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Copyright of Accounting & Financial Studies Journal is the property of Republic of Iraq Ministry of Higher Education & Scientific Research (MOHESR) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The purpose of this study was to study the impact of ISO 9001 on the main factors of the sustained success of companies. A background theoretical study was conducted on sustained success factors and the impacts of ISO 9001 implementation on companies' performance. Then, the impacts of ISO 9001 on industrial companies in Turkey were identified and validated through questionnaires and interviews. The study revealed that all the SSFs were positively influenced by ISO 9001. Despite the contradictions in the literature, the study shows ISO 9001 has a positive effect on the innovative ability of these companies and a clear positive effect on adopting spiritual values. But ISO 9001 does not support a shift toward a less bureaucratic culture. This study was limited by the difficulty of distinguishing the findings based on the sectors and sizes of the companies. Although the findings could cover all areas, this research was only conducted in industrial companies based in Turkey. At the time of undertaking the current study, there are no empirical studies on the effect of ISO 9001 on the SSFs; in this study, the effect of ISO 9001 implementation on these factors was practically validated. [ABSTRACT FROM AUTHOR]

Analysing the financial performance of companies involves examining various aspects of a company’s financial activity, including profitability, liquidity, solvency, rate of return, cash flow and debt ratio. Beside the detailed information on the financial situation of a company, the financial performance analysis can help assess a company’s potential, including its ability to meet its financial goals. The present paper performs examining of annual financial reports of three companies from pharmaceutical sector from Romania and analysing key financial indicators during three years: ante-pandemic, pandemic, post-pandemic. The crisis generated by the COVID-19 pandemic has directly influenced all economic sectors worldwide, in most cases in a negative sense. At the opposite pole, the pharmaceutical industry had the opportunity to expand and improve its performance, as a result of the constant market need for medicines and medical devices. The financial performance analysis of the three most important pharmaceutical companies from Romania provides detailed information on financial situation of these companies. The paper underlines the importance of the analysis for making investment, management and strategic decisions, but also to identify trends and risks and assess the companies’ ability to meet their goals, presiding at the same time measures for long-term business expansion in a post-pandemic environment.

Corporate earnings management is an essential issue in business entities. The fact reveals that users of financial statements are more focused on what is stated in the financial statements rather than how the profit process is obtained. This study analyzes and shows the factors influencing company earnings management in the Jakarta Islamic Index (JII) for the 2016-2020 period. Company performance is used as an intervening variable. This research uses a quantitative approach with secondary data in the form of panel data. The research population is all companies in the Jakarta Islamic Index (JII) for the 2016-2020 period, namely 30 companies. The sampling technique is purposive sampling, and 13 company samples were obtained. Data analysis technique using multiple linear regression and path analysis. The results showed that the independence of the audit committee, audit committee meetings, and company size positively and significantly affect earnings management. The audit committee size does not affect earnings management. Audit committee independence, audit committee size, and audit committee meeting do not affect company performance. Firm performance cannot mediate the effect of audit committee independence, size, and meetings on earnings management. This research can complement existing theory and be a reference for companies in improving performance and earnings management.

Current research purpose to analyze and explain the influence of environmental uncertainty on competitiveness and fishery company performance, then also aims to examine the mediating role of competitiveness. This research uses a quantitative approach, with data collection using questionnaires. The sampling in this study was determined based on criteria represented by 3 people at the management level of 19 fishing companies (i.e. directors, operational managers, and supervisors), thus a total sample of 57 managers in the fisheries company. Data analysis and hypothesis testing in this current research using generalized Structured Component Analysis (GSCA). Research findings indicate a positive and significant influence between environmental uncertainty on competitiveness and fishery company performance. Similarly, the competitiveness has a positive and significant effect on fishery company performance. Lasty, competitiveness has a role as partial mediation of the influence environmental uncertainty toward fishery company performance. The practical implications of the results of this study are the importance of fishing companies to adapt to environmental uncertainties in order to create competitiveness and improve company performance.

Women have been associated with more proactive cognitive processing [...]

