This paper measures the effect of disclosure quality of integrated business reports on the predictive power of accounting information and firms’ value in the Egyptian Stock Market. In order to achieve the research objectives, the research relies on content analysis approach in examining the annual reports of the companies listed in the Egyptian Stock Exchange from 2015 to 2018. The study depends on measuring the independent variable i.e. disclosure quality of the integrated business reports on building up a disclosure index consisting of 45 items in 8 groups equally weighted, whereas; dependent variables which represents the predictive power of accounting information measured by adopting three different methodologies; namely Accounting Conservatism, Share Prices, and Discretionary Accruals. Concerning to firm value, the study uses Tobin’s Q model to measure the relationship between the quality disclosure of the integrated business reports and the firm value. The results indicate that the quality disclosure of integrated business report leads to increase accounting conservatism and share prices, whereas the statistics analysis reports a negative effect towards discretionary accruals indicating that the quality disclosure of integrated business report leads to decrease in discretionary accruals.

The purpose of this study is to analyse the effects of (1) quintuple helix on small and medium enterprises (SMEs) performance; (2) ability of SMEs on SMEs performance; (3) quintuple helix on ability of SMEs; (4) innovation on SMEs performance and (5) innovation on ability of SMEs. The analysis uses quantitative analysis, as a descriptive analysis as well as inferential statistics. Respondents are taken from the population of the craft subsector of creative industries, governments, academicians, media-based and culture-based public, in addition to natural environments of society in creative industrial cluster cities in Spain (50 samples) and Indonesia (50 samples). The results of the study identify the significant influence of: (1) quintuple helix on SMEs performance; (2) ability on SMEs performance; and (5) innovation on ability of SMEs. On the other hand, they show the non-significant influence of (3) quintuple helix on ability of SMEs and (4) innovation on SMEs performance in craft cluster creative industry in Indonesia. Regarding the craft creative industry in Spain, the results show the significant influence of (2) ability of SMEs on SMEs performance, (3) quintuple helix on ability of SMEs; (4) innovation on SMEs performance and (5) innovation on ability of SMEs, but the non-significant influence of (1) quintuple helix on SMEs performance. The comparative study results show that the relationship of (2) ability of SMEs on SMEs performance, (5) innovation on ability of SMEs, both in Indonesia and Spain, were significant. On the other hand, there are some significant relationship of (3) quintuple helix on ability of SMEs and (4) innovation on SMEs performance in Spain but such relationships do not exist in Indonesia. Moreover, while the effect of (1) quintuple helix on SMEs performance is significant in Indonesia, it is not significant in Spain. Furthermore, the mediation function shows the inverted result on indirect relationship of quintuple helix on SMEs performance through ability of SMEs in Indonesia, but full mediation in Spain, whereas the effect of innovation on SMEs performance through ability of SMEs is observed as full mediation in Indonesia, but partial mediation in Spain.

This research was conducted to investigate the factors affecting the company’s capital expenditure. Data were collected from the firms listed on Ho Chi Minh Stock Exchange (HOSE) over the period of nine years from 2010 to 2018, including the sample of 192 non-financial listed companies. Three statistical approaches were employed to address econometrics issues and to improve the accuracy of the regression coefficients: Random Effects Model (REM), Fixed Effects Model (FEM) and Generalized Method of Moments (GMM). The results show that free cash flows and firm size influenced positively on capital expenditure. By contrast, other factors such as dividend, interest expenses, depreciation and working capital had negative effects on capital expenditure. Based on the research results, some key intuitive recommendations were proposed for managers and investors in order to help them in making decisions.

This research empirically attempted to assess the effect of brand familiarity and perceived ser-vice quality on brand image as well as to explore the position of brand image on student satis-faction in addressing previous efforts' mixed outcomes and bridging the gaps in the private higher education area. The data were collected from students of Jadara university in Jordan. PLS-SEM methods were used to test hypothesized relationships on a sample of 112 students. The findings show that familiarity with the brand and perceived quality of service had an important and beneficial connection with the image of the brand. Also, there was an important and positive connection between brand image and students’ satisfaction. The revision has dis-cussed the finding and an implication compared with past studies. These findings have significant implications for private higher education institutions that may be taken into considera-tion when developing their marketing plan. The finding will help design strategies to increase students’ satisfaction and improve brand image. It has also presented some of recommendations for upcoming investigation.

The development of information technology has brought the changes to the rapid growth and competition of online website stores in Indonesia. Online store businesses are aggressively making various marketing efforts to influence consumers to shop on their website. The Indonesian government has seriously issued several regulations regarding online commerce or e-commerce since 1997. Thus, this phenomenon has encouraged researchers to analyze the influence of website quality and the application of Government Regulations related to Ecommerce Law through website verification of the behavior of impulse buying, which was conducted by the millennial generation online. This paper presents an empirical investigation to study the effect of website quality and government regulations on online impulse buying behavior among some undergraduate students at Brawijaya Malang University. The results have confirmed that both website quality and government regulations had some impacts on online impulse buying behavior.

