{"title":"The Contribution of Sustainability Practices and Microfinance on Micro-Enterprise Business Performance in Malaysia: The Moderating Role of Business Location","authors":"","doi":"10.24191/mar.v22i02-11","DOIUrl":"https://doi.org/10.24191/mar.v22i02-11","url":null,"abstract":"","PeriodicalId":496586,"journal":{"name":"MANAGEMENT & ACCOUNTING REVIEW","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134997063","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}
{"title":"Good Corporate Governance and Firm Value: The Mediating Role of Internet Financial Reporting","authors":"","doi":"10.24191/mar.v22i02-05","DOIUrl":"https://doi.org/10.24191/mar.v22i02-05","url":null,"abstract":"","PeriodicalId":496586,"journal":{"name":"MANAGEMENT & ACCOUNTING REVIEW","volume":"70 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134997062","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}
{"title":"The Role of Love of Money on Employees’ Organizational Commitment: Do Ethics and Pay Satisfaction Matter?","authors":"","doi":"10.24191/mar.v22i02-08","DOIUrl":"https://doi.org/10.24191/mar.v22i02-08","url":null,"abstract":"This research investigated the role of Love of Money (LOM) in influencing employees’ organisational commitment, which is mediated by ethics and pay satisfaction. The research applied a cross-sectional survey method to collect 680 participants among university employees in Sulawesi Selatan, Indonesia. Structural equation modelling (SEM) was used to examine the research hypotheses. The result showed that Love of Money plays an important role in employees’ commitment to organisations. Additionally, this study confirmed that employees’ ethics and pay satisfaction significantly mediated the relationship between Love of Money and organisational commitment. The t study provides insight into theoretical and managerial implications to help academicians and regulators improve organisations’ operation systems through the triangular Theory of Love. The current study was limited to Indonesian government employees; there is a future need to study employees’ attitudes and behaviours across cultures and regions.","PeriodicalId":496586,"journal":{"name":"MANAGEMENT & ACCOUNTING REVIEW","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134997057","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}
{"title":"The Impact of Market Risk Exposure on Banks’ Financial Performance: Evidence from the MENA Region","authors":"","doi":"10.24191/mar.v22i02-09","DOIUrl":"https://doi.org/10.24191/mar.v22i02-09","url":null,"abstract":"This study investigated the relationship between market risk and bank financial performance in 14 Middle East and North African (MENA) countries, employing quantile regression estimations. The data of 135 banks in the MENA region from 2015 to 2019 were collected from the Bankscope and World Bank. The OLS results showed that market risk was positively associated with bank performance. Quartile regression also indicated that only banks in the median and 90% quartiles had a positive association between market risk and performance. This proved that MENA banks have high performance when exposed to high market risk, in line with the perspectives of risk-return trade-off views. This implies that banks are risk-takers in conducting business in the highly competitive market in the MENA region. Banks tend to provide various financial services, which can secure generating returns. Besides, the findings also provide insight into banks’ preference in utilizing leverage to generate profits. The findings provide a cogent argument to the bankers and regulators in MENA region on the role and impact of market risk towards banks financial stability.","PeriodicalId":496586,"journal":{"name":"MANAGEMENT & ACCOUNTING REVIEW","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134997054","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}