IJCF, Cilt 5, Sayı 1, Makale Koleksiyonu
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Öğe Analysis of the impact of inflation, interest rate, and exchange rate on economic development(İstanbul Ticaret Üniversitesi, 2019) Ogege, SamsonThis article seeks to empirically analyze the influence of inflation, interest and exchange rate on economic development. The sustainability of high economic development in most industrialized and developing countries has been the primary objective of macroeconomic policies. Notwithstanding, there exist considerable contention on the innate feature of the inflation, interest rate, exchange rate and development association. The major purpose of this work is to assess the inflation, interest and exchange rate effect on some economic development indicators in Nigeria which includes the life expectancy index, human development index, consumption per capita, physical quality of life, and health and education index. The secondary data employed were collected from the CBN statistical bulletins from 1981-2017 and were analyzed adopting descriptive, correlation as well as regression analysis. The empirical analysis revealed the existent relative effect of macroeconomic variables on Nigeria economic development indicators. The impacts of the economic attributes mechanisms on performance indicators are distinct. The work infers that the diverse economic characteristics’ components influence diverse indicators of performance in various ways. It is however recommended that inflation, interest rate and exchange rate should be used to create a favorable investment climate on economic development variables, the apex bank needs to consider inflation threshold for the country in the process of targeting single digit inflation as one of its major objectives. Also, government should adopt tight monetary policy measures to control inflation from time to time.Öğe Factoring as an effective working capital option: A critical review(İstanbul Ticaret Üniversitesi, 2019) Onaepemipo, Eletta; Zubairu, Umaru; Abubakar, Bilkisu; Araga, Simeon; Umar, Hadiza; Ochepa, AbdulhafeezPurpose – The purpose of this paper was to critically review the concept of factoring, with the view to ascertain its effectiveness in ensuring that organizations have access to enough liquid funds that facilitate the smooth running of their operations. Methodology – The Systematic Quantitative Assessment Technique (SQAT) was used to identify and review relevant peer-reviewed journal articles that had investigated factoring as a source of working capital. Findings – Based on a critical review of extant factoring scholarship, it was deduced that factoring has been effective enough to elicit a growing rate of adoption across the continents, despite the costs of adoption, as well as the 2009-2014 global financial crisis, excluding only North America where there seems to be a constant decline in adoption rate. Research limitations – The use of limited but high quality academic databases means that some articles were not considered for this review. Originality/value –The study is one of few studies to discuss the effectiveness of factoring as a source of working capital.Öğe Internal branding and brand commitment: The role of years of experience & monthly income(İstanbul Ticaret Üniversitesi, 2019) Çengel, Özgür; Adileh, NajwanEmployee brand commitment has a vital role in their brand supporting behaviors. Therefore, this study is investigated the effect of internal branding Mechanisms on employee brand commitment from the employees’ perspective. This study also is examined the differences in employees’ perspectives on internal branding mechanisms, and employee brand commitment depends on their years of experience & monthly income. This study is targeted the banking industry using a convenience sample that includes ten banks in Palestine. This study is explored the employees’ perspective, thus, the unit of analysis in this study is the banks’ employees. This study is employed a quantitative empirical causal research design, through a self-administered structured questionnaire. This study is used descriptive statistics tests, One-way Analysis of Variance (ANOVA), post-hoc multiple comparisons, two-step SEM process, and the confirmatory factor analysis (CFA). Moreover, the data is analyzed using the “Analysis of Moment Structure” AMOS 20 program. The findings are shown a strong effect of internal branding Mechanisms on employee brand commitment. Also, the study found differences in employees’ perspectives on internal branding mechanisms and employee brand commitment depend on their years of experience & monthly income. Therefore, this research study may provide some benefits to the banking sector and the researcher in order to understand better the factors that will increase employee understanding of internal branding activities and enhancing employee brand commitment.