For some organizations, the rapid pace of economic growth, the digital revolution, and the globalization of business meant creating or acquiring intangible assets. These assets have grown in significance for determining a company's global value and for promoting economic prosperity, while also serving as a catalyst for the creation of added value. In this way, drawing on specialized literature, the article's aim is to pinpoint and compile the primary problems that occur when an economic entity's market value surpasses its accounting value, Additionally, we want to draw attention to the primary connections that exist between intangible assets, market value, and entity performance. In this respect, only those studies that focused on the valuation of intangible assets in relation to various concepts (competitive advantage, firm value, firm performance, innovative processes, corporate governance, etc.) have been selected, all these studies being undertaken at the level of listed or unlisted entities at national level. This study shows that important internally generated intangible assets (goodwill, intellectual capital, brand etc.) are not well understood, identified, managed, or consistently reported within an entity in Romanian annual financial reports.

One of the most popular methods to measure the performance and success of the company has become the economic value added. EVA supports strategic planning, and management can measure and evaluate performance at the division level. Through it, you can find results that are important not only for the company's management and the owners but also for the company's shareholders. For businesses in the market, it is essential to measure and evaluate the performance of the business, as they are exposed to the risk of competition and, of course, pressure from the environment. However, many companies are underestimating this measurement due to time-consuming and evaluating business performance based on financial statements. Therefore, they can only assess traditional indicators, often insufficient to determine the company's performance. The paper aims to inform readers about all necessary information related to the EVA method and draw the calculation on a specific example. We have determined the application of the method to a particular company as our primary goal. Therefore, we can get information on the performance of the selected company. The applied values and data are further applied and interpreted, which results in how the company manages its assets and how it can continue to improve its performance.

Copyright of Industria Textila is the property of Institutul National de Cercetare-Dezvoltare pentru Textile si Pielarie and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Numerous studies continue to debate the financial benefits of employing the Baldrige Excellence Measurement Model (BEM) for a business. This paper aims to explore this issue by studying the implementation of BEM in Indonesian State-Owned Enterprises (SOEs) in 2013e2019 (t). More specifically, we analyze the relationship between the BEM in the current year (t) and the financial performance in the previous year (2012e2018/t-1) and the following year (2014e2020/tþ1) using non-financial performance as a mediating variable. This method is intended to discover whether measuring the results for the current year considers the company's performance from the previous year and stimulates progress in the following year. This quantitative study is based on a sample of 174 firms and 3654 observational data points. Employing partial least squareepath modeling (PLS-PM), we find that BEM deployment is strongly related to non-financial performance as measured by corporate social responsibility activities, customer satisfaction, workforce quality, and total productivity. Nevertheless, this relationship does not predict financial success for the company, as measured by profitability, financial leverage risk, and shareholder return. Other findings indicate that the BEM on SOEs is not implemented properly, as evidenced by an unbalanced weight score between financial and non-financial performance, nonindependent examiners, and political interests at the leadership level. Hence, SOEs are unlikely to gain financially from BEM deployment. A more specific explanation is presented in the discussion and implication sections. [ABSTRACT FROM AUTHOR]

Copyright of Riwayat: Educational Journal of History & Humanities is the property of Riwayat: Educational Journal of History & Humanities and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Riwayat: Educational Journal of History & Humanities is the property of Riwayat: Educational Journal of History & Humanities and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose -- This study aims to analyze the effects of ethical leadership and adhocratic culture on company performance, with innovative work behavior serving as a mediating factor. Method -- This study employed a quantitative approach, with permanent employees from the Social Security Agency on Health (BPJS) company as survey respondents, constituting 70% of the sample. The sampling technique utilized purposeful saturation sampling. Validity and dependability of the outer model were evaluated using SmartPLS. The hypotheses were tested using the output of the SmartPLS inner model. Result -- We found that ethical leadership and innovative work behavior have a significant influence on company performance. However, our analysis suggests that adhocratic culture does not exert a significant impact on company performance. In terms of the relationship between ethical leadership, adhocratic culture, and innovative work behavior, we observed that both ethical leadership and adhocratic culture play an important role in shaping innovative work behavior. However, our findings indicate that innovative work behavior does not serve as a positive and substantial mediator between ethical leadership and company performance. Similarly, we found that innovative work behavior does not act as a positive and substantial mediator between adhocratic culture and company performance. Contribution -- This study makes an academic contribution by revealing the specific impacts of ethical leadership and adhocratic culture on company performance, highlighting the importance of ethical leadership and innovative work behavior. [ABSTRACT FROM AUTHOR]

