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This study examines the influence of liquidity on the profitability of Iraqi commercial banks. Five banks based in Iraq namely: North bank, Iraqi Islamic bank, Sumer bank, Dar Es-Salam bank and Babylon bank randomly selected and analyzed for the current study over the period 2005 to 2013. Moreover,  annual reports of these banks have studied and the main ratios of profitability and liquidity were calculated. These reports are available at Iraqi Stock Exchange site. The variables that were identified as independent for liquidity were, loan deposit ratio, deposit asset ratio and cash deposit ratio, while return on assets as dependent variable for profitability. The Ordinary Least Square (OLS) model used to examine the impact of liquidity on profitability. The study observes that any increase in liquidity ratios as above mentioned will lead return on asset to increase as well. Depending on this study it could be better for Iraqi banks to keep a balance between liquidity and profitability.

The key purpose of this research paper is to explore the moderating effect of Corporate Governance on the relationship between accounting base financial performance i.e. ROA, and ROE and Capital Structure of 173 Manufacturing firms listed in KSE of Pakistan for the period of 2009 to 2014. In this study multiple regression method is used under fixed effect regression model approach on panel data. The empirical results show that the inclusion of Corporate Governance Index (CGI) as moderating variable has influenced the interaction between Capital Structure and Financial Performance which was positively significant. The result is generally found that the most of Pakistani manufacturing listed firms pursue good corporate governance mechanism and use good and optimal level of Capital Mix to get the better and high financial performance. Furthermore, the corporate governance sub-indices i.e. board structure (BOD-I) and transparency & disclosure (DISC-III) both also have positive and statistically significant association with both firms performance variables: ROA and ROE. Moreover, the ownership structure sub-index (OWS-II) has not significant influence on financial performance. In last, the capital structure also has positive relationship with financial performance, interestingly about 70 per cent of Capital is financed by Equity capital and the Debt capital signifies 30 per cent only. The core significance of this paper is to investigate the impact of Corporate Governance practices on financial decisions from the Pakistani perspective.

The concept of business risk has been extended to several new concepts. Disaster, disease, social unrest and terrorism are emerging as part of business risks. This study aim is to explore classification of disaster risk in micro, small and medium enterprises (MSME). This study explains factors and risk perception of disaster prevention and reduction. The study based on survey, which involved 315 MSMEs, focus group discussion and in-depth interview with several key informants. We use content analysis as a basic tool in the data analysis process, with descriptive statistic to complete information findings in the study. Unit analysis of this study are MSME industries, they are batik and textile, furniture and handy-craft and food industry. The result shows that they are interconnectedness between financial institution, local governance and MSME in the disaster risk management model. Each party has obligations in conducting preparedness of disaster and risk protection procedures for disaster risk management. We also find that there is still very low risk perception among MSME in Surakarta. This could be a potential problem when the disaster risk management should be implemented in MSME business.

The research’s first purpose is to analyze directly conservatism accounting influence towards book tax differences and tax avoidance. The second purpose is to analyse indirect influence towards tax avoidance through book tax differences. The research is conducted to companies enlisted in Indonesian Stock Exchange and belongs to LQ45 during 2013 to 2015. The number of companies sample taken by purposive sampling is 23 corporations, therefore total observation is 69 observations. The acquired data analysed by path analysis. This research conclude that conservatism accounting practice significantly influence book tax difference practice but did not influence tax avoidance. Conservatism accounting practice is also having no influence towards tax avoidance committed by book tax differences. This book tax difference is only significantly influential to commit tax avoidance. This research can contribute in taxation field as input in tax planning formulation.

The online retail business has grown substantially. Given distinctive product categories (e.g. search or experience goods), owners must put an effort in the design of websites so every visit may end with a purchase. Clickstream panel data allowing examination into website visiting behavior (i.e. the number of pages viewed (or pageview) or the visit duration) are increasingly accessible. However, it is unclear whether the differences of the two visiting behavior between purchase outcome or product categories are significant. The present study hopes to fill the void. An analysis of 27,528 visit sessions extracted from ComScore verifies that (1) the difference of page views between purchase outcomes and that between product categories were significant and (2) only the difference of visit duration between the product categories was significant but that between purchase outcomes was insignificant. In addition to theoretical insight into online behavior across purchasing horizons and product categories using clickstream data, online retail practitioners could apply the findings to enhance the possibility of the purchases at their online stores.

