Pub Date : 2022-01-01DOI: 10.1504/ijmfa.2022.10046836
Kiki Khoifin, M. Marzuki, C. Jongsureyapart
{"title":"Reshaping Gender Quotas in Boardroom: Womens Participation and Accounting Conservatism in Indonesia","authors":"Kiki Khoifin, M. Marzuki, C. Jongsureyapart","doi":"10.1504/ijmfa.2022.10046836","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.10046836","url":null,"abstract":"","PeriodicalId":43684,"journal":{"name":"International Journal of Managerial and Financial Accounting","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66723682","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 : 2022-01-01DOI: 10.1504/ijmfa.2022.10045807
L. Koloszár, M. Rossi, Kamelia Assenova, G. Festa
{"title":"FINANCING STRUCTURE OF THE CORPORATE INVESTMENTS IN THE BULGARIAN ECONOMY","authors":"L. Koloszár, M. Rossi, Kamelia Assenova, G. Festa","doi":"10.1504/ijmfa.2022.10045807","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.10045807","url":null,"abstract":"","PeriodicalId":43684,"journal":{"name":"International Journal of Managerial and Financial Accounting","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66723064","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 : 2022-01-01DOI: 10.1504/ijmfa.2022.10047460
Zelalem Abay
{"title":"The signalling role of voluntary ESG assurance","authors":"Zelalem Abay","doi":"10.1504/ijmfa.2022.10047460","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.10047460","url":null,"abstract":"","PeriodicalId":43684,"journal":{"name":"International Journal of Managerial and Financial Accounting","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66723852","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 : 2022-01-01DOI: 10.1504/ijmfa.2022.10043070
Á. Dias, R. Costa, L. Pereira, Inês Cabrita, Rui Gonçalves, Rui Vinhas da Silva
{"title":"Mobile Banking: A Study on Adoption Stages Using Government Adoption Model (GAM) and the Role of Demographic Moderators","authors":"Á. Dias, R. Costa, L. Pereira, Inês Cabrita, Rui Gonçalves, Rui Vinhas da Silva","doi":"10.1504/ijmfa.2022.10043070","DOIUrl":"https://doi.org/10.1504/ijmfa.2022.10043070","url":null,"abstract":"","PeriodicalId":43684,"journal":{"name":"International Journal of Managerial and Financial Accounting","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66723206","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 : 2021-09-15DOI: 10.1504/ijmfa.2021.10041149
Amel Kouaib, Asma Bouzouitina, Anis Jarboui
This paper investigates the liaison between chief executive officer (CEO) psychological biases and corporate social responsibility (CSR). It uses a sample of 450 European real estate firm-year-observations indexed on STOXX Europe 600 Index from 2009 to 2018. To test the developed hypotheses, feasible generalised least square (FGLS) regression is applied. Findings suggest that CEOs' narcissism and overconfidence are significant factors in determining firms' incentives to undertake CSR activities. Further, it is found that an effective CG practices significantly moderates CEOs behaviour regarding corporate social responsibility engagement. The study's importance lies in the overview it provides of CSR performance in the European real estate industry. As corporate governance can have a major impact in CEOs' behaviour regarding corporate social responsibility, the author recommends firms to improve corporate governance in listed European real estate firms. Research on individual determinants of corporate social responsibility, especially psychological factors of top executives, is a field where progress is needed. This paper contributes to the existing literature with two empirical novelties: 1) providing a novel insight into CSR involvement using a sample of European real estate sector; 2) investigating the moderating effect of the corporate governance mechanisms in listed European real estate companies.
{"title":"Exploring the nexus between CEO psychological biases, corporate social responsibility and corporate governance: evidence from the European real estate companies","authors":"Amel Kouaib, Asma Bouzouitina, Anis Jarboui","doi":"10.1504/ijmfa.2021.10041149","DOIUrl":"https://doi.org/10.1504/ijmfa.2021.10041149","url":null,"abstract":"This paper investigates the liaison between chief executive officer (CEO) psychological biases and corporate social responsibility (CSR). It uses a sample of 450 European real estate firm-year-observations indexed on STOXX Europe 600 Index from 2009 to 2018. To test the developed hypotheses, feasible generalised least square (FGLS) regression is applied. Findings suggest that CEOs' narcissism and overconfidence are significant factors in determining firms' incentives to undertake CSR activities. Further, it is found that an effective CG practices significantly moderates CEOs behaviour regarding corporate social responsibility engagement. The study's importance lies in the overview it provides of CSR performance in the European real estate industry. As corporate governance can have a major impact in CEOs' behaviour regarding corporate social responsibility, the author recommends firms to improve corporate governance in listed European real estate firms. Research on individual determinants of corporate social responsibility, especially psychological factors of top executives, is a field where progress is needed. This paper contributes to the existing literature with two empirical novelties: 1) providing a novel insight into CSR involvement using a sample of European real estate sector; 2) investigating the moderating effect of the corporate governance mechanisms in listed European real estate companies.","PeriodicalId":43684,"journal":{"name":"International Journal of Managerial and Financial Accounting","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2021-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49355303","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 : 2021-09-15DOI: 10.1504/ijmfa.2021.10041151
I. Tlemsani
The Kingdom of Saudi Arabia (KSA) recently introduced a sweeping new package of social and economic reforms, setting the kingdom firmly on the path toward a diversified economic system. The purpose...
