Corporate Governance and Organizational Behavior Review最新文献_第6页

Influence of traditional performance indicators on economic added value: Evidence from insurance companies 传统绩效指标对经济增加值的影响:来自保险公司的证据

Corporate Governance and Organizational Behavior Review Pub Date : 1900-01-01 DOI: 10.22495/cgobrv6i4p2

A. Alshehadeh, G. Elrefae, Ehab Injadat

{"title":"Influence of traditional performance indicators on economic added value: Evidence from insurance companies","authors":"A. Alshehadeh, G. Elrefae, Ehab Injadat","doi":"10.22495/cgobrv6i4p2","DOIUrl":"https://doi.org/10.22495/cgobrv6i4p2","url":null,"abstract":"This research aims to explore the impact of profitability indicators (including return on equity, gross profit margin, operating profit margin, and return on investments) on EVA of equity-owned Jordanian insurance companies. Economic value added (EVA) is an innovative approach to measuring company performance and gives a more realistic view of the company’s current finances compared to traditional performance indicators (Subedi & Farazmand, 2020). Many traditional indicators of performance that have been used by the companies could not provide an objective assessment that differentiates between return and capital (Siniak & Lozanoska, 2019). EVA is used to calculate the true economic profit of a company (Pernamasari, 2020). All companies that have complete annual reports from 2006 to 2019 were included in this study (n = 13). The multiple and simple regression analysis to answer the questions of the problem and test the hypotheses of the study was applied. This study found an impact of profitability indicators on the EVA. Therefore, it is necessary to draw the attention of investors and the Amman Stock Exchange to the EVA, as it is a more effective and comprehensive indicator than the traditional ones when it comes to evaluating the company’s financial performance, as it reflects useful and adequate information","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133036021","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

The implications of IFRS on the credit market: Evidence from the emerging market IFRS对信贷市场的影响:来自新兴市场的证据

Corporate Governance and Organizational Behavior Review Pub Date : 1900-01-01 DOI: 10.22495/cgobrv7i1p3

S. Al-Shaikh, Hussen Amran Naji Al-Refiay, Azher Subhi Abdulhussein

{"title":"The implications of IFRS on the credit market: Evidence from the emerging market","authors":"S. Al-Shaikh, Hussen Amran Naji Al-Refiay, Azher Subhi Abdulhussein","doi":"10.22495/cgobrv7i1p3","DOIUrl":"https://doi.org/10.22495/cgobrv7i1p3","url":null,"abstract":"Banks are usually assessed credit risk based on borrowers’ financial statements to monitor credit risk over the life of the lending contract (Beatty, 2008; Golubeva, 2020). Thus, this research examines the implications of mandatory International Financial Reporting Standards (IFRS) implementation on the rational investment decisions of lenders and borrowers in the emerging market (e.g., the Iraqi credit market). Quantitative data were collected, nearly 137000 credit/loan contracts and 500 debenture contracts of almost 750 individual companies. We separate the dataset into two periods, earlier and later IFRS implementation using interaction variables to extract other economic factors’ impact on loan contract stipulation. Even though enhancing the quality of financial statements is the most rational objective of IFRS adoption and implementation, the results show insignificant improvement. IFRS implementation has a limited effect in enhancing financial statements’ quality during the conversion period. This finding supports the view that economic advantages do not essentially contribute to the application of IFRS but depend on other considerations and the level of disclosure practices","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124333475","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

Overconfidence managers and the presence of leverage risk 过度自信的管理者与杠杆风险的存在

Corporate Governance and Organizational Behavior Review Pub Date : 1900-01-01 DOI: 10.22495/cgobrv7i2sip17

S. Martono, Arief Yulianto, A. Wijaya

引用次数: 0

Youth employment and unemployment rates in Kosovo 科索沃的青年就业和失业率

Corporate Governance and Organizational Behavior Review Pub Date : 1900-01-01 DOI: 10.22495/cgobrv5i2sip9

