Inzinerine Ekonomika-Engineering Economics最新文献

{"title":"Will Digital Disclosure Affect Corporate Stocks? - Based on Stakeholders' Cognition","authors":"Qiong Sun, Yaqin Shi","doi":"10.5755/j01.ee.34.2.31514","DOIUrl":"https://doi.org/10.5755/j01.ee.34.2.31514","url":null,"abstract":"Digital transformation has given enterprises new development power, so can digital transformation disclosure indirectly enhance enterprise value and then affect enterprise stocks? This study collects the posts related to digital transformation published by 34 listed companies in China's top 100 in the four financial newspapers and periodicals from 2018 to 2021 as a sample, takes the disclosure of digital transformation of three enterprises as explanatory variables, and makes an empirical analysis on the impact degree of stocks of different main enterprises from the perspective of stakeholders based on hypocrisy theory and organizational facade theory. Research shows that different types of hypocrisy strategies will have different effects on corporate stocks. Among them, digital transformation action disclosure has a significant positive impact on enterprise stocks, speech and decision disclosure have a negative impact on enterprise stocks, and speech disclosure has a more significant impact than decision disclosure. In addition, according to the heterogeneity analysis of enterprise nature and industry category, the results show that non-state-owned enterprises and energy enterprises are more sensitive to digital transformation, have a stronger willingness to actively transform, and have a more significant impact on enterprise stocks. This conclusion provides a theoretical reference for China's listed enterprises to enhance enterprise value.","PeriodicalId":46830,"journal":{"name":"Inzinerine Ekonomika-Engineering Economics","volume":null,"pages":null},"PeriodicalIF":2.8,"publicationDate":"2023-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77751525","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Assessment of IT Tools Used for Operational Budgeting in Polish and Lithuanian Companies","authors":"Żaneta Kielanowicz, Tomasz Wnuk-Pel, Č. Christauskas, V. Kazlauskienė","doi":"10.5755/j01.ee.34.2.30480","DOIUrl":"https://doi.org/10.5755/j01.ee.34.2.30480","url":null,"abstract":"The paper aims to determine the quality of information and the quality of IT tools used for operational budgeting in Polish and Lithuanian companies. The questionnaires were distributed by e-mail and traditionally among controllers/management accountants. Due to the fact that the sample was non-random, the findings of the research cannot be statistically referred to all the companies. The authors opted for this method of data collection because of the difficulty with survey returnability (extremely low return rate due to the use of sensitive data). However, the authors have taken a number of steps to increase the reliability of the study conducted. The research was preceded by extensive literature studies, the respondents had knowledge of the analyzed phenomenon and the results of the conducted research were compared to the results received by other authors. IT tools supporting operational budgeting with the highest quality assessment were Excel/Access and a ready and parameterized budgeting modules in the Integrated Systems. The analysis shows that low-quality IT systems result in low information quality. The system that is flexible can be modified easily, thus meeting changed user information needs quickly and efficiently, which leads to relevant and up-to-date information outputs to users, implying high information quality. The research shows that the maintenance of high quality of the operational budgeting system is a determinant of the quality of information generated by this system, in its absence - there is no way to ensure the quality of information in the decision-making process. This study allows to interpret the results of prior studies and create directions for future research that will refer to system quality and information quality, but also to a more extensive analysis. The results allow for prioritization in the context of dissemination, but most of all for the evaluation of individual tools supporting operational budgeting. Consequently, it extends the scope of information regarding the choice or change of the tool used, and provides the basis for a deeper analysis of the assessment of the distinguished features characterizing a given tool. The study offers the possibility of continuing it, which would allow comparison of the results, both in other countries, as well as repeating the study in the future and the possibility of observing changes in the tools used and assessing their quality. The survey could serve as a prelude to in-depth qualitative research, which would enable analysis of the factors determining the quality of the system used and the information generated.","PeriodicalId":46830,"journal":{"name":"Inzinerine Ekonomika-Engineering Economics","volume":null,"pages":null},"PeriodicalIF":2.8,"publicationDate":"2023-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87789461","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"State