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Full-Text Articles in Business

Maximizing Generative Ai Benefits With Task Creativity And Human Validation, Charu Sinha, Veselina P. Vracheva, Cristina Nistor Jul 2024

Maximizing Generative Ai Benefits With Task Creativity And Human Validation, Charu Sinha, Veselina P. Vracheva, Cristina Nistor

Business Faculty Articles and Research

Much of the existing literature on generative AI applications is conflicting, with findings suggesting that investing in AI will lead to better organizational outcomes but also pointing out that incorporating AI may be a wasteful even counterproductive initiative. We develop a conceptual frame-work to characterize generative AI benefits based on the types of tasks that generative AI may be used for in management. Our work suggests that task creativity plays a key role in successful generative AI outcomes, but human validation - the extent to which a human engages in a supervisory role - is required to reap the benefits. …


Consumption Of Over-The-Top (Ott) Media Streaming Services In Rural Tamil Nadu, Rajarathi K Jul 2024

Consumption Of Over-The-Top (Ott) Media Streaming Services In Rural Tamil Nadu, Rajarathi K

Theses and Dissertations

Over-the-top (OTT) Media Streaming Services are modern online entertainment services based on new media technologies. During the COVID-19 lockdowns, the OTT consumer base experienced exponential growth, especially in India. Currently, the Indian OTT industry is in its second growth phase, owing to increased consumption in rural India. The interests of rural consumers align with different types of OTT content, providing potential market for OTT media streaming services. Tamil Nadu is a front runner in the consumption of YouTube and other popular OTT media streaming services in the country. The Government of Tamil Nadu is making penetration efforts to establish OTT …


Foreword From Editor - 15th Edition, Yandi Andri Yatmo Jul 2024

Foreword From Editor - 15th Edition, Yandi Andri Yatmo

ASEAN Journal of Community Engagement

In this edition, AJCE thoroughly explores the topic of community engagement programs and their impact, as well as innovative and integrative approaches that highlight their potential to improve the community’s livelihood. This issue features four research articles with unique perspectives on community engagement, one review article that critically evaluates existing approaches, and three case-based articles that explore various concepts further and offer practical insights. The contributors to this edition cover diverse expertise in business and economy, humanity and social sciences, communication, design, and education, presenting a comprehensive range of perspectives on community engagement and its practical implementations.


Enhancing The Visibility Of Traditional Craft Puspa Rinengga Batik Through Online Marketing Approaches, Mimi Savitri, Hayatul Cholsy, Uswatun Hasanah Jul 2024

Enhancing The Visibility Of Traditional Craft Puspa Rinengga Batik Through Online Marketing Approaches, Mimi Savitri, Hayatul Cholsy, Uswatun Hasanah

ASEAN Journal of Community Engagement

This study addresses the visibility of traditional craft and focuses on developing a strategy to increase its exposure through online marketing platforms. Puspa Rinengga Batik Studio, a small and medium-sized enterprise in Sleman, Yogyakarta, Indonesia, specializes in creating batik with jangkang motifs. Despite their unique craft, the studio struggled with marketing their products, resulting in an imbalance between production and sales. This study explores a strategy to boost sales by leveraging social media for digital marketing. The approach involves empowering the community through workshops and implementing a sustainability program. As a result of this initiative, the studio successfully utilized social …


Determinan Implementasi Central Bank Digital Currency Di Indonesia, Kharisma Dwi Widodo, Bambang Juanda, Dedi Budiman Hakim Jul 2024

Determinan Implementasi Central Bank Digital Currency Di Indonesia, Kharisma Dwi Widodo, Bambang Juanda, Dedi Budiman Hakim

Jurnal Ekonomi dan Pembangunan Indonesia

Private digital currency is no longer limited to shadow banking issues but has also entered shadow central banking, putting Bank Indonesia to adopt the CBDC. This study aims to determine the effect of macroeconomic, accessibility, and demographic aspects on CBDC implementation, as well as the impact of publicity on changes in the behavior of economic actors in using CBDC in Indonesia. The results of the study show that GRDP, gini ratio, ICT, and bank accounts have an effect on CBDC. Publicity affects changes in the behavior of economic actors in increasing the conversion of fiat money to CBDC.