Copyright of Jurnal Locus: Penelitian dan Pengabdian is the property of Riviera Publishing and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose: Although research analyzing the consequences of salesperson social media use in driving sales behaviors and performance outcomes has proliferated in the recent past, there are significant research gaps in the domain. Grounded in task-technology fit theory, this paper aims to propose a conceptual framework that integrates between previously disjointed areas of research and analyzes the relationships between salesperson social media use, brand awareness, creativity, manager empowerment and company performance. Design/methodology/approach: Survey responses were collected from a multi-industry sample of 158 business-to-business salespeople. Structural relationships were tested using partial least squares structural equation modeling. Findings: The analysis shows that salesperson social media use positively affects brand awareness. The relationship between social media and brand awareness is magnified with the increase in salesperson creativity. Findings also show that manager empowerment increases salesperson creativity. Finally, brand awareness positively affects company performance. Practical implications: Sales organizations should focus on developing digital strategies, especially focusing on salesperson social media use to enhance company's brand awareness, which in turn increases company performance. Moreover, sales managers should also follow empowering leader behaviors to enhance creativity. Originality/value: The authors amalgamate salesperson social media use literature and branding literature by proposing salesperson social media use's positive effects on brand awareness. This study also expands the knowledge by exploring the moderating effect of individual-level variables such as salesperson creativity on driving the effects of salesperson social media use. [ABSTRACT FROM AUTHOR]

The study aimed to reveal the impact of applying comprehensive production maintenance on company performance in small and medium industrial Malaysian companies. The descriptive analytical secondary data was utilised as a tool for gathering data from 135 companies as a sample from 2009 to 2017, and after conducting the analysis of the data and testing the hypotheses, the study reached a number of results among them. There is a positive significant effect of the application of comprehensive productivity maintenance on company performance in in the small and medium industrial companies. Therefore, this study recommended that the total productive maintenance is a system that is also valuable for quality administration and safety administration in rapports of keeping the integrity of equipment and operating approaches. The study recommended giving more attention to the management of the industrial companies. [ABSTRACT FROM AUTHOR]

Firm value is a condition the company has achieved, which is reflected in its share price and gains investors' trust for all its achievements. This study examines the effect of intellectual capital and corporate governance on firm value and tests whether company performance can mediate the relationship between intellectual capital and corporate governance on firm value. The population in this study are all banking companies listed on the Indonesia Stock Exchange in 2015-2019. The sample was determined using a purposive sampling technique with certain criteria so that 26 companies were selected as samples with a total data of 130 companies. The analysis technique in this study is path analysis using Structural Equation Modeling based on Partial Least Square. The study results show that intellectual capital and corporate governance affect company performance. Intellectual capital does not affect firm value. Company performance and corporate governance affect firm value. Furthermore, company performance can mediate the relationship between intellectual capital and firm value but does not mediate the relationship between corporate governance and firm value. [ABSTRACT FROM AUTHOR]

Companies need the role of Information Management Systems and Technology to provide convenience for Companies to transform data in an organized manner and implement the goals and objectives of their business strategy, namely increasing revenue, increasing reliability, reducing costs, and focusing on customers. PT XYZ, whose business processes are computerized but have yet to be optimal and integrated, has yet to be able to provide optimal support to improve the Company's performance. The standard method used in this analysis is to utilize Togaf ADM Frame. This research was conducted to produce an enterprise architecture plan through the steps in the Togaf ADM blueprint starting from Introduction, Management Requirements, Vision Design, Business Design, Information Management System Design, and Technology Design to Opportunities and Solutions. This study produces a System/IT blueprint that provides an enterprise architecture plan to address existing problems with a solution plan delivered on a modular framework, integrated systems, policy alignment, and service focus. [ABSTRACT FROM AUTHOR]

This study investigates the impact of corporate governance (CG) and sustainable development goals (SDGs) practices on financial markets and company performance in Malaysia compared to developed countries like the United States, United Kingdom, Canada, and Singapore. The study uses panel data regression models to analyse the impact of CG and SDG adoption on stock return, volatility, investor sentiment, profitability, liquidity, and solvency from 2017 to 2021. The findings show that CG and SDG practices have a positive impact on financial market and company performance in both developed and developing countries. However, the strength and specific variables of the relationship differ depending on the country context. In developed countries, board responsibilities, remuneration, engagement with stakeholders, SDG4 (Quality Education), and SDG10 (Reduce Inequalities) are positively associated with stock return. In contrast, audit committee effectiveness and SDG8 (Decent Work and Economic Growth), SDG11 (Sustainable Cities and Communities), and SDG13 (Climate Action) are significant in Malaysia and Singapore. The study emphasizes the significance of context-specific factors in determining the effect of CG and SDG practices on financial market and company performance. It recommends Malaysia learn from developed countries' best practices and adopt a tailored approach to implementation based on its country context. [ABSTRACT FROM AUTHOR]

