Pub Date : 2024-09-03DOI: 10.1080/23311975.2024.2396540
Eny Maryanti, Wiwiek Dianawati
This study examines the moderating role of business environmental uncertainty in the relationship between the ownership structure and firm performance of companies listed on the Indonesia Stock Exc...
{"title":"Ownership structure and performance: how does business environmental uncertainty matter?","authors":"Eny Maryanti, Wiwiek Dianawati","doi":"10.1080/23311975.2024.2396540","DOIUrl":"https://doi.org/10.1080/23311975.2024.2396540","url":null,"abstract":"This study examines the moderating role of business environmental uncertainty in the relationship between the ownership structure and firm performance of companies listed on the Indonesia Stock Exc...","PeriodicalId":47083,"journal":{"name":"Cogent Business & Management","volume":"32 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2024-09-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142227013","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 : 2024-09-03DOI: 10.1080/23311975.2024.2396534
Widhayani Puri Setioningtyas, Zita Júlia Fodor, Anna Dunay
This study delves into the potential role of psychological capital (PsyCap) on social psychology (SocPsych) within the realm of supply chain management (SCM). By exploring dimensions such as trust,...
{"title":"The potential of psychological capital: a review of its impact on social psychology in enhancing supply chain management in endemic era","authors":"Widhayani Puri Setioningtyas, Zita Júlia Fodor, Anna Dunay","doi":"10.1080/23311975.2024.2396534","DOIUrl":"https://doi.org/10.1080/23311975.2024.2396534","url":null,"abstract":"This study delves into the potential role of psychological capital (PsyCap) on social psychology (SocPsych) within the realm of supply chain management (SCM). By exploring dimensions such as trust,...","PeriodicalId":47083,"journal":{"name":"Cogent Business & Management","volume":"8 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2024-09-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142213083","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 : 2024-09-02DOI: 10.1080/23311975.2024.2397559
Vipin Vihari Ram Tripathi, Manish Kumar Srivastava, Rukmani Jaiswal, Thakur Digbijay Singh, Amgad S. D. Khaled
The unprecedented growth in e-commerce has brought forward a new paradigm in consumer behaviour and the strategic approach businesses take in reaching and retaining customers. The influence of mark...
{"title":"Marketing logistics and consumer behaviour: an empirical study on Indian e-shoppers","authors":"Vipin Vihari Ram Tripathi, Manish Kumar Srivastava, Rukmani Jaiswal, Thakur Digbijay Singh, Amgad S. D. Khaled","doi":"10.1080/23311975.2024.2397559","DOIUrl":"https://doi.org/10.1080/23311975.2024.2397559","url":null,"abstract":"The unprecedented growth in e-commerce has brought forward a new paradigm in consumer behaviour and the strategic approach businesses take in reaching and retaining customers. The influence of mark...","PeriodicalId":47083,"journal":{"name":"Cogent Business & Management","volume":"101 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2024-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142213090","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 : 2024-08-31DOI: 10.1080/23311975.2024.2397563
Hsiu-Chia Ko, Shun-Yuan Ho
Consumer demands have recently shifted toward an efficient shopping experience, which is a process that minimizes the time, money, effort, and cognitive load required by consumers to make purchase ...
{"title":"Continued purchase intention in live-streaming shopping: Roles of expectation confirmation and ongoing trust","authors":"Hsiu-Chia Ko, Shun-Yuan Ho","doi":"10.1080/23311975.2024.2397563","DOIUrl":"https://doi.org/10.1080/23311975.2024.2397563","url":null,"abstract":"Consumer demands have recently shifted toward an efficient shopping experience, which is a process that minimizes the time, money, effort, and cognitive load required by consumers to make purchase ...","PeriodicalId":47083,"journal":{"name":"Cogent Business & Management","volume":"8 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2024-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142213088","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 : 2024-08-31DOI: 10.1080/23311975.2024.2396537
Noor Joudeh, Saher Aqel
This study explores the influence of audit firm and audit committee (AC) characteristics on the extent of reporting of key audit matters (KAMs) in the audit report of firms listed on the Palestine ...
{"title":"Do audit firm and audit committee characteristics influence the reporting of key audit matters? Evidence from Palestine","authors":"Noor Joudeh, Saher Aqel","doi":"10.1080/23311975.2024.2396537","DOIUrl":"https://doi.org/10.1080/23311975.2024.2396537","url":null,"abstract":"This study explores the influence of audit firm and audit committee (AC) characteristics on the extent of reporting of key audit matters (KAMs) in the audit report of firms listed on the Palestine ...","PeriodicalId":47083,"journal":{"name":"Cogent Business & Management","volume":"25 3 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2024-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142213220","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 : 2024-08-31DOI: 10.1080/23311975.2024.2396042
Muhammad Arsalan Khan, Heru Tjaraka
This research investigates the impact of tax justice perception and tax understanding on the compliance of Small and Medium-sized Enterprises (SMEs) with government regulation Number 55, 2022, in S...
