This study aims to investigate the relationships between discretionary accrual earnings management (DEM), real earnings management (REM), institutional ownership, and audit quality in Malaysian firms. The study's findings are expected to offer insights into how these factors may influence Malaysia's progress towards the Sustainable Development Goals. We examine the relationship between DEM and REM to identify the potential simultaneous use of earnings management strategies. Additionally, we explore the impact of institutional ownership and audit firm size on a company's earnings management practices. Using data from the Kuala Lumpur Stock Exchange (KLSE) spanning 2016-2018 we conducted statistical analyses, including ANOVA, t-tests, and multiple regression. There were notable correlations between DEM and REM, suggesting that these earnings management techniques are being used concurrently. Notably, institutional ownership and audit firm size played substantial roles in firms' earnings management practices. Companies with higher institutional ownership and larger audit firms tended to exhibit lower levels of DEM and REM. However, these factors did not appear to moderate the DEM-REM relationship. These findings have critical implications for regulators and policymakers in addressing earnings management practices and enhancing corporate governance in Malaysia. Focusing on institutional ownership and audit firm size may help curtail such practices, contributing to Malaysia's progress towards the Sustainable Development Goals. Future research should explore other potential moderating variables and distinctive corporate governance features that could also impact the DEM-REM relationship.
本研究旨在调查马来西亚公司的全权应计收益管理（DEM）、实际收益管理（REM）、机构所有权和审计质量之间的关系。研究结果有望为这些因素如何影响马来西亚在实现可持续发展目标方面取得进展提供启示。我们研究了 DEM 和 REM 之间的关系，以确定同时使用收益管理策略的可能性。此外，我们还探讨了机构所有权和审计公司规模对公司收益管理实践的影响。 利用吉隆坡证券交易所（KLSE）2016-2018 年的数据，我们进行了统计分析，包括方差分析、t 检验和多元回归。DEM和REM之间存在明显的相关性，表明这些盈利管理技术被同时使用。值得注意的是，机构所有权和审计公司规模在公司的收益管理实践中发挥了重要作用。机构所有权越高、审计公司规模越大的公司，其 DEM 和 REM 水平往往越低。然而，这些因素似乎并没有调节 DEM-REM 关系。 这些发现对马来西亚监管机构和政策制定者应对收益管理实践和加强公司治理具有重要意义。关注机构所有权和审计公司规模可能有助于遏制此类做法，从而推动马来西亚在实现可持续发展目标方面取得进展。未来的研究应探索其他可能影响 DEM-REM 关系的潜在调节变量和独特的公司治理特征。
{"title":"Exploring earnings management: Institutional ownership and audit size in Malaysia’s sustainability pathway","authors":"Salsiah Mohd Ali, M. Norhashim, N. Jaffar","doi":"10.18488/11.v12i4.3536","DOIUrl":"https://doi.org/10.18488/11.v12i4.3536","url":null,"abstract":"This study aims to investigate the relationships between discretionary accrual earnings management (DEM), real earnings management (REM), institutional ownership, and audit quality in Malaysian firms. The study's findings are expected to offer insights into how these factors may influence Malaysia's progress towards the Sustainable Development Goals. We examine the relationship between DEM and REM to identify the potential simultaneous use of earnings management strategies. Additionally, we explore the impact of institutional ownership and audit firm size on a company's earnings management practices. Using data from the Kuala Lumpur Stock Exchange (KLSE) spanning 2016-2018 we conducted statistical analyses, including ANOVA, t-tests, and multiple regression. There were notable correlations between DEM and REM, suggesting that these earnings management techniques are being used concurrently. Notably, institutional ownership and audit firm size played substantial roles in firms' earnings management practices. Companies with higher institutional ownership and larger audit firms tended to exhibit lower levels of DEM and REM. However, these factors did not appear to moderate the DEM-REM relationship. These findings have critical implications for regulators and policymakers in addressing earnings management practices and enhancing corporate governance in Malaysia. Focusing on institutional ownership and audit firm size may help curtail such practices, contributing to Malaysia's progress towards the Sustainable Development Goals. Future research should explore other potential moderating variables and distinctive corporate governance features that could also impact the DEM-REM relationship.","PeriodicalId":36330,"journal":{"name":"International Journal of Management and Sustainability","volume":"18 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139213528","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}
The objective of this study was to investigate the impact of participatory leadership on the work behaviour of employees in small enterprises, specifically focusing on their level of innovation. Furthermore, the present study sought to examine the mediating effect of perceived organizational support and the moderating effect of leader humor. The study utilized a quantitative research design. The researchers utilized a cross-sectional survey methodology in order to collect data. The study utilized a non-probability sampling methodology. Small-scale business employees made up the study's participants. The hypotheses of the study were tested using the Partial Least Square Structural Equation modelling (PLS SEM). The findings indicated that participative leadership is positively related to employee IWB. The mediating effect of perceived organizational support in the relationship between participative leadership and innovative work behaviour is significant. The study's theoretical implication is around the development of a model that illustrates the impact of perceived organizational support and leader humor on the connection between participative leadership and employee innovative work behaviour. The study's findings contribute to the comprehension of the various aspects that can impact the association between participatory leadership and innovative work behaviour exhibited by employees. Practical implications include the attendance of training on leadership and innovation by owners/managers and employees of small firms.
