JOURNAL OF ECONOMICS AND BUSINESS最新文献_第9页

Gender, Entrepreneurial Education, Self-Efficacy, Internal Control Locus, and Entrepreneurial Intention Based on the Perspective of Students 性别、创业教育、自我效能感、内部控制发生地与创业意向——基于学生的视角

IF 3.8

JOURNAL OF ECONOMICS AND BUSINESS Pub Date : 2023-06-30 DOI: 10.31014/aior.1992.06.02.513

N. Nur, Rosemarie Sutjiati Njotoprajitno, Bram Hadianto

引用次数: 0

The Indispensability of Celebrity on Consumer’s Purchasing Behaviour in the Brewery Industry in Cameroon 名人对喀麦隆啤酒行业消费者购买行为的不可或缺性

JOURNAL OF ECONOMICS AND BUSINESS Pub Date : 2023-06-30 DOI: 10.31014/aior.1992.06.02.509

Felix Nkiendem, Fabien Sundjo, Ayankeng Godlove Nkemkiafu

引用次数: 0

Investigating the Effect of Strategic Planning on the Financial Performance of SMEs in Namibia 研究战略规划对纳米比亚中小企业财务绩效的影响

IF 3.8

JOURNAL OF ECONOMICS AND BUSINESS Pub Date : 2023-06-30 DOI: 10.31014/aior.1992.06.02.505

Ester Twahafifwa Kafidi, T. Kaulihowa

{"title":"Investigating the Effect of Strategic Planning on the Financial Performance of SMEs in Namibia","authors":"Ester Twahafifwa Kafidi, T. Kaulihowa","doi":"10.31014/aior.1992.06.02.505","DOIUrl":"https://doi.org/10.31014/aior.1992.06.02.505","url":null,"abstract":"Small and Medium Enterprises (SMEs) are hypothesised to play a critical part and serve as a crucial source of income and employment creation in many economies. SMEs contribute about 12% of the Namibian Gross Domestic Product (GDP) and provide employment or income to about 160 000 Namibian citizens. Namibia has witnessed remarkable growth in the number of SMEs in recent decades, with over 28 000 formally registered SMEs. However, most SMEs in Namibia experience difficulties, some of which may threaten their existence. Numerous external and internal factors impact business performance: failure to develop strategic plans, lack of finance, poor financial management, and lack of suitable management skills. The literature argues that financial performance challenges faced by SMEs can be mitigated with a clear and well-articulated strategic plan. This study set out to investigate the effect of strategic planning on the financial performance of SMEs. The results confirm that strategic planning has a positive effect on the financial performance of SMEs. However, many SMEs indicated that they had never done strategic planning. The study also found that Issue-based strategic planning is a commonly used strategic planning model. Policy implications indicate that although strategic planning is found to enhance SMEs' financial performance, the majority of them lack an optimal mix of strategic planning elements. The study recommends using strategic planning to set clear financial performance targets and for relevant stakeholders to introduce policies that help equip SME owners/managers with the optimal mix of business management skills.","PeriodicalId":47522,"journal":{"name":"JOURNAL OF ECONOMICS AND BUSINESS","volume":"117 1","pages":""},"PeriodicalIF":3.8,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79446135","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

Online Search Frequency and Financial Performance: The Moderating Effect of Business Sector 网络搜索频率与财务绩效:商业部门的调节作用

IF 3.8

JOURNAL OF ECONOMICS AND BUSINESS Pub Date : 2023-06-30 DOI: 10.31014/aior.1992.06.02.514

Dwi Cahya Widiyanata, S. T., Y. Prihatiningtias

引用次数: 0

Syariah Governance and Disclosure Islamic Corporate Social Responsibility: A Comparative Study of Indonesian and Malaysian Islamic Banking 伊斯兰治理与披露伊斯兰企业社会责任:印尼与马来西亚伊斯兰银行比较研究

IF 3.8

JOURNAL OF ECONOMICS AND BUSINESS Pub Date : 2023-06-30 DOI: 10.31014/aior.1992.06.02.504

