发布求助
文献互助 智能选刊 最新文献

Journal of Eastern European and Central Asian Research (JEECAR)最新文献

筛选
英文 中文
Auditor rotation impact on auditor independence and its implication on auditor performance 审计师轮换对审计师独立性的影响及其对审计师绩效的影响
Journal of Eastern European and Central Asian Research (JEECAR) Pub Date : 2024-04-06 DOI: 10.15549/jeecar.v11i2.1632
E. Suhayati, John R. Dilyard
{"title":"Auditor rotation impact on auditor independence and its implication on auditor performance","authors":"E. Suhayati, John R. Dilyard","doi":"10.15549/jeecar.v11i2.1632","DOIUrl":"https://doi.org/10.15549/jeecar.v11i2.1632","url":null,"abstract":"This study aims to determine how much auditor rotation affect auditor independence and its implications for auditor performance. The method used in this study are descriptive and verification methods with path analysis, data processed using the SPSS program. The results of this study indicate Auditor Rotation Affect Auditor Independence and Auditor Independence Has Implications for Auditor Performance, with the reason, if the auditor rotation is carried out consistently, the level of auditor independence is high so that the auditor's performance is optimal.. The higher the independence, the better the auditor's performance. People are increasingly trusting to use the services of a public accounting firm. Independence is the backbone of the auditor's profession, auditor rotation in many countries is important to implement such as in Jordan, Libya and other developing countries. Auditor performance is a tool to measure auditor performance, which begins with instilling attitudes that are not controlled by other parties, one of which is through audit0r rotation, auditor rotation is needed as a basis to prevent a special relationship between management and the auditor as a result of long assignments.","PeriodicalId":127595,"journal":{"name":"Journal of Eastern European and Central Asian Research (JEECAR)","volume":"12 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140735888","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Psychological inflation: Definition and measurement 心理膨胀：定义和测量
Journal of Eastern European and Central Asian Research (JEECAR) Pub Date : 2024-04-06 DOI: 10.15549/jeecar.v11i2.1611
Thi Thanh Xuan Pham, Thi Canh Nguyen, Huu Tin Ho
{"title":"Psychological inflation: Definition and measurement","authors":"Thi Thanh Xuan Pham, Thi Canh Nguyen, Huu Tin Ho","doi":"10.15549/jeecar.v11i2.1611","DOIUrl":"https://doi.org/10.15549/jeecar.v11i2.1611","url":null,"abstract":"Conventional monetary policy tools became less effective, with nominal short-term interest rates approaching the zero-lower bound during COVID-19. Instead, central banks adopted a range of unconventional monetary policies. Thus, perceived inflation has become a key channel for monetary policy transmission. Despite how vital perceived inflation is, quantifying perceived inflation with accuracy remains questionable and challenging. As a result, we focus on developing a novel measurement of perceived inflation - the psychological inflation index. Our approach is based on psychological theories and considers loss aversion, which creates advancements to previous versions. The new index satisfies many expected criteria: (i) it broadly co-moves with the headline inflation index during everyday contexts; (ii) it captures abnormal price evolution better than headline inflation during crisis periods; (iii) it links tightly with monetary policy and economic dynamics. Psychological inflation, therefore, might be helpful in forecasting headline inflation, estimating real interest rates, predicting economic players' behavior, and setting salaries and prices. Psychological inflation, combined with headline inflation, provides a clearer picture of the credibility of monetary policy.","PeriodicalId":127595,"journal":{"name":"Journal of Eastern European and Central Asian Research (JEECAR)","volume":"31 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140734293","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Socio-economic development of tourist destinations: A cross-country analysis 旅游目的地的社会经济发展：跨国分析
Journal of Eastern European and Central Asian Research (JEECAR) Pub Date : 2024-02-10 DOI: 10.15549/jeecar.v11i1.1442
Olena Stryzhak, Ľuboš Cibák, Mikuláš Sidak, Volodimyr Yermachenko
