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Current study review extant empirical researches on the relationship between CG and EQ. However, the scope of the reviewed studies was shown to vary, most studies on CG and EQ are specific in focus, with different studies focusing on specific aspects or measures of CG. This study evaluates the role of emerging policies and the effectiveness of corporate governance mechanisms on earning quality within a conceptual framework for the Gulf cooperation council. This study concludes that the majority of companies with big board size, higher board independence, and more frequent meetings have improved EQ. Also, the result indicates companies with big audit committee size, a larger number of independent directors, more audit committee meetings and more experts tend to have an increase in EQ. Finally, this review emerged as a framework suitable for assessing the level of EQ disclosed and the relationship between CG and EQ base on GCC policies.

This study examines the relationship between stock price crash risk (SPCR) or the risk of a stock price collapse with strategy, practice, and quality of sustainability reports. This research uses archival data and verification methods. Data analysis using descriptive statistics, regression, classic assumption, and path analysis. This phenomenon arose due to the large number of SPCRs which resulted in losses for investors in the capital market. Samples were taken based on judgment sampling and found 304 reporting studied during the period from 2010-2017 (8 years). The outcomes of this study are the strategy and practice of standalone sustainability reports have a positive effect on the quality of sustainability reports. The quality of sustainability reports (SRQ) mediates the strategy and practice of standalone sustainability reports against SPCR.

In order to push development to the grassroots and ensure citizens contribute meaningfully to development, many African countries have adopted the devolved governance system.  However, it has been observed that the devolution of political powers has not translated equally to envisioned overall development. In Kenya County governments have achieved various milestones towards development demonstrated through the infrastructure, social amenities, and standards of living. However, corruption has been increasing mainly due to a lack of transparency. This paper sought to examine the contribution of transparency levels in County government service delivery.  The study adopted mixed method approach using survey and in-depth interviews concurrently.  Stratified multi stage cluster sampling was deployed. Quantitative data was collected using questionnaires and qualitative data using interview schedules. Data was analyzed using descriptive and inferential statistics and a typological theory developed to explain the study results. The study findings showed that the level of transparency in the counties was low which affected service delivery.  The study concluded that county governments should ensure that public participation and sharing of information is bidirectional to involve both users and management so as to improve service delivery.

The present article aimed at studying the relationship between project-based organization and competence management practices (recruitment, assessment, training, compensation and career management). The central question of our research is formulated as follows: To what extent does project-based organization influence competence management practices? To answer this question, we adopted a quantitative study. A total of 156 Tunisian project managers participated in our survey. We tested our hypotheses through a linear regression analysis. The results show that the majority of competence management practices, namely recruitment, evaluation and training, are more relevant to project-based organizations and thus the three first hypotheses are confirmed. However, other practices, like remuneration and career management, are insensitive to project activities.

This research aims to determine the influence of macroeconomic variables on stock return and its impact on corporate values. The population in this research is the sector of agriculture because based on the results of the sector's observation, the most severe decline in performance among others. Further sampling is done by the purposive sampling method, so from 22 companies that listings only 15 companies that meet the criteria. The analytical technique to be used in this study is to use a double linear regression analysis technique expanded with a pathway analysis method to obtain a comprehensive picture of the relationship between variables of one variable with other. We find is an inflation and interest rate negatively and significantly affecting the return of shares. The exchange rate positively and significantly affects the stock return and the influential stock return rate positively and significant to the corporate values.

The rapid development of internet technology can provide various facilities to access various activities from the internet.  One of the activities that can be done from the internet is to make payments on a non-cash basis or commonly called an e-wallet.  Linkaja is one of the e-wallets established by the merger of five State-Owned Enterprises in one platform, namely PT Telekomunikasi Seluler, Bank Mandiri, Bank Rakyat Indonesia, Bank Negara Indonesia, Bank Tabungan Negara, PT Pertamina and also PT Asuransi Jiwasraya.  This study aims to determine the influence of promotion mix and benefits of perception in increasing re-use of linkaja applications for consumers in the city of bandung.  The method of collecting data in this study is to use a questionnaire given to 115 respondents Linkaja users in the city of Bandung.  The data analysis technique used is linear regression model.  The results of the questionnaire were processed using the spss for windows version 25 program. The results of the study showed that the influence of the promotion mix variable on Linkaja e-wallet repurchase intention was 68.4% and for the influence of perceived usefulness variables on Linkaja e-wallet repurchase intention was 71.17%. Whereas for the simultaneous effect it was obtained the result of 51.4% and the remaining 49.6% was influenced by other factors.  

