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The Emergency Remote Teaching during the COVID-19 Pandemic from the Perspective of Higher Education Students in Portugal 基于葡萄牙高等院校学生视角的新冠肺炎疫情应急远程教学
Pub Date : 2022-06-17 DOI: 10.35609/gcbssproceeding.2022.1(63)
Fábio Albuquerque, P. Santos, Carla Martinho
The COVID-19 pandemic led, in Portugal as well in other countries, to an abrupt transition to online classes in higher education, with no consideration for the specific students’ conditions. Therefore, this study aims to assess the students' perspective on online learning classes carried out during the lockdown in 2020. The analysis is based on 2,107 valid answers from students of seven Portuguese higher education institutions that took synchronous online classes. Principal component analysis and binary logistic regression were the main quantitative methods used. This study identified five factors that, in all cases, significantly explain the students’ perspective on the transition to online classes. These factors include not only pedagogical matters (teachers’ overall quality) but also elements related to personal or motivational students’ characteristics (performance and autonomy; constraints and obstacles to socialization; self-confidence while attending online classes) and technological issues (Internet access conditions). Notwithstanding, self-confidence is not a relevant factor for students that had technical limitations in what concerns infrastructural matters. Therefore, besides confirming the factors behind the success of online classes, this research is relevant for highlighting the need to assure that students have the proper conditions regarding technical infrastructures to improve the overall quality of online classes.Keywords: COVID-19, emergency remote teaching, higher education, technical infrastructures, students’ perspective.
COVID-19大流行导致葡萄牙和其他国家的高等教育突然过渡到在线课程,而没有考虑到学生的具体情况。因此,本研究旨在评估学生对2020年封锁期间开展的在线学习课程的看法。该分析基于葡萄牙7所高等教育机构学生的2107个有效答案,这些学生参加了同步在线课程。主成分分析和二元逻辑回归是主要的定量方法。这项研究确定了五个因素,在所有情况下,显著地解释了学生对过渡到在线课程的看法。这些因素不仅包括教学问题(教师的整体素质),还包括与个人或动机性学生特征相关的因素(表现和自主性;社会化的限制和障碍;网上上课时的自信心)和技术问题(上网条件)。尽管如此,对于那些在基础设施问题上有技术限制的学生来说,自信并不是一个相关因素。因此,除了确认在线课程成功背后的因素外,本研究还强调了确保学生拥有适当的技术基础设施条件以提高在线课程整体质量的必要性。关键词:COVID-19应急远程教学高等教育技术基础设施学生视角
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引用次数: 0
Elements of organizational justice as determinants of job satisfaction and internship rotation in the era of Happiness Management 幸福管理时代组织公正因素对工作满意度和实习轮转的影响
Pub Date : 2022-06-17 DOI: 10.35609/gcbssproceeding.2022.1(7)
Esthela Galván-Vela, Rafael Ravina-Ripoll, L. Tobar-Pesantez, Eduardo Ahumada-Tello
addition to providing a livelihood, this activity allows the individual to play a role in society, so it also plays a vital role in identity and self-esteem, since aspects such as rationality, happiness and the human will to serve other members of society are involved (Bastando, 2014). Given the above, it can be said that the subjective well-being implied by work is essential, but not the only one. The Human Development Index proposed by the United Nations Development Programme takes a comprehensive view of the material and immaterial capabilities that make up the well-being of individuals and, among them, are knowledge, healthy living and maintaining a decent life, which is why it is essential to ensure health, emotional ties with others and the satisfaction of basic needs, both physical and psychological (Aedo et al., 2020). When the individual performs a function in society, he or she manifests some degree of satisfaction that deserves to be analysed, which is why, in recent years, the importance attributed to employee satisfaction has increased considerably (Akram et al., 2021; Galvan-Vela et al., 2021). Being responsible for achieving business goals, employees are appreciated as the most valuable resource (Ali and Anwar, 2021; Stefurak et al., 2020). Moreover, the talent and enthusiasm of human resources enable the company to survive in dynamic and changing environments (Galvan-Vela et al., 2021), conditions that are present in most economic sectors today.Keywords: Organizational Justice, Work Satisfaction, Turnover Intention, Happiness Management.
