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.

Vietnamese construction enterprises play an important role in Vietnam's economic development. However, Vietnamese construction enterprises are facing many difficulties in business activities. One of the difficulties is the management of business activities to improve the efficiency of the business. There are many management tools that provide information to managers in order to make decisions in the business operations of the business effectively. One of the important tools for managing business operations in an enterprise is the use of internal controls. Internal control will establish control procedures to provide security for assets and information of the business. The full application of internal control elements in the business will help businesses save costs, increase sales and improve corporate performance. The purpose of this study is to explore the application of internal control elements to improve performance in Vietnamese construction firms. The study used 256 questionnaires sent to managers in construction businesses. After collecting 106 questionnaires, the study used SPSS 20 to process and analyze data. The research results show a positive relationship between elements of internal control and performance. The results of the study show that Vietnamese construction enterprises need to apply aspects of internal control to improve their performance.

This study aims to analyze the ability to determine the weight of securities of stocks, bonds, mutual funds and deposits in the implementation of employer pension funds in Indonesia based on variables of asset allocation, portfolio turnover, board size, institutional ownership and diversification of the portfolio performance. The data collection method used was non-participant observation. By using a data pooling technique which combined time series data over period 2016-2018 and a cross section data of 64 Employer Pension Funds (DPPK, Employer Pension Funds), 192 observed analysis units were obtained. The effect of the variables was analyzed by using Structural Equation Modeling (path) as the analysis technique and using LISREL (Linear Structural Relationships) program. The test results showed that the asset allocation strategy had a positive effect on the investment portfolio performance. The same also happened to institutional ownership and diversification variables which also had a positive and significant effect on the investment portfolio performance. However, this study showed that there was no positive effect on the board size and portfolio turnover on the investment portfolio performance. Theoretical and managerial implications and also the limitations of this study are discussed at the end of this study.

This research is conducted to investigate the impact of income diversification on bank liquidity creation and the financial performance of Vietnamese commercial banks from 2007 to 2017. Data were collected from 21 Vietnamese commercial banks. Panel OLS with fixed effects and GMM estimations were employed to process data. The results show that diversification had a negative impact on both bank liquidity creation and bank profitability, and thus support the view that Vietnamese commercial banks should remain focusing on their traditional lines of business rather than diversifying towards nontraditional activities since this may lead to both a lower level of liquidity creation and profitability. The findings of this study could draw broad inferences for researchers, policy makers, and bank managers towards more focusing strategies to ensure the health of the banking system.

This study aims to investigate the moderating effect of enterprise risk management on the relationship between the board of directors’ effectiveness on accounting and market performance in Jordan. The current study uses panel data of 684 firm-year observations, employed regression analysis and analysis of annual reports of 76 listed companies on the Amman stock exchange (ASE) from 2009 to 2017 covering 9 years. The findings of the hierarchical regression analysis showed that the enterprise risk management has a significant positive moderating effect on the relationship between the board of directors’ effectiveness on accounting and market performance in Jordan. The findings reveal that enterprise risk management positively moderated the relationship between board of directors’ effectiveness on Return on Assets, Return on Equity, and Tobin’s Q. It also moderated the interaction of board of directors’ effectiveness intercept enterprise risk management on Return on Assets and Return on Equity, which were found positive and significant. The findings of this paper can provide crucial conclusions and recommendations that clarify the relationship between the board of directors’ effectiveness and the accounting and market performance in Jordan and the moderate impact of the enterprise risk management.

This paper studies the impact of the factors reflecting the capital structure on the performance of construction companies listed on the Vietnam Stock Exchange by using a sample of 59 listed construction companies in three years (177 observations). This research is accomplished by applying a linear regression model and correlation analysis. The results show that: (1) factors such as number of years of operation, asset size, debt/equity do not affect return on assets (ROA) and return on equities (ROE); (2) the factor of total fixed assets / total assets yields a positive and significant impact on ROA and ROE; (3) the ratios of total debt / total equity and long term debt / total equity maintain negative impacts on ROA; and (4) debt / equity has a strong positive effect on ROE.

Human Resource Management is relatively a new concept in small firms in Pakistan. The purpose of this study is to examine the impact of some of the human resource practices on organizational performance in small manufacturing firms. Using various statistical techniques confirming the adequacy of the model for small manufacturing firms, the result of the study based on the data collected through questionnaires, revealed that HR practices like recruitment, training, compensation and promotion do affect performance of organization. The intensity of these effect are positively mediated by HR outcomes i.e. employees skill, attitude and behavior. Thus it can be safely concluded that although the nature of HR practices in small firms is informal but the organizational performance can be improved by adopting carefully tailored HR practices keeping in mind the limited resources of small firms.

Efficient and stable performance of the banking system underpins sustainable growth of any economy. Of late, several economic reforms have been initiated in India for facilitating growth and withstanding dynamics of global economy. In this context, the current study compares the performance of the selected private and public sector banks in India on a five year time horizon in order to discern any changes in the performance over a period of time. First, the performance of the selected banks are examined in terms of management efficiency perspective using a Multi-Criteria Decision Making (MCDM) technique such as Combinative Distance-based Assessment (CODAS) when an Entropy method is also employed for determining criteria weight. The study also applies k-Means Clustering for checking consistency of performance based ranking with asset management efficiency. Finally, the paper delves into the relationship between financial and market performance. The study has found consistent results and observed private sector banks perform better than the public sector.

This examines the impact of strategic thinking on the performance of Mashhad municipal mangers. Strategic thinking as one of the ways of thinking has a crucial place in the modern world and plays essential role in major issues at different organizational levels including individual decision-making and planning. We expand our horizons and take the opportunity to increase our performance using strategic thinking. Organizations are being involved in competitive and chaotic situations; therefore, they need managers with strategic thinking. Nevertheless, there are some organizations throughout the world managing their business activities in increasingly difficult situations with highly developed duties. Therefore, they need strategic thinkers to cope up with the mentioned problems and Mashhad Municipality is no exception to this policy because it has a special place among all aspects of metropolitan districts. Thus, this study has attempted to explain of the impact of strategic thinking on the performance of Mashhad municipal managers. The results obtained from the study show that strategic thinking had an acceptable level among municipal managers of Mashhad City and all factors of strategic thinking improved their performance.

Customer Demand Information (CDI) sharing plays a vital role in reducing the bullwhip effect as well as in improving the performance of a supply chain. The objective of the present research is to identify the best form of CDI sharing experimentally for a four-stage serial supply chain under lost sales business environment. A supply chain role play game software package is developed for conducting suitable experiments. Different forms of CDI sharing tested in this research are periodic CDI, history of CDI and CDI in the form of distribution. It is found that all forms of CDI sharing have significant impact on the reduction of bullwhip effect compared to non-sharing of information and the upstream stages in the supply chain are benefited the most under CDI sharing. The statistical analysis also confirms that sharing CDI in the form of distribution is the most effective among the various forms of information sharing studied. The percentage reductions in magnitude of order variance under the most benefitted information sharing at distributor and factory stages are 64.43 and 66.04, respectively. It is also found that the performance of a supply chain depends on the degree of customer demand information shared among the stages in the supply chain.