention to public awareness and perception with a view to enhancing patronage of the Islamic banking products and services and enabling the sector to effectively compete with its already well-established conventional counterpart.
Management
JunWan Chee; Rashad Yazdanifard
Abstract
This study intended to fill the gap of defining four different facets pertaining to which factors consumers perceived when fulfilling their Korean food cravings. Primary factors that are directly linked with the consumer consideration when selecting the Korean restaurant are surveyed and analysed. The ...
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This study intended to fill the gap of defining four different facets pertaining to which factors consumers perceived when fulfilling their Korean food cravings. Primary factors that are directly linked with the consumer consideration when selecting the Korean restaurant are surveyed and analysed. The research results can be used by owners or managers of Korean restaurant to enhance their current performance, services, and products by transforming business strategy in accordance with consumers’ preference perception. This research also enlightens managers from the different industrial sector to adopt the proposed strategies to increase the business success rate. To complete the research, a positivism quantitative research paradigm and a deductive research approach were selected. 100 sample size of consumers from Selangor and Kuala Lumpur were selected through snowball sampling. The statistical analysing method applied are one sample t-test, ANOVA and Pearson Correlation and the research variables are quality of food, customer service, menu selection, reputation, cleanliness, and ambience. This study showed that the relationship between gender and purchase intention are statistically significant however ANOVA results proved no significant value result hence the test failed to reject the null hypothesis. On the other hand, it is concluded from the findings that there is no statistical relationship between age, gender, and ethnicity while making purchase decision for any Korean restaurant in Selangor and Kuala Lumpur. The findings revealed that Malaysians have become highly interested in Korean food and generally prefer ramen, chigae, chimek and samgyupsal as their food choice. In addition, the report pointed out that among the 11 street foods, the most used term is "spicy", reflecting Malaysians' love for Korean food. Moreover, the factors perceived by customers hold greater significance for making a purchase decision for them regardless of the nature of the business.
Accounting
Javad Forouzandeh; Arezoo Aghaei Chadegani
Abstract
Conflict of interests between shareholders and managers and other problems have led to the creation of corporate governance mechanisms. But, firms’ performances and the effect of corporate governance mechanisms on firm performance are still of interest to researchers. The objective of this study ...
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Conflict of interests between shareholders and managers and other problems have led to the creation of corporate governance mechanisms. But, firms’ performances and the effect of corporate governance mechanisms on firm performance are still of interest to researchers. The objective of this study is to investigate the effect of internal audit formation history and audit committee formation history on the company's performance and also to investigate the moderating effect of firm age on these relationships. The population in this research includes all the companies listed on the Tehran Stock Exchange during 2018 to 2022, and the sample includes 120 companies. Research data were analyzed through multivariate regression model and by Stata software. The results show that the internal audit formation history has a positive and significant effect on the company's performance and also the audit committee formation history has a positive and significant effect on company’s performance. The results also show that firm age is a positive and significant effect on company’s performance. Moreover, the results show that firm age has no significant effect on the relationship between the internal audit formation history and the company's performance, but firm age has a positive effect on the relationship between the audit committee formation history and the company's performance.
Sajedeh Hasanian; Seyed Mohammad Hossein Hojjati
Volume 3, Issue 8 , August 2016, , Pages 502-519
Abstract
Suppliers are critical component to an organization that can greatly affect the performance of the organization and its product. Through these various effects, a revision is essential in supplier selection strategies. In this paper, a framework for supplier selection criteria in "LARG" (Lean, Agile, ...
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Suppliers are critical component to an organization that can greatly affect the performance of the organization and its product. Through these various effects, a revision is essential in supplier selection strategies. In this paper, a framework for supplier selection criteria in "LARG" (Lean, Agile, Resilient and Green) supply chain based on a literature review is proposed. A fuzzy method is used to evaluate suppliers, based on the determined criteria and calculate the weight of them. To our knowledge, this is the first effort to present a comprehensive framework for supplier selection criteria in "LARG" supply chain. In order to validate and demonstrate the applicability of the framework, a numerical example is presented. The result shows the framework is applicable to organizations and manufacturing institutions as well as their supply chains.
Accounting
Vincentia Audri Senduk; Dyna Rachmawati
Abstract
CV. Ladang Berkat Abadi is a company in Surabaya that has a brand called Flooring Parquete. Flooring Parquete is engaged in wood floor retail. As one of the businesses engaged in services, of course, it requires special attention to the quality of service provided to its customers. This study aims to ...
