Corporate Governance and Organizational Behavior Review最新文献

The effect of the application of balanced performance measurement dimensions in strategic decisions in government universities 平衡绩效衡量维度在政府大学战略决策中的应用效果

Corporate Governance and Organizational Behavior Review Pub Date : 2023-04-03 DOI: 10.22495/cgobrv7i2p13

L. Shaheen

引用次数: 0

The effects of management characteristics on the adoption of International Financial Reporting Standards for small and medium-sized enterprises. 管理特征对中小企业采用国际财务报告准则的影响。

Corporate Governance and Organizational Behavior Review Pub Date : 2023-01-01 DOI: 10.22495/cgobrv7i4p2

La Soa Nguyen, Duc Cuong Pham

{"title":"The effects of management characteristics on the adoption of International Financial Reporting Standards for small and medium-sized enterprises.","authors":"La Soa Nguyen, Duc Cuong Pham","doi":"10.22495/cgobrv7i4p2","DOIUrl":"https://doi.org/10.22495/cgobrv7i4p2","url":null,"abstract":"This study aims to examine the effects of management characteristics, including perceptiveness, support, and willingness on the adoption of International Financial Reporting Standards (IFRS) for small and medium-sized enterprises (SMEs) in Vietnam. The research collects secondary data via a questionnaire from 218 responses by senior managers and financial directors of SMEs in Vietnam during the period from January 2022 to June 2022. The model’s scales are established and tested by Cronbach’s alpha, exploratory factor analysis (EFA), and confirmatory factor analysis (CFA). Then, structural equation modeling (SEM) is used to test research hypotheses. The research results confirm that the readiness to apply IFRS in SMEs in Vietnam depends greatly on the perceptiveness and support of managers of researched firms, consistent with previous studies (Moqbel et al., 2013). Upon the analysis results, the research has proposed instructive recommendations to encourage SMEs to accelerate the preparation of firms’ financial statements complying with IFRS. By doing these, firms will increase their competitive advantages and promote international integration. The study also contributes to the literature as a lesson to countries in adopting full IFRS.","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","volume":"5 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":"135800486","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

Unleashing innovation: The role of internal marketing in education sector 释放创新:内部营销在教育领域的作用

Corporate Governance and Organizational Behavior Review Pub Date : 2023-01-01 DOI: 10.22495/cgobrv7i4p7

Bassil Farouq Fayiz Al Issa, Nik Hazimah Nik Mat, Marhana Mohamed Anuar

{"title":"Unleashing innovation: The role of internal marketing in education sector","authors":"Bassil Farouq Fayiz Al Issa, Nik Hazimah Nik Mat, Marhana Mohamed Anuar","doi":"10.22495/cgobrv7i4p7","DOIUrl":"https://doi.org/10.22495/cgobrv7i4p7","url":null,"abstract":"The education sector is undergoing huge transformations in response to changing situations and circumstances. In order to effectively adapt to the evolving demands of the new situation, innovative work behaviours among educators have become increasingly crucial. This study aims to investigate teachers’ perceptions of innovative work behaviours in Jordan, evaluate the implementation of internal marketing within the Jordanian education sector, and examine the influence of internal marketing on enhancing innovative work behaviours. Drawing on a qualitative research methodology, semi-structured interviews were conducted with teachers of the first three grades in Jordanian public schools. Thematic analysis was employed to interpret the interview data. The main themes that emerged from the analysis were motivation and collaboration. Findings show that motivated teachers are more likely to invest their time and effort in experimenting with innovative teaching methods and finding solutions to educational challenges. Collaboration fosters an environment of shared knowledge, support, and creativity among teachers. These findings imply the influence of internal marketing in guiding the motivation and collaboration among teachers. By understanding the impact of internal marketing on innovative work behaviours, policymakers and educational institutions can develop effective strategies to enhance the quality of education in the country.","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","volume":"17 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":"136208703","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

Does creating shared value make a difference? Exploring different determinants of firm competitiveness 创造共享价值会产生影响吗?探讨企业竞争力的不同决定因素

Corporate Governance and Organizational Behavior Review Pub Date : 2023-01-01 DOI: 10.22495/cgobrv7i4p9

