학술논문
Business Strategy, Corporate Governance and Sustainability Reporting: An Analysis of the Fit Contingency Approach
이용수 0
- 영문명
- 발행기관
- 한국유통과학회
- 저자명
- Erna HERNAWATI
- 간행물 정보
- 『The Journal of Asian Finance, Economics and Business(JAFEB)』Vol. 7 No.12, 761~771쪽, 전체 11쪽
- 주제분류
- 경제경영 > 경제학
- 파일형태
- 발행일자
- 2020.12.30
무료
구매일시로부터 72시간 이내에 다운로드 가능합니다.
이 학술논문 정보는 (주)교보문고와 각 발행기관 사이에 저작물 이용 계약이 체결된 것으로, 교보문고를 통해 제공되고 있습니다.
국문 초록
영문 초록
This study discusses the role of Board Monitoring Effectiveness (BME) on managers’ decisions regarding the business strategies that fit the external business environmental conditions by using a contingency analysis approach. Furthermore, this study will examine how fit strategies affect Sustainability Reporting (SR) of listed companies on the Indonesia Stock Exchange (IDX) from 2014 to 2017. This study uses Conditional Mixed Process (CMP) technique. This CMP method is claimed to be more efficient in analyzing the TSL models. This study found that in highly uncertain conditions, BME had a positive influence on the probability of managers to choose prospector and defender strategies rather than analyzers. These results indicate that BME shows positive impact on the contingency fit between business strategies and environmental uncertainty. In addition, the study documents that only prospectors have a positive impact on SR, however this study failed to document that defenders have positive impact on SR. Meanwhile the unexpected result is analyzers have a significantly positive effect on SR. This study is the first study to investigate the role of BME in contingency fit between business strategies and environmental uncertainties and how it produces effects up to the level of SR.
목차
1. Introduction
2. Theoretical Framework and Hypothesis Development
3. Research Methodology
4. Results and Discussion
5. Conclusion and Limitations
References
키워드
해당간행물 수록 논문
- Cost-Benefit Analysis and Challenges of Implementing FSC Standards in Rubber Plantations in Southern Thailand
- Predicting the Financial Behavior of the Religious Organization Board in Indonesia
- Impact of Environmental Uncertainty, Trust and Information Technology on User Behavior of Accounting Information Systems
- Determinants of Stock Liquidity: Forward-Looking Information, Corporate Governance, and Asymmetric Information
- Infrastructure and Leading Commodity Identification on Poverty Alleviation in Buru Regency, Indonesia
- Carbon Emission Disclosure, Good Corporate Governance, Financial Performance, and Firm Value
- Key Factors Affecting Sustainable Tourism in the Region of South Central Coast of Vietnam
- Neural Network Analysis in Forecasting the Malaysian GDP
- Determinants of Liquidity in Manufacturing Firms
- Ethics in University: Cognitive Moral Development and Gender
- Social Media Marketing and Brand Loyalty: The Role of Brand Trust
- How Banks’ Resources at the Retail Level Affect Their Output?
- Factors Influencing Use of Social Commerce: An Empirical Study from Indonesia
- A New Measure of Asset Pricing: Friction-Adjusted Three-Factor Model
- Factors Affecting the Work Motivation of the Construction Project Manager
- The Nexus between Urbanization, Gross Capital Formation and Economic Growth: A Study of Saudi Arabia
- The Effect of Workplace Spirituality on Workplace Deviant Behavior and Employee Performance: The Role of Job Satisfaction
- Factors Determining Intention to Use Banking Technology in Indonesian Islamic Microfinance
- The Effect of Service Quality and Product Diversity on Customer Loyalty: The Role of Customer Satisfaction and Word of Mouth
- Examining the Intrapreneurship Drivers and Strategy: Case Study of Property Services in Indonesia
- Do Roads Enhance Regional Trade? Evidence Based on China’s Provincial Data
- Impacts of Corruption Control on Economic Growth in Relationship with Stock Market and Trade Openness
- Tourism Service Quality and Tourism Product Availability on the Loyalty of International Tourists
- Landscape Function and Tourism Industry: A Case Study of Moc Chau Plateau, Vietnam
- The Effect of Green Accounting on Corporate Sustainability and Financial Performance
- Supply Chain Analysis in Public Works: The Role of Work Climate, Supervision and Organizational Learning
- What Factors Do Motivate Employees at the Workplace? Evidence from Service Organizations
- Do Foreign Direct Investment, Energy Consumption and Urbanization Enhance Economic Growth in Six ASEAN Countries?