The article describes the concept of self-management, analyzes the role of modern information technologies in the company's efficiency, compares mobile applications for management, defines requirements for a mobile application for self-management, and creates a concept of a mobile application for a manager. Recently, the importance of self-management research has been growing in Ukraine. This becomes especially relevant due to the crisis situation in the economy and the lack of traditional management in our country. This problem attracts a lot of attention. Progressive companies increasingly attach importance to the creative potential and initiative of each employee, which contributes to a deeper study of psychological and sociological aspects of management and promotes the development of self-management as a new direction of management. A mobile application is, in fact, a business in a phone. With the help of special mobile applications, the manager receives all the necessary information about current affairs in the company, the performance of tasks by employees and personal planned tasks. The field of mobile applications for business will always be relevant and have the potential for development. For example, artificial intelligence can be integrated into a mobile application in the future. Modern information technologies can significantly simplify the manager's work in the process of managing the company and the process of self-management. With the help of a mobile device with special software, a modern manager can receive information about the level of satisfaction with the work of employees. The manager also receives consolidated information about the state of the company's activities and basic performance indicators. Based on the indicators, the manager can make certain decisions and immediately in the program itself set a task for specific employees to perform. The proposed mobile application concept will allow the manager to combine company management with self-management and employee management. The manager will be able to monitor the performance indicators of employees and the company in general and, if necessary, adjust activities in order to increase the efficiency of the company's activities. [ABSTRACT FROM AUTHOR]

The research paper aims to bring into discussion the theoretical approaches of corporate governance but also to identify, through specialized literature, the existing relationships between corporate culture and the governance process improvement as well as the effects of management's orientation towards innovation in terms of organizational culture in the development of effective corporate governance systems, based on generally accepted rules or principles. The study highlights the complexity of governance, as a result of innovative business models capable of integrating economic, social, cultural, ethical pillars and to generate for stakeholders a unitary information systems. The balance mandatory for organizations to optimally fulfill the set objectives can be achieved all the more easily as corporate responsibility becomes part of the thinking of all members of the organization and responsibility and accountability towards all stakeholders is directed from the inside out. [ABSTRACT FROM AUTHOR]

Research has shown that innovativeness is a key factor in business performance. However, the link between innovativeness and organisational performance and the role of environmental dynamism are still being debated. This study thus sought to analyse the moderating effect of the dynamism of the business environment in the relationship between innovativeness and performance of manufacturing companies. In order to do this, a questionnaire was distributed to 344 owners and managers of manufacturing companies operating in the north-eastern Democratic Republic of Congo. One hundred and seventy-eight of these questionnaires were returned and used to test the study's hypotheses. The study used an ordinary least squares (OLS) regression under the hierarchical regression analysis approach. The results confirm the positive and significant effect of innovativeness on company performance. On the other hand, results indicate that business environmental dynamism has a direct positive and significant effect on company performance. However, the dynamism of the business environment negatively influences the relationship between innovativeness and company performance. Based on these results, recommendations and further research perspectives are suggested. [ABSTRACT FROM AUTHOR]

This study examines the NSE 500 Index in India from 2012 to 2020 and finds that the Total Income from Related Party Transactions (RPTs) has a significant negative effect on business performance. Furthermore, company performance was not significantly affected by the total expenses and total income from RPTs. Furthermore, this study investigated the moderating impacts of Total Assets on the influence of RPTs on firm performance. This study is one of the early investigations of the characteristics of RPTs and their influence on business performance. [ABSTRACT FROM AUTHOR]

The purpose of this study is to examine the moderating role of competitive strategies (CS) in the relationship between HRM practices and company performance (CP). Although the existing literature adequately addresses HRM practices and CS, there is limited empirical evidence linking internal resources and strategies with CP. Therefore, using the contingency approach, this study uncovers the role of CS in realizing the potential impact of HRM practices on CP. The data used to test, explore, and develop the moderating role of CS were collected from 157 manufacturing companies and analyzed using hierarchical linear regression. The results show a positive effect of HRM practices and CS on CP. The results also show that cost leadership strategy and differentiation strategy moderate the relationship between HRM practices and CP. The theoretical and managerial implications of these results are discussed.