{"title":"The role of perceived organisational support and leader humor in participative leadership and innovative work behaviour in small firms","authors":"O. Fatoki","doi":"10.18488/11.v12i3.3524","DOIUrl":"https://doi.org/10.18488/11.v12i3.3524","url":null,"abstract":"The objective of this study was to investigate the impact of participatory leadership on the work behaviour of employees in small enterprises, specifically focusing on their level of innovation. Furthermore, the present study sought to examine the mediating effect of perceived organizational support and the moderating effect of leader humor. The study utilized a quantitative research design. The researchers utilized a cross-sectional survey methodology in order to collect data. The study utilized a non-probability sampling methodology. Small-scale business employees made up the study's participants. The hypotheses of the study were tested using the Partial Least Square Structural Equation modelling (PLS SEM). The findings indicated that participative leadership is positively related to employee IWB. The mediating effect of perceived organizational support in the relationship between participative leadership and innovative work behaviour is significant. The study's theoretical implication is around the development of a model that illustrates the impact of perceived organizational support and leader humor on the connection between participative leadership and employee innovative work behaviour. The study's findings contribute to the comprehension of the various aspects that can impact the association between participatory leadership and innovative work behaviour exhibited by employees. Practical implications include the attendance of training on leadership and innovation by owners/managers and employees of small firms.","PeriodicalId":36330,"journal":{"name":"International Journal of Management and Sustainability","volume":"178 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139249581","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}
Ari Dewi Cahyati, Tri Lestari, Windu Mulyasari, Ina Idriana
The goal of the study was to determine how corporate governance (CG) influences tax avoidance, how environmental disclosure (ED) influences tax avoidance, and how CG functions as a moderator for the impact of ED on tax avoidance. Between 2018 and 2021, we conducted 184 observations on 46 energy-related enterprises. The sample technique employed was purposive sampling. We used moderated regression analysis (MRA) regression with the random effects model to verify the hypothesis. According to the research conclusions, ED had no discernible impact on tax avoidance, CG had no bearing on it, and CG did not mitigate the impact of ED on tax avoidance. Tax avoidance is positively impacted by variable control size, MKTB, negatively impacted by ROA, and unaffected by leverage. Because environmental disclosure by energy corporations in Indonesia is still deficient despite being mandated, this research offers implications that could help regulators improve the quality of environmental disclosure Whether it is still in the meeting with the regulator stage or has already begun to improve governance, provide feedback to regulators so they can keep an eye on the CG implementation in Indonesia.
