The paper builds on the current trend in scholarly literature that reflects leadership from an ethical perspective. It introduces a new conceptualization of the values oriented leadership (VOL) and based on results of a pilot study, it informs on the level of VOL in the Slovak business...

Mission statements (MSs) are one of the most widespread managerial practices. However, a deeper understanding of the relationship between MS's characteristics and firms' financial performance is still necessary. The vast majority of the research on this topic has been performed on companies of...

Firms are arguably motivated to exhibit tax aggressiveness because tax constitutes a significant portion of firms' total costs. This study aims to test the effects of IFRS adoption and law enforcement on book-tax aggressiveness in six developing ASEAN countries. Our sample is 29,504 firm-year...

This study aims to determine the contribution of work stress indicators as exogenous variables and organizational commitment as endogenous variables consisting of subvariable affective, continuance, and normative commitments. The sample of respondents in the study were 150 people with analysis...

For decades entrepreneurial motivations have been related to entrepreneurial behavior, in areas such as investments or formulation of strategies, however, its link with the adoption of e-commerce in microenterprises has not been explored in depth. Likewise, most of the research on e-commerce has...

Difficult conditions of functioning and the severity of forecasting possible changes in the conduct of business stimulate a search for new ways to improve economic security management for engineering enterprises. The purpose of our article is to develop a methodological framework for the...

The aim of this research is to develop a simple and easily useable scale to assess sustainable development in the ready-made garments (RMG) sector in Bangladesh. A framework has been proposed where sustainable development dimensions, sub-dimensions (or variables) under dimensions, and items...

This study aims to present the conceptual framework of performance audits impact that support our investigation of the process of selection performance audit topics at Supreme audit institutions (SAIs) level. The results of the study include the technique for choosing performance audit topics...

Enterprises that seek for sustainable development should align economic interests with environmental and social requirements. It is not enough to take into account just these basics components. Technology plays a significant role in company activity. The aim of this article is to highlight the...

This paper aims at examining the effect of corporate social responsibility on earnings management in the Indonesian banking industry. Using Indonesian publicly listed banking firms in the years of 2013-2015 as the sample, we generate 94 firmyear observations as the final sample. The results show...