IJEBD International Journal of Entrepreneurship and Business Development最新文献_第8页

Business Development: Processes, Methods and Tools 业务开发:过程、方法和工具

IJEBD International Journal of Entrepreneurship and Business Development Pub Date : 2023-01-01 DOI: 10.1007/978-3-658-38844-7

Andreas Kohne

引用次数: 0

COVID 19 Outbreak and Tokyo 2020 Olympic Games: A Perspective from Japan’s Economy and Capital Market 新冠肺炎疫情与2020年东京奥运会:基于日本经济和资本市场的视角

IJEBD International Journal of Entrepreneurship and Business Development Pub Date : 2022-12-30 DOI: 10.17687/jeb.v10i2.924

Anusha Annathurai

引用次数: 0

Financial reporting preparer’s satisfaction and intention to switch to XBRL reporting: A Model 财务报告编制者的满意度与转向XBRL报告的意向:一个模型

IJEBD International Journal of Entrepreneurship and Business Development Pub Date : 2022-12-30 DOI: 10.17687/jeb.v10i2.938

Roslee Uyob, Ku Maisurah Ku Bahador, R. Saad

{"title":"Financial reporting preparer’s satisfaction and intention to switch to XBRL reporting: A Model","authors":"Roslee Uyob, Ku Maisurah Ku Bahador, R. Saad","doi":"10.17687/jeb.v10i2.938","DOIUrl":"https://doi.org/10.17687/jeb.v10i2.938","url":null,"abstract":"The objective of this paper is to develop a conceptual framework for understanding financial reporting preparers’ satisfaction and intention to switch from conventional to XBRL reporting. Based on the review and synthesis of relevant literature from prior XBRL adoption research, technology usage behavior, and the user satisfaction element in information system studies, gaps have been identified and a conceptual framework has been developed. This framework includes eight constructs, i.e., perceived ease of use, perceived usefulness, perceived compatibility, information quality, service quality, system quality, preparer’s satisfaction, and the intention to switch to XBRL reporting. The framework can be used to conduct research and establish appropriate XBRL plans. Furthermore, by leveraging the benefits of XBRL, this framework will assist decision-makers in formulating strategies. Nevertheless, this study is limited to identifying gaps and to suggesting new conceptual frameworks based on previous literature and empirical studies. Thus, this paper implies that further empirical research be conducted to validate the suggested integrated model.","PeriodicalId":53091,"journal":{"name":"IJEBD International Journal of Entrepreneurship and Business Development","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75755335","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: 2

Demographic Differences and Customer Satisfaction towards Banking Services in Benin City, Nigeria 尼日利亚贝宁市人口统计学差异与银行服务客户满意度

IJEBD International Journal of Entrepreneurship and Business Development Pub Date : 2022-12-30 DOI: 10.17687/jeb.v10i2.939

Gabriel Tuoyo Kubeyinje, Samuel Jesuorobo Osifo

{"title":"Demographic Differences and Customer Satisfaction towards Banking Services in Benin City, Nigeria","authors":"Gabriel Tuoyo Kubeyinje, Samuel Jesuorobo Osifo","doi":"10.17687/jeb.v10i2.939","DOIUrl":"https://doi.org/10.17687/jeb.v10i2.939","url":null,"abstract":"This study empirically examined whether there are any significant differences on demographic and customer satisfaction towards banking services in Benin City, Nigeria. The research design employed in this study is the cross-sectional survey methodology. Three hundred and sixty seven (367); (91.75%) copies of questionnaire were returned, vividly filled and found suitable were imputed for the final data analyses. Independent samples t-Test and one-way Analysis of Variance (ANOVA) F-Test were utilized to test the hypotheses. The study found out that gender, age and occupation have positive relationships and significant differences, while marital status has an inverse relationship, but significant difference, in conclusion occupation has a positive relationship, though insignificant difference. The study recommends that regulatory and supervisory authorities should formulate and implement appropriate policies, in addition staff training and development in up-skilling and re-skilling should be boosted consistently and to conclude, demographic attributes should be considered as significant factors when delivering banking services to customers.","PeriodicalId":53091,"journal":{"name":"IJEBD International Journal of Entrepreneurship and Business Development","volume":"37 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73275159","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