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CV. Ladang Berkat Abadi is a company in Surabaya that has a brand called Flooring Parquete. Flooring Parquete is engaged in wood floor retail. As one of the businesses engaged in services, of course, it requires special attention to the quality of service provided to its customers. This study aims to analyze the control of indicators / dimensions of service quality owned by Flooring Parquete in providing service quality. The five indicators are the dimension of physical evidence, the dimension of reliability, the dimension of responsiveness, the dimension of assurance, and the dimension of empathy. This study uses an intrinsic case study approach. There are 2 data sources used, namely primary data in the form of interview results and secondary data in the form of e-guarantee data and material needs miscalculation data. The data analysis technique used is the PDCA method. The results showed that Flooring Parquete has met 3 of the 5 dimensions of service quality. The dimensions that have been fulfilled are the dimension of physical evidence, the dimension of guarantee, and the dimension of empathy. The unmet dimensions are the reliability dimension and the responsiveness dimension. In the dimension of reliability, Flooring Parquete has problems with the ability of employees to provide accurate calculations of material needs. Meanwhile, in the dimension of responsiveness, the problem that occurs is the slow response from employees when customers consult. This can result in a decrease in the level of credibility of Flooring Parquete towards its customers.
Economics
Laban Gasper; Enid Kebby Ernest
Abstract
Consumer price index (CPI) is a socioeconomic statistic that tracks changes over time in the average price of consumer goods and services such as household purchases of fuel, transportation, food and so on that consumers buy, use, or pay for. The purchasing power of everyone is impacted by rising costs, ...
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Consumer price index (CPI) is a socioeconomic statistic that tracks changes over time in the average price of consumer goods and services such as household purchases of fuel, transportation, food and so on that consumers buy, use, or pay for. The purchasing power of everyone is impacted by rising costs, especially if salaries stay the same. Our ability to purchase more things with our TZS reduces when the CPI increases more quickly than earnings, which has an impact on our cost of living. The aim of this study is to use the CPI monthly data from IMF website for the period from Jan 2010 to Dec 2022 to develop a forecasting model by using Holt Winter’s approach. Holt Winter's model based on four equations and popularly known as Triple exponential smoothing is commonly used in forecasting data with trends and seasonality. Holt Winter’s model is composed of four equations relating to level, trend, seasonal and forecast. The results revealed that the Holt winter’s model with smoothing parameters, 0.9 for level, 0.12 for trend, and 0.03 for seasonal was the best model in forecasting Consumer Price Index. The CPI for Tanzania is predicted for the next eighteen months and it has been observed that the trend of CPI is likely to increase in the next eighteen months.
Economics
Nastaran Shahvari
Abstract
Considering the emotional behavior of investors in the cryptocurrency market, this paper comprehensively explores the sophisticated relationship between Bitcoin investor sentiment and gold price movements. The purpose of this study is to examine the impact of the gold price on investor sentiment of Bitcoin ...
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Considering the emotional behavior of investors in the cryptocurrency market, this paper comprehensively explores the sophisticated relationship between Bitcoin investor sentiment and gold price movements. The purpose of this study is to examine the impact of the gold price on investor sentiment of Bitcoin market traders and investors using monthly data from August 2020 to August 2022. The impact of oil prices on investor sentiment was examined using the Pooled Mean Group (PMG) method. The PMG approach considers short-term and long-term relationships between series and provides reliable results in the context of dynamic heterogeneous panel models. PMG implementations in all models show the short-term and long-term impact of the gold price on investor sentiment. The results also suggest that gold prices are positive and significant in the long run across all models, and that behavioral factors such as consumer sentiment and global economic stability are important in controlling gold prices at shorter time resolutions. Precious metals have had a positive impact on the Bitcoin market,
Accounting
Seyed Hossein Sajadi; Mohammad Hossein Safarzadeh Bandari; Hadise Azizzadeh Herouzi
Abstract
Professional skepticism is an integral part of successful auditing. The trait of professional skepticism has been identified in psychological research as an enduring personality trait. This study aimed to investigate the prediction of professional skepticism components based on the Big Five personality ...