With the increase of social capital, the business of companies is prosperous. Otherwise, many challenges will be placed on the way of companies' success to retain customers, including solutions for organizations to gain competitive advantage, create and increase processes of knowledge absorption capacity in the organization, knowledge absorption capacity is the basis for increasing organizational knowledge. It is also attracting new knowledge in order to achieve organizational goals and also providing creative solutions to solve organizational problems. Therefore, in this research, the mediating role of knowledge management in the effect of social capital and absorption capacity on the company's financial performance is investigated. This research is descriptive-correlation type. The statistical population of this research consists of managers and employees of financial companies; 150 members of the sample were randomly selected and the questionnaires were completed. The data were analyzed using spss software and partial least squares method and SmartPLS software. were analyzed. Examining the results of this research showed that social capital has an effect on knowledge management and absorption capacity and does not affect the company's performance, also absorption capacity has a significant effect on knowledge management and company performance, and knowledge management also has a significant effect on company performance; In addition, knowledge management was able to mediate the relationship between social capital, absorptive capacity and company performance.

The brand, as a relational capital segment,, represents the intangible assets. Not only influencing the company performance, the value of the brand determines the future growth and development. This paper presents a comparative literature review, which provides a basis for creating a framework of the most valuable marketing measures for brand evaluation. Marketing metrics are selected on certain criteria, which are determined by the marketing managers. The results presented in this paper should indicate the effects on the company performance from the correct selection of marketing indicators for brand evaluation. After reviewing the theoretical achievements in the field of brand metrics, the paper presents the most important set of measures, with the greatest impact on company performance. Also, the brand balanced scorecard is explained, together with examples of balanced scorecards of certain companies. Finally, the implications of brand metrics on the company's performance are presented.

Copyright of Journal of Universal Excellence (JUE) / Revija za Univerzalno Odličnost (RUO) is the property of Fakulteta za Organizacijske Studije v Novem mestu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose: Marketing and brand managers are under more pressure than ever before to demonstrate the impact of the managers' strategies and actions on company value, especially in an emerging market. In this context, the authors investigate the relationship between brand equity and company performance using the rankings of most valued brands from Brand Finance (BF), Brand Analytics (BZ) and Interbrand (IB). Design/methodology/approach: The authors use used a panel from the period between 1990 and 2018 (29 years), consisting of a sample of 689 companies with shares traded in an emerging market representing 7,970 observations with unbalanced data. The authors applied a dynamic Differences-in-Differences Ordinary Last Squares (DID OLS) method. Findings: The main finding of this study is that brands ranked as valuable significantly increased the brands' companies' intangible assets, return on assets, free cash flow (FCF) and market value. Research limitations/implications: The present study helps brand and marketing managers show to chief executive officers (CEOs) and shareholders the importance of brand development. In addition, valuable brand companies of an emerging market may represent an interesting opportunity for market investors. Originality/value: This study contributes to the marketing literature, addressing the fields of marketing and finance, by analyzing the performance of companies separately over a long period, with different metrics, an unconventional model in the marketing area and different rankings of valuable brand names. [ABSTRACT FROM AUTHOR]

The primary objective of this research is to examine the influence of Strategic Digital Orientation and Dynamic Digital Capabilities on Company Performance while considering the mediating factors of Company Readiness and Digital Innovation. The study employs a quantitative methodology characterised by descriptive and confirmatory elements. The analytical technique employed in this study is Structural Equation Modelling (SEM) using AMOS 24. The results of this study demonstrate a noteworthy and statistically significant impact of Strategic Digital Orientation and Dynamic Digital Capabilities on Company Readiness, Digital Innovation, and Company Performance. Nevertheless, the analysis does not reveal any noteworthy impact of Company Readiness on Digital Innovation. The findings of the study also demonstrate a statistically significant and positive correlation between Strategic Digital Orientation and Company Performance, with Digital Innovation serving as a mediating factor. However, the research does not identify a statistically significant mediating impact of Company Readiness on the association between Strategic Digital Orientation and Digital Innovation, as well as between Dynamic Digital Capabilities and Digital Innovation. Furthermore, it is observed that Digital Innovation does not exert a substantial mediating influence on the association between Dynamic Digital Capabilities and Company Performance. It is imperative to acknowledge that this study possesses specific constraints. The analysis lacks consideration of external variables, variations in scale, and sectoral diversification of companies. Additionally, the sample size is restricted to members of the Indonesian Financial Directors Association. In addition, the present study does not examine the concept of serial mediation analysis, which involves investigating the impact of Company Readiness and Digital Innovation on Company Performance through the mediating factors of Strategic Digital Orientation and Dynamic Digital Capabilities. It is recommended that future research endeavours be undertaken to further investigate these domains. [ABSTRACT FROM AUTHOR]

