Abstract:Purpose: The aim of the research is to define the importance of Corporate Governance (CG) and its role in providing appropriate environment to operate the internal control system (ICS) to achieve goals of non-profit governmental institutions.
Theoretical framework: The research included defining the nature of corporate governance in light of the internal control systems in Iraqi government institutions that are not aimed at achieving profits.
Design/methodology/approach: The research was implemented on a s… Show more
“…Increased environmental investment by enterprises can improve the production and operation environment, help enterprises establish a good social image, improve their overall value and CFP, and thus promote the sustainable development of enterprises. [7,27,29,33]. Enterprises' investment in the use of environmental resources and CER can also lead to a further increase in the overall value and CFP of the enterprise.…”
Section: Literature Analysis and Research Hypothesismentioning
confidence: 99%
“…The composite scores of the methodologies of CFP were calculated using prior research from the literature [8,9,35]. To produce more precise and useful indicators and findings, the weights of the composite indicators created by using the entropy weight approach were selected as proxy variables for the explanatory variable company's financial performance (Score) [7]. Table 1 defines all indicators, and Table 2 shows the calculated scores for CFP.…”
Section: Design Of Relevant Variables (1) Explained Variablementioning
confidence: 99%
“…Moreover, the theory of corporate social responsibility (CSR) emphasizes the responsibility of business towards society and the environment [6]. The theory of sustainable development emphasizes meeting current needs without compromising the needs of future generations [7]. The theory explains that companies seek a balanced relationship between CER and CFP [8][9][10].…”
As the concept of sustainable resource usage gains popularity, resource-based companies are faced with the challenge of reconciling environmental responsibility with corporate performance to achieve the “coexistence” of environmental and economic benefits. We take data related to RBCs for 2010–2020 and perform a multiple regression analysis of the data. This study focuses on the role of internal control in analyzing the impact of resource-based companies (RBCs) on corporate financial performance (CFP) while assuming corporate environmental responsibility (CER). The findings reveal that the fulfillment of CER by RBCs positively impacts CFP. We then add a moderating test to observe the role of internal controls in the relationship between the two. The results show that the positive effect of CER on CFP is greater with stronger internal control measures. In addition, we introduce heterogeneity analysis to analyze the effect of firm ownership. The moderating effect is diminished in privately owned companies. This research provides empirical evidence for the moderating effect of internal control on the connection between CER and CFP while also considering the influence of ownership.
“…Increased environmental investment by enterprises can improve the production and operation environment, help enterprises establish a good social image, improve their overall value and CFP, and thus promote the sustainable development of enterprises. [7,27,29,33]. Enterprises' investment in the use of environmental resources and CER can also lead to a further increase in the overall value and CFP of the enterprise.…”
Section: Literature Analysis and Research Hypothesismentioning
confidence: 99%
“…The composite scores of the methodologies of CFP were calculated using prior research from the literature [8,9,35]. To produce more precise and useful indicators and findings, the weights of the composite indicators created by using the entropy weight approach were selected as proxy variables for the explanatory variable company's financial performance (Score) [7]. Table 1 defines all indicators, and Table 2 shows the calculated scores for CFP.…”
Section: Design Of Relevant Variables (1) Explained Variablementioning
confidence: 99%
“…Moreover, the theory of corporate social responsibility (CSR) emphasizes the responsibility of business towards society and the environment [6]. The theory of sustainable development emphasizes meeting current needs without compromising the needs of future generations [7]. The theory explains that companies seek a balanced relationship between CER and CFP [8][9][10].…”
As the concept of sustainable resource usage gains popularity, resource-based companies are faced with the challenge of reconciling environmental responsibility with corporate performance to achieve the “coexistence” of environmental and economic benefits. We take data related to RBCs for 2010–2020 and perform a multiple regression analysis of the data. This study focuses on the role of internal control in analyzing the impact of resource-based companies (RBCs) on corporate financial performance (CFP) while assuming corporate environmental responsibility (CER). The findings reveal that the fulfillment of CER by RBCs positively impacts CFP. We then add a moderating test to observe the role of internal controls in the relationship between the two. The results show that the positive effect of CER on CFP is greater with stronger internal control measures. In addition, we introduce heterogeneity analysis to analyze the effect of firm ownership. The moderating effect is diminished in privately owned companies. This research provides empirical evidence for the moderating effect of internal control on the connection between CER and CFP while also considering the influence of ownership.
“…The task for ensuring that businesses aspire for and ultimately attain high performance levels rests on the corporate management (Atatsi et al, 2019). The company ensures that its workers are helping to provide high-quality products and/or services by monitoring employee performance (Elareshi et al 2021;Habes, Elareshi, et al 2023;Ibrahim et al 2023;Megdadi et al 2023).…”
Purpose: This research aims to fill some of the knowledge gaps in employee performance in the UAE through the direct impact of realistic job previews, performance-based compensation, perceived organizational support, mentoring, training and development on employee performance, and an indirect impact through the mediating effect of leadership competencies. By providing resource-based view (RBV) theory, this research aims to add to the body of knowledge and empirical data by explaining how employee performance in government organizations in the UAE may evolve.
Theoretical framework: Talent management practices are applied by leadership competencies if each employee inevitably plays his or her overall function in the performance of the organization (Wassem et al., 2019). It is important to look at how much talent management practises have enhanced employee performance since leadership competence has an effect on them.
Design/Methodology/Approach: In this study, a cross-sectional design was appropriate. Moreover, 280 employees from Government Housing Programs Departments in United Arab Emirates were given questionnaires. The research found a significant impact of talent management practices on employee performance.
Findings: the results demonstrated the function of leadership competencies as a mediator between talent management practices and employee performance. The current research also highlighted the research's implications, recommendations for future research, and limitations.
Research, Practical & Social implications: One of the study's limitations is that it relies on a cross-sectional design; leadership competencies and employee performance are often time-consuming processes that may benefit from a longitudinal study. In addition, adopting quota sampling impacts the usable conclusion; the subsequent research may enhance the sample technique and be based on the effect of the described further circumstances.
Originality/Value: in its specific focus on the impact of talent management practices on employee performance, its exploration of an emerging field within HR management, its holistic examination of the talent management process, its potential to establish causal relationships, its practical implications for organizations, its guidance for HR strategies, its value for HR practitioners, and its contribution to the academic literature. These elements collectively emphasize the significance of the study in advancing understanding and practices in talent management and organizational performance.
“…Gupta et al, (2019) investigation into the use of big data analytics in spotting financial fraud, for instance, highlighted the capability of this technology to spot patterns and anomalies in sizable datasets. Ismail et al, (2023) investigation into corporate governance and how it affects internal controls, which are thought of as the safety valve in the fight against financial and administrative corruption, also emphasized the significance of effective internal control systems and the training of internal audit personnel.…”
This study presents a comprehensive bibliometric analysis of research on financial fraud, tax tools, and economic security. Using a dataset of articles published between 2016 and 2022, we analyzed keyword co-occurrence, journal impact, citations, and geographical and Institutional patterns. Our results identify the most productive authors and institutions, influential sources, major research themes, and potential future research directions. We find that the research on financial fraud, tax tools, and economic security is a multidisciplinary and international field, with a focus on fraud detection, and national security among others. It was also discovered that the number of publications has significantly increased year after year. Our study provides valuable insights into the current state of research on this topic and identifies opportunities for future research and innovation. The findings of this study have important implications for researchers, practitioners, and policymakers working in the field of financial fraud, tax tools, and economic security.
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