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Professional skepticism is an integral part of successful auditing. The trait of professional skepticism has been identified in psychological research as an enduring personality trait. This study aimed to investigate the prediction of professional skepticism components based on the Big Five personality traits of auditing partners of the Iranian Association of Certified Public Accountants (IACPA). To that end, the participants consisted of 231 male auditing partners. Our research results suggest that personality traits, including extroversion, agreeableness, conscientiousness, and openness to experience, positively predict the professional skepticism components, including a search for knowledge, self-esteem, interpersonal understanding, autonomy, and a questioning mind. Neuroticism negatively predicts the professional skepticism components mentioned. Also, extroversion, agreeableness, conscientiousness, and openness to experience negatively predict suspension of judgment. Neuroticism positively predicts the suspension of judgment. These findings can aid audit firms in the recruitment procedure of auditors and assist accounting and auditing educators in guiding students in their career tracks.
Management
Pamela Akinyi Oyieyo; Charles M Rambo; Anne Ndiritu
Abstract
PPP projects are aimed at finding solutions to public problems by taking advantage of resources in the hands of public sector by combining the strengths in public and private sectors to solve problems that members of public face. The purpose of this study was to assess the Influence of Managerial Skills ...
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PPP projects are aimed at finding solutions to public problems by taking advantage of resources in the hands of public sector by combining the strengths in public and private sectors to solve problems that members of public face. The purpose of this study was to assess the Influence of Managerial Skills on Completion of PPP Projects: A Case of Sondu-Miriu Power Project in Kenya. The researcher adopted a correlational design where purposive sampling technique was adopted to select 39 management staff who were administered with questionnaires face to face or by mail. Mean and standard deviation were used for descriptive analysis while Pearson correlation was used for inferential purposes. The study found that delegating work to people with time to complete tasks moderately improves on completion of PPP projects. Further, following up on team members whose behaviors might impact projects negatively highly improves completion of PPP projects in terms of quality, time and cost. The study concludes that managerial skills strongly positively influence completion of PPP projects. The study recommends that, during implementation of PPP, selection of managers should be critically done to ensure that candidates with proven records and abilities are selected to implement the project.
Management
Muhammad Babar Iqbal; Jianxun Li; Shahina Qurban Jan
Abstract
The self-directed career attitude involves assuming responsibility and authority over one's career trajectory and actively directing one's professional development. This study examines the impact of self-directed career attitude (SDCA) on organizational citizenship behavior (OCB). This study also examines ...
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The self-directed career attitude involves assuming responsibility and authority over one's career trajectory and actively directing one's professional development. This study examines the impact of self-directed career attitude (SDCA) on organizational citizenship behavior (OCB). This study also examines the mediating role of trust between the self-directed career attitude and OCB. Four hypothesis was developed to test the direct and indirect relationship. Primary data was collected through a questionnaire and analyzed through partial least square structural equation modeling. The SPSS was used to analyze the demographic information. The underpinning theory used in this study was self-determination theory. The test results show the positive direct relationship of SDCA, OCB and trust. The results also show the significant positive mediating effect of trust between SDCA and OCB. This research contributes to comprehending the mechanisms and consequences of behavior on human resources, which is essential for effective career management and developing appropriate HR policies.
Ali Mobini Dehkordi; Parisa Fataei; Ahmad Hossein Fataei
Volume 3, Issue 11 , November 2016, , Pages 664-671
Abstract
This research by identifying and classifying finance sources can largely contribute in releasing companies’ finance challenges and prevent bankruptcy. The paper first identified various finance sources following reviewing the finance and investment literature; then, final classification provided ...
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This research by identifying and classifying finance sources can largely contribute in releasing companies’ finance challenges and prevent bankruptcy. The paper first identified various finance sources following reviewing the finance and investment literature; then, final classification provided in term of what sources was more used in active food industries firms. Research statistical population consisted of senior executives of growing companies operating in food industry in Tehran. Research participants included 12 senior executives selected by convenience sampling method. Research methodology initially reviewed the literature and offered an elementary framework; then, it semi structurally interviewed managers, and finally analyzed findings through using Atlas software. Research findings show that finance is a critical success factor in firms; further, debt-based finance sources, capital-based, credits-based, entrepreneurial finance sources, and private sources are the most critical finance sources in order. Applying research findings causes forming a coherent finance thought in national food industries managers, it also paves the way for academic and scientific studies. If managers properly identify and utilize finance sources, finance source operations and fundraising may develop at national level.
Management
Nasim Bagheripour Salamat; Maryam Pournasir Roudbaneh
Abstract
The main purpose of this research is to identify the concerns of Digikala's online customers during Corona Crisis, which has been discussed and shared among Twitter users. This study collects hashtag-based tweets related to digital goods that cover the 2020 period. To analyze the tweets, text analytical ...
