International Journal of Professional Business Review最新文献

{"title":"TECHNICAL-ECONOMIC IMPACT OF RISK MANAGEMENT ON THE SEMI-TRANSHUMANT LIVESTOCK SYSTEM, CASE OF AIN EL BELL REGION IN ALGERIA","authors":"Fatiha Rahouadja, Komi Apédo Atchemdi, Ahmed Houari","doi":"10.26668/businessreview/2024.v9i7.4841","DOIUrl":"https://doi.org/10.26668/businessreview/2024.v9i7.4841","url":null,"abstract":"Objective: This study aims to investigate the impact of risk management on the semi-transhumant livestock system, in order to suggest a better model for managing the sheep production cycle. \u0000  \u0000Theoretical Framework: The semi-transhumant livestock system is facing an unprecedented set of risks occurring simultaneously. Therefore, studying the organization and management techniques of the semi-transhumant livestock system through a techno-economic approach, compares two situations (SWOR and SWR) based on using indisputable measures. \u0000  \u0000Method: A field survey is conducted with 300 breeders during the period from 2019 to 2021. The collected data are processed using the statistical model SPSS. \u0000  \u0000Results and Discussion: It is concluded that despite different situations, the same simplified production organization and marketing channels (social networks, informal contracts, etc.) are maintained. The SWR shows a decrease in herd size, adoption of 3 reproductive cycles, herd mobility and average profit, etc. However, there is an increase in production costs and acquisition of food products, etc. Ultimately, the results show that while unique risk situations impact semi-transhumant farming systems differently, their technical organizational and management measures render this impact insignificant based on non-parametric chi-square testing. \u0000  \u0000Research Implications: This study provides insight into risk management offering implications for technically feasible practices that are reliable and bio-economically viable for sustaining semi-transhumant livestock system. \u0000  \u0000Originality/Value: The value of this research is demonstrated by appropriate technical organizational and management measures impacting techno-economic farming results which will be useful to consider when other risks arise in future.","PeriodicalId":506637,"journal":{"name":"International Journal of Professional Business Review","volume":"19 22","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141814423","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 LEAN ACCOUNTING METHODS IN COST REDUCTION: EXPLORATORY STUDY FOR A SAMPLE OF INDUSTRIAL INSTITUTIONS IN BLIDA STAT","authors":"Khadidja Refif, Mohamed Lamine Alloune","doi":"10.26668/businessreview/2024.v9i7.4842","DOIUrl":"https://doi.org/10.26668/businessreview/2024.v9i7.4842","url":null,"abstract":"Objective: The aim of this study is to examine the role of lean accounting methods in cost reduction, and how the lean accounting methods are implemented in the modern manufacturing environment \u0000  \u0000Theoretical Framework: Identifying the different meanings pertaining to the lean accounting and defining the principles, practices and tools for lean accounting enforcement. \u0000  \u0000Method: this study was an exploratory study of 180 employees in ten industrial institutions of Blida Stat, using the questioner tool and “Microsoft Excel” for unloading data and the Statistical Packages for Social Sciences SPSS V25 for processing data, analyzing and explaining results. \u0000  \u0000Results and Discussion: This study concluded that lean accounting methods contribute in costs reduction from three aspects which are save costs in product planning and designing phase then avoid additional costs in product implementation phase, It also contributes to profit maximization, competition support, and maximizing the value of products from the customer's perspective. \u0000  \u0000Research Implications: The findings suggest providing the elements for implementing the lean accounting tools through replacing the wide production system by the lean production one in order to reduce wastage \u0000  \u0000Originality/Value: Our study is different from the previous ones as it is among the modern and few studies particularly in the Algerian environment. The study focuses indeed on bringing out the probable implementation of the lean accounting tools in the productive corporations and its contribution in reducing costs in the industrial corporations","PeriodicalId":506637,"journal":{"name":"International Journal of Professional Business Review","volume":"2 22","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141816272","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":"IN SEARCH OF INNOVATION IN THE PUBLIC SECTOR: INTERINSTITUTIONAL DIALOGUE BETWEEN CONTROL AND MANAGEMENT","authors":"Carina Franco Dias Lyra, Emmanuel Paiva de Andrade","doi":"10.26668/businessreview/2024.v9i7.4837","DOIUrl":"https://doi.org/10.26668/businessreview/2024.v9i7.4837","url":null,"abstract":"Objective: To analyze the relationship between control bodies and management bodies and verify possible tension between