Altman's Z-score is used to measure a company's financial health and to predict the probability that a company will collapse within 2 years. It is proven to be very accurate to forecast bankruptcy in a wide variety of contexts and markets. The goal of this study is to use Altman's Z-score model to forecast insolvency in non-financial publicly traded enterprises. Non-financial firms are a significant industry in Malaysia, and current trends of consolidation and long-term government subsidies make assessing the financial health of such businesses critical not just for the owners, but also for other stakeholders. The sample of this study includes 84 listed companies in the Kuala Lumpur Stock Exchange. Of the 84 companies, 52 are considered high risk, and 32 are considered low-risk companies. Secondary data for the analysis was gathered from chosen companies' financial reports. The findings of this study show that the Altman model may be used to forecast a company's financial collapse. It dispelled any reservations about the model's legitimacy and the utility of applying it to predict the likelihood of bankruptcy in a company. The findings of this study have significant consequences for investors, creditors, and corporate management. Portfolio managers may make better selections by not investing in companies that have proved to be in danger of failing if they understand the variables that contribute to corporate distress.

To provide empirical evidence on the impact of export instability on economic growth in developing countries, this study estimated the neoclassical production function using data of the Jordanian economy for the period 1995-2019. Real exports, real capital, and export instability were the independent variables in the production function. To determine the appropriate methodology for estimating the production function, the study conducted some preliminary tests, including the Augmented-Dickey Fuller (ADF), on the study data. The results of this test indicated that all study variables were stationary at first difference. Therefore, the Johanson cointegration test was applied to determine that there was cointegration between the study variables since the results of the former test indicated that there was one cointegration vector between these variables. The cointegration equation revealed a positive and statistically significant impact of real capital, real exports, and an indicator of export instability on economic growth. The most important policy implications for these results would be reducing the geographical concentration of exports through the expansion of free trade agreements (FTA) to enhance the positive impact of the instability of exports on economic growth. Moreover, the study recommends strengthening export-oriented actions to achieve higher levels of economic growth.

The purpose of this study is twofold. First, this paper argues that a theoretical lens that can connect three crucial concepts is often missing when it comes to assessing the success or failure of corporate reputation in terms of corporate environmental responsibility. These three concepts include the legitimacy of environmental disclosure information, stakeholder interest in corporate environmental responsibility, and the relationship between corporate environmental practices and disclosure. The second purpose is to investigate the roles of transparency and systemic thinking in corporate environmental responsibility and disclosure that could help to connect the information from environmental disclosure to internal information in firms, thereby minimizing conflicting accountabilities and increasing stakeholder engagement in environmental disclosure. Rather than conducting an empirical study, the author has followed a theoretical examination of legitimacy, stakeholder, and stewardship theories. This study, thus, suggests the retention of many theories (e.g. legitimacy, stakeholder, and stewardship) to study and explain the relationship of corporate environmental practices, environmental disclosure, and corporate reputation.

This study aims to estimate and calculate the ability to pay (ATP) and the willingness to pay (WTP) of households for wastewater management services (IPAL), the relationship between ATP and WTP, and factors that affect WTP. The location of IPAL construction is in the area of Lampung Province, Indonesia. There are 158 selected households for this study. The study employs a purposive sampling method in which the characteristics of households are classified into 3 categories - former households, newcomer households who had come to this area and have no experience of using water supply services, and newcomer households who have experience of using water supply services such as PDAM. The results of this study are, ATP and WTP values were not always in the same direction. The highest ATP was for newcomer households with experience of water supply services but the WTP was the lowest, on the contrary, the lowest ATP was for former households, but the WTP was the highest. Furthermore, experience and cognitive reference are positively correlated with WTP. Service quality perception, education/knowledge of respondents about environmental conservation, and level of income correlate with WTP.

The purpose of this study to examine the effect of strategic innovation on organization development, organizational effectiveness, and firm performance of companies in the Industrial Estate of Thailand. The sample of this study was 360 companies and data was collected by distributing questionnaires through mail and Google form. Out of the 360 questionnaires, 192 responses were received and usable. The study period was November 2020 to February 2021. Structural equation modeling (SEM) was used to test hypotheses regarding the influence of strategic innovation on organization development, organizational effectiveness, and firm performance. The results of this study show that strategic innovation has a positive direct effect on organization development, organizational effectiveness, and firm performance. Organizational development has no significant relationship with organizational effectiveness and firm performance, and organizational effectiveness has no significant relationship with firm performance. Strategic innovation has a strong direct positive effect on the company's performance. It indicated that strategic innovation is essential for organizations to drive business growth, generate value for the company and its customers, and create a competitive advantage. This type of innovation is essential for organizations to adapt to the speed of technology change. In addition, theoretical contributions, managerial contributions, limitations, and future research recommendations were presented in this study, including conclusions were shown.

ASEAN Economic Community (AEC) was established in 2015 from 10 countries to realize the ultimate (adopted in 1997), which aimed to transform ASEAN into a stable, prosperous, and highly competitive region with equitable economic development, reduced poverty, and socioeconomic disparities. The purpose of this paper is to examine the effect of knowledge level on the AEC of Vietnamese small and medium enterprises (SMEs) in the textile and apparel industry towards attitudes, readiness, and performance. This study uses convenience sampling to get questionnaires from 150 SMEs in Hanoi, Vietnam. Then, the paper applies SPSS-AMOS 24 to process data. The empirical results show that AEC's implementation only has a small impact on improving SME performance. However, SMEs have adequate knowledge, attitude, and readiness about AEC. The structural modeling findings indicate that the knowledge factor has an indirect effect on SMEs' performance. This finding is to provide new insight into the roles of attitude and readiness in the case of Vietnam. These factors are needed to mediate the effect of attitudes and readiness in the relationship between knowledge and business performance, a framework strategy of business organizations, and can be used as a conceptual model to improve SMEs' performance.

The outbreak of the financial crisis, the lack of corporate governance practices in Iraqi companies, the high level of earnings management (EM), and weak firm performance (FP) have all encouraged the purpose of this study. This study proposes to achieve the following objectives: (I) to investigate the influence of governance mechanisms on the earnings management practices, (II) to investigate the consequence of EM on FP. The study sample includes 65 Iraqi firms listed on the Iraqi stock exchange for six years from 2012 to 2018, with 390 firm-year observations. The hypotheses were tested using panel data regression. According to the findings, Iraqi companies prefer to use real EM rather than accruals EM to avoid reporting losses. Discretionary cash flow, production costs, and cash flow from operation are examples of actual operations employed to undertake EM. Furthermore, according to the findings of this study, board meeting frequency and female onboard have a significant and negative influence on EM. Besides, the internal audit function was found not to affect EM. On the other hand, results revealed a significant and negative relationship between EM and FP. According to the study, management prefers to minimize cash and accrual expenditure during the economic downturn.

This study aims to examine and analyze the effect of Risk Profile, Good Corporate Governance (GCG), Earnings, Capital (RGEC), and Earnings per Share (EPS) on stock prices with financial distress as an intervening variable. The sampling technique used purposive sampling based on certain criteria and data used was secondary data, that is, annual reports of commercial banks in Indonesia for the period of 2012-2018 with a sample of 23 banks from a total population of 81 banks. This type of research is explanative with a quantitative descriptive approach to describe or explain quantitative data. The data obtained was analyzed using SEM (Structural Equation Model) with the AMOS Program. The results showed that RGEC, EPS, and financial distress affect stock prices. This is based on testing the direct effect as indicated by a p-value that is smaller than 0.05. Based on the mediation test, the results show that financial distress cannot mediate the effect of RGEC and EPS on stock prices as indicated by a p-value greater than 0.05. The implication of this research is very important for investors to analyze stock price changes based on RGEC, EPS, and financial distress to gain profits. In addition, there are various warning signs indicating that a company is experiencing financial distress or it is heading towards such a state. Being aware of these signs can help prevent failure.