Lailah Fujianti, Nelyumna ., S. Shahimi, Sonya Kristina Natalia

{"title":"Syariah Governance and Disclosure Islamic Corporate Social Responsibility: A Comparative Study of Indonesian and Malaysian Islamic Banking","authors":"Lailah Fujianti, Nelyumna ., S. Shahimi, Sonya Kristina Natalia","doi":"10.31014/aior.1992.06.02.504","DOIUrl":"https://doi.org/10.31014/aior.1992.06.02.504","url":null,"abstract":"The existence of the Sharia Supervisory Board in the Sharia banking GCG structure is a unique feature that distinguishes it from the GCG structure of conventional banks. The inconsistency of the results of previous research related to the relationship between GCG and CSR disclosure is the motivation of this study, in addition to the differences in the progress of Indonesian and Malaysian Islamic banks. The research population of Islamic banking is listed on the Indonesia Stock Exchange and the Malaysia Stock Exchange. Research period on 2016 – 2019 before covid 19 pandemic. The research sample was determined based on purposive sampling, 12 Islamic banks in Indonesia and 14 Islamic banks in Malaysia was selected. The method of analysis is multi group using Partial Least Squares. The results of this study provide empirical evidence that the Sharia Supervisory Board, Board of Commissioners and Board of Directors have not succeeded in playing a role in increasing I-CSR disclosure except for the Independent Board of Commissioners and Independent Board of Directors. The results of the study also have not shown any differences in the influence of GCG on I-CSR in Indonesian and Malaysian Islamic banking.","PeriodicalId":47522,"journal":{"name":"JOURNAL OF ECONOMICS AND BUSINESS","volume":"25 1","pages":""},"PeriodicalIF":3.8,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74795799","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: 1

Fragmented Institutions in Promoting Investment in Indonesia: Does Interactive Governance Make a Difference? 分散的制度在印尼促进投资:互动式治理会产生影响吗?

JOURNAL OF ECONOMICS AND BUSINESS Pub Date : 2023-06-30 DOI: 10.31014/aior.1992.06.02.512

Yulianti Susilo, Eko Prasojo, Lina Miftahul Jannah

引用次数: 0

Access to finance, bureaucracy, and capital allocation efficiency 融资渠道、官僚作风和资本配置效率

IF 3.8

JOURNAL OF ECONOMICS AND BUSINESS Pub Date : 2023-05-01 DOI: 10.1016/j.jeconbus.2023.106125

Wenbin Cao , Xiaoman Duan , Xu Niu

引用次数: 0

Multilateral exchange rates: A multivariate regression framework 多边汇率：多元回归框架

IF 3.8

JOURNAL OF ECONOMICS AND BUSINESS Pub Date : 2023-05-01 DOI: 10.1016/j.jeconbus.2023.106132

Michael Kunkler

引用次数: 0

New experimental evidence on the relationship between home bias, ambiguity aversion and familiarity heuristics 家乡偏见、歧义厌恶与熟悉启发式关系的新实验证据

IF 3.8

JOURNAL OF ECONOMICS AND BUSINESS Pub Date : 2023-05-01 DOI: 10.1016/j.jeconbus.2023.106131

Dennis Dlugosch , Kristian Horn , Mei Wang

引用次数: 0

Small bank managers are prudent: A Benford’s Law approach to analyzing loan loss allowances 小银行经理是谨慎的:用本福德定律分析贷款损失补偿

IF 3.8

JOURNAL OF ECONOMICS AND BUSINESS Pub Date : 2023-05-01 DOI: 10.1016/j.jeconbus.2023.106128

Arthur M. Tran , Mark D. Griffiths , Drew B. Winters

{"title":"Small bank managers are prudent: A Benford’s Law approach to analyzing loan loss allowances","authors":"Arthur M. Tran , Mark D. Griffiths , Drew B. Winters","doi":"10.1016/j.jeconbus.2023.106128","DOIUrl":"https://doi.org/10.1016/j.jeconbus.2023.106128","url":null,"abstract":"<div><p>Using an analysis of the two leading digits based on Benford’s Law, we analyze rounding patterns in loan loss allowances (LLAs) for a bank sample based on good and bad times, net income, profitability, bank size, regulatory level, and whether the banks are private or public. We find clear evidence of upward rounding during good times. Banks that are smaller, private, and subject to more lenient regulatory and supervisory levels also tend to round LLAs upward more than their larger, public, and more heavily regulated counterparts. The results are consistent with previous studies supporting non-opportunistic incentives (including signaling, reducing pro-cyclicality, and pursuing prudence and efficiency) under which bank managers increase the LLA. In addition to shedding more light on the ongoing debate about the management of provisioning for loan losses, we present an argument for why the rounding mechanism in LLAs is a rational consequence of U.S. commercial banks being subjected to opposing regulatory forces coming from bank regulators and securities regulators.</p></div>","PeriodicalId":47522,"journal":{"name":"JOURNAL OF ECONOMICS AND BUSINESS","volume":"125 ","pages":"Article 106128"},"PeriodicalIF":3.8,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49746093","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