Contemporary studies are now documenting that strategic innovation is crucial for increased organizational sustainability, however, few studies have been done on the effect of strategic innovation practices and organizational sustainability on the framework of fundamental changes in government development plans or economic diversity.
{"title":"Strategic Innovation and Organizational Sustainability in the context of External Changes in Government Plans","authors":"Alawiya Allui, Zainab Rawshdeh","doi":"10.5171/2024.344392","DOIUrl":"https://doi.org/10.5171/2024.344392","url":null,"abstract":"Contemporary studies are now documenting that strategic innovation is crucial for increased organizational sustainability, however, few studies have been done on the effect of strategic innovation practices and organizational sustainability on the framework of fundamental changes in government development plans or economic diversity.","PeriodicalId":37197,"journal":{"name":"IBIMA Business Review","volume":"15 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139778545","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}
This study intends to analyze a potential connection between the number of Google searches and Euronext stock returns, considering also the impact that investor sentiment has on stock returns. For this purpose, we analyzed Euronext companies’data from 2017 to 2021, using the Generalized Method of Moments (GMM) methodology.
{"title":"Does Googling Impact Euronext Stock Returns?","authors":"Luís Costa, Elisabete Vieira, Mara Madaleno","doi":"10.5171/2024.963956","DOIUrl":"https://doi.org/10.5171/2024.963956","url":null,"abstract":"This study intends to analyze a potential connection between the number of Google searches and Euronext stock returns, considering also the impact that investor sentiment has on stock returns. For this purpose, we analyzed Euronext companies’data from 2017 to 2021, using the Generalized Method of Moments (GMM) methodology.","PeriodicalId":37197,"journal":{"name":"IBIMA Business Review","volume":"116 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139785139","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}
This study intends to analyze a potential connection between the number of Google searches and Euronext stock returns, considering also the impact that investor sentiment has on stock returns. For this purpose, we analyzed Euronext companies’data from 2017 to 2021, using the Generalized Method of Moments (GMM) methodology.
{"title":"Does Googling Impact Euronext Stock Returns?","authors":"Luís Costa, Elisabete Vieira, Mara Madaleno","doi":"10.5171/2024.963956","DOIUrl":"https://doi.org/10.5171/2024.963956","url":null,"abstract":"This study intends to analyze a potential connection between the number of Google searches and Euronext stock returns, considering also the impact that investor sentiment has on stock returns. For this purpose, we analyzed Euronext companies’data from 2017 to 2021, using the Generalized Method of Moments (GMM) methodology.","PeriodicalId":37197,"journal":{"name":"IBIMA Business Review","volume":"46 42","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139844987","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}
Research Motivation -The purpose of this paper is to analyze the impact of digitalization on accounting firms by focusing on the strategies implemented by heads of accounting firms to react to digitization and not be replaced. Our study also makes it possible to identify the main factors of resilience of client companies of accounting firms which helped them to overcome the covid crisis. In our knowledge, the Tunisian literature has never exposed these determinants with the use of content analysis in Tunisia.
{"title":"The Digitalization of Accounting Firms: Survey Research from Tunisia","authors":"Wissal BEN LETAIFA, WISSAL BEN HADJ SALEM","doi":"10.5171/2023.550358","DOIUrl":"https://doi.org/10.5171/2023.550358","url":null,"abstract":"Research Motivation -The purpose of this paper is to analyze the impact of digitalization on accounting firms by focusing on the strategies implemented by heads of accounting firms to react to digitization and not be replaced. Our study also makes it possible to identify the main factors of resilience of client companies of accounting firms which helped them to overcome the covid crisis. In our knowledge, the Tunisian literature has never exposed these determinants with the use of content analysis in Tunisia.","PeriodicalId":37197,"journal":{"name":"IBIMA Business Review","volume":"106 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136071046","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}
Kaira Melisa Ticona-Huanca, Pamela Aguirre-Parra, Franklin Cordova-Buiza
The pandemic forced universities to change from face-to-face to virtual mode, modifying the way in which teaching and coordination is managed in educational institutions. The organization of communication in universities is fundamental for teachers to be able to interact, converse and obtain the appropriate information to transfer information to students.
{"title":"Internal Organizational Communication in Remote Work: An Analysis of Higher Education Entities","authors":"Kaira Melisa Ticona-Huanca, Pamela Aguirre-Parra, Franklin Cordova-Buiza","doi":"10.5171/2023.440546","DOIUrl":"https://doi.org/10.5171/2023.440546","url":null,"abstract":"The pandemic forced universities to change from face-to-face to virtual mode, modifying the way in which teaching and coordination is managed in educational institutions. The organization of communication in universities is fundamental for teachers to be able to interact, converse and obtain the appropriate information to transfer information to students.","PeriodicalId":37197,"journal":{"name":"IBIMA Business Review","volume":"3 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135322782","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}
Abigail Cotos-Gamarra, Miriam Ruelas-Salazar, Gisela Fernández-Hurtado, Franklin Cordova-Buiza
Organizations have recognized the convenience and usefulness of studying work stress and its implications in its increase, since this phenomenon can directly affect the performance, productivity and proactivity of employees, affecting their stability and growth indicators.
