This study utilizes the gravity model of international trade to analyze the effects of logistics performance (LPI) and green logistics performance (GLPI) on intra-regional export value among the 10 ASEAN member states during the 2010-2018 period. The findings reveal that: (i) The LPI of both...

In unserem Beitrag setzen wir uns mit institutionellen Veränderungen im österreichischen Wissenschafts- und Universitätssystem unter dem Einfluss von New Public Management und Exzellenzpolitik auseinander. Wir nehmen besonders zwei Maßnahmen in Augenschein, die Metrisierung und...

There is a growing need to provide AI risk management models that can assess whether AI applications are safe and trustworthy, to make them responsible. To date, there are a few research papers on this topic. To fill the gap, in this paper we extend the recently proposed SAFE framework, a...

This study examines the performance dynamics of U.S. options exchange-traded funds (ETFs), whose investment strategy involves options contracts. Analyzing monthly returns data from February 2014 to April 2023, we evaluate the risk-adjusted performance, volatility, and market sensitivity of U.S....

This study examines the impact of board gender diversity (BGD) on Environmental, Social, and Governance (ESG) performance, with a focus on the moderating roles of financial performance (Return on Assets), board meeting frequency (BMF), and foreign board members (FBM). Panel regression analysis...

Exmilitary strategic leaders, by whether and when they affect corporate social performance (CSP), have not been systematically explored to date. On the basis of imprinting theory, upper echelons theory, and empirical data from Chinese listed firms from 2011 to 2020, we obtain the following...

In today's dynamic tourism industry, shaped by globalization and digitalization, understanding destination competitiveness is crucial for crafting sustainable development policies. This paper explores Romania's competitive advantage as a tourist destination through both theoretical and practical...

This study evaluates the operational efficiency of accredited private healthcare facilities in Italy, a sector increasingly complementing the public National Health Service. Unlike previous studies that aggregate public and private providers, this research focuses exclusively on private...

We model firm executives' compensation incentives when ESG metrics are added to their performance-vested contracts. Drawing on multitasking theory, we predict that incentives tied to standard accounting or financial metrics are reduced after introducing ESG metrics to induce executives to...

This study examines how performance measurement frameworks, including the Balanced Scorecard (BSC), Key Performance Indicators (KPIs), Strategic Performance Management (SPM), Monitoring and Evaluation (M&E), and the European Public Sector Award (EPSA), have been discussed and applied in public...

Background: This study develops a decision-making framework for the identification and performance preservation of strategic products using a non-parametric analysis of items within the product portfolio. Methods: Data Envelopment Analysis (DEA) and the sensitivity analysis of Inverted Data...

Objective: The article aims to develop and validate a new scale - Customer Engagement Orientation (CENOR) - to measure a firm's customer engagement orientation and to provide evidence of its impact on firm performance. Although customer engagement marketing has received growing scholarly...

The study aims to examine the determinants that affect the firm's performance in the service industries. Moreover, the study examines step-by-step how to choose the best model among the various panel data models.After employing the secondary data of the service industry firms from the CRIBIS...

The integration of artificial intelligence plays a critical role in human resource management in local governments by ensuring smooth, essential HR operations, including recruitment, performance management, and workforce planning. The current study is a systematic review focused on determining...

Performance management is critical for aligning human capital with organizational strategy, particularly in the increasingly competitive service sector. However, universally effective performance appraisal systems (PASs) exist, as effectiveness depends on contextual and organizational...

This study examines the impact of mergers and acquisitions (M&As) on the financial performance of firms listed in Germany's DAX 40 index. Although M&As are a widely used strategic tool intended to create value through synergies and market expansion, existing research provides conflicting...

This study examines how the adoption of operations research models (ORMs) affects the performance of small and medium enterprises (SMEs) in Lagos State. It explores the combined impact of various ORMs on both financial and non-financial performance in a dynamic economic environment.Using a...

Although university holding companies (UHCs) in Thailand are playing an increasingly pivotal role in research commercialization and institutional sustainability, a comprehensive framework for evaluating their performance remains underdeveloped. This study addresses that gap by developing the UHC...

Measuring digital transformation is inherently complex and multidimensional, with objective evaluation hindered by subjective factors. Existing maturity models and composite indices typically capture readiness and technology adoption but fail to address the subjective nature of digitalization...

Purpose: This study examines how five resource efficiency accounting (REA) tools - Material Flow Analysis (MFA), Life Cycle Assessment (LCA), Product-level Resource Accounting (PRA), Carbon Accounting (CA), and Natural Capital Accounting (NCA) - affect Corporate Environmental Performance (CEP)...

Financial performance research has increasingly intersected with philosophical debates on ethics, sustainability, and stakeholder value, yet a clear framework linking these perspectives to actionable financial metrics remains underdeveloped. This study aims to explore how philosophical...