Purpose – This study aims to examine an important, yet understudied, relationship between board leadership structure and earning management. With conflicting theoretical and empirical evidence underpinning the debate the practice has fluctuated, investor perception of board leadership...

Purpose The main purpose of this paper is to examine the causes and interrelations between ownership composition and financial reporting quality of firms in the Asia-Pacific region. Design/methodology/approach The study uses panel data for 420 firms for the period 2011-2013 (three years) from...

Purpose While it is perceived that adoption reflects acceptance, the purpose of this paper is to argue that individual usage is critical and cannot be guaranteed by mere adoption. This study, therefore, focuses on the factors (i.e. performance expectancy, perceived trust, perceived risk,...

Given the dearth of studies in developing and Asian countries’ context, the present study attempts to excavate the predictors of enterprise resource planning (ERP) adoption and implementation. Based on the Unified Theory of Acceptance and Use of Technology (UTAUT) model and open innovation...

The connection between ownership structure and firm performance has attracted much attention, especially in emerging markets, yet yielded many inconsistent empirical results. This paper presents an analysis of the association between eight categories of ownership, HHI Index, GINI index and firm...

This study assessed the impact of micro-enterprise development initiatives (commonly provide access to financial services and micro-enterprise development training programs to low-income households) upon competitive advantages, performance, and sustainability of micro-enterprises owned and...

Despite tons of studies on Islamic banking (IB) behavior, there is a lack of understanding of the Millennial generation's attitude to and subjective norms surrounding Islamic banking, as well as of their behavioral intention toward Islamic banking. Therefore, the present study investigates the...

Economic sustainability involves the development of an organisation that meets its future needs through an integrated policy, planning, and social learning process. The purpose of this study was to investigate the mediating role of competitive advantage in the relationship between strategic...