Journal of Governance and Regulation最新文献_第3页

The stimulus of factors in implementing the e-governance concept in the emerging economy 新兴经济体实施电子政务理念的激励因素

Journal of Governance and Regulation Pub Date : 2023-01-01 DOI: 10.22495/jgrv12i1art15

L. Mutasa, T. Iyamu

引用次数: 0

Auditing quality between share price and liquidity regarding investor’s decision 股票价格与流动性对投资者决策的审计质量

Journal of Governance and Regulation Pub Date : 2023-01-01 DOI: 10.22495/jgrv12i1art2

Nawaf Thuneibat, Rula Alhalaseh

引用次数: 0

Social responsibility accounting and financial performance during COVID-19: A survey of the firms listed in Amman Stock Exchange 2019冠状病毒病期间的社会责任会计与财务绩效:对安曼证券交易所上市公司的调查

Journal of Governance and Regulation Pub Date : 2023-01-01 DOI: 10.22495/jgrv12i1art9

Yousef Shahwan, Mohyedin Hamza, Husam Khalel Lubad, Ola Muhammad Khresat

{"title":"Social responsibility accounting and financial performance during COVID-19: A survey of the firms listed in Amman Stock Exchange","authors":"Yousef Shahwan, Mohyedin Hamza, Husam Khalel Lubad, Ola Muhammad Khresat","doi":"10.22495/jgrv12i1art9","DOIUrl":"https://doi.org/10.22495/jgrv12i1art9","url":null,"abstract":"The need to activate the concept of social responsibility accounting has increased, especially in light of the difficult economic challenges and the increase in competition between companies (Shahwan et al., 2022a). This study aims at identifying the impact of applying social responsibility accounting on the financial performance of public shareholding companies listed on the Amman Stock Exchange (ASE) during the COVID-19 pandemic. To achieve the aim of this study, the researcher developed a questionnaire, where the study population consisted of public shareholding companies and the population was 173 companies according to the ASE. In this study, questionnaires were used to collect the data, and the Statistical Package for the Social Sciences (SPSS) used to analyze the data. This study finds that there is a significant impact of social responsibility accounting on the financial performance represented by the return on assets for public shareholding companies listed on the ASE during the COVID-19 pandemic. This study recommended that there is a need for public shareholding companies to work to apply the activities related to social responsibility accounting in its various dimensions (employees, environment, society, and product). In addition, the companies should work to meet the desires of all members of society, which will lead to an increase in the community’s confidence in the company, and this will reflect positively on its financial performance in general and the return on assets specifically.","PeriodicalId":15974,"journal":{"name":"Journal of Governance and Regulation","volume":"96 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135470627","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

Factors of fraud triangle affecting the likelihood of material misstatements in financial statements: An empirical study 影响财务报表重大错报可能性的舞弊三角因素:实证研究

Journal of Governance and Regulation Pub Date : 2023-01-01 DOI: 10.22495/jgrv12i1art8

Thanh Nga Doan, Thu Trang Ta

引用次数: 1

Effect of social media and organizational memory on hotel reputation: A partial least squares-structural equation approach 社会媒体和组织记忆对酒店声誉的影响:偏最小二乘结构方程方法

Journal of Governance and Regulation Pub Date : 2023-01-01 DOI: 10.22495/jgrv12i4art7

Ahmad Heider Hussein Issa, Mohd Saiful Izwaan Saadon, Jehan Ahmad Kheiro Aburasul, Mohammad Falah Aljaman