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The main purpose of this research is to identify the concerns of Digikala's online customers during Corona Crisis, which has been discussed and shared among Twitter users. This study collects hashtag-based tweets related to digital goods that cover the 2020 period. To analyze the tweets, text analytical methods such as thematic modeling, emotion analysis, and word clouds are used. In this way, the most important topics discussed on Twitter have been discovered, then customer dissatisfaction has been determined. Afterward, the obtained results were compared with previous in the field of online retail services. Further, noticed that the trend of unforeseen trending hashtags related to digital goods in the last year, which identifies other factors that users are discussing. This study gives us an insight into how the brand operates in the Covid-19 crisis. Analysis of this information can be used to improve online retail services and access to customer needs.
Accounting
Hamidreza Hajeb; Mohammad Banafi
Abstract
The purpose of this study is to design a model to predict the efficiency of inventory management to help creditors and actual and potential investors and other stakeholders to avoid major losses in the capital market. For this reason, 137 companies listed on the Tehran Stock Exchange during the 10-years ...
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The purpose of this study is to design a model to predict the efficiency of inventory management to help creditors and actual and potential investors and other stakeholders to avoid major losses in the capital market. For this reason, 137 companies listed on the Tehran Stock Exchange during the 10-years period 2012-2021 were examined. In this study, the predicting variables of institutional ownership, managerial ownership, corporate ownership, ownership concentration, board size, percentage of non-executive board members, and duality of CEO (Chief Executive Officer) role have been used. The efficiency of inventory management was predicted using a three-layer perceptron artificial neural network with the Backpropagation of Error algorithm. Finally, a network with the mean squared error of 0.360, 0.428, 0.261 and 0.353, respectively for training data, validation, test and total data and a coefficient of determination of more than 72%, as the best network Selected.
Economics
Ben Asuelimen Ijie; Michael Omohimi Iyoriobhe
Abstract
This study examines the influence of the Nigeria Agriculture Promotion Policy (APP) on the economic performance of small-scale palm oil marketers in Edo State. Employing a mixed-methods approach, data were collected from 110 palm oil markers across 11 local government areas (LGAs) in three senatorial ...
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This study examines the influence of the Nigeria Agriculture Promotion Policy (APP) on the economic performance of small-scale palm oil marketers in Edo State. Employing a mixed-methods approach, data were collected from 110 palm oil markers across 11 local government areas (LGAs) in three senatorial districts in Edo State. Quantitative data obtained through questionnaires were analysed using descriptive statistics. Results reveal that the APP effectively enhanced the economic performance of palm oil marketers. Small-scale marketers experienced a significant income increase of 27.7%, rising from N445,072.73 in 2015 to N568,395.45 in 2021. However, the study identified certain limitations of the APP, such as the absence of regular training or skill development programs for marketers and limited access to loan facilities for procuring more efficient palm oil production machinery. These findings hold crucial implications for Nigeria's agricultural policies. The study recommends expanding market linkages at the macro level by promoting micro, small, and medium enterprises that facilitate profitable interactions between input suppliers, producers, processors, marketers, and other stakeholders within the palm oil value chains. Addressing these recommendations can foster the sustainable development of the agricultural sector in Nigeria.
Management
Emmanuel Brobbey; Michael Owusu Appiah; Tracy Oppong Mensah; Emmanuel Asafo Adjei
Abstract
In emerging nations like Ghana, unemployment has grown to be a serious worry for graduates. According to this perspective, the majority of graduates are recommended to start their own businesses rather than wait for positions from the government. This paper aims to examine the entrepreneurial intentions ...
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In emerging nations like Ghana, unemployment has grown to be a serious worry for graduates. According to this perspective, the majority of graduates are recommended to start their own businesses rather than wait for positions from the government. This paper aims to examine the entrepreneurial intentions among University students, using variables such as Motivation, Family Background, Entrepreneurship Education and External Factors. This is a cross-sectional study where the results were based on the outcomes of a survey among the University of Cape Coast, school of Business students (n=130). Inferential statistical procedures such as the Pearson Product-Moment correlation test, Multiple Regression and Stepwise Regression Analysis were used to assess the study's specific aims and tested the four main hypotheses. The results indicated that all variables but Family Background positively influence students’ entrepreneurial intentions and that Motivation is statistically significant in analyzing the factors that significantly affect the students’ entrepreneurial intentions. Hence, more emphasis should be based on motivating the students both within and outside to enable them develop entrepreneurial mindsets. The study suggests that policymakers should focus on encouraging student entrepreneurship as it will be a proper management to deal with the severe unemployment issue in emerging countries, especially Ghana.