For many years, many academics and practitioners have paid attention to the increasing popularity of corporate social responsibility (CSR) and its relationship with financial performance. They have shown that creating social and sustainable responsibility can strengthen the organization's financial performance as the organization can achieve its current needs without compromising the ability to meet future needs. While much theoretical and empirical evidence has been provided to support this argument in developed countries, this topic is under-researched, and the outcomes are controversial in developing countries. Therefore, this paper aims to examine and investigate the relationship between corporate social responsibility and financial performance in Vietnamese organizations. The dataset includes 27 firms listed on the stock market exchanges in Ho Chi Minh city (HOSE) and Hanoi (HNX) from 2015 to 2019. The disclosure approach is adopted to measure corporate social activities; four areas were developed: environment, community, employee and product, customer, and supplier practices. Return on average equity (ROE) and return on average assets (ROA) are two proxies for measuring financial performance. The research results confirm the existing literature with a strong correlation between employees and returns on average assets.

This research aims to analyze the impact of Financial Risk (FR), Information Asymmetric (IA), and Earning Power (EP) on Real Earning Management (REM) of listed trading companies in IDX Indonesia. This study aims to analyze the influence of FR, IA, EP, on REM through Operating Cash Flow, Production expense, and Discretionary Expense. The study employs an unbalanced panel of data set from 2014 to 2018 on the activity of all trading companies (15 in total) as selected samples of 48 feasible samples from 144 existing data. The sample used a non probability sampling method with a purposive sampling technique. This research was classified as causative and tested by multiple linear regression model with cross-sectional analysis. The result indicated a significant impact of FR on REM through PROD and DISX but not through COF. How ever, IA, and EP showed significant impact on REM by means of COF but not go by PROD and DISX..The findings in this study contribute to the users of financial reports particularly the stakeholders in defining the determinants of real earning management practices among firms when it comes to decision making.

The study aims to test the model of Yang et al. (2017) for the overall assessment of the transportation sector in the sharing economy and add some new elements on the benefits of customer loyalty from some previous studies that were not mentioned in Yang's model. This study will take examples from the two big brands of car-sharing apps in the sharing economy in Vietnam - Uber, and Grab. This research focuses on customer loyalty in the sharing economy with Uber and Grab as the transport sector in Ho Chi Minh City. Based on the survey data of 380 customers in Vietnam, the research results show that two independent factors positively impact commitment and satisfaction: social benefits and economic benefits. Simultaneously, economic benefit has a positive effect on satisfaction while trust benefit has a negative effect on commitment. Finally, commitment has a positive impact on customer loyalty in the sharing economy. As a result, companies in the sharing economy can identify which are the key factors that strongly influence customer satisfaction, commitment, trust, and loyalty to help managers to devise the appropriate solutions for promoting the strengths or overcoming limitations to contribute to perfecting and improving the quality of the company's services.

This study investigates the relationship between family ownership and the stock price crash risk. It believes that this relationship would never be in direct connection. The authors design and then find that family ownership is predisposed, in the first place, to the related party transaction, then the related party transaction causes the future stock price crash. This study infers that employing the power of family ownership creates the Type I agency problem, although this is not relevant for the Type II problem. From the perspective of the hoarding theory, family ownerships produce opaque accounts by blurring financial information. The blurred information is probably hidden in the related party transactions. This study, therefore, splits these transactions into accounts receivable, other accounts receivable and other receivables. Finally, this research concludes that the family ownership affects related party transactions. These then are used as an instrument to influence the leaded related party transaction. The latest, leaded related party transactions influence the future stock price crash. This study infers that related party transactions are abusive practices, especially on the types of receivables. It implies corporate governance's revitalisation.

The increasing number of retrenchments because of the current global pandemic, Covid-19, has led many to shift to the digital economy, especially among the low-income group (B40) in Malaysia. Crowdsourcing is the collection of information, opinions, or work from a group of people, usually sourced via the Internet. Fueled by the development of Internet-based platforms that provided its technological foundation, and the need for an agile and uniquely skilled workforce, crowdsourcing has grown from the grassroots, with a burgeoning body of research investigating its many aspects. However, very few studies examined crowd workers' motivation for continuous participation on online crowdsourcing platforms. Thus, this paper aims to explore the technological factors that facilitate B40's group motivation in Malaysia to continue to participate in online crowdsourcing platforms. This paper employed a qualitative approach, using a semi-structured interview. The thematic analysis method was used to decode the data extracted from the interview transcript. The finding of this study identified four main themes and seven sub-themes: (1) Technology efficacy, (2) Platform Management: client-worker management, safety net, payment mechanism, (3) Platform Design: UI design, rating feature and (4) Infrastructure: Internet connection, technology infrastructure. This study can provide a guideline for managing crowdsourcing practices in Malaysia, especially for the crowdsourcing platform developer.

This study aims to examine the impact of accessing industrial factors in enhancing business performance with special reference to Muslim women entrepreneurs in Sri Lanka. Industrial factors are industrial resources available to Muslim women entrepreneurs in Sri Lanka and it was measured using the dimensions of resource accessibility and government and non-governmental support. A structured questionnaire was used to collect data from 260 women entrepreneurs from the Muslim community who are registered with the chamber of commerce in the three districts of the Eastern province of Sri Lanka, using a simple random sampling technique. Structural Equation Modeling with AMOS was used as the data analysis technique. The structural model showed that resource accessibility had a significant and positive relationship with business performance, whereas government and non-governmental support did not significantly influence business performance. Especially, Muslim women entrepreneurs in Sri Lanka do not show interest in getting support such as finance, training, and other necessities from government and non-government organizations as well as business development support agencies. Trade chambers and decision-making authorities may use this finding to gain insights and develop strategies to enhance the business performance of women entrepreneurs.

The study investigates the existence of an optimal level of cash and the firm characteristics influencing the decision to hold cash, and the adjusting speed of the cash holdings to the target level. It highlights the heterogeneity of cash adjustment speed in the Vietnam market. The research employs the 417 samples of Vietnamese non - financial listed firms in the period of 2010 to 2019. The study uses the Pool OLS model, Fixed effect model (FEM), Random effect model (REM), and GMM model. According to the research findings, there is an optimal amount of cash at which the firm's value is maximized in Vietnamese listed firms, and the majority of the firms in the sample retain cash over the target level. Furthermore, the study demonstrates that firms actively modify their cash holdings to the optimal level with an adjustment speed of less than one owing to adjustment cost constraints. This speed varies between groupings of enterprises with different characteristics, underlining the heterogeneity of the adjustment speed even more. Small deviation firms adjust more rapidly than large deviation firms. Large free cash flow (FCF) firms adjust more readily than small FCF firms, and fiscal deficit firms modify more rapidly than firms with a financial surplus.

Gambling negatively affects the economy, and it brings unwanted financial, social, and health outcomes to gamblers. On the one hand, unemployment is argued to be a leading cause of gambling. On the other hand, gambling can cause unemployment in the second-order via gambling-induced poor health, falling productivity, and crime. In terms of significant effects, previous studies were able to establish an association, but not causality. The current study examines the time-sequence and contemporaneous causalities between lottery gambling and unemployment in Thailand. The Granger causality and directed acyclic graph (DAG) tests employ time-series data on gambling- and unemployment-related Google Trends indexes from January 2004 to April 2021 (208 monthly observations). These tests are based on the estimates from a vector autoregressive (VAR) model. Granger causality is a way to investigate causality between two variables in a time series. However, this approach cannot detect the contemporaneous causality among variables that occurred within the same period. The contemporaneous causal structure of gambling and unemployment was identified via the data-determined DAG approach. The use of time-series Google Trends indexes in gambling studies is new. Based on this data set, unemployment is found to contemporaneously cause gambling, whereas gambling Granger causes unemployment. The causalities are circular and last for four months.

