Archiv vyhledávání

Applying an integrated data-driven weighting system – CoCoSo approach for financial performance evaluation of Fortune 500 companies

Nazlı Ersoy

Financial performance evaluation provides information about a firm’s liquidity position, profitability, capital structure and asset utilization. Financial performance evaluation is considered as a multi-criteria decision making (MCDM) problem, as it is a multidimensional concept that is realized by bringing together multiple indicators. This study is aimed to evaluate the financial performance of the Fortune 500 companies by using the integrated data-driven weighting system (IDDWS) – combined… více

The role of executive characteristics in their evaluation of financial conditions of European SMEs

Aleksandr Ključnikov, Mehmet Civelek, Lukáš Durda, Vendula Fialová, Andrea Folvarčná

The majority of SMEs (small and medium-sized enterprises) have a lower amount of financial assets and earnings compared to their larger counterparts. Therefore, their probability of encountering financial troubles is greater. However, the obstacles they face and perceive might differ depending on their executives’ characteristics. In this regard, this research targets to indicate similarities or differences in the perception of financial conditions by companies’ executives who are of various… více

Personality as a Key Determinant of the Organizational Silence in Iranian Startups

Seyedeh Samaneh Seyedi, Abolfazl Darroudi

Addressing the lack of research and knowledge about organizational silence in the nascent but promising Iranian startup ecosystem, this study examines the relationship between personality factors and organizational silence in Iranian startups. Data were collected using Vakola and Bouradas Organizational Silence Questionnaire and NEO Personality Inventory filled by 532 startup employees in Iran, then analyzed by Pearson and multivariate regression tests. Hypotheses were tested through SPSS. Data… více

Intellectual Capital and Firm Performance within Telecommunications Industry during the New Normal Era

Afdol Muftiasa, Lili Adi Wibowo, Ratih Hurriyati, Agus Rahayu

In the post COVID-2019 era, companies are making a variety of changes to boost their performance. Companies need to understand that rivalry is for physical and intangible assets, such as intellectual capital, when they want to thrive and succeed in the market. Research on the relationship between intellectual capital and firm performance has become a study that has received wide attention from researchers from various disciplines. The purpose of this research was to analyze how intellectual… více

PREDICTING JOB SATISFACTION AND WORK ENGAGEMENT BEHAVIOR IN THE COVID-19 PANDEMIC: A CONSERVATION OF RESOURCES THEORY APPROACH

Marcela-Sefora Nemțeanu, Vasile Dinu, Rebeka-Anna Pop, Dan-Cristian Dabija

The rapid spread of the COVID-19 pandemic has forced organizations to impose physical distancing restrictions on employees and to practice teleworking on a large scale. Adapting to the new context has generated an increase in job insecurity, and a decrease in employee productivity concerning task completion, boosting stress and counterproductive work behavior. Although the challenges employees face when carrying out their activities and work-related responsibilities, together with an… více

INTANGIBLE ASSETS AS FINANCIAL PERFORMANCE DRIVERS OF IT INDUSTRY: EVIDENCE FROM AN EMERGING MARKET

Milenko Radonić, Miloš Milosavljević, Snežana Knežević

In the past few decades, IC has been viewed as a crucial factor for improved financial performance of IT companies. Globally, the IT industry has shown positive trendlines and the tremendous importance of intangible resources as part of intellectual capital. Intellectual capital per se may not be a novel topic in the IT industry. Nonetheless, this paper focuses on determining which type of intellectual capital is paramount for financial success, which has remained an open puzzle. The aim of… více

KEY PERFORMANCE INDICATORS FOR ADOPTING SUSTAINABILITY PRACTICES IN FOOTWEAR SUPPLY CHAINS

Md. Abdul Moktadir, Yead Mahmud, Audrius Banaitis, Tusher Sarder, Mahabubur Rahman Khan

The footwear industry has contributed notably to different countries’ economic development. Therefore, it needs to focus on operational excellence in order to achieve a sustainable level of development. Achieving sustainability in the footwear industry, however, is a complex task since various issues are involved in the footwear manufacturing process. Currently, in order to see how firms can sustain their place in the competitive global business environment, researchers and practitioners are… více

THE IMPACT OF SUPPLY CHAIN LEADERSHIP AND FOLLOWERSHIP ON CSR: AN EMPIRICAL STUDY ABOUT A PORTUGUESE ENERGY SUPPLIER

Pedro Fontoura, Arnaldo Coelho

Purpose: The aim of this investigation is to identify the impact of the supply chain leadership (SCL) and followership (SCF) on corporate social responsibility (CSR), considering the moderator role of the supply chain leadership dependency (SCLD). Additionally, we considered the mediating effects of information sharing (IS), shared values (SV) and purchasing social responsibility (PSR), since these variables may help understand the chain of effects that leads to a sustainable supply chain.… více

HOW CORPORATE GOVERNANCE AND CSR DISCLOSURE AFFECT FIRM PERFORMANCE?

Muhammad Suhaib Manzoor, Ramiz ur Rehman, Muhammad Islam Usman, Muhammad Ishfaq Ahmad

The study aims to provide empirical evidence of firm performance relation with board characteristics (Independent directors, Executive directors, and CEO duality), ownership structure (Managerial, State, and Foreign ownership) and CSR disclosure. The CSR disclosure by listed firms in developing countries has become a phenomenon during recent times. However, the type of CSR disclosure is still non-financial. However, it is an interesting topic for researchers to evaluate the performance of the… více

THE KNOWLEDGE AND USE OF THE BALANCED SCORECARD METHOD IN BUSINESSES IN THE SLOVAK REPUBLIC

Ľubica Lesáková, Katarína Dubcová, Petra Gundová

The Balanced Scorecard method (BSC) has emerged since the late 1990s (as proposed by Kaplan and Norton) as one of the most successful concepts in the field of strategic performance management. It has evolved from its early use as a simple performance measurement framework to a full strategic planning and management system. Balanced Scorecard is used by many successful businesses all around the world. Main aim of the paper is to present the results of primary research focused on detecting the… více