Accounting
Saeed Pakdelan; Alireza Azarberahman; Sara Akbari; Jalal Azarberahman
Abstract
Risk disclosure refers to providing information to the user to inform of any opportunities or threats .Theoretically, disclosure mainly aims to reduce the information asymmetry as well as investor uncertainty, thereby indirectly lowering the equity cost. An advantage of risk disclosure is its effectiveness ...
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Risk disclosure refers to providing information to the user to inform of any opportunities or threats .Theoretically, disclosure mainly aims to reduce the information asymmetry as well as investor uncertainty, thereby indirectly lowering the equity cost. An advantage of risk disclosure is its effectiveness in reducing the equity cost. Therefore, risk disclosure can help decrease investor uncertainty, thus diminishing the equity cost. This project mainly investigates the relationship between risk reporting and cost of capital in 174 firms listed on the Tehran Stock Exchange for the period 2012-2018. This is an applied research study in terms of purpose and descriptive-correlational in terms of methodology. In this study, the variable of risk disclosure was collected by analyzing the content of financial statements, explanatory notes, and board of director reports. The cost of capital was calculated in three ways: cost of debt, cost of ordinary shares, and weighted average cost of capital (WACC). Thus, the relationship between risk disclosure and cost of capital was examined in the form of three individual hypotheses. The results demonstrated no significant relationship between risk disclosure and cost of debt; therefore, the first hypothesis is rejected. It was also suggested that there is a statistically significant negative relationship between risk disclosure and cost of common equity; thus, the second hypothesis was confirmed. Finally, risk disclosure appeared to have a statistically significant negative relationship with WACC; therefore, the third hypothesis was confirmed.
Management
Mohammad Mizenur Rahaman; Shamim Al Aziz Lalin; Sakufa Chowdhury; Syed Towfiq Mahmood Hasan
Abstract
Firms, regardless of their nature, are focused on improving their quality. Different factors have been identified by the previous researchers that influence the employee performance (EP). Work-life balance (WLB) is encouraged as an inclusive policy, directed at all workers to achieve a more harmonious ...
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Firms, regardless of their nature, are focused on improving their quality. Different factors have been identified by the previous researchers that influence the employee performance (EP). Work-life balance (WLB) is encouraged as an inclusive policy, directed at all workers to achieve a more harmonious balance between their work responsibilities and their personal responsibilities and interests. This study offers new insight into the implications of regulatory changes on the organizational policies related to WLB for improving EP from a developing country like Bangladesh. The main purpose of the study is to investigate the interfacing relationship between WLB and EP in the private commercial banks in Bangladesh. This study reviewed previous literature to find different empirical and theoretical contributions in establishing WLB and EP. The study mainly used a quantitative research method to explore the current scenario of WLB, identify the factors that affect the WLB, and finally measure the level of impact of the WLB on the EP in the banking industry of Bangladesh. Total 325 bankers were selected conveniently from different branches of the top ten selected banks. SPSS and smart PLS were used to analyze data. Descriptive statistics and SEM analysis were employed in the study. This study argues that when there is an association among the factors of WLB, there is the likelihood that the EP of the organization will be improved. Hence the study concludes that the banking industry needs to improve WLB position, which will ultimately improve organizational performance through EP.
Accounting
Ibrahim Mallam Fali; Daniel Orsaa Gbegi; Philip Jehu
Abstract
Past studies have presented inconclusive results on the relationship between profitability and firm value, there is a need to take into consideration a moderating variable to strengthen the relationship. This study therefore, introduces dividend policy as moderator to examine its effect on the relationship ...
