CiteNScope — Scholarly Index & Analytics
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Research across participating journals · All insights follow your collection filters.

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OpenAlex coverage 100.0% · 54/54 recordsLast OpenAlex observation 03 Nov 2026, 17:56 UTC
Data freshness · articles and citations

New articles are checked daily. Citation sources are refreshed monthly. All times below are UTC. A successful check may find no new publications.

International Journal of Business Ecosystem & Strategy
Last article check: 03 Nov 2026 19:05 · Completed
Last successful article refresh: 03 Nov 2026 19:05
Next article check due: 04 Nov 2026 19:05
Crossref refresh: 21 Oct 2026 00:14 · OpenAlex refresh: 21 Oct 2026 00:14
Bussecon Review of Social Sciences
Last article check: 03 Nov 2026 19:05 · Completed
Last successful article refresh: 03 Nov 2026 19:05
Next article check due: 04 Nov 2026 19:05
Crossref refresh: 21 Oct 2026 00:01 · OpenAlex refresh: 21 Oct 2026 00:02
International Journal of Research in Business and Social Science
Last article check: 03 Nov 2026 19:06 · Completed
Last successful article refresh: 03 Nov 2026 19:06
Next article check due: 04 Nov 2026 19:06
Crossref refresh: 21 Oct 2026 07:22 · OpenAlex refresh: 21 Oct 2026 07:23
International Journal of Finance & Banking Studies
Last article check: 03 Nov 2026 19:06 · Completed
Last successful article refresh: 03 Nov 2026 19:06
Next article check due: 04 Nov 2026 19:06
Crossref refresh: 21 Oct 2026 00:21 · OpenAlex refresh: 21 Oct 2026 00:22
PUBLICATIONS54In the selected collection
CROSSREF CITATIONS23054/54 with known counts
OPENALEX CITATIONS58054/54 with known counts
OPENALEX MEAN10.74Per article with a known count
Explore articles 54 →
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Output and reach

Publication activity alongside incoming citations.

Publication activity

Articles grouped by publication year

Publications

Hover over a year or focus the chart and use arrow keys to inspect values.

2026 is year to date. 0 undated publications excluded.

View data & coverage

Citations received

OpenAlex · year of the citing work

OpenAlex

Hover over a year or focus the chart and use arrow keys to inspect values.

2017–2026 annual-history window. 2026 is year to date. Unknown years have gaps.

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Two perspectives on citations

Follow the research impact

Independent sources. Clear time scales.

Lifetime citations by publication year

Crossref and OpenAlex · separate totals for the same publication cohorts

Hover over a year or focus the chart and use arrow keys to inspect values.

Latest lifetime totals, grouped by the cited article’s year. These are not citations received in that year.

View data & coverage

Citations received each year

OpenAlex · incoming citation links grouped by citing-work year

OpenAlex

Hover over a year or focus the chart and use arrow keys to inspect values.

2017–2026 annual-history window. 2026 is year to date. Unknown years have gaps.

View data & coverage
Annual history: 54/54 articles. Latest history observation: 2026-11-03T17:56:42.582767+00:00. Source totals are never added together.
Research side by side

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Bussecon Review of Social SciencesInternational Journal of Business Ecosystem & StrategyInternational Journal of Finance & Banking StudiesInternational Journal of Research in Business and Social Science

Publications

Articles by publication year

View data & coverage

Crossref citations

Latest lifetime totals · grouped by publication year

View data & coverage

OpenAlex citations

Latest lifetime totals · grouped by publication year

View data & coverage

OpenAlex · Citations received

By year of the citing work · 2017–2026

View data & coverage

2026 is year to date. Crossref and OpenAlex lifetime charts share a citation scale. Unknown observations appear as gaps; known zero stays zero. Annual receipts use available OpenAlex histories and may not sum to lifetime totals. 0 undated publications excluded from publication-year charts.

