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Cogent Business & Management最新文献

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Ownership structure and performance: how does business environmental uncertainty matter? 所有权结构与绩效：商业环境的不确定性有何影响？
IF 3
Cogent Business & Management Pub Date : 2024-09-03 DOI: 10.1080/23311975.2024.2396540
Eny Maryanti, Wiwiek Dianawati
{"title":"Ownership structure and performance: how does business environmental uncertainty matter?","authors":"Eny Maryanti, Wiwiek Dianawati","doi":"10.1080/23311975.2024.2396540","DOIUrl":"https://doi.org/10.1080/23311975.2024.2396540","url":null,"abstract":"This study examines the moderating role of business environmental uncertainty in the relationship between the ownership structure and firm performance of companies listed on the Indonesia Stock Exc...","PeriodicalId":47083,"journal":{"name":"Cogent Business & Management","volume":"32 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2024-09-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142227013","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 potential of psychological capital: a review of its impact on social psychology in enhancing supply chain management in endemic era 心理资本的潜力：综述社会心理学对加强流行时代供应链管理的影响
IF 3
Cogent Business & Management Pub Date : 2024-09-03 DOI: 10.1080/23311975.2024.2396534
Widhayani Puri Setioningtyas, Zita Júlia Fodor, Anna Dunay
{"title":"The potential of psychological capital: a review of its impact on social psychology in enhancing supply chain management in endemic era","authors":"Widhayani Puri Setioningtyas, Zita Júlia Fodor, Anna Dunay","doi":"10.1080/23311975.2024.2396534","DOIUrl":"https://doi.org/10.1080/23311975.2024.2396534","url":null,"abstract":"This study delves into the potential role of psychological capital (PsyCap) on social psychology (SocPsych) within the realm of supply chain management (SCM). By exploring dimensions such as trust,...","PeriodicalId":47083,"journal":{"name":"Cogent Business & Management","volume":"8 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2024-09-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142213083","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
Marketing logistics and consumer behaviour: an empirical study on Indian e-shoppers 营销物流与消费者行为：对印度电子购物者的实证研究
IF 3
Cogent Business & Management Pub Date : 2024-09-02 DOI: 10.1080/23311975.2024.2397559
Vipin Vihari Ram Tripathi, Manish Kumar Srivastava, Rukmani Jaiswal, Thakur Digbijay Singh, Amgad S. D. Khaled
{"title":"Marketing logistics and consumer behaviour: an empirical study on Indian e-shoppers","authors":"Vipin Vihari Ram Tripathi, Manish Kumar Srivastava, Rukmani Jaiswal, Thakur Digbijay Singh, Amgad S. D. Khaled","doi":"10.1080/23311975.2024.2397559","DOIUrl":"https://doi.org/10.1080/23311975.2024.2397559","url":null,"abstract":"The unprecedented growth in e-commerce has brought forward a new paradigm in consumer behaviour and the strategic approach businesses take in reaching and retaining customers. The influence of mark...","PeriodicalId":47083,"journal":{"name":"Cogent Business & Management","volume":"101 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2024-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142213090","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
Continued purchase intention in live-streaming shopping: Roles of expectation confirmation and ongoing trust 直播购物中的持续购买意向：期望确认和持续信任的作用
IF 3
Cogent Business & Management Pub Date : 2024-08-31 DOI: 10.1080/23311975.2024.2397563
Hsiu-Chia Ko, Shun-Yuan Ho
{"title":"Continued purchase intention in live-streaming shopping: Roles of expectation confirmation and ongoing trust","authors":"Hsiu-Chia Ko, Shun-Yuan Ho","doi":"10.1080/23311975.2024.2397563","DOIUrl":"https://doi.org/10.1080/23311975.2024.2397563","url":null,"abstract":"Consumer demands have recently shifted toward an efficient shopping experience, which is a process that minimizes the time, money, effort, and cognitive load required by consumers to make purchase ...","PeriodicalId":47083,"journal":{"name":"Cogent Business & Management","volume":"8 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2024-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142213088","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 audit firm and audit committee characteristics influence the reporting of key audit matters? Evidence from Palestine 审计公司和审计委员会的特点会影响关键审计事项的报告吗？来自巴勒斯坦的证据
IF 3
Cogent Business & Management Pub Date : 2024-08-31 DOI: 10.1080/23311975.2024.2396537
Noor Joudeh, Saher Aqel
{"title":"Do audit firm and audit committee characteristics influence the reporting of key audit matters? Evidence from Palestine","authors":"Noor Joudeh, Saher Aqel","doi":"10.1080/23311975.2024.2396537","DOIUrl":"https://doi.org/10.1080/23311975.2024.2396537","url":null,"abstract":"This study explores the influence of audit firm and audit committee (AC) characteristics on the extent of reporting of key audit matters (KAMs) in the audit report of firms listed on the Palestine ...","PeriodicalId":47083,"journal":{"name":"Cogent Business & Management","volume":"25 3 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2024-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142213220","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