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Past studies have presented inconclusive results on the relationship between profitability and firm value, there is a need to take into consideration a moderating variable to strengthen the relationship. This study therefore, introduces dividend policy as moderator to examine its effect on the relationship between profitability and firm value of listed deposit money banks in Nigeria. The study adopted the Ex Facto-research design and the study used ten years, from 2012 to 2021. The study's population consisted of 15 listed banks on the floor of the Nigeria Exchange Group, and 12 were selected as study samples after filtering time frame. Secondary data were collected from audited financial report and accounts of the sample banks and the Nigeria Exchange Group's website. STATA was used to analyze the data, and the results revealed a negative direct link between profitability as assessed by return on assets and return on equity and firm value as measured by market value added. Furthermore, a higher dividend policy ratio strengthens the relationship between profitability and firm value. We add evidence that the dividend policy acts as a pure moderator in the banking industry. However, based on the findings, it is suggested that the regulatory authorities develop post-dividend payment legislation that can effectively contribute to the firm's dividend policy decision. The findings highlight the importance of profitability and dividend policy in maximizing corporate value in the banking industry.
Management
Muhammad Babar Iqbal; Jianxun Li; Shahina Qurban Jan; Tribhuwan Kumar Bhatt
Abstract
The self-directed career attitude encompasses the willingness to take ownership and control of one's career path and actively steer one's professional growth and advancement. The present study aims to investigate the influence of self-directed career attitude (SDCA) on employee job satisfaction (EJS). ...
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The self-directed career attitude encompasses the willingness to take ownership and control of one's career path and actively steer one's professional growth and advancement. The present study aims to investigate the influence of self-directed career attitude (SDCA) on employee job satisfaction (EJS). This study additionally investigates the mediating function of leadership in the relationship between self-directed career attitude (SDCA) and employee job satisfaction (EJS). Four hypotheses were formulated in order to examine both the direct and indirect connections. The primary data was obtained by administering a questionnaire and then analyzed using partial least squares structural equation modeling. The demographic information was analyzed using the statistical package for the social sciences. The theoretical framework employed in this study was self-determination theory. The test results indicate a significant positive correlation between SDCA, leadership, and EJS. The findings also suggest a noteworthy positive mediating influence of leadership in the relationship between SDCA and EJS. This study aims to enhance our understanding of the causes and outcomes of human behavior on human resources, hence playing a crucial role in facilitating efficient career management and formulating suitable HR policies.
Management
Samira Sadat Ebnerasoul; Seyed Jalal Moosavi Bazargan
Abstract
This research aims to investigate whether smartphone brands have gender from the perspective of Iranian users and examine the relationship between different genders of smartphones and brand equity with mediating role of customer loyalty. This is a quantitative study that uses inferential statistics to ...
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This research aims to investigate whether smartphone brands have gender from the perspective of Iranian users and examine the relationship between different genders of smartphones and brand equity with mediating role of customer loyalty. This is a quantitative study that uses inferential statistics to evaluate hypotheses. A standardized questionnaire with 26 questions was used as the research instrument. The statistical population consisted of users of the six most widely-used smartphone brands in Iran (Samsung, Apple, Xiaomi, Huawei, Sony and Nokia), who could participate in the online survey through social networks (Instagram, WhatsApp, and Telegram). The simple random probability sampling method involved 472 samples. Smart PLS version 3 and SPSS version 26 were used to analyze the data. The research was carried out from June 2022 to February 2023. The results show that smartphones have gender from the perspective of Iranian users. Brand femininity and masculinity correlate significantly and positively with customer loyalty to smartphones. Customer loyalty has a significant and positive relationship with brand equity in smartphones. Both brand femininity and masculinity increase brand equity through customer loyalty, with brand femininity having a more significant impact on brand equity than brand masculinity. The biological gender of smartphone users has no relationship with customer loyalty and does not affect their perception of brand femininity and masculinity.
Accounting
Mojtaba Ghanbarzadeh
Abstract
The term business model (BM) is one of the topics that has recently been addressed in the area of accounting literature and seeks to explore how to improve the information content of financial statements. The present study is a qualitative research, in the first step in order to collect qualitative ...
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The term business model (BM) is one of the topics that has recently been addressed in the area of accounting literature and seeks to explore how to improve the information content of financial statements. The present study is a qualitative research, in the first step in order to collect qualitative data, a framework for semi-structured queries with experts was developed after examining the scope of financial reporting literature and business model. Subsequently, 23 well-known academic and executive experts in the field of financial reporting and business were selected through purposeful sampling (snowball). The transcribed interviews were coded in the second phase using inductive thematic analysis. In inductive theme analysis, patterns emerge during the analysis by placing open source or sub-themes together in one main theme. In summary, in the current study out of a total of 350 open source codes and 24 sub-themes, 6 main themes were identified as transparency and narrative, social accountability, users, key drivers, justice and fairness in reporting and presentation and disclosure. All of these are as components of financial reporting based on the concept of business model. Financial reporting and information disclosure are important management tools for effectively transferring information to stakeholders. Reliable and timely financial reporting enables individuals to accurately assess their future prospects. Therefore, by re-engineering the financial statements, six key components of financial reporting, inspired by the business model approach, can be a major step in re-engineering financial statements to improve the information content of financial statements.
