Journal of Finance & Corporate Governance

Corporate Governance Procedures and Nigerian listed Companies' Productivity

Abraham Oketooyin Gbadebo — 2022-12-31

The study examined the relationships between labour productivity and corporate governance procedures publicly traded firms in Nigerian using a sample of 1376 firm-year observations during1989-2020. The research employed a panel data technique to find the relationship between the dependent and independent variables. The Hausman test findings show that the Fixed Effect is the best estimator due to the differences between firms. Three predictor factors: board size, block holding, and company size have a positive and substantial relationship with the labour productivity of listed firms in Nigeria, according to the results of the panel regression analysis. However, directors' shareholding, board independence, and an independent audit committee are not significantly correlated with labour productivity of Nigerian publicly traded companies. Only leverage has a negative association with the dependent variable. The study showed that an ideal board size is one where increasing board size benefits Nigerian enterprises' production while doing so at a decreasing rate; as a result, the relationship between the two variables is quadratic. Growth in firm size and institutional investors also enhance dependent variable. On the other hand, more borrowing lowers productivity. However, the directors' shareholding, the presence of independent directors, or the independence of the audit committee is indifferent to labour productivity. This work contributes to the corpus of knowledge by expanding the study's time period from the normal ten years covered by other studies to thirty-four years. Additionally the use of labour productivity as a performance metric is unusual among experts of developing nations, including Nigeria.

The impact of good governance indicators on government spending in the Arab Maghreb countries during the period (2002-2021).

Maroua BOURAS — 2022-12-31

This study aims to show the relationship between some indicators of good governance and government spending in the Arab Maghreb countries during the period (2002-2021), using Panel data models, where government spending represents GOV the dependent variable, while the opinion and accountability index VC represents the quality of organization index RQ The anti-corruption index CC, the independent variables in the model, and the study reached results, the most important of which is the presence of a direct and significant relationship between the opinion and accountability index and government spending, which is considered one of the most important indicators of good governance affecting government spending, unlike the rest of the indicators. This result indicates the effectiveness of opinion and accountability as a tool for rationalization Government spending in the Arab Maghreb countries.

RESEARCH INDICATORS ON IFRS AND QUALITY ACHIEVEMENT: AN ANALYSIS OF WOS PUBLICATIONS

Khalid DJEFFAL — 2022-12-31

This study aims to highlight the bibliometric indicators of the research On the relationship between IFRS and quality in the field of accounting, by focusing on the development of scientific production, and on the publication pattern in terms of the number of authors, the most important influential authors, and the authors citation network. We will also focus on analyzing the publications in terms of their nature, highlighting the most influential ones, and then analyzing the terminology. The VOSviewer program was used to analyze the data extracted from the Web of Science database. One of the most important results reached is that scientific production in this field is multiplying at an accelerated rate. It is dominated by the pattern of cooperation in publishing, especially the tripartite cooperation. Barth, M.E, is the most influential author. In terms of publications, the articles are predominant in nature, with Ball, R. et al. (2003) the most influential. The terminology indicates that there are three basic divisions: earnings quality, report quality, and governance.

Virtual platforms for entrepreneurship education and training - UNISIM platform-

Hadjer MEZGHICHE — 2022-12-31

This study aimed to explore the importance of virtual platforms in developing the level of entrepreneurship education and training among university students. UNISIM in its various versions, considered one of the modern platforms in the field and the most effective, as it provides a virtual environment for real business word and provides a set of tools that enable the establishment of a virtual business enterprise and dealing with the real functions of the enterprise. Studies have shown that the virtual platform has a significant impact on the development of many entrepreneurial skills for students, such as self-confidence, critical and strategic thinking.

Factors of startups success: to do not fail, what should startups do?

Sara BOUREDJA — 2022-12-31

With the technological development, the appearance of the fourth technological revolution, digitalization in all sectors, and integration of artificial intelligence in different sectors. Startups appear in different sectors with the aim of growing fast and resolving the actual problems in addition to following the fast-technological development. Therefore, startups have an important role in the economies of developed counties because there plays an important role in generating new and innovative ideas with the aim of developing technological tools, innovative solutions to problems, and generating a wealth of economies. Following the complex environment, some startups face different obstacles and fail, however other succeed. In this paper, we try to present a theoretical overview of startups, their points of weakness, and what are the main factors of the success of a startup.