The purpose of this study was to determine the effect of leverage on company value with company performance as a moderation variable. The establishment of a company that applies economic concepts has the main goal of generating profits by optimizing the value of the company. Maximizing company value means realizing the stock market price, which means that if stock price movements increase constantly, it can explain the implementation of company goals This research uses quantitative research. The type of data used in this study is the type of secondary data obtained from the Indonesia Stock Exchange in 2019 – 2021. The population of this study is banking companies listed on the Indonesia Stock Exchange as many as 46 companies. Sampling of this study using purposive sampling, the sample was obtained from as many as 60 companies. As a result, when a company's performance is good, the effect of leverage on the value of the company can be positive. This occurs when leverage is used wisely and directed to enhance a company's growth, such as investments in research and development of new products, acquisitions of complementary companies, and the development of new markets. If the company's performance is good, the effect of leverage on the value of the company can be positive because leverage can be used to increase the growth of the company. However, if a company's performance is poor, the effect of leverage on the value of the company can be negative because leverage can increase the company's risk and uncertainty. [ABSTRACT FROM AUTHOR]

This study aims to determine the magnitude of the impact of performance information using the balanced scorecard approach to improving business processes at Bank Aceh. This research was conducted at 27 branch offices of PT bank Aceh in 2022. Data collection was carried out by distributing questionnaires to operations managers within the company. The research design used is the case study method with explanatory case studies as the type of research. The technique used is a population research technique with cross-sectional data types. analysis of the data used is linear regression analysis. the results of research and hypothesis testing show that performance information with a balanced scorecard approach has an impact on improving business processes. [ABSTRACT FROM AUTHOR]

This study aims to obtain empirical evidence regarding the factors that influence company performance. The independent variables used in this study are liquidity, asset structure, managerial ownership, and growth rates. The dependent variable in this study is company performance. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period of 80 data. The method used to determine the sample was purposive sampling and obtained 64 data that met the criteria in this study. This study uses a simple regression model analysis. The results showed that liquidity had a negative effect on firm performance, asset structure had a positive effect on firm performance, managerial ownership had a positive effect on firm performance, and growth rates had a negative effect on firm performance. The implications of this research for managerial companies can increase liquidity to get better company performance. Companies can increase sales growth to show that the company has profitable prospects in the future. [ABSTRACT FROM AUTHOR]

As society places greater emphasis on information privacy and data protection, organizations are increasingly adopting Privacy Enhancing Technologies (PETs) to safeguard the personal information of their stakeholders. This trend is fueled by growing consumer awareness and the introduction of government regulations aimed at protecting personal data. By implementing PETs, organizations can ensure compliance with privacy regulations and establish trust with their customers. This study aims to deepen the understanding of the determinants of Privacy Enhancing Technology (PET) adoption in small and medium-sized enterprises (SMEs) and its impact on their performance. It focuses on the technology-organization-environment (TOE) model, managerial readiness, firm size, industry sector, and intent to adopt PETs as potential drivers of PET adoption. By using a large-scale survey of 202 Canadian SMEs, the study evaluates the mediating role of intent in the relationship between the TOE model, managerial readiness, and market performance. The results of this study contribute to the growing body of research on PET adoption in SMEs and provide insights for organizations and managers to effectively adopt PETs. The results of this study indicate that technological, environmental, organizational, and managerial readiness have a positive effect on the intention to adopt PETs. Additionally, the intention to adopt PETs was found to have a positive relationship with firm performance. The findings also reveal that the intention to adopt PETs fully mediates the relationship between the four dimensions of readiness and firm performance. These findings highlight the important role that readiness and intention play in the adoption of PETs and its impact on firm performance. This study also found that firm size moderates the relationship between technological and organizational readiness with intention to adopt PETs, as well as the relationship between environmental and managerial readiness with intention to adopt PETs. The study identified the top five factors affecting PET adoption as cybersecurity awareness, perceived cost of adoption, ease of use, perceived benefits, and IT infrastructure. The findings suggest that technological readiness is the most influential of the four dimensions, followed by organizational, environmental, and managerial factors. This study presents crucial considerations for SMEs to evaluate when deciding on the use of PET technologies, as it pertains to practitioners. [ABSTRACT FROM AUTHOR]