A Critical Review on Activity-Based Costing Technique: Analysis of Abundant Countries 作业成本核算技术述评:以发达国家为例

IJEBD International Journal of Entrepreneurship and Business Development Pub Date : 2022-12-30 DOI: 10.17687/jeb.v10i2.923

J. Shanmugam

引用次数: 0

A Study on The Factors Impacting Retirement Planning Among Low-Income Workers in The Northern Region, Malaysia 马来西亚北部低收入工人退休计划影响因素研究

IJEBD International Journal of Entrepreneurship and Business Development Pub Date : 2022-12-30 DOI: 10.17687/jeb.v10i2.928

Preyangka Chelliah, A. Shanmugam, Tan Suang Sin

{"title":"A Study on The Factors Impacting Retirement Planning Among Low-Income Workers in The Northern Region, Malaysia","authors":"Preyangka Chelliah, A. Shanmugam, Tan Suang Sin","doi":"10.17687/jeb.v10i2.928","DOIUrl":"https://doi.org/10.17687/jeb.v10i2.928","url":null,"abstract":"\u0000Since the world's ageing population is expanding quickly, retirement planning has been identified as one of the top concerns of all nations. As a developing country, Malaysia has also been touched by this issue. Particularly, retirement planning among low income earners is frequently contested because of a lack of available financial resources among them. Therefore, this study aims to investigates the factors influencing the retirement planning among low income workers at the Northern Region, Malaysia. This study anticipated that saving attitude, financial socialisation, financial literacy, and demographic characteristics could all have an impact on retirement planning. A quantitative method with convenience sampling was applied in this study. This study used an online questionnaire to collect primary data from working adults with limited financial resources. Using SPSS, the data that was gathered was examined. Multiple linear regression and Pearson Correlation Analysis were both used in the analysis. The findings demonstrate that ethnicity and state, as well as financial socialisation, saving attitudes, and financial literacy, have a substantial impact on retirement planning among low-income employees in Malaysia's Northern Region. This study will give researchers, policymakers, governments, and Employee Provident Fund a detailed picture of retirement planning among low-income workers in Malaysia's Northern Region (EPF). \u0000","PeriodicalId":53091,"journal":{"name":"IJEBD International Journal of Entrepreneurship and Business Development","volume":"108 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75477023","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

Nexus Between Corporate Governance and Going Concern of Nigerian Deposit Money Banks: The Role of Audit Committee Financial 尼日利亚存款银行公司治理与持续经营的关系:审计委员会财务的作用

IJEBD International Journal of Entrepreneurship and Business Development Pub Date : 2022-12-30 DOI: 10.17687/jeb.v10i2.916

T. O. Bakare, J. Akindele, A. Sani, Kamorudeen Wale Oladejo

{"title":"Nexus Between Corporate Governance and Going Concern of Nigerian Deposit Money Banks: The Role of Audit Committee Financial","authors":"T. O. Bakare, J. Akindele, A. Sani, Kamorudeen Wale Oladejo","doi":"10.17687/jeb.v10i2.916","DOIUrl":"https://doi.org/10.17687/jeb.v10i2.916","url":null,"abstract":"This study was designed to find the nexus between corporate governance and the concern of Nigeria DMBs with the specific role of audit committee financial expertise. Corporate governance is being used by stakeholders to determine the perpetual succession of business organization. This is prevalent in the DMBs and it has led to the expansion in the activities of DMBs as well as dynamic relationships between the management of DMBs and their owners. In lieu of this, this study sought to investigate this issue in the context of Nigeria. The research approach adopted for this study was quantitative. In addition, purposive sampling technique was adopted to select 8 DMBs listed from the sample frame obtained from NSE for the period 2014 - 2021. Using pooled OLS, the study revealed that ACFE has significant impact on DLLP as indicated by coefficient 98.843 with a p-value of 0.005, management equity holding has no significant impact on DLLP with coefficient 14.719 & p-value of 0.082 at 5% level of significance. Therefore, the study recommends that DMBs should increase the proportion of audit financial expertise with accounting background in the committee in order to enhance prudence and accountability. By this, it will boost the investors’ confidence as well as enhance their reputation and ensure their long-term prosperity. ","PeriodicalId":53091,"journal":{"name":"IJEBD International Journal of Entrepreneurship and Business Development","volume":"38 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85117857","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

