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Due to the importance of presenting an integrated model to disclose  the real comprehensive income, to measure the management performance fairly and to take   rational decisions related to dividends away from earnings management practices, this study aimed to identify the effect of the combination of…

This paper investigates the relation between Human Resources Management (HRM) and innovation/performance in four firms operating in the Information Technology sector. A qualitative multiple case study methodology was used, and data collection included a documentary information analysis, and semi-structured interviews were held with HRM and…

The behaviour, as well as the professional conduct, both corroborated with the implications of the decisions taken by each professional in the field in which he carries out his activity, has represented the subject of researches in many disciplines, such as: psychology, medicine, economics and…

In the risk assessment of life insurance, demographic trends and behavioural changes compared to the use of new technologies are crucial today. The ability to process ever-increasing amounts of customer data, such as data from search engines, shopping portals, social media activity data or data…

The present research intends to analyze the maturity of the use of Web 2.0 technologies in the Portuguese bank sector, trying to determine which one of these institutions is more present in social networks and best practices. Technological change is the major cause of most…

Public administration efficiency is increasing on the agenda, considering the scarcity of public resources and the greater demand of citizens  for their needs to be met. This research aims to study the determinants of the financial efficiency of the Portuguese municipalities. For this , the…

This research intends to determine the key elements affecting the intention to use and the usage/adoption of B2C and C2C e-marketplaces in Saudi Arabia; drawing upon the theories of Hofstede’s cultural dimensions and UTAUT2 model. There has been little research in the area of C2C…

Marketing strategies adopted in many territories do not take into consideration the intangible dimension related to local communities, their history, culture and values. By ignoring a driving force of regional identity, such strategies do not value a major source of differentiation. In fact, in a…

Open innovations are a special kind of approach to the process of developing innovations. They require an effort from the enterprise to find an exogenous source of innovation. For cooperation to be effective, the enterprise must focus on minimizing the various barriers associated with opening…

This study examines the relationship between board attributes and firm performance. In accordance with agency theory, effective board of directors plays a key role in establishing good corporate governance and enhancing firm performance by mitigating earnings management. Based on panel data set drawn from Tunisian…