This study conducted a survey on 243 branches of 32 commercial banks in Ho Chi Minh City in 2016 to explore and measure the composition of social capital affecting capital activities, using capital activities and service provision activities of commercial banks. The paper uses Exploratory Factor Analysis (EFA), CFA affirmation analysis and the Structural Equation Modeling (SEM). The results show that social capital directly affects all three activities of commercial banks. In addition, the study found that capital activity has a direct impact on using capital, activities of using capital directly affect the provision of services, and capital activities indirectly impact on service provision.

This study attempts to explore the relationship between Human Resource Management Practice, Corporate Social Responsibility, and food processing enterprises’ performance. The sample size was collected from 438 employees and managers in 278 food processing enterprises. Structure Equation Model is the analytical method used in the study to analyze the relationship among the variables in the theoretical framework. The results from this study show that Human Resource Management Practice had a direct impact on some aspects of Corporate Social Responsibility including employees, customers and the environment. The practice of Corporate Social Responsibility had a positive correlation with Organizational Commitment. However, only Corporate Social Responsibility targeted at customers is found to have a direct impact on business performance. This study also shows that although Human Resource Management Practice did not directly affect business performance, it still had an indirect impact through the practice of Corporate Social Responsibility and Organizational Commitment.

The present study aims to determine the effect of a company's life-cycle stage, profitability, institutional ownership, and liquidity on dividend policy as well as the effect of dividend policy on firm value. Data were run through logistic regression analysis and ANNOVA test with total sample data of 31 companies in the consumer goods industry sector listed on the Indonesia Stock Exchange over the period 2014-2018. With control variables consisting of asset growth, corporate debt, and investment cash flow, it is determined that the growth and maturity life-cycle stages as well as return on assets of a company had positive and significant effects on dividend policy. Companies at growth and maturity stages provided dividends since they attempted to show to shareholders that the company was under good financial and profitable conditions. Corporate debt also had a significant effect on dividend policy where the relationship was inversely proportional, meaning that companies with large debt ratios tend not to provide dividends. Other results show that there was a significant difference between dividend policy and firm value. Companies that provide dividends tend to be overvalued since it leads to increase in the confidence of shareholders to invest.

The research was developed with main objective of verifying the effect of perceived transaction speed, performance expectancy and social influence on behavioral intention towards mobile payment services of Cambodian users. A research model was developed in which behavioral intention of mobile payment users was influenced directly by perceived transaction speed, performance expectancy and social influence. The effects of perceived transaction speed on performance expectancy and social influence were analyzed in the research. A successful 210 questionnaires were collected from real mobile payment users in Cambodia. It was identified that behavioral intention was significantly and positively influenced by perceived transaction speed, performance expectancy and social influence. However, the effects of perceived transaction speed on performance expectancy and social influence were not statistically significant. Based on these findings, some recommendations to government, commercial banks and private mobile payment providers in Cambodia were proposed.

This study investigates the association between the CEO characteristics and EM practices of non-financial firms on the Amman Stock Exchange. Based on 1,277 firm-year observations from 2010 to 2018, four characteristics were examined: tenure, age, experience, and ownership. The results show that the EM practices of CEOs were higher in the early years of their service compared with later years. The results also show that CEOs’ ownership plays an important role in increasing the magnitude of EM to maximize their compensation. However, the age and expertise of CEOs did not have any role in either increasing or decreasing discretionary accruals levels. This study contributes to the literature by supporting the perspective that CEOs are highly motivated to alter earnings when they start leading their firms, to send positive signals to stakeholders.

This study aims to analyze the influence of intellectual intelligence, emotional intelligence, spiritual intelligence and gender on ethical behavior. The study is conducted on Auditors who worked in KAP in the provinces of Bali and East Java with a total sample of 53 respondents. Data analysis in this study uses multiple linear regression analysis. The results of this study prove that the variables of intellectual intelligence, emotional intelligence, spiritual intelligence and gender had positive effects on ethical behavior.

This study analyzes the effect of supervision activities on the quality of the internal control system. It ascertains how the board of commissioners direct the company in presenting information as required by the stakeholders. The presentation of adequate information on internal control is a part of good corporate governance. The study was conducted on a public company in Indonesia, and data of 119 companies were collected using content analysis. The items used in measuring the extent of disclosure were developed based on the 2013 COSO framework and directions in the circular letter of number 30 /SEOJK.04/2016. A regression test with the IBM SPSS 21 program was used to perform the data analysis. The analysis results showed empirical support for some characteristics of the board of commissioners, such as the size, accounting and financial literacy, and the number of meeting in a year on the quality of internal control system disclosure. This study provided a theoretical contribution by using supervision mechanisms to overcome asymmetric information. Practical contributions are also expected to be conveyed to the financial service authority regarding the independence proportion and gender diversity, that have not been generally performed. The value of this research is an instrument that measures the quality of the disclosure adjusting conditions in Indonesia. Design of measurement items based on rules is issued by the Financial Services Authority for public companies.

In connection with the global financial and economic crisis, the leading countries have made adjustments to the economic strategies and policies to stabilize the post-crisis economy. The goal of transnationalization is, on the one hand, to reduce quickly the technological gap between domestic producers and their Western competitors, and on the other hand, to win more dynamic demand at lower costs. Ownership structure and market positioning have become two factors that determine the strategic motivation of Transnational corporations (TNCs) and the ways of their expansion. The aim of the study is to analytically generalize the globalization trends of TNCs in the field of production, taking into account industry definitions and point determination of factors influencing the effectiveness of its adaptation in industry. The profiles of adaptation of transnationalization in the sphere of production of Germany, France and the Netherlands were singled out in separate analytical sets, which allowed to reveal heterogeneity of economic practices and branch changes in the sphere of production and to determine the degree of influence of array of variables (factors): Production value and Gross operating surplus profitability of multinational companies, in the sectoral context (domestic production, ISIC Rev 4, 21 industry), as a “basket” of reserve instruments to increase the profitability of production in TNCs.

The aim of this study is to examine the relationships of audit committee size, audit committee meetings and audit quality with corporate performance among the energy industry in Saudi Arabia using 54 firm-year observations for the period ranging from 2005 to 2018. The Pooled Ordinary-Least Square OLS regression’ results indicate that audit committee size was positively associated with corporate performance in the both return on assets (ROA) and return on equities (ROE) models. As for the audit committee meetings, there is a negative relationship with the ROE model, while this relationship has not been reported by the ROA model. In terms of audit quality, there is a positive association reported in both ROA and ROE models. The results documented by this study are important for decision makers at the company and the market levels.

This paper investigates the relationship between business barriers and the degree of internationalization of manufacturing enterprises in Peru. Using a panel data survey of 869 companies over the year 2006, 2010 and 2017, with Tobit regression model, the empirical results show that competition and transportation have negative impacts on internationalization process, whilst factors like international certification, tax administration, custom clearance and bribery cost have positive impacts. In addition, the factors that belong to individual managers affecting the internationalization of firms are not statistically significant. The study will give policy makers more information to support Vietnamese businesses in the process of internationalization.