- Beyond Growth: Does Tourism Promote Human Development in India? Evidence from Time Series Analysis
- Effect of Accounting Information Systems, Teamwork, and Internal Control on Financial Reporting Timeliness
- Why Thai Tax-Benefit Funds Are Popular with Investors?
- Gender Diversity and Financial Stability: Evidence from Malaysian Listed Firms
- Effect of Information Capital Readiness on Business Performance in Indonesian MSMEs: Does Online Market Orientation Matter?
- Impact of Economic Policy Uncertainty and Macroeconomic Factors on Stock Market Volatility: Evidence from Islamic Indices
- The Relationship between Network Marketing Organization and the Related Industry Sustainability in Indonesia
- Analysis the Determinants of Risk Factor Model for the Jordanian Banking Stocks
- An Empirical Investigation of the Impact of Customer Learning on Customer Experience in the Context of Knowledge Product Use
- Insurance-Growth Nexus: Aggregation and Disaggregation
- Factors Influencing the Investor’s Decision Making: The Moderating Role of Locus of Control
- Environmental Management Accounting Perception and Implementation in the Automobile Industry in Vietnam
- Board of Directors Attributes and Sustainability Performance in the Energy Industry
- The Role of Financial Management Accountability in Enhancing Organizational Performance in Indonesia
- The Determinants of Bank Regulations and Supervision on the Efficiency of Islamic Banks in MENA Regions
- The Financial Behavior of Investment Decision Making Between Real and Financial Assets Sectors
- Factors Affecting Activity-Based Costing Adoption in Autonomous Public Universities in Vietnam
- Impact of Working Capital Management on Firm Performance in Different Business Cycles: Evidence from Vietnam
- How Do the Banks Determine Regulatory Capital, Risk, and Cost Inefficiency in Bangladesh?
- Outlier Detection Based on Discrete Wavelet Transform with Application to Saudi Stock Market Closed Price Series
- Employee Performance Optimization Through Transformational Leadership, Procedural Justice, and Training: The Role of Self-Efficacy
- Advantages and Disadvantages of a Cashless System in Thailand during the COVID-19 Pandemic
- Antecedents of Student Loyalty Within Universities in North Sumatra Province, Indonesia
- Business Partner Roles of Management Accountants Through the Emergence of Sustainability Disclosures
- The Interplay between the Psychological Factors and Entrepreneurial Intention: An Empirical Investigation
- Capital Markets for Small- and Medium-sized Enterprises and Startups in Korea
- Micro- and Macro-Level Factors Determining Financial Performance of UAE Insurance Companies
- Integrated Reporting Disclosure and Its Implications on Investor Reactions
- From Financial Literacy to Financial Capability: A Preliminary Study of Difference Generations in Informal Labor Market
- The Prominence of Financial Considerations on Housing Investors’ Purchase Decisions
- Islamic Humanity: A New Approach to Minimizing Non-Performing Financing at the Islamic Bank in Indonesia
- Cryptocurrency Market: Behavioral Finance Perspective
- The Precondition of Benefits from IFRS Adoption: Financial Statement Comparability
- The Importance of Financial Literacy: Household’s Income Mobility Measurement and Decomposition Approach
- Ownership Structure, Earnings Manipulation, and Organizational Performance: The Case of Jordanian Insurance Organizations
- Intention to Adopt Cloud Accounting: A Conceptual Model from Indonesian MSMEs Perspectives
- Audit Socialization and Professional Success: Evidence from Thailand
- The Effect of Training, Information Technology, Intellectual and Emotional Intelligence on Teacher’s Performance
- How Total Quality Management Mediates Antecedent Variables of Employee Performance?