This paper aims to investigate the role of a consumer satisfaction index (CSI) for financial investments in the Hong Kong market. Using yearly data for Hong Kong consumer satisfaction index (HKCSI) to compile a CSI at company level, the effect of consumer satisfaction on company market value is identified. A hypothesized investment portfolio based only on CSI at company level is created, and its return compares with a widely used index measuring stock market performance in Hong Kong. A formal statistical test on the outperformance of portfolios that load on consumer satisfaction is conducted. Using the Capital Asset Pricing Model (CAPM), the beta risk of the entire time period is evaluated, and shows that the portfolio risk based on company level CSI is not significantly different than the market risk. This paper concludes therefore that consumer satisfaction can be incorporated into financial models and applied for formulating investment portfolios with better performance than the market rate in Hong Kong. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this study is to investigate and analyse the influence of intellectual capital on manufacturing company performance, as well as the impact of busy directors on the relationship between intellectual capital and manufacturing company performance in Indonesia. Design/methodology: This study analyse secondary data from the Indonesia Stock Exchange and the official websites of manufacturing companies for the 2016-2020 period. To test the hypotheses, this study used a quantitative method with panel data regression to investigate the relationship between intellectual capital and company performance and the moderating effect of busy directors on the relationship between intellectual capital and company performance. Findings: The results show that intellectual capital has a positive effect on company performance and that busy directors enhance this effect. Research limitations/implications: Indonesian companies are characterised by concentrated ownership and lower investor protection so the result may not be generalised in other contexts. Practical implications: The public-listed Indonesian company should consider the board of commissioners with multiple directorships to strengthen the positive relationship between intellectual capital and company performance. Originality/value: This study highlights and examines the impact of the board of commissioners with multiple directorships on the relationship between intellectual capital and the financial performance of manufacturing companies in Indonesia. Therefore, this study provides a better understanding of the importance of board competency as reflected in multiple directorships that affect the relationship between intellectual capital and company performance. [ABSTRACT FROM AUTHOR]

Artificial Intelligence poses a consortium of multiple digital technologies able to perform tasks which were thought about that they can only be done by humans. To do so, it applies complex learning and decision-making processes based on analysis of structured and unstructured data. Currently, AI is assumed to have massive benefits in the areas of efficiency and performance of companies, although the impact on financial key performance indicators (KPI) is still unexplored. The underlying thesis of this research is that the financial impact of AI can already be seen in practice. The research question is whether there is an impact of company-driven AI efforts on financial KPI, like the return on assets (ROA) and the market capitalization. To obtain the intended results, a theoretical and empirical analysis was chosen as particular approach. Firstly, the existing scientific research is examined regarding already measurable financial impacts of digital technologies. In a second step, a regression model for panel data will be applied on a dataset containing financial data of the forty biggest German companies and their respective AI effort per year as a binary variable over a time period of seven years. As a result, a financial influence of AI cannot be verified yet on a statistically significant level. Despite of this, an increasing number of AI efforts over the last years can be confirmed. [ABSTRACT FROM AUTHOR]

Service dominant (S-D) logic, which advocates the prominence of services rather than goods in economic exchange, has become one of most the popular research streams in recent years. One of the most prominent theories of (S-D) logic is value co-creation. Although co-creation is mutually beneficial, it is considered to be customer-oriented and interactional. In a dynamic and interactive industry such as the hotel industry, the creation of value through interaction and engagement with customers is significant to enhance business performance. This article reports a systematic literature review (SLR) to critically analyse the key findings of the publications in the domain of value co-creation related to the hospitality industry while proposing an integrative framework of value co-creation in the hotel industry. This article also endeavours to identify and critically analyse the key themes, theories, and constructs of prior studies. The findings show that the interactive co-creative experience is significant to create positive emotion and satisfaction for hotel customers. This positive emotion and satisfaction encourage the guests to come back to the hotel and recommend it to others. Interactional co-creation also leads to more engagement, which has been found to have a significant effect on hotel performance. Therefore, hotel management should invest time and money to train and encourage hotel employees to accelerate interaction and engagement with guests to create better experience for hotel guests. This should enhance hotel performance. [ABSTRACT FROM AUTHOR]