{"title":"Effect of social media and organizational memory on hotel reputation: A partial least squares-structural equation approach","authors":"Ahmad Heider Hussein Issa, Mohd Saiful Izwaan Saadon, Jehan Ahmad Kheiro Aburasul, Mohammad Falah Aljaman","doi":"10.22495/jgrv12i4art7","DOIUrl":"https://doi.org/10.22495/jgrv12i4art7","url":null,"abstract":"This study aims to investigate the impact of organizational memory and social media on hotel reputation in Jordan. A self-administered questionnaire was employed in this study to collect data from 325 respondents using a convenience sampling technique. Partial least squares-structural equation modeling (PLS-SEM) was also used to test the suggested structural model. According to the study’s conclusions, social media and organizational memory have a favourable and significant impact on Jordanian hotels’ reputations. This study only covers respondents from Jordanian hotels due to a lack of finance and time, making it impossible to compare the results with those from other hospitality sectors. As a result, this is seen as a study constraint. Further research into the value of many facets of hotel reputation was conducted using importance-performance map analysis (IPMA). The results suggest that Jordanian hotels should utilize social media to boost their reputation. The findings of this study are meant to help Jordanian hotels comprehend the function that social media plays in enhancing hotel reputation. Findings from this study can help hotel managers and practitioners improve their digital reputation management approaches.","PeriodicalId":15974,"journal":{"name":"Journal of Governance and Regulation","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135053526","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

Investigating the determinants of working capital in the Gulf Cooperation Council 调查海湾合作委员会流动资金的决定因素

Journal of Governance and Regulation Pub Date : 2023-01-01 DOI: 10.22495/jgrv12i3art1

Bashar Abu Khalaf, Antoine B. Awad, Mohammed Nassr

{"title":"Investigating the determinants of working capital in the Gulf Cooperation Council","authors":"Bashar Abu Khalaf, Antoine B. Awad, Mohammed Nassr","doi":"10.22495/jgrv12i3art1","DOIUrl":"https://doi.org/10.22495/jgrv12i3art1","url":null,"abstract":"This study aims to identify the determinants affecting the working capital of non-financial companies listed on the Gulf Cooperation Council (GCC). All non-financial companies listed on Qatar, Oman, Saudi Arabia, United Arab Emirates, Bahrain, and Kuwait were collected and resulted in a total of 532 companies during the period of 2008–2021. The final sample included 135 companies (25.38 percent of the total number of non-financial companies in the GCC) that had at least 10 years of data out of the 14 years. This paper applied the panel regression (random and fixed effects techniques); the insignificant result of the Hausman test favored the random effect results. The results argued that there is a negative significant effect of leverage, profitability, and firm size on working capital. This suggests that high-leveraged companies tend to have less working capital and this is due to the commitment to servicing the debts. In addition, large companies tend to have less working capital since they have huge expenses to pay and this affects negatively their working capital level. Also, an interesting result is that highly profitable companies tend to have less working capital since they include themselves in more projects. While, there is a positive significant effect of growth and cash flow on working capital, which confirms that high-growth companies tend to have better working capital.","PeriodicalId":15974,"journal":{"name":"Journal of Governance and Regulation","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135182925","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: 2

Dysfunctional design of campaign finance regulatory and post-election corruption 竞选财务监管的功能失调设计与选举后腐败

Journal of Governance and Regulation Pub Date : 2023-01-01 DOI: 10.22495/jgrv12i1art13

Ibnu Sina Chandranegara, S. Bakhri

{"title":"Dysfunctional design of campaign finance regulatory and post-election corruption","authors":"Ibnu Sina Chandranegara, S. Bakhri","doi":"10.22495/jgrv12i1art13","DOIUrl":"https://doi.org/10.22495/jgrv12i1art13","url":null,"abstract":"This study begins with the condition that almost every election held in Indonesia lacks accountability and transparency in campaign finance report cases. Matched to Mietzner’s (2015) and Briffault’s (2010) reports, there are always problems with the non-functioning of campaign finance arrangements in upholding the principles of transparency and accountability. As a result, the lack of accountability and transparency in implementing campaign finance arrangements often results in conflicts of interest that lead to post-election corruption. This article aims to discover the factors that hinder the functioning of campaign finance regulations that can encourage enforcement transparency and accountability. This research uses normative juridical methods with a comparative law approach. The object of this research is the election campaign funding regulation, especially local elections in Indonesia and focuses on the dysfunctional design of campaign finance regulations on local head elections. We found that the candidates often violate existing campaign finance regulations, with election administrators, law enforcement and the public openly tolerating such violations. Campaign finance regulations continue to develop, but they only prioritize administrative aspects in their implementation. In conclusion, changes needed to optimize fund management are funds obtained from campaigns owned by individuals and then have a reasonable candidate wealth ratio.","PeriodicalId":15974,"journal":{"name":"Journal of Governance and Regulation","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68785187","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