Öğe A conceptual framework for the evolution of c2c social commerce business models in Tunisia(İstanbul Ticaret Üniversitesi, 2019) Mekki, Amir BenFacebook is the preferred social networking service (SNS) among Tunisian users for social commerce (SC) and consumer-to-consumer (C2C) commercial activities. This article aims to increase the understanding of the influencing factors of C2C SC activities and provide a new interpretation of the evolution of C2C SC models in Tunisia's fastest growing trend. In order to fulfill this goal, we performed a literature review to update existing multi-facet framework that combines four important dimensions with new fundamental components: incentive systems, information and communication technologies (ICT), participative web, and e-business rules and regulations. This study has shown that these influencing factors are the key ingredients driving the evolution of C2C SC business models in Tunisia and the consideration of the four dimensions founded in our study will aid ECOM professionals to enable the widespread occurrence of C2C SC activities and can drive the success of these business models in Tunisia.Öğe Effectiveness of tax audit: A study in Kembata Tembaro Zone, Southern Ethiopia(İstanbul Ticaret Üniversitesi, 2019) Nurebo, Beyene Yosef; Lekaw, Deresse Mersha; Mariam, Mathewos W.Purpose- The aim of the study is to assess factors affecting tax audit effectiveness as effective tax audit enhances tax administration. Research methodology – To achieve objective of the study, both qualitative and quantitative research methods have been employed. The Sample respondents selected for the study were 146 by employing purposive sampling technique out of which 106 questionnaires were returned back. Descriptive statistic and multiple linear regression analysis via Statistical Package for Social Science (SPSS) Version 20.0 were employed. Findings- The result revealed that management support, audit quality, taxpayers’ awareness, and standardized integrated government tax administration system have statistically significant positive effect on audit effectiveness, while tax law complexity and tax accounting and reporting have statistically significant negative effect on tax audit effectiveness. Research limitations- The empirical research was carried out on tax audit effectiveness by using tax officials who are working in Tax Authority, but it did not include taxpayers in the study. Because of this and limited scope of the study area may not ensure that the indicated results are characteristic for the tax audit activity in Ethiopia at national level. Future researchers on the topic can include taxpayers’ opinion and widening the scope of the study area. Practical implications- It is recommended that the concerned authority should simplify the area of complex tax laws and encourage taxpayers who declare using relatively good accounting system by assessing tax on their accounting records rather than assessing by estimation. In addition, assessing tax on the specified period of five years to save taxpayers from the unnecessary burden of penalty and interest. Originality/Value- Previous studies din not address effect of tax audit in tax administrative functions on taxpayers’ registration, return reporting and effect of SIGTAS on tax audit.Öğe Capital structure determinants in transitional economies(İstanbul Ticaret Üniversitesi, 2019) Bylo, Ardita; Çankaya, SerkanMost of the empirical studies about capital structure tend to focus either on overall developed markets or on emerging countries. This paper aims to analyze the determinants of the capital structure of the companies in the Western Balkans (WBs) using a panel of 30 non-financial firms listed in Zagreb Stock Exchange, Belgrade Stock Exchange, and Macedonian Stock Exchange over the period of 2012–2017. The leverage ratio is modeled as a function of firm-specific characteristics. The study shows that firms in the WBs tend to rely more on short-term debt rather than long-term debt. There is a significant negative impact of liquidity, profitability and tax on both leverage level and short-term debt ratio. The long-term debt ratio is significantly positively affected by the growth opportunities of these companies and by its past level. theory. The results obtained from this empirical research indicate that companies in the WBs follow the pecking order. These findings appear to be similar to the results of previous studies of this nature done about emerging and transitional economies.Öğe Does leadership affect enterprise risk management? The case of tomato production value chains in Ethiopia(İstanbul Ticaret Üniversitesi, 2019) Debele, Emnet Negash; Birbirsa, Zerihun AyenewThe study intends to assess whether leadership style enhances an effective enterprises risk management at tomato production value chain in Ethiopia. The target population of the study include: Dealers, farmers and union organizers. It was stratified random sampling that was deployed to get sample respondents. Accordingly two hundred and seventy- three respondents responded the questionnaire. Qualitative data was collected to triangulate the responses of sample respondents. Finally, the study reveals out that the leadership style affects enterprise risk management significantly. Hence it is advisable for tomato production firms to exercise the leadership style that fits their organizational culture.