In today's competitive business environment, SMEs face challenges in strategic orientation, resource allocation, and adapting to market changes due to their limited size and resources, which hinders access to crucial data and insights, affecting decision-making and growth opportunities. Their...

State-Owned Enterprises (SOEs) are companies whose majority shares are owned by the government. The prime focus of this paper, determine the impact of intellectual capital in State-Owned Enterprises (SOEs) on firm performance using the value chain as a mediating variable. This research...

The aim of this study is to perform the impacts of corporate social responsibility (CSR) based on the firms' performance (FP). These investigations also provide the mediating role of access to finance (AF) as well as business model innovation (BMI) using the relationship of CSR and FP. This...

This study, conducted between 2016-2021 on Southeast Asian mining companies, introduces the Modified Enterprise Risk Management (ERM) Index (MERMi) to measure the implementation of ERM based on the COSO 2017 principles. The study found that ERM implementation is influenced by industry...

This paper aims to investigate empirically the impact of corporate social responsibility (CSR) on firm performance (FP) with the maritime transportation industry of Vietnam as a case study. To evaluate the research model, this study surveyed 145 shipping companies (SCs) across Vietnam, and...

The primary goal of this study is to investigate the influence of sustainability disclosure (SD) practices on the relationship between audit committee chair characteristics and firms' performance. The current study used an experimental approach to data collection and analysis. The predicted...

Drawing upon the resource-based view, this study examines the effects of two key elements of market orientation, i.e. customer orientation and competitor orientation, on the use of management accounting information to enhance firm performance. The partial least squares structural equation...

Firm performance is one aspect of measuring a company's level of success. This study aims to test whether there is an influence of foreign ownership and preference of company websites on firm performance as a proxy for ROA and ROE in companies in Indonesia. The population of this study was all...

Corporate tax avoidance practice has gathered a certain attention from researchers in recent years with the advent of corporate social responsibility and the need for firms and managers to find ways to maximize firm value while using more sustainable practices. In this study, using data from...

Many companies have been and are implementing diversification to take advantage of capital, reduce risks, and increase revenue for enterprises. At the same time, government support is considered to have positive implications for companies. This study was conducted to assess the impact of...