除了提供生计之外,这项活动还允许个人在社会中发挥作用,因此它在身份和自尊方面也起着至关重要的作用,因为涉及到理性,幸福和人类为社会其他成员服务的意愿等方面(Bastando, 2014)。综上所述,可以说,工作所蕴含的主观幸福感是必不可少的,但不是唯一的。联合国开发计划署提出的人类发展指数全面考虑了构成个人福祉的物质和非物质能力,其中包括知识、健康的生活和维持体面的生活,这就是为什么必须确保健康、与他人的情感联系以及满足基本的生理和心理需求(Aedo等人,2020年)。当个人在社会中履行职能时,他或她表现出一定程度的满意度,值得分析,这就是为什么近年来,员工满意度的重要性大大增加(Akram等人,2021;galvana - vela et al., 2021)。作为实现企业目标的责任,员工被认为是最宝贵的资源(Ali and Anwar, 2021;Stefurak et al., 2020)。此外,人力资源的才能和热情使公司能够在动态和不断变化的环境中生存(galvana - vela et al., 2021),这是当今大多数经济部门都存在的条件。关键词:组织公正,工作满意度,离职意向,幸福感管理。
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引用次数: 0
The Role of Collaborative Learning on Learning Engagement: An Empirical Facts from Nigeria 合作学习对学习投入的作用:来自尼日利亚的经验事实
Pub Date : 2022-06-17 DOI: 10.35609/gcbssproceeding.2022.1(28)
Nopriadi Saputra, U. Onyemaechi, H. Sutanto
This study aims to examine the influence of various learning resources in personal, social, and institutional contexts on online learning experiences, especially in the Covid-19 pandemic era. This was an attempt to examine the impact of personal persistence, collaborative learning, and digital lecture skills on electronic satisfaction as well as on learning engagement. This study was based on cross-sectional survey which spread online questionnaire to the students of selected higher education in Nigeria. The sampling method was convenience - a non-probabilistic approach. This study successfully involved 106 students from three private universities in Nigeria (80%) - Caritas University, Gregory University, and Madonna University. The respondents were equally distributed into male (51%) and female (49%). Most of them has age below than 26-year-old (80%). They are mostly in first and second semester (92%) in regular program (79%) at 200 level (23%0, 300 level (25%) and graduated (23%).The research model was constructed by five variables, such as: Learning Engagement (LENG), e-Satisfaction (ESAT), Personal Perseverance (GRIT), Collaborative Learning (COLE), and Digital Lecturing Skill (DLEC). Those variables are described into second order constructs which each variable is reflected into its dimensions and each dimension was measured by its items or indicators. All variables were measured by instruments adapted from previous studiesKeywords: Learning Engagement, Collaborative Learning, E-Satisfaction
本研究旨在研究个人、社会和机构背景下的各种学习资源对在线学习体验的影响,特别是在新冠肺炎大流行时代。这是一项尝试,旨在检验个人坚持、协作学习和数字讲座技能对电子满意度和学习参与度的影响。本研究基于横断面调查,将在线问卷传播给尼日利亚选定的高等教育学生。抽样方法是一种方便的非概率方法。这项研究成功地涉及了来自尼日利亚三所私立大学的106名学生(80%)——明爱大学、格雷戈里大学和麦当娜大学。受访者平均分布为男性(51%)和女性(49%)。年龄在26岁以下的占比最高(80%)。他们主要是在第一学期和第二学期(92%),普通课程(79%),200级(23%),300级(25%)和毕业生(23%)。研究模型由五个变量构成,包括:学习投入(LENG)、电子满意度(ESAT)、个人毅力(GRIT)、协作学习(COLE)和数字教学技能(DLEC)。这些变量被描述为二级结构,每个变量反映在其维度中,每个维度由其项目或指标测量。所有的变量都是由以前的研究改编的工具来测量的。关键词:学习参与,协作学习,电子满意度
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引用次数: 0
Implementation of Integrated Reporting Within RegionalInvestment Information Systems and Achievement of SustainableDevelopment Goals (Evidence from Regional Government) 在区域投资信息系统中实施综合报告与实现可持续发展目标(来自区域政府的证据)
Pub Date : 2022-06-17 DOI: 10.35609/gcbssproceeding.2022.1(55)
S. Hifni, Akhmad Sayudi, Rano Wijaya