Full analytics report All distributions, publications, comparisons & data provenance
54 MATCHING PUBLICATIONSExplore results →Export CSV ↓
INDEXED PUBLICATIONS54
CROSSREF CITATIONS230
CROSSREF · CITED PUBLICATIONS94.4%
CROSSREF · MEAN CITATIONS4.26

Crossref citation coverage: 54 / 54 publications (100.0%). Latest observation: 21 Oct 2026, 07:22 UTC. Means and percentages use records with known counts.

OpenAlex / Separate citation source

A broader view of this research

DOI-matched OpenAlex observations for the same selected publications. These counts are separate from Crossref and are never added together.

OPENALEX CITATIONS580
DOI MATCH COVERAGE100.0%54 / 54 publications
MEAN · KNOWN COUNTS ONLY10.7454 known · 0 unknown
MEDIAN · KNOWN COUNTS ONLY9.0

Observation range: 22 Oct 2026 01:05 UTC — 03 Nov 2026 17:56 UTC. Missing matches are not zero citations. Previous observations may remain if a refresh fails or a DOI no longer matches.

OpenAlex citation distributionNo citations01–506–205421+0Unknown0

Institutions, countries & topics

OpenAlex affiliations and primary-topic classification. Each publication counts once per institution or country; multi-affiliated publications appear in multiple groups, so percentages can sum above 100%. Countries describe author affiliations, not nationality. Topics use one primary topic per publication.

Institutions

47 / 54 with data · 7 missing or unmatched. Percentages use all 54 selected publications.

United States International University Africa8 14.8%Huazhong University of Science and Technology5 9.3%Karatina University3 5.6%Hefei University of Technology2 3.7%University of Brawijaya2 3.7%Istanbul Medipol University2 3.7%Universitas Bhayangkara Jakarta Raya2 3.7%University of Port Harcourt1 1.9%Universiti Malaysia Pahang Al-Sultan Abdullah1 1.9%University of Science and Technology of China1 1.9%Alliant University1 1.9%Bahauddin Zakariya University1 1.9%University of Nairobi1 1.9%Zhejiang Sci-Tech University1 1.9%Sultan Idris Education University1 1.9%Jimma University1 1.9%Kenyatta University1 1.9%Chulalongkorn University1 1.9%University of Greater Manchester1 1.9%Universitas Syiah Kuala1 1.9%President University1 1.9%Wuhan University of Technology1 1.9%Universitas Airlangga1 1.9%Africa International University1 1.9%China University of Geosciences1 1.9%Laikipia University1 1.9%Islamic University of Indonesia1 1.9%Universitas Persada Indonesia Yayasan Administrasi Indonesia1 1.9%Universitas Tribhuwana Tunggadewi1 1.9%Lebanese French University1 1.9%Muhammadiyah University Purwokerto1 1.9%Universitas Muhammadiyah Sumatera Utara1 1.9%Preston University1 1.9%National College of Business Administration and Economics1 1.9%Government College University, Lahore1 1.9%Dhaka Chamber of Commerce & Industry1 1.9%STMIK TIME1 1.9%Sekolah Tinggi Ilmu Ekonomi Professional Manajemen College Indonesia1 1.9%Boğaziçi University1 1.9%Addis Ababa University1 1.9%Istanbul University1 1.9%University of Prishtina1 1.9%University of Santo Tomas1 1.9%Tunku Abdul Rahman University of Management and Technology1 1.9%Universiti Tunku Abdul Rahman1 1.9%

Countries

47 / 54 with data · 7 missing or unmatched. Percentages use all 54 selected publications.

Primary topics

54 / 54 with data · 0 missing or unmatched. Percentages use all 54 selected publications.

