19 articles in this issue
Tarek Miloud
The purpose of this study is to bridge the gap between theory and corporate governance practices in selected emerging and developed economies, and assess its impact on corporate growth and productivity. Our investigation yields a negative relationship bet... see more
Joel Barker, Kwadwo Asare, Sharon Brickman
Using transfer pricing, U.S. Corporations are able to transfer revenues to foreign affiliates with a lower corporate tax rates. The Internal Revenue Code requires intercompany transactions to comply with the “Arm’s Length Principle” in order to prev... see more
Wagdy Abdallah
Purpose - This paper aims to discuss the challenges the switch from US GAAP into International Financial Reporting Standards (IFRS) pose multinational companies (MNCs); to investigate the transfer pricing of intangible assets with several important trends... see more
Elizabeth Chinomona, Babatunde A. Popoola, Emmanuel Imuezerua
Manpower is a vital possession of any organization and the survival of any organization is dependent on the quality and empowerment of its employees, presence of good ethical climate, organizational support and commitment by top management to the organisa... see more
Jamaliah Said, Shamimul Hasan, Hussin Saimin, Normah Omar
Government-linked companies (GLCs) play an essential role in the expansion of the Malaysian economy. GLCs are contributing a significant percentage of the nation’s gross capital formation and National Gross Domestic Product and they have been regarded as ... see more
Abdallah Q. Bataineh
Jordan pharmaceutical sector reflects a complicated multichannel network of pharmaceutical companies (sellers) and pharmacies (buyers). However, the key objective of this study is to investigate the impact of shared values, interdependence, relationship t... see more
Jianling Wang, Gaoliang Tian, Weiguo Fan, Dan Luo
Corporate Social Responsibility (CSR) disclosure has attracted attention from regulatory bodies and academics over the past few decades. Due to the unreliability resulted from CSR voluntary disclosure, an increasing number of researchers are calling for m... see more
Zeinab Inanlou, Ji-Young Ahn
The purpose of this study is to examine the effect of organizational culture defined as communication, trust, and innovative production on employees’ organizational commitment. Furthermore, we explored the possibility the role of HRD (Human Resource Devel... see more
Hong-jo Park, Jeong-un Choi, Joonhei Cheung
The purpose of this research is to verify whether non-audit services are provided without additional fees at the initial audit as a strategy to win an external audit contract, which could give the appearance of initial audit fee discount. From the results... see more
Courtney Johnson, Lori Banks, Devonte’ Smith, Jung-Im Seo
Clothing is one of the most essential things that human bodies need for the multipurpose reasons. Such clothing has been recognized as the high involvement product for many years, resulting to one of the very interesting subjects in consumer research. The... see more
Paul Moon Sub Choi, Joung Hwa Choi
In this paper, we discuss optimal contract drafting between a lender with deficient monitoring capabilities and an agency-ridden borrower with insufficient budget to finance an investable project. The theoretical implications are as follows: First, the fi... see more
Michael S. Pepe, Rachel Bournique
Heritage tourism marketing has been studied around the globe with many different areas of focus. This study examines heritage site marketing techniques in New York State and uses three research objectives: (1) to determine what marketing techniques are cu... see more
Soonwook Hong
This study aims to verify the effects of different methods of debt financing on firm value. The most common methods used by firms to finance its operations are directly issuing corporate bonds in the capital market and borrowing through financial institut... see more
Natasha Robbetze, Rikus de Villiers, Lana Harmse
Earnings per share (EPS) is considered as an important accounting indicator of risk, entity performance and corporate success. It is used to forecast potential growth in future share prices, because changes in EPS are often reflected in share price behavi... see more
Seong Ho Bae
The purpose of this paper is to verify external auditors’ behavior toward corporate tax avoidance (hereafter ‘CTA’) via audit efforts. In particular, this study examines the effect of CTA on actual audit hours and abnormal audit hours (i.e., auditor perce... see more
Kyung Jin Park, Youngtae Yoo
While SMEs (small and medium-sized enterprises) contribute much to the economy, their competitiveness compared to that of large enterprises is negligible. Periodic evaluation of the overall competitiveness of SMEs is important to determine the reasons beh... see more
Kyunghee Kim, Minhye Park, Sungmin Ryu
It is widely accepted that capable suppliers do important role for buyer's competitiveness in today's business environment. Moreover, not only the importance of supplier development but also the importance of sub-supplier development has been emphasized. ... see more
He Soung Ahn, Hyejin Cho
Firms incur liability of foreignness (LOF) when they expand their businesses to foreign countries. This study examines the applicability of LOF in the context of financing in a foreign capital market. Using an alternative-specific conditional logit model,... see more
Hoyoung Shin, Hyunmin Oh
Using data on the firms' voluntary disclosures from the Korea Stock Exchange from 2011 to 2014, we first empirically examine the association between voluntary disclosure and information asymmetry and then investigate the extent to which this association i... see more