In the past four decades, corporate social responsibility (CSR) issues have grown substantially due to the increasing demand for transparency and growing expectations that corporations should manage and improve their social, environmental, and economic performance. As a result, most organizations, companies, and governments provide CSR reports, while a large number of companies are still engaged in defining and integrating CSR into several aspects of their business. CSR is an obligation to society (Lee, 2020). The linkage between CSR and consumer-company identification (CCI) is important under company stakeholders. Consumers who care about those issues often change their shopping habits to bring greater value to the community. They will avoid buying environmentally or socially harmful products, and actively seek the products and services of the companies that carry out social responsibility. Companies conducting CSR activities such as charity works or environmental activities will be easy to associate as a responsible organization for always meeting the necessity of society. Therefore, companies must consider CSR a long-term strategy. The strategic approach to CSR plays an increasingly significant part in the business competitiveness - which helps create companies' values while gains trust and respect from the consumers, partners in particular, and the social community in general. This study is conducted to show evidence from project-based organizations about the CSR factors that influence consumer loyalty and the impact level of those factors on customer loyalty.

The "sharing economy" describes a type of business built on the sharing of resources - allowing customers to access goods when needed. While sharing goods has always been a common practice among friends, family, and neighbors, in recent years, the concept of sharing has moved from a community practice into a profitable business model. This study explores gaps between customers' actual usages and current policies on accommodation sharing by analyzing what needs to be done for the better establishment of sharing economy in society. The purpose of this study is to investigate perceptions of accommodation sharing by analyzing reviews and negative aspects that help resolve complaints and improve better services through policy establishment. This study investigates key attributes that influence business performance to improve citizens' decision-making for the usage of accommodation sharing. This study applies qualitative research by collecting demand- and supply-side reviews from selected registered accommodations using a random sampling procedure. This study finds that guests prefer entire house sharing with instrumental attributes related to properties. Entire house sharing of multiple dwellings shows business impacts in terms of high occupancy rate on the platform, while there are policy concerns with entire house sharing. The results provide policy and managerial implications by suggesting proper policies and considering relationships with citizens.

The COVID-19 pandemic has impacted the tourism industry due to the resulting travel restrictions as well as a slump in demand among travelers. The tourism industry has been massively affected by the spread of coronavirus, as many countries have introduced travel restrictions in an attempt to contain its spread. In Vietnam, the government has largely been credited for the country's success in keeping COVID-19 transmission rates under control. Early awareness of the pandemic, appropriate, drastic, and people-centric measures, as well as public support, are the main factors behind the success of Vietnam. In that context, it is observed that people's travel demand has bounced back and this research will examine factors driving the public's travel intention in the post-crisis (pandemic) period. The survey was conducted on the Internet using questionnaires designed in the Google platform. Data was collected from April 16 to May 31, 2020, from 154 Vietnamese participants. Research findings demonstrate 4 direct and indirect determinants of travel intention. The strongest effects come from perceived behavioral control which is influenced by subjective well-being. Perceived risk negatively correlates with Self-efficacy and subjective well-being. Conducted in the context of post-COVID-19, the research implies that once the pandemic has been controlled, perceived risks, although still exist, insignificantly influence the public's travel intention.

Social marketing seeks to develop and integrate marketing concepts with other approaches to social change and aims to influence behaviors that benefit individuals and societies for the social good. The study investigates the type and level of influence of social marketing on customer behavior in tourism companies in Baghdad (Iraq). The sample size of the study is 135 people comprising directors, assistant directors, and marketing staff in tourism companies in Baghdad. A questionnaire was used as a tool to collect data and information, and was prepared by the researcher after it underwent validity, stability, and arbitration tests. The data was analyzed using the statistical program (SPSS v. 25, AMOS v.23) and statistical methods have been used to process the data represented by the arithmetic mean, standard deviation, coefficient of variation, correlation coefficient (Person), simple and multiple regression equations. The research showed significant results represented by a positive and strong relationship between the research variables. This result indicates that there is an effect on the customer's behavior. Moreover, the results of the study showed positive effects that extend from social marketing to customer behavior in the long term.

The purpose of the study is to investigate the effect of digital literacy, perceived usefulness, and perceived ease of use on Internet users' online purchase intention in Palestine, as well to examine the moderating effect of Internet users' socioeconomic characteristics - age and gender on the relationships between digital literacy and online purchase intention. An extended technology acceptance model (TAM) by including digital literacy was applied in this research. The study applied a quantitative method, where 400 respondents participated in a questionnaire. The collected data was tested against the research framework using the partial least squares (SEM-PLS) method. The findings indicate that digital literacy has a significant effect on perceived usefulness, perceived ease of use, and online purchase intention; there is a significant effect of perceived usefulness on online purchase intention, but not perceived ease of use. On the other hand, socioeconomic variables demonstrate that neither age nor gender moderates the relationship between digital literacy and online purchase intention; in short, age and gender do not condition the intention of the Internet user.

This paper aims to investigate factors affecting museum visits of young people in Vietnam by sending questionnaires to 2106 young people aged between 14-30 in Vietnam. With the support of SPSS version 2016 and STATA version 22, this paper illustrates that the empirical findings are appropriate with previous literature reviews. Research hypotheses such as learning purposes, intrinsic motivation, extrinsic motivation, and museum architecture are significantly and positively correlated with museum visits measured through customer visiting intention, customer satisfaction, and customer loyalty. Furthermore, males have a stronger interest in visiting the museum but a low re-visit intention than females. People with a higher level of education and higher income are also more likely to visit the museum than those with a lower level of education and income. Finally, the research results suggest that the family class and the orientation of parents play an important role in encouraging children to increase museum visiting intention; however, children of high-class families are less likely to have a high intention, satisfaction, and loyalty toward museum visitation than children of lower-class families.

The environment friendly lifestyle and the green product trend have motivated corporates to develop and adopt sustainable business practices. However, an increasing number of corporations have engaged in greenwashing practices to create the appearance of environmental responsibility. By employing the theory of reasoned action, the paper investigated a model linking corporate greenwashing and consumers' green purchase intentions with the mediating role of green trust and green word-of-mouth about green electronic devices in Vietnam. Using an online survey via Email, Zalo, and Wechat, data was obtained from 308 Vietnamese consumers who have been purchasing green electronic devices. Based on the responses of the participants from the questionnaires conducted, data analysis was conducted by using SEM in AMOS version 23. This investigation shows that corporate greenwashing negatively affects consumers' green trust, green word-of-mouth, and their green buying intentions. Additionally, the paper verifies that green trust and green word-of-mouth mediate the relationships between greenwashing and consumers' green purchase intentions. These results reinforce the extant understanding of greenwashing and its consequences. Finally, the study not only stimulates future research but serves as a reference for business managers, scholars, and students who are interested on the topic of environmental sustainability, new product development, and green brands.