Aid Impact on Central and Eastern Europe Economies","authors":"Irena Pekarskienė, J. Bruneckienė, Sima Sarlauskaite","doi":"10.5755/j01.ee.34.2.30878","DOIUrl":"https://doi.org/10.5755/j01.ee.34.2.30878","url":null,"abstract":"State aid is a fairly common phenomenon in the European Union, and, in the context of the COVID-19 pandemic, the number of companies receiving state aid has even increased. However, scientific research confirms that, depending on the macroeconomic, political and social situation as well as on industry specifics, state aid can have a dual effect - positive or negative. To date, there is no clear answer to the question of what impact and under which conditions state aid has on national economies in the long run. This article contributes to filling a gap in the literature because to date researchers have focused on the cases of large, heavily populated European Union countries, but the research into the impact of state aid on the Central and Eastern EU economies, where the level of state aid as percentage of GDP is higher than the EU average, is still scarce. In addition, the mixed results obtained in previous studies caused confusion over the effects of state aid and its relevance for economic development. In our research, we applied correlation analysis, Granger causality test, ARDL, PTR models and evaluation of multipliers for the analysis of the panel data set representing 11 Central and Eastern EU countries over a 20-year period (from 2000 to 2019). We found that state aid does not promote economic development in most Сentral and Eastern EU countries under certain conditions in the long term. This paper contributes to a deeper understanding of the state aid-economic development relationship at the national level in the Central and Eastern Europe and has implications for policy makers.","PeriodicalId":46830,"journal":{"name":"Inzinerine Ekonomika-Engineering Economics","volume":null,"pages":null},"PeriodicalIF":2.8,"publicationDate":"2023-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79834642","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Foreign Versus Local Ownership and Performance in Eastern Versus Western EU: A Random Forest Application","authors":"Alexandra Horobet, O. Popovici, Vlad-Cosmin Bulai, L. Belaşcu, E. Rosca","doi":"10.5755/j01.ee.34.2.29499","DOIUrl":"https://doi.org/10.5755/j01.ee.34.2.29499","url":null,"abstract":"Our paper proposes the machine learning Random Forest algorithm for classifying economic activity within the European Union, building on the relevance of a reduced set of variables alongside location and industry of origin for the differences in performance between foreign versus locally-owned companies. We find a diverse landscape of business performance within the European Union that does not indicate a clear-cut dominance of foreign-owned companies against their locally-owned peers. Locally-owned companies from the Eastern European Union have been more dynamic than their foreign-owned peers in the region, which suggests a process of learning from foreign competitors and business partners. The Random Forests model performs surprisingly well given the low number of predictors and indicates that personnel costs per employee is the most important variable that discriminates between foreign and locally-owned companies. The importance of the rest of the variables, including the regional location and the industry, has a relatively uniform distribution.","PeriodicalId":46830,"journal":{"name":"Inzinerine Ekonomika-Engineering Economics","volume":null,"pages":null},"PeriodicalIF":2.8,"publicationDate":"2023-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75000571","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"How Digitalization, Work-Family Balance, and Work Efficiency Can Influence Employees' Preferences for Teleworking in the Future","authors":"G. Dimian, Mirela Gheorghe, D. Boldeanu, Mihaela Maftei","doi":"10.5755/j01.ee.34.2.30090","DOIUrl":"https://doi.org/10.5755/j01.ee.34.2.30090","url":null,"abstract":"During Covid-19 pandemic many employees found themselves in the new position of teleworkers. Proof of the last years, teleworking remains an alternative to the classic system, reason why in this paper we aim to examine, based on an online questionnaire, the perceptions of Romanian employees about the very complex aspects that teleworking involves: the new ICT tools and technologies adoption, impact on work efficiency, work-family balance, and employees physical and mental health. The paper is based on an empirical analysis of data, and the authors have used as research methods: testing the independence of groups (Mann-Whitney U and Kruskal Wallis) and the correlation between variables, categorical principal components analysis (CATPCA) and logistic regression model. Our findings show that several factors, such as flexible working hours, family time, and autonomy have a positive influence on the decision to telework, while IT security risks, interruptions and virtual meetings were not perceived by respondents as negatively influencing their decision to telework. However, the consequences for