{"title":"Investigating Saudi Arabia's current account deficit","authors":"I. Tlemsani","doi":"10.1504/ijmfa.2021.10041151","DOIUrl":"https://doi.org/10.1504/ijmfa.2021.10041151","url":null,"abstract":"The Kingdom of Saudi Arabia (KSA) recently introduced a sweeping new package of social and economic reforms, setting the kingdom firmly on the path toward a diversified economic system. The purpose...","PeriodicalId":43684,"journal":{"name":"International Journal of Managerial and Financial Accounting","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2021-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48220872","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 : 2021-09-15DOI: 10.1504/ijmfa.2021.10041153
A. Kolte, Avinash Pawar, Balkrishan Sangvikar, Prasanna Sawant
The retail sector helps to create a place, time, and possession of utilities that have a tremendous impact on the economy and country. The prime objective of this paper is to assess the Indian reta...
{"title":"Financial assessment of the Indian retail sector: understanding the future direction of the industry","authors":"A. Kolte, Avinash Pawar, Balkrishan Sangvikar, Prasanna Sawant","doi":"10.1504/ijmfa.2021.10041153","DOIUrl":"https://doi.org/10.1504/ijmfa.2021.10041153","url":null,"abstract":"The retail sector helps to create a place, time, and possession of utilities that have a tremendous impact on the economy and country. The prime objective of this paper is to assess the Indian reta...","PeriodicalId":43684,"journal":{"name":"International Journal of Managerial and Financial Accounting","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2021-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49157127","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 : 2021-07-01DOI: 10.1504/ijmfa.2021.116220
G. Festa, S. Chirico, Jamel Chouaibi, R. Civitillo
Risk management is fundamental in healthcare organisations at both the institutional (organisations) and sectorial (health) levels, not only as an operational technique but also as part of a managerial model. Thus, it is essential to highlight the strategic importance of the cultural impact, both clinically and financially, of correct risk integration between professional and organisational functioning. This research presents a case study of the Casa di Cura Tortorella S.p.a. (Salerno, Italy), which adopted a unique solution to handle logistical risks concerning medicines that have the potential to lead to dangerous confusions due to their similar names, dosages, packaging, and other elements (i.e., look-alike, sound-alike [LASA] drugs). Using the case study technique, the investigation highlights that the adoption of an operational mechanism for risk management, although useful, is limited if it is not supported by thorough training (for every operator) and a new organisational and cultural role, i.e., 'nursing team leaders', with responsibility for coordination and reporting, and has direct and indirect impacts on the financial performance of healthcare organisations.
风险管理在机构(组织)和部门(健康)层面都是医疗保健组织的基础，不仅作为一种操作技术，而且作为管理模式的一部分。因此，必须强调在临床和财务上正确整合专业和组织功能之间的风险的文化影响的战略重要性。本研究介绍了Casa di Cura Tortorella s.p.a.(意大利萨莱诺)的案例研究，该公司采用了一种独特的解决方案来处理与药品有关的物流风险，这些药品由于其相似的名称、剂量、包装和其他因素(即外观相似、发音相似[LASA]药物)而有可能导致危险的混淆。使用案例研究技术，调查强调了风险管理操作机制的采用，虽然有用，但如果没有全面的培训(对每个操作员)和新的组织和文化角色(即“护理团队领导”，负责协调和报告)的支持，则会受到限制，并对医疗保健组织的财务绩效产生直接和间接的影响。
{"title":"Cultural approach to healthcare risk management - an Italian experience with look-alike, sound-alike drugs","authors":"G. Festa, S. Chirico, Jamel Chouaibi, R. Civitillo","doi":"10.1504/ijmfa.2021.116220","DOIUrl":"https://doi.org/10.1504/ijmfa.2021.116220","url":null,"abstract":"Risk management is fundamental in healthcare organisations at both the institutional (organisations) and sectorial (health) levels, not only as an operational technique but also as part of a managerial model. Thus, it is essential to highlight the strategic importance of the cultural impact, both clinically and financially, of correct risk integration between professional and organisational functioning. This research presents a case study of the Casa di Cura Tortorella S.p.a. (Salerno, Italy), which adopted a unique solution to handle logistical risks concerning medicines that have the potential to lead to dangerous confusions due to their similar names, dosages, packaging, and other elements (i.e., look-alike, sound-alike [LASA] drugs). Using the case study technique, the investigation highlights that the adoption of an operational mechanism for risk management, although useful, is limited if it is not supported by thorough training (for every operator) and a new organisational and cultural role, i.e., 'nursing team leaders', with responsibility for coordination and reporting, and has direct and indirect impacts on the financial performance of healthcare organisations.","PeriodicalId":43684,"journal":{"name":"International Journal of Managerial and Financial Accounting","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2021-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41524731","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 : 2021-07-01DOI: 10.1504/IJMFA.2021.116216
Giorgio Mion, A. Bonfanti, F. Simeoni, C. L. Adaui
Non-profit organisations, in particular long-term care organisations, have faced several challenges arising from the COVID-19 pandemic. Long-term care organisations have had to meet these challenge...
{"title":"Rethinking occupational welfare policies in long-term care organisations during the COVID-19 pandemic: an organisational ethics approach","authors":"Giorgio Mion, A. Bonfanti, F. Simeoni, C. L. Adaui","doi":"10.1504/IJMFA.2021.116216","DOIUrl":"https://doi.org/10.1504/IJMFA.2021.116216","url":null,"abstract":"Non-profit organisations, in particular long-term care organisations, have faced several challenges arising from the COVID-19 pandemic. Long-term care organisations have had to meet these challenge...","PeriodicalId":43684,"journal":{"name":"International Journal of Managerial and Financial Accounting","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2021-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45766911","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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