Öğe The effects of team enablers and team cohesion on project team success(İstanbul Ticaret Üniversitesi, 2019) Özer, Murat; Karabulut, Ahu TuğbaThe purpose of this study is to explore effects of team enablers (team autonomy and organizational support) and team cohesion dimensions on project team success and the mediating effect of team cohesion dimensions in this relation. Partial Least Squares Structural Equation Model (PLS-SEM) was used in the study conducted on 110 project teams which had 343 team members in a multinational financial institution. Reliability of the measures were calculated by Cronbach Alpha (?) coefficient and validity of the measures were calculated by exploratory and confirmatory factor analyses. As the unit of analysis is “project team”, the question items were aggregated to team level by calculating the arithmetic mean and inter-rater agreement values (rwg) were checked for reliability. The findings of the research revealed that organizational support was a significant antecedent of team task cohesion and team effectiveness. Team task cohesion was found to have a partial mediating role in the relationship between organizational support and team effectiveness. In addition, although the significant positive effects of team autonomy on project team success dimensions were confirmed, none of the dimensions of team cohesion had a significant relationship with team autonomy. In accordance with the literature, positive effects of task cohesion on team effectiveness and team innovation were supported, however the effect of social cohesion on project team success was not significant.Öğe Capital expenditures structure, cost of capital and shareholders' wealth(İstanbul Ticaret Üniversitesi, 2019) Oskooee, Hooshang AsheghiFinancing with reasonable cost, correct usage of capital and preventing the creation of unused resources are the financial management’s most important tasks. Appropriate financing and correct investment in assets leads to sustainable growth in shareholders’ wealth. This study was carried out to investigate the relationship between the capital expenditures structure (CES) and the cost of capital with shareholders’ wealth. Using systematic sampling in a five years period, 186 companies, including the listed companies in Tehran Stock Exchange were selected. To analyze data, Partial Least Squares method of Structural Equation Modeling was used. The findings indicated that there is a significant positive relationship between the CES and shareholders’ wealth in total, but some components of the CES are not related to shareholders’ wealth and it is necessary to be studied carefully. Because, understanding the relationship between the CES and shareholders’ wealth is very important to maximize shareholders’ wealth and will be most effective in capital expenditures’ budgeting. Also, there is a significant inverse relationship between the cost of capital and shareholders’ wealth.Öğe The mediating role of organizational identification on the relationship between job satisfaction and organizational citizenship behavior: A research in the finance industry(İstanbul Ticaret Üniversitesi, 2019) Arıkoğlu, Ece; İyigün, N. Öykü; Sağlam, MehmetThis study aims to examine the relationship between job satisfaction, organizational identification and organizational citizenship behavior of the employees in the finance industry. Also, it is aimed to reveal the mediating role of organizational identification on the relationship between job satisfaction and organizational citizenship behavior. The convenience sampling method was used in the study. The questionnaires were distributed to 355 personnel working in the finance industry and the 304 completed responses obtained from these participants were analyzed. The correlations between the variables were found statistically significant and hierarchical regression analysis was used.Öğe Firm size and financial-leverage choice evidence from an emerging economy(İstanbul Ticaret Üniversitesi, 2019) Sundas, SairaThis paper intends to study the effect of firm size on financial leverage choice while controlling for determinats like profitability and performance.Fixed effect regression model has been employed over an unbalanced panel data of non-financial firms of Pakistan from 2005-2014.Results report negative relation between firm size and leverage ratios; implying less dependence of firms on debt.Profitability shows negative significant association with short term debt and total debt while performance reports insignificant relation.The study reveals that in case of emerging country like Pakistan which is politically and economically instable; results tend to affirm a high influence of pecking order theory in firms financing patterns.
