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IBIMA Business Review最新文献

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Strategic Innovation and Organizational Sustainability in the context of External Changes in Government Plans 政府计划外部变化背景下的战略创新和组织可持续性
IBIMA Business Review Pub Date : 2024-02-14 DOI: 10.5171/2024.344392
Alawiya Allui, Zainab Rawshdeh
{"title":"Strategic Innovation and Organizational Sustainability in the context of External Changes in Government Plans","authors":"Alawiya Allui, Zainab Rawshdeh","doi":"10.5171/2024.344392","DOIUrl":"https://doi.org/10.5171/2024.344392","url":null,"abstract":"Contemporary studies are now documenting that strategic innovation is crucial for increased organizational sustainability, however, few studies have been done on the effect of strategic innovation practices and organizational sustainability on the framework of fundamental changes in government development plans or economic diversity.","PeriodicalId":37197,"journal":{"name":"IBIMA Business Review","volume":"15 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139778545","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 Googling Impact Euronext Stock Returns? 谷歌搜索会影响泛欧交易所股票回报率吗？
IBIMA Business Review Pub Date : 2024-02-12 DOI: 10.5171/2024.963956
Luís Costa, Elisabete Vieira, Mara Madaleno
{"title":"Does Googling Impact Euronext Stock Returns?","authors":"Luís Costa, Elisabete Vieira, Mara Madaleno","doi":"10.5171/2024.963956","DOIUrl":"https://doi.org/10.5171/2024.963956","url":null,"abstract":"This study intends to analyze a potential connection between the number of Google searches and Euronext stock returns, considering also the impact that investor sentiment has on stock returns. For this purpose, we analyzed Euronext companies’data from 2017 to 2021, using the Generalized Method of Moments (GMM) methodology.","PeriodicalId":37197,"journal":{"name":"IBIMA Business Review","volume":"116 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139785139","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 Googling Impact Euronext Stock Returns? 谷歌搜索会影响泛欧交易所股票回报率吗？
IBIMA Business Review Pub Date : 2024-02-12 DOI: 10.5171/2024.963956
Luís Costa, Elisabete Vieira, Mara Madaleno
{"title":"Does Googling Impact Euronext Stock Returns?","authors":"Luís Costa, Elisabete Vieira, Mara Madaleno","doi":"10.5171/2024.963956","DOIUrl":"https://doi.org/10.5171/2024.963956","url":null,"abstract":"This study intends to analyze a potential connection between the number of Google searches and Euronext stock returns, considering also the impact that investor sentiment has on stock returns. For this purpose, we analyzed Euronext companies’data from 2017 to 2021, using the Generalized Method of Moments (GMM) methodology.","PeriodicalId":37197,"journal":{"name":"IBIMA Business Review","volume":"46 42","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139844987","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 Digitalization of Accounting Firms: Survey Research from Tunisia 会计师事务所数字化:来自突尼斯的调查研究
IBIMA Business Review Pub Date : 2023-10-30 DOI: 10.5171/2023.550358
Wissal BEN LETAIFA, WISSAL BEN HADJ SALEM
{"title":"The Digitalization of Accounting Firms: Survey Research from Tunisia","authors":"Wissal BEN LETAIFA, WISSAL BEN HADJ SALEM","doi":"10.5171/2023.550358","DOIUrl":"https://doi.org/10.5171/2023.550358","url":null,"abstract":"Research Motivation -The purpose of this paper is to analyze the impact of digitalization on accounting firms by focusing on the strategies implemented by heads of accounting firms to react to digitization and not be replaced. Our study also makes it possible to identify the main factors of resilience of client companies of accounting firms which helped them to overcome the covid crisis. In our knowledge, the Tunisian literature has never exposed these determinants with the use of content analysis in Tunisia.","PeriodicalId":37197,"journal":{"name":"IBIMA Business Review","volume":"106 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136071046","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
Internal Organizational Communication in Remote Work: An Analysis of Higher Education Entities 远程工作中的组织内部沟通:高等教育实体的分析
IBIMA Business Review Pub Date : 2023-10-24 DOI: 10.5171/2023.440546
Kaira Melisa Ticona-Huanca, Pamela Aguirre-Parra, Franklin Cordova-Buiza
{"title":"Internal Organizational Communication in Remote Work: An Analysis of Higher Education Entities","authors":"Kaira Melisa Ticona-Huanca, Pamela Aguirre-Parra, Franklin Cordova-Buiza","doi":"10.5171/2023.440546","DOIUrl":"https://doi.org/10.5171/2023.440546","url":null,"abstract":"The pandemic forced universities to change from face-to-face to virtual mode, modifying the way in which teaching and coordination is managed in educational institutions. The organization of communication in universities is fundamental for teachers to be able to interact, converse and obtain the appropriate information to transfer information to students.","PeriodicalId":37197,"journal":{"name":"IBIMA Business Review","volume":"3 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135322782","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 Influence of Job Stress on Employee Performance in Higher Education Institutions: A Review and Research Agenda 工作压力对高校员工绩效的影响:综述与研究议程
IBIMA Business Review Pub Date : 2023-10-16 DOI: 10.5171/2023.141493
