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Strategic Innovation and Organizational Sustainability in the context of External Changes in Government Plans 政府计划外部变化背景下的战略创新和组织可持续性
Pub Date : 2024-02-14 DOI: 10.5171/2024.344392
Alawiya Allui, Zainab Rawshdeh
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.
目前的研究表明,战略创新对于提高组织的可持续性至关重要,然而,关于战略创新实践和组织可持续性对政府发展计划或经济多样性根本性变化框架的影响的研究却寥寥无几。
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引用次数: 0
Does Googling Impact Euronext Stock Returns? 谷歌搜索会影响泛欧交易所股票回报率吗?
Pub Date : 2024-02-12 DOI: 10.5171/2024.963956
Luís Costa, Elisabete Vieira, Mara Madaleno
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.
本研究旨在分析谷歌搜索次数与泛欧交易所股票回报率之间的潜在联系,同时考虑投资者情绪对股票回报率的影响。为此,我们使用广义矩法(GMM)方法分析了泛欧交易所公司 2017 年至 2021 年的数据。
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引用次数: 0
Does Googling Impact Euronext Stock Returns? 谷歌搜索会影响泛欧交易所股票回报率吗?
Pub Date : 2024-02-12 DOI: 10.5171/2024.963956
Luís Costa, Elisabete Vieira, Mara Madaleno
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.
本研究旨在分析谷歌搜索次数与泛欧交易所股票回报率之间的潜在联系,同时考虑投资者情绪对股票回报率的影响。为此,我们使用广义矩法(GMM)方法分析了泛欧交易所公司 2017 年至 2021 年的数据。
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引用次数: 0
The Digitalization of Accounting Firms: Survey Research from Tunisia 会计师事务所数字化:来自突尼斯的调查研究
Pub Date : 2023-10-30 DOI: 10.5171/2023.550358
Wissal BEN LETAIFA, WISSAL BEN HADJ SALEM
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.
研究动机——本文的目的是分析数字化对会计师事务所的影响,重点关注会计师事务所负责人应对数字化而不被取代的战略。我们的研究还可以确定会计师事务所客户公司抵御能力的主要因素,这些因素帮助他们克服了covid危机。据我们所知,突尼斯文献从未在突尼斯使用内容分析暴露这些决定因素。
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引用次数: 0
Internal Organizational Communication in Remote Work: An Analysis of Higher Education Entities 远程工作中的组织内部沟通:高等教育实体的分析
Pub Date : 2023-10-24 DOI: 10.5171/2023.440546
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.
疫情迫使大学从面对面模式转变为虚拟模式,改变了教育机构管理教学和协调的方式。大学沟通的组织是教师能够进行互动、交谈并获得适当的信息以将信息传递给学生的基础。
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引用次数: 0
The Influence of Job Stress on Employee Performance in Higher Education Institutions: A Review and Research Agenda 工作压力对高校员工绩效的影响:综述与研究议程
Pub Date : 2023-10-16 DOI: 10.5171/2023.141493
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.
组织已经认识到研究工作压力及其增加的含义的便利和有用性,因为这种现象可以直接影响员工的绩效,生产力和主动性,影响他们的稳定性和成长指标。
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引用次数: 0
Green Marketing in The Decision to Purchase Cosmetic Products 化妆品购买决策中的绿色营销
Pub Date : 2023-10-13 DOI: 10.5171/2023.557418
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.
传统的营销策略由于没有考虑到社会所经历的变化,例如消费者环保意识的提高,这与我们环境的恶化是一致的,而失去了有效性。
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引用次数: 0
Russia-Ukraine War Disclosures by Energy-Related European Sectors 欧洲能源相关行业披露俄乌战争
Pub Date : 2023-10-09 DOI: 10.5171/2023.569946
Fábio ALBUQUERQUE, Paula GOMES DOS SANTOS
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.
2022年3月,俄罗斯入侵乌克兰,军事冲突重新开始。由于欧洲对俄罗斯能源进口的依赖,与能源相关的欧洲实体可能会受到这一事件的不利影响。这篇探索性论文评估了欧洲能源部门上市实体就俄罗斯在2022年入侵乌克兰所做的披露,考虑到这一事件的影响必须根据国际会计准则(IAS) 10进行报告。
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引用次数: 0
Do Independent Directors Affect Real Earnings Management Practices? The Case of Indonesian Two-Tier Board System 独立董事影响真实盈余管理实务吗?印尼双层董事会制度案例
Pub Date : 2023-09-21 DOI: 10.5171/2023.672101
Putu Sugiartha SANJAYA, Wimpie Yustino SETIAWAN
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.
关于独立董事在公司治理中的作用,特别是在限制实际盈余管理实践方面的作用,人们一直在争论。因此,本研究试图从印尼双层董事会制度的视角来考察独立董事对真实盈余管理(REM)的影响,以解决这一问题。
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引用次数: 0
The Deduction System as a Tax Compliance Strategy: A Peruvian Case 作为税收合规策略的扣除制度:秘鲁案例
Pub Date : 2023-09-11 DOI: 10.5171/2023.239727
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.
该研究旨在确定扣除制度与纳税合规性之间的关系,具体展示了秘鲁一家服务公司的案例;采用的研究方法有:基础研究类型、定量方法、非实验设计和相关描述水平。另一方面,总体由6个合作者组成;使用的技术是调查,工具是在李克特量表下开发的问卷。
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引用次数: 0
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IBIMA Business Review
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