Arab Economic and Business Journal最新文献

This study investigates the factors underlying non-compliance with IFRSs in Egypt. Evidence for this research was collected and analyzed using semi-structured interviews with academics, auditors, financial managers and officers in the Capital Market Authority, the Egyptian Exchange and the Egyptian Institute of Directors. Findings highlight the negative impact procedures-oriented accounting education, insufficient role of the profession in monitoring the professional performance of auditors, lack of adequate continuing education, the focus of the Unified Accounting System on bookkeeping with little importance of disclosure. Finally, competitive disadvantage is a significant threat to the reporting practices of Egyptian companies.

Organizations continually try to increase the level of leadership capability and increase the number of qualified applicants for leadership positions by supporting leadership development training program. This qualitative case study discovers whether participating in a leadership development program resulted in leader's performance that can fill leadership gaps. The theoretical framework of this study is depend on expectancy theory, suggests that leaders who involved in leadership development expect to become leaders in future. This exploratory case study sought to learn whether, upon completion of a comprehensive leadership development program, participants applied for, and assumed, leadership positions. A purposeful sample of 32 participants was drawn from in structured interviews conducted by the researcher from Aramco Company. The results provided evidence that using leadership development programs to fill a leadership gap is productive, and that the effectiveness of this strategy is enhanced when organizations purposefully select and support participants through all stages of their leadership development. Participants who pursued leadership opportunities indicated the importance of institutional involvement in leadership development.

This study aimed at examining the effect of talent management on competitive advantage in commercial banks in Jordan. A questionnaire was developed to collect primary data from study sample consisted of (208) employees in the researched banks. The results revealed a moderate practice level of talent management in the form of recruiting, developing, retaining, and deploying talent, and a high level of competitive advantage achievement in the form of quality, flexibility, differentiation, and cost. Besides, the results showed a positive significant effect of talent management on competitive advantage, and the study recommended decision makers in commercial banks in Jordan to consider the role of talent management in enhancing competitive advantage by focusing on developing, deploying, retaining, and recruiting talents.

Whistleblowers are ostracized and isolated for identifying wrongdoings. Despite this deterrent, the whistleblowers have not recoiled. Nonetheless, organizations need to develop an ethical corporate culture, where employees become ‘ethical partners’ and do the right thing, not because they have to, but because they want to. The study aimed to measure the effects of ethical cultural practices using the lens of Kaptein's (2008) Corporate Ethical Virtues Model (CEVM). Split Questionnaire Survey Design (SDSD) was chosen to record responses of 104 internal auditors working in nine public and sixteen private sector organizations. Results reveal significant positive relationships between whistleblowing and the CEVM virtues.

Lebanon is characterised by a touristic industry, making of it the highest touristic destination in the Arab world before 1975, the year in which Lebanon's civil war has erupted, a war from which Lebanon still suffers until now. Moreover, Lebanon suffers from internal political conflicts and the repercussions of the geopolitical conflicts in the Middle East, the latest of which is the Syrian war. While the crises in Lebanon prevail- from political, security, economic, social to even environmental - Lebanese policymakers are still seeking to make out of Lebanon a country considered as a touristic one, and are working on achieving a sustainable touristic development. In this context, this study tackles the crisis that Lebanon is experiencing as a result of forced Syrian displacement into its territory, and sheds light on its negative and positive effects on Lebanese tourism. The study also aims to determine the effectiveness of sustainable tourism development in times of crisis, based on the study of Lebanese touristic data during a specific period of time.

Understanding obstacles in front of communication system has turned into a critical task executed by managers. Present study analyzes major vulnerabilities to organizational communication from structural, behavioral and contextual aspects. The statistical population includes employees and managers in the headquarters of National Iranian Oil Company. After assessing the validity and reliability of a conceptual model, we used Kolmogorov–Smirnov test, T-test and F-test for analyzing our data. The results show that priority of communication barriers are as follows: structural elements like centrality and formality. Contextual elements like cultural and technical barriers and finally behavioral elements like perceptual and human barriers.

The present study investigates the impact of corporate social responsibility (CSR) on financial performance (FB) of Lebanese banks. Based on panel data of seven Lebanese banks, a positive relation between CSR and financial performance have been found. The research findings contribute to understand that Lebanese performant banks would adopt volunteer actions that promote social responsibility actions. Moreover, highest profit lead for a better image and legitimacy once the investments are made into human, economic, community development and environmental protection.

This study aims to identify the reality of Micro-finance projects in Libya and evaluating the reason of failure in financing procedures used for funding the small projects associated with North Africa Bank. In addition to that the study discusses the forming, functions, and capabilities of Sharia Supervisory Board. The number of participants equal (400) employees from branches of the bank. The instruments for collecting data is questionnaire. The result showed deficiency in financing procedures for funding mall projects in Libya, also the absence of Islamic standards in the general financing policy of the bank that help investors to select the right project matching Islamic principles in finance. It is concluded that the bank needs for financing standards to be applied by the supervisory board inside the bank. While the bank depends on Murabaha only. Therefore, the study recommends to use a general finance guideline which organizes the financing procedures as well as the bank should define the means for Islamic finance adopted by the bank to help employees applying these procedures appropriately so that to enhance the reputation of the bank.

The study investigates the effect of emotional intelligence (EI) of entrepreneurs on new venture creation (NVC). A self-administered questionnaire is used to test the study hypothesis on a sample of 378 Egyptian entrepreneurs. The analysis shows that there is a significant relationship between emotional intelligence and new venture creation. There are three constructs of EI (interpersonal skills, internal motivation and self-awareness), which support the creation of new ventures.

The results of the empirical study are validated using demographic characteristics (age and gender) and the motivation of entrepreneurship (necessity-driven or opportunity-driven). The findings show that age has a moderating effect on the relationship between EI and NVC, whereas gender does not play a role in this relationship. There are differences in the relationship between emotional intelligence and new venture creation based on the motivation to engage in entrepreneurship. Although the relationship is significant in the cases of both necessity-driven and opportunity-driven entrepreneurs, the dimensions/constructs of EI that support the new venture creation are different in each case.

This study attempts to discuss one of the main channels determining the technological progress of Arab countries in the region through concentrating on the role of intra-trade in manufacturing industries during the period of 1995-2014. It is about clarifying the structure of the intra-trade in Arab manufacturing industries, and estimating the total factor productivity as the main common indicator of the technological progress through Solow neoclassical model of growth from the regression of Cobb-Douglas aggregate production function. Then, an empirical analysis of the relationship between total factor productivity and intra-trade in both of high-skilled and low-skilled technology manufactures was implemented. Econometric results using Microfit software 5.0 and the Bounds test approach suggested that the intra-trade in high-skilled technology manufactures is a significant source of technological progress of the Arab region on both the short and long run, while the intra-trade in low-skilled technology manufactures is a significant source of technological progress on the short run only.