• East Asian Journal of Business Economics (EAJBE)
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• v.3 no.1
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• pp.1-7
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• 2015

Ethics suggest that all persons are by nature moral, as it would not be possible for humans to exist collectively or even individually without an innate ethical sense. In order for the public sector to thrive in business, the board of directors needs to be guided by ethics and take into account the abiding interests of humanity and public good. It is argued in this paper that the abuse of power in the public sector has often been associated with unethical leadership and conducts which undermines the ubuntu notion. The irregularities which often arise in the awarding of tenders in the state-owned companies are some of the challenges that are prone to the public sector. In order to address these challenges and promote a flourishing democracy it is argued that ethical leadership as envisaged in the King III Report needs to be adhered to by the boards of directors. This paper concludes that the direction and control of ethics in any organisation is vital especially where the line between corporate governance and ethical leadership has become blurred.

• Management & Information Systems Review
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• v.14
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• pp.1-24
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• 2004

The Internet is flourishing and the World Wide Web is growing at an exponential rate. A fundamental concept of Intranet, the so-called second wave, was introduced only a few years ago. Intranets have been embraced by corporate users of information services and made substantial inroads in strategic vision documents and procurement practices. Business organizations have come to the conclusion that they require an extensive data repository in order to acquire a competitive advantage in a dynamically change market. This rich assortment of data must further be delivered and deliverable enterprise-wide in a secure and cost-efficient manner. Information technology(IT) has created the Intranet as a vitally important mechanism for the storage, dissemination, and even the analysis data. The present study is an attempt to develop a more through understanding of the potential and actual impact of the Intranet on organizational functions and activities. Expecially, it also consists of an effort to assess the impact of the Intranet on work collaboration. The research also addresses the issue of how the Intranet affects work collaboration and shapes or modifies business activities. The results of literature review and study revealed that middle managers believe that the extent of the Intranet use is significantly related to improvements in overall organizational functions and activities. While communication, decision-making, productivity, work collaboration, and business activities are all enhanced by Intranet use, Work Collaboration appears to be most dramatically improved by Intranet use.

• East Asian Journal of Business Economics (EAJBE)
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• v.2 no.3
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• pp.18-22
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• 2014

Ethics suggest that all persons are by nature moral, as it would not be possible for humans to exist collectively or even individually without an innate ethical sense. In order for the public sector to thrive in business, the board of directors needs to be guided by ethics and take into account the abiding interests of humanity and public good. It is argued in this paper that the abuse of power in the public sector has often been associated with unethical leadership and conducts which undermines the ubuntu notion. The irregularities which often arise in the awarding of tenders in the state-owned companies are some of the challenges that are prone to the public sector. In order to address these challenges and promote a flourishing democracy it is argued that ethical leadership as envisaged in the King III Report needs to be adhered to by the boards of directors. This paper concludes that the direction and control of ethics in any organisation is vital especially where the line between corporate governance and ethical leadership has become blurred.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.365-371
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• 2021

In the wake of several high-profile corporate accounting scandals, there has been evidence that companies are more eager to hire Chief Executive Officers (CEOs) with an accounting background. This signals that CEOs with an accounting background are recognized and trusted by the corporate world to boost the quality of financial reporting of a company. If it is so, in the context of combating the earnings management, hiring CEOs with an accounting background (being a conservative accounting practitioner), could become one of the effective internal corporate governance mechanisms (CGM) to bring down the earnings management activities. This study attempts to provide insight into the level of conservatism of the CEO with an accounting background. Following Basu (1997) and Khan and Watt (2009), the firm-year measure of conservatism (C_Score) was obtained, which later was associated with the accounting education of the CEO to determine their relationship. As expected, CEOs with accounting background exhibit a higher level of moral reasoning than their non - accounting educated counterparts. The finding of this study is useful to persuade the policymaker to consider lifting the trend of hiring a CEO with an accounting background as one of the best practices that the companies can work out to lessen earnings management activities.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.4
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• pp.563-570
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• 2021

This study aims at exploring the corporate social responsibility (CSR) practices in the listed companies of Bangladesh. One hundred eighty-two different companies from fifteen different sectors have been selected as a sample. A weighted disclosure index having fifty-two items has been applied to ensure the degree of CSR practices of the sample companies. Each of the content has been assigned a three-scale value starting from zero to two. After that, eight dimensions of CSR are identified from CSR literature and have been evaluated by the predetermined disclosure index. Finally, a composite CSR disclosure (CSRD) score has been computed to measure the extent of CSR practices of the sample companies. The findings of the study reveal a poor CSRD score by the sample companies. Besides, it has been found that the listed companies provide more CSR activities on employee-related issues and community service-related issues while the listed companies provide less information on energy-related CSRD and customer-related CSRD in the context of Bangladesh. The findings of the study imply that the government and the regulatory authority should give more attention to develop a harmonized standards or policies to measure the degree of CSR practices for comparative purposes.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.3
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• pp.1249-1256
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• 2021