Nowadays, strategic flexibility and its effect on organizational performance are crucial to discuss. Moreover, organizations, especially industrial companies, should estimate how flexibility as a mechanism can improve organizational performance. The Hungarian food industry is highly significant in the industrial sector of the Hungarian economy. Therefore, the aim of this paper is to evaluate how the performance of the Hungarian food industry is affected by strategic flexibility, using supply and demand uncertainty as moderators. It is a quantitative and causal study. A survey was conducted to collect the primary data from a proposed sample of managers at the target companies. As a result, 301 valid responses have been analyzed in SPSS. Regression analysis, correlation, and moderation analysis are used as well. The results indicated that strategic flexibility generally enhances the performance of the target companies, and 20.3% of changes in companies’ performance are related to strategic flexibility. The flexibility of resources affects only the operational performance, while the flexibility of coordination positively affects company performance; it has a 44.2% influence. The findings also showed that uncertainty does not moderate the relationship between strategic flexibility and target firms’ performance. Thus, strategic flexibility is considered as one-effect mechanism in a stable business environment. In all cases, strategic flexibility should be applied in addition to other managerial techniques to enhance company performance.

In determining investment decisions, investors need to consider firm value which will describe the welfare that the company is able to provide. The purpose of this research is to prove whether or not there is a mediating effect of company performance on the effect of capital structure on fluctuations in firm value. The analytical technique used is linear regression analysis and Sobel test with the research sample being 18 food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. This research gives the result that the capital structure has a negative effect on changes in firm value and company performance. Changes in firm value are not partially affected by company performance. Simultaneously, capital structure and company performance significantly affect firm value. The results obtained prove that the effect of capital structure on firm value cannot be mediated by company performance.

Intellectual capital efficiency measurement is a major problem facing managers of companies because of its intangible nature; thus, there is difference between book-value and market value of assets of the companies. Hence, this work investigated the intellectual capital (IC) efficiency on companies’ performance of 117 quoted firms in Nigeria between 2018 and 2019 periods using Pulic Value Added Intellectual Coefficient (VAIC) Model. Data were sourced through secondary means from audited annual reports of the sample. The data gathered were analysed with both Pearson correlation and regression analysis to test the study hypotheses. The results of the study revealed that there is positive significant relationship between Human Capital efficiency, Return on Equity and Return on Asset. The study further revealed positive and significant relationship between Structural Capital Efficiency, Return on Equity and Return on Asset. But out of three control variables only sector was significant with structural capital efficiency. The study concluded that intellectual capital efficiencies influence companies’ performance of the sampled companies. The study recommended that management of the sampled companies should give priority to policies that will improve employees’ capability and organizational structure.

This paper aims to determine the relationships between supply chain agility (SCA) in different directions and the operations of the firms operating in emerging nations. An additional objective of this paper is to establish the mediating role of innovative climate in the specific domain. The quantitative field study was conducted on a sample of different SME's managers in Pakistan; 200 surveys were distributed, and the search engine marketing (SEM) technique was utilized to analyze the outcome. Several factors of SCA in the supply chain have been taken into consideration to determine the links of supply chain performance (SCP) and to ascertain the effects of SCP and SCA. SCA factors like swiftness (FAWC) and alertness (FASC) were utilized to establish those linkages towards SCP along with mediating the role of innovative climate. On the basis of calculations, it was observed that there is a positive linkage between FASC and SCP. The linkage of FSWC was also found positive on SCP. Therefore, this study ascertains the fact that FAWC and FASC contain positive connections with the SCP having a positive mediating influence on the innovative climate in the domain of Pakistan. This paper contributed to establishing the fact that innovative climate positively mediates the relationships between FAWC and SCP of the organizations as well as between FASC and SCP, respectively. Such findings confirm the significance of an innovative climate in the organizations, which further support achieving the organization SCP. The findings of this study have implications for sales managers, policymakers, and practitioners who may be interested in considering the impact of personality from a sales perspective.