Tingting Sun

{"title":"Does creating shared value make a difference? Exploring different determinants of firm competitiveness","authors":"Tingting Sun","doi":"10.22495/cgobrv7i4p9","DOIUrl":"https://doi.org/10.22495/cgobrv7i4p9","url":null,"abstract":"The concept of creating shared value (CSV) (Porter & Kramer, 2006, 2011) opens a new chapter for corporate social responsibility (CSR) studies, yet the literature is riddled with ambiguity, and lacking empirical evidence. Drawing on signaling (Stiglitz, 2000; Spence, 2002; Connelly et al., 2011) and organizational commitment theories (Meyer & Allen, 1984, 1997), the study defines the CSV approach incorporating intangible and soft dimensions — commitment and compliance, from behavior and motivation perspectives. By applying secondary data methodology, the study operationalizes different CSR approaches by clustering various CSR behaviors of Chinese public companies and extends the study covering emerging economies. The results provide valuable empirical evidence that the CSV approach maximizes the impact of CSR on firm competitiveness, contributing to the theoretical development of the concept. It also contributes to the literature on firm competitiveness by offering an integrated framework consolidating resource-based view (RBV) (Barney, 1991), dynamics capability (Teece et al., 1997; Teece & Pisano, 2003; Teece, 2007, 2012; Mousavi et al., 2018, 2019), and CSV perspectives. By theoretically constructing the RBV perspective including financial and technological capacity while the dynamic capability perspective measured by management team education diversity, the paper also explored their corresponding impacts on firm competitiveness.","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","volume":"15 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":"136306016","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

Leadership training programmes and productivity: The influence of trainee motivation as a mediator 领导力培训计划与生产力:受训者动机作为中介的影响

Corporate Governance and Organizational Behavior Review Pub Date : 2023-01-01 DOI: 10.22495/cgobrv7i4p6

Nur Izzaty Mohamad, Abdullah Sanusi Othman, Suhaila Abdullah, Ishak Abd Rahman

{"title":"Leadership training programmes and productivity: The influence of trainee motivation as a mediator","authors":"Nur Izzaty Mohamad, Abdullah Sanusi Othman, Suhaila Abdullah, Ishak Abd Rahman","doi":"10.22495/cgobrv7i4p6","DOIUrl":"https://doi.org/10.22495/cgobrv7i4p6","url":null,"abstract":"Recent empirical studies have recognised that trainee motivation indirectly influences the relationship between leadership training programmes and productivity. Although this relationship has been widely studied, the role of trainee motivation as a mediating variable has not been discussed in detail in the training management literature. This study focuses on the relationship between leadership training programmes and productivity and examines the role of trainee motivation as a mediating variable. A survey method was used to gather 328 sets of questionnaires from various categories of positions in the central administration sector, in Malaysia. This study employed SmartPLS programme path model analysis to evaluate the measurement and structural models and further examine the significance level of the research hypotheses. The results of path model analysis testing confirm that trainee motivation indirectly influences the relationship between leadership training programmes and productivity. This study’s findings can be used as important certificates by management to understand the diversity of perspectives on trainee motivation and design a training programme master plan that can increase employee inspiration to succeed and maintain the organisation’s strategies and goals in an era of global competition and an unstable economy.","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","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":"136008994","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

Corporate governance and return on assets in mining industry companies: The developing market study 矿业公司治理与资产收益率:发展中的市场研究

Corporate Governance and Organizational Behavior Review Pub Date : 2023-01-01 DOI: 10.22495/cgobrv7i4p8

Meiryani Meiryani, Mochammad Fahlevi, Kevin Rivalldo, Moch Doddy Ariefianto, Agustinus Winoto, Dianka Wahyuningtias, Ahmad Syamil

{"title":"Corporate governance and return on assets in mining industry companies: The developing market study","authors":"Meiryani Meiryani, Mochammad Fahlevi, Kevin Rivalldo, Moch Doddy Ariefianto, Agustinus Winoto, Dianka Wahyuningtias, Ahmad Syamil","doi":"10.22495/cgobrv7i4p8","DOIUrl":"https://doi.org/10.22495/cgobrv7i4p8","url":null,"abstract":"Differences in interests lead to conflict between managers with owners of capital because managers do not always align interests with the interests of company owners (Jensen & Meckling, 1976). Corporate governance has a very important role in increasing various growths, one of which is the growth of the company’s finances. In the application of corporate governance, it takes several parties who can bridge corporate governance to be applied in the company. The board of commissioners is the core of governance that is tasked with ensuring the implementation of the company’s strategy, supervising management, and requiring accountability. The purpose of this study was to find out what important parties in the company had a significant impact on the company’s finances as measured through the return on assets (ROA) of mining companies. This study uses secondary data collected from financial statements and annual reports from mining companies listed on the Indonesia Stock Exchange (IDX) that can be accessed regularly. In this study, data analysis to test hypotheses was multiple linear regression analysis. The analysis of multiple linear regression data measures the interval or ratio data to know whether the free variables studied have a good correlation. The results of the study show that all parties who have an important role in bridging corporate governance such as the board of commissioners, independent commissioners, board of directors, and audit committee, have no significant influence on the growth of ROA in the company.","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","volume":"78 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":"136259374","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

Does organizational climate moderate compensation for turnover intention? Lesson from Sharia banks 组织氛围是否会调节离职意向的薪酬?伊斯兰银行的教训

Corporate Governance and Organizational Behavior Review Pub Date : 2023-01-01 DOI: 10.22495/cgobrv7i4p5