Bashkim Bellaqa, Besim Gollopeni

{"title":"Youth employment and unemployment rates in Kosovo","authors":"Bashkim Bellaqa, Besim Gollopeni","doi":"10.22495/cgobrv5i2sip9","DOIUrl":"https://doi.org/10.22495/cgobrv5i2sip9","url":null,"abstract":"The main aim of this study is to analyse the employment and unemployment rates in the Western Balkans, looking particularly at youth (aged 18–24 years) unemployment in Kosovo. The results of the study show that unemployment in this age group is high and that labour market policies are also not appropriate. The empirical study was conducted during the pandemic (2020), but statistics for study needs were used from the period 2001–2019. It involved young people aged 18–24 and used data from various local and international institutions regarding the labour market for young people, labour market policy, etc. The study shows that in Kosovo, 48.7% of young people aged 18–24 are unemployed and that the most pronounced unemployment is among women. A significant proportion of the young population is unemployed (46.4%) and youth unemployment among females is higher (53.6%) compared to males (42.9%) (Kosovo Agency of Statistics, 2020b). Kosovo’s problem with youth unemployment is the result of poor economic development as well as inefficient labour market policies. The study recommends that policymakers develop sustainable and effective policies that will lead to stability in youth employment and improve the labour market performance. These policies should help organizations and businesses to increase the number of employees, but should also create long-term employment stability. Furthermore, a critical appraisal is necessary to avoid youth unemployment, instability in youth employment and labour market instability as a whole","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","volume":"90 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117322064","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

Women’s political representation in local government: Its impact on public service quality 妇女在地方政府中的政治代表性:对公共服务质量的影响

Corporate Governance and Organizational Behavior Review Pub Date : 1900-01-01 DOI: 10.22495/cgobrv7i3sip12

Anni Aryani, Evi Gantyowati, Anggi Nurrahmawati, Taufiq Arifin, S. Sutaryo

{"title":"Women’s political representation in local government: Its impact on public service quality","authors":"Anni Aryani, Evi Gantyowati, Anggi Nurrahmawati, Taufiq Arifin, S. Sutaryo","doi":"10.22495/cgobrv7i3sip12","DOIUrl":"https://doi.org/10.22495/cgobrv7i3sip12","url":null,"abstract":"Public service quality has been a significant issue in Indonesia (Lanin & Hermanto, 2019) along with woman’s representation in politics (Aspinall et al., 2021). This study investigates the effect of woman’s representation in the local government head and legislative positions on public service quality in Indonesian local governments. We use secondary data from the Ministry of Internal Affairs, a local government website, and the Indonesia Statistics Bureau from 2016–2019, analyzed with panel data regression analysis. Overall, we find that local government public service quality is at a high level. Meanwhile, women’s political representation in Indonesian local government is still considerably low, both in legislative and top executive positions. Empirical findings demonstrate that women’s representation in the legislative board provides a positive impact on public service quality while women’s local government head has no significant effect. The effect is consistent both in district local governments and city local governments observations. Our study provides recommendations that suggest that women’s representation in local politics should be increased to promote gender equality which leads to better public governance","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121950985","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 impact of active labour policies on economic growth 积极的劳工政策对经济增长的影响

Corporate Governance and Organizational Behavior Review Pub Date : 1900-01-01 DOI: 10.22495/cgobrv6i1p14

Donat Rexha, Besime Ziberi, Hetemi Alban, Eda Gorda

{"title":"The impact of active labour policies on economic growth","authors":"Donat Rexha, Besime Ziberi, Hetemi Alban, Eda Gorda","doi":"10.22495/cgobrv6i1p14","DOIUrl":"https://doi.org/10.22495/cgobrv6i1p14","url":null,"abstract":"This study aims to analyze the mechanisms of active labour market policy in the case of Kosovo and the impact on reducing the unemployment rate and increasing employment. This research is descriptive, analytic, and exploratory. The data used are secondary data in the quarter for the period 2016–2020, which are provided by the Kosovo Agency of Statistics. The study uses the OLS (ordinary least square) econometric model and Pearson correlation in order to assess the impact of unemployment and employment rate on Kosovo’s GDP (gross domestic product). The paper concludes that Kosovo has approved a large number of programs for the activation of the unemployed, mainly young people, but generally young university graduates are in a higher structure and rate in the composition of the unemployment rate. It is generally accepted that university graduates as workforce are the key driver of economic growth and development (Ziberi, Rexha, & Ukshini, 2021). This allows us to come up with further recommendations, such as the active policies in labour market in the case of Kosovo to be designed in the future based on a cost-benefit perspective and in order to measure their effectiveness","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125987395","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