- Determining Unemployment Factors Among Job Seeking Youth in the East Coast of Peninsular Malaysia
- HEXACO Personality Traits and Job Seekers’ Networking Behavior: The Effect of Network Size
- Mitigating Uncertainty in the Boardroom: Analysis to Financial Reporting for Financial Risk COVID-19
- Internal Control Effectiveness and Business Survival: Evidence from Thai Food Businesses
- Analysis of the Level of Technological Development and Digital Readiness of Scientific-Research Institutes
- Organizational Citizenship Behavior and Performance: The Role of Employee Engagement
- Destination Loyalty Towards Bali
- Human Development Convergence and the Impact of Funds Transfer to Regions: A Dynamic Panel Data Approach
- Machiavellianism in a Synergistic Tax Climate
- Determinants of Share Prices of Listed Companies Operating in the Steel Industry: An Empirical Case from Vietnam
- Competitive Pressure and Business Performance in East Java Batik Industry
- Corporate Governance and Sustainability in Indonesia
- An Integrated Model of CSR Perception and TAM on Intention to Adopt Mobile Banking
- The Effects of Restrictions in Economic Activity on the Spread of COVID-19 in the Philippines: Insights from Apple and Google Mobility Indicators
- A Decision Support Model for Financial Performance Evaluation of Listed Companies in The Vietnamese Retailing Industry
- Relevance of China’s Reform Experience to India
- Isomorphism, Human Resource Capability and Its Role in Performance Measurement and Accountability
- Voluntary Disclosure, Financial Reporting Quality and Asymmetry Information
- Capital Buffer and Determinant Factors of Conventional Banks in Indonesia
- Financial Stability of GCC Banks in the COVID-19 Crisis: A Simulation Approach
- Determinants of Profit Growth in Food and Beverage Companies in Indonesia
- Explaining Dividend Payout: Evidence from Malaysia’s Blue-Chip Companies
- Factors Affecting Enterprises that Apply the International Financial Report Standards (IFRS): A Case Study in Vietnam
- Islamic Corporate Social Responsibility: An Exploratory Study in Islamic Microfinance Institutions
- Dynamics of Crude Oil and Real Exchange Rate in India
- The Influence of Employee Competency and Career Management on Career Commitment: Regional Government in Indonesia
- Corporate Social Responsibility and Job Pursuit Intention of Employees in Vietnam
- A Study of the Efficiency of Futures Research Institutes of China
- The Trickle-Down Effect of Intellectual Capital on Banks’ Macro Performance in Indonesia
- The Effect of Non-Audit Services on Auditor Independence: Evidence from Vietnam
- Business Strategy, Corporate Governance and Sustainability Reporting: An Analysis of the Fit Contingency Approach
- A Creative Economy Development Strategy: The Case of Trenggalek Creative Network for Trenggalek Regency, Indonesia
- On Capital Flight from the ASEAN-8 Countries: A Panel Data Estimation
- Assessing the Unemployment Problem Using A Grey MCDM Model under COVID-19 Impacts: A Case Analysis from Vietnam
- Macroeconomic and Bank-Specific Variables and the Liquidity of Jordanian Commercial Banks
- What Prompted Shadow Banking in China? Wealth Management Products and Regulatory Arbitrage
- Economic Development, Globalization, Political Risk and CO2 Emission: The Case of Vietnam
- Prospects and Challenges of Implementing Cloud Accounting in Bangladesh
- The Shifting of Business Activities during the COVID-19 Pandemic: Does Social Media Marketing Matter?
- ERP-Based Accounting Information System Implementation in Organization: A Study in Riau, Indonesia
- Corporate Governance and Earnings Management: A Study of Vietnamese Listed Banks
- Applying Stochastic Fractal Search Algorithm (SFSA) in Ranking the Determinants of Undergraduates Employability: Evidence from Vietnam
- Firm’s Risk and Capital Structure: An Empirical Analysis of Seasonal and Non-Seasonal Businesses
- The Generic Attributes of the New Millennial Leaders
- Linkage Between Exchange Rate and Stock Prices: Evidence from Vietnam
- Determinants Influencing Information Transparency in Vietnamese Commercial Banks
- Relationship of the Big Five Personality Traits and Risk Aversion with Investment Intention of Individual Investors
- The Determinants of The Bank Regulation and Supervision on The Efficiency of Islamic Banks in Different Country’s Income Level
- The Effect of Computerized Tax Services in Improving Tax Performance Moderated by Governance
- Do Creativity and Intellectual Capital Matter for SMEs Sustainability? The Role of Competitive Advantage
- Entrepreneurial Orientation, Access to Financial Resources and SMEs’ Business Performance: The Case of the United Arab Emirates
- Financial Ratio, Macro Economy, and Investment Risk on Sharia Stock Return
- Job Performance During COVID-19 Pandemic: A Study on Indonesian Startup Companies
참고문헌
관련논문
최근 이용한 논문
교보eBook 첫 방문을 환영 합니다!
신규가입 혜택 지급이 완료 되었습니다.
바로 사용 가능한 교보e캐시 1,000원 (유효기간 7일)
지금 바로 교보eBook의 다양한 콘텐츠를 이용해 보세요!