Job Satisfaction and Organizational Behavior4 7.4%Employee Performance and Leadership4 7.4%Corporate Finance and Governance3 5.6%Entrepreneurship Studies and Influences3 5.6%Customer Service Quality and Loyalty3 5.6%Employee Performance and Management3 5.6%Auditing, Earnings Management, Governance2 3.7%Banking stability, regulation, efficiency2 3.7%Consumer Behavior in Brand Consumption and Identification2 3.7%Human Resource and Talent Management2 3.7%Technology Adoption and User Behaviour1 1.9%Corporate Social Responsibility Reporting1 1.9%Quality and Supply Management1 1.9%International Business and FDI1 1.9%Energy, Environment, Economic Growth1 1.9%Financial Literacy, Pension, Retirement Analysis1 1.9%Occupational Health and Safety Research1 1.9%Microfinance and Financial Inclusion1 1.9%Gender Diversity and Inequality1 1.9%Nonprofit Sector and Volunteering1 1.9%Stock Market Forecasting Methods1 1.9%Mobile Health and mHealth Applications1 1.9%Corporate Taxation and Avoidance1 1.9%Survey Methodology and Nonresponse1 1.9%Employee Performance and Motivation1 1.9%Supply Chain Resilience and Risk Management1 1.9%Financial Analysis and Corporate Governance1 1.9%Workplace Spirituality and Leadership1 1.9%Employer Branding and e-HRM1 1.9%Global Trade and Competitiveness1 1.9%Digital Transformation in Financial Services1 1.9%Financial Literacy and Behavior1 1.9%Coaching Methods and Impact1 1.9%Corporate Governance and Financial Management1 1.9%Economic and Technological Innovation1 1.9%Consumer Behavior and Marketing Influence1 1.9%
Citation year / OpenAlex

Citations received over time

Incoming citations to the selected publications, grouped by the year of the citing work. This is separate from lifetime citation totals grouped by the cited article’s publication year.

The publication filters above define which articles receive the citations. The citation-year range below only controls this chart and the incoming-citation comparison. Removing publication-year filters includes older articles’ incoming citations too.

Annual history available for 54 / 54 selected publications. Supported display window: 2017–2026; 2026 is incomplete. Within a successfully fetched ten-year window, omitted years mean zero. Missing histories and years beyond a saved observation’s window remain unknown (—); partial coverage can understate totals.

Annual-history observations (UTC): 2026-10-22T01:05:39.087142+00:00 — 2026-11-03T17:56:42.582767+00:00. Older observations may be retained after failed or incomplete refreshes.

OpenAlex · Citations received by year

12663.00 2017 · All selected publications · OpenAlex · Citations received by year: 0 · Annual history coverage 54/542018 · All selected publications · OpenAlex · Citations received by year: 3 · Annual history coverage 54/542019 · All selected publications · OpenAlex · Citations received by year: 17 · Annual history coverage 54/542020 · All selected publications · OpenAlex · Citations received by year: 59 · Annual history coverage 54/542021 · All selected publications · OpenAlex · Citations received by year: 81 · Annual history coverage 54/542022 · All selected publications · OpenAlex · Citations received by year: 102 · Annual history coverage 54/542023 · All selected publications · OpenAlex · Citations received by year: 126 · Annual history coverage 54/542024 · All selected publications · OpenAlex · Citations received by year: 92 · Annual history coverage 54/542025 · All selected publications · OpenAlex · Citations received by year: 66 · Annual history coverage 54/542026 · All selected publications · OpenAlex · Citations received by year: 32 · Annual history coverage 54/54 2017201820192020202120222023202420252026
View openalex · citations received by year data & coverage
Citation yearJournal / scopeOpenAlex · Citations received by yearPublicationsAnnual history known
2017All selected publications05454/54
2018All selected publications35454/54
2019All selected publications175454/54
2020All selected publications595454/54
2021All selected publications815454/54
2022All selected publications1025454/54
2023All selected publications1265454/54
2024All selected publications925454/54
2025All selected publications665454/54
2026All selected publications325454/54

Counts represent citation links, not unique citing papers across a journal: one paper citing two selected articles contributes two links. Older citations outside this window are excluded, so annual sums need not equal lifetime totals. OpenAlex methodology ↗

Crossref citation distribution

Latest Crossref totals for the selected publications; not citations received in the selected years.

Mean4.26
Median4.0
No citations31–5356–201621+0Unknown0

Unknown counts are excluded from the mean, median and cited-publication rate.