Social Entrepreneurship In Sustainable Development: Strengthening The Environmental Perspective, Muhammad Iqbal Rezky, Rasto Rasto Jul 2024

Social Entrepreneurship In Sustainable Development: Strengthening The Environmental Perspective, Muhammad Iqbal Rezky, Rasto Rasto

Journal of Environmental Science and Sustainable Development

Social entrepreneurship and sustainable development are closely related concepts. Social entrepreneurship applies entrepreneurial attributes with a focus on solving major social issues. The relationship between the two demonstrates the contribution of social entrepreneurship in addressing social and environmental problems, reducing poverty, and fostering sustainable economic growth. This research employs a bibliometric approach to analyze trends and patterns in 181 relevant articles published between 2015 and 2023. Findings indicate significant growth in research between 2019 and 2021. Countries and institutions such as Spain, the United States, and Universitat de Valencia stand out in these publications. The bibliometric analysis also reveals influential …


Market-Based Conservation Preference In The Forest Conservation Business, Rizaldy Yudhista Yudhista, Mahawan Karuniasa, Raldi Hendro Koestoer Jul 2024

Market-Based Conservation Preference In The Forest Conservation Business, Rizaldy Yudhista Yudhista, Mahawan Karuniasa, Raldi Hendro Koestoer

Journal of Environmental Science and Sustainable Development

Earth is on the verge of rising temperatures above 1.5˚ Celsius. Passing the limit of 1.5˚ Celsius is a significant risk in living on earth as it will increase the risks of natural disasters such as drought, flood, and storm. With forests capable of absorbing greenhouse gas (GHG) emissions, the need for forest conservation areas is increasing to keep the earth's temperature below 1.5˚ Celsius. The increase in demand is facing hurdles from its financial sustainability, as well as the stakeholder's paradigm, which is still seen as a forest from a direct economic perspective. Market-based initiatives (MBI) are a concept …


Life Cycle Assessment Of Plastic Packaging Production, Kinanti Larasati, Evi Frimawaty, Ellyna Chairani Jul 2024

Life Cycle Assessment Of Plastic Packaging Production, Kinanti Larasati, Evi Frimawaty, Ellyna Chairani

Journal of Environmental Science and Sustainable Development

The plastic packaging industry has become a significant commodity that penetrates almost every aspect of our lives, requiring greater responsibility from the industry for the life cycle management of their products. Several study methodologies are available to measure the industry's environmental impact, with life cycle analysis (LCA) gaining traction in Indonesia. Therefore, this study aims to measure the environmental impact of the plastic packaging industry analyzed using LCA with a focus on the main potential impact categories of global warming, acidification of the earth, toxicity to humans, formation of photochemical oxidants, and fossil depletion, within the scope of cradle to …


Faculty Diversity, Accreditation, And Sport Management, B. Nalani Butler, Thomas Aicher, Ryan Turcott Jul 2024

Faculty Diversity, Accreditation, And Sport Management, B. Nalani Butler, Thomas Aicher, Ryan Turcott

The COSMA Journal

The lack of racial and gender diversity of faculty within sport management programs has been an area of concern for years. This is an exploratory longitudinal study that compared sport management faculty diversity over the course of five-years to investigate and understand how racial and gender diversity within Commission on Sport Management Accreditation (COSMA) accredited sport management programs has evolved over the years. A content analysis based on the Racial and Gender Report Card (RGRC) created by The Institute for Diversity and Ethics in Sport (TIDES) was used to determine faculty diversity amongst COSMA accredited sport management programs. Results indicated …


What Garfield County Leaders And Residents Can Do To Strengthen The Impact Of Girls And Women In Their Area, Deborah Lin, Susan R. Madsen Jul 2024

What Garfield County Leaders And Residents Can Do To Strengthen The Impact Of Girls And Women In Their Area, Deborah Lin, Susan R. Madsen

Marketing and Strategy Faculty Publications

This idea sheet is based on a 2024 gathering of leaders in Garfield County, with input from 22 individuals. Girls and women face challenges unique to the area in which they live, and the goal of this gathering was to identify those barriers and determine strategies and initiatives that local leaders and residents can implement to address them. This document includes recommendations in the following areas: home and family, education, government and community, business and economics, and culture.


Reviving Trade Justice: How Arbitration Is Saving Wto Dispute Resolution (For Now), Christine Mcdaniel Jul 2024

Reviving Trade Justice: How Arbitration Is Saving Wto Dispute Resolution (For Now), Christine Mcdaniel

Yeutter Institute International Trade Policy Review

Yeutter Institute Non-Resident Fellow Christine McDaniel provides her thoughts about how arbitration is saving World Trade Organization dispute resolution for the time being. She suggests that the dispute mechanism and the appeal process are not fully functioning, although a temporary solution has emerged, namely, arbitration and a speedy appeals process. She covers recent cases and options facing WTO members who have a complaint.