Property right under the Ottoman legal taxation system 奥斯曼法律税收制度下的财产权

Journal of Governance and Regulation Pub Date : 2023-01-01 DOI: 10.22495/jgrv12i1art3

Isuf Ahmeti, Mentor Lecaj

引用次数: 0

Protection of employees in international employment contracts 国际雇佣合同中对雇员的保护

Journal of Governance and Regulation Pub Date : 2023-01-01 DOI: 10.22495/jgrv12i1art7

Ziad Kh. Al-Enizi, Waleed Fouad Mahameed

{"title":"Protection of employees in international employment contracts","authors":"Ziad Kh. Al-Enizi, Waleed Fouad Mahameed","doi":"10.22495/jgrv12i1art7","DOIUrl":"https://doi.org/10.22495/jgrv12i1art7","url":null,"abstract":"This study investigated the level of labor protection as per the international labor contract. Thus, the way applicable law is applied to international labor relations in Jordan and other Arab countries such as Kuwait and Bahrain, and Rome I Regulation were discussed (Council of the European Union, 2008). This was done to evaluate labor protection in Jordan compared to the other countries. Attempts were made to raise the problem, delineate the ongoing situation in Jordan, and suggest suitable solutions. The analytical method, and the survey of judiciary literature and relevant legal documents showed labor protection in Jordan is not suitable. This is because the Jordanian judiciary is contradictory regarding the interpretation of occurrences related to determining the applicable law, for there are no clear, explicit legal provisions in this regard. It was also suggested that the Jordanian legislator intervenes to protect the labor and provides legal regulations on the application of law. This study has provided the fertile soil for beneficiaries to enhance labor protection to make it conform to international standards, and for future research to aim at this purpose, and deal with labor rights in remote work or work performed in more than one country.","PeriodicalId":15974,"journal":{"name":"Journal of Governance and Regulation","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135534683","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

The contribution of bank intermediation to economic growth: Empirical evidence from CESEE countries 银行中介对经济增长的贡献:来自CESEE国家的经验证据

Journal of Governance and Regulation Pub Date : 2023-01-01 DOI: 10.22495/jgrv12i4art19

Florije Miftari

{"title":"The contribution of bank intermediation to economic growth: Empirical evidence from CESEE countries","authors":"Florije Miftari","doi":"10.22495/jgrv12i4art19","DOIUrl":"https://doi.org/10.22495/jgrv12i4art19","url":null,"abstract":"The financial system is the crucial supporter of economic growth, as it is said to be the “blood” of economic activities. Many studies reveal the role and importance of the financial system in promoting economic development by raising growth through the accumulation and utilization of savings for productive investments (Levine, 2005). However, some studies highlight a negative or non-significant relationship which may differ depending on the sample of countries and the applied methodology, proxy of financial development, time period, etc. Based on the relevance of the topic and on the ongoing debate, the aim of this study is to explore the nexus and contribution of banking intermediation in the economic growth of some Central Eastern and South-Eastern European (CESEE) countries for the period 2010–2020. We use regression methods, ordinary least squares (OLS), and a fixed effect model to investigate the relationship between economic growth and bank intermediation. We measure the development of banking intermediation using banks’ credit to the private sector, credit to government and state-owned enterprises. The research results show that credits provided by banks do not affect economic growth and are in fact negatively related to economic growth, whereas the return on equity is positively related to economic growth.","PeriodicalId":15974,"journal":{"name":"Journal of Governance and Regulation","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135660844","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