Journal comparison

Same filters, source and counting rules across journals. Descriptive statistics, not a quality ranking.

Journal / publisherPublicationsCrossref citationsOpenAlex citationsOpenAlex coverageCrossref meanCrossref medianCrossref cited %*Crossref coverage
Bussecon Review of Social Sciences
Bussecon International Academy
13171/13.03100.01/1 · 100.0%
International Journal of Business Ecosystem & Strategy
Bussecon International Academy
17171/17.07100.01/1 · 100.0%
International Journal of Finance & Banking Studies
SSBFNET
620456/63.333.0100.06/6 · 100.0%
International Journal of Research in Business and Social Science
SSBFNET
4620050146/464.354.093.546/46 · 100.0%

* Percentage among publications with a known citation count.

Explore publications

View all 54 →

Most cited · Crossref

JOURNAL ARTICLE

Understanding the insight of factors affecting mHealth adoption

Md. Abdul Kaium · Yukun Bao · Mohammad Zahedul Alam · Najmul Hasan

International Journal of Research in Business and Social Science · 2019

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Numerous studies have addressed the different context of mHealth services among diverse user groups. But due to a lack of understanding the insight of factors affecting the mHealth adoption, it’s crucial need to conduct a systematic review on this issue. The objective of this study was to synthesize the present understanding of the influential factors of mHealth adoption. We performed a systematic literature search on eight electronically reputed scientific databases from 2010 to March 2019, such as Science Direct, Springer, IEEE Xplore, JMIR, Taylor & Francis, Emerald, Mary Ann Liebert and Google Scholar. This was accomplished by gathering data including authors, countries, years, target population, sample size, models/theories, and key influential factors. Primarily, a total of 2969 potentially relatable papers were found, of which 50 met the inclusion criteria. It was found that cross-sectional approach, survey methods and structural equation modeling (SEM) were the most explored research methodologies whereas PLS-SEM was found to be the largest used analysis tools. From the analysis, a total of ninety-four influential factors were clearly recognized and the findings represent that the following 15 factors appeared most recurrently and significantly; perceived usefulness, perceived ease of use, social-influence, subjective norms, self-efficacy, trust, facilitating conditions, technology anxiety, performance expectancy, effort expectancy, cost, attitude, resistance to change, perceived privacy and security, and perceived behavioral control. The research results have significant theoretical and practical implications for mHealth services providers, researchers and policy makers with regards to the Sustainable Development Goals (SDGs) allied to healthcare.

DOI 10.20525/ijrbs.v8i6.52213 Crossref citations15 OpenAlex citations
JOURNAL ARTICLE

Competency Model of Social Entrepreneurs

Purnaning Dhyah Guritno · Haryono Suyono · Sunarjo Sunarjo

International Journal of Research in Business and Social Science · 2019

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Social entrepreneurship is a potential alternative to address social problems but social business still needs to be strengthened to provide far-reaching impact. One strategy to flourish is benchmarking against successful social enterpreneurs because previous studies show that entrepreneur’s competence is a determinant of small-medium business performance and growth. Social entrepreneur competencies which drive social business success and how these competencies are developed, unfortunately have not clear yet. This study aims to build a competency model for social entrepreneurs and to find out pattern (in method, period, sources) for developing competencies by studying successful Indonesian social entrepreneurs. The reports on social entrepreneur competency model presented in this paper. This research adopt qualitative approach using multiple case study design. Data collected by indepth interviewing 29 informants, studying documents and conducting field observation in eight cities. Results show that successful social entrepreneurs have shared competencies which indicate existence of social entrepreneur competency model. The result of this study complements empirical studies in social entrepreneurs’ competencies by showing competencies that drive success of social business i.e: Achievement orientation, Persistence, Initiative, Courage to take opportunities, Networking, Influencing others, Team leadership, Developing others, Teamwork-Colaboration, Orientation to help and serve others, Mission orientation, Affiliate interest, Creative problem solving. The finding has direct implication on social entrepreneur education and development programs included method, materials, design and sources of development because the competencies determine the success constitute mostly of attitudes, motives and traits instead of knowledge and skills.