Sullivan, Frank Victor, Collection, 1924-2005, Special Collections, Leonard H. Axe Library Jul 2024

Sullivan, Frank Victor, Collection, 1924-2005, Special Collections, Leonard H. Axe Library

Finding Aids

This collection contains materials from the life and projects of Dr. Frank “Vic” Victor Sullivan. They document contributions to: the Sperry Galligher Audubon collection of documents; reports on the planning and construction of the Kansas Technology Center at Pittsburg State University; slides of university trips and family.


Agricultural Extension Service, Technology Adoption, And Production Risk Nexus: Evidence From Bangladesh, Muhammad Jangir Alarm, Pavesh Kumar Sarma, Ismat Ara Begum, Jeff Connor, Lin Crase, Shiek Mohammad Sayem, Andrew M. Mckensie Jul 2024

Agricultural Extension Service, Technology Adoption, And Production Risk Nexus: Evidence From Bangladesh, Muhammad Jangir Alarm, Pavesh Kumar Sarma, Ismat Ara Begum, Jeff Connor, Lin Crase, Shiek Mohammad Sayem, Andrew M. Mckensie

Agricultural Economics and Agribusiness Faculty Publications and Presentations

Rice production is inherently risky and volatile, and farmers in Bangladesh face a wide range of risks, including weather, pest and disease attacks, interruptions to input supply, and market-associated risks. Moreover, poor farm households often perceive risks in adopting new technology, even though it could improve productivity and food security. Such households are thus caught in a “risk-induced trap” that precludes them from realizing the benefits of technological innovation. Extension service is one way to help farmers improve risk management skills and escape risk-induced traps, but there is limited empirical analysis of its impact in Bangladesh. The objective of …


Felt Something, Hence It Works: Merely Adding A Sensory Signal To A Product Improves Objective Measures Of Product Efficacy And Product Evaluations, Dan King, Sumitra Auschaitrakul, Yanfen (Cindy) You Jul 2024

Felt Something, Hence It Works: Merely Adding A Sensory Signal To A Product Improves Objective Measures Of Product Efficacy And Product Evaluations, Dan King, Sumitra Auschaitrakul, Yanfen (Cindy) You

Marketing Faculty Publications

Product efficacy is an important driver of product evaluation and product usage. This research examines how marketers can improve perceived and actual product efficacy. Given the managerial ease of adjusting product design, we demonstrate that adding a sensory signal (e.g., tingling, cooling, fizzing) to a product that promises positive outcomes would improve product evaluations and actual product efficacy. In five studies (and two additional studies reported in the Web Appendix), we show that sensory signaling (vs. nonsignaling) products elicit actual product choice and improve product evaluations, repurchase likelihood, recommendation likelihood, as well as objective measures of product efficacy (such as …


From Vision To Venture: Investigating Small Business Entrepreneurship, Lindsey N. Lapinta Jul 2024

From Vision To Venture: Investigating Small Business Entrepreneurship, Lindsey N. Lapinta

Honors Projects

This research explores the challenges and opportunities faced by small business startups, focusing on the critical factors contributing to their success or failure. More than two-thirds of small business startups fail to deliver a positive return to investors, often discouraging aspiring entrepreneurs. Through an in-depth analysis of existing literature, interviews with successful entrepreneurs, and case studies, this research identifies common patterns and underlying reasons for these failures. Key insights from Tom Eisenmann’s book "Why Start-ups Fail" and Eric Ries’ book "The Lean Startup'' highlight the importance of validated learning, strategic stakeholder management, and the need for startups to pivot or …


Factors Influencing Turnaround Success In Financially Distressed Tourism, Hotel, And Restaurant Companies Listed On Idx (2020-2023), Alyaa Rabbani Tresnajaya, Nanny Dewi Tanzil, Adisti Gilang Cempaka Jul 2024

Factors Influencing Turnaround Success In Financially Distressed Tourism, Hotel, And Restaurant Companies Listed On Idx (2020-2023), Alyaa Rabbani Tresnajaya, Nanny Dewi Tanzil, Adisti Gilang Cempaka

