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This study aims to determine the effect of six-factor (market return, firm size, value, profitability, investment, human capital) on excess return in companies with shares listed in LQ45 for the 2015-2019 period. The population of this study consists of 45 LQ45 companies listed on the Indonesia Stock Exchange (IDX). The purposive sampling method is the sample selection method that is used in this study. As a result, it shows that there are 26 companies that fit the criteria and taken as samples. Furthermore, the data analysis method that is used in this study is the panel data regression model. Based on the results of this study, it is showed that partially, market return (X1), firm size (X2), profitability (X4), and investment (X5) have a significant positive effect on the excess return of companies listed in LQ45 for the 2015-2019 period. Whereas, value (X3) and human capital (X6) do not have a significant effect on the excess return of companies listed in LQ45 for the 2015-2019 period partially. Another result also shows that simultaneously or as a whole, six-factors (market return, firm size, value, profitability, investment, human capital) have a significant effect on the excess return of companies listed in LQ45 for the 2015-2019 period.

The academic discourse on ‘family’ perpetuity in family-owned businesses (FOB) is still burgeoning.  Current findings suggest the importance of family control and family inter-generational sustainability in family-owned businesses. Though literature in family perpetuity and sustainability is well documented from the advanced economies, there is a scarcity of insights from emerging markets where this research relates.  The study, therefore, sought to investigate, understand and interpret the underlying drivers of sustainability in small and medium family businesses using the stewardship theory paradigm and relying on evidence from an emerging market economy the Nigerian family business environment. A qualitative method with 41 in-depth interviews involving owners and managers of family-owned small and medium businesses was conducted. The study empirically shows that there is an interrelationship between family structure and business sustainability, hence the practice of polygamy was found to be inimical to family business success and sustainability. The study also showed that the element of spirituality arising from the ideals and values of the owning family is a significant factor for ensuring family wellbeing and business sustainability, and founding owner characteristics (industry experience) and impacts positively on the business performance and continuity. The study confirmed that the stewardship of non-family member employees within the business is provisional stewardship as non-family members rely on other incentives from the owning family members to behave as stewards.  Building on the stewardship theory, the paper develops a model of sustainability for small and medium family businesses. The study contributes to the theoretical literature on stewardship and family business sustainability

This empirical paper examines how institutional strengths or weaknesses of emerging markets might affect investment inflows into these countries. The study includes data of 13 emerging economies from different regions. The countries included are Argentina, Brazil, Chile, China, Indonesia, India, South Korea, Mexico, Malaysia, Nigeria, Poland, Russia, and Turkey for the time period 2000-2018. The institutional variables; property rights, good governance, corruption, rule of law, and civil liberties are examined to understand if there is a deviation from the existing literature for the emerging countries. Secondly, we also investigated differences among the emerging countries and asked if non-BRIC countries are different in results. A panel data model has been performed for the analysis. Our findings prove that some institutions such as corruption, civil liberties, property rights, and good governance are significantly important to attract FDI into the emerging markets, as indicated in the literature for the developed countries, but not as strong as assumed. Secondly, other institutional constructs such as rule of law and political stability found to be insignificant in emerging markets. Finally, we found a similar result even when we analyzed emerging markets without BRIC countries.

Talent management impacts on service delivery in the hospitality industry. The aim of the study was to assess the effect of learning and development on service delivery in the hospitality industry in Nyeri County, Kenya. The study employed a cross-sectional survey design to determine the relationship between the variables. The target population was 310 employees of three hotels who comprised of supervisors, room stewards, food and beverage managers, waiters, storekeepers, and chefs in three hospitality establishments in Nyeri County. The research used a stratified sampling technique to select 104 participants for the study.  The main instrument for data collection was a semi-structured questionnaire. The findings of the study revealed that learning and development have a significant and positive influence on service delivery. The study recommends that organizations should stress and develop robust learning and development interventions to mitigate performance-related challenges, realize the desired quality service delivery and stability, and gain a competitive edge. It is hoped and desired that this journal will lead to a supplementary examination of the bene?ts of this refocus on talent and management, including the development of useful de?nitions.     