mental health, such as mental stress, lack of socialisation and the difficulty of separating working time from family time, lead respondents to prefer another working system. The implications of the research are relevant for policy makers, employers, and employees as they reveal which categories of employees are more likely to telework and why.","PeriodicalId":46830,"journal":{"name":"Inzinerine Ekonomika-Engineering Economics","volume":null,"pages":null},"PeriodicalIF":2.8,"publicationDate":"2023-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91165868","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"A Comprehensive Bibliometric Analysis of Big Data in Entrepreneurship Research","authors":"Anran Xiao, Yong Qin, Zeshui Xu, M. Škare","doi":"10.5755/j01.ee.34.2.30643","DOIUrl":"https://doi.org/10.5755/j01.ee.34.2.30643","url":null,"abstract":"Big data technology has been widely used in entrepreneurial research in recent years. To explore the development trend and fundamental characteristics of big data in entrepreneurship (BDIE) research, we conduct a comprehensive bibliometric analysis of BDIE based on 541 publications between 1993 and 2020 from Web of Science. On the one hand, this paper focuses on some essential characteristics of the BDIE publications, such as categories, citation, H-index, and the most cited publications. On the other hand, visual scientific maps are presented by bibliometric tools, i.e., Bibliometrix, VOS viewer, and CorTexT Manager, showing relationships between publications and knowledge structure in BDIE research. Finally, hot topics in current studies, knowledge, and limitations are discussed, guiding scholars to explore new research directions. This paper provides a relatively broad perspective for applying BDIE research, which contributes to understanding the evolution of BDIE research and inspires scholars in related fields.\u0000\u0000\u0000TRANSLATE with x\u0000\u0000 English\u0000\u0000\u0000\u0000\u0000\u0000\u0000Arabic\u0000Hebrew\u0000Polish\u0000\u0000\u0000Bulgarian\u0000Hindi\u0000Portuguese\u0000\u0000\u0000Catalan\u0000Hmong Daw\u0000Romanian\u0000\u0000\u0000Chinese Simplified\u0000Hungarian\u0000Russian\u0000\u0000\u0000Chinese Traditional\u0000Indonesian\u0000Slovak\u0000\u0000\u0000Czech\u0000Italian\u0000Slovenian\u0000\u0000\u0000Danish\u0000Japanese\u0000Spanish\u0000\u0000\u0000Dutch\u0000Klingon\u0000Swedish\u0000\u0000\u0000English\u0000Korean\u0000Thai\u0000\u0000\u0000Estonian\u0000Latvian\u0000Turkish\u0000\u0000\u0000Finnish\u0000Lithuanian\u0000Ukrainian\u0000\u0000\u0000French\u0000Malay\u0000Urdu\u0000\u0000\u0000German\u0000Maltese\u0000Vietnamese\u0000\u0000\u0000Greek\u0000Norwegian\u0000Welsh\u0000\u0000\u0000Haitian Creole\u0000Persian\u0000 \u0000\u0000\u0000\u0000\u0000\u0000\u0000\u0000\u0000 \u0000 \u0000\u0000TRANSLATE with \u0000\u0000 COPY THE URL BELOW \u0000 \u0000 Back\u0000 \u0000\u0000EMBED THE SNIPPET BELOW IN YOUR SITE \u0000\u0000Enable collaborative features and customize widget: Bing Webmaster Portal\u0000Back\u0000\u0000","PeriodicalId":46830,"journal":{"name":"Inzinerine Ekonomika-Engineering Economics","volume":null,"pages":null},"PeriodicalIF":2.8,"publicationDate":"2023-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85701763","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Impact of Green Investment, Eco-Innovation, and Financial Inclusion on Sustainable Development: Evidence from China","authors":"Fengsheng Chien","doi":"10.5755/j01.ee.34.1.32159","DOIUrl":"https://doi.org/10.5755/j01.ee.34.1.32159","url":null,"abstract":"Recently, sustainable development is demanded to be a compulsory requirement by international communities due to environmental and economic instability, hence, encouraging scholars to explore various approaches through which countries could achieve it. In this lieu, the present article explores the concept of green investment, eco-innovation, and financial inclusion and their effectiveness on sustainable development in the context of China. The article has extracted the data from secondary sources like Organization for Economic Co-operation and Development (OECD), Bloomberg, and World Development Indicators (WDI) from 1991 to 2020. The study has applied the Bayesian Auto-regressive Distributed Lags (BARDL) model to check the association between the understudy constructs. The results exposed that the green investment, eco-innovation index, R&D expenditures, commercial bank branches, commercial bank depositors, and commercial bank borrowers have a positive and significant linkage with sustainable development (human development index) in China. The study guides policymakers in developing policies to enhance sustainable development using green investment, eco-innovation, and financial inclusion.","PeriodicalId":46830,"journal":{"name":"Inzinerine Ekonomika-Engineering Economics","volume":null,"pages":null},"PeriodicalIF":2.8,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81405191","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Impact of Proactive Environmental Strategies on Ecological Sustainability of Chinese High-Tech Industry","authors":"Jianhua Pei","doi":"10.5755/j01.ee.34.1.32834","DOIUrl":"https://doi.org/10.5755/j01.ee.34.1.32834","url":null,"abstract":"China’s concern toward ecological sustainability has increased to a great extent. This study aims to analyze the impact of proactive environmental strategies on ecological sustainability by understanding the mediating of eco-product, process, and organizational innovation. For this purpose, China’s high-tech industries have been targeted and a survey-based quantitative technique has been applied. 