Journal of Accounting Auditing and Business

The Covid-19 pandemic has significantly impacted business activities across various industries, leading many companies to face financial distress. Companies opting to continue their business operations may undergo corporate restructuring to sustain and reverse their performance (turnaround). This study aims to analyze the influence of management actions based on restructuring and economic conditions, including expense retrenchment, asset retrenchment, DER ratio, CEO turnover, and GDP, on the success of turnaround in companies experiencing financial distress, with free assets and firm size set as control variables. The Altman Z-Score model will be employed as a measurement of financial distress. This study's subjects are …


Comparative Performance Analysis Of Green Bond Issuers To Their Conventional Counterparts, Mai Hosam Farag Jul 2024

Comparative Performance Analysis Of Green Bond Issuers To Their Conventional Counterparts, Mai Hosam Farag

Theses and Dissertations

This thesis conducts a comparative performance analysis of green bond issuers versus their conventional counterparts. In the context of the 2015 Paris Climate Agreement, which underscores the financial sector's role in promoting environmental sustainability, green bonds have emerged as crucial instruments for financing eco-friendly projects. This research investigates the financial performance of firms issuing green bonds using metrics such as sales growth, return on assets (ROA), and total debts through Ordinary Least Squares (OLS) regression analysis. The analysis covers 54 publicly traded bonds issued in North America between 2018 and 2022. Despite the growing popularity of green bonds, there are …


Motivations And Barriers For User Generated Content Creation In Tourism Marketing Campaigns, Bryan Lavin Jul 2024

Motivations And Barriers For User Generated Content Creation In Tourism Marketing Campaigns, Bryan Lavin

JWU Dissertations & Theses

User generated content (UGC) plays a significant role in tourism marketing by influencing the travel intentions of consumers. The advent of social media as a platform of digital connection significantly increases the user’s ability to reach audiences through electronic word of mouth advertising (eWOM). There has been significant research highlighting the importance of including UGC elements into tourism marketing strategies to influence purchase decisions, increase destination attitudes, and build the brand of a product or location. The research is lacking, however, in studies that examine the user’s motivation and barriers to participation in UGC marketing campaigns. By gaining understanding of …


Keabsahan Dan Eksekusi Invoice Sebagai Jaminan Pembiayaan Pada Produk Digital Lending Pt Pegadaian, Josephine Felicia Putri Bramanto -, Abdul Salam Jul 2024

Keabsahan Dan Eksekusi Invoice Sebagai Jaminan Pembiayaan Pada Produk Digital Lending Pt Pegadaian, Josephine Felicia Putri Bramanto -, Abdul Salam

Lex Patrimonium

This thesis analyzes the validity and execution of invoices as collateral for financing digital lending products offered by PT Pegadaian in the event of default or fictitious invoices based on doctrinal research methods and supported by the results of interviews with PT Pegadaian. In 2020, PT Pegadaian launched a digital lending-based Productive Capital Loan product with invoice guarantees. Through this product, MSME players who want to get a business capital loan can apply for a loan secured by an online debt collection letter (invoice), which is then charged with a fiduciary guarantee. An invoice is basically a document that proves …


A Theory Of Innovation Diffusion: A Simulation Study, Chiquan Guo, Sudipto Sarkar, Sergio Garcia, Russell Adams Jul 2024

A Theory Of Innovation Diffusion: A Simulation Study, Chiquan Guo, Sudipto Sarkar, Sergio Garcia, Russell Adams

Marketing Faculty Publications

This study uses the agent-based modeling technique to discover propositions on innovation diffusion that are empirically testable. It finds the adoption rate is positively related to (1) the size of the population, (2) the degree of heterogeneity in consumer learning in the population, (3) the degree of heterogeneity in consumer innovativeness in the population, and (4) the fit-in- desire in the population for innovation. This research adds insights to the innovation diffusion literature and lays the groundwork for future empirical research.