This study aims to reveal the effect of employee development on work behavior and work motivation and its impact on employee performance. This research uses surveys and verification methods. The sample used is 240 units. Data analysis using the Structural Equation Model. The results showed that: employee development influences employee performance, work behavior, and work motivation; Work Behavior affects employee performance; Work motivation affects employee performance; Employee Development influences employee performance through work behavior and works motivation; Work motivation affects employee performance through work behavior. The Study recommend that the need for employee development planning by synchronizing and synergizing the policies of the Regional Government, the Provincial Government and the Central Government which are supported by budget allocations, and compilation of education and training guidelines, job competency standards, career patterns, study permits/assignments, strengthening the employee supervision team, and the development of a comprehensive Staffing Application System

The purpose of this paper is to find out if selected determinants have any effect on the economic growth rate using the strong balanced panel data for the Western Balkan countries for the period 2001-2017, and the data used are on an annual basis, which in total there are 102 observation periods. For the realization of the paper, secondary data and an advanced dynamic approach were used, such as pooled OLS methods, fixed and random effects model, to test economic growth rate as dependent variable, and explanatory variables such as working remittances to GDP, exports to GDP, imports to GDP, foreign direct investment to GDP and inflation rate.  From the generated outputs, it is true to say that working remittances to GDP, exports to GDP, and imports to GDP have an effect that influences economic growth, respectively GDP growth. Even though foreign direct investment to GDP and inflation rate does not have a significant effect on economic growth, respectively GDP growth.   Keywords: Economic growth; macroeconomic determinants; panel data. JEL code: O47, O11, C23  

The business transition process from conventional to digital forms causes companies to think about strategic steps to make the new business processes that are in it become sustainable. One way is to take advantage of technological developments in the era of industry 4.0 that change the way work is done from the conventional way towards digital technology by utilizing e-commerce. This research uses descriptive research method with a qualitative analysis approach. Data collection techniques in this study used primary data and secondary data approaches. Data obtained from research are empirical data. The methodology used in this study is a conceptual review, which is a method carried out by collecting data and information related to market potential, changes in consumer behavior and how to use e-commerce technology as an alternative solution in innovating marketing strategies with the aim to capture potential market potential. greater than. The results of the research resulted nine e-commerce strategies in the industry 4.0 era to achieve the goals of a business with challenges and high competitiveness in the e-commerce market, business people in industry 4.0 era can use 9 strategies to successful in this technological era, including; framing the market opportunity; formulating the marketing strategy; designing the customer experience; crafting the customer interface; designing the marketing program; leveraging customer information through technology; character and competent delegation; systemized market customers; and evaluating the marketing program.

Today, where competition among sectors is more intense and harder than ever, enterprises have started to implement innovations in their strategies. These new strategy moves are mainly on technology, informatics and software. The companies have focused on their investments in social network advertising in order to keep themselves at the forefront and increase their profit rates. In this article, it has been determined that businesses can develop their competitive advantage by creating new strategies in a digital environment.

