{"title":"The role of the audit committee in improving earnings quality: The case of industrial companies in GCC","authors":"A. Hamdan","doi":"10.14254/2071-8330.2020/13-2/9","DOIUrl":"https://doi.org/10.14254/2071-8330.2020/13-2/9","url":null,"abstract":"We examine three audit committee characteristics, including the audit committee independence, the size of audit committee, audit committee diligence/meetings to identify if any of these characteristics differentially impact earnings’ quality. The sample included 23 industrial firms from the Gulf Cooperation Council (GCC) financial markets during the period of 2014-2018. To achieve this goal, the study measures earnings quality using DeAngelo (1981) model and accrual accounting. By using the panel fixed-effect regression, our analysis reveals that bigger audit committees with more independence are more likely to be associated with earnings quality in GCC industrial firms. We also find that the audit committee diligence/meetings have no impact on earnings quality.","PeriodicalId":330787,"journal":{"name":"The Journal of international studies","volume":"509 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134260959","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}
{"title":"Corporate governance, compliance level of IFRS disclosure and value relevance of accounting information – Indonesian evidence","authors":"Krismiaji Krismiaji, S. Surifah","doi":"10.14254/2071-8330.2020/13-2/14","DOIUrl":"https://doi.org/10.14254/2071-8330.2020/13-2/14","url":null,"abstract":"This paper discusses the results of empirical research that investigates the effect of corporate governance (CG) and the level of compliance with mandatory disclosure of the International Financial Reporting Standards (IFRS) on the quality of accounting information produced by Indonesian companies. The research covers five years after full implementation of IFRS, namely from 2013 to 2017. The quality of information is proxy by using value relevance of accounting information which is measured by the Ohlson Price Model. The level of compliance of the IFRS disclosures is measured using the disclosure index (DIND) and CG is proxy by board independence (BIND), board size (BSIZE), audit committee independence (ACIND), audit committee size (ACSIZE), and management ownership (MAN). This study find that DIND and BSIZE have a positive effect on the value relevance of accounting information, both EPS and BVS, while BIND, ACIND, and MAN negatively affect the value relevance of EPS but have a positive effect on the value relevance of BVS. ACSIZE has a positive effect on the value relevance of EPS but also a negative effect on the value relevance of BVS. These results further justify the inconsistency of the results of previous studies that link IFRS adoption and the quality of accounting information by including compliance level variables to test the quality (relevant value) of accounting information produced by Indonesian companies.","PeriodicalId":330787,"journal":{"name":"The Journal of international studies","volume":"68 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114826159","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}
{"title":"An Analysis of Korea's Public Diplomacy through the Theories of International Relations","authors":"Lee Byung Jong","doi":"10.22971/JOIS.31..202006.67","DOIUrl":"https://doi.org/10.22971/JOIS.31..202006.67","url":null,"abstract":"","PeriodicalId":330787,"journal":{"name":"The Journal of international studies","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126692124","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}
{"title":"The relationship between economic growth and macroeconomic indicators in Indonesia","authors":"Dwi Wulandari, Sugeng Hadi Utomo, B. Narmaditya","doi":"10.14254/2071-8330.2020/13-2/10","DOIUrl":"https://doi.org/10.14254/2071-8330.2020/13-2/10","url":null,"abstract":"This study aims to determine the relationship between macroeconomics variables, including investment, export, and e-money transactions towards economic growth in Indonesia. This research applied Vector Error Correction Model (VECM) in order to determine long-term and short-term relationships between the variables. This research used quarterly time-series data during 20102017 from the Central Bank of Indonesia, Statistics Indonesia and Investment Coordination Board in Indonesia. For the analysis purposes, the study used a stationary test, long-lag test, cointegration test, and a causality test. The empirical results of this study show that in both short and long terms, investment has a positive impact on economic growth in Indonesia, while export and e-money transactions have a negative impact on economic growth in Indonesia during the research period. These findings provide insights for future research on investments, as both physical investment and human investment may potentially boost economic growth.","PeriodicalId":330787,"journal":{"name":"The Journal of international studies","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131689543","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}
{"title":"Regional Innovation System in the Podkarpackie against selected Polish and EU regions","authors":"A. Lewandowska, Ilona Švihlíková","doi":"10.14254/2071-8330.2020/13-2/15","DOIUrl":"https://doi.org/10.14254/2071-8330.2020/13-2/15","url":null,"abstract":"Innovation and innovativeness should be seen as a vast and internally complex set of measures carried out to improve management efficiency, build strong competitive positions and obtain economic benefits from enterprises, national economies and societies. A possibility of achieving these benefits is the category of competitiveness, hence, relative position of a region is measured using various indicators. The aim of the study is to analyze the level of the selected RIS indicators of the Podkarpackie against selected EU regions. The study will make it possible to understand in which area Podkarpackie performs better and in which worse? The analysis is carried out at the regional level NUTS 2. The most important approach in which quantitative indicators have been used comprehensively is EIS, which makes it possible to compare the Podkarpackie with the selected regions of Poland and the EU. Seven regions were selected for our analysis: 1 in Denmark, Germany, the United Kingdom, Czech Republic and 3 in Poland. When it comes to innovativeness, the Podkarpackie region is a Moderate Innovator. The results of our research show that the relative strengths in the regional innovation system are design applications, sales new-tomarket/firm innovations, R&D expenditures business sector, non-R&D innovation expenditures, and tertiary education. Relative weaknesses are: marketing or organizational innovations, and also life-long learning.","PeriodicalId":330787,"journal":{"name":"The Journal of international studies","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130497300","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}
