The International Journal of Business Ethics and Governance

The International Journal of Business Ethics and Governance

Basic info

  • Publisher: EuroMid Academy of Business & Technology
  • Society/Institution: EuroMid Academy of Business & Technology
  • Country of publisher: turkey
  • Platform/Host/Aggregator: OJS
  • Date added to EuroPub: 2021/Feb/12

Subject and more

  • LCC Subject Category: Business Administration, Accounting, Economics, Management and Marketing, Human Resource Management, Finance and Financial Services, Business, Commercial, Consumer and Financial Law, Business Education, International Business
  • Publisher's keywords: Accounting, Finance, Business, Marketing, entrepreneurship, Islamic Finance, Management Sciences.
  • Language of fulltext: english, arabic
  • Time from submission to publication: 8 weeks

Publication charges

  • Article Processing Charges (APCs): Yes, $180
  • Submission charges: No
  • Waiver policy for charges? Yes

Open access & licensing

  • Type of License: CC BY
  • License terms
  • Open Access Statement: Yes
  • Year open access content began: 2018
  • Does the author retain unrestricted copyright? True
  • Does the author retain publishing rights? True

Best practice polices

  • Permanent article identifier: DOI
  • Content digitally archived in: LOCKSS, CLOCKSS, Other
  • Deposit policy registered in: Other Crossref, OJS, CLOCKSS, LOCKSS, Dar Almandumah, Arab Electro

This journal has '44' articles

Assessing the Relationship between Rewards and Employees’ ‎Motivation in Some Selected Non-Profit Organizations in Abuja, ‎Nigeria

Assessing the Relationship between Rewards and Employees’ ‎Motivation in Some Selected Non-Profit Organizations in Abuja, ‎Nigeria

Authors: Aigboje Joseph Ekhayemhe, Susan Oguzie
Year: 2018, Volume: 1, Number: 1
(1 downloads)
Abstract

The objective of this study is to examine the extent to which reward management system has an impact ‎on the motivation of employees working in four selected non-profit organizations in Abuja, Nigeria. More ‎specifically, this study assesses the relationship between intrinsic rewards, extrinsic rewards, and ‎employees’ motivation. To achieve this objective, a self-designed questionnaire was used and distributed ‎to the population of this study which consists of the employees of four organizations (Action Aid Nigeria, ‎African Development Foundation (ADF), African Youth Growth Foundation (AYGF) and Think Nigeria ‎First Initiative) in Abuja. A total of 180 questionnaires were distributed, among which 154 were returned, ‎resulting in a response rate of 85.55%. Using Spearman correlation and multiple regression techniques, the ‎analysis of data reveals a positive and statistical significant relationship between extrinsic rewards and ‎employees’ motivation. However, intrinsic rewards do not have any significant impact on employees’ ‎motivation. ‎

Keywords: Rewards; Employee motivation; Non-Profit Organization (NGO); Intrinsic, Extrinsic.‎
Evolving of Selected Integrated Reporting Capitals among Listed Bahraini Banks

Evolving of Selected Integrated Reporting Capitals among Listed Bahraini Banks

Authors: Husain Alqallaf, Bahaaeddin Alareeni
Year: 2018, Volume: 1, Number: 1
(0 downloads)
Abstract

The purpose of this study is to synthesize the implementation level of Integrated Reporting (IR) in Bahraini banks based on their adoption of a comprehensive disclosure checklist. The data cover the period of 2014-2015 for 12 banks listed on Bahrain Stock Exchange. Using 38 disclosure items grouped into four categories (intellectual capital, social and relational capital, intellectual capital, and human capital), banks’ annual reports were content analyzed to evaluate the level of IR disclosure. The findings indicate that the overall implementation level was moderate, standing at 65.54% and 67.79% in 2014 and 2015, respectively, showing a slight increasing trend. The findings also reveal that BBK took the lead with a disclosure percentage of 70.27 % and 75.68 % in both years. In terms of categories, the highest level of implementation was recorded for human capital, with a level of 81.3% and 80.2% in 2014 and 2015 respectively, while the lowest level of implementation was noted for social and relational capital.

