An Empirical Analysis of Small Enterprise Development Strategies and Supply Chain Performance in Telecommunications
By Iman Hawi, Mahmood A. Al-Shareeda
PDFAbstract
An empirical examination of the relationship between strategies for small enterprises and supply chain performance in the telecommunication industry is offered in this research. The study attempts to investigate the impact of different strategic orientations, distribution strategy, distinctive product strategy and information services strategy on supply chain performance and the mediating effect of strategy selection criteria. Data was obtained from a written questionnaire survey conducted among the employees of a telecommunications company in Basra-Iraq. SPSS and SEM (Structural Equation Modelling) with AMOS were used to test the hypotheses. The results of the empirical investigation reveal that the scope for small enterprise development has a strong and positive effect on supply chain performance. In particular, both distribution strategies and information services strategies have greater impact than unique product strategies. The findings also confirm that the criteria used to select strategies, in particular effectiveness and cost, mediate significantly with respect to performance improvement in the supply chain. The results of model fit indices support the stability of the proposed framework. The paper adds to the literature by presenting empirical evidence in a developing-economy setting and provides pragmatic implications for telecommunication managers. If appropriate development strategies are employed based on a good selection factors, small-scale business would be able to improve supply chain performance and its general effectiveness.
From Bureaucracy to E-Governance: Assessing the Impact of Digitalisation on Public Administration Performance in Algeria
By Rochdi Debili
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This study investigates the transformative role of digitalisation within Algerian public organisations, focusing on its impact on organisational performance, transparency, and citizen engagement. Anchored in the Resource-Based View and the Theory of Administrative Transparency, the research adopts a qualitative approach based on five case studies from different public sectors in Algeria, including finance, higher education, employment, local administration, and social protection. Data were collected through semi-structured interviews with key administrative officials and analysed using inductive thematic and occurrence analyses. The findings reveal that digitalisation significantly improves the efficiency of administrative processes by automating tasks and reducing delays. It also optimises the management of financial and human resources, enhances accessibility to public services through online platforms, and strengthens citizen trust by increasing transparency and accountability. Furthermore, the study identifies continuous employee training as a moderating variable that amplifies the positive effects of digitalisation on organisational performance. From a theoretical perspective, the study validates the Resource-Based View by showing that digital capabilities constitute a valuable and rare organisational resource for Algerian administrations. Simultaneously, it confirms the relevance of the Theory of Administrative Transparency, as digitalisation fosters open governance and accountability. From a practical standpoint, the study underscores the need for sustained investment in digital infrastructures, continuous staff training, and institutional mechanisms that ensure the reliability of published information. The research concludes that digitalisation in Algeria is not merely a technological innovation but a strategic transformation that redefines the relationship between the state, public employees, and citizens. By promoting efficiency, transparency, and engagement, digitalisation lays the foundation for a more modern, responsive, and accountable public administration capable of meeting the challenges of governance in the digital age.
Corporate Governance and Financial Performance: The Moderating Role of Ownership Concentration in Indonesian Industrial Firms (2019– 2024)
By Ahmad lith Fheikh
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This study investigates the relationship between corporate governance mechanisms and financial performance, with particular emphasis on the moderating role of ownership concentration, in industrial firms listed on the Indonesia Stock Exchange (IDX) over the period 2019–2024. Using a quantitative explanatory design and panel data methodology, the study analyzes a final sample of 146 industrial firms, yielding 876 firm-year observations. Corporate governance is operationalized through board independence, board size, CEO duality, and audit committee characteristics, while financial performance is measured using accounting-based and market-based indicators, namely ROA, ROE, and Tobin’s Q. The empirical results reveal that board independence and audit committee effectiveness are positively associated with financial performance, whereas CEO duality and ownership concentration exhibit negative effects. More importantly, the findings demonstrate that ownership concentration significantly moderates the relationship between corporate governance mechanisms and financial performance, such that high ownership concentration weakens the positive impact of governance structures. These results support the entrenchment view of concentrated ownership and highlight the conditional effectiveness of corporate governance in emerging-market contexts. By focusing on the Indonesian industrial sector and a recent post-2019 period, this study contributes to the corporate governance literature by explaining heterogeneous governance–performance outcomes through an ownershipbased contingency perspective. The findings offer important implications for theory, practice, and policy, emphasizing that effective governance reforms must address not only board structures but also underlying ownership and control dynamics.
