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Piaoyi Jiao and Weiwei Bu
In an increasingly volatile environment, organizational learning plays a crucial role in helping organizations turn crises into opportunities and enhance organizational resilience. However, the existing research remains unclear on how organizational lear...
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He Hu, Junhua Chen, Jianhao Zhu, Yunze Yang and Han Zheng
With the rapid development of the economy, it is imperative to improve the quality of training for operational and managerial talents in the railway industry. To address issues such as efficiency, safety, and cost in railway industry practical training, ...
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Mitha Dwi Restuti, Lindawati Gani, Elvia R. Shauki and Lianny Leo
This study aims to test cost stickiness behavior under different managerial ability levels. Managerial ability plays an important role in resource-related decision making. Previous cost stickiness research assumes that managers exhibit similar abilities ...
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Ory Wiranudirja, Ubud Salim, Nur Khusniyah Indrawati
Pág. 116 - 126
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Veronica Rasmi Febrianty Siahaan, Ari Budi Kristanto
Pág. 1348 - 1361
The COVID-19 pandemic has an impact on society, companies and countries. This causes a decrease in the market?s purchasing power, and brings risk to the businesses? sustainability. The purposes of this research are to examine whether the impact COVID-19 ...
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Muneer E. Hassan,Riaan Wessels
AbstractOrientation: The Income Tax Act has tax consequences for both the debtor and the creditor when a debt is waived as a result of a concession or compromise. This article focuses on the income tax implications for the debtor.Research purpose: Even t...
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Budi Harsanto, Asep Mulyana, Yudi Ahmad Faisal and Venny Mellandhia Shandy
Social enterprises are currently receiving significant attention from academics and practitioners because of their hybrid nature to achieve profit while achieving the planned social mission. To achieve their social mission as well as financial sustainabi...
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Agus Masrianto, Hartoyo Hartoyo, Aida Vitayala S. Hubeis and Nur Hasanah
The convergence of information technology, media, and telecommunications has altered consumer behavior in terms of searching, obtaining, processing, and responding to a company?s information or services. The ability of a company to plan, implement, and m...
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Jiayuan Wang, Zikui Yuan, Zhilin He, Fuping Zhou and Zezhou Wu
Building information modeling (BIM) can theoretically facilitate collaboration among diverse design participants in construction projects, but in practice, its implementation tends to prolong the design period. Existing literature has examined some techn...
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Isabel-María García-Sánchez and Emma García-Meca
We analyze the association between managerial ability in banks and three different typologies of investments that demand significant resources: capital, research and development (R&D), and acquisition expenditures. We also analyze whether managerial ...
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