them, and what are the causes and consequences for innovation in the public sector. \u0000Theoretical Framework: The theoretical framework provides relevant information about the supervision of the Audit Courts in Brazil and its influence on decision-making, risk aversion and the impact of this aversion on innovations in the Brazilian Public Sector. \u0000Method: The analysis of this research was based on the methodology of Grounded Theory and on carrying out  interviews with directors of two municipalities located in the State of Rio de Janeiro and supervisory employees of two Audit Courts and two Internal Affairs Offices located in the State of Rio de Janeiro. Rio de Janeiro. \u0000Results and Discussion: The existence of tension between control bodies and management bodies contributes to an environment of insecurity and fear in decision-making in public management. The possible causes of this tension are due to factors originating from both sides and from the public sector inspection relationship itself. \u0000Research Implications: By specifically examining the causes that lead to this tension, this research fills a crucial gap in the literature, offering insights into the challenges and improvements to having a fertile environment for innovation in the public sector \u0000Originality/Value: By understanding the causes that lead to an aversion to risk in relation to innovation, agencies can create mechanisms that create an environment of dialogue and cooperation for innovation in the public sector.","PeriodicalId":506637,"journal":{"name":"International Journal of Professional Business Review","volume":" 828","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141823360","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 MODERATING ROLE OF TELECOMMUTING ON THE NODE OF EMPLOYEE ENGAGEMENT, ITS DIMENSIONS AND EMPLOYEE PERFORMANCE","authors":"Hangwani Raymond Ravhudzulo, Chukuakadibia Eresia-Eke","doi":"10.26668/businessreview/2024.v9i7.4778","DOIUrl":"https://doi.org/10.26668/businessreview/2024.v9i7.4778","url":null,"abstract":"Objective: To investigate the moderating effect of telecommuting on the relationship between employee engagement, its physical, cognitive, and emotional dimensions, and employee performance within the South African Information and Communication Technology (ICT) sector.\u0000 \u0000Theoretical Framework: This study adopted the Employee Engagement theory and Social Exchange Theory which provide a basis for understanding the variables under study.\u0000 \u0000Method: A quantitative research design was adopted. An online survey was utilised to collect data. A combination of non-probability sampling methods was employed to gather a total of 478 complete responses from employees in the South African ICT sector. The data was analyzed using a range of statistical tools, including structural equation modelling, to derive empirical insights and test the proposed hypotheses.\u0000 \u0000Results and Discussion: The results reveal that telecommuting moderates the relationship between cognitive engagement and employee performance, as well as the relationsip between emotional engagement and employee performance. However, telecommuting did not moderate the relationship between physical engagement and performance, nor the relationship between employee engagement and performance. These findings suggest that telecommuting enhances employee performance primarily through its impact on cognitive engagement and emotional engagement.\u0000 \u0000Research Implications: The study's findings imply that organizations, particularly in developing economies, should tailor their remote work policies to strengthen cognitive and emotional engagement among employees to optimize performance outcomes.\u0000 \u0000Originality/Value: This study contributes to the existing literature by providing empirical evidence on the moderating role of telecommuting in the relationship between different dimensions of employee engagement and performance within the ICT sector in South Africa.","PeriodicalId":506637,"journal":{"name":"International Journal of Professional Business Review","volume":" 520","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141823682","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":"STRATEGIC PLANNING GUIDELINES FOR SUCCESS IN INDUSTRIAL ENTERPRISES","authors":"Phasakorn Tuntipong, Taweesak Roopsing, Thitirat Thawornsujaritkul","doi":"10.26668/businessreview/2024.v9i7.4774","DOIUrl":"https://doi.org/10.26668/businessreview/2024.v9i7.4774","url":null,"abstract":"Objective: The objective of this research is to examine the organizational structure and operational characteristics of industrial businesses, investigate components of strategic planning guidelines, and develop a structural equation model, with the aim of achieving sustainable success for industrial enterprises.