Keywords: Firm- Integrated Reporting; Voluntary Disclosure; Sustainability; Legitimacy Theory
The Impact of Governance on the Level of Disclosure and its Role in Attracting and Supporting Foreign Investment: Model of Qatar Stock Exchange

The Impact of Governance on the Level of Disclosure and its Role in Attracting and Supporting Foreign Investment: Model of Qatar Stock Exchange

Authors: Friha Linda, Touamria Rym, Kherouf Mounir
Year: 2018, Volume: 1, Number: 1
(0 downloads)
Abstract

The aim of this paper is to shed light on the role of financial market efficiency in attracting foreign investments. To this end, the paper discusses the different investment types, the financial market efficiency, the effect of governance on disclosure, and its role in attracting foreign investment. The subject is emphasized from a general view and from a particular one when addressing the case of Qatar Stock Exchange. The results show that governance plays an important role in increasing the level of disclosure, a contributing factor to attract foreign capital. The latter is considered a pillar for the success of the financial market as well as of investors. The results also reveal that Qatar Stock Exchange, despite its recent establishment and the existence of many obstacles that prevent it from expanding as required, was able to achieve remarkable results in attracting foreign investments.

Keywords: Investment Environment; Portfolio Investment and Direct Investment; Governance; Market Efficiency; Disclosure; Qatar Exchange.
The Practice of Transformational Management and its Role in Achieving Institutional Excellence from the Point of View of Workers in the Directorates of Education in Hebron

The Practice of Transformational Management and its Role in Achieving Institutional Excellence from the Point of View of Workers in the Directorates of Education in Hebron

Authors: Sameer Aljamal
Year: 2018, Volume: 1, Number: 1
(0 downloads)
Abstract

The study aims to identify the practice of transformational management and its role in achieving institutional excellence. Primary data was collected from employees working in the Directorates of Education in Hebron governorate. The research methodology includes a multi-item questionnaire survey collected from a sample of 103 employees. The results show that that the average of the mean received on all items on the transformation leadership construct is 3.15 with a verbal interpretation of “average”. The highest rated dimension within transformational management is intellectual simulation, followed by inspirational motivation, idealized influence and finally individualized consideration. As for the statements, managers scored high in terms of providing incentives to employees to change, motivating and encouraging them, taking care of their individual differences, communicating with them, addressing their difficulties with courage, giving their employees time to listen to their ideas, and stimulating their thoughts. However, managed scored low in terms of dealing satisfactorily with the workers to promote respect, simulating challenges, trusting everyone, and delegating responsibilities. As for the degree of institutional excellence, the results show an average score. The highest areas within institutional excellence is leadership excellence, followed by service delivery excellence, and finally human excellence. Furthermore, managers are continuously seeking to excel in delivering service to the public. Finally, the results indicate that the staff did not receive an appropriate remuneration based on their evaluation and performance, and the institution did not provide opportunities for their distinguished employees.

Keywords: Transformational Management; Institutional Excellence; Employees in the Directorates of Education; the Directorate of Education.
The impact of culture and relational quality in the cooperation between export companies and local distributors

The impact of culture and relational quality in the cooperation between export companies and local distributors

Authors: Gisela Alves
Year: 2018, Volume: 1, Number: 2
(0 downloads)
Abstract

The increased globalization and internationalization of business has highlighted the importance of understanding the role of culture and the quality of relations in influencing the cooperation between companies from a cross-cultural perspective. The role of trust and commitment, on one side, and the role of cultural similarities and dissimilarities, on the other hand, was sparsely examined in international contexts. Thus, the aim of this research is to understand how the culture and the quality of relations characterized by trust and commitment affect the established cooperation between Portuguese exporting companies and their distributors in Angola. For this purpose, a qualitative analysis is carried out in five Portuguese exporting companies and five Angolan distributors. The selection of Portuguese companies was based on a list of the largest fifty Portuguese exporting companies to Angola, based on the Portuguese Investment and Foreign Trade Agency, EPE (AICEP), in August 2011. After conducting interviews with the managers of exporting companies, the collaborators responsible for the export activities, and the Angolan distributors, the results show that culture, trust and commitment have an impact on the cooperation between Portuguese exporting companies and their Angolan distributors.

