Pub Date : 2021-11-28DOI: 10.17230/ad-minister.39.4
Mohammad Sadegh Khayatian
Given the vital role of Science and Technology (S&T) Parks in SME development, this article aims to study function, missions and roles of these parks in developing Iranian SMEs. For those entrepreneurs and SMEs focused on commercializing science, these parks provide essential information and advice, as well as proper equipment and services to set the ground for growth and development and an effective and independent presence in today’s competitive market. In the first phase, literature reviewed and the functions of S&T Parks in previous research extracted. Then, the extracted missions were distributed among the experts in the form of Delphi questionnaire. Finally, after three rounds of Delphi questionnaire, the missions were finalized and the functions of each mission were operationally described based on the opinions of experts.
{"title":"Science and Technology Parks: Missions, Functions and Roles in high-tech Firms operating in emerging countries","authors":"Mohammad Sadegh Khayatian","doi":"10.17230/ad-minister.39.4","DOIUrl":"https://doi.org/10.17230/ad-minister.39.4","url":null,"abstract":"Given the vital role of Science and Technology (S&T) Parks in SME development, this article aims to study function, missions and roles of these parks in developing Iranian SMEs. For those entrepreneurs and SMEs focused on commercializing science, these parks provide essential information and advice, as well as proper equipment and services to set the ground for growth and development and an effective and independent presence in today’s competitive market. In the first phase, literature reviewed and the functions of S&T Parks in previous research extracted. Then, the extracted missions were distributed among the experts in the form of Delphi questionnaire. Finally, after three rounds of Delphi questionnaire, the missions were finalized and the functions of each mission were operationally described based on the opinions of experts.","PeriodicalId":42371,"journal":{"name":"AD-minister","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2021-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47377081","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}
Pub Date : 2021-11-28DOI: 10.17230/ad-minister.39.1
Mehran Kamali, Hadi Zarea, Zhan Su, Saeideh Soltani
One of the current major trends in the media industry is customer value co-creation. User participation can significantly affect news media organisations. This study examines the impact of value co-creation on the loyalty, satisfaction, and behavioural tendencies of media consumers, using a survey of users of My Fars news platform. The conceptual model of this study is developed and tested by using survey data from 283 users of the news campaign in Fars News and Structural Equation Modelling (SEM) is employed to simultaneously test the hypothesized relationships. The results show that user participation in value co-creation significantly affects their satisfaction, loyalty, and behavioural tendencies.
{"title":"The influence of value co-creation on customer loyalty, behavioural intention, and customer satisfaction in emerging markets","authors":"Mehran Kamali, Hadi Zarea, Zhan Su, Saeideh Soltani","doi":"10.17230/ad-minister.39.1","DOIUrl":"https://doi.org/10.17230/ad-minister.39.1","url":null,"abstract":"One of the current major trends in the media industry is customer value co-creation. User participation can significantly affect news media organisations. This study examines the impact of value co-creation on the loyalty, satisfaction, and behavioural tendencies of media consumers, using a survey of users of My Fars news platform. The conceptual model of this study is developed and tested by using survey data from 283 users of the news campaign in Fars News and Structural Equation Modelling (SEM) is employed to simultaneously test the hypothesized relationships. The results show that user participation in value co-creation significantly affects their satisfaction, loyalty, and behavioural tendencies.","PeriodicalId":42371,"journal":{"name":"AD-minister","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2021-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45885766","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}
Pub Date : 2021-11-28DOI: 10.17230/ad-minister.39.8
Mehrnaz Tajaddod Alizadeh, Mohammad Reza Saeidabadi, Datis Khajeheian
This article addresses the issue of composing different media to send an integrated message to the voters in electoral campaigns and presents a framework for managing media in political marketing. The authors conducted deep interviews with strategy developers of the past presidential elections as well as two parliamentary elections in Iran to extract the strategy development process for delivering the campaign message to the target audiences. thematic analysis used for analysis of data and interviews coded in three levels of open, axial and selective. The paper suggests a sequence of audience, message and media to launch a successful campaign within a framework that starts with campaign structure and strategy and accomplished with economic effectiveness measuring and success rate.