The main purpose of this study is to investigate if determinants that we selected in our analysis have any effects on inflation rate in Western Balkans Countries[1] by using panel data for the period of 2001-2017, in yearly basis in total of 102 observation. The study used quantitative analysis approach and secondary data by applying the multivariate time series, respectively vector error correction model [VECM]. Multivariate time series was applied to investigate whether the budget deficit and other explanatory variable have any significant impact on inflation rate. The results from our analysis shows that three of four determinates that we used are significant on inflation rate. The model summaries statistics for inflation rate which shows that inflation rate has a moderate correlation with explanatory variables that we used in our model, that explanatory variables explain 45.5 percent of dependent variable and we can conclude that a model is a proper and fit. The results suggest that one percent point increase in budget deficit to GDP ratio is associated with about a 9.34 percent point increase in inflation rate.  The overall inference is that the ratios that we selected has a significant influence on the inflation rate in Western Balkans Countries.      [1] Western Balkans Countries: Albania, Bosnia & Hercegovina, Kosovo, Montenegro, North Macedonia and Serbia.

This research aims to analyze the direct and indirect effect of work-family conflict on performance and career development of married women bank employees. Work-family conflict is measured by using the indicator of work affect to family and family affect to work while performance is measured using indicators assessments: quality of work,  punctuality, attitude, and effectiveness. Career development is measured by indicators of education, training, reward and punishment, family support, and rotation. All assessment is based on self-evaluations.   Purposive sampling is used of 38 married women employees working in the state-owned bank, and using path analysis of PLS (partial least square) as a statistical analysis measurement combining with qualitative analysis to describe the results of statistical analysis for each independent variable and its effects on the dependent variable. The result of this study showed that work-family conflict has a negative effect on performance and career development. But performance has an insignificant effect on career development.   

This study aims to examine the effect of the audit committee and internal audit on the audit report lag and examine the relationship between the audit committee and the internal audit moderated by the size of a public accounting firm. This study uses 220 samples of manufacturing companies listed on the Indonesia Stock Exchange based on purposive sampling. The analytical method used is Partial Least Square (PLS). The results show that the audit committee influences the audit report lag while the internal audit has no effect. The size of a public accounting firm successfully moderated the relationship between the audit committee and audit report lag, but failed to moderate the relationship between the internal audit and audit report lag

This study aims to empirically examine the effect of tax fairness and tax knowledge on tax compliance for Micro, Small and Medium Enterprises (MSMEs). Azmi and Perumal (2008) identified five of tax fairness dimensions: general fairness, exchanges with the government, special provisions, tax rates structure, and self-interest. Tax knowledge related to tax calculation, tax payment, and tax reporting. This study used a survey method by distributing the questionnaire. The sample used was Micro, Small and Medium Enterprises (MSMEs) in Malang city through the cluster random sampling method. The data obtained were 107 respondents who were processed with the help of SPSS 24. Two regression analyses used in this study are multiple linear regression analysis and simple linear regression analysis. The results of the study using multiple linear regression analysis showed that the three dimensions of tax fairness that affect MSMEs compliance are general fairness, tax rates structure, and self-interest. The results from the simple linear regression analysis show that tax knowledge influences MSMEs' compliance.

This study aims to empirically examine the influence of intellectual capital towards company value and also its influence while being moderated by institutional ownership. This study uses purposive sampling to determine samples from manufacturing companies listed in Indonesia Stock Exchange during the year of 2014–2018. The total sample obtained in this study is 301 from the 720 population of data throughout the research year. Data analysis techniques use multiple regression and moderated regression analysis (MRA) methods. The results of this study show that Intellectual Capital has a positive significant effect on company value while institutional ownership does not have a significant effect on moderating the influence of intellectual capital towards company value. The practical implication of this study is to provide information to managers or owners of public manufacturing companies and investors about the importance of intangible assets investment like intellectual capital as the competitive strategies to achieve more optimal company value, as well as for regulator to make clear regulations about the disclosures of intangible assets.

