bluuebunny/crossref_metadata_2025_split huggingface dataset:
Measuring the Level of Voluntary Disclosure in Commercial Banks and its Effect on Improving Financial Performance: an Applied Study on Number of Commercial Banks in the Iraqi Stock Exchange
Authors: Abbas Naser Saadoon Almshabbak  , Chouaibi Jamel 
Published: March 2023

Purpose: The aim of this study is to know the impact of voluntary disclosure on the financial performance of Iraqi commercial banks. It is able to attract the largest number of investors, as the information and data contained in the financial reports no longer truly reflect its financial position.

Theoretical framework: Voluntary disclosure plays a pivotal role in reducing the cost of financial analysts obtaining the necessary information to build their predictions about profits and cash flows achieved in the future, and thus will contribute to rationalizing investors' decisions and thus improving the efficiency of financial markets.

Design/methodology/methodology: The study population consists of (15) commercial banks listed in the Iraqi Stock Exchange, and a ten-year time series has been selected and the period extends from (2010-2019), government and Islamic banks have been excluded due to the difference In the privacy of applicable regulations.

Find: The results of the study showed a positive and moral impact of voluntary disclosure on financial performance, while the effect of voluntary disclosure on the rate of return on assets and the rate of return on equity was also positive, while the effect of voluntary disclosure on earnings per share was negative, and in the end, the researcher recommended a set of recommendations Perhaps the most important of them is the need for intervention by bodies, unions and the government in order to put in place a set of instructions, controls, laws and legislations necessary to regulate the process of voluntary disclosure, while clarifying the advantages that can accrue to banks from this disclosure.

Research, practical and social implications: This study has dealt with the issue of voluntary disclosure in the academic and administrative fields, where the researcher hopes that the Iraqi banking sector and stakeholders will benefit from this study as it establishes, theoretically and practically, the logical connection of the relationship between voluntary disclosure and financial performance.

Originality/value: The study's originality value by measuring the impact of voluntary disclosure on the level of financial performance for the first time in Iraqi commercial banks for the period from (2010-2019) except for governmental and Islamic banks due to the difference in the specificity of the applicable regulations.
Corporate Social Responsibility and Financial Control
Authors: Relaiza Héctor Raúl Santa María , Núñez Luis Alberto Lira , Temple María Milagros Sánchez , Miranda Percy Samuel Yabar , Bellido Irma Esperanza Aybar 
Published: March 2023

Purpose: The objective of the study was to determine the relationship between CSR and financial control; to achieve this, references were taken from different authors reviewing the state of the art with the purpose of an exhaustive understanding of the subject.

Methodology: The research was based on a quantitative approach, non-experimental, cross-sectional design and a sample of 60 private educational institutions. Data were collected through two instruments that counted with reliability and validity: the CSR instrument obtained a reliability of 0.824 and the financial control, a 0.821.

Conclusions: As a result, it was found that 96.7% of the promoters showed high social responsibility and financial control of the institutions in their charge. Likewise, a Spearman's Rho of 0.769 was obtained with a p= 0.000. It is concluded that there is a direct, significant and positive relationship between CSR and financial control; therefore, it was determined that educational institutions, under the supervision of the Local Educational Management Unit, improve their financial control.

Implications of the Research: The world is focused on how companies practice corporate social responsibility (CSR) due to the fact that economic activities, which each company exercises, affect society and the environment.
Analyzing and Evaluating Economic Indicators and Occupational Safety to Raise Performance Efficiency in Industrial Company: Applied Research in the Babylon Cement Factory
Authors: Al-Msary Ameer Jawad Kadhim , Nasrawi Basim K. M. , Alisawi Hasan G. J. 
Published: March 2023

Purpose: Using appropriate indicators to evaluate the efficiency of the economic performance and its ability to achieve its basic and planned goals, and the ability to make optimal use of productive capacities, available economic and human resources, in order to achieve profits.

Theoretical framework: The cement industry in Iraq is considered one of the important industries for its role in the economic and development process, Therefore, those in charge of that industry should strive to find adequate and appropriate methods to develop production in quantity and quality to achieve the principle of self-sufficiency, one of the most important of these methods is the subject of evaluating the efficiency of the economic performance of existing projects for Take appropriate decisions that lead to achieving national economic development.

Design/methodology/approach: Babel Cement Factory suffers from the existence of deviations represented in the decrease in the amount of kiln production, the high production costs and the failure to reach the planned production capacities.