Keywords: Angola; Portugal; Exporter; Distributor; Relationship Marketing; International Marketing; Culture; Trust; Commitment and Cooperation.
Impact of Macroeconomic Variables on Islamic Banks Profitability

Impact of Macroeconomic Variables on Islamic Banks Profitability

Authors: Qaisar Ali, Selamah Maamor, Hakimah Yaacob, Muhammad Usman Tariq Gill
Year: 2018, Volume: 1, Number: 2
(0 downloads)
Abstract

The main objective of this study is to investigate the impact of macroeconomic variables on Islamic banks’ profitability in Brunei. The sample includes Bank Islam Brunei Darussalam (BIBD) from 2012 to 2016. Profitability was measured by Return on Assets (ROA) and Return on Equity (ROE) while macroeconomic variables included were GDP growth rate, inflation, interest rate, exchange rate, oil prices, competition, and money supply. Data was obtained from DEPD, AMBD, and IMF annual reports. The fixed effects panel regression technique was adopted to measure the impact of each variable on Islamic banks’ profitability using Stata 15. The findings revealed that GDP growth rate, inflation, exchange rate, oil prices and money supply have a significant and a positive impact on profitability. While oil prices, GDP and inflation are the most significant variables, exchange rate and money supply are the least significant determinants of profitability. The study therefore recommends the regulators and policy makers to discover alternative ways to rejuvenate the economic and the financial system. Islamic bankers may revamp their marketing strategies to reduce the impact of macroeconomic variables. This study has vigorously contributed to the existing literature of Islamic banks’ profitability, in the context of a single country analysis, particularly in Brunei.

Keywords: Islamic banks; Brunei; Profitability; Macroeconomic Variables; Panel Data Analysis
Doctrine Values and Economic Advancement: A review of recent studies

Doctrine Values and Economic Advancement: A review of recent studies

Authors: Hassnian Ali, Muhammad Hassan Abbas, Usman Tariq Gill
Year: 2018, Volume: 1, Number: 2
(0 downloads)
Abstract

Historically, economic development went through various stages of growth and advancement. Nowadays, and despite entering a modern phase of progress, problems such as poverty, social injustice and unemployment are not solved yet. The existing and prevailing economic innovation models which were discussed in recent studies failed to contribute towards peace, safety, and prosperity worldwide. However, they created new problems such as depletion and degradation of natural resources, environmental pollution, labor shortage, and conflicts in different fields of life because these economic models were not based on social, religious, and economic doctrine values. The findings indicate that there is a need for a new economic model which should be based on social, religious, and economic doctrine values. Thus, the modern economists of East and West should play a role in building, developing, and applying a new economic model based on these new values. Economic development should not be achieved without the integration of social, religious, and economic values.

Keywords: Doctrine values; Advancement; Religion; Studies
The Voluntary Disclosure of Companies Listed on Palestine Exchange and Its Effect on Stock Price

The Voluntary Disclosure of Companies Listed on Palestine Exchange and Its Effect on Stock Price

Authors: Bahaaeddin Alareeni, Mohammed Lulu
Year: 2018, Volume: 1, Number: 3
(0 downloads)
Abstract

This study aims to measure the quality and the quantity of voluntary disclosure (VD) using a sample of 45 companies listed on Palestine Stock Exchange for the year 2014. It also examines the impact of VD on stock prices. To measure VD, the inductive approach and content analysis of annual reports were employed, using a voluntary disclosure checklist made of 84 statements. To examine its impact on stock prices, a regression analysis was adopted. The results show that there is a significant difference in voluntary disclosure rate from one industry to another, and even between companies within the same industry. While the overall mean voluntary disclosure rate is 36%, the banking sector was the most committed sector with a rate of 70%, while the real estate sector was the least committed one with a rate of 36%. Results suggest that Palestinian companies do not have a significant VD rate, and they should work on strengthening and improving their disclosure. The regression analysis shows that VD level does not significantly affect the stock price. Finally, the study recommends the Palestinian companies to increase their VD level given its usefulness to the companies and to several parties including users of accounting information, accounting policymakers.