A Series Of Accounting Case Studies: Macy's Inc. And Other Notable Financial Events, Emelyn Darnell Jul 2024

A Series Of Accounting Case Studies: Macy's Inc. And Other Notable Financial Events, Emelyn Darnell

Honors Theses

This thesis is a compilation of six case studies focusing on financial accounting and analysis of current events in the accounting world. These were completed under the direction and supervision of Dr. Victoria Dickinson through the Honors Accountancy 420 course. Four case studies included in this compilation are analyses of Macy’s Inc. through different accounting lenses. The case studies analyzing Macy’s Inc. were done in groups in the fall semester of 2022. Our group prepared an Operational Risk Assessment, analyzed Macy’s audit risk, and comprised possible solutions to decrease risk. We also discussed Macy’s current ESG and cybersecurity procedures and …


Human Capital Development And Industrial Sector Growth In Sub Saharan African Countries. An Augmented Pooled Mean Group Estimator, Enongene Betrand Ewane, Etah Ivo Ewane Jul 2024

Human Capital Development And Industrial Sector Growth In Sub Saharan African Countries. An Augmented Pooled Mean Group Estimator, Enongene Betrand Ewane, Etah Ivo Ewane

Arab Economic and Business Journal

Human capital is considered a vital catalyst for industrial sector growth. However, the lack of relevant skills and technical expertise can be a great setback to industrial growth. Thus, this study aimed to examine the effect of human capital development on industrial sector growth in Sub Saharan African (SSA) countries. The study makes use of World Bank data from 1972 to 2021 using a heterogeneous dynamic panel modeling. Due to cross-sectional dependence, both the first and second-generation unit root tests were examined in the study showing evidence of mixed order of integration. The study employed other econometric methods in the …


Impact Of Unemployment, Income Inequality, Inflation Rate, And Political Stability On Poverty: An Empirical Study Of Nepal, Arjun Kumar Dahal, Prem Bahadur Budhathoki, Ganesh Bhattarai Jul 2024

Impact Of Unemployment, Income Inequality, Inflation Rate, And Political Stability On Poverty: An Empirical Study Of Nepal, Arjun Kumar Dahal, Prem Bahadur Budhathoki, Ganesh Bhattarai

Arab Economic and Business Journal

This study examines the impact of income inequality, political stability, inflation rate, and economic growth on poverty in Nepal. It is based on the positivist research philosophy and quantitative. This study is based on secondary data, covering 33 data points from 1990 to 2022, which are collected from reports from the World Bank and economic surveys of Nepal. Simple economic tools like descriptive statistics, simple linear regression, Omnibus ANOVA test, multicollinearity test, Durbin-Waston test for autocorrelation, normality test (Shapiro-Wilk), Q-Q plots, residual plots are used in the analysis. Income inequality and political stability are statistically significant in determining poverty, but …


Motivation In Entrepreneurship: A Guarantee Of Entrepreneurial Success, Mayela Del Rayo Lechuga-Nevárez Jul 2024

Motivation In Entrepreneurship: A Guarantee Of Entrepreneurial Success, Mayela Del Rayo Lechuga-Nevárez

Arab Economic and Business Journal

Amid the complex social and economic environment, motivation in entrepreneurs is vital. Thus, this study aims to analyze motivation as an essential element in entrepreneurship in the city of Victoria de Durango, Dgo. A quantitative method with a cross-sectional scope and a questionnaire were used. The study employed a non-probabilistic convenience sampling, considering the characteristics of the sample, which was determined following the inclusion criterion which is entrepreneurship from the city of Victoria de Durango. A total of 100 entrepreneurs from a population of 134 were studied. The findings of the study showed that motivation has a significant impact on …


Factors Affecting Adoption Of Cooking Gas In Ilorin Metropolis, Nigeria, Muhammad-Bashir Owolabi Yusuf, Ridwan Olabisi Yusuff, Dauda Ishola Jimoh Jul 2024

Factors Affecting Adoption Of Cooking Gas In Ilorin Metropolis, Nigeria, Muhammad-Bashir Owolabi Yusuf, Ridwan Olabisi Yusuff, Dauda Ishola Jimoh

Arab Economic and Business Journal

This research delved into the influencing factors behind the adoption of cooking gas in the Ilorin metropolis. The primary aim was to investigate the growing trend of adopting cooking gas in this area. The study utilized Binary Logistic Regression as its analytical method to assess the relationships between various variables. The findings unveiled several key insights. Firstly, there exists a noteworthy negative correlation between the age of households and their inclination toward adopting cooking gas (0.641, p < 0.05). On the other hand, the level of education displayed a positive but insignificant association with gas adoption. Factors like Family Size, Occupation, Safety, and the Availability of other energy sources demonstrated a positive yet insignificant correlation with the adoption of cooking gas. Notably, household income exhibited a statistically significant positive relationship with cooking gas adoption (1.547, p < 0.05). Conversely, the presence of gas shops showed an insignificant positive relationship with households' decisions to adopt cooking gas. Moreover, the level of awareness and social influence exhibited insignificant negative associations with households' decisions to adopt cooking gas. Aligned with these findings, the study proposes recommendations for action. It suggests that the Nigerian government should focus on elevating educational standards and promoting an improved quality of life to incentivize fuel substitution. This shift can lead to more efficient energy usage and mitigate adverse environmental, social, and health impacts. This approach can significantly reduce wood energy consumption, subsequently relieving pressure on wood resources and aiding in the effort to combat deforestation.