Governance, Incentives, and Earnings Integrity: A Moderation Analysis from the Palestinian Market
By Ahmad Hardan
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This study investigates the impact of board compensation and board incentives on earnings quality among firms operating in Palestine, while examining the moderating role of external audit quality. Motivated by agency theory, the study explores whether compensation structures and incentive systems influence directors’ reporting behavior and their potential involvement in earnings management, income smoothing, and variations in earnings persistence. A quantitative descriptive–analytical approach was employed, using secondary data extracted from annual reports, governance disclosures, and audit information of Palestinian firms. Earnings quality was measured through three dimensions: earnings management (using the Modified Jones Model), earnings persistence (through autoregressive modeling), and income smoothing (via variability analysis). External audit quality was assessed based on auditor independence, reputation, and compliance with professional standards. The empirical findings reveal that both board compensation and board incentives have significant positive effects on earnings manipulation, indicating that current compensation mechanisms may unintentionally encourage short-term reporting behavior. Moreover, the study provides strong evidence that external audit quality moderates these relationships, significantly weakening the impact of compensation and incentives on earnings management. These results confirm the central role of external auditors in enhancing financial statement credibility and mitigating opportunistic behavior. The findings contribute to the corporate governance literature by offering empirical evidence from a developing and structurally constrained market such as Palestine and highlight the need for firms, regulators, and policymakers to strengthen governance frameworks, redesign compensation systems, and enhance audit oversight to improve financial reporting quality.
The Effect of Financial Performance on ESG Performance in European listed companies: Earnings Management as a Mediator
By Omar Al-Habashneh, Ahmed Abdul Latiff, Chew Loke
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This study examines the relationship between financial performance and ESG performance in European listed firms, emphasizing the mediating role of earnings management. Using panel data from 2010–2023, the analysis applies firm fixed-effects models with clustered robust standard errors to control for unobserved heterogeneity. Financial performance is measured through Return on Assets (ROA), Tobin’s Q, and Net Profit Margin, while earnings management is captured using discretionary accruals. The results show that financial performance does not directly enhance ESG performance. ROA exhibits a significant negative association with ESG scores, whereas Tobin’s Q and Net Profit Margin are statistically insignificant. Further analysis indicates that profitability increases earnings management practices, which in turn negatively affect ESG performance. Bootstrapping confirms a significant indirect effect, supporting partial mediation. The findings suggest that the financial performance–ESG nexus operates primarily through managerial reporting behavior rather than direct resource allocation, highlighting the importance of governance quality and reporting integrity in regulated European markets.
The Effect of Financial Performance on ESG Performance in European listed companies: Board Characteristics as a Moderator
By Omar Al-Habashneh, Ahmed Abdul Latiff, Chew Loke
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This paper focuses on how the financial performance affects ESG performance among European-based listed companies, where board characteristics provide a moderating role. The study is based on Agency Theory, Stakeholder Theory and the Resource-Based View to state that financially endow firms have the resources and flexibility to undertake sustainability projects. ESG performance is measured based on Refinitiv composite and pillar scores using panel data on 600 firms operating in Europe in 2010-2023, whereas financial performance is proxied by ROA, Net Profit Margin, and the gender diversity of boards. As moderating variables, board size, independence of the board, and gender diversity amongst the boards are also looked at. The panel regressions which are fixed-effects are used to address the firm-level heterogeneity and time effects. As shown by its results, financial performance affects ESG performance to a lesser but somewhat considerable extent, especially in terms of profitability. The relationship between the financial performance and ESG engagement is enhanced by board size, whereas there is no substantial moderating role of board independence. The findings enhance the current body of research on the financial sustainability nexus by shedding light on the directional connection and emphasizing the governance circumstances within which financial strength is converted into sustainability performance.