Findings: The economic evaluation criteria of the plant indicate that the year 2018 is better than the year 2017, and the reason is the increase in the amount of oil well cement production for the year 2018. The factory was supplied with quantities of clinker prepared from the Kufa Cement Factory, and this measure helped cover 12% of the salaries and wages value for the year 2018.

Research, Practical & Social implications: The processes of analyzing and evaluating economic factors contribute to improving the performance of companies by focusing on critical factors, developing and adopting them according to the requirements of the labor market and fulfilling the local need for the company’s products using advanced environmentally friendly production equipment, as well as contributing to providing a healthy environment for employees and the surrounding communities.

Originality/value: The results indicate the need to pay attention to modern technical developments and to use equipment with high productivity and a quality level that meets the requirements of the local need in construction and reconstruction, and to reduce the potential environmental impacts.
A Study on the Drivers of Corporate Culture Impacting Employee Performance in it Industry
Authors: Shamsudin Shamnad , Velmurugan VP 
Published: March 2023

Purpose: Examining the factors that contribute to company culture and how that culture affects employee productivity is the primary focus of this essay.

Theoretical framework: This investigation used a mixed research strategy, combining qualitative and quantitative approaches.

Design/methodology/approach: In total, 378 IT professionals working in Kerala were recruited to complete the questionnaire. The present study adapted seven dimensions namely Work life, communication, motivation, empowerment, Strategic Decision, Leadership and core values as the drivers of corporate culture.

Findings: According to the results, all seven of the identified determinants of corporate culture had a significant role in forming the study's hypothesised culture. Findings also showed that the study's composite variable, "company culture," had an effect on workers' performance. The job performance of workers might be heavily based on the company's culture.

Research Practical & Social implications :The findings may assist IT firm leaders strengthen their culture by focusing on the factors that were proven to have the most impact on creating their organization's unique spirit. The corporate culture should be such that it results in improved performance of employees. There should be leadership with a dedicated human resource department in each company, who can nurture the core value in organizational culture, motivate the employees and make the company more competent. Culture in the workplace is complex and takes many forms; it might develop in response to the challenges and difficulties inherent in every given business, or it can be consciously crafted by the company's leadership and employees.

Originality/value: This essay provides the assistance for a dialogue. It shows that while corporates are investing in culture and performance improvement programmes, research on the core value of such programmes as drivers that impacts performance has not been explored in detail.
Using Time-Driven Benchmarking for Measuring Health Services Performance Under COVID-19 Pandemic
Authors: Mohammad Ali Ahmed Maher , Jabir Sahar Mahede , Almusawi Enaam Ghadeer , Kadhim Hatem Karim , Almagtome Akeel 
Published: March 2023

Purpose: The aim of this study is to analyze whether time-driven benchmarking might be a helpful tool in assessing healthcare operations during the COVID-19 pandemic.

Theoretical framework: The research examines the progress of eleven hospital procedures to analyze and evaluate them. This section also focuses on how time and cost data from the two hospitals we are exploring might be utilized to improve operations and performance, particularly in light of our time-driven benchmark.

Design/methodology/approach: The research focuses on how to analyze time-driven benchmarking for Measuring Health Services Performance under COVID-19 Pandemic. This assessment entails the use of a strategic approach to determine the results of the review process from all financial and non-financial components of studies, research, and scientific papers found online and elsewhere.

Findings: The results showed that the TD-ABC consisting of perspectives provides an innovative approach to evaluating the requirements for implementing the time-driven benchmarking in Two Iraqi hospitals, which helps Measuring Health Services Performance under COVID-19 Pandemic.

Research, Practical & Social implications: The study examined the challenges and constraints of whether time-driven benchmarking might be a helpful tool in assessing healthcare operations during the COVID-19 pandemic.

Originality/value: The study's originality value by assessing how to analyze time-driven benchmarking for Measuring Health Services Performance during the COVID-19 Pandemic in Two Iraqi hospitals.
The Role of Attributes Based Costing Technology in Achieving Sustainable Development Goals
Authors: Shelan Arif Ahmad  , Sulaiman Ghazi Abdulazeez 
Published: March 2023

Purposes: The aim of this study is to examine the effect of cost-based ABC II specifications to achieve sustainable development goals, in order to support decision-making to meet the competitive advantage features for a sample of manufacturing firms in the Kurdistan region of Iraq. Moreover, it aims to achieve a competitive advantage, whether by producing products according to customer requests or improving it or changing production techniques.

