We specify an empirical model of US inflation which has the dynamics of wage and price setting at its core. In the dynamic wage equation an equilibrium-correction term connects the wage level to industrial prosperity indicators. In that way, the role of wage setting in the dynamics of the...

This paper aims to analyse the mitigating effects of external audit quality (EAQ) factors on earnings management (EM) practices. Data were collected from firms listed on Bursa Malaysia's main market, covering the years 2011 through 2022. Panel regression was employed to analyse the data. The...

We specify an empirical model of US inflation which has the dynamics of wage and price setting at its core. In the dynamic wage equation an equilibrium-correction term connects the wage level to industrial prosperity indicators. In that way, the role of wage setting in the dynamics of the...

Employee appreciation, as this two-year research project by the University of Vienna shows, is more than a nice-to-have. It's a necessity to attract and retain talent in today's competitive labor market. Employees who feel valued are more likely to remain engaged, motivated, and loyal to their...

This study examines the moderating influence of audit quality on the relationship between dividend payout and corporate financial performance in emerging markets. Further, it investigates if the COVID-19 pandemic influences the relationship between dividend payout and corporate financial...

The main objective of this investigation was to study the effect of organizational competency development practices on turnover intentions and whether affective commitment explains this relationship. Another of the study's objectives was to test whether these relationships vary according to the...

This study investigated the effect of organizational culture (supportive culture, innovation culture, goal culture and rule culture) on turnover intentions and whether this relationship was mediated by organizational practices of competencies development (training, functional rotation and...

The purpose of the study is to assess the impact of governance capacity and audit quality on the financial performance of enterprises listed on the Vietnam Stock Exchange in the period 2012 to 2021, including 40 selected enterprises, this is a complete stage of development of Vietnam's stock...

Armstrong et al. (2022) review the empirical methods used in the accounting literature to draw causal inferences. They document a growing number of studies using quasi-experimental methods and provide a critical perspective on this trend as well as the use of these methods in the accounting...

In 2019, 181 CEOs of major companies rocked the world of corporate governance when they signed the Business Roundtable Statement, endorsing the idea that corporations are meant to serve all their constituencies and not just their shareholders. Reactions were sharply divided. Some applauded the...

This article examines speculative attacks against the Greek drachma from 1960 until the adoption of the euro in 2001. The analysis is preceded by a historical review. Subsequently, using monthly data on a plethora of economic, financial and political variables, a range of Limited Dependent...

Purpose – To investigate the relationship between artificial intelligence strategy (AIS), creativity-oriented HRM (CHRM), and knowledge-sharing quality (KSQ). At individual and organisational levels, this paper measures also the innovative work behaviour (IIWB) and effective performance (OEP)...

Knowledge management has been an important area of research, especially in the information age. This study is conducted to investigate the impact of knowledge management practices and values on organizational performance in telecom industry through the effectiveness of projects. Sample comprised...

Purpose: The research empirically investigates the effect of human resource management practices (HRMP), consisting of recruitment and selection, reward as well as recognition, training, performance appraisal (PA) and career development on affective commitment (AC) among employees working for...

Productivity is known as the one of the most important engines for achieving sustainable growth of an economy. It implies the efficiency of the production process or the innovation in the economy. That is, through improving productivity, the present generation can meet its needs without...