Current Issue : January-March Volume : 2024 Issue Number : 1 Articles : 5 Articles
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. Examining the data of manufacturing firms listed on the Indonesia Stock Exchange during the 2014- 2018 period and employing the model developed by Roychowdhury (2006) to measure REM, the findings of this study indicate that independent directors positively affect REM practices, suggesting the under-performance of independent directors which may put minority shareholders at a disadvantage. The insight provided by these findings may be of important value to regulators and policy makers, especially in formulating future policies with regard to the role of independent directors in the two-tier board system adopted in Indonesia in order to improve good corporate governance....
Tanzania has continuously been faced with a shortage of edible oil as evidenced by the demand and supply gap for edible oil in the country. This study aimed at analyzing the factors affecting profitability of sunflower production among smallholder farmers in Dodoma Region, Tanzania. Multi-stage sampling was applied to select a total of 138 smallholder sunflower farmers in Kongwa District and Dodoma City in Dodoma region. A semi-structured questionnaire was used to collect data through face-to-face interviews. The study employed a Gross Margin Analysis to estimate the profit and then linear regression analysis to analyze the determinants of profit in the study area. The average Gross Margin of sunflower production was TZS 268,450. The results indicate further that experience, land size, household size, use of improved seeds, pests and disease control, land preparation, use of industrial fertilizer, and use of irrigation were significant in explaining the variation in profit level among sunflower producers in Dodoma region. Therefore, it can be concluded that the majority of the sunflower producers in the study are profit efficient as they use good agriculture practices. Therefore, the study recommends several measures to enhance the increase of sunflower production in the study area that includes: improving production skills through providing training on good agriculture practices, utilization of extension services and considering increasing the size of production which might boost the level of profit among sunflower producers in Dodoma region....
When one crisis attacks an SME, all efforts would be oriented to save it from being doomed. When two unsuspected crises outbreak, those efforts would be tripled, exhausted, and most of the time depleted. Luckily, after that, comes the joy of survival, a reward well-deserved! It is not every day that we hear about a pandemic twirled with a financial crisis. This is why, when those events had hit, most businesses were unaware that they would come out of this alive. Nevertheless, this is an opportunity to learn a valuable business lesson: survival strategies. Lebanon is a country that hugely depends on SMEs, and had been struggling with a financial collapse since October 2019, shortly before the pandemic had thundered. Left on their own in this ordeal, SMEs’ owners had to adopt either an autocratic leadership style or a participative one. This article explains them while adopting a quantitative approach to get to examine their effects on the Lebanese SMEs during crisis. The survey was conducted during October 2022 with twenty-two owners of students learning centers in Lebanon. This field was specifically selected because of its emerged necessity in strengthening students’ capabilities due to their reliance on distant learning for almost two years. The respondents were directly asked about their managing styles during this critical period. The results indicated that it is the situation itself that imposes which style is the best to be adopted....
Malaysia’s food truck industry has experienced remarkable growth, marked by creative culinary concepts and evolving business strategies. However, a noticeable gap exists in academic research exploring this emerging industry’s intricacies. This study aims to address this void, examining the relationship between perceived service quality in the food truck realm and its impact on customer loyalty, along with the potential for word-of-mouth marketing in the Malaysian setting. Service quality is undeniably crucial in today’s business landscape, impacting both service and product-oriented ventures. Food trucks, while primarily food-focused, also encompass service elements, particularly in customer interactions. Aspects like prompt service delivery can markedly shape customer experiences, influencing their decision to return or recommend the business. Though the hotel industry has seen significant research on service quality, smaller ventures such as street food outlets and food trucks are often overlooked. Yet, with the mounting competition in the food truck arena, there’s a pressing demand for these enterprises to enhance customer services for a strategic advantage. In essence, this research endeavors to deepen our understanding of how Malaysian consumers’ perceptions of food truck service quality influence their loyalty and propensity for word-of-mouth endorsements. The study casts light on the intricate ties between service quality perception, word-of-mouth referrals, and customer allegiance. Employing a quantitative method, data was collected from 500 regular food truck visitors in Kuala Lumpur. Initial results highlight a significant link between customers’ perceived service quality and their sustained loyalty. Intriguingly, word-of-mouth recommendations appear to moderate this connection....
The organization has evolved over time and therefore few have generated new theoretical approaches to analysis, which from the point of view of ontological and epistemological scholars have carried out in the organization. This situation has led to a proliferation of approaches or paradigms to explain it, since the organization as a complex phenomenon cannot be considered a well-defined theoretical phenomenon whose behavior obeys simple laws, but rather, according to field scholars, the organization is a phenomenon complex. The objective of this research proposal is to carry out an analysis of the studies on the organization through a historical journey that discovers what its evolution has been at an epistemological, methodological, and disciplinary level. In addition to proving that the vision of the classics of organization theory is still valid. The research method used was the documentary....
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