{"title":"Environmental disclosure, governance score, and tax avoidance: Evidence from Indonesian energy sector companies","authors":"Ari Dewi Cahyati, Tri Lestari, Windu Mulyasari, Ina Idriana","doi":"10.18488/11.v12i4.3525","DOIUrl":"https://doi.org/10.18488/11.v12i4.3525","url":null,"abstract":"The goal of the study was to determine how corporate governance (CG) influences tax avoidance, how environmental disclosure (ED) influences tax avoidance, and how CG functions as a moderator for the impact of ED on tax avoidance. Between 2018 and 2021, we conducted 184 observations on 46 energy-related enterprises. The sample technique employed was purposive sampling. We used moderated regression analysis (MRA) regression with the random effects model to verify the hypothesis. According to the research conclusions, ED had no discernible impact on tax avoidance, CG had no bearing on it, and CG did not mitigate the impact of ED on tax avoidance. Tax avoidance is positively impacted by variable control size, MKTB, negatively impacted by ROA, and unaffected by leverage. Because environmental disclosure by energy corporations in Indonesia is still deficient despite being mandated, this research offers implications that could help regulators improve the quality of environmental disclosure Whether it is still in the meeting with the regulator stage or has already begun to improve governance, provide feedback to regulators so they can keep an eye on the CG implementation in Indonesia.","PeriodicalId":36330,"journal":{"name":"International Journal of Management and Sustainability","volume":"98 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139250567","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}
The objective of this research is to investigate the relationship between the brand image of premium hotels in China, the level of customer engagement they experience, and their intention to make a purchase at one of those hotels. The study model that was developed made use of something called the Theory of Planned Behavior (TPB). Using a method known as convenience sampling, samples were collected from people living in Beijing, China. Participants in the poll who intended to make reservations at upmarket hotels were given the survey questionnaires. A grand number of 459 specimens were collected for the purpose of analysis. The process of data analysis and validation of the research hypotheses was conducted using SmartPLS. This research provides evidence that there is a connection between customer engagement and brand image, as well as the purchase intention. According to the findings of the study, the relationship between a brand's image and a consumer's propensity to make a purchase is diminished when customer engagement and brand image factors are both present. As a result, the efficacy of customer interaction as a mediator was shown to have been demonstrated. The academician is presented with new information in the form of this result, and further discussion is given regarding its application to practitioners.
{"title":"In China, customer engagement mediates between brand image and purchase intention of premium hotels","authors":"Wong Chee Hoo, Xiaoyan Liu, Babak Ziyae, Suriana Ramli, Visal Moosa","doi":"10.18488/11.v12i3.3523","DOIUrl":"https://doi.org/10.18488/11.v12i3.3523","url":null,"abstract":"The objective of this research is to investigate the relationship between the brand image of premium hotels in China, the level of customer engagement they experience, and their intention to make a purchase at one of those hotels. The study model that was developed made use of something called the Theory of Planned Behavior (TPB). Using a method known as convenience sampling, samples were collected from people living in Beijing, China. Participants in the poll who intended to make reservations at upmarket hotels were given the survey questionnaires. A grand number of 459 specimens were collected for the purpose of analysis. The process of data analysis and validation of the research hypotheses was conducted using SmartPLS. This research provides evidence that there is a connection between customer engagement and brand image, as well as the purchase intention. According to the findings of the study, the relationship between a brand's image and a consumer's propensity to make a purchase is diminished when customer engagement and brand image factors are both present. As a result, the efficacy of customer interaction as a mediator was shown to have been demonstrated. The academician is presented with new information in the form of this result, and further discussion is given regarding its application to practitioners.","PeriodicalId":36330,"journal":{"name":"International Journal of Management and Sustainability","volume":"574 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139250335","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}
Daniella Rita de Carvalho Souza, Eduardo Gomes Salgado, Jean Marcel Sousa Lira
This research seeks to verify the presence of sustainable practices in the Brazilian food industry and how these practices affect this sector. Through the case study applied in two food companies (Alpha and Beta) it was possible to characterize and quantify the sustainable practices used in these companies. With this, it was observed that Alpha company meets the criteria established by the legislation and the guidelines established in ISO 14000, it opted for no certification, and however, this is a goal to be achieved. Furthermore, Alpha company provides guidelines that prioritize suppliers that have socio-environmental certifications such as those of the ISO certification, but it does not yet have the sustainability reports. Beta company in following the criteria imposed by the legislation has the ISO 14001 certifications. The structuring of sustainability report and its publication has already been a reality in the Beta company through the Global Compact since 2003. The Alpha and Beta companies do not specify what internal and external factors are motivational in the application of sustainable practices, although they claim to be in accordance with the current legislation. Lastly, the companies surveyed, while presenting sustainable practices involving the three pillars, did not strive to respond in detail about each pillar, considering the practices in general. It was found that a lot of information about the priorities of companies was of compliance and could not be answered.
