notes

The effect of internal control on asset misappropriation: The case of Vietnam

This article [written by Manh Dung Tran, Thi Thu Ha Le] – published in Business and Economic Horizons, Volume 14(4), 2018. Title: The effect of internal control on asset misappropriation: The case of Vietnam Abstract: Asset misappropriation is a kind of fraud that may cause severe damages to the businesses. The internal control system is […]

Assessing the financial security of the engineering enterprises as preconditions of application of anti-crisis management: practical aspect

This article [written by Oleksandr Sylkin, Andriy Shtangret, Olha Ogirko, Alexander Melnikov] – published in Business and Economic Horizons, Volume 14(4), 2018. Title: Assessing the financial security of the engineering enterprises as preconditions of application of anti-crisis management: practical aspect Abstract: Today, engineering enterprises in Ukraine are experiencing poor development. The crisis development of many […]

Efficiency as a new ideology of trust-building corporate governance

This article [written by Maryna Brychko, Andrii Semenog] – published in Business and Economic Horizons, Volume 14(4), 2018. Title: Efficiency as a new ideology of trust-building corporate governance Abstract: This paper seeks to examine the mainstream theories of corporate governance in an attempt to suggest that efficient corporate governance has no logical claim to “objectivity” […]

Is there any causality between Islamic banks’ return on depositors and conventional banks’ deposit interest: Evidence of causality from Bahrain’s financial market

This article [written by Abdus Samad] – published in Business and Economic Horizons, Volume 14(4), 2018. Title: Is there any causality between Islamic banks’ return on depositors and conventional banks’ deposit interest: Evidence of causality from Bahrain’s financial market Abstract: Unlike conventional banks’ interest payment on deposits, Islamic banks do not pay interest to depositors. […]

Can disclosure practices and stakeholder management influence zakat payers’ trust? A Malaysian evidence

This article [written by Nahla Samargandi, Sakinah Mohamed Tajularifin, Erlane K. Ghani, Asmah Abdul Aziz, Ardi Gunardi] – published in Business and Economic Horizons, Volume 14(4), 2018. Title: Can disclosure practices and stakeholder management influence zakat payers’ trust? A Malaysian evidence Abstract: This study examines whether disclosure practices and stakeholder management play an important role […]

Long-term memory in Euronext stock indexes returns: an econophysics approach

This article [written by Luis M. P. Gomes, Vasco J. S. Soares, Silvio M. A. Gama, Jose A. O. Matos] – published in Business and Economic Horizons, Volume 14(4), 2018. Title: Long-term memory in Euronext stock indexes returns: an econophysics approach Abstract: The purpose of paper is to assess the long-term memory of stock index […]

The analysis of capital structure for property-liability insurers: a quantile regression approach

This article [written by Jessica Hung, Vincent Y. L. Chang] – published in Business and Economic Horizons, Volume 14(4), 2018. Title: The analysis of capital structure for property-liability insurers: a quantile regression approach Abstract: By using a two-stage quantile regression approach (2SQR), this study demonstrates how the insurer’s leverage is determined across various quantiles. The […]

The influence of “offer for sale” by existing shareholders on investors’ reaction in the IPO immediate aftermarket

This article [written by Norliza Che-Yahya, Ruzita Abdul-Rahim, Rasidah Mohd Rashid] – published in Business and Economic Horizons, Volume 14(4), 2018. Title: The influence of “offer for sale” by existing shareholders on investors’ reaction in the IPO immediate aftermarket Abstract: This study investigates the influence of “offer for sale” by existing shareholders on investors’ reaction […]

Antecedents of burnout and its relationship to internal audit quality

This article [written by Mohannad Al Shbail, Zalailah Salleh, Mohd Nazli Mohd Nor] – published in Business and Economic Horizons, Volume 14(4), 2018. Title: Antecedents of burnout and its relationship to internal audit quality Abstract: This paper presents an assessment on the effect and consequences of burnout as a factor impacting premature sign-offs (PMSO) among […]

An analysis of the relationship between foreign direct investment (FDI), political risk and economic growth in South Africa

This article [written by Daniel Francois Meyer, & Thomas Habanabakize] – published in Business and Economic Horizons, Volume 14(4), 2018. Title: An analysis of the relationship between foreign direct investment (FDI), political risk and economic growth in South Africa Abstract: A country’s political stability and trends in economic growth are important factors to attract foreign […]

Global financial crisis 2008 and its vulnerability in SAARC countries

The article [written by Irma Setyawati] has been published in Business and Economic Horizons, Volume 14(4), 2018. Title: Global financial crisis 2008 and its vulnerability in SAARC countries Abstract: The key objective of the study is to analyze the impact of global financial crisis on export in countries of SAARC region. For current empirical analysis, […]

Budget deficit and growth: in search of ceiling for Bangladesh

The article [written by S. M. Abdullah, Abul Kalam Azad, Salina Siddiqua] has been published in Business and Economic Horizons, Volume 14(4), 2018. Title: Budget deficit and growth: in search of ceiling for Bangladesh Abstract: The impact of fiscal deficit measured by deficit in national budget on the growth of respective economy has been a […]