Budi Santoso, Agus Wibowo, Mohammad Sofwan Effendi, Bagus Shandy Narmaditya, Indra Fahrizal

{"title":"Does organizational climate moderate compensation for turnover intention? Lesson from Sharia banks","authors":"Budi Santoso, Agus Wibowo, Mohammad Sofwan Effendi, Bagus Shandy Narmaditya, Indra Fahrizal","doi":"10.22495/cgobrv7i4p5","DOIUrl":"https://doi.org/10.22495/cgobrv7i4p5","url":null,"abstract":"This study aims to reveal the effect of compensation and work engagement on the turnover intention with organizational climate as a moderating variable in Sharia banks in Indonesia. This study also analyzes the multi-group to understand the difference from the gender aspect in Sharia banks in Indonesia. Sharia bank is an alternative to conventional banking, which has proven to be resistant to various crises (Dibooglu et al., 2022). This study used a quantitative approach with convenience sampling with a total of 291 officer-level employee respondents. The partial least squares structural equation modeling (PLS-SEM) method was used to analyze the data from valid samples. The empirical findings corroborate previous studies that compensation negatively impacts turnover intention. Likewise, work engagement negatively impacts turnover intention. The results also reveal that work engagement can mediate the negative effect of compensation on turnover intention, while organizational climate can moderate the impact of compensation and turnover intention. Finally, our study also provides insight that there is no gender difference in turnover intention.","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","volume":"40 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":"135958113","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

Examining the relationship between board characteristics and financial risk disclosure: A longitudinal analysis based on agency theory. 董事会特征与财务风险披露的关系研究:基于代理理论的纵向分析。

Corporate Governance and Organizational Behavior Review Pub Date : 2023-01-01 DOI: 10.22495/cgobrv7i4p12

Shehabaddin AbdullahA. Al-Dubai, Khaleed Omair Alotaibi

{"title":"Examining the relationship between board characteristics and financial risk disclosure: A longitudinal analysis based on agency theory.","authors":"Shehabaddin AbdullahA. Al-Dubai, Khaleed Omair Alotaibi","doi":"10.22495/cgobrv7i4p12","DOIUrl":"https://doi.org/10.22495/cgobrv7i4p12","url":null,"abstract":"The aim of this research is to enhance existing literature pertaining to corporate disclosure through an investigation of financial risk information that has been reported in annual reports. The study also seeks to determine the extent of disclosure and how it has changed over time. Furthermore, it examines the effects of board busyness, size, independence, and meetings on financial risk disclosure. The content analysis method was used to evaluate the annual reports of 4 energy companies over a 13-year period, resulting in 52 firm-year observations. The study used secondary data sources and focused on companies that were listed between 2009 and 2021. The findings indicate that board size has a positive impact on financial risk disclosure, whereas board independence has a negative impact. However, no significant effects were found for board busyness and board meetings. These results were robust across various estimation techniques. However, the study is limited in that it only considered certain board characteristics, and future research should explore the effects of other board characteristics and incorporate additional committee characteristics.","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","volume":"145 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":"135107229","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

Process of grievance management in health care organization: An employee perspective 医疗保健组织的申诉管理过程:一个员工的视角

Corporate Governance and Organizational Behavior Review Pub Date : 2023-01-01 DOI: 10.22495/cgobrv7i4p1

Rafia Gulzar, Shakeel Rehman, Taoufik Radouch

引用次数: 0

A synthesized distribution model: Asymmetric information, agency problem, and intertemporal optimization 一个综合分布模型:信息不对称、代理问题和跨期优化

Corporate Governance and Organizational Behavior Review Pub Date : 2023-01-01 DOI: 10.22495/cgobrv7i4p13

Jun Jiang

{"title":"A synthesized distribution model: Asymmetric information, agency problem, and intertemporal optimization","authors":"Jun Jiang","doi":"10.22495/cgobrv7i4p13","DOIUrl":"https://doi.org/10.22495/cgobrv7i4p13","url":null,"abstract":"A firm’s policy of distribution over current and future time periods influences the capital structure of the firm and its profitability. Managers decide on the amount of effort input in such a context of financial structure to maximize their utility. Nevertheless, shareholders’ preferred distribution of income is determined by the goal of corporate value maximization. The study aims to reach an optimal level of income distribution and reinvestment over current and future periods in which both the manager’s utility and shareholders’ corporate value have been maximized. The study adopts Lagrange’s multipliers method and the discounted cash flow valuation model of corporate value maximization. By processing a method of mathematical deduction and optimization, the study aims to reach an optimal equilibrium level of the dividend distribution model and explore key factors in the model for the determination of the distribution of income. As a result, the study concluded an optimal dividend distribution model, in which six factors jointly determine a theoretical equilibrium of optimization. These factors consist of the capital structure of the firm, the tax shield from debt financing, the growth rate of the dividend, dividend tax, the investment strategy of the principal, and the cost of capital.","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","volume":"2 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":"135212707","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