Volume 28, Issue 3

Dublin Core

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Volume 28, Issue 3

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Risk-based approach and quality of independent audit using structure equation modeling − Evidence from Vietnam
This study considers factors affecting to audit performance by risk-based approach (RBA) as well as audit quality in Vietnam. In addition, the study also examines the relationship between RBA and quality of independent audit firms. A descriptive…

Institutional factors affecting entrepreneurship: A QCA analysis
A country’s institutional framework plays a crucial role in promoting entrepreneurship, which drives economic growth. Encouraging a minimum level of certainty in ambiguous environments characterized by risk taking is important. Aware of this…

Destination recovery during COVID-19 in an emerging economy: Insights from Peru
The onslaught of the COVID-19 pandemic has had a critical impact on the travel and tourism sector. Tourist destinations in developing countries are even more susceptible to negative trends of this sort due to the importance of tourism in emerging…

The role of innovation in the relationship between digitalisation and economic and financial performance. A company-level research
This paper analyses how innovation affects the relationship between the digitalisation of the company and its economic and financial performance, reviewing the cause-effect situation of this relationship. As some scientific literature suggests, the…

Impact of international organizations on the institutional development of investment activity
This study examines the impact of international organizations on the institutional development of investment activity through the lens of foreign direct investment (FDI) flow asymmetry. The paper offers an
approach to computing an integrated…

Unleash liquidity constraints or competitiveness potential: The impact of R&D grant on external financing on innovation
This paper uses Korea’s internal data on R&D programs to analyze how the receiving of R&D impacts the amount of subsequent external financing for technological innovation received by R&D firms. We address sample selection and endogeneity issues that…

A foreign subsidiary's largest shareholder, entry mode, and divestitures: the moderating role of foreign investment inducement policies
This study investigates the relationships among the influence of the largest shareholder, the entry mode of foreign direct investment companies in Korea, and subsidiary divestitures to demonstrate how the government’s FDI policies can work as a…

Downward price-based luxury brand line extension: Effects on premium luxury buyer’s perception and consequences on buying intention and brand loyalty
This research was carried out from the perspective of downward price-based brand extensions with the aim to discover its effects on customer perceptions regarding luxury brands and brand extensions and consequences on buying intention and luxury…

An analysis of export barriers for firms in Brazil
The objective of this study is to analyse the effect of four export barrier groups − human capital, cultural, administrative, and financial − on the product export barrier. The study participants constitute a statistically
significant sample of 318…

Innovation in the broadcasters’ business model: A bibliometric and review approach
The aim of this paper is to relate innovation with the broadcasters' business model, by way of a bibliometric and review analysis. This comprises to study how they have incorporated the innovation and the effect of a disruptive innovation (as the…
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