DOI 10.20525/ijrbs.v8i3.25612 Crossref citations17 OpenAlex citations
JOURNAL ARTICLE

Export Competitiveness of Bangladesh Readymade Garments Sector

Md. Sajib Hossian · Rashedul Kabir · Enamul Hafiz Latifee

International Journal of Research in Business and Social Science · 2019

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The paper evaluates the competitiveness of Bangladesh Readymade Garments (RMG) sector in the global RMG market through Market share analysis using two-digit classifications of Harmonized System (HS)data for the period covering 2012 to 2016 to understand the actual condition of sector’s export comparison with its competitors. While Trade Entropy index has also been calculated to make an attempt to understand the geographical dispersion of export market scenario using two-digit classifications of HS data for the time period between 2006 and 2016. The findings of the paper based on market share analysis illustrate that Bangladesh’s RMG export share in the global market reached 7.50percentin 2016, a shot up by 2.73 percentage points, indicating an increase in export competitiveness, whereas China’s share declined to 33.75 percentin 2016, with an exception to 2013. During this period, Vietnam and India’s market share increased by 2.24, and 0.72 percentage points respectively, making them the 3rd and 6th largest RMG exporter in the world. Trade Entropyindex calculationindicates that the geographical diversification of Bangladesh’s RMG export has increased considering the value of the index, it has increased more than two times during this time period. But, in spite of increasing geographical diversification of the RMG sector market, itsexport is still heavily concentrated on two markets: the European UnionEU (28), and the United States of America (USA). The paper also provides a set of policyrecommendations that wouldbe helpful to both RMG sector stakeholders and policymakers to move forward the sector towards more export competitiveness.

DOI 10.20525/ijrbs.v8i3.20510 Crossref citations17 OpenAlex citations
JOURNAL ARTICLE

A Strategic Approach to the Consumer Perception of Brand on the Basis of Brand Awareness and Brand Loyalty

Khurram Sultan · Saja Akram · Sara Abdulhaliq · Deema Jamal

International Journal of Research in Business and Social Science · 2019

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In this study, the consumer perception for brand awareness and brand loyalty for two famous brands of soft drinks Coca Cola and Pepsi, has been evaluated. For this purpose, the effects of consumer perception of Coke and Pepsi were analysed for consumer association to these brands. The objectives of the study are multi fold (I) Studying onthe consumers preferences (II) to illustrate which brand’s advertisement mostly people have seen, (iii) demonstrate the reason to buy cola drinks or Pepsi drinks (iv) assessment of the creation of a top of mind awareness about COCA COLA in, Erbil KRI by providing the information to consumers. Sample size were selected 50 consumers of drinks (PePsi and Coca Cola ). Data collected and analyzed by using Microsoft office 2010 version. Results revealed that consumers of Pepsi and Coca cola most of the consumer found toward coca cola and they like coca cola as compare to Pepsi and the reason behind it is the strong taste of coca cola such as 60 % people answered that they remember more advertisement as compare to Pepsi and others. and 90%  said coca cola is easily available in their approach and  also 70 % people answer that they like coca cola  due to its strong taste so the overall research survey for Coke and Pepsi has revealed that Coke is more adopted brand then that of Pepsi and recommendations are recommended such as perception leads to the brand loyalty, thus brands in general and Coke and Pepsi needs to focus on the point that its consumers are made to perceive more value from the brand which can come through assuring them about quality of product and other factor i.e. best price, best value, availability, trend etc.