{"title":"Identification of Sustainable Practices in Brazilian Companies: A Case Study in the Food Sector","authors":"Daniella Rita de Carvalho Souza, Eduardo Gomes Salgado, Jean Marcel Sousa Lira","doi":"10.5539/jms.v13n2p139","DOIUrl":"https://doi.org/10.5539/jms.v13n2p139","url":null,"abstract":"This research seeks to verify the presence of sustainable practices in the Brazilian food industry and how these practices affect this sector. Through the case study applied in two food companies (Alpha and Beta) it was possible to characterize and quantify the sustainable practices used in these companies. With this, it was observed that Alpha company meets the criteria established by the legislation and the guidelines established in ISO 14000, it opted for no certification, and however, this is a goal to be achieved. Furthermore, Alpha company provides guidelines that prioritize suppliers that have socio-environmental certifications such as those of the ISO certification, but it does not yet have the sustainability reports. Beta company in following the criteria imposed by the legislation has the ISO 14001 certifications. The structuring of sustainability report and its publication has already been a reality in the Beta company through the Global Compact since 2003. The Alpha and Beta companies do not specify what internal and external factors are motivational in the application of sustainable practices, although they claim to be in accordance with the current legislation. Lastly, the companies surveyed, while presenting sustainable practices involving the three pillars, did not strive to respond in detail about each pillar, considering the practices in general. It was found that a lot of information about the priorities of companies was of compliance and could not be answered.","PeriodicalId":36330,"journal":{"name":"International Journal of Management and Sustainability","volume":"7 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136136837","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}
The debate on eco-innovation is a relatively recent and emerging topic in the literature, and although it is gaining interest among cientific, academic, and enterprise community, and the analysis and discussion in the context of small and medium-sized enterprises is in an embryonic stage, especially in emerging economy countries, such as Mexico. In this sense, the objective of this research is to analyze the most important eco-innovation types that affect eco-innovation adoption in manufacturing SMEs. The results obtained follow that product eco-innovation, process eco-innovation and management eco-innovation are good eco-innovation types adoption of small and medium-sized companies in the automotive industry.
{"title":"Eco-innovation Types Adoption in Mexican Small and Medium Firms","authors":"Sandra Yesenia Pinzón-Castro, Gonzalo Maldonado-Guzmán, Raymundo Juárez-Del Toro","doi":"10.5539/jms.v13n2p127","DOIUrl":"https://doi.org/10.5539/jms.v13n2p127","url":null,"abstract":"The debate on eco-innovation is a relatively recent and emerging topic in the literature, and although it is gaining interest among cientific, academic, and enterprise community, and the analysis and discussion in the context of small and medium-sized enterprises is in an embryonic stage, especially in emerging economy countries, such as Mexico. In this sense, the objective of this research is to analyze the most important eco-innovation types that affect eco-innovation adoption in manufacturing SMEs. The results obtained follow that product eco-innovation, process eco-innovation and management eco-innovation are good eco-innovation types adoption of small and medium-sized companies in the automotive industry.","PeriodicalId":36330,"journal":{"name":"International Journal of Management and Sustainability","volume":"197 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136142988","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}
Sustainability is critical to the future success of businesses; those that do not implement sustainability initiatives may lose customers, investors, and/or profits. This study examines barriers to corporate sustainability, measured through the four dimensions of the Prism of Sustainability (environmental, social, economic, and institutional), a framework of sustainability not commonly used in business research. An online survey of sustainability managers from a variety of industries in the United States distributed in the spring of 2021 yielded a total of 361 responses. Results reveal that lack of leadership and lack of governance were the most predominant barriers to corporate sustainability. Surprisingly, the most frequently cited barrier in the literature—resources—was not identified as a significant barrier for U.S. companies. The impact of the pandemic was also qualitatively explored to see if such constraints might have a nuanced effect on corporate sustainability efforts. This research expands the contexts in which the Prism of Sustainability is applied in business studies, highlighting it as a means to assess corporate sustainability. Results provide important managerial implications, highlighting the importance of measures to govern the organization’s sustainability effort and the critical role leadership plays. Sustainable management is a necessity for business, and therefore, addressing barriers to achieving it will be imperative for companies’ futures.