本研究调查了税收正义感和税收理解对中小企业（SMEs）遵守2022年第55号政府法规的影响。
{"title":"Tax justice and understanding: MSME compliance with Tax Regulation No. 55/2022 in Surabaya, Indonesia","authors":"Muhammad Arsalan Khan, Heru Tjaraka","doi":"10.1080/23311975.2024.2396042","DOIUrl":"https://doi.org/10.1080/23311975.2024.2396042","url":null,"abstract":"This research investigates the impact of tax justice perception and tax understanding on the compliance of Small and Medium-sized Enterprises (SMEs) with government regulation Number 55, 2022, in S...","PeriodicalId":47083,"journal":{"name":"Cogent Business & Management","volume":"8 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2024-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142213099","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 : 2024-08-30DOI: 10.1080/23311975.2024.2395434
Diamantina Amélia Parckings Tauro Cumbana, José Biléu Ventura
Audit is an important instrument that organizations used to prevent the occurrence of frauds along the years. Investigations in the field of audit are increasing, however, none of them presents qua...
{"title":"Transformation and overview of audit in past 20 years: a bibliometric analysis","authors":"Diamantina Amélia Parckings Tauro Cumbana, José Biléu Ventura","doi":"10.1080/23311975.2024.2395434","DOIUrl":"https://doi.org/10.1080/23311975.2024.2395434","url":null,"abstract":"Audit is an important instrument that organizations used to prevent the occurrence of frauds along the years. Investigations in the field of audit are increasing, however, none of them presents qua...","PeriodicalId":47083,"journal":{"name":"Cogent Business & Management","volume":"282 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2024-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142213087","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 : 2024-08-30DOI: 10.1080/23311975.2024.2396547
Abdulwahab Mujalli, Mohammad Jibran Gul Wani, Ahmed Almgrashi, Irfan Ahmed, Nasser Asiri
We empirically investigated the effect of international financial reporting standards (IFRS) and institutional quality (IQ) on economic growth in the GCC region. We used panel data collected over 2...
{"title":"The influence of IFRS and institutional quality on economic growth: empirical evidence in the GCC countries using panel ARDL analysis","authors":"Abdulwahab Mujalli, Mohammad Jibran Gul Wani, Ahmed Almgrashi, Irfan Ahmed, Nasser Asiri","doi":"10.1080/23311975.2024.2396547","DOIUrl":"https://doi.org/10.1080/23311975.2024.2396547","url":null,"abstract":"We empirically investigated the effect of international financial reporting standards (IFRS) and institutional quality (IQ) on economic growth in the GCC region. We used panel data collected over 2...","PeriodicalId":47083,"journal":{"name":"Cogent Business & Management","volume":"93 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2024-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142213089","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 : 2024-08-30DOI: 10.1080/23311975.2024.2396543
Ummar Faruk Saeed, Rabiatu Kamil, Ishmael Wiredu
This study investigates the effect of ownership structure (OS) and financing decisions (FD) on environmental accounting disclosure (EAD), considering the moderating role of technological innovation...
{"title":"The moderating role of technological innovation on ownership structure, financing decisions and environmental accounting disclosure","authors":"Ummar Faruk Saeed, Rabiatu Kamil, Ishmael Wiredu","doi":"10.1080/23311975.2024.2396543","DOIUrl":"https://doi.org/10.1080/23311975.2024.2396543","url":null,"abstract":"This study investigates the effect of ownership structure (OS) and financing decisions (FD) on environmental accounting disclosure (EAD), considering the moderating role of technological innovation...","PeriodicalId":47083,"journal":{"name":"Cogent Business & Management","volume":"6 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2024-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142213092","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 : 2024-08-30DOI: 10.1080/23311975.2024.2392182
Deepa Sharma, Suman Chakraborty
This study aims to analyse the relationship between Corporate Social Responsibility (CSR) and Corporate Financial Performance (CFP) of Indian firms with the moderating role of CSR strategic integra...
{"title":"Corporate social responsibility and financial performance: does CSR strategic integration matter?","authors":"Deepa Sharma, Suman Chakraborty","doi":"10.1080/23311975.2024.2392182","DOIUrl":"https://doi.org/10.1080/23311975.2024.2392182","url":null,"abstract":"This study aims to analyse the relationship between Corporate Social Responsibility (CSR) and Corporate Financial Performance (CFP) of Indian firms with the moderating role of CSR strategic integra...","PeriodicalId":47083,"journal":{"name":"Cogent Business & Management","volume":"37 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2024-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142213098","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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