Original Research
Accounting Information and Stock Returns: Evidences from Brazil

Luciana Linhares de Andrade; Nelson Seixas dos Santos

Volume 4, Issue 5 , May 2017, Pages 443-485

Abstract
  In this work it was proposed to explore the relation between accounting information of Brazilian corporations and the return of their stocks. The approaches explored was the informational content and the semi-strong form of market efficiency as presented by (Fama, 1970). The sample contemplated data ...  Read More

Original Research
Impacts of Foreign Capital Inflows on Domestic Savings in 6 ASEAN Countries: A Panel Data Analysis

Kinnalone Phimmavong

Volume 4, Issue 5 , May 2017, Pages 486-518

Abstract
  This paper examines the impact of different categories of foreign capital inflows (FDI, Portfolio investment, and other investment) on domestic savings in 6 ASEAN countries, namely Indonesia, Malaysia, Philippines, Singapore, and Thailand, and Lao PDR. The study is conducted for two periods: 1990-2015, ...  Read More

Original Research
Perceived Organizational Support, Knowledge Creation, Knowledge Transfer, and Learning Performance: An Empirical Study of Higher Education Institutions in Siem Reap, Cambodia

Sothan Yoeung; Thamvoant Sinsen; Ripeng Roem; Nuthsethiseth Loy; Sokun Ros

Volume 4, Issue 5 , May 2017, Pages 519-541

Abstract
  The study investigated the structural relationships among perceived organizational support, knowledge creation, knowledge transfer, and students’ learning performance in Higher Education Institutions and then extended the mediating effect of knowledge creation to explain the relationship between ...  Read More

Case Study
Studying the Effect of Knowledge Sharing on Insurance Services Quality

Usef Ramezani; Ali Asghar Mohammadzadeh Aval

Volume 4, Issue 5 , May 2017, Pages 542-553

Abstract
  Today, the quality of insurance services is the determining factor in the success of a company in a competitive environment. Knowledge sharing will contribute to improving the quality of services in insurance companies. This study examines the impact of knowledge sharing on the quality of insurance services. ...  Read More

Original Research
The Impact of Informal Economy in the Development of SMEs - Evidence from Kosovo (2008-2012)

Nagip Skenderi; Xhavit Islami; Enis Mulolli

Volume 4, Issue 5 , May 2017, Pages 554-564

Abstract
  This paper discusses the relationship between the informal economy and the development of SMEs in Kosovo. The purpose of this paper is to analyze the informal economy, its causes, effects and its impact on business, as well as government policies to combat the informal economy which is a barrier to business ...  Read More

Original Research
The Relationship between Organizational Commitment and Spiritual Intelligence with Job Performance in Physical Education Staff in East Azerbaijan Province

Masume Faraji; Shahram Begzadeh

Volume 4, Issue 5 , May 2017, Pages 565-577

Abstract
  This study aimed to investigates the relationship between organizational commitment and spiritual intelligence with job performance in physical education staff in East Azerbaijan province. This research is descriptive in nature and correlational, and the statistical universe consisted of all staff in ...  Read More

Case Study
Studying Customer Satisfaction of Mashhad Airport Customs Based on Kano and Servqual Models

Abbas Sharifipour; Ali Hosseinzadeh; Majid Hassanzadeh Torbati; Ali Nakhchian

Volume 4, Issue 5 , May 2017, Pages 578-595

Abstract
  Over the past two decades, developed countries were shadowed by moving toward service-based economics, which is recently affecting developing countries. Due to such transformation, scientific parties became interested in and managers tried to increasingly recognize effective factors of quality of service ...  Read More