The aim of the research is to evaluate the impact of social media marketing (with special reference to Facebook) on the brand preference of customers with regard to smart mobile phones. Since Facebook has become very popular today and a trend has arisen to use social media as a marketing tool, the researcher intended to evaluate the impact of social media marketing on brand preference, as the findings would provide valuable insight for future businesses. Social media as measured social media visibility, social media engagement, and social media influencewas the independent variableand brand preference was the dependent variable. The convenience sampling method was used where the sample was taken from a group of people easy to contact or to reach. A sample of 186 young males and females was selected. Factor loading and factor analysis were used to analyze the data and find the most influencing factors on brand preference. Reliability analysis, validity analysis, and regression analysiswere performed to analyze the data. The R² value is 0.320 implying that 32.00% of the variance in brand preference is explained by social media influence, social media engagement, and social media visibility. The findings show thatsocial media visibility, social media engagement, and social media influencehave a positive impact on brand preference.

In recent years, there have been several studies on service quality in higher education, however, research on service quality and sustainable activities affecting student loyalty has been largely ignored in previous studies. This paper investigates the role of service quality in creating student loyalty, and how university sustainability practices and student satisfaction mediate the relationship between service quality and student loyalty. The paper draws attention to university sustainability practices and understanding its impact on student satisfaction and loyalty in Vietnamese public universities. A quantitative methodology is explored, and data was collected through an online structured questionnaire. Responses are gathered from 278 students of public universities in Ho Chi Minh City, Vietnam. Structural equation modeling is used to examine the associations between the constructs by using the PLS-SEM approach. The results show that service quality has a significant effect on university sustainability practices, student satisfaction, and student loyalty. In addition, university sustainability practices and student satisfaction also mediate the relationship between service quality and student loyalty. The author's findings may guide the key decision-makers in universities to incorporate service quality and universities' sustainability practices in their strategy and thereby improve student satisfaction and student loyalty.

The purpose of this study is to explore the link between job satisfaction and organizational commitment at higher education institutions (HEIs) in emerging countries such as Vietnam and to determine extrinsic work factors that influence job satisfaction. Higher education is critical for socio-economic growth and the overall development of each country. Hence, an understanding of what motivates employees' actions and attitudes should be obtained before determining the extent of employee satisfaction. The conceptual model was developed by incorporating job satisfaction-related variables, their relationships, and the impact of job satisfaction on organizational commitment. An empirical study was conducted on a study sample of public and private universities, with 316 academics and non-academic employees surveyed. The current study employed the partial least squares structural equation modeling to test the proposed hypotheses. The results reveal a positive and significant relationship between job satisfaction and organizational commitment. The findings confirm that extrinsic work factors (job itself, supervision, working conditions, payment, and reward and recognition) have a positive and significant relationship with job satisfaction. Furthermore, the study indicates that employees at HEIs who have a high level of ability utilization and supervisor support are more likely to be satisfied with their jobs.

The aim of this research was to look into the relationship between leadership; transformational leadership, transactional leadership, and employee innovation, as well as the mediating impact of cultural diversity between leadership and employee innovation. Structured questionnaire was used to collect the data from 633 public and private universities' employees in the United Arab Emirates (UAE) with the help of the stratified sampling technique, and hypothesis verified through structural equations modelling (AMOS-21). Findings of the study shows that leadership has positive impact on employee innovation and cultural diversity partially mediates the relationship between leadership and innovative performance of UAE universities' employees. Practical implication of the study is to understand how universities can enhance their employees' innovation which is crucial for their competitiveness and survival. Moreover, the increasing prevalence of cultural diversity, as work arrangements in universities, raises the question of how to successfully manage employees. Although few studies have looked into how transformational and transactional leadership styles affect employees' innovation performance, this study expands on the topic by concentrating on sub-dimensions of leadership that foster innovation through idea generation and execution at the United Arab Emirates universities. This study offers valuable insights for educational leaders and throws light on the main characteristics of leadership which helps the employees to perform better in terms of innovation.

Stepping into the technological boom time, Vietnam has integrated into the trends of using Fintech applications as a new means of payment. This article evaluates the relationship between perceived security (including service security and platform security), knowledge, confirmation, perceived usefulness, satisfaction, attitude and lastly enterprise's images regarding the service and continuous intention to use Fintech services. The survey results of 352 Vietnamese customers using Fintech services, reliability test and extended post-acceptance model (EPAM) which is based on PAM and ECT models. From the survey, we further found out that perceived security (BSS) has no direct impact on continued intention to use, while perceived security (BSS) has positive impact on confirmation (CON), similarly, perceived usefulness (PU) and user's satisfaction (SES). Knowledge of the Mobile Fintech payment service (KNOW) has a positive impact on perceived security (BSS). Confirmation (CON) has a positive influence on perceived usefulness but in the meanwhile it has created a negative impact on user's satisfaction (SES). From the survey it can also tell that user's attitude (ATT) and enterprise image (IMG) both have a positive impact on continual intention to use Fintech services. From the research results, we also propose some recommendation to enhance the continual intention to use Fintech services in Vietnam.

In this study, to capture the skewness and kurtosis detected in both conditional and unconditional return distributions of the stock markets of Kazakhstan and Russia, two versions of normal mixture GARCH models are employed. The data set consists of daily observations of the Kazakhstan and Russia stock prices, and world crude oil price, covering the period from 1 June 2006 through 1 March 2021. From the empirical results, incorporating the long memory effect on the returns not only provides better descriptions of dynamic behaviors of the stock market prices but also plays a significant role in improving a better understanding of the return dynamics. In addition, normal mixture models for time-varying volatility provide a better fit to the conditional densities than the usual GARCH specifications and has an important advantage that the conditional higher moments are time-varying. This implies that the volatility skews implied by normal mixture models are more likely to exhibit the features of risk and the direction of the information flow is regime-dependent. The findings of this study contain useful information for diverse purposes of cross-border stock market players such as asset allocation, portfolio management, risk management, and market regulations.

Investors have increasingly become interested in macroeconomic antecedents in order to better understand the investment environment and estimate the scope of profitable investment in equity markets. This study endeavors to examine the interdependency between the macroeconomic antecedents (international oil price (COP), Domestic gold price (GP), Rupee-dollar exchange rates (ER), Real interest rates (RIR), consumer price indices (CPI)), and the BSE Sensex and Nifty 50 index return. The data is converted into a natural logarithm for keeping it normal as well as for reducing the problem of heteroscedasticity. Monthly time series data from January 1992 to July 2019 is extracted from the Reserve Bank of India database with the application of financial Econometrics. Breusch-Godfrey serial correlation LM test for removal of autocorrelation, Breusch-Pagan-Godfrey test for removal of heteroscedasticity, Cointegration test and VECM test for testing cointegration between macroeconomic factors and market returns,] are employed to fit regression model. The Indian market returns are stable and positive but show intense volatility. When the series is stationary after the first difference, heteroskedasticity and serial correlation are not present. Different forecast accuracy measures point out macroeconomics can forecast future market returns of the Indian stock market. The step-by-step econometric tests show the long-run affiliation among macroeconomic antecedents.

The study investigates the effectiveness of the macroprudential policy on credit growth in Vietnam. The authors use the logic of the transmission mechanism of macroprudential policy on credit growth. Research variables include economic growth, inflation, interest rate, and quarterly bank-level data from 28 commercial banks in Vietnam during 2011-2018. The results reveal that: (i) GDP growth had a positive impact on credit growth of small banks but had no impact on large banks, (ii) Domestic Systemically Important Banks (D-SIBs) and small banks respond differently to macroprudential measures of imposing different credit growth targets for different bank groups, (iii) Restrictions on foreign currency loans are found to be effective in curbing credit growth for the full sample and small banks, (iv) Inflation and economic cycle have significantly impacted credit growth at bank-level in Vietnam and (v) Interestingly, a significant positive relationship between interest rates and credit growth is found for the full sample and D-SIBs in Vietnam. The findings suggest that a stable macroeconomic environment should be good conditions for financial stability, and monetary authority should pay more attention to small banks' behaviors than D-SIBs behavior, toward such "administration" tools since small banks tend to prefer "breaking the rules" to make profits.

