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Accounting for Climate When Determining the Impact of Weather on Retail Sales

Publication Type: Academic Journal

Source(s): Businesses, Vol 3, Iss 30, Pp 489-506 (2023)

Abstract: In this paper, we explore the importance of accounting for climate when determining the impact of weather on product sales. Using a France-wide scanner panel dataset provided by our industry partner, we show that if climate is not accounted for, produc...

Cultural Intelligence, Firm Capabilities, and Performance: The Case of German Subsidiaries in Malaysia

Publication Type: Academic Journal

Source(s): Businesses, Vol 3, Iss 28, Pp 460-474 (2023)

Abstract: The extant literature shows that firm capabilities such as knowledge transfer and innovation are highly related to firm performance. How these relationships express themselves for foreign-based firms operating in global environments is less understood....

Evaluation of a Multipart Implicit Bias Educational Program Designed for a Non-Profit Organization

Publication Type: Academic Journal

Source(s): Businesses, Vol 3, Iss 31, Pp 507-523 (2023)

Abstract: Children’s access and opportunities to play sports are influenced by categories of difference, such as gender, race, and socioeconomic status. In order to provide an inclusive community and facilitate the recruitment and retention of diverse youth, ath...

Unraveling Interconnections: Analyzing the Impact of a Founder’s Characteristics on Business Growth Strategy

Publication Type: Academic Journal

Source(s): Businesses, Vol 3, Iss 29, Pp 475-488 (2023)

Abstract: This study examines the influence of founder characteristics on the selection of business growth strategies in companies undergoing an initial public offering (IPO). The research is based upon quantitative analysis of data from entrepreneur-led IPOs on...

MSME Financial Accounting In West Java: Sustainability And Impact Factors

Publication Type: Academic Journal

Source(s): Jurnal Akuntansi, Vol 27, Iss 3, Pp 568-587 (2023)

Authors:

Abstract: This study examines the relationship between financial accounting practices, including knowledge management, financial capability, technology adoption, financial performance, and the social impact of Micro, Small, and Medium Enterprises (MSMEs) in West...

Factors Affecting Cloud Accounting Adoption In SMEs

Publication Type: Academic Journal

Source(s): Jurnal Akuntansi, Vol 27, Iss 3, Pp 442-464 (2023)

Abstract: This study aims to analyze the factors influencing the adoption of Cloud Accounting for SMEs. The sample size in this research is 276 respondents. The research method used is quantitative, where hypotheses are tested, and data is analyzedanalyzed using...

Budgeting And Emotional Exhaustion In Covid-19 Pandemic: Survey From Indonesia

Publication Type: Academic Journal

Source(s): Jurnal Akuntansi, Vol 27, Iss 3, Pp 485-504 (2023)

Abstract: Management control practices will change in response to the global crisis. This study aims to investigate the behavioural impacts of adjustments in budget control brought on by the worldwide crisis, particularly during the transition to the COVID-19 pa...

Debt Covenant, Political Cost, Political Connection, And Bank Connections Towards Company Value

Publication Type: Academic Journal

Source(s): Jurnal Akuntansi, Vol 27, Iss 3, Pp 465-484 (2023)

Abstract: The goal of this study is to look at how debt covenant, political cost, political connection, and bank connections affect company value. The research used secondary data with completed financial reports from 24 public companies or 120 data in the banki...

The Effect Of Profitability, Leverage, And Firm Size On Sustainability Report Disclosure

Publication Type: Academic Journal

Source(s): Jurnal Akuntansi, Vol 27, Iss 3, Pp 525-545 (2023)

Abstract: This study aims to determine the effect of profitability, leverage, and firm size on sustainability report disclosure in healthcare, energy, and financial sector companies listed on the Indonesia Stock Exchange in the 2019 to 2021 period. Samples were ...

Independent Corporate Governance Organ Busyness, Earnings Quality, And Market Mispricing: Evidence From Indonesia

Publication Type: Academic Journal

Source(s): Jurnal Akuntansi, Vol 27, Iss 3, Pp 588-604 (2023)

Abstract: This research aims to give empirical evidence of the impact of independent corporate governance organ's busyness on earnings quality and market mispricing. This research utilized a sample of non-financial firms. It investigated the effect of independen...

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