{"title":"Barriers to Corporate Sustainability in the U.S.","authors":"Pavlina McGrady, Susan Golicic","doi":"10.5539/jms.v13n2p112","DOIUrl":"https://doi.org/10.5539/jms.v13n2p112","url":null,"abstract":"Sustainability is critical to the future success of businesses; those that do not implement sustainability initiatives may lose customers, investors, and/or profits. This study examines barriers to corporate sustainability, measured through the four dimensions of the Prism of Sustainability (environmental, social, economic, and institutional), a framework of sustainability not commonly used in business research. An online survey of sustainability managers from a variety of industries in the United States distributed in the spring of 2021 yielded a total of 361 responses. Results reveal that lack of leadership and lack of governance were the most predominant barriers to corporate sustainability. Surprisingly, the most frequently cited barrier in the literature—resources—was not identified as a significant barrier for U.S. companies. The impact of the pandemic was also qualitatively explored to see if such constraints might have a nuanced effect on corporate sustainability efforts. This research expands the contexts in which the Prism of Sustainability is applied in business studies, highlighting it as a means to assess corporate sustainability. Results provide important managerial implications, highlighting the importance of measures to govern the organization’s sustainability effort and the critical role leadership plays. Sustainable management is a necessity for business, and therefore, addressing barriers to achieving it will be imperative for companies’ futures.","PeriodicalId":36330,"journal":{"name":"International Journal of Management and Sustainability","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136142286","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}
Muhammad Moaz Tariq Bajwa, Michael O. Wood, Horatiu Rus
Corporate sustainability is becoming pervasive, resulting in the intertwining of governance mechanisms at the organizational level, which is ultimately responsible for sustainability and the financial performance of firms. The objective of this study is to systematically document the extent to which various corporate governance mechanisms mediate the relationship between sustainability and the financial performance of firms. Following a scoping review approach, this paper analyzes a final sample of 91 studies for the period 2016–2022. Drawing from the cluster analysis technique, this paper identifies three focus areas: 1) board-level governance, 2) operational-level governance, and 3) assurance-level governance. The results suggest that these governance mechanisms have become increasingly significant for firm performance. In addition to consolidating the existing knowledge and frameworks in which governance and sustainability research intersect, the findings yield policy implications for firms seeking to integrate sustainability into their operations. This study contributes to the literature by being the first of its kind to systematically document the mediating role of governance on the relationship between sustainability and the financial performance of firms. It concludes that though existing literature provides a good overview of emerging governance strategies in relation to firm performance, there is a need for more deductive evidence in the literature.
{"title":"Scoping the Mediating Role of Corporate Governance on the Relationship Between Sustainability and Financial Performance of Firms","authors":"Muhammad Moaz Tariq Bajwa, Michael O. Wood, Horatiu Rus","doi":"10.5539/jms.v13n2p88","DOIUrl":"https://doi.org/10.5539/jms.v13n2p88","url":null,"abstract":"Corporate sustainability is becoming pervasive, resulting in the intertwining of governance mechanisms at the organizational level, which is ultimately responsible for sustainability and the financial performance of firms. The objective of this study is to systematically document the extent to which various corporate governance mechanisms mediate the relationship between sustainability and the financial performance of firms. Following a scoping review approach, this paper analyzes a final sample of 91 studies for the period 2016–2022. Drawing from the cluster analysis technique, this paper identifies three focus areas: 1) board-level governance, 2) operational-level governance, and 3) assurance-level governance. The results suggest that these governance mechanisms have become increasingly significant for firm performance. In addition to consolidating the existing knowledge and frameworks in which governance and sustainability research intersect, the findings yield policy implications for firms seeking to integrate sustainability into their operations. This study contributes to the literature by being the first of its kind to systematically document the mediating role of governance on the relationship between sustainability and the financial performance of firms. It concludes that though existing literature provides a good overview of emerging governance strategies in relation to firm performance, there is a need for more deductive evidence in the literature.","PeriodicalId":36330,"journal":{"name":"International Journal of Management and Sustainability","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135470179","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}
Rachmaniar Myrianda Dwiputri, Eko Suyono, Rio Dhani Laksana
This research aims to find out how internal resources, intellectual capital, and green innovation in West Java's creative industries can improve small businesses financial performance. Besides, this research also examines the sustainability of small businesses in mediating the effect of intellectual capital and green innovation on financial performance. The research sample consists of 335 respondents who are owners and creative industry workers in West Java, Indonesia. The data were collected using a questionnaire and analyzed using Structural Equation Modeling (SEM). The results indicate that Intellectual Capital (IC ) and green innovation improve financial performance and sustainability. This research establishes a mediator role for sustainability in the interaction between intellectual capital, green innovation, and financial success. This study demonstrates the significance of sustainability in helping small businesses achieve high financial performance. This study highlights the significance of integrating sustainability practices inside the small business sector to optimize revenues through the utilization of internal resources, including intellectual capital and green technologies. This study offers practical implications for small businesses in Indonesia, suggesting that sustainability should be implemented to improve financial performance.