Modeling Per Capita Income And Its Dependence On Literacy Rate, Jasneet Kaur Wadhwa, Arun P Jul 2024

Modeling Per Capita Income And Its Dependence On Literacy Rate, Jasneet Kaur Wadhwa, Arun P

Arab Economic and Business Journal

This paper challenges the idea that India's economic liberalization in 1991 was solely responsible for the transition in Per Capita Income (PCI). The paper investigates the complex dynamics between educational attainment, economic policies, and their impact on PCI in India. By analyzing the relationship between PCI and literacy rate, the study aims to answer the intriguing question of whether the strong correlation observed between PCI and the literacy rate is a mere coincidence. Additionally, looking at the diode equation's good fit to the data on PCI vs literacy rate, for the period 1980-2020, the study attempts to determine whether or …


Nebraska Monthly Economic Indicators: July 26, 2024, Eric Thompson Jul 2024

Nebraska Monthly Economic Indicators: July 26, 2024, Eric Thompson

Leading Economic Indicator Reports

The Leading Economic Indicator-Nebraska rose by 0.58% in June 2024. The increase in the leading indicator, designed to predict economic growth six months into the future, implies that the Nebraska economy will grow through the end of 2024. There was an increase in manufacturing hours worked in June, as Nebraska continues to benefit from strong demand for food products and as U.S. manufacturing activity continues to improve. Business expectations remained positive. Respondents to the June Survey of Nebraska Business reported plans to increase sales and employment over the next six months. Airline passenger counts and building permits for single-family homes …


Nebraska Monthly Economic Indicators: July 26, 2024 Jul 2024

Nebraska Monthly Economic Indicators: July 26, 2024

Bureau of Business Research Publications

Nebraska Monthly Economic Indicators: July 26, 2024, Bureau of Business Research, University of Nebraska-Lincoln.

Summary

The Leading Economic Indicator-Nebraska rose by 0.58% in June 2024. The increase in the leading indicator, designed to predict economic growth six months into the future, implies that the Nebraska economy will grow through the end of 2024. There was an increase in manufacturing hours worked in June, as Nebraska continues to benefit from strong demand for food products and as U.S. manufacturing activity continues to improve. Business expectations remained positive. Respondents to the June Survey of Nebraska Business reported plans to increase sales and …


Analysis Of Key Audit Matters Disclosures In Financial Reporting: The First Evidence From Indonesia, Gamal Batara, Jalaluddin Jalaluddin, M. Rizal Yahya Jul 2024

Analysis Of Key Audit Matters Disclosures In Financial Reporting: The First Evidence From Indonesia, Gamal Batara, Jalaluddin Jalaluddin, M. Rizal Yahya

Journal of Accounting Auditing and Business

The aim of this study is to explore the first year of Key Audit Matters (KAMs) disclosure in Indonesia, which has been fully adopted since 2022. The research reports on matters published in 806 statutory audit reports of listed companies in 2022. This study provides the first description of KAMs disclosure by Indonesian public companies. The findings suggest that the most common KAM disclosures are related to "allowance for doubtful debt," "revenue (excluding fraud)," "valuation of inventories," "fixed assets (including depreciation)," and "property valuation." The study found differences between Big-4 auditors and non-Big-4 auditors concerning the average number of KAMs …


Females In Corporate Board Diversity And Its Impact On Earnings Quality, Kenny Ardillah Jul 2024

Females In Corporate Board Diversity And Its Impact On Earnings Quality, Kenny Ardillah

Journal of Accounting Auditing and Business

Earnings quality is formed on corporate governance. The company's internal governance mechanism consists of the president director, the finance director, the board of directors, commissioners, and the audit committee. However, there is still a lack of studies exploring the relationship between female in-board diversity and earnings quality, especially in Indonesia. It is because Indonesia has a unique corporate governance system, even though Indonesia follows a corporate governance system on the European continent, namely the two-tier boards. This study aims to determine the influence of female president directors, female finance directors, female board of directors, female board of commissioners, and female …