This study examined the market reaction to profitability by discussing the impact of dividends yield (DY) and earnings yield (EY) based on leverage (LVRG), as a control variable, on stocks’ prices (SP) of the industrial companies listed on Amman Stock Exchange (ASE), for the whole sample and the two subsamples (low and high leveraged companies). For this purpose, the data of the three samples were analyzed, for seven years from 2011 to 2017. The multiple regression analysis results showed that based on the leverage ratio (LVRG), as a control variable, there is a significant effect of DY on SP at 1% significance level, and an insignificant effect of EY on SP at 5% significance level, in the high leveraged sample. The impact of DY and EY on SP at 5% significance level in the whole and low leveraged samples is insignificant.

The purpose of this paper is to investigate the impact of corporate governance (CG) characteristics, specifically audit committee chairman (ACC) characteristics. (tenure, expertise, and directorship) on corporate performance (CP). The study was executed on 44 firms, which were registered under the finance sector at Bursa Saudi Arabia. In terms of its scope, the study stretched over quite a long period of time and observed a considerable number of firms; more specifically, it lasted from 2015 to 2019, and observed 195 firms. The relationship between the characteristics of audit committee (AC) directors and CP has been studied extensively in the past. Nevertheless, few studies have investigated the ACC's characteristics. To the best of the researcher's knowledge, no study has yet studied the effect of CG's characteristics, specifically, the ACC characteristics on CP. The study’s conclusions indicate that corporate governance (CG) characteristics, specifically audit committee chairman (ACC) characteristics (tenure and expertise) are positively related to the performance of finance companies. However, the audit committee chairman’s multiple directorships, on the other hand, has no relationship with corporate performance. Review of literature on the audit committee chairman characteristics used in this study is offered, the practical implications and the recommendations for future research works is also emphasized.

The tax revenue in West Java has not fully realized and developed in accordance with the planned target. In line with reality, the employee performance in the Directorate General of Taxation should greatly determine the amount of tax revenue in West Java. Their performance can be measured based on the terms of quality, namely in achieving predetermined standards. While in the terms of quantity and responsibility, it can be measured based on their achievement on completion targets and following existing work procedures. This research method was carried out descriptively and verified. Assessment of scores on research variables is used as a descriptive method, while Path Analysis method is used both to aim and determine causality between research variables and hypothesis test. The descriptive result showed that Discipline, Compensation, Competency, Motivation, Commitment and Performance are categorized as ‘good’, but nonoptimal in their achievements. Verificative results showed that there are partially and simultaneously positive and significant effects between Discipline, Compensation, and Competency towards Motivation, both directly and indirectly. The most dominant effect on competency. Also, there are positive and significant effects between motivation and commitment towards employee performance in the West Java Regional I Office of Directorate General of Taxation.

The operational and financial performance of the business organization is to be measured by its revenue, profit-earning capacity, and financial soundness to pay its debts. The profit of a business organization depends on the level of activities or revenue while the earning capacity defines and accelerates the absolute profit. Also, the financial soundness facilitates the resources and working capital to run the business activities to earn the profit. The operational efficiency enhances the profit margin while financial soundness increases the absolute profit by lifting the production level. The financial resources, operational efficiency, and revenue govern the profit of a business organization. The Indian automobile industry is the most prominent and contributing sector in the Indian economy. The study considers the relationship of revenue and profitability, financial resources to determine the relationship and mutual governance of revenue and profitability and revenue and financial resources. Financial ratios and statistical tools i.e. gross profitability and mean, coefficient of variation, rank correlation, and fixed base index applied to analyze the data of leading Indian automobile companies for the period 2011 to 2020. The study finds that the profitability and growth of the smaller leading Indian automobile companies are better than the higher revenue companies. Total resources or capital employed governs the revenue of the Indian automobile companies. The study recommends the study of cost composition of products of lower revenue leading Indian automobile companies.

Managerial accounting tools are vital controlling techniques to businesses. Nevertheless, the acceptance of managerial accounting tools in business might challenge directors in Tra Vinh’s business environment. The current research employed multiple regression analyses to investigate the influence of the acceptance of managerial accounting tools in Tra Vinh’s enterprises. The empirical findings demonstrate the usefulness of managerial accounting tools, environmental uncertainty, the structure of corporate governance, organizational interdependence and organizational size have positive impacts on the acceptance of managerial accounting tools in business. The structure of corporate governance and the usefulness of managerial accounting tools are the two strongest factors determining the acceptance of managerial accounting tools in business. The current research will help directors in Tra Vinh’s enterprises establish efficient managerial accounting tools in business that are suitable to the usefulness of managerial accounting tools, environmental uncertainty, the structure of corporate governance, organizational interdependence, and organizational size, so that they can gain the best possible effectiveness.