{"title":"Socio-economic development of tourist destinations: A cross-country analysis","authors":"Olena Stryzhak, Ľuboš Cibák, Mikuláš Sidak, Volodimyr Yermachenko","doi":"10.15549/jeecar.v11i1.1442","DOIUrl":"https://doi.org/10.15549/jeecar.v11i1.1442","url":null,"abstract":"The study aims to investigate the characteristics of socio-economic development in the context of countries’ tourism advancement. The paper analyzes the Travel & Tourism Development Index (TTDI) and the Happiness Rating (HR). The sample covers data from 102 countries for the year 2021. The analysis showed that there are differences in the relationships between TTDI and HR, as well as their sub-indices, among groups of countries distributed according to income level. The research methodology includes the use of such methods as correlation analysis to determine the relationships between indicators like factor analysis to identify the degree of indicators' influence on the sample and a graphical method to visualise the analysis results. The study uses the World Bank approach to classify countries into income groups. The study confirms that a country's welfare level is one factor that determines patterns in various areas, including tourism.","PeriodicalId":127595,"journal":{"name":"Journal of Eastern European and Central Asian Research (JEECAR)","volume":"111 35","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139786650","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The effect of liquidity on firm’s performance: Case of Vietnam 流动性对公司业绩的影响：越南案例
Journal of Eastern European and Central Asian Research (JEECAR) Pub Date : 2024-02-10 DOI: 10.15549/jeecar.v11i1.1344
Kim Quoc Trung Nguyen, Thi Hang Nga Phan, Nguyen Minh Hang
{"title":"The effect of liquidity on firm’s performance: Case of Vietnam","authors":"Kim Quoc Trung Nguyen, Thi Hang Nga Phan, Nguyen Minh Hang","doi":"10.15549/jeecar.v11i1.1344","DOIUrl":"https://doi.org/10.15549/jeecar.v11i1.1344","url":null,"abstract":"This paper aims to estimate the effect of liquidity on the profitability of firms listed on the Ho Chi Minh City Stock Exchange (HSX) in Vietnam during the COVID-19 outbreak. Using a quantitative research method (the feasible generalized least squares method - FGLS), six factors affecting the firms' performance from 2012 to 2021 are identified: COVID-19, the liquidity ratio, firm age, firm size, tangible assets, and gross domestic product growth. This paper has especially highlighted liquidity's negative and significant effect on firms' performance during the pandemic. Therefore, the study findings indicate that manufacturing firms with high liquidity during COVID-19 lose the opportunity to increase revenue due to funds tied to working capital that cannot be used to support the company's operations under the trade-off theory. Besides, high liquidity also increases the company's opportunity cost, which decreases company profitability. However, the study was conducted in a country with government intervention, political stability, and peace, unlike a country in a period of war and economic difficulties, such as Ukraine. Therefore, the article used a cross-country database for more generalizable results.","PeriodicalId":127595,"journal":{"name":"Journal of Eastern European and Central Asian Research (JEECAR)","volume":"18 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139846861","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Financial statements’ reliability affects firms’ performance: A case of Vietnam 财务报表的可靠性影响公司业绩：越南案例
Journal of Eastern European and Central Asian Research (JEECAR) Pub Date : 2024-02-10 DOI: 10.15549/jeecar.v11i1.1432
Trung Nguyen Kim Quoc, Van Tran Hong, Tuan Le Van, Hang Nguyen Minh, Oanh Nguyen Thi Ngoc
{"title":"Financial statements’ reliability affects firms’ performance: A case of Vietnam","authors":"Trung Nguyen Kim Quoc, Van Tran Hong, Tuan Le Van, Hang Nguyen Minh, Oanh Nguyen Thi Ngoc","doi":"10.15549/jeecar.v11i1.1432","DOIUrl":"https://doi.org/10.15549/jeecar.v11i1.1432","url":null,"abstract":"This paper aims to estimate the effect of the reliability of financial statements on listed firms’ performance in Vietnam, especially on the Ho Chi Minh City Stock Exchange, from 2015 to 2022. Based on International Financial Reporting Standards, Generally Accepted Accounting Principles and theories, reliability is a key attribute of information quality in financial statements. Besides, using the quantitative