350 questionnaires were distributed among the Chinese staff in the high-tech companies and 319 were received as complete questionnaires that were further analyzed using SPSS and AMOS to analyze the data with confirmatory factor analysis and structural equation modelling. The results indicated a significant impact of PES on ES. The mediation of EPR, EPRD, and EOI has also resulted to be significant between PES and ES. This study has practically contributed to the high-tech sectors of China. There is a great need for the management to apply proactive environmental initiatives that are crucial to gain ecological sustainability.","PeriodicalId":46830,"journal":{"name":"Inzinerine Ekonomika-Engineering Economics","volume":null,"pages":null},"PeriodicalIF":2.8,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86947568","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Green Financing and Sustainable Policy for Low Carbon and Energy Saving Initiatives: Turning Educational Institutes of China into Green","authors":"M. Talha","doi":"10.5755/j01.ee.34.1.32837","DOIUrl":"https://doi.org/10.5755/j01.ee.34.1.32837","url":null,"abstract":"To achieve a zero-carbon agenda, businesses in emerging economies need to focus on green production resources to develop a circular economy. This study identified the key role of green financing in mobilizing pro-environmental behaviours for achieving sustainable production and a circular economy. The study aimed to study the effect of green financing on the pro-environmental behaviours of educational institutes within China. A quantitative methodology was adopted, and structured questionnaires were used for the collection of data from educational sector employees. The data was collected from both administrators and teachers with a random sampling technique and was later analyzed through SEM. The results showed that green financing aids institutions in the implementation of pro-environmental behaviours and also sustainable policy development was found to mediate the association between low carbon management, carbon asset transactions, and energy saving and emission reduction technologies and green financing. This study makes valuable contributions to the literature on green financing, sustainable development, and pr-environmental behaviours. The findings can help the education sector to adopt sustainable practices. It may also contribute to helping policymakers develop policies related to pro-environmental behaviours. Furthermore, the paper explores the green financial aspect of educational institutes, making it a valuable resource for both theory and practice.","PeriodicalId":46830,"journal":{"name":"Inzinerine Ekonomika-Engineering Economics","volume":null,"pages":null},"PeriodicalIF":2.8,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79995536","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Effect of Financial Inclusion, Eco-Innovation, Globalization, and Sustainable Economic Growth on Ecological Footprint","authors":"T. Vu, Ch. Paramaiah, Bushra Tufail, M. Nawaz, Nguyen Thi My Xuyen, P. Huy","doi":"10.5755/j01.ee.34.1.32402","DOIUrl":"https://doi.org/10.5755/j01.ee.34.1.32402","url":null,"abstract":"Although economic growth, globalization, and ecological footprint are extensively researched altogether, however, the literature on the role of financial inclusion, ecological innovation along with growth and globalization is still limited specifically in the context of MENA region. Thereby, The study aims to scrutinize the dynamic association between the above-stated variables while considering a range of statistical estimations and methods. Data is gathered from 1990 to 2017 for the stated panel economies entitled under the MENA region. It is observed that there exists cross-sectional dependence, having stationarity proprieties, and slope heterogeneity for the variables of interest. Furthermore, the findings through CS-ARDL indicate the significant and direct impact of financial inclusion economic growth, and globalization through GDP in creating more environmental issues like EFP. Whereas ecological innovation is significantly playing its role in reducing ED for the selected economies. Finally, robust checks through \"Augmented Mean Group and Common Correlated Effect Mean Group\" have also revealed consistent findings when examined through CS-ARDL. Besides, various policy implications are also presented in this research.","PeriodicalId":46830,"journal":{"name":"Inzinerine Ekonomika-Engineering Economics","volume":null,"pages":null},"PeriodicalIF":2.8,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72864929","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}