International Journal of Business and Society最新文献_第10页

SHAREHOLDER ACTIVISM AND PUBLICATION OF ANNUAL GENERAL MEETING MINUTES ONLINE: EVIDENCE FROM MALAYSIAN LISTED COMPANIES 股东维权主义与年度股东大会纪要在线发布:来自马来西亚上市公司的证据

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International Journal of Business and Society Pub Date : 2023-04-07 DOI: 10.33736/ijbs.5630.2023

{"title":"SHAREHOLDER ACTIVISM AND PUBLICATION OF ANNUAL GENERAL MEETING MINUTES ONLINE: EVIDENCE FROM MALAYSIAN LISTED COMPANIES","authors":"","doi":"10.33736/ijbs.5630.2023","DOIUrl":"https://doi.org/10.33736/ijbs.5630.2023","url":null,"abstract":"This study primarily examined the role of Minority Shareholder Watch Group (MSWG), regarded as an advocate for shareholder activism in Malaysia, in encouraging management to take actions in shareholders’ interests by making minutes of annual general meeting (AGM) available electronically. Shareholder activism was assessed through companies monitored by the MSWG and through shareholder participation based on percentage of issued shares that voted at the AGM. The paper utilised secondary and proprietary data. Based on a sample of 261 firms that conducted their AGM in 2017, we found that 43% firms disclosed comprehensive AGM minutes, 24% firms only disclosed summary of key matters discussed and for the rest, no AGM minutes were uploaded on their corporate websites. From the sample, 34% of firms were under the radar of the MSWG. We found that firms targeted by MSWG were significantly associated with detailed disclosure of AGM minutes. However, shareholder participation through ownership voted at the AGM did not yield a significant association. The prevalence of controlling blocks in Malaysian firms may contribute to this result. Overall, the result supports the notion that institutionalised shareholder activism is an effective way to reduce agency problems and information asymmetry between controlling shareholders, management and minority shareholders. Finally, the study limitations and direction for future research are briefly discussed.","PeriodicalId":13836,"journal":{"name":"International Journal of Business and Society","volume":null,"pages":null},"PeriodicalIF":1.0,"publicationDate":"2023-04-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84644479","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 SOCIAL PROGRESS ON FOREIGN DIRECT INVESTMENTS: A DYNAMIC PANEL DATA ANALYSIS FOR AFRICAN COUNTRIES 社会进步对外国直接投资的影响:非洲国家动态面板数据分析

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International Journal of Business and Society Pub Date : 2023-04-07 DOI: 10.33736/ijbs.5616.2023

Teheni El Ghak, Abderazak Bakhouche

引用次数: 0

THE EFFECTIVENESS OF CRITICAL SUCCESS FACTORS IN REGIONAL DEVELOPMENT PROGRAMMES MANAGEMENT 区域发展方案管理中关键成功因素的有效性

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International Journal of Business and Society Pub Date : 2023-04-07 DOI: 10.33736/ijbs.5603.2023

{"title":"THE EFFECTIVENESS OF CRITICAL SUCCESS FACTORS IN REGIONAL DEVELOPMENT PROGRAMMES MANAGEMENT","authors":"","doi":"10.33736/ijbs.5603.2023","DOIUrl":"https://doi.org/10.33736/ijbs.5603.2023","url":null,"abstract":"In ensuring an effective implementation and maximum impact of regional development projects and programmes, the element of Critical Success Factors (CSFs) should also be considered. East Coast Economic Region (ECER) is one of five regional economic corridors established in Malaysia to facilitate the socioeconomic transformation of this region towards becoming a high-income nation by 2025. East Coast Economic Region Development Council (ECERDC) was established in 2008 as a statutory body under the East Coast Economic Region Development Council Act (Act 688) to drive the implementation of ECER Master Plan. ECERDC also came out with a list of CSFs that serves as a guidance to achieve all the expected goals. The purpose of this study is to investigate the effectiveness of ownership at all levels, creation of ECER Development Council, complementation among ECER states, complementation of ECER towards other regional developments, and private and public sector partnerships in the implementation of various regional development programmes and projects by ECERDC. This study used qualitative method which utilized in-depth interviews with 10 key informants. The obtained findings demonstrated that ECERDC has practiced all five CSFs effectively and as a return, the implementation of various regional development programmes has brought positive outcomes to the organisation. The result should help understand which factors must be given priority by the stakeholders, especially in maximising the impact of the government development projects that benefit the local community.","PeriodicalId":13836,"journal":{"name":"International Journal of Business and Society","volume":null,"pages":null},"PeriodicalIF":1.0,"publicationDate":"2023-04-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78862986","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: 1