method of feasible generalized least squares (FGLS), the findings show that reliability positively affects listed firms’ performance with a confidence interval of 95%. On the platform of agency theory, the reliability of financial statements is considered a tool to fulfill the duties and responsibilities of managers and the board of directors to external users, while stakeholder theory considers the advantages of the disclosure of reliable financial statements in terms of gaining performance.","PeriodicalId":127595,"journal":{"name":"Journal of Eastern European and Central Asian Research (JEECAR)","volume":"2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139786662","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
University Students and Teachers’ Experiences with Distance Education in Uzbekistan 乌兹别克斯坦大学生和教师的远程教育经验
Journal of Eastern European and Central Asian Research (JEECAR) Pub Date : 2024-02-10 DOI: 10.15549/jeecar.v11i1.1282
D.R. Akhmedjanova, Irina Kerimova
{"title":"University Students and Teachers’ Experiences with Distance Education in Uzbekistan","authors":"D.R. Akhmedjanova, Irina Kerimova","doi":"10.15549/jeecar.v11i1.1282","DOIUrl":"https://doi.org/10.15549/jeecar.v11i1.1282","url":null,"abstract":"This study has examined the experiences of students and teachers with distance education in Uzbekistan during the COVID-19 pandemic. Distance education is a new field in Uzbekistan, and evidence-based practices should be examined for its successful implementation. A convergent mixed-methods design was used, employing surveys and focus group interviews. The survey data was analyzed using descriptive and inferential statistics, and the focus group interview data was analyzed using thematic analysis. The results revealed that students and faculty had both positive and negative experiences with distance education, but also suggested that teachers were more self-efficacious in teaching online rather than students learning online. This exploratory study indicates that students need targeted instruction and support on studying online and self-regulate their learning. Teachers should participate in intensive professional learning workshops on materials design and pedagogical practices in online classes. Practical applications and ideas for future research are discussed.","PeriodicalId":127595,"journal":{"name":"Journal of Eastern European and Central Asian Research (JEECAR)","volume":"12 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139846394","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Measuring healthcare efficiency in Kazakhstan: an application of data envelopment analysis 衡量哈萨克斯坦的医疗效率：数据包络分析的应用
Journal of Eastern European and Central Asian Research (JEECAR) Pub Date : 2024-02-10 DOI: 10.15549/jeecar.v11i1.1428
A. Omir, Azimkhan Satybaldin, R. Ruzanov, Gulzhakhan Khajiyeva
{"title":"Measuring healthcare efficiency in Kazakhstan: an application of data envelopment analysis","authors":"A. Omir, Azimkhan Satybaldin, R. Ruzanov, Gulzhakhan Khajiyeva","doi":"10.15549/jeecar.v11i1.1428","DOIUrl":"https://doi.org/10.15549/jeecar.v11i1.1428","url":null,"abstract":"The study aims to evaluate the efficiency of the Republic of Kazakhstan's healthcare sector over the period 2014-2021 using the non-parametric method of data envelope analysis. The analysis was carried out based on quantitative indicators of the medical statistics of the Republic of Kazakhstan. The study's results prove that efficiency tends to change over the medium term. Simultaneously, implementing digital technologies based on the computerisation and digitalisation of the healthcare sector in the short term is revealed to reduce overall efficiency, but that efficiency increases in the long term. The events of the COVID-19 pandemic did not reduce the overall efficiency of the healthcare sector in the Republic of Kazakhstan.","PeriodicalId":127595,"journal":{"name":"Journal of Eastern European and Central Asian Research (JEECAR)","volume":"48 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139846591","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The value premium in the Vietnamese equity market 越南股票市场的价值溢价
Journal of Eastern European and Central Asian Research (JEECAR) Pub Date : 2024-02-10 DOI: 10.15549/jeecar.v11i1.1549
Le Quy Duong
