Research ArticleOpen accessPhrase in the titleCorporate Governance on the Corporate Characteristics-Managerial Accounting linkQuang Linh HuynhThe objective of this article attempts to investigate the intervening impact of corporate governance on the causal link between corporate characteristics and the application of managerial accounting, which has not been discussed and empirically investigated in the prior literature. A successful survey of 395 publicly listed firms in Vietnam offers experimental evidence that corporate characteristics indirectly contribute to the application … …American Journal of Applied Sciences, Vol. 14, Issue 5 · 24 May 2017 · 7,309 accessesView PDFCite
Research ArticleOpen accessPhrase in the titleThe Mutual Relationship Between Corporate Governance and Management Accounting: Which Occurs First?Quang Linh HuynhThis research focuses on the complicated relationship between Corporate Governance and Management Accounting. On the one hand, good corporate governance structure is a driving force of adopting management accounting techniques in business; on the other hand it is enhanced by the information derived from management accounting techniques. The mutual relationship between corporate governance structure and management accounting has been discussed … …American Journal of Applied Sciences, Vol. 12, Issue 6 · 24 Jul 2015 · 6,409 accessesView PDFCite
Research ArticleOpen accessPhrase in the titleBalanced Score Card Approach for Better Shari’ah Corporate GovernanceSheila Nu Nu Htay, Syed Ahmed SalmanIslamic financial institutions have emerged due to the non-Shari’ah compliant nature of conventional financial from interest, uncertainty, gambling and prohibited activities from the Islamic perspective. In order to achieve the mission of Shari’ah compliance, organizations such as Accounting and Auditing Organization for Islamic Financial Institutions, Islamic Financial Services Board and countries like Malaysia have provided Shari’ah governance guidelines. However, there … …American Journal of Applied Sciences, Vol. 10, Issue 12 · 23 Oct 2013 · 7,959 accessesView PDFCite
Research ArticleOpen accessIn the keywordsEffectiveness of Business Practices Related to Climate Change as a Driver for Improving Environmental PerformanceNaciti Valeria, Centorrino GiovannaThis study explores the relationship between business practices related to climate change and environmental performance. Using an international sample of analysis from 2013 to 2017, the paper examines how managerial incentives, public policy, disclosure, and responsibilities to executives on climate change, as corporate governance factors, affect a firm's environmental performance. By employing several regression analyses, our independent variables-incentives, public policy, … …American Journal of Applied Sciences, Vol. 19, Issue 1 · 7 Feb 2022 · 6,787 accessesView PDFCite
Research ArticleOpen accessIn the keywordsDisclosure Factors of Executive Managers Remuneration: A Probit ModelThemistokles Lazarides, Elektra PitoskaProblem statement: The study contributes to the literature that argues that the convergence trend of corporate governance systems is either nominal or hasn’t the impact that the advocates of this theory hypothesize. Approach: The objective of the study was to test this hypothesis the key issue of remuneration had been chosen to illustrate that the differences of corporate governance systems … …American Journal of Economics and Business Administration, Vol. 2, Issue 4 · 28 Nov 2010 · 7,623 accessesView PDFCite
Research ArticleOpen accessIn the keywordsIndian Banking: Value Creation for Competitive Advantage in the Global EnvironmentNishi S. Jain, N. Sanman JainProblem statement: How banking Sector will face the challenges posed by the global environment. The paper focuses on the competitive strategies of the banking sector and how the sector derives competitive advantage by adopting different strategies because the sector plays an important role in any economy. Approach: The study includes a descriptive research by collecting the information from different banks … …American Journal of Economics and Business Administration, Vol. 3, Issue 2 · 7 Apr 2011 · 6,743 accessesView PDFCite
Research ArticleOpen accessIn the keywordsAnalysis the Determinants of Corporate Philanthropy: A Case Study in the Jordanian Commercial BanksFaris Nasif AL-ShubiriProblem statement: Corporate philanthropy measurement has been the concern of many corporations who have tried to develop determinants for it. Hence, this study explores the determinants of corporate donations listed on ASE-index for 12 commercial banks over the four year period 2005-2008. Simple and multiple regression techniques have been used for gauging the determinants of corporate philanthropy after collecting data … …Journal of Social Sciences, Vol. 6, Issue 2 · 30 Jun 2010 · 8,430 accessesView PDFCite
Research ArticleOpen accessIn the abstractAn Analysis of the Influence of Ownership Structure, Investment, Liquidity and Risk to Firm Value: Evidence from IndonesiaMaryam Mangantar, Muhammad AliThe aims of this study is to determine the influence of ownership structure, investment, stock liquidity and risk stock to operating performance, Good Corporate Governance (GCG) and firm value on the manufacturing sector listed in Indonesian Stock Exchange (IDX). The research results are; the ownership structure have a positive significant effect to operating performance and the risk stock have a … …American Journal of Economics and Business Administration, Vol. 7, Issue 4 · 12 Nov 2015 · 8,007 accessesView PDFCite
Research ArticleOpen accessIn the abstractSTRATEGIC MANAGEMENT IN TIMES OF CRISISMaximilian GrohThis aim of this article is to identify unusual strategic-management matters in times of crisis. The research scope is strategic management processes, the characteristics of the processes and methods of strategic crisis management. The study reports research on the contemporary state of strategic crisis-management problems and provides an analysis of some theoretical and methodological principles. The analysis includes a classification … …American Journal of Economics and Business Administration, Vol. 6, Issue 2 · 27 Jun 2014 · 10,716 accessesView PDFCite
Research ArticleOpen accessIn the abstractIncome Statements Transparency and Firms' Characteristics of Companies Listed on the Bursa MalaysiaSazilah Mohd Saad, Syed Noh Syed Ahmad, Kamaruzaman Jusoff et al.Problem statement: This research was intended to contribute to the one of Corporate Governance mechanism on transparency and disclosure on the financial statements. Approach: As in the recent development of findings from Financial Statements Review Committee (FSRC) that company did not disclose of Material expenses and not classified accordingly. Results: This study provides an evidence for the transparency level on … …American Journal of Applied Sciences, Vol. 6, Issue 9 · 30 Sep 2009 · 7,527 accessesView PDFCite