This paper investigates the effect of institutional quality on FDI inflows by using FDI outflows from Asian countries from 2009 to 2017. We used the FDI data from five major Asian economies, which are South Korea, China, Japan, Singapore, and Hong Kong. The gravity model was used to examine the effect of institutional quality on FDI flows. The regression model considers several independent variables, and we select the most appropriate variables by using the Bayesian Model Averaging (BMA) estimator. We have shown that foreign direct investment from Asian countries depends on the size of home and the partner countries, geographical distance, trade interaction between two countries, economic freedom, labor supply, tariff rate, and capacity of the government. The results of different estimation techniques emphasize that multinational enterprises prefer to invest in those countries which have a higher income, which shows the evidence for Lucas's paradox. The results also show that economic freedom and control of corruption have a positive impact on FDI inwards. The regression results show that better institutional quality in host countries encourages more FDIs from Asian economies. It suggests that the state should control corruption and create a free economic environment to attract FDIs.

The impact of investment on economic growth has been studied by many authors around the world with different times and research methods. Therefore, there are conflicting opinions about the impact of investment on economic growth. To contribute empirical evidence, the objective of this study is to assess the impact of investment sources such as public investment, private investment, and foreign direct investment on economic growth in Vietnam in the short-run and long-run. The data used for the study is panel data from 63 Vietnamese provinces between 2000 and 2020. The inquiry method is PMG (Pool Mean Group) regression for economic growth (GDP) after testing the stationarity of the variables that meet the PMG regression condition as suggested by Pesaran et al. (1996) and Hamuda et al. (2013). The results show that: factors such as labor and trade openness have a negative impact on economic growth in the short term. In the long run, public investment has a negative effect on economic growth, while domestic private investment, foreign direct investment, trade openness, and labor have positive effects on economic growth. Labour contributes the most, followed by trade openness, foreign direct investment, and domestic private investment. Finally, the study provides policy implications for the Government of Vietnam.

This study aims to obtain empirical evidence about the cognitive effect of Islamic religiosity and budget control in reducing budgetary slack behavior. This study involved 176 managers as respondents in 10 local companies in Eastern Indonesia. Managers who are respondents in thus study work and are spread across 14 provinces in Indonesia. Probability sampling method has been used for this study from the total population with certain criteria. Data analysis has been done using Warp PLS-SEM technique. The results showed that Islamic religiosity cognitive and budget control had a direct negative effect on budgetary slack behavior. The two variables also fully mediate the relationship between participatory budgeting and budget-based compensation schemes on the behavior of budgetary slack in a negative and significant way. These results mean that the two variables are proven to reduce budgetary slack behavior. This empirical evidence at the same time corrects the agency theory's assumptions about opportunistic human nature and always maximizes every potential economic profit. In addition, the results also show that Islamic religiosity cognitive is stronger in reducing budgetary slack behavior. These results can be used to improve the company's budget control system by incorporating elements that motivate religious goals so that it is more effective in reducing budgetary slack behavior.

Loan monitoring is a fundamental element of credit control. The importance of loan monitoring is to reduce loan defaults and to increase loan repayment performance. The ex-post monitoring can also increase the loan quality and thus a concern to many creditors in the market economy. This study identifies the role of ex-post monitoring on loan repayment performance in the context of rural Vietnam. Employing primary data from rural areas of Vietnam, this study investigates the impacts of ex-post monitoring on loan repayment performance of individual borrowers in terms of on-time loan repayment and the rate of loan repayment. Descriptions of borrower demographics, loan information, and ex-post monitoring show the initial picture of borrowers and loans in Vietnam's rural areas. Quantitative estimations that use the Probit and the Tobit model confirm the argument that better ex-post monitoring would result in better loan repayment performance in both on-time repayment and repayment rate. Thus, some policy suggestions have been made to improve the monitoring system in each financial institution. The study also indicates that some other factors too affect loan repayment performance such as borrower's characteristics (education, agricultural working area, and income) as well as loan's characteristics (loan size, maturity, and loan purpose).

The purpose of the research was to explore the factors which affect service innovation in organizations and how the utilization of resources can improve organizational performance, and gain a competitive advantage by adopting numerous innovative practices. This study hypothesizes Service Innovation Readiness (SIR) to consist of Strategic Alignment favoring Service Innovation (SASI) and Empowering Structure for Service Innovation (ESSI), which regulate the organization's preparedness to adopt service innovation changes. Six dimensions were identified and analyzed to understand their effects on SASI and ESSI. A structured questionnaire on a 5-point Likert scale was used to collect data from the selected hospitals of Saudi Arabia. The research results contribute considerably to the subject matter by theorizing SIR and the complex variable settings essential for embracing SI. This research also provides some understanding of the service innovation management dimension through a complete assessment that measures the organization's readiness and attempts to direct organizations' efforts to achieve and sustain competitive advantage. The study conducted is unique in the current geographic limits and has explored numerous SI areas of an organization's readiness to adopt service innovation.

The object of this article is to assess the factors affecting the behavioral intention of young retail customers to use digital banking services in Vietnam. In this article, multivariate data analysis techniques including Cronbach's Alpha, Exploratory factor analysis (EFA), Confirmatory factor analysis (CFA), Structure equation model (SEM), and Bootstrapping are used to analyze the data collected from 525 young respondents under the age of 35 who are using or having opportunities to experience digital banking services. The people taking part in the survey were mainly University students with incomes of most of them under VND 5 million. The result from the analysis illustrates that (1) perceived ease of use positively affects intention to use, (2) social influence positively impacts intention to use, and (3) customer support has a positive impact on the intention of young people to use digital banking services. While technology self-efficacy, convenience, and perceived security were found to have an impact on intention to use services in former studies, the influences of these factors on intention to use digital banking services are found insignificant in this research. From these results, the author provides implications for commercial banks to increase the intention to use digital banking of young people in Vietnam.

Stock movement is difficult to predict because it has dynamic characteristics and is influenced by many factors. Even so, there are some approaches to predict stock price movements, namely technical analysis, fundamental analysis, and sentiment analysis. Many researches have tried to predict stock price movement by utilizing these analysis techniques. However, the results obtained are varied and inconsistent depending on the variables and object used. This is because stock price movement is influenced by a variety of factors, and it is likely that those studies did not cover all of them. One of which is that no research considers the use of fundamental analysis in terms of currency exchange rates and the use of foreign stock price index movement related to the technical analysis. This research aims to predict stock price movements in Indonesia based on sentiment analysis, technical analysis, and fundamental analysis using Support Vector Machine. The result obtained has a prediction accuracy rate of 65,33% on an average. The inclusion of currency exchange rate and foreign stock price index movement as a predictor in this research which can increase average prediction accuracy rate by 11.78% compared to the prediction without using these two variables which only results in average prediction accuracy rate of 53.55%.

The study examines the effects of digital accounting on financial reporting quality, accounting information usefulness, and strategic decision effectiveness of listed firms in Thailand through digital transformation as the moderating variable. A total of 313 listed firms in Thailand were selected as the sample for the study. Structural equation model and multiple regression analysis are applied to test the research relationships. The results of the study show that digital accounting has a significant effect on financial reporting quality, accounting information usefulness, and strategic decision effectiveness. Financial reporting quality significantly affects both accounting information usefulness and strategic decision effectiveness while accounting information usefulness has a significant effect on strategic decision effectiveness. Both financial reporting quality and accounting information usefulness mediate the digital accounting-strategic decision effectiveness relationship. In addition, digital transformation moderates the digital accounting-financial reporting quality relationship and the digital accounting-accounting information usefulness relationship, but it does not moderate other relationships. Accordingly, digital accounting plays a significant role in determining and explaining firms' goal achievement. Executives are suggested to learn, invest and utilize the digital accounting system in the organization to ensure goal achievement and enhance organizational sustainability.