{"title":"The value premium in the Vietnamese equity market","authors":"Le Quy Duong","doi":"10.15549/jeecar.v11i1.1549","DOIUrl":"https://doi.org/10.15549/jeecar.v11i1.1549","url":null,"abstract":"In recent decades, the Efficient Market Hypothesis has been the subject of debate among professionals and academics. In this hypothesis, the value premium is a key aspect that challenges market efficiency. The main objective of this study is to comprehensively investigate the value versus growth anomaly in the Vietnamese market between 2013 and 2023. Based on the empirical data, value portfolios have yielded a greater average return than growth portfolios in the Vietnamese stock market during this period. Although their levels of market risk (measured by beta) are nearly the same, the added-risk level of value portfolios is substantially higher than growth portfolios. Therefore, the value premium in Vietnam is compensated for bearing a higher risk level, consistent with the risk-based explanation.","PeriodicalId":127595,"journal":{"name":"Journal of Eastern European and Central Asian Research (JEECAR)","volume":"30 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139846662","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The value premium in the Vietnamese equity market 越南股票市场的价值溢价
Journal of Eastern European and Central Asian Research (JEECAR) Pub Date : 2024-02-10 DOI: 10.15549/jeecar.v11i1.1549
Le Quy Duong
{"title":"The value premium in the Vietnamese equity market","authors":"Le Quy Duong","doi":"10.15549/jeecar.v11i1.1549","DOIUrl":"https://doi.org/10.15549/jeecar.v11i1.1549","url":null,"abstract":"In recent decades, the Efficient Market Hypothesis has been the subject of debate among professionals and academics. In this hypothesis, the value premium is a key aspect that challenges market efficiency. The main objective of this study is to comprehensively investigate the value versus growth anomaly in the Vietnamese market between 2013 and 2023. Based on the empirical data, value portfolios have yielded a greater average return than growth portfolios in the Vietnamese stock market during this period. Although their levels of market risk (measured by beta) are nearly the same, the added-risk level of value portfolios is substantially higher than growth portfolios. Therefore, the value premium in Vietnam is compensated for bearing a higher risk level, consistent with the risk-based explanation.","PeriodicalId":127595,"journal":{"name":"Journal of Eastern European and Central Asian Research (JEECAR)","volume":" 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139786893","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Business continuity of culinary SMEs: Empirical study of personal branding, corporate branding, open innovation, and competitive advantage 烹饪中小企业的业务连续性：个人品牌、企业品牌、开放式创新和竞争优势的实证研究
Journal of Eastern European and Central Asian Research (JEECAR) Pub Date : 2024-02-10 DOI: 10.15549/jeecar.v11i1.1383
Velwin Wibowo, I. G. So, E. Kuncoro, A. Bandur
{"title":"Business continuity of culinary SMEs: Empirical study of personal branding, corporate branding, open innovation, and competitive advantage","authors":"Velwin Wibowo, I. G. So, E. Kuncoro, A. Bandur","doi":"10.15549/jeecar.v11i1.1383","DOIUrl":"https://doi.org/10.15549/jeecar.v11i1.1383","url":null,"abstract":"This study aims to uncover the interaction of intangible resources in personal branding, corporate branding, and open innovation in shaping the competitive advantage and sustainability of culinary SMEs in developing countries. Financial moderation is a moderation variable in the relationship between competitive advantage and business continuity. Using a quantitative approach involving 216 respondents, this study with SEM PLS analysis has produced empirical information that knowledge and branding resources (personal and corporate) have convincingly influenced the formation of competitive advantage and business continuity. This study reinforces resource-based theory and practically becomes a strategic consideration for stakeholders related to culinary SMEs in maintaining their existence in a competitive dynamic.","PeriodicalId":127595,"journal":{"name":"Journal of Eastern European and Central Asian Research (JEECAR)","volume":" 1060","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139787110","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
首页 上一页 下一页 尾页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：481959085
Book学术官方微信