{"title":"Intellectual capital, green innovation, and financial performance: The mediating role of sustainability","authors":"Rachmaniar Myrianda Dwiputri, Eko Suyono, Rio Dhani Laksana","doi":"10.18488/11.v12i3.3477","DOIUrl":"https://doi.org/10.18488/11.v12i3.3477","url":null,"abstract":"This research aims to find out how internal resources, intellectual capital, and green innovation in West Java's creative industries can improve small businesses financial performance. Besides, this research also examines the sustainability of small businesses in mediating the effect of intellectual capital and green innovation on financial performance. The research sample consists of 335 respondents who are owners and creative industry workers in West Java, Indonesia. The data were collected using a questionnaire and analyzed using Structural Equation Modeling (SEM). The results indicate that Intellectual Capital (IC ) and green innovation improve financial performance and sustainability. This research establishes a mediator role for sustainability in the interaction between intellectual capital, green innovation, and financial success. This study demonstrates the significance of sustainability in helping small businesses achieve high financial performance. This study highlights the significance of integrating sustainability practices inside the small business sector to optimize revenues through the utilization of internal resources, including intellectual capital and green technologies. This study offers practical implications for small businesses in Indonesia, suggesting that sustainability should be implemented to improve financial performance.","PeriodicalId":36330,"journal":{"name":"International Journal of Management and Sustainability","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135886706","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}
The aim of this paper is to explore the relationship between oil rents and renewable energy consumption and to provide evidence on the significance of the effects of oil prices and investment taxes on renewable energy investment. Two different panel data samples were used: six variables for 44 countries were utilized to prove that oil rents’ are an independent variable causing renewable energy consumption, and five variables for 10 countries were utilized to prove that higher oil prices and higher investment taxes lead to higher levels of renewable energy investment. For both samples, the Granger causality test, unit root test, correlation matrix, fixed and random multiple regressions, Hausman test, and panel cointegration test were performed. The paper adds to the narrow literature on the determinants of renewable energy consumption, mainly oil rents. It also provides further evidence on how higher investment taxes can lead to higher renewable energy investment. The findings confirm that “oil rents” directly affect the variations in renewable energy consumption and that investment taxes directly affect renewable energy investment as they lead to a higher selling price of oil-dependent products. However, no correlation was found between renewable energy investment and oil prices. Taxes are an effective instrument for changing people's and businesses' behaviour. Given the numerous advantages of renewable energy consumption and investment, governments must make plans and create regulations and laws to compel a gradual transition from non-renewable to renewable energy using consumption and investment taxes and other behavioral incentives.
{"title":"Impact of oil rents, oil prices, and investment taxes on renewable energy consumption and investment: An investigation","authors":"Mohammad Makki, Jeanne Laure Mawad, Mira Khalili","doi":"10.18488/11.v12i3.3476","DOIUrl":"https://doi.org/10.18488/11.v12i3.3476","url":null,"abstract":"The aim of this paper is to explore the relationship between oil rents and renewable energy consumption and to provide evidence on the significance of the effects of oil prices and investment taxes on renewable energy investment. Two different panel data samples were used: six variables for 44 countries were utilized to prove that oil rents’ are an independent variable causing renewable energy consumption, and five variables for 10 countries were utilized to prove that higher oil prices and higher investment taxes lead to higher levels of renewable energy investment. For both samples, the Granger causality test, unit root test, correlation matrix, fixed and random multiple regressions, Hausman test, and panel cointegration test were performed. The paper adds to the narrow literature on the determinants of renewable energy consumption, mainly oil rents. It also provides further evidence on how higher investment taxes can lead to higher renewable energy investment. The findings confirm that “oil rents” directly affect the variations in renewable energy consumption and that investment taxes directly affect renewable energy investment as they lead to a higher selling price of oil-dependent products. However, no correlation was found between renewable energy investment and oil prices. Taxes are an effective instrument for changing people's and businesses' behaviour. Given the numerous advantages of renewable energy consumption and investment, governments must make plans and create regulations and laws to compel a gradual transition from non-renewable to renewable energy using consumption and investment taxes and other behavioral incentives.","PeriodicalId":36330,"journal":{"name":"International Journal of Management and Sustainability","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136025593","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}
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