Tax justice and understanding: MSME compliance with Tax Regulation No. 55/2022 in Surabaya, Indonesia 税收公正与理解：印度尼西亚泗水中小微企业遵守第 55/2022 号税收法规的情况
IF 3
Cogent Business & Management Pub Date : 2024-08-31 DOI: 10.1080/23311975.2024.2396042
Muhammad Arsalan Khan, Heru Tjaraka
{"title":"Tax justice and understanding: MSME compliance with Tax Regulation No. 55/2022 in Surabaya, Indonesia","authors":"Muhammad Arsalan Khan, Heru Tjaraka","doi":"10.1080/23311975.2024.2396042","DOIUrl":"https://doi.org/10.1080/23311975.2024.2396042","url":null,"abstract":"This research investigates the impact of tax justice perception and tax understanding on the compliance of Small and Medium-sized Enterprises (SMEs) with government regulation Number 55, 2022, in S...","PeriodicalId":47083,"journal":{"name":"Cogent Business & Management","volume":"8 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2024-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142213099","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
Transformation and overview of audit in past 20 years: a bibliometric analysis 过去 20 年审计的变革与概述：文献计量分析
IF 3
Cogent Business & Management Pub Date : 2024-08-30 DOI: 10.1080/23311975.2024.2395434
Diamantina Amélia Parckings Tauro Cumbana, José Biléu Ventura
{"title":"Transformation and overview of audit in past 20 years: a bibliometric analysis","authors":"Diamantina Amélia Parckings Tauro Cumbana, José Biléu Ventura","doi":"10.1080/23311975.2024.2395434","DOIUrl":"https://doi.org/10.1080/23311975.2024.2395434","url":null,"abstract":"Audit is an important instrument that organizations used to prevent the occurrence of frauds along the years. Investigations in the field of audit are increasing, however, none of them presents qua...","PeriodicalId":47083,"journal":{"name":"Cogent Business & Management","volume":"282 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2024-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142213087","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 IFRS and institutional quality on economic growth: empirical evidence in the GCC countries using panel ARDL analysis 国际财务报告准则和机构质量对经济增长的影响：利用面板 ARDL 分析海湾合作委员会国家的经验证据
IF 3
Cogent Business & Management Pub Date : 2024-08-30 DOI: 10.1080/23311975.2024.2396547
Abdulwahab Mujalli, Mohammad Jibran Gul Wani, Ahmed Almgrashi, Irfan Ahmed, Nasser Asiri
{"title":"The influence of IFRS and institutional quality on economic growth: empirical evidence in the GCC countries using panel ARDL analysis","authors":"Abdulwahab Mujalli, Mohammad Jibran Gul Wani, Ahmed Almgrashi, Irfan Ahmed, Nasser Asiri","doi":"10.1080/23311975.2024.2396547","DOIUrl":"https://doi.org/10.1080/23311975.2024.2396547","url":null,"abstract":"We empirically investigated the effect of international financial reporting standards (IFRS) and institutional quality (IQ) on economic growth in the GCC region. We used panel data collected over 2...","PeriodicalId":47083,"journal":{"name":"Cogent Business & Management","volume":"93 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2024-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142213089","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 moderating role of technological innovation on ownership structure, financing decisions and environmental accounting disclosure 技术创新对所有权结构、融资决策和环境会计信息披露的调节作用
IF 3
Cogent Business & Management Pub Date : 2024-08-30 DOI: 10.1080/23311975.2024.2396543
Ummar Faruk Saeed, Rabiatu Kamil, Ishmael Wiredu
{"title":"The moderating role of technological innovation on ownership structure, financing decisions and environmental accounting disclosure","authors":"Ummar Faruk Saeed, Rabiatu Kamil, Ishmael Wiredu","doi":"10.1080/23311975.2024.2396543","DOIUrl":"https://doi.org/10.1080/23311975.2024.2396543","url":null,"abstract":"This study investigates the effect of ownership structure (OS) and financing decisions (FD) on environmental accounting disclosure (EAD), considering the moderating role of technological innovation...","PeriodicalId":47083,"journal":{"name":"Cogent Business & Management","volume":"6 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2024-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142213092","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
Corporate social responsibility and financial performance: does CSR strategic integration matter? 企业社会责任与财务绩效：企业社会责任战略整合是否重要？
IF 3
Cogent Business & Management Pub Date : 2024-08-30 DOI: 10.1080/23311975.2024.2392182
Deepa Sharma, Suman Chakraborty
{"title":"Corporate social responsibility and financial performance: does CSR strategic integration matter?","authors":"Deepa Sharma, Suman Chakraborty","doi":"10.1080/23311975.2024.2392182","DOIUrl":"https://doi.org/10.1080/23311975.2024.2392182","url":null,"abstract":"This study aims to analyse the relationship between Corporate Social Responsibility (CSR) and Corporate Financial Performance (CFP) of Indian firms with the moderating role of CSR strategic integra...","PeriodicalId":47083,"journal":{"name":"Cogent Business & Management","volume":"37 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2024-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142213098","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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