\u0000 \u0000Theoretical Framework: Content analysis method is a theoretical framework used to examine the presence and concepts of qualitative data. The framework is used to summarize findings and recommendations, from in-depth interviews and focus group discussions, into frequency values. Survey research framework is a structured approach that guides design, implementation, and analysis of surveys to gather data from targeted populations. The framework is used in quantitative research component, to collect and analyze data using descriptive and inferential statistics\u0000 \u0000Method: Qualitative research involved conducting in-depth interviews with 9 experts and facilitating focus group discussions with 11 qualified individuals. Quantitative research is conducted through surveys to 500 industrial business executives, utilizing descriptive statistics, correlation analysis, and multivariate statistics.\u0000 \u0000Results and Discussion: Findings from developed structural equation model indicated good alignment with observational data, with a Chi-square value of 0.094, Chi-square ratio of 1.115, goodness-of-fit index of 0.954, and a root mean square error of approximation of 0.015.\u0000 \u0000Research Implications: Strategic planning is significant in business operations. Well-formulated business strategies will impact managerial efficiency, creating opportunities and enhancing a competitive advantage for industrial enterprises.\u0000 \u0000Originality/Value: Findings revealed four significant factors contributing to success in industrial enterprises, listed in descending order of importance: 1) adaptive skills, 2) digital technology, 3) collaboration, and 4) organizational support.","PeriodicalId":506637,"journal":{"name":"International Journal of Professional Business Review","volume":"101 21","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141821834","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 SCHOOL FEEDING PROGRAMME STRATEGIES AND LEARNER PARTICIPATION IN PUBLIC PRIMARY SCHOOLS IN MAKUENI COUNTY, KENYA","authors":"M. M. Mwanthi, C. Wafula, John Mwaura Mbugua","doi":"10.26668/businessreview/2024.v9i7.4832","DOIUrl":"https://doi.org/10.26668/businessreview/2024.v9i7.4832","url":null,"abstract":"Objective: This paper sought to determine how school feeding programme strategies influence learner participation in public primary schools in Makueni County, Kenya.  \u0000  \u0000Theoretical Framework: The study was anchored on; Social Learning Theory, Abraham Maslow’s Theory of Human Motivation and theory of Change. \u0000  \u0000Method: Descriptive and correlation research design were employed. The target population was 875 respondents. Data was analyzed using descriptive, and inferential statistics. \u0000  \u0000Results and Discussion: The findings were; there is no significant relationship between giving nutritious meals  and learner participation was rejected from learners’ view but was not rejected as per the Headteachers, Teachers and Chairpersons board of governors’ view, there is no significant relationship among dietary teaching  and learner participation was rejected from learners’ view but was not rejected as per the Headteachers, Teachers and Chairpersons board of governors’, there is no significant relationship between regular food supply during school days and learner participation was rejected from learners’ view but was not rejected as per the Headteachers, Teachers and Chairpersons board of governors’ view, there is no significant relationship between small-scale farmers’ engagement and learner participation was not rejected from learners’ view but was rejected as per the Headteachers, Teachers and Chairpersons board of governors’ views. \u0000  \u0000Research Implications: The study found that learner participation within the study's territory was significantly correlated with the approaches used. The study recommends that Government Ministries of Education, Health and relevant Authorities, Head Teachers, Teachers, Chairpersons -BOM need to provide nutrition meals and dedicate adequate resources to sustain learner participation in Public Primary Schools in Makueni County, Kenya.","PeriodicalId":506637,"journal":{"name":"International Journal of Professional Business Review","volume":" 23","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141827788","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 DIGITAL HUMAN RESOURCES MANAGEMENT ON ORGANIZATIONAL AMBIDEXTERITY THROUGH HUMAN CAPITAL AS AN INTERACTIVE VARIABLE IN IRAQI TELECOMMUNICATIONS COMPANIES","authors":"Sarah Talal Saleem Atiyah, Ahmed Turki","doi":"10.26668/businessreview/2024.v9i7.4719","DOIUrl":"https://doi.org/10.26668/businessreview/2024.v9i7.4719","url":null,"abstract":"Objective: This study aims to test the interactive role of human capital in the relationship between digital human resource management and organizational ambidexterity in Iraqi telecommunications companies.\u0000 \u0000Theoretical Framework: In this topic, the main concepts and theories that underlie the research are presented. [Digital human resources management, human capital, organizational ambidexterity] stand out, providing a solid basis for understanding the context of the investigation.