Recent sustainability reporting (SR) has been of particular interest to stakeholders in developed countries but has begun to be studied in developing countries. The purpose of this study is to examine the relationship between SR and firm value (FV) of non-financial firms listed on the Vietnamese...

This study examines the impact of firm size on the effect of capital structure choice on the firm value in one of the emerging markets, Indonesia. The study of capital structure choice and firm value in emerging markets is captivating due to the different characteristics of its companies as...

The observation of firms’ political connections (PCs) in both types of ascribed and acquired PCs has raised the question of their benefits to firms’ operation. Based on 1,365 Vietnamese listed firm-year observations from 2010 to 2014, we find that although firms with both ascribed and...

The upper echelons theory suggests that directors' characteristics, values, and professional experience have an impact on their perceptions, and thus their own decisions. Building on this theory, this study aims to examine the impact of CEOs' demographic characteristics on firms' risk-taking....

The competitiveness and sustainability of employees in service and non-service-based organizations continue to trigger scholars' interest to investigate the related factors. As per the review of literature, there are only a few studies have been conducted on abusive supervision and intrinsic...

The emergence of halal hotel businesses has attracted many scholars' and practitioners' attention. However, the halal hotel concept and the required human resources are still not very clear. This study aims to examine the internal and external aspects of halal hotel human resources in Indonesia...

In the twenty-first century ICT has become a necessity in all walks of life primarily for performing various tasks remotely in a transparent, efficient, cost-effective manner with speed and accuracy. ICT is instrumental in transforming various sectors like transportation, banking, manufacturing,...

There are rare studies that have attempted to explore the association among green human resource management (GHRM) and organizational commitment in the existing literature. Besides, the mediating role of green human capital has also garnered little attention in the literature. Hence, the present...

Organizations have begun to realize how important talent management is for improving firm competitiveness. However, talent management is seen being uncommon in Islamic financial institutions. In addition, since Maqasid Shariah is the foundation upon which Islamic financial institutions are...

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...