This paper examines the influence of green accounting and environmental performance on stock prices, focusing on Indonesia’s mining sector. It aims to understand whether these factors, along with profitability, impact the growth of stock prices. The study is grounded in stakeholder, legitimacy, and signal theories, emphasizing the role of stakeholder support and environmental responsibility in company survival. The research explores the conflicting results of previous studies on the impact of green accounting on stock prices. It uses various indicators, such as environmental costs for green accounting and the PROPER rating system, to measure environmental performance. The study also considers profitability as a moderating variable. The population in this research is all mining companies listed on the Indonesia Stock Exchange in 2017–2021. The sample was selected based on purposive sampling with several criteria. Multiple regression analysis and hypothesis testing were used to analyze the data. Key findings suggest that green accounting positively influences stock prices, while environmental performance has a negative effect. Profitability positively affects stock prices but does not significantly moderate the impact of green accounting on stock prices. However, it does enhance the relationship between environmental performance and stock prices. The study concludes that companies should increase disclosures related to green accounting and environmental performance, which are crucial for long-term investment considerations.
Innovation management and economic sustainability have become one of the business challenges to consolidate. given the above, the objective of the study is to determine the relationship between innovation and economic sustainability in small and medium-sized enterprises (SMEs) in Latin America. through an empirical study, 2660 SMEs were examined, 1729 small and 931 medium-sized, located in 13 Latin American countries. the data obtained by applying a survey were processed using a non-linear canonical correlation analysis (NLCCA). The findings identify functional and operational risks in SMEs that weaken innovative potential, in addition to technical-operational barriers—lack of knowledge and low investment that limit economic sustainability, whose importance transcends towards transformations of business models and effectiveness of resources that promote business sustainability. contributions are suggested for the management of public policies aimed at strengthening innovation and economic sustainability to project the emerging economies of Latin America.
This research paper aims to benchmark the characteristics of financial systems for 102 countries worldwide from the period of 2005 to 2017. The financial systems’ database encompasses four main dimensions, each consisting of several variables for every indicator: (a) financial depth, (b) financial efficiency, (c) financial access, and (d) financial stability. The objective is to closely analyse the different factors that contribute to the attractiveness of financial and economic systems globally. Furthermore, this paper employs a literature review and an empirical modelling and classification of financial systems worldwide to assess their attractiveness. The modelling process utilizes two statistical analysis methods: discriminant analysis (PCA) and neural analysis. By doing so, this research paper aims to identify the most appropriate measures to strengthen these systems and economies. The main conclusion of the research is to establish a ranking of the world’s best countries and also the validation of the hypothesis that macroeconomic conditions are the effective determinants of the classification dimensions of financial systems.
The dairy industry is considered one of the most needed industries in almost every country; this is due to the continuous daily demand of its different products. Nevertheless, this industry consumes large amount of water, energy and material resources, and generates large quantities of liquid and solid wastes. In the sequel, under the pressure of fulfilling the 17 sustainable development goals (17 SDGs), it is important to address the sustainability of this sector in the world and particularly in developing countries. This study aims at assessing the impact of environmental, economic and social sustainability practices on the organizational performance of dairy industry in Palestine. To this end, a quantitative-research approach, based on a questionnaire for data collection, was adopted. Data has been collected from a convenient sample of 15 dairy factories working in West Bank in Palestine during a three-month period from March to May, 2023. Inferential statistical analyses were conducted as well. The results revealed that there is a difference between the median values of environmental and economic practices. In addition, the results showed that there is a medium relationship between sustainability practices and organizational performance. However, the economic practices proved to have the strongest impact then social practices; while, there is no impact of environmental practices on organizational performance. Furthermore, the results showed that this industry consumes larger amount of water as well as it generates large amounts of wastewater that mainly discharged to the drainage system without treatment for recycling or reuse. Several sound recommendations are given at the end of this paper. It worth mentioning that there are no previous studies conducted on the dairy industry sector in Palestine about sustainability assessment.
Leadership and personality traits of leaders always remained a hot debate among researchers and practitioners. However, there is still limited literature in the context of higher education. Thus, this research aimed to identify the most important personality traits in the workplace from the perspectives of higher education system leaders in four countries. The data were gathered by interviewing six participants from different nations, and those participants identified six personality traits that they considered positive at work. These traits include integrity, passion, adaptability, positivity, creativity, and compassion. Moreover, the findings revealed how program leaders can modify their recruitment and placement strategies to promote positive workplace practices and what methods can be used to reduce bad practices and their elimination, leading to higher business prospects. The results of this study can serve as guidelines for managers, program administrators, or intermediaries who want to improve their organizational performance. Moreover, the propositions developed by the findings can be investigated empirically.
Universities continue to provide solutions to private and public sectors of the economy by providing a skilled economy, increasing employment potentials, and improving employee performance. This study offered a theoretical model on the contributing factors to graduate employability among student entrepreneurs in Malaysian Higher Education and the mediating mechanism of perceived support and usefulness in social entrepreneurship to solve the graduate unemployment problem. We attained data using purposive and face-to-face sampling methods with acceptable data from 296 undergraduates and analyzed with the SEM software from respondents of various cultural backgrounds. Findings suggest a positive significant relationship between motivations, skills in social entrepreneurship, knowledge, and social elements on graduate employability. Similarly, perceived support explained skills, knowledge and social elements’ relationship to graduate employability except for perceived usefulness. The outcome further discovered the perceived support role for graduates of social entrepreneurship in fostering job crafting and future employability with various implications and recommendations. The results require the application of other research approaches to provide concrete implementations and social and economic solutions. Insightful results and proposals helpful to policymakers like higher education curricula developers and implementers, scholars, government and private universities of this study can help curb graduate unemployment through social entrepreneurship.
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