{"title":"Better results of artificial neural networks in predicting ČEZ share prices","authors":"P. Šuleř, V. Machová","doi":"10.14254/2071-8330.2020/13-2/18","DOIUrl":"https://doi.org/10.14254/2071-8330.2020/13-2/18","url":null,"abstract":"The specific objective of the article is to propose a methodology for predicting future price development of the ČEZ, a.s., share prices on Prague Stock Exchange using artificial neural networks and time series exponential smoothing to validate the results on a part of the time series, and to compare the success rate of these two methods. The data used in our analysis is the data on the share prices for the period of 2014-2019. Multilayer perceptron (MLP) and radial basis function (RBF) networks are generated, with the time series time lag of 1, 5, and 10 days. In the case of exponential smoothing of time series, multiplicative models (triple smoothing of time series) are used. Based on residuals and absolute residuals, the best model for share prices’ prediction is chosen. In the case of time series smoothing, the method of exponential smoothing appears to be more successful; however, predictions of the best neural network are significantly more accurate. The resulting neural network can be used in practice to predict future development of ČEZ share prices. The neural network is able to self-train for a certain period of time to provide current and more accurate predictions.","PeriodicalId":330787,"journal":{"name":"The Journal of international studies","volume":"82 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114483478","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}
{"title":"Public ethnocentrism. A cognitive orientation and preventive measures","authors":"Zbysław Dobrowolski, Ł. Sułkowski","doi":"10.14254/2071-8330.2020/13-2/13","DOIUrl":"https://doi.org/10.14254/2071-8330.2020/13-2/13","url":null,"abstract":"The concept of sustainability requires a reduction in the scale of different economic and organisational obstacles, which destabilise domestic economies. The preliminary study showed that there is a specific motivation influencing public decision-making behaviour in the course of public purchases of goods and services, namely public ethnocentrism. Despite several studies, this phenomenon remains mostly unexplored, especially in the field of preventing ethnocentric behaviours that may lead to epistemic injustice. This study was aimed at initiating an effort to fill the research gap by creating a generally accepted approach to evaluating ethnocentric attitudes in the public sector. Based on the literature review, which includes the well-known Norton-Kaplan Balanced Scorecard, we formulate the original four-element model of preventing public ethnocentrism in the public sector supplemented by nine variables of effectiveness in preventing public ethnocentrism. We offer a new, additional worldwide tool for measuring economic freedom. This research provides the basis for elimination of public constraints in achieving sustainability.","PeriodicalId":330787,"journal":{"name":"The Journal of international studies","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129998618","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}
{"title":"Turkey’s Border Security Policy Against Non-State Actors (2016-2019)","authors":"Luerdi Luerdi, Amri Hakim","doi":"10.24198/intermestic.v4n2.5","DOIUrl":"https://doi.org/10.24198/intermestic.v4n2.5","url":null,"abstract":"This paper aims to explain Turkey's border security policy in dealing with non-state actors in Northern Syria. Turkey's policy was carried out after five years of involvement in the Syrian crisis and one month after a failed coup attempt. This study uses the theory of securitization by Buzan that explains the existence of threat and vulnerability factors faced by the state in anarchic international structures. The research method used in this study is a qualitative method with the type of causality analysis. This paper found that threats and vulnerabilities pushed Turkey to launch a series of military operations as border security policies to rid North Syria of ISIS and PKK/PYD/YPG militias to control the adverse effects caused by the presence of non-state actors such as civilian and military casualties, property damage, as well as instability and disintegration. The border security policy confirms the increasingly important role of Turkey in the region while demonstrating Turkey's consistency in pursuing national security interests even outside its territory","PeriodicalId":330787,"journal":{"name":"The Journal of international studies","volume":"74 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114495732","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}
{"title":"Editorial: Pandemi Penyakit Menular (Covid-19) Hubungan Internasional","authors":"Arry Bainus, Junita Budi Rachman","doi":"10.24198/intermestic.v4n2.1","DOIUrl":"https://doi.org/10.24198/intermestic.v4n2.1","url":null,"abstract":"","PeriodicalId":330787,"journal":{"name":"The Journal of international studies","volume":"78 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127296595","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}