The concept of business risk has been extended to several new concepts. Disaster, disease, social unrest and terrorism are emerging as part of business risks. This study aim is to explore classification of disaster risk in micro, small and medium enterprises (MSME). This study explains factors and risk perception of disaster prevention and reduction. The study based on survey, which involved 315 MSMEs, focus group discussion and in-depth interview with several key informants. We use content analysis as a basic tool in the data analysis process, with descriptive statistic to complete information findings in the study. Unit analysis of this study are MSME industries, they are batik and textile, furniture and handy-craft and food industry. The result shows that they are interconnectedness between financial institution, local governance and MSME in the disaster risk management model. Each party has obligations in conducting preparedness of disaster and risk protection procedures for disaster risk management. We also find that there is still very low risk perception among MSME in Surakarta. This could be a potential problem when the disaster risk management should be implemented in MSME business.

The existence of global market resulted in the increasing number of business actors, especially Small and Medium Enterprises (SMEs). Currently SMEs are experiencing increasingly fierce market competition. Even the competition is in an increasingly complex condition. Faced with this condition, SMEs are required to have the ability to survive and improve its performance. The population of this research is the perpetrators of SMEs in the field of fishery and marine processing business in Lontar Village, Banten Province. The sample are participant of 46 SME actors. Technical sampling is purposive sampling. The data in this study is the primary data collected through questionnaires. The result are (1)Competence leader (KOM) has a positive influence on business performance variables (KIN) with a significant value of 0.070 at a significance level of 0.10.(2). Innovation (INO) has a positive influence on business performance variables (KIN) with a 0.000 significance level at a significant level of 0.05.(3). Entrepreneurship (WIRA) has a positive influence on business performance variables (KIN) with a synergy value of 0.00 at a significant level of 0.05.(4). Investment (INV) has no effect on business performance with significance of 0.223.(5). The moderator variables of entrepreneurs have an influence in contributing to the leadership competence of performance. With a significant value of 0.032.(6). The moderator variables of entrepreneurs have an influence in contributing to innovation on the performance of Entrepreneurship, with a significant value of 0.000 at the 0.05 level (7). The moderator variables of the entrepreneur have no influence in contributing to investment on the performance of the company. with a significant value of 0.060 at the 005 level.

Enterprise risk management (ERM) has gained an increased attention during the recent past as an integrated approach to manage risk for creating and preserving firm value. The objective of this study is to explore and empirically verify as to whether the adoption of the ERM has an impact on the firm performance. This study uses both primary and secondary data pertaining to 129 companies listed on the Colombo Stock Exchange under the banking & finance, insurance, diversified, manufacturing, food and beverage and chemical and pharmaceutical sectors. Primary and secondary data are collected by distributing a survey questionnaire and analyzing the published financial statements of the observing companies. Researcher adopts ERM integrated framework suggested by the committee of sponsoring organization (COSO) of the Treadway Commission of the USA to assess the value relevance of ERM and uses return on equity (ROE) as a proxy to measure the firm performance. This study finds, except for control activities, none of the key ERM functions, suggested by the COSO’s ERM integrated framework, has a significant impact on the performance of listed companies. Internal environment, objective setting, and information & communication indicated a weak positive impact on the firm performance. Nevertheless, none of those impacts were statistically significant. Empirical evidence reveals that firms’ risk responding strategies have no impact on the performance. Surprisingly, monitoring of ERM functions has weak negative, but not significant, impact on the firm performance. These findings are contradictory with the theoretical expectation that the adoption of ERM practices has a positive impact on firm performance as confirmed by the prior researchers.

Energy is one of the most important dynamics of economic growth all over the world. Specially developing countries are in need of much more enery to provide economic growth. In this study, the relationship between energy consumption, economic growth, inflation and trade openness is exaimined by using structural VAR model for fragile five countries which have similar characteristics in terms of macroeconomic indicators. The analysis carried out with annual data that contains 1971-2013 period for fragile countries which contains of Turkey, South Africa, India, Indonesia and Brazil. According to the empirical results of the study, shocks that emerged in economic growth affect energy consumption positively but decreasingly in all countries. A substantial part of changes in energy consumption are explaned with economic growth in Turkey, India and Brazil. More than 80 percent of changes in energy consumption arise from energy consumption in South Africa and Indonesia.

This study aims to determine the effect of self-efficacy towards work perception and job satisfaction. The population of this study is the employees of government agencies in Bandung, Indonesia. The total samples are 117 employees with purposive sampling technique. This study uses Partial Least Square-Structural Equation Modeling (SEM) for analyzing the data. The results showed that self-efficacy significantly influences the work perception and job satisfaction. Moreover, it is found that work perception has a significant effect on job satisfaction. It shows that the level of self-efficacy can increase the work perception and job satisfaction. It indicates that the high level of self-efficacy will be a positive influence on the behavior of employees in conducting their duties so that it can increase their job satisfaction.