{"title":"How to compose a media mix to win an electoral campaign? proposing a framework for political marketing","authors":"Mehrnaz Tajaddod Alizadeh, Mohammad Reza Saeidabadi, Datis Khajeheian","doi":"10.17230/ad-minister.39.8","DOIUrl":"https://doi.org/10.17230/ad-minister.39.8","url":null,"abstract":"This article addresses the issue of composing different media to send an integrated message to the voters in electoral campaigns and presents a framework for managing media in political marketing. The authors conducted deep interviews with strategy developers of the past presidential elections as well as two parliamentary elections in Iran to extract the strategy development process for delivering the campaign message to the target audiences. thematic analysis used for analysis of data and interviews coded in three levels of open, axial and selective. The paper suggests a sequence of audience, message and media to launch a successful campaign within a framework that starts with campaign structure and strategy and accomplished with economic effectiveness measuring and success rate.","PeriodicalId":42371,"journal":{"name":"AD-minister","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2021-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44039763","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}
Pub Date : 2021-11-28DOI: 10.17230/ad-minister.39.2
M. Fekete-Farkas, Abbas Gholampour, Parisa Bouzari, Hadi Jarghooiyan, P. Ebrahimi
The present study aimed to investigate the effect of demographic variables of gender and age on online consumer purchase behavior (CPB) on Facebook in Hungary. The statistical population of the present study consists of Facebook users in Hungary, including Hungarian natives, foreigners residing in this country including students. A sample of 433 online consumers in different age groups was surveyed. The questionnaire was shared via an online link on the Facebook platform and also on various channels. Welch’s t-test was used to examine the gender variable, and Welch and Brown-Forsythe test was used to examine the age variable. The results showed that there was a significant difference between CPB in all age groups and the age group of over 50 years on Facebook. This important result emphasized the importance and impact of social networks as marketing channels on young people. Another important point was the difference between the purchase behaviors of male and female consumers. The results from this research can have implications for businesses in developing their competitive advantages and adopting proper approaches in advertising and marketing campaigns based on the socio-demographic characteristics of people.
{"title":"How gender and age can affect consumer purchase behavior? Evidence from A microeconomic perspective from Hungary","authors":"M. Fekete-Farkas, Abbas Gholampour, Parisa Bouzari, Hadi Jarghooiyan, P. Ebrahimi","doi":"10.17230/ad-minister.39.2","DOIUrl":"https://doi.org/10.17230/ad-minister.39.2","url":null,"abstract":"The present study aimed to investigate the effect of demographic variables of gender and age on online consumer purchase behavior (CPB) on Facebook in Hungary. The statistical population of the present study consists of Facebook users in Hungary, including Hungarian natives, foreigners residing in this country including students. A sample of 433 online consumers in different age groups was surveyed. The questionnaire was shared via an online link on the Facebook platform and also on various channels. Welch’s t-test was used to examine the gender variable, and Welch and Brown-Forsythe test was used to examine the age variable. The results showed that there was a significant difference between CPB in all age groups and the age group of over 50 years on Facebook. This important result emphasized the importance and impact of social networks as marketing channels on young people. Another important point was the difference between the purchase behaviors of male and female consumers. The results from this research can have implications for businesses in developing their competitive advantages and adopting proper approaches in advertising and marketing campaigns based on the socio-demographic characteristics of people.","PeriodicalId":42371,"journal":{"name":"AD-minister","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2021-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46077827","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}
Pub Date : 2021-06-30DOI: 10.17230/Ad.minster.38.1
M. Mohieldin, M. Shehata
Despite progress on a number of goals, the world was not moving fast enough towards achieving the Sustainable Development Goals in the pre-COVID era. The Decade of Action started with the hit of the COVID-19 crisis, which stressed the urgent need to tackle the root causes of vulnerabilities. This paper explores the roles of different critical actors towards achieving the sustainable development goals (SDGs), namely national governments; local and regional governments and local communities; and the business sector as well as the interactions among these actors that facilitate the implementation of the SDGs. The paper also discusses how the SDGs provide an operational framework for building back better during the response and recovery phases from the crisis and how the COVID-19 pandemic has changed the policy scene to reimagine the roles played by the different actors. Lastly, the paper elaborates on three critical factors that would shape the degree of progress in the next decade, namely dependable data, adequate finance and effective implementation of development policies.