The purpose of this research article is to assess how integrated thinking according to the integrated reporting is implemented into a regional investment information system (RIIS).To build insight in regional investment management in line with changes in the investmentclimate due to top-down pressure to meet sustainable development goals (SDGs).Design/methodology/approach: We conducted research for regional governments in Indonesiathat have implemented RIIS. With used data of 115 respondents from elements of regionalgovernment, academics, business entities, NGOs of social and environmental care organizations.The measurement uses a nominal scale with a chi-square test for goodness of fit. Findings: Themeasurement results show the frequency of observation (OF) with a value of 52.5504. Then forthe expected frequency (EF) with degrees of freedom (6-1) (6-1) and a significance level of 0.05,the chi-square table shows a value of 37.65. Based on the measurement results which OF > EF,this result indicated for being of corresponding between integrated thinking that fits with inRIIS. The level of relationship in RIIS in achieving SDGs information communication hasa Pearson correlation coefficient of 0.2894, as a low relationship. Originality: This researcharticle contributes to the growing debate on the merits of as a voluntary reporting initiativeincluding for the local government sector, which has been adopted by other organizationsas a mandatory initiative as a contemporary reporting system. Practical implications: Becomingan early adopter of local government reporting practices into RIIS implementation, as afundamental way with regional strategic wisdom to achieve the SDGs in a global context.Keywords: integrated thinking, integrated reporting, regional investment information system, sustainable development goals
本文的研究目的是评估整合报告的整合思维如何在区域投资信息系统(RIIS)中实施。在实现可持续发展目标(sdg)的自上而下压力下,根据投资环境的变化,建立对区域投资管理的洞察力。设计/方法/方法:我们为印度尼西亚实施了RIIS的地方政府进行了研究。使用了115名受访者的数据,这些受访者来自地区政府、学术界、商业实体、社会和环境保护组织的非政府组织。测量使用标称尺度和卡方检验的拟合优度。结果:测量结果显示观测频率(of)值为52.5504。对于自由度为(6-1)(6-1)且显著性水平为0.05的期望频率(EF),卡方表显示值为37.65。从OF > EF的测量结果来看,该结果表明与inRIIS相匹配的集成思维是相对应的。RIIS对实现可持续发展目标信息传播的关系水平Pearson相关系数为0.2894,为低关系。原创性:这篇研究文章有助于对包括地方政府部门在内的自愿报告倡议的优点进行日益激烈的辩论,这已被其他组织作为强制性倡议作为当代报告系统采用。实际意义:成为最早将地方政府报告实践纳入RIIS实施的国家,作为在全球范围内实现可持续发展目标的根本途径。关键词:整合思维、整合报告、区域投资信息系统、可持续发展目标
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引用次数: 0
Reshaping Islamic Corporate Reports 重塑伊斯兰公司报告
Pub Date : 2022-06-16 DOI: 10.35609/gcbssproceeding.2022.1(96)
M. N. A. Birton, M. Sholihin, Muhammad Faizal Muttaqien
Islamic Corporate Reports (ICRs) is an alternative synthesized Islamic accounting theory to explain and improve the ethical foundations and implications of Islamic financial reports guided by AAOIFI. This article aims to sharpen the ethical foundations of Baydoun & Willett's ICRs, particularly regarding the Islamic value-added reporting (VAR) as well as projecting its implications on the shape and substance of the report. Baydoun & Willett suggested the addition of current value to complement the historical value for the balance sheet and VAR as a substitute for the income statement. This study employs qualitative approach by examining three fiqh principles. The principle of al kharaj bi al dhaman (cost-reflected earning), maslaha (welfare) and nafaqa (expenditure) to build a new perspective on Baydoun & Willett's VAR. The examination of three fiqh principles on VAR can be understood in a broader perspective in a smooth and relatable way by the Muslim community because it has stronger roots in the legacy of Islamic scholars, especially in the financial sector.Keywords: al kharaj bi al dhaman , Islamic corporate reports, maslaha, nafaqa, value-added reporting,
伊斯兰公司报告(ICRs)是另一种综合的伊斯兰会计理论,以解释和改进由AAOIFI指导的伊斯兰财务报告的伦理基础和含义。本文旨在强化baydown & Willett的ICRs的道德基础,特别是关于伊斯兰增值报告(VAR),以及预测其对报告形式和内容的影响。baydown & Willett建议增加当前价值以补充资产负债表的历史价值,并将VAR作为损益表的替代品。本研究采用定性方法,考察三个fiqh原则。al kharaj bi al dhaman(成本反映收益)、maslaha(福利)和nafaqa(支出)原则为baydown & Willett的VAR建立了一个新的视角。对VAR的三个fiqh原则的考察可以被穆斯林社区以一种平稳和相关的方式从更广泛的角度理解,因为它在伊斯兰学者的遗产中有着更强的根基,尤其是在金融领域。关键词:al kharaj bi al dhaman,伊斯兰公司报告,maslaha, nafaqa,增值报告
