This study aims to explore whether or not social responsibility disclosure contributes to improve the financial information environment, through examining the impact of quantity and quality of corporate social responsibility (CSR) disclosure on the accuracy of analysts' forecasts and audit fees. Content analysis technique has been used to measure quantity and quality of CSR disclosure in annual reports of Saudi registered companies. OLS regression model is used to examine the relationship between the quantity and quality of CSR disclosure in the annual reports and the quality of the analysts' forecasts, and the audit fees. The results indicated that CSR disclosure provides useful information for outsiders, where it is associated with more accurate analysts’ expectations and reduced audit fees. These results suggest that CSR disclosure is associated with high quality financial information environment. This paper provides comprehensive analysis for financial information environment in Saudi companies. The findings of paper provide useful insights concerning the importance of social responsibility disclosure in Saudi business environment.

This study aims to determine and analyze the effect of taxpayer awareness, tax knowledge, tax sanctions, and public service accountability on taxpayer compliance. The population of this study is the motor vehicle taxpayer in Kendari City. Samples are determined using accidental sampling techniques and the number of samples is determined using the Slovin formula. Based on the results of data analysis using multiple linear regression, the study found that taxpayer awareness, tax knowledge, tax sanctions, and public service accountability had positive and significant effects on taxpayer compliance in meeting tax obligations. This means that the higher the level of taxpayers’ awareness, tax knowledge, tax sanctions, and public service accountability, the better the taxpayer compliance.

This study investigates the impact of liquidity on bank profitability. Particularly, bank profitability is measured by return on assets (ROA) while liquid assets to total assets (LATA) and total loans to total deposits (TLTD) are indicators of bank liquidity. A panel data of 26 Vietnamese commercial banks are obtained over the period 2013-2018. The GMM estimation is adopted to test the significant effect of liquidity on profitability of Vietnamese commercial banks. The results reveal that profitability (ROA) was negatively influenced by liquid asset ratio (LATA) and positively correlated to loan-to-deposit ratio (TLTD). Further, bank profitability was also affected by macroeconomic control variables like economic growth (EG) and inflation (INF). The results are not only essential for bank managers but also provide scholars a valuable reference.

The purpose of this study was to partially analyze the effect of competence, compensation, and workshop on employee performance and the effect of competence, compensation and workshop on employee performance mediated by a prime service at the Public Health Service or Pusat Kesehatan Masyarakat (Puskesmas) in Indragiri Hulu Regency. The sample of this study was 127 employees of the Puskesmas in Indragiri Hulu Regency. The sample was taken by means of probability sampling in the form of simple random sampling using a lottery technique. Closed questionnaires were used in this study then the data taken from the questionnaires were processed using SmartPLS 3.0. The results of this study were: (1) competence has a significant effect on employee performance variable, (2) compensation has a significant effect on employee performance variable, (3) workshop has a significant effect on employee performance variable, (4) competence has a significant effect on employee performance variables mediated by a prime service, (5) compensation has a significant effect on employee performance variables mediated by a prime service, and (6) workshop has a significant effect on employee performance variables mediated by a prime service.

The agricultural production, due to the specificity of the functioning of the agricultural industry, is influenced by factors that have significant impacts on agricultural enterprises and determine the importance of state support. The unpredictable factors of agrarian production such as weather, natural disaster, and epidemics increase the risks of agricultural business. That is why farmers need to attract investments. But some farmers do not attract investment because of government subsidies. Besides, using government subsidies could have a negative impact on agrarian business. So, it is necessary to establish the effectiveness of governance for agricultural production and food security in general.

The main objective of the study was to find out the relationship between saving and investment pattern and orientation towards finance among the working women at the universities of Saudi Arabia. Orientation towards finance (ORTOFIN) is one's attitude towards effectively managing financial activities. This attitude is backed by individual behavior toward financial management. ORTOFIN scale was made as a construct to measure the behavioral dispositions of individuals that are connected to their behavior patterns towards finance and orientations. The data was collected using the ORTOFIN scale which was constructed and used in the European population as well as validated using standard procedures into the Asian population. The present study concentrates on the working women at the Universities of Saudi Arabia. The data collected from 192 women employees of different Universities in Saudi Arabia. This study states there is a significant positive relationship among the saving and investment pattern and orientation towards finance among the working women at the universities of Saudi Arabia. The finding of the study revealed Financial Management Behavior act as a major contributor to the orientation towards finance and the factor of personnel planning is another significant contributor towards ORTOFIN.

This study is to examine the effects of service quality, customer relationship learning, product quality, and customer engagement on increasing customer value. The researchers propose a model, and plan to show the concept of customer engagement variables as intervening variables. The study population includes the customers of Bank Jatim and uses the SEM analysis and the purposive sampling method for 384 respondents. The proposed model shows customer engagement acts as a good intervening variable. Customer value increases, as customer engagement increases. Finally, customer relationship learning determines the value of the existence of customer engagement in bank service customers.

This study aims to examine whether or not Kuwaiti banks are overstaffed based on the data of ten Kuwaiti banks listed at Kuwait stock exchange (KSE) over the period 2010-2018. Using panel regression analysis, the results show that six banks were overstaffed while the remaining four banks were understaffed. Kuwait Finance House (KFH) was the most overstaffed bank in Kuwait while Commercial bank was the most understaffed bank. Gulf bank was the closest to the estimated number of staff followed by AlAhli bank. The results also revealed that there was a statistically significant inverse relationship between staffing level and return on assets (ROA) while, on the other hand, there was a statistically significant direct relationship between total assets and the number of branches with staffing level.

In this study, (72) financial managers and managers of the accounting department within the pharmaceutical industry in Jordan during the fiscal year 2019-2020 were exposed to a questionnaire in order to examine the influence of AIS applications on the outcomes of accounting corporate governance. Researcher adopted accounting governance variables from different studies and included Control, Commitment to Accounting Standards, Performance Evaluation and Add Confidence and Credibility to the survey. Results of study indicated an influence of all given variables of accounting governance on the outcomes of corporate governance which is attributed to the quality of accounting information and making sure that all information given are based on the standards of accounting. Some recommendations were presented with the study later on.

This paper examines the effects of the business environment on the labor productivity of Vietnamese manufacturing firms in the period of 2010-2018 using enterprise-level panel data drawn from Vietnamese Annual Enterprise Censuses and province-level surveys of the Provincial Competitiveness Index. Results show that in addition to traditional determinants, variables related to ease of business are found to contribute significantly to the labor productivity throughout the sample. The results support the arguments that Vietnam’s government policy in building a good business environment plays a crucial role in stimulating the economic growth, especially in terms of a broaden base for the economic development. Empirical studies about the in-depth effects of institutional changes on the labor productivity in the manufacturing industries will be fruitful research agenda.