Accounting
Erlin Tirta Winata
Abstract
Inventory plays an important role in almost all organizations, whether in trade, services, or manufacturing. When an organization fails to control its inventories, the impact it will face is an inflated or inadequate inventory, loss of customers, decreased competitiveness of the company, and loss of ...
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Inventory plays an important role in almost all organizations, whether in trade, services, or manufacturing. When an organization fails to control its inventories, the impact it will face is an inflated or inadequate inventory, loss of customers, decreased competitiveness of the company, and loss of revenues. If this continues to happen, it will affect the business continuity (going concern) of an organization. This study aims to improve comprehension related to audit operational in inventory management CV. X in Bali. The paradigm used in this study is qualitative descriptive, with data collected using semi-structured interview methods, observation, and document analysis. The results show that the company has been facing some problems, such as an inadequate consignment system, no stock cards in finished goods, awful semi-finished goods storage, forecasting errors in purchasing imported inventory, lateness in delivering the goods, and natural disasters. The existence of the operational audit aims to evaluate the company’s performance in inventory management with regard to effectiveness, efficiency, and economy, so the company can improve its performance.
Accounting
Akbar Mohammadi; Sahar Babaei
Abstract
In the new generation of entrepreneurial and community-based universities, their role in solving social issues and socializing has become much more essential. If universities and scientific institutions want to take action in this direction more than before, it is necessary to gain an accurate understanding ...
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In the new generation of entrepreneurial and community-based universities, their role in solving social issues and socializing has become much more essential. If universities and scientific institutions want to take action in this direction more than before, it is necessary to gain an accurate understanding of the insights and dimensions of social responsibility in research and innovation. In this study, we seek the main concepts in the field of Responsible Research and Innovation (RRI). We have opened the black box of it through systematic literature review(SLR) and Scientometrics Analysis(SA). This study shows that the Responsible Research and Innovation concept has been evolving in recent years with the development of scientific concepts such as social innovation, corporate social responsibility, and university social responsibility. In this study, the selected articles identified by the SLR method from different textual dimensions and the emergence of new concepts are analyzed. In this study, 33 concepts in 8 different themes in the black box of RRI were identified based on the SLR method. Also, based on the Scientometric analysis and word occurrences analysis, the 10 most used words were identified. Finally, through a collaborative review, 5 key concepts for this area have been identified. These concepts are public engagement, sustainability, ethics, governance, and RRI. Breaking the black box of this concept in this article can shed some light on the literature in this field and reduce its complexity.
Economics
Saad Raad Faysal
Abstract
The primary purpose of this paper is to verify the basic assumptions according to the pecking order and Trade-off theory for the capital structure in listed firms on KSA, Iran, and the Iraq Stock Exchange of West Asian countries. The pooled ordinary least squares (OLS) were used to examine the relationships ...
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The primary purpose of this paper is to verify the basic assumptions according to the pecking order and Trade-off theory for the capital structure in listed firms on KSA, Iran, and the Iraq Stock Exchange of West Asian countries. The pooled ordinary least squares (OLS) were used to examine the relationships of the three countries for determinants of the capital structure from 2016 to 2020 for the data of non-financial companies. Finally, we obtained 116 Saudi, 82 Iranian, and 35 Iraqi companies. Our findings support capital structure theories of the pecking order theory better to describe the capital structure in KSA. This is a significant marker like these societies, yet we found some determinants of the capital structure consistent with trade-off theory in the context of Iran and Iraq. So, it can be said that the Islamic nature of these countries brings companies closer to issuing shares than using debt as a means of capital financing, as Muslims believe that the usury (Raba) comes from the interest of debt. Our results indicate that the growth opportunities have a positive relationship with LEV, but it is not significant for the three countries. This paper can give a unique picture of Islamic societies and how to get capital financing. We found a remarkable similarity in the choice of pecking order theory for the capital structure; naturally, this paper is of interest to owners and managers who are trying to obtain an ideal capital structure to improve the fixed performance of the company.