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引用次数: 0
The impact of organizational justice practices on employee organizational cynicism in Chinese banking industry 中国银行业组织公平实践对员工组织犬儒主义的影响
Pub Date : 2022-06-16 DOI: 10.35609/gcbssproceeding.2022.1(42)
Dr. Jia Nan, Professor Dr. Mohamad Hisyam Selama
This study examined the specific organizational justice affecting organizational cynicism through perceived organizational support. The studied organizational justice was distributive justice, procedural justice, and interactional justice. Perceived organizational support was treated as the mediating variable in this study. This study used cross-sectional data to verify the conceptual framework and hypotheses. The qualified cases used for analysis were 305 through a two-stage cluster sampling strategy. The data analysis results showed that perceived organizational support could significantly reduce the organizational cynicism of banking employees. In terms of specific organizational justice, all dimensions of organizational justice could affect organizational cynicism of bank employees, with distributive justice having the most significant impact, followed by interactional justice and procedural justice. At the same time, the results also showed that perceived organizational support mediated the relationship between organizational justice and reduced organizational cynicism. This finding is consistent with previous studies in other industries. Therefore, specific organizational justice will produce the same conclusions in different industries and cultural backgrounds. The practical significance of this study lies in exploring and validating effective practices for reducing cynicism in the Chinese context, such as strengthening distributive justice, which can minimize employees' negative work attitudes, and ultimately improve individual and organizational performance.Keywords: organizational cynicism, perceived organizational support, organizational justice, distributive justice, procedural justice, interactional justice, banking industry
本研究通过组织支持感来考察组织公平感对组织犬儒主义的影响。研究的组织公平包括分配公平、程序公平和互动公平。本研究以组织支持感作为中介变量。本研究使用横断面数据来验证概念框架和假设。通过两阶段整群抽样策略,用于分析的合格案例为305例。数据分析结果显示,组织支持感可以显著降低银行员工的组织玩世不恭。在具体的组织公平方面,组织公平的各个维度都可以影响银行员工的组织犬儒主义,其中分配公平的影响最为显著,其次是互动公平和程序公平。同时,组织支持感在组织公正与组织犬儒主义之间起中介作用。这一发现与之前在其他行业的研究一致。因此,在不同的行业和文化背景下,具体的组织公平会产生相同的结论。本研究的现实意义在于探索和验证在中国情境下减少玩世不恭的有效做法,例如加强分配正义,从而最大限度地减少员工的消极工作态度,最终提高个人和组织的绩效。关键词:组织犬儒主义、组织支持感、组织公平、分配公平、程序公平、互动公平、银行业
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引用次数: 0
PADAYON: A PHENOMENOLOGICAL STUDY OF WOMEN LIVING WITH HIV IN THE PHILIPPINES Padayon:对菲律宾感染艾滋病毒的妇女进行现象学研究
Pub Date : 2022-06-16 DOI: 10.35609/gcbssproceeding.2022.1(99)
Pilipinas Ma. D. Jareño, PhD
The Philippines has registered the highest prevalence of human immunodeficiency virus (HIV) infection in Asia and the Pacific Region (UNAIDS, 2022) with 273% increase in the number of new infections from 2010 to 2020 (DOH, 2021). As women comprise very small proportion of Filipinos living with HIV population, information about their mental health, well-being and quality of life tend be very minimal as well (Melgar et al., 2021). This study aimed to provide Filipino women a voice to express their individual experiences in coping with HIV and to gain a deeper understanding of the meanings of their personal experiences. How these women make sense of their HIV experiences could be helpful for other women living with HIV (WLWH) who need to effectively deal with this dreaded health condition. This study also aimed to identify gaps in the existing literature on health behaviors and outcomes of PLWH, contribute to the pool of information which would be useful in strengthening their intervention efforts and provide recommendations for future research.Keywords: lived experiences, women living with HIV, interpretative phenomenological analysis