Participation of youth in local level governance: developing country case study 青年参与地方一级治理:发展中国家案例研究

Corporate Governance and Organizational Behavior Review Pub Date : 1900-01-01 DOI: 10.22495/CGOBR_V3_I2_P1

Enock Jengre, S. Kpinpuo

引用次数: 2

EDITORIAL: A vision from the different perspectives 社论:从不同的角度看问题

Corporate Governance and Organizational Behavior Review Pub Date : 1900-01-01 DOI: 10.22495/cgobr_v3_i1_editorial

Salvatore Esposito De Falco

引用次数: 1

Digital marketing innovation in managerial practices: A systematic literature review 管理实践中的数字营销创新:系统的文献综述

Corporate Governance and Organizational Behavior Review Pub Date : 1900-01-01 DOI: 10.22495/cgobrv6i4p6

Sujana Shafi, Hayatul Safrah Salleh, Wan Norhayati Mohamed

{"title":"Digital marketing innovation in managerial practices: A systematic literature review","authors":"Sujana Shafi, Hayatul Safrah Salleh, Wan Norhayati Mohamed","doi":"10.22495/cgobrv6i4p6","DOIUrl":"https://doi.org/10.22495/cgobrv6i4p6","url":null,"abstract":"Conventional literature reviews, as well as more developed systematic reviews, have been a central focus in evaluating any field’s epistemological progress. Nonetheless, research evaluating the types and characteristics of systematic literature review (SLR) journal articles produced in the digital marketing literature is limited. This study examines how digital marketing academicians have empirically validated reviews by using the reporting process for systematic items for meta-data analyses and systematic reviews. It also concentrates on reviewing literature in digital marketing subjects that were published in the Scopus database originally appeared from 2011 to 2021 and offers new perspectives and areas for further research. Data for the study was gathered from Scopus databases also chooses appropriately 923 articles and performs metadata evaluation. The study delineates research on important digital marketing papers with the main identification and overview of that papers. This study identifies influential authors, top journals, top contributing countries, top contributing institutions, and contributions by disciplines. This study presents a comprehensive but straightforward conceptual model of digital marketing. The study’s findings and suggestions for future research open up a new path of inquiry and contribution to this field","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130022944","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 impact of COVID-19 on consumer behaviour and online shopping: The case study in the developing country COVID-19对消费者行为和网上购物的影响:发展中国家的案例研究

Corporate Governance and Organizational Behavior Review Pub Date : 1900-01-01 DOI: 10.22495/cgobrv6i3p3

Ali Ismajli, A. Mustafa, Fitore Velijaj, Leonita Dobrunaj

{"title":"The impact of COVID-19 on consumer behaviour and online shopping: The case study in the developing country","authors":"Ali Ismajli, A. Mustafa, Fitore Velijaj, Leonita Dobrunaj","doi":"10.22495/cgobrv6i3p3","DOIUrl":"https://doi.org/10.22495/cgobrv6i3p3","url":null,"abstract":"The main purpose of this study is to assess the impact of the pandemic on online shopping in the case of Kosovo. Cunningham (2019) states that online shopping is an e-commerce activity that involves buying items on a seller’s website through a credit or debit card and delivering the item to your home with online shopping, customers buy items from anywhere in the world through a digital platform. The data used are primary, collected through the online questionnaire and it was distributed using social media Facebook, Instagram, and Gmail to a random sample of 500 respondents from Kosovo. We have concluded that the COVID-19 pandemic has had a positive impact on online shopping because, based on the results we have obtained, online shopping has increased during this period. Online shopping clearly shows that consumers’ attitudes and behaviors have changed rapidly, but the pandemic had not increased their confidence in online shopping. This is especially true for developed countries, where every store has its website from which to buy, and India seems to have adopted this trend very fast compared to Pakistan (Bashir, Mehboob, & Bhatti, 2015). The most demanded products besides food, and hygiene, there was a great demand for clothing, electronic and technological equipment, books, and others. Regardless of how many advantages we can have from online shopping, traditional shopping is still what Kosovar consumers prefer to practice. The paper also suggests some recommendations regarding online shopping in Kosovo","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132946690","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