Unlike the other forms of investment strategies, foreign direct investment (FDI) involves the long-term commitment in the host country. FDI determinants are complex and multi-dimensional phenomena that result from both macro-economic and firm strategy considerations. The main objective of the present research is to review the empirical studies on FDI determinants in order to find out what motives international corporations are pursuing since the FDI policies and nation-specific business environment are directly affecting international corporations’ activity involvement. The literature and document review research method is adopted for this research, and the research is refined by including only papers that contained empirical studies on FDI determinants. Research has been carried out using secondary data drawn from a diverse pool of materials, including books, journals and other credible reports from international institutions. This research concludes the evidence of the mixed results on such a linkage.
The study attempts to show the impact of working capital management on the profitability of ninety-eight Kosovo-based SMEs, primarily in the manufacturing and construction sectors. The data were obtained from the financial statements of these companies for the years 2010 through 2020, and the assumptions were verified using the Ordinary least square (OLS) method. To express SMEs profitability, return on assets (ROA) is taken as a dependent variable, while to express working capital management, independent variables are taken: the inventory turnover period (INTP), receivables collection period (TRCP), trade payable period (TPP), and cash conversion cycle (CCC). In addition, are taken four control variables (size of companies, current ratio, sustainable growth, and leverage), which are not a variable of interest in the study but could influence the outcomes. The results reveal that SMEs increase profitability by decreasing the cash INTP and increasing TRCP, TPP, and CCC. By analyzing the effect of working capital management on profitability in the context of SMEs in Kosovo, this research contributes new knowledge to the existing literature.
Purpose This study aims to examine the relationship between job burnout, psychological well-being and intention to change occupation among accounting professionals. It focuses on the role of psychological well-being in explaining the link between job burnout and intention to change occupation. Design/methodology/approach Data were collected with the help of a structured questionnaire. The final sample includes 218 accounting professionals in the private sector. To test the hypothesized model in this study, IBM AMOS ver26 was used to perform the structural equation modeling (SEM). Findings The results of this study show that job burnout has a positive impact on the intention to change occupation and a negative impact on psychological well-being. In addition, psychological well-being was found to mediate the relationship between job burnout and intention to change occupation. Practical implications This study provides important implications for accounting firms and recommends that they implement the necessary practices to increase the psychological well-being of accounting staff to reduce job burnout and intention to change occupation. Originality/value This work complements current studies in the field of accounting by highlighting the intermediary role of psychological well-being on the relationship between job burnout and intention to change profession among accounting professionals.
This paper aims to present the effect of the pandemic crisis COVID - 19 on the economy of Kosovo, namely tax revenues focusing on the impact of the pandemic situation on macroeconomic indicators such as Gross Domestic Product. The impact of the crisis on the collection of tax revenues, the impact of the crisis on tax evasion, the effect of the crisis on business turnover, and the ratio of tax revenues to GDP. The data that have been used in this paper are data from primary sources through questionnaires and data from secondary sources. The findings of this research show that the pandemic situation in 2020 has slowed down local economic growth, declined trend of tax revenues, declined trend of GDP compared to the previous periods, and other negative effects such as declined economic activity, business, and employment level.
The current study examines the relationship between liquidity risk management and the performance of commercial banks in the Western Balkans between 2015 to 2020. This relationship is examined by using secondary data from the financial statements. Financial performance is measured by return on assets, equity and net interest margin. Liquidity risk is represented by the quick ratio, current ratio, loan-to-deposits ratio, loan-to-assets ratio, cash and investment-to-deposit ratio, capital adequacy and interest coverage ratio. The Ordinary Least Squares model was used to process the data. The study's findings show that return on assets has a negative relationship with the current ratio but a positive relationship with loans-to-total deposits, cash plus investments-to-total deposits and capital adequacy ratio. Return on equity has a negative relationship with the quick ratio and interest coverage ratio but a positive relationship with the current ratio, loans-to-total assets and cash plus investments-to-deposits ratio. Net interest margin is negatively related to loans-to-total deposits, capital adequacy interest coverage ratio and positively related to loans-to-total assets. These findings have implications for Western Balkan banks’ variables use to manage liquidity risk. The findings of the study are significant as they can be use to enhance liquidity risk management by influencing performance indicators for Western Balkans bank.
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