Theoretical framework: Industrial companies currently make considerable effort to maintain and grow in the existing competitive market. The implementation of advanced technologies and contemporary production techniques are key features in helping them to do so. Additionally, sustainability achievement is another key objective for industrial firms to stay competitive in the current era of business. Theoretically, it is believed that new managerial accounting techniques positively contribute to sustainable development goals achievement.

Design/ Methodology/ Approach: This study uses an explanatory research design for the analysis of data collected through a constructed questionnaire distributed to managers, accountants, auditors and engineers of the selected sample companies. The final sample size is 97 collected questionaries out of 108 distributed forms among the purposively selected sample of cement and iron manufacturing firms in the Sulaimani city. Quantitative data is collected and analyzed using various statistical techniques including structural equation modeling.

Findings: The results show that cost technology based on ABC II specifications has a significant effect on its contribution to achieving sustainable development goals. Moreover, the relationship between cost technology based on ABC II specifications and its contribution to achieving sustainable development goals is a strong positive significant relationship. Cost technology based on ABC II specifications can only explain 28% of the variation in the achievement of sustainable development goals.

Research, Practical & Social implications: ABC II technology represents an important point in raising social and organizational awareness by raising the level of environmental protection according to product specifications, reducing pollution resulting from production processes, and increasing competitiveness in the market. Furthermore, managers should pay high attention to the sustainable development goals by following a cost technique based on the ABC II specifications, taking into account the framework of the proposal in the sustainable development goals in each of the cement and iron companies.

Originality/ Value: This paper provides a significant new insight from a developing region of Kurdistan to the literature around sustainability development and the attribute-based costing technology.
The Role of Smart Systems in Enhancing the Performance of Knowledge Management in Libraries Based on the Adoption of Using Expert System and Robots
Authors: Qhal Eissa Mohammed Ali 
Published: March 2023

Purpose: This study aims to enhance the performance of Knowledge management (KM). Additionally, the advantages and the applications of this export system and the smart systems are analyzed.

Theoretical framework: Selecting an algorithm isn’t an easy process. With a deep exploration of techniques and algorithms, the appropriate algorithm should be chosen and implemented to ascertain the solution for the problems like analyzing the trend of the business, identifying the age group, and finding the most desired articles and publications.

Design/methodology/approach: Contented and Expressive review approaches are implemented to conduct the research. The investigators significantly studied the materials associated with robots and expert systems in the reference to knowledge management in libraries. The results are obtained using the data visualization tool tableau. the Genetic algorithm is also used to analyze the results.

Findings: Smart systems are not easy to implement in knowledge management because knowledge management contains a large number of datasets. It has to be categorized first, then needs to be analyzed and the decisions must be taken accordingly.

Research, Practical & Social implications: The expert systems and the robots are to be implemented in the KM so the knowledge management will have enhanced performance with the help of the implementation of smart systems.

Originality/value: In the study, the Genetic algorithm is used to find the analysis results. This algorithm was chosen because it works well in a noisy environment and is also easy to understand along with this GA is compared with the neural network algorithm.
Multinational Corporate Tax Avoidance in Indonesia
Authors: Oktaviani Rachmawati Meita , Wulandari Sartika , Sunarto  
Published: March 2023

Purpose: This study aims to examine and analyze the effect of foreign ownership, foreign directors, transfer pricing, and multinational corporation on tax avoidance.

Design/methodology/approach: The population of this study is multinational corporations listed on the Indonesia Stock Exchange for the period 2016-2019. Using the purposive sampling technique, the sample obtained according to the criteria is 280 observations. Data analysis was using eviews 9 software based on panel data.

Findings: The results showed that foreign ownership had no significant effect on tax avoidance. Furthermore, foreign directors have no significant effect on tax avoidance. Likewise, transfer pricing as a proxy for related parties transactions also has no significant effect on tax avoidance. In contrast, the multinational corporation positively and significantly affects tax avoidance.

Research, Practical & Social implications: Foreign ownership, foreign director, and transfer pricing become the primary basis factors for tax avoidance of multinational corporations in Indonesia.