Perceived Organizational Support and Voice Behavioural Performance in Public Organizations in Nigeria 感知组织支持和建言行为表现在尼日利亚的公共组织

IJEBD International Journal of Entrepreneurship and Business Development Pub Date : 2022-12-30 DOI: 10.17687/jeb.v10i2.940

Okharedia Goodheart Akhimien, Alasa Paul Kadiri

{"title":"Perceived Organizational Support and Voice Behavioural Performance in Public Organizations in Nigeria","authors":"Okharedia Goodheart Akhimien, Alasa Paul Kadiri","doi":"10.17687/jeb.v10i2.940","DOIUrl":"https://doi.org/10.17687/jeb.v10i2.940","url":null,"abstract":"This study investigated the relationship between perceived organisational support and voice behavioural performance in selected public sector organisations in Nigeria. Two dimensions of employees’ voice behavioural performance, which are, promotive voice behavioural performance and prohibitive voice behavioural performance were empirically examined. The organisational support dimensions explored are: employers support, supervisors support, and fellow employees support. A survey research design which employed the use of the questionnaire was used to collect the needed date from the respondents. Data which was generated from three hundred and fifty selected respondents were analyzed using descriptive statistics such as percentages analysis and inferential statistics such as multiple regression. The result of the study revealed that all the three dimensions of organisational support examined, that is, employers support, supervisors support, and fellow employees support were significantly related to promotive voice behavioural performance and prohibitive voice behavioural performance. It is recommended that public sector organisations in Nigeria should provide more support to its employees; direct heads of units and departments in the various ministries and government institutions to put measures in place to improve the well-being of their subordinates and also encourage employees to engage in prosocial behaviour as this might enhance behavioural voice performance.","PeriodicalId":53091,"journal":{"name":"IJEBD International Journal of Entrepreneurship and Business Development","volume":"32 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87147088","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

From School to Business: A Study of Private University Student’s Motivation Determinant and Intention to be an entrepreneur 从学校到企业:民办大学生创业动机、决定因素与创业意向研究

IJEBD International Journal of Entrepreneurship and Business Development Pub Date : 2022-12-30 DOI: 10.17687/jeb.v10i2.927

Kuan Wan Jie, R. Musa, Yeoh Shwu Chyi, Phoon Lee Yong

{"title":"From School to Business: A Study of Private University Student’s Motivation Determinant and Intention to be an entrepreneur","authors":"Kuan Wan Jie, R. Musa, Yeoh Shwu Chyi, Phoon Lee Yong","doi":"10.17687/jeb.v10i2.927","DOIUrl":"https://doi.org/10.17687/jeb.v10i2.927","url":null,"abstract":"Malaysia ranked 14th in entrepreneurship in 2021. This shows that the Malaysian government has promoted entrepreneurship at the tertiary level. Not all graduates become entrepreneurs. Instead of starting a business, graduates take low-paying jobs unrelated to their skills. This study examined private university students' intentions to become entrepreneurs and their motivation, creativity, attitude, ability, and university ecosystem. Additionally, this study examined the mediating effect of motivation on creativity, attitude, ability, university ecosystem, and entrepreneur intention among private university students. SPSS was used to analyse the 215 samples of private university students in the northern region of Malaysia. Findings postulate that only motivation and attitude affect a student's intention to become an entrepreneur. Motivation mediates between students' attitudes and entrepreneurial intentions. This study helps institutions, teachers, and policymakers understand what makes private university students want to start their own businesses. This means that strategies and policies can be changed in the future to encourage private university students to go into the entrepreneurship field. Keywords: Entrepreneurial intention,","PeriodicalId":53091,"journal":{"name":"IJEBD International Journal of Entrepreneurship and Business Development","volume":"19 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79544478","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 Online Credit Buying and Selling System and its Compatibility with Islamic Law 网上信用买卖制度及其与伊斯兰教法的兼容性

IJEBD International Journal of Entrepreneurship and Business Development Pub Date : 2022-12-30 DOI: 10.17687/jeb.v10i2.903

Zulfikar Hasan, M. Azli

引用次数: 1