{"title":"The SDGs as an Operational Framework for Post COVID-19 Response and Recovery","authors":"M. Mohieldin, M. Shehata","doi":"10.17230/Ad.minster.38.1","DOIUrl":"https://doi.org/10.17230/Ad.minster.38.1","url":null,"abstract":"Despite progress on a number of goals, the world was not moving fast enough towards achieving the Sustainable Development Goals in the pre-COVID era. The Decade of Action started with the hit of the COVID-19 crisis, which stressed the urgent need to tackle the root causes of vulnerabilities. This paper explores the roles of different critical actors towards achieving the sustainable development goals (SDGs), namely national governments; local and regional governments and local communities; and the business sector as well as the interactions among these actors that facilitate the implementation of the SDGs. The paper also discusses how the SDGs provide an operational framework for building back better during the response and recovery phases from the crisis and how the COVID-19 pandemic has changed the policy scene to reimagine the roles played by the different actors. Lastly, the paper elaborates on three critical factors that would shape the degree of progress in the next decade, namely dependable data, adequate finance and effective implementation of development policies.","PeriodicalId":42371,"journal":{"name":"AD-minister","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43609345","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}
Pub Date : 2021-06-30DOI: 10.17230/ad-minister.38.2
Abdullah D. Alshrari, Waddah Kamal Hassan Omer, khaled Salmen Aljaaidi
The purposes of this study are to report the degree of the Kingdom of Saudi Arabian 2030 Vision’s (KSA 2030 Vision) awareness among students, and to examine the association of entrepreneurial intention with the awareness of the KSA 2030 Vision in College of Business Administration at the Northern Border University. Using data from a self-administered survey, with a final sample of 266 students, the descriptive and Simple Regression results show that there is a low degree of awareness towards the KSA 2030 Vision among the students, and the entrepreneurial intention is negatively associated with the KSA 2030 Vision awareness. The results of this study give an alarming view as to the current low level awareness of the College of Business students towards the KSA 2030 Vision, and how this low degree of awareness can influence negatively the achievement of the country’s long-term vision. The results of this study should be useful to policy makers in Saudi Arabia at the country, ministry of education the university and elsewhere, as the KSA is aiming to achieve the ambitious KSA 2030 Vision.
{"title":"Saudi Arabian 2030 Vision and Entrepreneurial Intention Among University Students","authors":"Abdullah D. Alshrari, Waddah Kamal Hassan Omer, khaled Salmen Aljaaidi","doi":"10.17230/ad-minister.38.2","DOIUrl":"https://doi.org/10.17230/ad-minister.38.2","url":null,"abstract":"The purposes of this study are to report the degree of the Kingdom of Saudi Arabian 2030 Vision’s (KSA 2030 Vision) awareness among students, and to examine the association of entrepreneurial intention with the awareness of the KSA 2030 Vision in College of Business Administration at the Northern Border University. Using data from a self-administered survey, with a final sample of 266 students, the descriptive and Simple Regression results show that there is a low degree of awareness towards the KSA 2030 Vision among the students, and the entrepreneurial intention is negatively associated with the KSA 2030 Vision awareness. The results of this study give an alarming view as to the current low level awareness of the College of Business students towards the KSA 2030 Vision, and how this low degree of awareness can influence negatively the achievement of the country’s long-term vision. The results of this study should be useful to policy makers in Saudi Arabia at the country, ministry of education the university and elsewhere, as the KSA is aiming to achieve the ambitious KSA 2030 Vision.","PeriodicalId":42371,"journal":{"name":"AD-minister","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48874622","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}
Pub Date : 2021-06-30DOI: 10.17230/ad-minister.38.4
Ana Maria Gomez-Trujillo, Juan Velez-Ocampo, Sergio A. Castrillon-Orrego, Alejandro Alvarez-Vanegas, E. Manotas
Since the end of the 20th century, the role of private multinational enterprises (MNEs) has been recognized as critical in implementing increased sustainable production and consumption atterns. Particularly after the creation of the Sustainable Development Goals (SDGs) and the Agenda 2030, this role has increased. In this sense, this paper aims to analyze the measures and actions taken by companies in their contribution to the achievement of the SDG 12. Through the identification of more than 52 metrics in sustainability reports of 854 firms, findings suggest that direct greenhouse gas emissions and indirect greenhouse gas emissions are the most often reported corporate metrics to measure their impact on specific SDGs. This reveals the importance of sustainability actions in emerging market firms as a mechanism to gain legitimacy when operating in foreign markets and as an opportunity to create more sustainable production models.