Abigail Cotos-Gamarra, Miriam Ruelas-Salazar, Gisela Fernández-Hurtado, Franklin Cordova-Buiza
{"title":"The Influence of Job Stress on Employee Performance in Higher Education Institutions: A Review and Research Agenda","authors":"Abigail Cotos-Gamarra, Miriam Ruelas-Salazar, Gisela Fernández-Hurtado, Franklin Cordova-Buiza","doi":"10.5171/2023.141493","DOIUrl":"https://doi.org/10.5171/2023.141493","url":null,"abstract":"Organizations have recognized the convenience and usefulness of studying work stress and its implications in its increase, since this phenomenon can directly affect the performance, productivity and proactivity of employees, affecting their stability and growth indicators.","PeriodicalId":37197,"journal":{"name":"IBIMA Business Review","volume":"219 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136114724","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
Green Marketing in The Decision to Purchase Cosmetic Products 化妆品购买决策中的绿色营销
IBIMA Business Review Pub Date : 2023-10-13 DOI: 10.5171/2023.557418
María del Pilar MIRANDA-GUERRA, Naomi Francesca AVILA ARELLANO, Jenny Merly GARAY CONDORACHAY, César Enrique VERASTEGUI RAMOS
{"title":"Green Marketing in The Decision to Purchase Cosmetic Products","authors":"María del Pilar MIRANDA-GUERRA, Naomi Francesca AVILA ARELLANO, Jenny Merly GARAY CONDORACHAY, César Enrique VERASTEGUI RAMOS","doi":"10.5171/2023.557418","DOIUrl":"https://doi.org/10.5171/2023.557418","url":null,"abstract":"Conventional marketing strategies have lost effectiveness by not taking into account as distinctive aspects the changes that society has experienced, such as the growth in consumers' environmental awareness, which is in line with the degradation of our environment.","PeriodicalId":37197,"journal":{"name":"IBIMA Business Review","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135853156","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
Russia-Ukraine War Disclosures by Energy-Related European Sectors 欧洲能源相关行业披露俄乌战争
IBIMA Business Review Pub Date : 2023-10-09 DOI: 10.5171/2023.569946
Fábio ALBUQUERQUE, Paula GOMES DOS SANTOS
{"title":"Russia-Ukraine War Disclosures by Energy-Related European Sectors","authors":"Fábio ALBUQUERQUE, Paula GOMES DOS SANTOS","doi":"10.5171/2023.569946","DOIUrl":"https://doi.org/10.5171/2023.569946","url":null,"abstract":"A military conflict was restarted in March 2022 when Russia invaded Ukraine. Energy-related European entities could be adversely affected by this event due to Europe's dependence on Russian energy imports. This exploratory paper evaluates the disclosures made by listed European entities in the energy sector regarding Russian aggression in Ukraine in 2022, taking into account that the impacts of this event must be reported under the International Accounting Standard (IAS) 10.","PeriodicalId":37197,"journal":{"name":"IBIMA Business Review","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135142102","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
Do Independent Directors Affect Real Earnings Management Practices? The Case of Indonesian Two-Tier Board System 独立董事影响真实盈余管理实务吗?印尼双层董事会制度案例
IBIMA Business Review Pub Date : 2023-09-21 DOI: 10.5171/2023.672101
Putu Sugiartha SANJAYA, Wimpie Yustino SETIAWAN
{"title":"Do Independent Directors Affect Real Earnings Management Practices? The Case of Indonesian Two-Tier Board System","authors":"Putu Sugiartha SANJAYA, Wimpie Yustino SETIAWAN","doi":"10.5171/2023.672101","DOIUrl":"https://doi.org/10.5171/2023.672101","url":null,"abstract":"The question regarding the role of independent directors in corporate governance in general and in limiting real earnings management practices in particular has long been debated. This study, therefore, attempts to address this question by investigating the influence of independent directors on real earnings management (REM) from the perspective of Indonesian two-tier board system.","PeriodicalId":37197,"journal":{"name":"IBIMA Business Review","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136238061","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 Deduction System as a Tax Compliance Strategy: A Peruvian Case 作为税收合规策略的扣除制度:秘鲁案例
IBIMA Business Review Pub Date : 2023-09-11 DOI: 10.5171/2023.239727
Joberth VARGAS FIGUEROA, Melva LINARES GUERRERO, Sindulfo J. DIAZ ANGULO, Cristina V. MENDO CALLIRGOS
{"title":"The Deduction System as a Tax Compliance Strategy: A Peruvian Case","authors":"Joberth VARGAS FIGUEROA, Melva LINARES GUERRERO, Sindulfo J. DIAZ ANGULO, Cristina V. MENDO CALLIRGOS","doi":"10.5171/2023.239727","DOIUrl":"https://doi.org/10.5171/2023.239727","url":null,"abstract":"The research aimed to determine the relationship between the deduction system and tax compliance, showing a Peruvian case specifically in a service company; regarding the methodology used, it is: type of basic research, quantitative approach, non-experimental design and correlational descriptive level. On the other hand, the population was made up of 6 collaborators; the technique used was the survey and the instrument was the questionnaire developed under the Likert scale.","PeriodicalId":37197,"journal":{"name":"IBIMA Business Review","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136025361","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
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