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All Topic Review Biography
Topic Review
Corporate Governance, Financial Innovation and Performance
In recent years, the rapid development of digital technology has prompted changes in the business model of banks. The business model has shifted from conventional physical bank branches to internet banking and then to mobile banking. During 2011–2019, the banks have higher shareholding of institutional investors, ratio of independent directors, rate of directors’ attendance, average education level of directors and ratio of directors with a financial or accounting background, the greater innovative financial services offered by banks. After 2015, the influence of corporate governance on banks’ innovative financial services has increased. Moreover, the greater financial innovation services, the higher the bank profitability and value, especially after 2015. Finally, offering more innovative financial services can enhance the value of financial-holding subsidiary banks; by contrast, doing the same might negatively affect the profitability of nonfinancial-holding banks.
  • 686
  • 06 Jun 2022
Topic Review
Digitalization for Humanitarian Logistics
Mismanagement in disaster relief operations (DROs) has created a requirement for fast, fair, and safe humanitarian logistics (HL). As a result, humanitarian logistics (HL) is the most imperative process after a disaster, and it is critical for fast, fair, and safe DROs.
  • 683
  • 31 May 2022
Topic Review
The Relationship between Capital Structure and Firm Performance
Capital structure is negatively related to firm performance. Agency cost also has a negative impact on corporate performance; however, in the case of return on assets (ROA) and earnings per share (EPS), the relationship is positive. Interestingly, the findings illustrate that increasing the level of debt can reduce agency costs and enhance firm performance. Moreover, robust correlations are revealing that agency cost significantly affects the relationship between capital structure and corporate performance. 
  • 682
  • 11 Aug 2023
Topic Review
Corporate Social and Financial Performance
The effect of corporate social responsibility (CSR) on agency problems can be explained from two perspectives. If managers use CSR activities to reduce information asymmetry between managers and shareholders, CSR activities will also alleviate the agency problem between managers and shareholders. Therefore, the interests between managers and shareholders will align in firms where the agency problem is low, and the manager’s efforts on CSR will increase corporate financial performance (CFP). On the other hand, if managers use CSR activities as an opportunistic tool to promote information asymmetry, CSR activities will intensify the agency problem. The interests between managers and shareholders are conflicted in firms where the agency problem has deepened, and the manager’s efforts on CSR will lower CFP. Consequently, the effect of corporate social performance (CSP) on CFP will vary depending on managerial incentives to engage in CSR activities.
  • 682
  • 20 Jul 2021
Topic Review
Artificial Intelligence and Accountant’s Efficiency
Accounting is one of the basic functions of an organization, assists financial management, decision-making, tax compliance, budgeting, performance evaluation, and corporate governance. Artificial intelligence (AI) is emerging as a disruptive force in many sectors, and using it in accounting isn’t an exception.
  • 682
  • 20 Oct 2023
Topic Review
Challenges Women Experience in Leadership Careers
A part of diversity management is working to achieve gender equality and create a comfortable working environment for women. However, in many organizations, gender biases and stereotypes frequently occur, consciously or unconsciously, regardless of whether women take on leadership roles. In addition, women must overcome a variety of challenges when taking on leadership roles or aspiring to become leaders. Based on the above background, the researchers review and integrate the literature on management and career studies related to the challenges that women face in the process of advancing to leadership positions in organizations. Specifically, the researchers examine the external and internal factors that create the various obstacles that women who aspire to leadership positions in structured organizations face from a gender perspective.
  • 683
  • 24 May 2023
Topic Review
Factors Influencing Employees’ Intrapreneurial Behavior
Effectively promoting employees’ intrapreneurial behavior has become the focus of enterprises. This study takes the middle and grassroots employees in enterprises as subjects and explores the configuration effect of multiple influencing factors on employees’ intrapreneurial behavior. Based on employee expectation theory and individual-environment matching theory, this study collates six influencing factors: entrepreneurial self-efficacy, entrepreneurial competence, task school level,perceived value, management support, and reward mechanism. A total of 163 samples were obtained, and the qualitative comparative analysis method based on fuzzy set was used to analyze the influence mechanism and result path of employees’ intrapreneurial behavior from the perspective of the interaction between individual factors and organizational factors. Six influencing paths of employees’ high intrapreneurial behavior were found, which can be divided into ability-driven and value-driven factors, revealing that the six factors can produce equivalent results in different configurations. Furthermore, five influencing paths of employees’ non-high intrapreneurial behavior were divided into three types: ability obstacle type, perception obstacle type, and value obstacle type.These have an asymmetric causal relationship with employees’ high intrapreneurial behavior. This study provides management support for effectively stimulating employees’ intrapreneurial behavior.
  • 682
  • 26 Sep 2023
Topic Review
System of Indirect Taxation of Exports in Russia
Researchers supplement the theoretical and methodological foundations of the transformation of the system of indirect taxation of exports in the Russian Federation based on the analysis of legal precedents.
  • 680
  • 14 Dec 2021
Topic Review
Social Media in Sustainable Tourism Recovery
The way tourists use SM during and after their trip differs by generation and gender what could be used in promoting responsible behaviour for sustainable tourism. Differences between generations can be observed in behaviours such as ongoing planning the trip, obtaining information about the place to stay, keeping a photo album for friends, and writing reviews. Moreover, more often than men, women use SM to obtain information about the place of stay and share their impressions of the trip by sending MMS or emails. Tracking tourists’ travel behaviour on social media will allow city managers to gather information and respond to their needs and expectations and ensure effective urban management and city promotion.
  • 679
  • 24 Jan 2022
Topic Review
Blockchain Technology on Supply Chain Collaboration in Lenovo
Blockchain technology, as a revolutionary technology that has emerged, holds significant potential for application in supply chain operations. 
  • 679
  • 14 Jul 2023
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