In the scope of Behavioral Decision Theory, Accounting-based Earnings Management (AEM) may compromise the success of decision making of a firm’s stakeholders. Given that AEM constitutes a barrier to the decision-making process, we aim to identify the main motivations of the players of AEM. Besides, in this study we also intend to analyze the implementing and detecting of AEM practices in financial statements and to evaluate whether individual characteristics influence the ability to implement and detect creative accounting practices. To achieve the proposed objectives, a quantitative methodology approach was used. A survey was applied to Portuguese’s certified accountants. In the data analyses, we applied the univariate and multiple analysis. Based on 159 observations, we find that most certified accountants indicate the main motivations are related to the reduction of the cost of capital and tax burden, the strength of the “code law system”, and that the managers are the main players. Our evidence also shows that the AEM practices are easily implemented and detected in the financial statements. In addition, we find that age, professional experience, and academic qualifications of the certified accountant tend to have an impact on the ability to implement AEM in the financial statements, contrary to gender and training area. Furthermore, gender and academic financial statements. This research is important for the development of the literature, entities that operate in accounting standardization and for the users of accounting and financial information. This study contributes to a better understanding of AEM practice, and it originally combines individual characteristics of accounting professionals with AEM practice.

Organizing function is the significant component of management guaranteeing the success of construction works. Many studies have been emphasizing on the topic of critical success factors (CSFs) within construction works, yet the results have rarely emphasized examining organizing behaviors within public construction work management; these less researched topics were the aims of this study. To fulfil this research aim, a regression analysis design was employed. Data were collected using questionnaires conducted from 139 professionals involved in public construction works management in Vietnam. The structural equation modelling (SEM) technique with partial least-squares estimation (PLS) was utilized to analyze the data. The results revealed 6 behavioral dimensions (i.e., structure organizing (OR1), authorization organizing (OR2), coordination organizing (OR4), human resource organizing (OR3), job organizing (OR5), responsibility organizing (OR6) to assess organizing function in terms of public construction work management. The study also reveals that structure organizing (OR1), authorization organizing (OR2), coordination organizing (OR4) have significant effects on management effectiveness (ME). In addition, coordination organizing (OR4) acts as the mediator of Human resource organizing (OR3), job organizing (OR5); while responsibility organizing (OR6) indicates an indirect influence through the mediator of OR5. The success of this approach is expected to reinforce the contribution of organizing function and suggest a useful tool for supporting the professionals in enhancing public construction work management.

This study contributes to the hybrid flow shop due to a lack of consideration of characteristics existing in real-world problems. Prior studies are neglecting identical machines, explicit and sequence-dependent setup times, and machine blocking. We propose a hybrid genetic algorithm to solve the problem. Furthermore, we also propose a mixed-integer linear programming formulation. We note a predominance of the mathematical model for small instances, with five jobs and three machines because of how fast there is convergence. The objective function adopted is to minimize the makespan, and relative deviation is used as a performance criterion. Our proposal incorporates two metaheuristics in this process: a genetic algorithm to generate sequences (the flow shop subproblem) and a GRASP to allocate the jobs in the machines (the parallel machines subproblem). The extensive computational experience carried out shows that the proposed hybrid genetic algorithm is a promising procedure to solve large-sized instances.

This study aims to identify and evaluate the critical success factors (CSFs) for international development projects (IDPs) from the perspective of key IDP stakeholders in Afghanistan. The study adopts a quantitative cross-sectional survey research design. Thirty-one success factors were identified and shortlisted through literature reviews and validated by experts and IDP management practitioners. The study's target population is the IPD senior management, IDP team members, and the general public. Amongst 500 questionnaires distributed, a total of 217 were returned and considered for analysis. The result of Exploratory Factor Analysis (EFA) revealed five key CSFs, namely: project cycle management, effective recruitment, continuous learning and adapting, project management method, and clear project goals and objectives. Besides, one-way ANOVA results revealed no statistically significant differences in the ranking of CSFs by the three groups of respondents. However, the post hoc test result indicated that the CSF 'continuous learning and adapting' was relatively rated lower by the general public. The findings of the study would assist the international community, their implementing partners, and IDP management practitioners in better management and successful implementation of IDPs in developing countries. It will also contribute to the CSFs theories and IDPM body of knowledge. The research is the first of its kind to examine the CSFs for IDPs in Afghanistan.

Job precedence can often be seen in various manufacturing process scenarios. For instance, in the context of flow shop scheduling, certain jobs must be processed before a specific job may be executed. Formally, this scenario is known as precedence constraint, which influences the optimal job sequence. Because of this practical significance, in this study, a two-machine flow shop scheduling problem in which transportation times, breakdown time, and weighted jobs are considered. In addition to that, an ordered precedence constraint is considered that ensures a successor job cannot start on any machine before its predecessor job has been done on all machines. This is the first study that deals with flow shop scheduling problems with transportation times, breakdown time, job weights, and precedence constraints altogether, to the best of the author’s knowledge. To solve this problem, a simple and efficient solution methodology is developed that assures optimal or near-optimal solutions effectively. The developed algorithm is tested on various test instances and results are reported, which will be useful for future comparative studies.