菲律宾是亚洲及太平洋区域人类免疫缺陷病毒(艾滋病毒)感染流行率最高的国家(联合国艾滋病规划署,2022年),2010年至2020年新感染人数增加了273%(卫生部,2021年)。由于妇女在菲律宾艾滋病毒感染者中所占比例很小,关于她们的心理健康、福祉和生活质量的信息往往也很少(Melgar等人,2021年)。本研究旨在为菲律宾女性提供一个发声的机会,表达她们在对抗爱滋病方面的个人经验,并深入了解她们个人经验的意义。这些妇女如何理解她们的艾滋病毒经历可能对其他需要有效应对这种可怕健康状况的艾滋病毒感染妇女(WLWH)有帮助。本研究还旨在找出现有文献中关于PLWH健康行为和结果的差距,为加强其干预工作提供有用的信息池,并为未来的研究提供建议。关键词:生活经验;女性HIV感染者;解释性现象学分析
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引用次数: 0
Adoption of Digital Technology: Mapping the Important Roles in Current Agriculture Ecosystem Before & During Pandemic Covid 19 in West Java 数字技术的采用:在西爪哇2019冠状病毒大流行之前和期间绘制当前农业生态系统中的重要作用
Pub Date : 2022-06-16 DOI: 10.35609/gcbssproceeding.2022.1(94)
Agnesia Candra Sulyani, Niken Larasati, Nadya Alyssa
Indonesia is the 4th most populous country in the world (Infoplease, 2021), and Indonesia is one of the world’s largest producers and exporters of agricultural crops (Statista, 2022). In 2019, FAO estimated that the agricultural area in Indonesia is around 62.300.000 ha (FAO, 2021). Around 60 percent of the total population is in Java island and Bali which are only about 7 percent of the total country’s area (FAO, nd). These islands are believed to be the most fertile of any other island in Indonesia. That’s why Indonesia is called an agrarian country. Indonesia's agriculture industry is a huge contributor to the Indonesian economy. More than 29 percent of the Indonesian workforce are working in agriculture. It is why agriculture become important to Indonesia. According to Indonesia Statistic Data (BPS, 2019), Agriculture in Indonesia contributes more than 13 percent, which is the third most biggest-contributor after manufacturing and trade. With this performance of Indonesia's agriculture, Indonesia has a great opportunity in the future to give a contribution to the food supply of the world. But according to Indonesia’s Statistic Data stated in The Jakarta Post, Indonesia already lost 5.1 million farmers between 2003 and 2013 (The Jakarta Post, 2020). This condition is the consequence of the beliefs of the young people that farmers are low-wage workers, which is suitable for those who have a poor background and limited educational background (SMERU Research Institute, 2016). The issue is limited to human resources and according to Indonesia Statistic Data, Indonesia's agricultural land has decreased from 7.75 million hectares to 7.46 million in just 6 years (The Jakarta Post, 2020).Keywords: Agriculture, Agriculture Ecosystem, Digital Ecosystem
印度尼西亚是世界上人口第四多的国家(Infoplease, 2021),印度尼西亚是世界上最大的农作物生产国和出口国之一(Statista, 2022)。2019年,粮农组织估计印度尼西亚的农业面积约为6230万公顷(粮农组织,2021年)。爪哇岛和巴厘岛的人口约占总人口的60%,而这两个岛屿的面积仅占全国总面积的7%左右(粮农组织,新)。这些岛屿被认为是印度尼西亚其他岛屿中最肥沃的岛屿。这就是为什么印尼被称为农业国。印尼的农业产业对印尼经济做出了巨大贡献。超过29%的印尼劳动力从事农业工作。这就是为什么农业对印尼很重要。根据印度尼西亚统计数据(BPS, 2019),印度尼西亚的农业贡献超过13%,是仅次于制造业和贸易的第三大贡献。凭借印尼农业的这种表现,印尼未来有很大的机会为世界粮食供应做出贡献。但根据《雅加达邮报》公布的印尼统计数据,2003年至2013年间,印尼已经失去了510万农民(《雅加达邮报》,2020年)。这种情况是年轻人认为农民是低工资工人的结果,这适用于那些背景差、教育背景有限的人(SMERU Research Institute, 2016)。这个问题仅限于人力资源,根据印度尼西亚统计数据,印度尼西亚的农业用地在短短6年内从775万公顷减少到746万公顷(The Jakarta Post, 2020)。关键词:农业,农业生态系统,数字生态系统
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引用次数: 0
Whistleblowing Policy Disclosure among Malaysian Listed Shariah-Compliant Companies 马来西亚符合伊斯兰教法的上市公司的举报政策披露