This study investigates the empirical linkages between ASEAN countries' institutional quality and financial inclusion using country data from 2008-2019. In this paper, six governance indicators from the World Governance index are used to measure the impact of institutions on financial inclusion. The PCA method's financial inclusion index is constructed from 3 indicators: penetration, access, and usage: penetration, access, and usage with six indices respectively as the number of ATMs per 1000 km², the number of bank branches per 1000 km², the number of ATMs per 100,000 people and the number of bank branches for 100,000 adults, the ratio of credit to private to GDP, and the ratio of deposit to private to GDP. Regression analysis with the Generalized Moments method shows the positive impact of institutions and other control variables like GDP per capita, inflation, bank concentration, and human development index on financial inclusion. Therefore, this study recommends that the government and policymakers in countries pursue the financial inclusion agenda to pay attention to the financial and economic indicators and institutional factors. This is because many savers, borrowers, and investors may not be protected when financial contracts are enforced or breaches occur in an environment where economic, legal, judicial, and political institutions are weak, such as in ASEAN countries.

This research examines the financial performance of Village and Urban Community Funds (VFs). The study also explores the beneficial effects of the biggest microfinance programs in the world in the lower and lowest income provinces; specifically, whether VFs change household economic status or not. The data is collected uniquely from the village funds in four provinces of each region in Thailand which considerably reflect the government achievement. Accordingly, several financial ratios have been applied to evaluate the financial efficiency of the village funds, and the ordered logit model has been used to estimate the impact on economic variables of the poor. The findings show that the village funds do not improve the savings, income, consumption, and asset of VFs' members, although such funds have a higher financial performance. Furthermore, the VFs are a good substitute compared to the Bank for Agriculture and Agricultural Cooperatives (BAAC) credit because the cross-price elasticity of quantity of demand for such loans is positive. In particular, the loans from village funds are insignificantly correlated with the debt, income, asset, and economic status of VF members. This implies that Thai Village Funds do not alleviate definitely the serious problem about the financial situation in rural provinces. Thus, this microfinance does not change the economic well-being of the poor.

The classification standards for hotels in Vietnam are different from many other hotel classification standards in the world. This study aims to analyze customer reviews on the TripAdvisor website to develop a new algorithm for hotel rating that is independent of Vietnam's hotel classification standards. This method can be applied to individual hotels, or hotels of a region or the whole country, while online booking sites only rate individual hotels. Data was crawled from TripAdvisor with 22,287 reviews of 5 cities in Vietnam. This study used a statistical model to analyze the review dataset and build an algorithm to rate hotels according to aspects or hotel overall. The results have less rating deviation when compared to the TripAdvisor system. This study also supports hotel managers to regularly update the status of their hotels using data from customer reviews, from which, managers can strategize long-term solutions to improve the quality of the hotel in all aspects and attract more travelers to Vietnam. Moreover, this method can be developed into an automatic system to rate hotels and update the status of service quality more quickly, thus, saving time and costs.

The current study aims to investigate the relationship between CSRD and firm performance, as an indicator for corporate socially responsible behavior, and corporate market performance of listed companies on the Amman stock exchange (ASE). The study adopts a quantitative methodology and utilizes pooled data sets that was collected following content analysis approach of the annual reports for the period 2014 to 2019. The study sample consists of 42 listed companies. The study ran a multiple regression model in order to capture the relationship between the independent variable CSRD and the dependent variable that is Firm performance which was measured using Tobin's Q. The study also utilized five control variables in order to control the hypothesized relationship between CSRD and Firm Performance. The results indicate a negative but significant relationship between CSRD and corporate market performance measured by Tobin's Q. The results stand against the notion of the business case for CSR, and indicate the opposite position, so, the higher CSRD, the lower will be Tobin's Q. Such results support the notion of the institutional theory, and provide an initial evidence for legitimacy seeking behavior in Jordanian companies. However, the results indicate a lower level of awareness of CSR across investors and market players, which support arguments of the difference in market perceptions towards CSR.

This study is the application of a choice experiment to assess Mekong Delta urban households' preferences and motivations for ecosystem conservation in the U Minh forest. The study applied a choice modeling approach to estimate the economic values of the proposed ecosystem conservation program in the U Minh forest by accessing urban consumer preferences and their willingness to pay for the project. Discrete choice experimental data was collected from 450 residents in the cities of the Vietnamese Mekong Delta. The multinomial logit model was employed to identify consumer's stated preferences for the environmental and sustainability attributes of the conservation project. The results showed that Mekong Delta urban residents paid much attention to the proposed project to protect and develop the U Minh forest. In addition, the results showed that higher education, income, and knowledge of the U Minh forest revealed a higher likelihood of selecting the project, while the older residents would select the status quo more than the younger ones. The study also proved that the effect of participation had a strong impact on the willingness to pay for the project. The findings could be useful for policymakers to take action to raise resident's awareness and willingness to pay for the U Minh forest project.

Religiosity is often perceived as a trait that can effectively suppress attitudes and behavior that lead to people evading taxes. However, this study finds that Islamic religiosity has a complicated relationship with tax evasion. This study employs a mixed-method, which involves collecting, analyzing, and integrating quantitative and qualitative research, and this integration provides a better understanding of the research problem. Qualitative analyses of the sermons of prominent Islamic clerics speaking on taxes on YouTube channels revealed different views. The textualists/conservative clerics viewed taxes are prohibited based on the fact of Islamic history and tax prohibition stated in a hadith. Furthermore, tax compliance is determined solely by the threat of punishment from the government. On the other hand, the moderate preachers seem to be more flexible in response to tax issues. They involve the framework of contextual and analogical-historical practice. Quantitative analyses from the survey found that Islamic religiosity is not directly correlated with tax evasion. However, the sentiment of Islamic law adoption by the state has significantly mediated the correlation between them. In addition, respondents who affiliate with moderate Islamic organizations tend to have less justification of tax evasion than those who affiliate with conservative organizations or movements.

This study examines the environmental performance of firms in Vietnam and its determinants. The contribution of the paper is on both theoretical and empirical aspects. On the theoretical matter, the research proposes a new index measuring environmental management at the firm level, namely the Environmental Management Index with a clear illustration for the case of Vietnam. On the empirical matter, the study points out and estimates determinants of the corporate environmental performance of Vietnamese firms measured by the newly proposed index. Due to data availability and the impossibility of getting more updated data, the empirical analysis covers only the period from 2004-2009. However, findings are still meaningful because, on the one hand, it provides some evidence for Vietnamese policymakers; on the other hand, with the robust methodology proposed, when more recent data are available, researchers can easily replicate the estimation for more insights. Empirical results show that factors having positive impacts on the environmental performance of Vietnamese firms are profit, capital stock, and interestingly public pressure proxied by the population of the province where the firm is located. Firm ownership does also matter in explaining the corporate environmental performance of Vietnam.

