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Covid 19 pandemic and Abnormal Stock Returns of listed companies in Vietnam

In: Cogent Business & Management 8 (2021) 1, pp. 1-18

objective of this paper is to investigate the impact of Covid-19 pandemic on listed firms' performance and the abnormal stock … returns in Vietnam. To study the impact of Covid-19 on firms' performance, we collected data about announced earnings on Q1 … business performance. However, the level of influence varies among sectors. To study the impact of Covid-19 on the abnormal …

Persistent link: https://www.econbiz.de/10012657361

The IT resource orchestration and performance during the pandemic: evidence from higher education institutions

Jatmiko, Bambang; Sofyani, Hafiez; Putra, Wahyu Manuhara - In: Cogent Business & Management 9 (2022) 1, pp. 1-17

orchestration capability becomes a differentiating determinant for pursuing performance in the HEIs sector. Using a dynamic … governance as a mediator to pursue performance amid difficult times such as a pandemic. This study employed a survey method by … associated with HEIs performance. Theoretically, this study translated how dynamic capability theory is realized in applicable …

Persistent link: https://www.econbiz.de/10014505585

Effect of audit firm industry specialization on cost of debt financing: Evidence from Ghana

Yeboah, Ebenezer Nana; Yang, Zhou; Arthur, Benedict; … - In: Cogent Business & Management 10 (2023) 1, pp. 1-15

This study examines whether audit firm industry specialization affects the cost of debt finance of business. We hypothesize that audit firm industry specialization reduces client cost of debt since auditors with industry specialization are more likely to deter and detect questionable accounting...

Persistent link: https://www.econbiz.de/10014527739

Digital readiness of Islamic rural banks in Indonesia: Lesson from the COVID-19 pandemic

Nurfadilah, Dety; Samidi, Sudarmawan; Daryanto, Wiwiek M - In: Cogent Business & Management 10 (2023) 3, pp. 1-18

The goal of this research is to investigate how various variables, including ease of use, usefulness, and social influence, competencies affect a specific phenomenon, and COVID-19 on digital readiness and examine the role of attitude as mediating variables. This study used a quantitative...

Persistent link: https://www.econbiz.de/10014527350

The influence of the COVID-19 pandemic on audit fees and audit report timeliness of listed firms in Ghana

Musah, Alhassan; Okyere, Bismark; Osei-Bonsu, Isaac - In: Cogent Business & Management 10 (2023) 2, pp. 1-17

The objective of the study is to examine the effect of the COVID-19 pandemic on audit fees and delays in the release of audit reports among the publicly listed entities in Ghana. The study sampled 35 listed firms over 5 years from 2017 to 2021 by extracting data from the annual report of the...

Persistent link: https://www.econbiz.de/10014527407

Explaining consumers’ channel-switching behavior in the post-COVID-19 pandemic era

Tran, Anh Tram Nguyen; Nguyen, Uyen Hoang Dinh; Ngo, Vu Minh - In: Cogent Business & Management 10 (2023) 1, pp. 1-16

Significant changes have been brought about in consumer behaviour as a result of the COVID-19 pandemic. Digital consumption has attracted a large number of new consumers during the pandemic. However, there are few academic studies on the determinants of these crucial changes in consumer...

Persistent link: https://www.econbiz.de/10014527500

The moderating role of COVID-19 pandemic on the relationship between CEO characteristics and earnings management: evidence from Bangladesh

Uddin, Mohammad Helal - In: Cogent Business & Management 10 (2023) 1, pp. 1-25

This research uses accrual and real earnings management strategies in an emerging economy to evaluate how CEO characteristics (i.e. CEO nationality, duality, and compensation) affect earnings management and how the COVID-19 pandemic modifies this connection. The empirical investigation used...

Persistent link: https://www.econbiz.de/10014527522

Economic consequence of social and environmental concern in Islamic bank – Do COVID-19 pandemic matter?

Mukhibad, Hasan; Nurkhin, Ahmad - In: Cogent Business & Management 10 (2023) 2, pp. 1-18

environmental concerns and market competition on financial performance. Based on the system-oriented view, the entity is assumed to … financial performance. This study uses hand-collected data on the annual reports of 14 full-flagged Islamic banks (IBs) in … social and environmental concerns and market competition did not affect financial performance. Therefore, the COVID-19 …

Persistent link: https://www.econbiz.de/10014527547

The bank lending channel of monetary policy transmission in Vietnam: Impacts of the COVID-19 pandemic and the financial crisis

Loi, Minh Thanh; Dang, Van Dan - In: Cogent Business & Management 10 (2023) 1, pp. 1-20

This paper aims to analyze changes in the transmission of monetary policy via bank lending when considering the impact of the COVID-19 pandemic and the financial crisis. Using bank-level data of 31 commercial banks in Vietnam from 2007 to 2021, we provide consistent evidence that the impact of...

Persistent link: https://www.econbiz.de/10014527670

Opt-in e-mail marketing influence on consumer behaviour: A Stimuli–Organism–Response (S–O–R) theory perspective

Ligaraba, Neo; Chuchu, Tinashe; Nyagadza, Brighton - In: Cogent Business & Management 10 (2023) 1, pp. 1-17

The paper examines the influence of opt-in e-mail marketing on consumer behaviour. The study attempts to extend the Stimuli-Organism-Response (S-O-R) theory that has been broadly explored in consumer research. Following a critical review of the literature organisation approach, a hypothetical...

Persistent link: https://www.econbiz.de/10014527821