This study investigates the company value determinant by observing the effect of financial performance and Corporate Social Responsibility (CSR) and its role in moderating performance achievement. The macro-economy variables such as inflation and interest rate are also used as the controlling variable. This research employs the sample of manufacturing companies of the food and beverage sub-sector listed on the Indonesia Stock Exchange. This study used panel data from 2013 to 2017, with the moderating regression analysis. The result shows that the profitability of the current or previous period affects the company's value. CSR and company size affect the company value at the next period shows that stock price, which reflects the investor's perception today, will be affected by the CSR, Size, and Return On Asset of the previous year. CSR also shows that it can be the substitute for profitability since a company that performs CSR is the one that has a good performance. The regression moderating model and the profitability of the previous period have a higher explanatory power than the higher R square value in explaining company value.

• East Asian Journal of Business Economics (EAJBE)
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• v.10 no.1
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• pp.47-57
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• 2022

Purpose - Overall social entrepreneurship has a positive effect on the organization's C.S.R. and overall growth. This study aims to identify the effects of social entrepreneurship in startup companies on corporate social responsibility by identifying gaps in the literature and providing feasible solutions to the gaps. Research design, Data, and methodology - The qualitative content analysis that was conducted by this research takes the form of two research designs. The first step to conducting a conceptual content analysis is to choose the level of analysis, specifically words, phrases, word sense and the second step is the relational content analysis by choosing the concept to be examined, only that the analysis entails examining the relationships between concepts Result - According to the investigation of numerous previous literature review, the current authors found out total six solutions and the application of suggested solutions indicated that the use of innovative models, startup organizations can gain a competitive edge against dominant competitors in their industry of operations, Conclusion - Finally, the conclusion of this research indicates through the use of innovative solution models, startup organizations can gain a competitive edge against dominant competitors in their industry of operations and startup companies may range from an increase in reputation to growth in profitability and entrepreneurs' satisfaction.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.1
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• pp.121-132
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• 2022

The uncertainty regarding inventory may impart dynamic impacts on corporate-level financial decisions. Among others, a decision about capital investment is a crucial decision that requires overall financial stability. Following these theoretical notions, the current study aims to identify possible consequences of inventory volatility relating to corporate capital investment decisions. We employed ten years of data (2010-2019) of non-financial sector firms to achieve the objective. The Driscoll-Kraay model was used to quantify the regression. The statistical results imply that inventory volatility negatively influences capital investment decisions due to information asymmetry about the current financial position. Additionally, more volatility brings discrepancies in managers' investing decisions to fulfill the possible demand options of capital investment that require processing the inventory. However, based upon the statistical findings, it is suggested to corporate managers that they should consider the financial sensitivity of enterprises regarding inventory volatility. Thus, the current study introduces new thoughts regarding inventory volatility and its empirical role in determining capital investment.

• Asia-Pacific Journal of Business
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• v.14 no.1
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• pp.59-71
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• 2023

Purpose - The purpose of this study is to investigate the effect of corporate social responsibility (CSR) on firm performance in China, plus the moderating effects of advertising intensity and environmental pollution. Design/methodology/approach - We analyzed our dataset that consists of 188 public Chinese firms drawn from the Shanghai and Shenzhen exchanges during 2010-2020. Findings - Based on the stakeholder theory and signaling theory, we proposed the positive relationship between the CSR level and the firm performance. Further, we configured consumers and the government as major stakeholders in China, suggesting positive moderating effects of advertising intensity and environmental pollution, respectively. Research implications or originality - The results show that the CSR level increases the firm performance. The advertising intensity positively moderates the relationship between the CSR level and the firm performance, but there was no significant moderating effects of environmental pollution. The findings confirm the importance of consumers for the CSR stakeholders. While the Chinese government strongly reinforces environmental regulation, CSR itself does not seem to be the fine-aligned action prioritized for mitigating environmental pollution.

• Journal of Distribution Science
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• v.21 no.8
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• pp.69-82
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• 2023

Purpose: This research aims to explore the effects of airline's pricing and service quality through service distribution process on repurchasing intention of the air passengers with meditations of passenger satisfaction and airline brand. Research design, data and methodology: This paper particularly focused on employing the moderating effect with two different market segmentations, namely leisure and corporate purpose travelers, in the Korean market. The total sample size of this research is 363 respondents of the general public in Korea. For the methodology of this research, structural equation modeling (SEM) was utilized for the statistical analysis. Results: It figured out that passenger satisfaction is ultimately the most important among variables of price, service quality and repurchase intention for both groups. On the contrary, the relationships, between price and airline brand in both groups, and between airline brand and repurchase intention in the leisure travel only, were not noted as beneficial effects. Conclusions: More noteworthy was that airline brand had a positive influence on repurchase intention in the corporate travel group. Based on this research, the results will deliver the contributions to the commercial airlines in the future.