This study aims to investigate the determinants of default risk of rural banks in East Java, Indonesia. The method used is descriptive verification and logistic regression analysis. The data used is secondary in the form of monthly annual financial reports of rural banks in East Java during the period 2009-2018. From the results, it was shown that net interest margin (NIM) as a proxy of market risk, non-performing loan (NPL) as a proxy of credit risk, operation efficiency as a proxy of operational risk and return on assets (ROA) as a proxy of profitability have a significant influence on default risk. Meanwhile, the loan to deposit (LDR) ratio as a proxy of liquidity risk has no significant influence on default risk. Banks need to implement risk management and meet the capital adequacy requirements of regulators so that they are resistant to risk, and also, compliant with bank governance to be able to produce high returns for rural banks have an impact on sustainability and its existence. The ability to identify setbacks in bank conditions and the ability to distinguish between healthy and problematic banks will enable to anticipate default banks.

The emerging competitive environment in today's global marketplace is one where businesses no longer compete with each other as autonomous, individual firms. Global, economic, and technological development pressure forces organizations to continually enhance their performance through knowledge sharing and innovativeness. The purpose of this paper is to explore the moderating role of knowledge sharing and the mediating role of innovativeness in the relationship between transformational leadership and organizational performance. The data was collected from 389 employees in Vietnamese industrial enterprises through a questionnaire survey. The information was then analyzed by explanatory factor analysis (EFA) confirmatory factor analysis (CFA) as well as structural equation modeling (SEM). The results show that the mediating role of innovativeness and the moderating role of knowledge sharing in the relationship between transformational leadership and performance, are supported. Organizations may reap the benefits of an innovative workforce by selecting, nurturing transformational leaders. This study contributes to the field of human resources management, particularly leadership, by exploring the role of transformational leadership. Moreover, this is the first study to test the moderating role of knowledge sharing and the mediating role of innovativeness in the relationship between transformational leadership and the organizational performance.

Many organizations have realized that to stand out in today's competitive business world, they need not only academic skills but also emotional intelligence (EI). This study aims to investigate the relationship between EI and the organizational performance of university teachers. The convenient sampling technique has been used to select 200 respondents from 25 universities, and a self-administered research instrument has been employed to collect data from the respondents. The reliability test of items is confirmed by Cronbach's Alpha test using SPSS. Factor analysis has been used to find out the significant constructs of EI, which influence organizational performance. Likert scale and multivariate regression analysis have been used for measuring questionnaire items and testing hypotheses. The key outcomes of this study suggest that interpersonal competence, job performance, effective leadership, motivation and creativity, and social competence have a vital influence on organizational performance. The study also reveals that a decision-making system should be developed and the policymakers and concerned authorities should give more emphasis on key variables of EI that are affecting the advancement of higher education. Further investigation is encouraged to identify the mediating and moderating effects of EI on the relationship between employee work engagement and job performance in the organization.

The study investigates the mediating effect of Korean firms' corporate social responsibility (CSR) in the relationship between Korean executives' religiosity, their individual social responsibility (ISR), and corporate financial performance (CFP). As executives lead the firms' strategies and policies, their religiosity or ISR may have a significant influence in attaining the firm's CSR and influencing CFP. The upper echelon theory, agency theory, and stakeholder theory are used to explain the link between individual-level drivers of CSR, a firm's CSR, and CFP. The upper echelon theory, agency theory, and stakeholder theory are integrated into the conceptual model, which explains the relationships between proposed constructs in this study. This study employs survey data of 421 Korean companies. The confirmatory factor analysis (CFA) technique was used to test the proposed hypotheses. The main result shows that Korean executives' religiosity and their ISR positively influence CFP when mediated by CSR. The findings of this study suggest that Korean executives' personal values such as their religiosity and ISR can impact the firm's CSR activities or financial performance. Overall, this paper responds to the recent calls in the CSR literature to examine the individual-level drivers from non-western contexts by shedding more light on the Korean context.

This study aims to consider the role of women serving in the executive committee of the company and determine how it related to corporate social and environmental responsibilities (CSR and ESR). The data was collected from the 344 companies listed on the Stock Exchange of Thailand (SET) between 2013 and 2014. Especially, the CSR and ESR data was collected from the annual report and used to measure activities related to environmental and social responsibilities of companies listed on the SET. This study employed panel analysis regression to analyze the relationship between dependent and independent variables. The results indicated that the role of women who served in the executive committees of companies listed on SET had a positive impact on the social and environmental responsibilities of companies listed on the SET. The Granger causality test showed that the proportion of women holding positions on the board of directors had a statistically significant relationship with CSR and ESR, which is a unidirectional relationship. Moreover, the size of the company and the return to total assets also have a positive significant relationship with the CSR and ESR.

The purpose of this research is to investigate the mediating role of performance information use in the relationship between result-oriented culture and organizational performance. The data were collected from chief accountants and managers working in public-sector organizations in Vietnam. The analysis was based on the 197 completed questionnaires by using Partial Least Squares Structural Equation Modeling (PLS-SEM). For the test research model and hypotheses, the supporting tool is SmartPLS 3 software. Research findings show that result-oriented culture is positively associated with organizational performance, and that performance information use is a mediating mechanism that explains how a result-oriented culture leads to higher performance in public organizations. The findings of this study suggest that the results-oriented culture, not only directly improves organizational performance, but also indirectly does so by the use of performance information. This study provides evidence for theoretical understanding of the impact of result-oriented culture on the performance of public-sector organizations through performance information use, and suggests practical implications for public organizations in applying result-oriented culture to foster using performance measurement and improve organizational performance. In order to achieve good performance, public-sector organizations need to create and spread result-oriented culture and enhance the use of performance information for decision-making.

Customer value has long been believed to be a direct trigger for increased tourist satisfaction, but as a mediating variable, it still needs to be proven further. This paper aims to examine the causal relationship between research variables, as well as to examine the role of customer value as a mediating variable in the relationship between service quality, brand quality, tourism products, customer value, and tourist satisfaction with tourists' objects. The population is tourists who visit tourist sites/destinations in the Gianyar Regency on the island of Bali, Indonesia, and the sample size is 270 respondents, selected through random sampling. Structural equation modeling (SEM), a multivariate statistical analysis technique, is used to analyze the causal relationships between variables. The results show that the model is accepted, and customer value is proven to be a positive mediating variable. The results also show that service quality, brand quality, and tourism products have an effect on customer value. This provides insight into the practical implications for tourism managers to increase the brand quality of tourist attractions as well as increase the professionalism and quality of tour guide services. This, in turn, will increase customer value and increase tourist satisfaction.

The role of the garment and textile industry is particularly important in the economies of many countries in the context of international goods trade. There is no denying that the garment and textile industry contributes significantly to the economic growth in the global economy. The study seeks to investigate the relationship between control variables and Vietnamese consumers' intention to buy Chinese garment products. While previous research has found some control variables influencing consumers' intention to buy products, little research has been done about the influence of control variables on consumers' intention to buy Chinese garment products, in developing countries like Vietnam. In particular, the textile industry plays an important role in export, but outsourcing is accounting for a high proportion of trade, hence, it is necessary to increase innovation to increase consumers' intention to buy domestic garment products. The data is collected from a survey of 406 Vietnamese consumers' in Hanoi city and Ho Chi Minh City. The methodology includes a mixed-method, i.e. qualitative method and quantitative method. The quantitative method applies SPSS analysis to measure the control variables' influence on Vietnamese consumers' intention to buy Chinese garment products. The results identify 1 control variable that impacts Vietnamese consumers' intention to buy Chinese garment products, which is domicile.