This research was conducted to explore the factors predicting the Entrepreneurial Intention among female entrepreneurs in the Balinese tourism industry. The theory of planned behaviour (TPB) framework was utilised as the mediating variables, while Exposure to Role Models, Psychological Characteristics, Entrepreneurship Education, and Access to Financial Capital are used as the exogenous variables. This study used a quantitative method by employing the Likert scale for the questionnaires with a total of 352 respondents and analysed using the Structural Equation Modelling (SEM). This study found that Psychological Characteristics and Entrepreneurship Education had an indirect influence on Entrepreneurial Intention through the mediating variables of Personal Attitude and Perceived Behavioural Control. Access to Financial Capital was also found to have an indirect influence on Entrepreneurial Intention with the Perceived Behavioural Control as the mediating variable

Information technology (IT) as a structural factor and instrument transforms the architecture of organizations, business processes, and communication which is increasingly integrated into human resource management (HRM). It is an important part of the human resources work process. IT is designed to support HR professionals at all stages of management. This paper is focused on analyzing how information technology affects the improvement of human resource efficiency. The survey was conducted in private enterprises in Ferizaj, region (Kosovo), through questionnaires. Twenty employees/managers of manufacturing enterprises were surveyed who were well informed about the role of human resources in general and the impact on the efficiency of information technology. The results of the empirical study show that the use of new information technology improves the efficiency of HR and enhances the performance of the enterprise.

Though it is called corporate social responsibility (CSR), it is the people in the organization particularly, top managers who develop and get implemented corporate social policies. Organization behavior is the reflection of their top managers. However, exploration of the role of top managers in spreading CSR in the organization is scant in the literature. The purpose of this paper is to explore the impact of top managers’ CSR perceptions on firm-level CSR in Ethiopia. Structured questionnaires were used to collect data from 294 executive managers of four sectors, namely textile, food, bank, and floriculture industries. Multiple hierarchical regression and process macro 3.3 were employed to analyze the data with the aid of SPSS. The analysis reveals that top managers’ CSR perception is a significant predictor of firm-level CSR behaviors. The result also shows that corporate ethical culture fully mediates the relationship between top managers’ CSR perception and organization CSR. Moreover, transformational leadership has a moderating effect between the direct top managers’ CSR perception and firm-level CSR relationship.

Firm value is dependent on corporate which leads to increased value. High valued firms attract more investors. Towards firm value protection, minimum capital requirements were raised by the Central Bank of Kenya from 250 million to 1 billion shillings on commercial banks to cushion bank shareholders value. Despite the increased oversight and regulatory efforts on corporate governance to protect and enhance firm value, some commercial banks have recorded low firm value. Hence, this study sought to investigate the mediating effect of financial performance on the relationship between corporate governance and firm value of commercial banks in Kenya. The study was anchored on Agency Theory. Explanatory research design was adopted. Target population was forty four Kenyan commercial banks, where a census was conducted. Secondary data was collected from published financial statements and bank websites for the period 2009 to 2018. STATA version 13.0 was used for data analysis. Descriptive and inferential statistics specifically panel regression was used in data analysis. The study findings established that there is a statistically significant effect between financial performance and firm value of commercial banks in Kenya. Therefore, the study concluded that firms with good financial performance have high firm value. And as such, these calls for the management of the commercial banks improve financial performance which will go a long way in improving firm value. There is also need for Central bank of Kenya, Capital Markets Authority and Nairobi Securities Exchange to emphasis on corporate governance and short term goals to enable achievement of long term goals .  

Export is considered a significant aspect of the economy regarding international trade. Many organizations need to improve their staffs’ capacity towards positive export performance. This enrichment of capacity is done through education and skills-specific training. As indicated by Chugan and Singh (2015), upgrading firms' dedication towards exporting is one of such advance approach guaranteeing effective worldwide ventures by them. It is fundamental for the organizations to fabricate their dedication regard to exporting with the goal that they can guarantee powerful and productive activities. Chugan and Singh (2015) additionally expressed that the role pretended by the company's administration is essential as effective worldwide operations require experienced and persuaded personnel. A significant measure of work has been coordinated with upgrading export performance. Most of the work has concentrated on the export conduct of firms at a residential level. Similar work into export conduct is additionally developing with multinational comparisons, for example, by Beamish, Craig, and McLellan (1993) and also territorial comparison, for example, that by Kaynak (1992). Beamish et al. (1993) showed that these sorts of contrasts help recognize differences and likenesses in exporting that are related to provincial, national and universal impacts.