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Transparency in competitive tendering : the dominancy of bounded rationality

Sama, Hamisi K. - In: Cogent business & management 9 (2022) 1, pp. 1-17

In an era of intense false impressions, cognitive limitations and imperfect information, where critical challenge is the management of procedural relationships among public procurement partners, it is essential to exploit and identify sources associated with decreasing transparency in...

Persistent link: https://www.econbiz.de/10014443941

Supplier development and public procurement performance : does contract management difficulty matter?

Changalima, Ismail Abdi; Mchopa, Alban Dismas; Ismail, … - In: Cogent business & management 9 (2022) 1, pp. 1-16

This paper investigates the relationship between supplier development and procurement performance in the public sector. Furthermore, the paper examines the moderating role of contract management difficulty on the relationship between supplier development and procurement performance. Using...

Persistent link: https://www.econbiz.de/10014434063

Assessing the impact of procurement practice on organizational performance

Mebrate, Yonas; Shumet, Kahsu - In: Cogent business & management 11 (2024) 1, pp. 1-13

Research on public procurement has attracted increased attention in recent years. Although public procurement practices have been studied in developed and developing countries, there has been little information about public procurement practices in Ethiopia. This study conceptualized and...

Persistent link: https://www.econbiz.de/10014531295

Public procurement trajectories in Tanzania : a review of reforms, practices, and compliance

Mchopa, Alban Dismas; Changalima, Ismail Abdi; Sulle, … - In: Cogent business & management 11 (2024) 1, pp. 1-14

Over decades, public procurement in Tanzania experienced critical reforms; however, not much is known about the reforms and hence there is a dearth of comprehensive reviews about them. The current study reviews existing literature relating to public procurement reforms, practices, and compliance...

Persistent link: https://www.econbiz.de/10014535258

Influence of country governance factors and national culture on corporate sustainability practice : an inter-Country study

Ogundajo, Grace Oyeyemi; Akintoye, Rufus Ishola; … - In: Cogent business & management 9 (2022) 1, pp. 1-23

/Terrorism; Government Effectiveness; Regulatory Quality; Rule of Law; and Control of Corruption) and national culture dimensions proposed by …

Persistent link: https://www.econbiz.de/10014441947

Early compliance with IFRS 16, earnings management, and corruption : evidence from Southeast Asia

Fuad, Fuad; Juliarto, Agung; Prasetyo, Andrian Budi; … - In: Cogent business & management 9 (2022) 1, pp. 1-23

roles of corruption environment on those relationships. We test our hypotheses by investigating 1071 industrial firms in … Southeast Asian countries, including Indonesia, Malaysia, Singapore, Thailand, and Vietnam using multivariate analyses. Our …. Nevertheless, we do not find a similar pattern among the firms with low corruption culture. We also observe that firms' performance …

Persistent link: https://www.econbiz.de/10014443900

Credit information sharing, corruption and financial development : international evidence

Tran Hung Son; Hoang Cong Gia Khanh; Nguyen Thanh Liem - In: Cogent business & management 7 (2020) 1, pp. 1-15

This study investigates the individual impact of credit information sharing and corruption as well as their interaction … reduce the negative effects of corruption on financial sector development, but PCR tends to be more effective, suggesting …, including the use of an alternative corruption indicator and sub-sample analysis. Finally, policy implications are discussed. …

Persistent link: https://www.econbiz.de/10012654851

Corruption, nonperforming loans, and economic growth : international evidence

Tran Hung Son; Nguyen Thanh Liem; Nguyen Vinh Khuong - In: Cogent business & management 7 (2020) 1, pp. 1-12

This paper explores the impact of corruption on both the banking sector and economic growth; we determine the impact … show that the relationship between corruption and the ratio of nonperforming loans was positive, thus deteriorating the … of corruption on economic growth: Corruption leads to higher levels of nonperforming loans in the banking sector; as a …

Persistent link: https://www.econbiz.de/10012625215

Religiosity, ethics education and incorruptibility of accounting students

Kwarteng, Joseph Tufuor; Servoh, Maxmos Walasi Kobi; … - In: Cogent business & management 11 (2024) 1, pp. 1-13

This study examined the influence of accounting students’ religiosity on ethics education and anticorruption propensity. It also examined the relationship between ethics education and anticorruption disposition and the mediating role ethics education plays in the relationship between...

Persistent link: https://www.econbiz.de/10014528158

Languages and conforming tax avoidance : the roles of corruption and public governance

Faisal, Muhammad; Utama, Sidharta; Sari, Dahlia; Rosid, … - In: Cogent business & management 10 (2023) 3, pp. 1-30

corruption and public governance modulate this relationship. This study uses a cross-country analysis of 33 sample countries. The … that low levels of corruption and strong public governance played a role in suppressing high conforming tax avoidance … behavior in countries with strong FTR speakers. These insights underscore the significance of national anti-corruption efforts …

Persistent link: https://www.econbiz.de/10014506375