{"title":"Responsible patterns of production and consumption: The race for the achievement of SDGs in emerging markets","authors":"Ana Maria Gomez-Trujillo, Juan Velez-Ocampo, Sergio A. Castrillon-Orrego, Alejandro Alvarez-Vanegas, E. Manotas","doi":"10.17230/ad-minister.38.4","DOIUrl":"https://doi.org/10.17230/ad-minister.38.4","url":null,"abstract":"Since the end of the 20th century, the role of private multinational enterprises (MNEs) has been recognized as critical in implementing increased sustainable production and consumption atterns. Particularly after the creation of the Sustainable Development Goals (SDGs) and the Agenda 2030, this role has increased. In this sense, this paper aims to analyze the measures and actions taken by companies in their contribution to the achievement of the SDG 12. Through the identification of more than 52 metrics in sustainability reports of 854 firms, findings suggest that direct greenhouse gas emissions and indirect greenhouse gas emissions are the most often reported corporate metrics to measure their impact on specific SDGs. This reveals the importance of sustainability actions in emerging market firms as a mechanism to gain legitimacy when operating in foreign markets and as an opportunity to create more sustainable production models.","PeriodicalId":42371,"journal":{"name":"AD-minister","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48431578","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}
Pub Date : 2021-06-30DOI: 10.17230/ad-minister.38.5
khaled Salmen Aljaaidi, Shamharir Bin Abidin, Waddah Kamal Hassan
This study examines the association of audit fees with audit quality among a total of 104 and 108 non-financial companies listed on GCC stock markets for the periods preceding and subsequent the event, respectively, over the period 2005–2010. Using OLS regression, the results show that there is a significantly positive association between audit fees and audit quality for the periods preceding and subsequent the new auditor selection. Further, the results of this study contribute to the existing theory and empirical evidence of how the audit fees are associated with audit quality in the periods preceding and subsequent to the new auditor selection. This study offers policy-makers additional evidence to be used for setting up and/or enacting regulations in GCC region regarding issues related to audit fees.
{"title":"Audit Fees and Audit Quality: Evidence from GCC Region","authors":"khaled Salmen Aljaaidi, Shamharir Bin Abidin, Waddah Kamal Hassan","doi":"10.17230/ad-minister.38.5","DOIUrl":"https://doi.org/10.17230/ad-minister.38.5","url":null,"abstract":"This study examines the association of audit fees with audit quality among a total of 104 and 108 non-financial companies listed on GCC stock markets for the periods preceding and subsequent the event, respectively, over the period 2005–2010. Using OLS regression, the results show that there is a significantly positive association between audit fees and audit quality for the periods preceding and subsequent the new auditor selection. Further, the results of this study contribute to the existing theory and empirical evidence of how the audit fees are associated with audit quality in the periods preceding and subsequent to the new auditor selection. This study offers policy-makers additional evidence to be used for setting up and/or enacting regulations in GCC region regarding issues related to audit fees.","PeriodicalId":42371,"journal":{"name":"AD-minister","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44379992","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}
Pub Date : 2020-12-07DOI: 10.17230/AD-MINISTER.37.5
Hamidreza Dehghani, Alireza Rezghi Rostami, B. Mashali
For the time being, organizations throughout the world are in an environment that is constantly changing in various aspects including technological developments, customers’ preferences, emerging markets, and globalization. In this environment, the concept of agility, especially workforce agility is a valuable tool for organizations and can assist them considerably to cope with this situation. Given a substantial number of scholars have studied the concept of agility from the technical point of view up until now, and have neglected the human resource aspect, this study aims to, first of all, investigate the concept of workforce agility through a model incorporating drivers, practices, strategies advocating and stimulating the implementation of this concept and examine the relationships between these variables and second of all determine the results of implementing workforce agility system. The sample of the present study was selected from the staff and managers of the Ports and Maritime Organization of Iran, who had a bachelor's degree or higher and were working in the field of human resource management. Besides, we used a questionnaire to evaluate the variable. According to the findings, except for the relationship between drivers and implementation results all other relationships between drivers, practices, strategies, and results have been supported.