This study aimed to investigate the impact of the characteristics of the board of directors represented by size of board of directors, financial experience, and board of directors’ meetings on earnings management measured by Jones' modified model. The study also aimed to find out the impact of ownership concentration on the relationship between the board of directors’ characteristics combined and the earnings management in Jordanian industrial companies listed on Amman Stock Exchange. In order to achieve the objectives of the study, a quantita-tive analytical method was applied. The study was applied to a sample of 41 industrial compa-nies where their data were available during the period of study from 2013 to 2017. The findings indicated that the characteristics of the board of directors combined influenced on the earnings management in Jordanian industrial companies listed on Amman Stock Exchange. Moreover, the size of the board of directors and the financial experience had some effects on earnings management in Jordanian industrial companies listed on Amman Stock Exchange. However, the board of directors’ meetings had no meaningful effect on earnings management in Jordanian industrial companies listed on Amman Stock Exchange. It was also found that family ownership concentration had an impact on the relationship between the characteristics of the board of directors combined and earnings management in Jordanian industrial companies listed on Amman Stock Exchange. The study concluded a number of recommendations, the most important of which is to encourage the competent bodies and the boards of directors in the public shareholding companies to pay more attention to the development of more legis-lation that focus on earnings quality by reducing earnings management practices. In addition, it is necessary to identify penalties for cases of manipulation and distortion in the financial statements which reduce the use of illegal techniques and attract investors.

Economic growth is very basic need of any economy but its environmental effects should not be ignored. We investigate the environmental effects of economic growth and energy consumption of Saudi Arabia. The study uses data of a period 1968-2014 and cointegration test and corroborates a long- and short-run relationships. The results indicate that economic growth and energy consumption contributes in CO2 emissions in both long- and short-run. It means that increasing economic growth of the Kingdom has social cost on the economy in terms of pollution emissions. Based on findings, we recommend to use the alternative renewable sources of energy consumption to avoid the pollution effects of growth in Saudi Arabia.

Taking the developing Egyptian market as its focal point, the aim of this research is to contribute to the earnings management literature. Due to the limited data available for the Egyptian market, this research examines earnings management based on the entire operating performance of companies. In particular, the question of whether ineffectively performing Egyp-tian companies engage in upward earnings management by devising and applying income-increasing policies was investigated. For the purpose of testing for income-increasing accruals, we examine whether discretionary accruals are greater for ineffectively performing firms than for effectively performing firms. The results show that ineffectively performing Egyptian companies are characterized by positive and considerably greater discretionary accruals when comparatively examined against effectively performing companies. A reasonable interpretation of these results is that ineffectively performing companies engage in earnings management practices, with the most likely mechanism being an opportunistic increase in their reported earnings. Overall, the findings of this study show that operating performance is a critical determinant of earnings management. In terms of the implications of these findings, it is necessary for officials within the Egyptian government to enhance the country’s corporate govern-ance processes, especially in view of the limitations surrounding law enforcement and investor safeguards.

The objective of this paper was to examine the impact of tax policy on social development in Vietnam. In particular, tax policy was measured through the ratio of the government’s tax revenue to gross domestic product - GDP (TAX), and social development is measured through unemployment (UNE). The research data were collected from the General Department of Taxation of Vietnam and the World Bank. We used the Autoregressive Distributed Lag (ARDL) Model to analyze time series data in the period 1990-2017. The paper achieved great success in finding the first empirical evidence of the negative impact of tax policy on unemployment in Vietnam in the long term. In addition, we found a statistically significant impact of domestic savings and domestic investment on unemployment in the both short and long term. This shows that tax policy plays an important role for unemployment as well as social development in Vietnam.

Credit is an economic category and is also a product of the commodity economy, which exists through many socio-economic forms to promote economic growth. Therefore, the objective of this paper is to analyst, compare and forecast domestic credit growth in Vietnam's and China's economy. Thus, the paper is applied by a method of an autoregressive integrated moving average (ARIMA) model. This model is fitted to time series data both to better understand the data and to forecast future points in the series. Hereby, the methodology is selected by Vietnam's bestfit model ARIMA (2,3,1) and China's best-fit model ARIMA (2,3,5). Analytical data are collected from 1996 to 2017, the sample fitted the model and is statistically significant. The result show the forecast result for next years. The Vietnamese and Chinese economy are the open economies and have domestic credit greatly contributed to economic growth. These results are the basis for policymakers to have a general view and define the impact of domestic credit growth on GDP between the two countries.