Journal of Applied Business Research最新文献_第8页

Corporate Social Responsibility And Tax Avoidance: Evidence From Korean Firms 企业社会责任与避税:来自韩国企业的证据

Journal of Applied Business Research Pub Date : 2017-10-30 DOI: 10.19030/JABR.V33I6.10045

Sung-Joan Park

引用次数: 11

The Role of Religious Control In Dysfunctional Audit Behavior: An Empirical Study Of Auditors Of Public Accounting Firm In Indonesia 宗教控制在不良审计行为中的作用——对印尼会计师事务所审计师的实证研究

Journal of Applied Business Research Pub Date : 2017-09-05 DOI: 10.19030/jabr.v33i5.10026

I. Ghozali

引用次数: 8

The Effect Of Service-Driven Market Orientation On Service Innovation: Literature Review And New Research Framework 服务驱动的市场导向对服务创新的影响：文献综述与新的研究框架

Journal of Applied Business Research Pub Date : 2017-08-31 DOI: 10.19030/JABR.V33I5.10022

Seng Ratny, Arif Mohammad Arshad, G. Tian

引用次数: 4

Nature Of Information Provided And Quality Of Sustainability Reports Assurance Statements Of Fortune Global 500 Companies 《财富》世界500强企业可持续发展报告的信息性质和质量

Journal of Applied Business Research Pub Date : 2017-08-31 DOI: 10.19030/JABR.V33I5.10024

Tarmizi Achmad, F. Faisal, M. B. Ulum

{"title":"Nature Of Information Provided And Quality Of Sustainability Reports Assurance Statements Of Fortune Global 500 Companies","authors":"Tarmizi Achmad, F. Faisal, M. B. Ulum","doi":"10.19030/JABR.V33I5.10024","DOIUrl":"https://doi.org/10.19030/JABR.V33I5.10024","url":null,"abstract":"The objective of this study is to investigate how the quality of assurance statement varies among the different \u0000assurance providers (accounting versus non-accounting firms). The sample consists of one hundred thirty-five of \u0000Fortune Global 500 companies for the year 2014. Independent sample t-test is used to determine how the quality of \u0000assurance statement differs among various assurance providers. \u0000The result shows that accounting firms still dominate the sustainability report assurance market (75.56 per cent), \u0000while non-accounting firms is 24.44 per cent. However, in terms of quality score of assurance statement, nonaccounting \u0000assurance providers (consultant) value higher than accounting firms for all aspects of report content \u0000(reporting format, assurance procedures and recommendations and opinion). \u0000The implication of this finding suggests that the company not only to consider the reputation of the assurance \u0000provider, but the more important thing is competence and expertise in the field of sustainability reporting. Despite \u0000the growing interest research in assurance, this study is one of the few studies that measure assurance quality by \u0000content analysis.","PeriodicalId":40064,"journal":{"name":"Journal of Applied Business Research","volume":"33 1","pages":"1023"},"PeriodicalIF":0.0,"publicationDate":"2017-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45745086","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: 4

The Effects Of Business Strategy On The Association Between R&D Expenditure And Future Firm Performance 企业战略对研发支出与未来企业绩效关系的影响

Journal of Applied Business Research Pub Date : 2017-08-31 DOI: 10.19030/JABR.V33I5.10025

A. Chung, Manseek Choi

{"title":"The Effects Of Business Strategy On The Association Between R&D Expenditure And Future Firm Performance","authors":"A. Chung, Manseek Choi","doi":"10.19030/JABR.V33I5.10025","DOIUrl":"https://doi.org/10.19030/JABR.V33I5.10025","url":null,"abstract":"Research and Development (R&D) expenditure is one of the most essential factors for firm’s sustainable growth. Business strategy describes long-term business planning of a company, and chosen business strategy will have a significant impact on the financial status and performance of a firm. This study examines whether the business strategy affects the association between R&D and firm performance, defined as earnings persistence, earnings growth, and firm value. Like Jermias (2008), product differentiation and cost leadership strategies are classified by the cluster analysis using three ratios: R&D intensity, asset turnover, and profit margin ratio. \u0000Our findings are as follows. (1) the effect of R&D expenditure on earnings persistence according to the business strategy appeared to be almost insignificant. (2) the effects of R&D expenditure on earnings growth up to three consecutive years are stronger in firms with product differentiation strategy than in firms with cost leadership strategy. These results indicate that R&D are more important and have greater impacts on future performance for product differentiation firms than for cost leadership firms. (3) R&D expenditure of product differentiation firms are more closely related to the firm value than R&D expenditure of cost leadership firms. The results of this study will be useful to practitioners when they are making R&D-related decisions based on their business planning. Also, this study provides useful empirical results to financial analysts and accounting academics when they are analyzing profitability and firm value.","PeriodicalId":40064,"journal":{"name":"Journal of Applied Business Research","volume":"33 1","pages":"1035-1046"},"PeriodicalIF":0.0,"publicationDate":"2017-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47737039","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: 4

Are Leaders’ Personality Traits Imperative For Employees’ Job Performance? The Context Of An Emerging Economy 领导者的人格特质对员工的工作表现至关重要吗?新兴经济体的背景

Journal of Applied Business Research Pub Date : 2017-08-31 DOI: 10.19030/JABR.V33I5.10023

