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Rosemary Peter Mwandu
Pág. 149 - 171
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Retnoningrum Hidayah,Ahwan Sholih,Linda Agustina,Rita Rahayu
Pág. 34 - 48
Abstract: The study aims to determine the effect of disclosure of corporate social responsibility (CSRD), dividend policy, and audit committee financial expertise (ACFE) on earnings quality. It uses state ownership as a moderating variable. The populatio...
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Thabit Atobishi, Sahar Moh?d Abu Bakir and Saeed Nosratabadi
As public sector agencies face rising imperatives to digitally transform citizen services, data systems, and internal operations, questions persist as to whether investments in big data analytics and automation capabilities, evidenced to drive organizati...
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Carolina Bona-Sánchez, Heidi Salokangas and Kaisa Sorsa
This study explores the complexities of cost behavior in the textile industry, conducting a comparative analysis between firms in the Nordic countries and Spain. Our main goal is to examine how distinct economic and corporate governance models impact the...
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Dominika Gajdosikova, Katarina Valaskova and George Lazaroiu
The processing and transformation of natural resources into completed and semi-finished products is the primary function of industry in each nation?s economy. There is no denying the significance of industry and sectoral classification of the economy, bu...
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Dávid Tozsér, Zoltán Lakner, Novy Anggraini Sudibyo and Anita Boros
As the relevant European Union directives require in-depth sustainability reporting from large institutions, banks are among the concerned with disclosure obligations. Several institutions prepare self-structured recommendations by which companies are in...
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Leonidas Efthymiou, Ambika Kulshrestha and Sandeep Kulshrestha
At the intersection of digitization and sustainability, the current article explores the application of environmental, social, and corporate governance (ESG) in the service sector in India. The analysis draws on findings collected through questionnaires ...
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Frank Moses,Kurt Sandkuhl
Pág. 54 - 68
The increasing digitalization of enterprises and public authorities has resulted in the growing importance of information technology in everyday operations. In this context, an information security management system (ISMS) has become an essential aspect ...
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Marta Mª Domínguez-Herrera, Olga González-Morales, Eduardo González-Díaz
In the last years, the increase in urbanization and the volume of construction has accelerated. This situation requires systematizing the use of limited resources, especially in island territories. The construction sector contributes to the depletion of ...
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Naveed Ahmad, Aqeel Ahmad and Irfan Siddique
The burgeoning tourism and hospitality industry is plagued by numerous challenges that pose significant hurdles to its long-term success and sustainability. These challenges encompass a range of factors, including fierce competitive convergence, rapid ob...
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