{"title":"The model of workforce agility dependent on drivers, strategies, practices, and results","authors":"Hamidreza Dehghani, Alireza Rezghi Rostami, B. Mashali","doi":"10.17230/AD-MINISTER.37.5","DOIUrl":"https://doi.org/10.17230/AD-MINISTER.37.5","url":null,"abstract":"For the time being, organizations throughout the world are in an environment that is constantly changing in various aspects including technological developments, customers’ preferences, emerging markets, and globalization. In this environment, the concept of agility, especially workforce agility is a valuable tool for organizations and can assist them considerably to cope with this situation. Given a substantial number of scholars have studied the concept of agility from the technical point of view up until now, and have neglected the human resource aspect, this study aims to, first of all, investigate the concept of workforce agility through a model incorporating drivers, practices, strategies advocating and stimulating the implementation of this concept and examine the relationships between these variables and second of all determine the results of implementing workforce agility system. The sample of the present study was selected from the staff and managers of the Ports and Maritime Organization of Iran, who had a bachelor's degree or higher and were working in the field of human resource management. Besides, we used a questionnaire to evaluate the variable. According to the findings, except for the relationship between drivers and implementation results all other relationships between drivers, practices, strategies, and results have been supported. ","PeriodicalId":42371,"journal":{"name":"AD-minister","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2020-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47588547","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}
Pub Date : 2020-12-01DOI: 10.17230/AD-MINISTER.37.1
Waddah Kamal Hassan Omer, Khaled Salmen Aljaaidi, Mohd 'Atef Md Yusof, M. Selamat
The aim of this study is to investigate the association between the characteristics of the board of directors and the likelihood that a company receives a modified audit opinion (as a measure of the quality of companies external financial reporting) in Malaysia. To test our hypotheses, we use the pooled cross-sectional logistic regression analysis for 136 firm-year observations listed on Bursa Malaysia over the period 2009-2011.The evidence we uncover is consistent with the hypotheses that companies with large board size and greater financial expertise of the board of directors are less possible to receive a modified audit opinion. The evidence offers by this study reinforces the listing rules of the Malaysian-Corporate-Governance Code and the requirements of the Bursa Malaysia Corporate-Governance-Guide, which consider the significance of the board of directors as an aspect of good corporate governance to its critical role in the Malaysian financial reporting process.
{"title":"The associations of board of directors’ characteristics with modified audit opinion","authors":"Waddah Kamal Hassan Omer, Khaled Salmen Aljaaidi, Mohd 'Atef Md Yusof, M. Selamat","doi":"10.17230/AD-MINISTER.37.1","DOIUrl":"https://doi.org/10.17230/AD-MINISTER.37.1","url":null,"abstract":"The aim of this study is to investigate the association between the characteristics of the board of directors and the likelihood that a company receives a modified audit opinion (as a measure of the quality of companies external financial reporting) in Malaysia. To test our hypotheses, we use the pooled cross-sectional logistic regression analysis for 136 firm-year observations listed on Bursa Malaysia over the period 2009-2011.The evidence we uncover is consistent with the hypotheses that companies with large board size and greater financial expertise of the board of directors are less possible to receive a modified audit opinion. The evidence offers by this study reinforces the listing rules of the Malaysian-Corporate-Governance Code and the requirements of the Bursa Malaysia Corporate-Governance-Guide, which consider the significance of the board of directors as an aspect of good corporate governance to its critical role in the Malaysian financial reporting process.","PeriodicalId":42371,"journal":{"name":"AD-minister","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46194210","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}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：