Keywords: Voluntary Disclosures; Palestine Exchange; Stock Price.
The Impact of Intellectual Capital on Corporate Performance of IT Companies: Evidence from Bursa Istanbul

The Impact of Intellectual Capital on Corporate Performance of IT Companies: Evidence from Bursa Istanbul

Authors: Sedeaq Nassar
Year: 2018, Volume: 1, Number: 3
(0 downloads)
Abstract

This study aimed to investigate the impact of intellectual capital (IC) on corporate performance of IT companies listed on Borsa Istanbul for the period of 2004-2015. Value Added Intellectual Coefficient (VAIC) approach was applied to measure Intellectual Capital Efficiency (ICE). Corporate performance was calculated using traditional accounting tools involving; Market, Productivity, and Financial performance. The findings showed that human capital efficiency is the most effective factor in the issue of value creation than structural capital and capital employed for the study period before and after the crisis 2008. Structural capital efficiency does not play a considerable role in value creation before and after the crisis. While Capital employed efficiency was not considered as an engine to value creation before the crisis, but it played a key role in value creation after the crisis.

Keywords: Intellectual capital; Human capital; Structural capital; Capital employed; Value added intellectual coefficient.
The Impact of IFRS Adoption on Earnings Management Activities and Value Relevance of Accounting Information: Applied Study

The Impact of IFRS Adoption on Earnings Management Activities and Value Relevance of Accounting Information: Applied Study

Authors: Mohamed Ibrahim Mohamed Hessian
Year: 2018, Volume: 1, Number: 3
(0 downloads)
Abstract

This study focused on the economic benefits of the adoption of IFRS. More specifically, this study emphasis whether the quality of the accounting information has been improved after the adoption of IFRS. The study investigated the quality of accounting information through two main variables: earnings management and the value relevance of accounting information. The study was applied to 56 Egyptian listed companies during the period from 1997 to 2011, which divided into two periods: the period after the adoption of the standards from 2007 to 2011, and before the adoption of the International Financial Reporting Standards from 1997 to 2006. The research concluded that there is a significant impact of the adoption of IFRS on managerial opportunities to manage earnings using discretionary accruals, which is reflected in the lower value relevance of accounting information. Study results also indicate that companies with high leverage are the lowest companies in the value relevance of accounting information and that companies that are subject to private sector law No. 159 of 1981 are the most companies engaged in earnings management activities through discretionary accruals.

Keywords: Adoption of International Financial Reporting Standards; Quality of Accounting Information; Earnings Management, Discretionary Accruals; Earnings Smoothness, Value Relevance of Accounting Information.
Determinants of Inflation in Palestine

Determinants of Inflation in Palestine

Authors: Bahaaeddin Alareeni, Nariman Qdeh, Mohammed Lulu
Year: 2018, Volume: 1, Number: 3
(1 downloads)
Abstract

This study aimed at identifying the most important determinants and economic factors affecting inflation rates in Palestine during the period (2000-2014), in order to help in reducing its effects on the Palestinian economy. The descriptive and analytical approach was used, by selecting a set of variables that were expected to have an impact on the inflation rates in the Palestinian economy, as these factors were as economic growth rate, interest rate, exchange rate, unemployment rate, money supply, wages, the inflation rate in Israel, and the global inflation rate. Two statistical models were developed for West Bank and Gaza Strip separately, based on quarter time series data for determinants of inflation in the Palestinian economy for the period from 2000-2014. The results showed the significant impact of: (the exchange rate, the Israeli inflation rate, the economic growth rate) on the inflation rate in the West Bank. In addition, it showed the significant effect of: (global inflation rate, unemployment rate, the economic growth rate) on the inflation rate in Gaza Strip. The other variables: credit facility, wage rate , and interest rate were statistically insignificant. In light of this, the study recommended the necessity of issuing a national currency to reduce the losses of the Palestinian economy due to the absence of the national currency, as well as the pressure of imports and trying to find local alternatives by supporting the national product, as well as the need to review trade and economic policies between the Palestinian Authority and Israel to serve the development of the Palestinian economy.