\u0000 \u0000Method: An exploratory analytical approach was used, as the study was based on a stratified random sample of workers from Iraqi telecommunications companies. (350) questionnaires were distributed, and the number of questionnaires retrieved was (20), while those suitable for statistical analysis totaled (330) questionnaires, with a response rate of (90%). advanced statistical program (AMOS. V.26) and statistical program (SPSS.V.26).\u0000 \u0000Results and Discussion: The results of the study revealed that there is a direct positive influence relationship between (human resource management (digital organizational ambidexterity). The results also showed that there is an interactive role for the variable (human capital) between digital and organizational human resource management ambidexterity). Based on these results, a set of conclusions was formulated and recommendations reached in the study.\u0000 \u0000Research Implications: The practical and theoretical implications of this research are discussed, providing insight into how the findings can apply or influence practices in the field of HR management and organizational digital ambidexterity. These effects may include companies affiliated with the Ministry of Industry and Minerals and the services they provide.\u0000 \u0000Originality/Value: The importance of this study arose from the scarcity of studies that attempted to identify and understand the nature of the relationship between the variables (digital human resources management, human capital, organizational ambidexterity), as well as the present study's attempt to address a realistic problem issue that affects directly the performance of workers in Iraqi telecommunications companies.","PeriodicalId":506637,"journal":{"name":"International Journal of Professional Business Review","volume":" 19","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141831431","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":"ARTIFICIAL CRISES IN FINANCIAL MARKETS: PROBLEMS OF DIAGNOSIS AND PREVENTION","authors":"Mohammad Alamarat, Oleksandr Koval, Vicktorya Koval, D. Danylchenko, O. Miroshnyk","doi":"10.26668/businessreview/2024.v9i7.3544","DOIUrl":"https://doi.org/10.26668/businessreview/2024.v9i7.3544","url":null,"abstract":"Purpose: The aim of this study is to diagnose and prevent crises in the country's financial markets by managing the connectedness of the attacked market with other.\u0000 \u0000Theoretical Framework: Non-statistical changes in the largest connected markets and the parameters of the attacked market's connection with them. There is a need to consider ways to counter crises by managing the connection of the attacked market with other financial markets in the country.\u0000 \u0000Design/Methodology/Approach: Methods for diagnosing crises are proposed to identify signs of a man-made crisis and strategies for its prevention. The proposed approach will prevent the actions of unscrupulous private financial market operators who want to receive unscrupulous income, stimulating volatility.\u0000 \u0000Findings: Among the most important results, it was determined that there are serious shortcomings in the organization and structure of financial markets that require active government intervention. The state can not only legislative and administrative, but also financial methods prevent the actions of dishonest operators or minimize the consequences of the crises caused by them.\u0000 \u0000Research, Practical & Social implications: This study makes it possible to identify signs of an artificial crisis and strategies for its prevention. Using the data of this study, the state operator in the financial markets can distribute its financial, administrative and informational resources in turn against its opponents and thus have a significant advantage over each of them.\u0000 \u0000Originality/Value: The value of the study lies in the fact that various methods for diagnosing financial crises are offered by studying non-statistical changes in the largest connected markets and the parameters of the attacked market's connection with them. Using this information, the state can minimize the consequences of artificial financial crises.","PeriodicalId":506637,"journal":{"name":"International Journal of Professional Business Review","volume":" 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141831601","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":"CORRUPTION AND ECONOMIC GROWTH IN NORTH AFRICA AND THE MIDDLE EAST: A CROSS-COUNTRY ANALYSIS","authors":"Derradji Oualid, Kaabi Rabah","doi":"10.26668/businessreview/2024.v9i7.4829","DOIUrl":"https://doi.org/10.26668/businessreview/2024.v9i7.4829","url":null,"abstract":"Purpose: This article examines the impact of corruption on economic growth in North \u0000African and Middle Eastern countries. It aims to uncover the extent to which corruption influences economic performance and to provide policy recommendations for mitigating these effects. \u0000  \u0000Methodology: A comprehensive literature review was conducted, analyzing existing studies on corruption and economic growth in the specified regions. Empirical data from various sources were used to perform a