The objective of this research id to assess the effect of Quality Control System elements. i.e. relevant ethical terms and independency, on audit quality and to identify the moderating role of professional skepticism on the effect of quality control system on audit quality. The population of this research auditor working in Indonesian Big Ten public accounting firms, from which 252 auditors were selected as the sample. Using PLS-based SEM in SmartPLS, this study finds that relevant ethical terms and independency affect audit quality and that professional skepticism moderates the effect of independence on audit quality, but it does not moderate the effect of relevant ethical terms on audit quality.

This paper focuses on the phenomenon of suicide ravaging Nigerian society. It specifically espouses the causes, manifestations, and feasible panacea to the scourge of suicide in the context of students in higher education in Nigeria. It adopted the content analysis methodology whereby existing secondary data on suicide were comprehensively reviewed and major strands and themes in the data analyzed were used as the basis for the discourse in this paper. The results of the reviewed data reveal that the major causal factors of the upsurge in suicide in Nigeria are attributed to a myriad of problems bedeviling Nigerian society such as; the comatose economy, abject poverty, anomie, globalization, get-rich-syndrome, peer influence, stress, and anxiety associated with socio-economic and political realities of the Nigerian society. These systemic and personal problems negatively impact the youths especially those in the higher institutions of learning because of the rigors associated with academic pursuits in Nigeria. A feasible panacea on how to stem the tide of suicide in Nigeria was discussed at the end of the paper.

Employer branding is an important issue that businesses cannot neglect, as it is the process of creating a brand for employees and potential candidates. Especially with the development of technology, it has become easier to reach many resources. However, it has always been more difficult to reach talented human resources. At this point, discovering, attracting, and working with talented employees for a long time has attributed a key role to the employer brand. In this direction, the aim of the study is to investigate the roles of employer branding practices in attracting talents to the company in job applications. Content analysis, which is a qualitative analysis method, was used in the study. Maxqda 20 software program was used to access the findings of this analysis. In the research findings, it was seen that concepts such as reputation, communication, awareness, and the concept of Employer Brand were used together intensively. As a result of the research; It has been understood that businesses that want to attract talented employees to the company use the employer brand and communicate effectively with the external environment. It has been seen that this interaction supports the corporate reputation and this has played an important role in increasing the awareness of the company and in the preference and reliability

The purpose of this paper is to compare three contemporary accident causation models, namely the Swiss Cheese, HFACS, and Fu (2018) Model-based on two accidents existing in the literature. The accidents reviewed are a mine explosion accident and an electrical plant accident. In this way, the validity of the models can be evaluated and weaknesses and strengths revealed. This study discussed the advantages and possible limitations of these models, and according to this discussion, all these models include human and organizational factors and have been found scientific and systematic. According to the results, Fu (2018) and HFACS are more modern, since they were developed based on Swiss Cheese. The product of this research will be a recommendation for safety investigators and accident inspectors which way to turn when choosing the most applicable accident analysis method

The purpose of this study is to examine the impact of the financial risks local governments are exposed to within the scope of financial risk management practices. Istanbul Metropolitan Municipality (IMM) was selected for this study because it is the largest local government with the highest budget. In the study, the development of financial risk performance of IMM between the years 2008-2018 was examined in the light of the risks IMM is exposed to. The main results regarding the risks faced by IMM during the period are as follows: Financial data obtained from the financial statements of IMM were used to examine the performance of listed risks& effects they have on the budget of IMM. The results indicate that (i) risk of dependence on shares from the central budget revenue; (ii) IMM was directly dependent on the central budget in terms of revenues, so in this period, the risk of dependency was high in terms of counterparty risk.

Using a large sample of U.S. firms during 1987–2011, we find robust evidence that the issuance of seasoned equity is associated with abnormally high future stock price crash risk. The association between seasoned equity offerings and crash risk is stronger among offerings that involve the sale of secondary shares (existing shares sold by insiders or large blockholders). We also find that recent seasoned equity issuers are far less likely to experience sudden positive price jumps relative to firms that have not recently issued equity. Our findings of elevated crash risk and diminished jump risk, when taken together, are consistent with a heightened propensity for firms to hoard bad news but not good news when issuing equity.