Keywords: Inflation Rate; Economic Growth Rate; Palestine
Evaluating Financial Performance of Saudi Listed Firms: Using Statistical Failure Prediction Models

Evaluating Financial Performance of Saudi Listed Firms: Using Statistical Failure Prediction Models

Authors: Deena Saleh Merza Radhi, Adel Sarea
Year: 2019, Volume: 2, Number: 1
(0 downloads)
Abstract

The study aims to compare the classification power of three statistical failure prediction models: Altman model 1968, Kida model, and Zmijewski. The purpose is to evaluate the financial performance of Saudi listed firms. The study sample consists of 122 listed industrial companies on the Saudi Stock Exchange for the period from 2014 to 2016. The results show that Zmijewski model is a more powerful tool in predicting the financial performance of Saudi listed firms than Altman model (1986), and Kida model. In addition, the results showthat there are statistical relationships between some ratios included in the three models and the financal performance of industrial companies, which was measured by EPS. The study recommended users of financial statements of Saudi listed companies use Zmijewski model, which performs well in evaluating their finacial position to be used when making the financial decisions.

Keywords: Statistical Failure Prediction Models; Evaluating Performance; Saudi Stock Market
A Review of Auditors’ GCOs, Statistical Prediction Models and Artificial Intelligence Technology

A Review of Auditors’ GCOs, Statistical Prediction Models and Artificial Intelligence Technology

Authors: Bahaaeddin Alareeni
Year: 2019, Volume: 2, Number: 1
(0 downloads)
Abstract

The main aim of this study is to give an overview of literature in accounting and finance regarding the performance of Auditors’ GCOs, Statistical Failure Prediction Models (SFPMs), and Artificial Intelligence Technology (AIT). The study reviews the accounting and finance literature regarding (SFPMs) and presents the most important types of SFPMs and AIT that have been developed to evaluate a company’s financial position from 1968 to date. The study focuses on studies that compare the relative performance of auditors’ GCOs with SFPMs and AIT. Our findings illustrated that SPFMs and AIT are better in predicting companies’ failure than auditors’ GCOs. We found that the prediction power of SFPMs is in many instances very high. Their accuracy differed from one model to another, depending on several factors such as industry, time period, and economic environment. The most commonly used and accurate models are the Altman models, logit models, and neural networks models, although overall the NNs models produce better results. We found that SFPMs and AIT can be very useful to users when assessing a company’s future position. Incorporating the use of SFPMs and AIT in the audit program can provide further evidence that the auditors exerted professional competence and due care. This study provides a comprehensive overview of research on Auditors’ GCOs, SFPMs, and AIT. The study provides a clear picture of the best tools used in failure/bankruptcy prediction in the last decades. Thus, it is an aid to future research in the area.

Keywords: Auditors’ GCOs; Bankruptcy Prediction Models; Decision Trees; Evolutionary Approaches; Rough Sets; Neural Networks; Artificial Intelligence Techniques
Balanced Scorecard Application and its Challenges

Balanced Scorecard Application and its Challenges

Authors: Ahmed Deghash
Year: 2019, Volume: 2, Number: 1
(0 downloads)
Abstract

Institutions seek to obtain a comprehensive picture of their financial and managerial performance by providing indicators and measures for evaluating internal and external performance in the short and long term based on their strategic needs. Institutions’ performance is measured through managerial measurement tools to improve the decision-making process and achieves the institutions’ strategic objectives. Among tools used in measuring performance, there are traditional tools that rely on financial measures and other tools that rely on financial and non-financial performance measures, such as the balanced scorecard. This study focuses on the balanced scorecard as a tool used to measure performance, the reasons that led to its emergence, its dimensions, the axes contained in each dimension, its basic characteristics, advantages, the success drivers, the challenges facing its application, and the application steps.

Keywords: Balanced Scorecard; Financial and non- Financial Performance

About Europub

EuroPub is a comprehensive, multipurpose database covering scholarly literature, with indexed records from active, authoritative journals, and indexes articles from journals all over the world. The result is an exhaustive database that assists research in every field. Easy access to a vast database at one place, reduces searching and data reviewing time considerably and helps authors in preparing new articles to a great extent. EuroPub aims at increasing the visibility of open access scholarly journals, thereby promoting their increased usage and impact.