quantitative analysis, employing econometric models to identify correlations and causations. \u0000  \u0000Results: The findings indicate a significant negative relationship between corruption and economic growth. High levels of corruption are found to stifle investment, reduce government efficiency, and deter foreign direct investment, thereby hampering economic development. The results highlight that countries with lower corruption levels tend to exhibit higher economic growth rates. \u0000  \u0000Practical Implications: The study suggests several practical measures for policymakers, including strengthening anti-corruption laws, improving transparency and accountability in government operations, and fostering a culture of integrity within public and private sectors. The recommendations aim to create an environment conducive to sustainable economic growth. \u0000  \u0000Originality/Value: This article contributes to the existing literature by providing a detailed analysis of the North African and Middle Eastern regions, which have been relatively under-researched in this context. The study's unique focus on these regions offers valuable insights and tailored recommendations for combating corruption and promoting economic growth.","PeriodicalId":506637,"journal":{"name":"International Journal of Professional Business Review","volume":" 22","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141832547","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":"DIVIDEND POLICY EFFECT ON SHARE PRICES: A COMPARISON STUDY BETWEEN ISLAMIC AND CONVENTIONAL BANKS IN KUWAIT","authors":"M. AlAli, Yaser AlKulaib, Ahmad Bash, Hamed AlDhuaina, Ibraheem AlAskar, Nabi AlDuwaila","doi":"10.26668/businessreview/2024.v9i5.4608","DOIUrl":"https://doi.org/10.26668/businessreview/2024.v9i5.4608","url":null,"abstract":"Ahmad, A., & Hassan, M. (2007). Regulation and performance of Islamic banking in Bangladesh. Thunderbird International Business Review, 492, 251-277.\u0000Ahmed, F., Rafay, A., & Ahmed, A. (2018). Dividend Payout Policy of Conventional Banking and Islamic Banking in Pakistan. Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics), 10(1), 135–152. doi: http//dx.doi.org/10.15408/aiq.v10i1.6103\u0000Alasfour, F., Jaara, B., & Abusaleem, K. (2024). Dividend Payout Policy of the Islamic and Conventional Banks in the Gulf Cooperation Council (GCC) Countries. Migration Letters, 21(4), 908-925.\u0000Al-Amin, A. (2009). Dividend distribution and its impact on public share prices of shares, the case of the Sudane French Bank. Unpublished Master Thesis, University of Sudan and Technology, Sudan. Al-Ammar.\u0000Baker, H., & Weigand, R. (2015). Corporate dividend policy revisited. Managerial Finance, 41(2), 126-144.\u0000Bhattacharya, S. (1979). Imperfect Information, Dividend Policy, and 'The Bird In The Hand. Fallacy”. Bell Journal of Economics, 10(1), 259-270\u0000Black, F. (1976). The dividend puzzle. Journal of portfolio management, 2(2), 5-8.\u0000Brealey, R. A. & Myers, S. C. (2003). Principles of corporate finance (7th ed.). New York: McGraw Hill.\u0000Chang, R., & Rhee, S. (1990). The impact of personal taxes on corporate dividend policy and capital structure decisions. Financial Management, 19(2), 21-31.\u0000Dhaliwal, D. S., Erickson, M., & Trezevant, R. (1999). A test of the theory of tax Clienteles for dividend policies. National Tax Journal, 52, 179-194.\u0000Donald, K. (2011). International accounting IFRS. John Wiley & Son. 783-784.\u0000Doumpos, M., Hasan, I., & Pasiouras, F. (2017). Bank overall financial strength: Islamic versus conventional banks. Economic Modelling, 64, 513-523.\u0000Elmagrhi, M., Ntim, C., Crossley, R., Malagila, J., Fosu, S., & Vu, T. (2017). Corporate governance and dividend pay-out policy in UK listed SMEs: The effects of corporate board characteristics. International Journal of Accounting & Information Management, 25(4), 459-483.\u0000Eng, S.H., Yahya, M. H., & Hadi, A. R. (2013). The dividend payout policy–a comparison on Malaysian Islamic and conventional financial institutions. Journal of WEI Business and Economics, 2(2), 12-20.\u0000Fink, C., & Theissen, E. (2014). Dividend taxation and DAX futures prices (No. 14-08). CFR Working Paper.\u0000Hafeez, A. & Attiya, Y. (2009). The Determinants Of Dividend Policy In Pakistan. International Research Journal of Finance Economics, 25, 148-171.\u0000Hafsi, R. (2016). Study and analysis of the effect of the dividend policy on the performance of shares of listed companies in the financial market, the case of the Dubai Financial Market for the period 2011-2014, University of Qasdah Murbah and Oqlala. Algerian Journal of Accounting and Financial Studies, 15(2), 39-49.\u0000Huda, F., & T. Farah. (2011). Determinants of Dividend Decision: A Focus on Banking Sector in Bangladesh. International Research Journal of Finance and Economics, 77, 33-46","PeriodicalId":506637,"journal":{"name":"International Journal of Professional Business Review","volume":"39 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140975636","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}