Bilal Anwar, Zhongdong Xiao, M. Fiaz, Amir Ikram, Muhammad Younas

{"title":"Are Leaders’ Personality Traits Imperative For Employees’ Job Performance? The Context Of An Emerging Economy","authors":"Bilal Anwar, Zhongdong Xiao, M. Fiaz, Amir Ikram, Muhammad Younas","doi":"10.19030/JABR.V33I5.10023","DOIUrl":"https://doi.org/10.19030/JABR.V33I5.10023","url":null,"abstract":"Leader’s personality considerably influences the behavior of employees and is perhaps one of the most important predictor of their job performance. The purpose of the study was to evaluate the personality-performance paradigm in the context of emerging economies. Personality was assessed through big five traits, namely openness to experience, conscientiousness, extraversion, agreeableness and neuroticism. While task performance attribute of job performance was considered as dependent variable. Stratified sampling technique was deployed to gather data from 149 SMEs belonging to diversified business sectors operating in the industrial city of Gujranwala, Pakistan. Cronbach’s alpha test endorsed the consistency of survey questionnaire, and multiple regression analysis was used to test hypotheses. All of the personality traits, with the exception of neuroticism, are found to be valid predictors of employee job performance, though the degree and significance of correlation varies. The study contributes to the enhanced understanding of the personality-performance relationship and highlights the desirable personality inventories of potential leaders and entrepreneurs. Broader practical implications and recommendations for future research bring the discussion to the close.","PeriodicalId":40064,"journal":{"name":"Journal of Applied Business Research","volume":"33 1","pages":"1013-1022"},"PeriodicalIF":0.0,"publicationDate":"2017-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44325720","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: 8

The Effect Of Affiliate Loan Guarantees On Cost Of Debt: Evidence From Korea 关联贷款担保对债务成本的影响:来自韩国的证据

Journal of Applied Business Research Pub Date : 2017-08-31 DOI: 10.19030/jabr.v33i5.10021

Yong-sang Woo

引用次数: 0

High-Performance Work Systems And Firm Performance: Moderating Effects Of Organizational Communication 高绩效工作系统与企业绩效：组织沟通的调节效应

Journal of Applied Business Research Pub Date : 2017-08-30 DOI: 10.19030/JABR.V33I5.10018

Gyeonghwan Lee, Myeong-Ju Lee, Yoonhwan Sohn

引用次数: 4

Improving The Compliance With Accounting Standards Without Public Accountability (SAK ETAP) By Developing Organizational Culture: A Case Of Indonesian SMEs 通过组织文化的发展提高无公共问责会计准则的合规性:以印尼中小企业为例

Journal of Applied Business Research Pub Date : 2017-08-30 DOI: 10.19030/JABR.V33I5.10016

H. Yanto, Arief Yulianto, L. K. Sebayang, Fian Mulyaga

{"title":"Improving The Compliance With Accounting Standards Without Public Accountability (SAK ETAP) By Developing Organizational Culture: A Case Of Indonesian SMEs","authors":"H. Yanto, Arief Yulianto, L. K. Sebayang, Fian Mulyaga","doi":"10.19030/JABR.V33I5.10016","DOIUrl":"https://doi.org/10.19030/JABR.V33I5.10016","url":null,"abstract":"In Indonesia’s economy SMEs have significant contribution to GDP and labor employment. On the other hand, SMEs still have substantial problems. One of them is related to capital insufficiency due to limited access of SMEs to financial institutions. This limitation may be caused, among other things, by the fact that SMEs’ financial statements have not complied with Accounting Standards without Public Accountability (SAK ETAP). The study aims at identifying antecedents of SAK ETAP implementation as well as formulating strategies to improve its implementation in SMEs. Five important antecedents of SAK ETAP implementation are organizational culture, education, exposure, age, and scale. Therefore, developing organizational culture by increasing SMEs’ exposure on socialization and training is a promising strategy. There is also a need for more intensive cooperation of various parties such as government, Institute of Indonesian Chartered Accountants (IAI), universities, SME association, and NGOs to improve both SMEs’ compliance with SAK ETAP and organizational culture. In addition, mobilization of academic staffs and accounting students to facilitate the implementation of SAK ETAP is worth-trying.","PeriodicalId":40064,"journal":{"name":"Journal of Applied Business Research","volume":"33 1","pages":"929-940"},"PeriodicalIF":0.0,"publicationDate":"2017-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46635011","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: 25

Measuring The Impact Of Trust On Job Performance And Self-Efficacy In A Project: Evidence From Saudi Arabia 测量信任对工作绩效和自我效能的影响:来自沙特阿拉伯的证据

Journal of Applied Business Research Pub Date : 2017-08-30 DOI: 10.19030/JABR.V33I5.10017

D. Varshney, N. K. Varshney

{"title":"Measuring The Impact Of Trust On Job Performance And Self-Efficacy In A Project: Evidence From Saudi Arabia","authors":"D. Varshney, N. K. Varshney","doi":"10.19030/JABR.V33I5.10017","DOIUrl":"https://doi.org/10.19030/JABR.V33I5.10017","url":null,"abstract":"The individual’s ability to complete the given task effectively can be termed as Self-efficacy. Employee performance is examined about outcomes and behavior. Job performance determines the quality as well as the quantity accomplished by employees over a period. Trust has been widely used as a mediating variable in previous research and has been found to exhibit positive mediating effects on the variables. In our research, we have investigated the factors (Team-self-efficacy and trust) affecting the project team members’ job performance. We have conducted a study to collect data and test the model proposed on 155 respondents (project team members) of a large construction company at Saudi Arabia. The findings demonstrated that trust partially mediated the relationship between the team job performance and self-efficacy. Additionally, significant positive correlations between the variables were found. There have been several studies examining the variables as discussed in the paper. However, there is a paucity of research on small groups like the project teams worldwide. The significance of the results and future research directions were analyzed and discussed. The importance of the results and directions for future research were also put forward.","PeriodicalId":40064,"journal":{"name":"Journal of Applied Business Research","volume":"33 1","pages":"941"},"PeriodicalIF":0.0,"publicationDate":"2017-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42372561","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: 4