Original Research Accounting
Corporate Governance Characteristics and Discretionary Accruals Among Non-Financial Firms Listed in Nairobi Securities Exchange

Edwin Sitienei

Volume 10, Issue 3 , March 2023, Pages 157-169


  This study explores the relationship between corporate governance traits and discretionary accruals among non-financial firms listed in NSE. Our study discovered that the board size has a relatively insignificant negative impact on the discretionary accruals of non-financial firms listed in the NSE using ...  Read More

Original Research Management
Presenting a Cause-Effect Model of the Factors Affecting the Fundamental Competencies of Human Resource Managers in Service Start-ups with the DEMATEL Approach

Sayed Mousa Khademi; Mahshid Soleimani; Ali Shahnazari; Saeed AbdulManafi

Volume 10, Issue 3 , March 2023, Pages 170-189


  The current research has been done to provide a cause-effect model of the factors affecting the fundamental competencies of human resource managers in service start-ups using the Dematel approach. The research method is descriptive-survey with the statistical population of 12 experts, including university ...  Read More

Original Research Economics
An Investigation of the Relationship Between Life Expectancy at Birth and Economic Growth in Developing Countries

Seyed Valiallah Mirhoseyni; Ebrahim Bahraminia; Firozeh Nori

Volume 10, Issue 3 , March 2023, Pages 190-205


  This study aimed to investigate the relationship between life expectancy at birth and economic growth in developing countries. The Document and Library review was used to collect data. Then, the relevant information was extracted from the World Bank website. The necessary information was collected through ...  Read More

Original Research Accounting
Impact of Board Size and Financial Leverage on Firm Value: Evidence from a Fastest Growing Economy

Md Maniruzzaman

Volume 10, Issue 3 , March 2023, Pages 206-222


  This paper plans to examine the effects of board size and financial leverage on the firm value measured as ROE and Tobin’s Q of DSE-listed manufacturing companies in Bangladesh ranging a period from 2010 to 2022. This research developed ordinary least square (OLS) and fixed effects model (FEM) ...  Read More