In the past, the electronic business made the research on its customers’ credit situation through the financial institutions so as to decrease the risk of bad debt and the cost. However, even seemingly normal, the situation of bill and check exchange does not necessarily mean that the...

The execution and outcome of credit rating policies of banks are highly relevant to banks' decisions in investments, loans, and their measurement of default risks. They also have impacts on capital flows and utilisation of corporate borrowers. Therefore, it is essential to establish a...

This paper proposes a four-regime bivariate Markov regime-switching model to estimate the daily time-varying minimum variance hedge ratios for West Texas Intermediate (WTI) crude oil, and evaluates its in- and out-of-sample hedging performances with two-regime model, CC-GARCH, TVC-GARCH, and OLS...

This study considers the coherence of the financial service sector and adopts different observational variables to identify innovation capital (training and R&D density) and process capital (IT system sufficiency). The results show that human capital has a direct impact on both innovation...

Purpose – The purpose of this paper is to examine the relationship between two variables, self-efficacy and job involvement, of internal auditors of companies. It also aims to explore its intervention on self-efficacy and job involvement using organizational power as another variable....

The execution and outcome of credit rating policies of banks are highly relevant to banks' decisions in investments, loans, and their measurement of default risks. They also have impacts on capital flows and utilisation of corporate borrowers. Therefore, it is essential to establish a...

This study considers the coherence of the financial service sector and adopts different observational variables to identify innovation capital (training and R&D density) and process capital (IT system sufficiency). The results show that human capital has a direct impact on both innovation...

This paper is a description and analysis of found conceptualizations of tacit knowledge in the knowledge management (KM) literature. The essay’s argument is that there are several different ways of framing or understanding the nature, conceptualizations, of tacit knowledge. Because tacit...

Academics and practitioners working in the field of knowledge management (KM) have reached a consensus that knowledge is valuable and can benefit to organizations’ long-term development and competiveness. However, to believe knowledge is valuable that is no longer to satisfy the expectations...