Pub Date : 2022-06-16 DOI: 10.35609/gcbssproceeding.2022.1(73)
Syahrul Ahmar Ahmad, Noraisah Sungip, H. Paino, R. Yunos
According to Islamic beliefs, commercial operations must be directed by fairness, equality, and morality, as dictated by Shariah requirements. As a result, Shariah-compliant companies must include a religious dimension in their disclosures for the benefit of Muslim stakeholders. Recent research on these Shariah-compliant corporations has focused on their corporate social responsibility disclosures (Said et al., 2018) or the quality of these companies' voluntary disclosure policies in Malaysia (Ousama & Fatima, 2010). The Islamic perspective of disclosure is based on the concept of social accountability and the full disclosure concept (Baydoun and Willett, 1997, Haniffa and Hudaib, 2002). In Islamic accounting, the companies are said to be accountable to the society (Baydoun and Willett, 1997) hence they should disclose information, which can help discharge this accountability. As such, Haniffa and Hudaib (2002) argued that the full disclosure of relevant and reliable information is needed to allow users in making both economic and religious decisions while fulfilling their accountability to God and society. However, studies have shown that the level of disclosures of these Sharia-compliant companies is low (Che Azmi et al., 2016; Ousama & Fatima, 2010) and the findings were unexpected as these types of companies are generally expected to disclose more information voluntarily.Keywords: corporate governance, disclosure level, whistleblowing policy.
根据伊斯兰教的信仰,商业运作必须以公平、平等和道德为指导,正如伊斯兰教法所要求的那样。因此,为了穆斯林利益相关者的利益,遵守伊斯兰教法的公司必须在披露信息时考虑宗教因素。最近对这些符合伊斯兰教法的公司的研究主要集中在他们的企业社会责任披露(Said等人,2018)或这些公司在马来西亚自愿披露政策的质量(Ousama和Fatima, 2010)。伊斯兰的信息披露观是基于社会责任的概念和充分披露的概念(baydown and Willett, 1997; Haniffa and Hudaib, 2002)。在伊斯兰会计中,公司被认为是对社会负责的(baydown和Willett, 1997),因此他们应该披露信息,这有助于履行这种责任。因此,Haniffa和Hudaib(2002)认为,需要充分披露相关和可靠的信息,以便用户在做出经济和宗教决策的同时履行他们对上帝和社会的责任。然而,研究表明,这些符合伊斯兰教法的公司的披露水平很低(Che Azmi et al., 2016;Ousama & Fatima, 2010),研究结果出乎意料,因为这些类型的公司通常会自愿披露更多的信息。关键词:公司治理,披露水平,举报政策。
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引用次数: 0
How BOC's Duality and Political Connection Affect Fraud at SOEs? 中行的两重性和政治关系如何影响国企欺诈?
Pub Date : 2022-06-16 DOI: 10.35609/gcbssproceeding.2022.1(22)
I. Geraldina, Javier Rasyadputra Wallad, Rafly Raditya Syahputra
The purpose of this study is to examine the effect of BOC's duality and political connection on fraudulent financial statement at State-Owned Enterprises (SOEs) in Indonesia. This study used 86 observations of SOEs that are listed on Indonesia Stock Exchange during the period of 2015-2019. Using panel data estimation, this study surprisingly finds that BOC's duality has negative effect on fraudulent financial statement. In addition, political connection has positive effect on fraudulent financial statement. These findings suggest independent boards who hold dual positions have incentive to maintain their reputation, thereby decreasing fraudulent financial statement. However, independent boards who have political connections cannot overcome their conflicts of interest, so they are unable to carry out their supervisory functions properly.Keywords: BOC's duality; fraudulent financial statement; political connection; corporate governance.
本研究的目的是研究中国银行的二元性和政治关系对印尼国有企业财务报表欺诈的影响。本研究使用了2015-2019年期间在印度尼西亚证券交易所上市的86家国有企业的观察结果。使用面板数据估计,本研究令人惊讶地发现,中国银行的二元性对虚假财务报表有负面影响。此外,政治关系对财务报表舞弊也有正向影响。这些发现表明,拥有双重职位的独立董事会有动机维护自己的声誉,从而减少虚假财务报表。然而,具有政治关系的独立董事会无法克服其利益冲突,因此无法正常履行其监督职能。关键词:中行二元性;虚假财务报表;政治联系;公司治理。
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