Estimating the performance of the organization has always been of interest to management teams and researchers. In this regard, some researchers focused on determining definitions and how to measure organizational performance. The main objective of this study is to overview of organizational...

Organizational performance is one of the most important constructs in management research. We review the contexts that frame organizational performance as a dependent variable with specific emphasis on how it is operationalized and measured. The research contexts of past studies are firmly...

In the context of global sustainable development, the relationship between environmental, social responsibility, and governance (ESG) performance and multi-stakeholder value creation has been widely discussed. However, there is a complex causal relationship between ESG performance and value...

Purpose – The purpose of this paper is to analyse the effect between intangible and tangible (i.e. financial) organizational performance as well as the effects of the crucial influencing factors “trust”, “strategic relevance” and “participation”. Design/methodology/approach –...

The effect of finance business partnering (FBP) implementation on the firm performance remains largely unexplored. The main aims of this study are to investigate whether there is a significant effect between FBP and firm performance and to identify the mediating effect of non-financial...

This paper investigates the relationships between management turnovers and fund performance, by using data for the German equity mutual funds in the period from 1994 to 2009. Evidence shows that the future performance of prior over-average performing funds (winner funds) declines in the first...

In the wake of the global financial crisis, several macroeconomic contributions have highlighted the risks of excessive credit expansion. In particular, too much finance can have a negative impact on growth. We examine the microeconomic foundations of this argument, positing a non-monotonic...

This paper analyzes the information asymmetry between owners/managers and creditors. More specifically, the research investigates the role of both disclosure on financial key performance indicators (FKPIs) and different corporate governance mechanisms in reducing the agency costs of debt. The...

The banking sector around the world has undergone significant changes in its environment, resulting on its performance on significant impact. The bank plays an important role in the economy because of the function play by the bank as a financial intermediary linking both units of surplus and...

We demonstrate analytically and illustrate with examples that the conventional measures of the residual operating income such as the Economic Value Added (EVA) are biased by design and so may yield a misleading assessment of financial performance. Fundamentally, the magnitude of the measurement...