IMPACT OF DERIVATIVES USER ON FIRMS’ PERFORMANCE OF SHARI’AH COMPLIANT FIRMS 伊斯兰教法合规公司衍生品使用者对公司绩效的影响

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International Journal of Business and Society Pub Date : 2023-04-07 DOI: 10.33736/ijbs.5594.2023

Zaminor Zamzamir@Zamzamin, Razali Haron, Zatul Karamah Ahmad Baharul Ulum, Anwar Hasan Abdullah Othman

引用次数: 1

DETERMINANTS OF BEHAVIOR INTENTION TO ADOPT PEER-TO-PEER LENDING SERVICES AMONG INDONESIA MSMES 印度尼西亚中小微企业采用点对点贷款服务的行为意向的决定因素

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International Journal of Business and Society Pub Date : 2023-04-07 DOI: 10.33736/ijbs.5633.2023

Ferdinand Murni Hamundu, Iis Solihat, Hendrian, Milde Wahyu

引用次数: 3

UNEMPLOYMENT BEHAVIOUR IN THE COVID-19 PANDEMIC: EVIDENCE FROM DEVELOPING COUNTRIES 2019冠状病毒病大流行中的失业行为:来自发展中国家的证据

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International Journal of Business and Society Pub Date : 2023-04-07 DOI: 10.33736/ijbs.5610.2023

Chor Foon Tang, Salah Abosedra

{"title":"UNEMPLOYMENT BEHAVIOUR IN THE COVID-19 PANDEMIC: EVIDENCE FROM DEVELOPING COUNTRIES","authors":"Chor Foon Tang, Salah Abosedra","doi":"10.33736/ijbs.5610.2023","DOIUrl":"https://doi.org/10.33736/ijbs.5610.2023","url":null,"abstract":"This paper explores the impacts of the COVID-19 pandemic, corruption and other determinants on unemployment in developing countries using panel dataset for 89 developing countries from January to December 2020. The proposed unemployment model is estimated utilising a newly formulated conceptual framework to examine whether COVID-19 pandemic, corruption, and human capital, play a moderating role on unemployment determination in our selected developing countries. The model is estimated using the dynamic panel system generalised method of moments (GMM) estimator. Apart from output, inflation and human capital, our results show that the COVID-19 pandemic and corruption are major variables in explaining the unemployment rate for our sampled countries. Furthermore, and more notably, we find evidence that the COVID-19 pandemic and corruption appear to significantly restrain and alter the role of outputs and human capital in impacting unemployment. Therefore, the detrimental effects of the COVID-19 pandemic and corruption on the economies and labour markets of countries examined should not be under-estimated. Additionally, findings show that, while policy initiatives to combat the COVID-19 pandemic are critical, strengthening anti-corruption regulations would further improve the efficiency of any attempt to reduce unemployment rates associated with the COVID-19 period.","PeriodicalId":13836,"journal":{"name":"International Journal of Business and Society","volume":null,"pages":null},"PeriodicalIF":1.0,"publicationDate":"2023-04-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77048015","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

FACTORS INFLUENCING CORPORATE ETHICAL VALUES DISCLOSURES: A SYSTEMATIC LITERATURE REVIEW 影响企业伦理价值披露的因素:系统文献综述

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International Journal of Business and Society Pub Date : 2023-04-07 DOI: 10.33736/ijbs.5613.2023

{"title":"FACTORS INFLUENCING CORPORATE ETHICAL VALUES DISCLOSURES: A SYSTEMATIC LITERATURE REVIEW","authors":"","doi":"10.33736/ijbs.5613.2023","DOIUrl":"https://doi.org/10.33736/ijbs.5613.2023","url":null,"abstract":"The objective of this paper is to review the research patterns that examined factors influencing ethical values and practices disclosures among public listed companies in Malaysia. Through a systematic literature review (SLR) process, the paper reports a step-by-step approach to examining past studies and theories by utilizing the PRISMA (Preferred Reporting Items for Systematic reviews and Meta-Analyses) method. Past articles were identified through Scopus, Web of Sciences, and Google Scholar, which cover a period from when the Malaysian Code on Corporate Governance (MCCG) was established in 2000 until 2021. The results of our systematic literature review managed to categorize these factors into internal (board commitment, board characteristics, and company characteristics) and external (regulatory framework and international guidelines). While the sub-categories in each factor were mostly driven by compliance with the MCCG 2012 and MCCG 2017, the items on ethical practices and actions require more attention for further research. This paper recommends more studies to be conducted to examine these factors from the perspectives of board commitment, board characteristics, and firm characteristics as moderating variables. Our paper recommends large companies to adopt integrated reporting based on a globally recognised framework in promoting greater transparency and accountability as well as reducing duplication. The recommendations in this regulatory framework may influence the Board of Directors’ commitment to report more reflections of quality, and ethical values voluntarily. This paper is among the first of its kind to present a systematic literature review, which examines factors influencing ethical values and practices on disclosures, specifically in developing countries.","PeriodicalId":13836,"journal":{"name":"International Journal of Business and Society","volume":null,"pages":null},"PeriodicalIF":1.0,"publicationDate":"2023-04-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74322777","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