This paper examines the effect of e-service quality on the users of the Facebook marketplace. Users can always have stickiness intention. Stickiness intention is regarded as repetitive visits to and use of a certain website because of a commitment to continue using that website. Hence, we examine and explain the influence of e-service quality variables on stickiness intention. The variables used for e-service quality include efficiency, fulfillment, system availability, and privacy. The researchers related stickiness intention variable to online media users who always use the Facebook marketplace longer than other marketplaces, and users who visit the Facebook marketplace more often than other marketplaces. The method of data analysis was using inferential statistics GeSCA method. The GeSCA method is a Structural Equation Modeling (SEM) technique that can directly analyze latent variables, indicators, and measurement errors. The results of the GeSCA method before the COVID-19 pandemic states that an increase in e-service quality by 77.5% will increase stickiness intention by 61.2%. The results of the GeSCA method after the COVID-19 pandemic states that an increase in e-service quality by 85.2% would increase stickiness intention by 81.1%. This indicates that Facebook marketplace users had more stickiness intention for the Facebook marketplace.

This study examines social identity and self-identity as the antecedents of the theory of planned behavior (TPB) model in predicting purchase intention of certified coffee, whereas perceived trustworthiness (PT) is evaluated whether it directly affects intention and/or indirectly through attitude. In addition, ethics and luxury are investigated as the salient beliefs affecting attitude formation in this regard. A face-to-face survey was conducted with 727 coffee consumers in Thailand. Confirmatory factor analysis is applied to assess the adequacy of the model, followed by structural equation modeling to evaluate the hypotheses proposed for the relationships between constructs in an extended TPB model. The results confirm that self-identity is the most influential antecedent on attitude when compared to social identity, and attitude, in turn, is the strongest determinant in predicting purchase intention. PT has a direct positive effect on purchase intention, meanwhile, ethical, luxury beliefs, and PT are confirmed to portrait the attitude formation. As such the marketing campaigns can address manipulating consumers' beliefs on both ethical and luxury aspects as well as PT, along with consumers' social identity and self-identity to fortify a positive attitude toward certified coffee. Then the actual purchase behavior can be foreseen based on empirical evidence.

Service failures are fairly common these days, and recovering from them is difficult. If service failures are not addressed quickly, the service provider may lose revenue and customers. A good service recovery strategy will positively impact the business results of the service provider. The study aims to demonstrate the impact of service recovery on the satisfaction and word of mouth of international visitors towards homestays in the Mekong Delta, Vietnam. The research data was collected from 320 international visitors who have used services at homestays and experienced service failures in the Mekong Delta, Vietnam. Structural equation modeling was applied to analyze the data. The result shows that 3 dimensions constitute service recovery which are distributive justice, interactional justice, and procedural justice. Most importantly, the study has proved the positive impact of service recovery on both satisfaction and word of mouth of overseas tourists towards homestays in the Mekong Delta, Vietnam. The results have stressed the importance of service recovery to tourists' perceptions of service quality and service image. In addition to this, the study suggests that homestay owners should develop risk handling and risk prevention plans for their services.

The purpose of this study is to investigate and examine the role of specialized marketing capabilities (SMC) in mediating the relationship between customer sensing capability (CuSC) and competitor sensing capability (CoSC) with business performance (BP) at SMEs retail fashion in Indonesia. This study used 330 SMEs from ten regencies in Indonesia and examined the regression relationship between the four variables, SMC, CuSC, CoSC, and BP. Confirmatory factor analysis (CFA) was used to measure the validity and reliability of the construct used. For data analysis techniques, this study used structural equation modeling (SEM) with AMOS Version 22.0. This study found that SMC acts as a partial mediator in the relationship between CuSC and CoSC with SMC and BP. By examining the diverse literature on market sensing capability, marketing strategy, and BP, this study offers a unique analysis of market learning and its effects on SMC and BP in Retail Fashion SMEs in Indonesia. Furthermore, future research needs to broaden the findings and improve generalizations by conducting studies of SMEs in other industries, such as manufacturing, and services of small, medium and large scale. In addition, it needs to add some countries as research objects, not only Indonesia.

The use of social networking sites (SNS) for e-recruitment has shifted the focus away from traditional hiring and selection processes. They are commonly used in the search and acquisition of new employees and are projected to expand in the near future as an e-recruitment tool. However, there is a lack of material on SNS and their impact on an employers' intention to use these sites for e-recruitment, in the context of Malaysia. Hence, there is an acute necessity for research on the extent that the features of SNS can influence the employers' intention to use SNS for e-recruitment and to know how to keep utilizing the platform for future e-recruitment. This study aims to identify the key features of SNS that lead to employers' intention to use SNS for e-recruitment in Malaysia. In this cross-sectional study, random sampling was utilized to obtain data from 198 recruitment professionals using online survey. The findings show that data quality, reliability, networking spectrum and simplicity of navigation of SNS are the key predicting factors for intention to use SNS for e-recruitment. Therefore, employers should acknowledge these key features of SNS to achieve their e-recruitment goals.

The performance appraisal system is defined as general satisfaction with the performance appraisal system. It is used to assess employees' attitudes towards the fairness of the appraisal system, as well as their satisfaction with their knowledge of the appraisal system. This study aims to investigate the relationship between performance appraisal satisfaction and employee performance with equity as a mediator of this relation. There is limited research that studied the mediating effect of performance appraisal on the relationship between organizational justice and work performance. The research implemented the quantitative methodology throughout distributing questionnaires using google forms for data collection. Only 181 respondents out of 221 respondents answered the questionnaires. The data had been analyzed using the AMOS tool for performing structural equation modeling (SEM) analysis to validate the mediating relationship of equity and justice on the relationship between performance appraisals satisfaction and employees' performance. The results indicated that achieving organizational fairness and equity in the workplace can be done by the implementation of performance appraisal satisfaction, which can lead to higher productivity in the workplace, whichin turn will enhance the organization's image among its competitors.

Mobile devices have become attractive learning devices for education. The digitalization of the higher education system in Sri Lanka by 2020 is part of the government's effort to modernize and enhance the country's overall education system particularly in view of the COVID-19 pandemic. Theoretically, this study contributes to the M-Learning model in higher education institutions via the integration of literature on technology adoption (TAM and UTAUT) with the variables of Perceived Usefulness, Perceived Ease of Use, Attitude, Effort Expectancy, Social Influence, and Facilitating Condition. The attitude towards M-Learning amongst higher education students was gauged via an online questionnaire survey. The convenience sample comprised 344 students from the Advanced Technological Institutes (ATI) in Batticaloa District, Sri Lanka. Descriptive statistics, a measurement, and structural model, and hypotheses testing were used to analyze the derived data. The findings indicate that mobile learning is significantly affected by perceived ease of use, social influence, effort expectancy, and facilitating condition, but negatively affected by attitude and perceived usefulness. The exhaustive literature review revealed that there are very few M-Learning studies related to digital learning in the context of higher education in the Batticaloa district.

Analysts' forecasts are important for providing useful guidance to investors, especially individual or small investors, and therefore it becomes critical to identify the elements which can potentially increase errors in analysts' forecasts. This study investigates potential factors which can lead to errors in forecasting by analysts, specifically in terms of the level and attributes of corporate earnings. Utilizing a sample of firms listed on the Korean stock markets, this study provides evidence that firms with more volatile and unpredictable earnings feature less accurate analyst forecasts. This study fills a void in the literature by conducting empirical tests for earnings attributes in terms of volatility and unpredictability that could potentially undermine the forecast accuracy. The negative association between the quality of earnings and forecast accuracy is more pronounced for firms with negative net income values. Additional analysis demonstrates that forecast accuracy is significantly lower for the fourth quarter than for other fiscal quarters and that fourth quarter earnings tend to be more volatile and unpredictable. This study contributes to the literature by providing new empirical evidence regarding the comprehensive effects of earnings quality and level on analysts' forecasting accuracy and further suggests potential factors contributing to the fourth quarter anomaly in analyst forecasts in terms of earnings attributes.