{"title":"The Influence of Job Stress on Employee Performance in Higher Education Institutions: A Review and Research Agenda","authors":"Abigail Cotos-Gamarra, Miriam Ruelas-Salazar, Gisela Fernández-Hurtado, Franklin Cordova-Buiza","doi":"10.5171/2023.141493","DOIUrl":"https://doi.org/10.5171/2023.141493","url":null,"abstract":"Organizations have recognized the convenience and usefulness of studying work stress and its implications in its increase, since this phenomenon can directly affect the performance, productivity and proactivity of employees, affecting their stability and growth indicators.","PeriodicalId":37197,"journal":{"name":"IBIMA Business Review","volume":"219 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":"136114724","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}
María del Pilar MIRANDA-GUERRA, Naomi Francesca AVILA ARELLANO, Jenny Merly GARAY CONDORACHAY, César Enrique VERASTEGUI RAMOS
Conventional marketing strategies have lost effectiveness by not taking into account as distinctive aspects the changes that society has experienced, such as the growth in consumers' environmental awareness, which is in line with the degradation of our environment.
{"title":"Green Marketing in The Decision to Purchase Cosmetic Products","authors":"María del Pilar MIRANDA-GUERRA, Naomi Francesca AVILA ARELLANO, Jenny Merly GARAY CONDORACHAY, César Enrique VERASTEGUI RAMOS","doi":"10.5171/2023.557418","DOIUrl":"https://doi.org/10.5171/2023.557418","url":null,"abstract":"Conventional marketing strategies have lost effectiveness by not taking into account as distinctive aspects the changes that society has experienced, such as the growth in consumers' environmental awareness, which is in line with the degradation of our environment.","PeriodicalId":37197,"journal":{"name":"IBIMA Business Review","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135853156","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}
A military conflict was restarted in March 2022 when Russia invaded Ukraine. Energy-related European entities could be adversely affected by this event due to Europe's dependence on Russian energy imports. This exploratory paper evaluates the disclosures made by listed European entities in the energy sector regarding Russian aggression in Ukraine in 2022, taking into account that the impacts of this event must be reported under the International Accounting Standard (IAS) 10.
{"title":"Russia-Ukraine War Disclosures by Energy-Related European Sectors","authors":"Fábio ALBUQUERQUE, Paula GOMES DOS SANTOS","doi":"10.5171/2023.569946","DOIUrl":"https://doi.org/10.5171/2023.569946","url":null,"abstract":"A military conflict was restarted in March 2022 when Russia invaded Ukraine. Energy-related European entities could be adversely affected by this event due to Europe's dependence on Russian energy imports. This exploratory paper evaluates the disclosures made by listed European entities in the energy sector regarding Russian aggression in Ukraine in 2022, taking into account that the impacts of this event must be reported under the International Accounting Standard (IAS) 10.","PeriodicalId":37197,"journal":{"name":"IBIMA Business Review","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135142102","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 question regarding the role of independent directors in corporate governance in general and in limiting real earnings management practices in particular has long been debated. This study, therefore, attempts to address this question by investigating the influence of independent directors on real earnings management (REM) from the perspective of Indonesian two-tier board system.
{"title":"Do Independent Directors Affect Real Earnings Management Practices? The Case of Indonesian Two-Tier Board System","authors":"Putu Sugiartha SANJAYA, Wimpie Yustino SETIAWAN","doi":"10.5171/2023.672101","DOIUrl":"https://doi.org/10.5171/2023.672101","url":null,"abstract":"The question regarding the role of independent directors in corporate governance in general and in limiting real earnings management practices in particular has long been debated. This study, therefore, attempts to address this question by investigating the influence of independent directors on real earnings management (REM) from the perspective of Indonesian two-tier board system.","PeriodicalId":37197,"journal":{"name":"IBIMA Business Review","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136238061","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}
Joberth VARGAS FIGUEROA, Melva LINARES GUERRERO, Sindulfo J. DIAZ ANGULO, Cristina V. MENDO CALLIRGOS
The research aimed to determine the relationship between the deduction system and tax compliance, showing a Peruvian case specifically in a service company; regarding the methodology used, it is: type of basic research, quantitative approach, non-experimental design and correlational descriptive level. On the other hand, the population was made up of 6 collaborators; the technique used was the survey and the instrument was the questionnaire developed under the Likert scale.
{"title":"The Deduction System as a Tax Compliance Strategy: A Peruvian Case","authors":"Joberth VARGAS FIGUEROA, Melva LINARES GUERRERO, Sindulfo J. DIAZ ANGULO, Cristina V. MENDO CALLIRGOS","doi":"10.5171/2023.239727","DOIUrl":"https://doi.org/10.5171/2023.239727","url":null,"abstract":"The research aimed to determine the relationship between the deduction system and tax compliance, showing a Peruvian case specifically in a service company; regarding the methodology used, it is: type of basic research, quantitative approach, non-experimental design and correlational descriptive level. On the other hand, the population was made up of 6 collaborators; the technique used was the survey and the instrument was the questionnaire developed under the Likert scale.","PeriodicalId":37197,"journal":{"name":"IBIMA Business Review","volume":"22 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":"136025361","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}