https://www.um.edu.mt/library/oar/handle/123456789/66004 2026-04-28T01:11:43Z 2026-04-28T01:11:43Z https://www.um.edu.mt/library/oar/handle/123456789/68467 2021-02-03T10:51:55Z 2014-01-01T00:00:00Z

Title: Journal of Corporate Governance, Insurance and Risk Management : volume 1 : issue 2 Editors: Todorović, Igor; Grima, Simon; Özen, Ercan; Tipurić, Darko Abstract: 1/ Muafi, Ratna Roostika - Organizational performance and competitive advantage determinants of creative SMEs; 2/ Elaine Conway - Is UK financial reporting becoming less prudent?; 3/ Rabia Hasan, Syed Faizan Iftikhar - Anticipated shock, monetary policy and welfare in the small open economy; 4/ Boris Todorović - Improving unified process methodology by implementing new quality management discipline; 5/ Keivan Sadeghzadeh, Nasser Fard - Multidisciplinary decision-making approach to high-dimensional event history analysis through variable reduction methods; 6/ Tobi Benjamin Afolaranmi - Capital flight and unemployment in Nigeria : an empirical investigation; 7/ Tafirei Mashamba - Determinates of commercial banks liquidity : internal factor analysis; 8/ Brahmi Mohsen, Adala Laadjal - Reorganization strategy for the Tunisian central bank; 9/ Maja Daraboš - The growing importance of changing nature of competition; 10/ Rizal Putranto, Ratih Hendayani - Distribution route optimization by utilizing saving matrix : case study in Limas Raga Inti Bandung; 11/ Elvira Zelgalve, Irina Berzkalne - Capital structure choice in the Baltic countries; 12/ Tsai-Yuan Chung, Cheng-Ying Yang, Ming-Chun Chen - Online social support perceived by Facebook users and its effects on stress coping; 13/ Aamir Hasan, Subhash Mishra - Key drivers influencing shopping behavior in retail store; 14/ Riana Satriana, Indira Rachmawati, Farah Alfanur - Factor analysis of online clothes fashion purchase on social media Instagram; 15/ Angelos Vouldis, Eleni Zakchaiou Constantinou - Service quality provided to non-European high net worth individuals (HNWIS) by banks, legal and accounting offices in Cyprus; 16/ Filipe Castro Soeiroa, Ana Filipa Conduto - Regional innovation systems and revolutionized sectors : the mobile gaming and digital music

2014-01-01T00:00:00Z Muafi Roostika, Ratna https://www.um.edu.mt/library/oar/handle/123456789/68463 2021-02-03T10:40:19Z 2014-01-01T00:00:00Z

Title: Organizational performance and competitive advantage determinants of creative SMEs Authors: Muafi; Roostika, Ratna Abstract: The purpose of this paper is to examine the determinants that associated with IT utilization and further how IT utilization influences competitive advantage and organizational performance in creative SMEs sector. The samples used in this research were 400 creative SMEs in Yogyakarta, Indonesia. Purposive sampling method was taken. Structural Equation Modeling (SEM) by using Partial Least Squares (PLS) was conducted to examine the validity, reliability, and the proposed hypotheses. The determinants of IT utilization covering management commitment, and direct and indirect supports from government were significantly influence IT utilization. IT utilization does not significantly influence performance directly. The influence of IT utilization on performance is indirect via competitive advantage. Considering that management commitment and government supports is vital to IT utilization, management and government collaborations should be developed and improved. Strategic IT development is vital to create competitive advantage and further to achieve higher organizational performance. The management commitment to build people equity for employees and management is urgent since it provides the basis for IT successful engagement.

2014-01-01T00:00:00Z Conway, Elaine https://www.um.edu.mt/library/oar/handle/123456789/68460 2021-02-03T10:31:20Z 2014-01-01T00:00:00Z

Title: Is UK financial reporting becoming less prudent? Authors: Conway, Elaine Abstract: This paper seeks to discover whether as a result of the removal of prudence as a concept within the revised 2010 Conceptual Framework, the accounts of companies in the FTSE100 in the UK have displayed any trends to be more or less conservative/prudent. The research design uses the two most popular measures of accounting conservatism (prudence) used in literature, Market-to-Book ratio and the Basu Asymmetric Timeliness model (Basu 1997) and compares the period prior to the change in the 2010 Conceptual Framework with the same measures post the change. The study finds that using both measures of conservatism, the levels of conservatism have fallen since the removal of prudence from the Conceptual Framework. This paper has implications for the users of financial statements and standard setters as the lower levels of prudence or accounting conservatism are associated with higher levels of risk (litigation) and costs (agency costs) which can affect stock valuations.

2014-01-01T00:00:00Z Hasan, Rabia Iftikhar, Syed Faizan https://www.um.edu.mt/library/oar/handle/123456789/68458 2021-02-03T10:30:44Z 2014-01-01T00:00:00Z

Title: Anticipated shock, monetary policy and welfare in the small open economy Authors: Hasan, Rabia; Iftikhar, Syed Faizan Abstract: This paper judges the welfare implications of anticipated and unanticipated Productivity shocks in a small open economy. The purpose model is two country New Keynesian dynamic stochastic general equilibrium model with the characteristics of nominal rigidities and monopolistic competition. This study finds out the higher degree of openness increase the welfare cost in the anticipated shocks. The response of optimal policy to anticipated shocks demonstrates the larger and delayed on macroeconomic variables than unanticipated shocks. Optimal monetary policy rule has a potential to curb the inflation and meet an optimal level of the real exchange rate volatility. Movements in real exchange rate resist the terms of trade externality and upturn the effectiveness of monetary policy. In addition, monetary authorities focus on the goal of exchange rate stabilization in their policy decisions.

2014-01-01T00:00:00Z