IFRS Convergence and Value Relevance of Accounting Information: Evidence from Indian Financial Reporting IFRS趋同与会计信息的价值相关性:来自印度财务报告的证据

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International Journal of Business and Society Pub Date : 2022-12-19 DOI: 10.33736/ijbs.5176.2022

Lorraine Rayelle Gomes, Juao C. Costa

{"title":"IFRS Convergence and Value Relevance of Accounting Information: Evidence from Indian Financial Reporting","authors":"Lorraine Rayelle Gomes, Juao C. Costa","doi":"10.33736/ijbs.5176.2022","DOIUrl":"https://doi.org/10.33736/ijbs.5176.2022","url":null,"abstract":"International studies have recorded evidences of improved accounting information attributed to the adoption of International Financial Reporting Standards (IFRS). The concurrent literature is however, scant in India. This study is one of the first of its kind to explore value relevance in the context of financial reporting for a large sample in India since IFRS convergence. The paper examines the value relevance of financial reporting of firms listed on the National Stock Exchange (NSE) in India by employing the Ohlson, (1995) Price Model. It aims to identify whether fundamental accounting variables like book value per share (BVPS) and earnings per share (EPS) are more value relevant after the IFRS converged Indian Accounting Standards (IndAS) became mandatory for listed firms. The hypotheses are tested using multivariate panel regressions on the annual data of 910 listed firms from 2013-14 to 2018-19 – resulting in 5460 observations – to include the pre and post mandatory convergence periods. The study documents a statistically significant association between stock prices of our sample firms and their key accounting variables (BVPS and EPS) along with an increase in the explanatory power of the model during the post mandatory convergence period.","PeriodicalId":13836,"journal":{"name":"International Journal of Business and Society","volume":null,"pages":null},"PeriodicalIF":1.0,"publicationDate":"2022-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78287089","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: 1

Exploring the Role of Social Capital in Community-Based Tourism in Bum Bum Island, Semporna, Sabah, Malaysia 探讨社会资本在马来西亚沙巴州仙本那邦邦岛社区旅游中的作用

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International Journal of Business and Society Pub Date : 2022-12-19 DOI: 10.33736/ijbs.5188.2022

Velan Kunjuraman

引用次数: 0

Factors Affecting Social Sustainability Performance amongst Malaysian Manufacturing Companies 影响马来西亚制造业公司社会可持续发展表现的因素

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International Journal of Business and Society Pub Date : 2022-12-19 DOI: 10.33736/ijbs.5217.2022

Mohd Rizaimy Shaharudin, Nur Zainie Abd Hamid, Dahlan Abdullah, Nabila Ahmad, Siti Fairuza Hassam, Nur Hasliza Husna Ahmad Fauzi

{"title":"Factors Affecting Social Sustainability Performance amongst Malaysian Manufacturing Companies","authors":"Mohd Rizaimy Shaharudin, Nur Zainie Abd Hamid, Dahlan Abdullah, Nabila Ahmad, Siti Fairuza Hassam, Nur Hasliza Husna Ahmad Fauzi","doi":"10.33736/ijbs.5217.2022","DOIUrl":"https://doi.org/10.33736/ijbs.5217.2022","url":null,"abstract":"Malaysia is among 192 countries that adopted the 2030 agenda for sustainable development to move towards more sustainable, resilient and inclusive growth through strengthening the social, economic and environmental aspects of sustainable development. However, among the three pillars, social sustainability is often disregarded than economic and environmental. Social sustainability is an aspect of sustainability or sustainable development that encompasses human rights, labour rights, and corporate governance. It brings a better environmental and positive influence on the employees working in the industry. This study aims to investigate the relationship between diversity practices, environmental practices, product responsibility and, safety and health practices on social sustainability performance in the manufacturing industry in Malaysia. A total of 384 questionnaires were distributed amongst manufacturers with multinational corporation status based on the purposive sampling method. Eighty-two usable questionnaires had been received and analysed. The findings of this study revealed that only diversity practices and safety and health practices significantly influenced the social sustainability performance. Future research is suggested to verify the significance of these factors as well as other potential factors in different industries for better understanding and knowledge of the social sustainability issues in Malaysia.","PeriodicalId":13836,"journal":{"name":"International Journal of Business and Society","volume":null,"pages":null},"PeriodicalIF":1.0,"publicationDate":"2022-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78139497","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