Originality/value: This study provides an academic contribution regarding the factors that influence tax avoidance by multinational corporations.
Corporate Social Responsibility, Firm Value, and Profitability: Evidence from Pharmaceutical Companies in Indonesia and Malaysia
Authors: Hermawan Sigit , Sari Yunita Afita , Biduri Sarwenda , Rahayu Duwi , Rahayu Ruci Arizanda 
Published: March 2023

Purpose: This study was conducted with the aim of testing the Effect of Corporate Social Responsibility (CSR) on Firm Value with Profitability as a Moderating Variable.

Theoretical framework: Pharmaceutical companies are very closely related to the environment around the company. In the operational activities of companies that process 9 types of chemicals, they can potentially trigger the release of substances that can damage the surrounding environment, so that waste management is needed. This study explores the violation of corporate practice by linking the implementation of CSR.

Design/methodology/approach: We use documentation technique as data collection and analysis of outer model and inner model as data analysis using smartPLS software. This research was conducted on Indonesian pharmaceutical companies listed on the Indonesia Stock Exchange for the 2016-2020 period and Malaysian pharmaceutical companies listed on the Malaysia Stock Exchange for the 2016-2020 period. By using purposive sampling method, 8 Indonesian pharmaceutical companies were selected from 10 companies, and 8 Malaysian pharmaceutical companies from 16 companies were selected as samples that met the requirements.

Findings: Corporate Social Responsibility Affects the Value of Indonesian Pharmaceutical Companies. Corporate Social Responsibility Does Not Affect The Value of Malaysian Pharmaceutical Companies. Profitability is able to moderate the influence of Corporate Social Responsibility on the value of Indonesian and Malaysian pharmaceutical companies.

Research, Practical & Social implications: Future studies may consider indicators of the influence of CSR on firm value with profitability as a moderating variable.

Originality/value: Indonesian pharmaceutical companies show results that Corporate Social Responsibility (CSR) has an effect on firm value, Malaysian pharmaceutical companies show results that Corporate Social Responsibility (CSR) has no effect on firm value, Indonesian pharmaceutical companies show that profitability is able to moderate the influence of Corporate Social Responsibility (CSR) on firm value, Malaysian pharmaceutical companies show results that profitability is able to moderate the effect of Corporate Social Responsibility (CSR) on firm value.
International Economic Institutions: Different Tasks And Risks of Repercussions at the Global Level
Authors: Ali Akram Neamah , Al-Ibraheemi Salam Abdul Rahman A. A. , Abbood Hayder Majeed 
Published: March 2023

Purpose: International economic institutions occupy a great position at the level of global economies by providing great financial support to member countries. These institutions also seek to study their position at the international level and the extent of their capabilities to confront the crises that afflict developed and developing countries, as they have contributed to addressing the crises faced by the countries of the world. Since its inception and the repercussions and potential risks that threaten its economic stability. The study aims to achieve several goals, most notably studying the concept of international economic institutions and their implications for international economies, knowing the tasks of the International Monetary Fund and the World Bank regarding loan policies, and clarifying the implications and risks of loans provided by the Fund and the World Bank on the reality of global economies.

Theoretical framework: To approve the hypothesis of the study and achieve its aims, a deductive approach is adopted starting from realistic constants in collecting data and facts, as well as adopting the descriptive analytical method in the study of international financial institutions.

Design/methodology/approach: The impact of the chaos witnessed by the First and Second World Wars prompted the international financial institutions to assume the responsibility of managing the international monetary system and ensuring global economic stability through the application of policies to achieve this and address the deficit in the balance of payments of the member states of these institutions.

Findings: The study hypothesized that despite the repercussions and risks of wars on developing and developed countries, the international financial institutions represented by the IMF and the world bank were able, through their tasks, to offer packages of loans to fill part of the deficit that these countries were exposed to, which enabled the countries to finance its economic projects.

Research, Practical & Social implications: The most prominent finding of the study is that what distinguishes the work of the international monetary fund from the world bank is the duration of time, as the fund provides short-term loans, unlike the world bank, which deals with long-term loans. Regarding the lending policy, despite the high-interest rates imposed on loans by international economic institutions, they are linked to structural measures that constitute an obstacle to the lending country.

Originality/value: The problem of the study lies in the fact that most countries of the world, whether developed or developing, are exposed to many economic problems as a result of their lack of international financing needs to confront the crises they are exposed to, forcing them to resort to international financial institutions to fill the deficit.