DOI 10.20525/ijrbs.v8i3.2598 Crossref citations15 OpenAlex citations
JOURNAL ARTICLE

The Strategy of Spiritual Leadership

Jufrizen Jufrizen · Maya Sari · Muhammad İrfan Nasutian · Radiman Radiman

International Journal of Research in Business and Social Science · 2019

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To analyze the influence of spiritual leadership on the organizational commitment of lecturers, spiritual leadership on the workplace spirituality, spiritual leadership on spiritual survival, Workplace Spirituality on the organizational commitment of lecturers, and Spiritual Survival towards the organizational commitment of lecturers in  Private Universities in Medan. The study population was all permanent lecturers of private universities owned by  Foundation ( organizations) totaling 425 permanent lecturers who had functional positions as expert assistants, lecturers, and head lecturers and had the following characteristics: (1) tenure of over 1 year, (2 ) Domicile in Medan and (3) Carry out the Tri Dharma of Higher Education. Determination of the number using the Slovin formula and obtained as many as 219 lecturers and data analysis used was path analysis. The results showed that Spiritual Leadership had a positive and significant effect on the lecturers' organizational commitment, Spiritual Leadership had a positive and significant effect on workplace spirituality, Spiritual Leadership had a positive and significant effect on spiritual survival, Workplace Spirituality had a positive and significant influence on the organizational commitment of lecturers, and Spiritual Survival was influential positive and significant towards organizational commitment of lecturers at  Private Universities in Medan City. In this study Workplace Spirituality and spiritual survival act as mediators

DOI 10.20525/ijrbs.v8i1.1948 Crossref citations18 OpenAlex citations

Selected results

JOURNAL ARTICLE

Improving the efficiency of human resources with the use of new technologies and reorganization process

Arben Tërstena · Arta Jashari Goga · Bujar Jashari

International Journal of Research in Business and Social Science · 2019

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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.

DOI 10.20525/ijrbs.v9i1.6067 Crossref citations20 OpenAlex citations
JOURNAL ARTICLE

A link between top managers’ perception and corporate social responsibility

Milkiyas Ayele Tefera · He Yuanqiong · Liu Luming

International Journal of Research in Business and Social Science · 2019

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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.

DOI 10.20525/ijrbs.v9i1.6054 Crossref citations7 OpenAlex citations
JOURNAL ARTICLE

Corporate Governance, Financial Performance and Firm Value;

Evans machero Ochego · Job Omagwa · Stephen Muathe

International Journal of Finance & Banking Studies · 2019

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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 .  

DOI 10.20525/ijfbs.v8i4.6087 Crossref citations12 OpenAlex citations
JOURNAL ARTICLE

The impact of education and training on Export performance of SMEs

Sevdie Zymer Alshiqi Bekteshi

International Journal of Research in Business and Social Science · 2019

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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.

DOI 10.20525/ijrbs.v8i6.5650 Crossref citations7 OpenAlex citations
JOURNAL ARTICLE

Corporate governance mechanisms and audit report lag moderated by audit complexity

Wa Ode Irma Sari · Bambang Subroto · Abdul Ghofar

International Journal of Research in Business and Social Science · 2019

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This study aims to verify the correlation between corporate governance mechanisms, reflected independent commissioners, audit committee and audit tenure to audit report lag, and the audit complexity has able to moderate the relationship between corporate governance mechanisms to audit report lag. This study uses a population of manufacturing companies that publish their financial statements on the Indonesian Stock Exchange in 2015-2017. The samples are selected with a purposive sampling method. There is 100 manufacturing company selected as the sample for the period of 2015-2017. This study was tested by using the Moderate Regression Analysis test. The results of this study indicate that the audit committee and audit tenure have a negative effect on audit report lag, but the independent commissioner has an insignificant effect on audit report lag. Audit complexity is proven to increase audit report lag as an increase audit committee. This research provides the capital market authority (OJK) to issue policies and strict sanctions, thus encouraging companies to publish audited financial statements more time.

DOI 10.20525/ijrbs.v8i6.5363 Crossref citations10 OpenAlex citations

Data coverage & freshness

Source coverage refers to this result set; a publication may occur in several sources. Sync times refer to contributing journals.

Missing abstracts: 0 · Missing authors: 0 · Missing publication dates: 0 · Dates without day precision: 0

SourceMost recent successful journal syncLatest attempt
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