African Journal of
Business Management

  • Abbreviation: Afr. J. Bus. Manage.
  • Language: English
  • ISSN: 1993-8233
  • DOI: 10.5897/AJBM
  • Start Year: 2007
  • Published Articles: 4080

Table of Content: April 2020; 14(4)

April 2020

Doing well by doing well? Evidence from manufacturing sector of Pakistan

According to the value enhancement and agency cost theory, corporate voluntarily contribution has a positive or negative impact on the overall performance of a firm. In contrast to these theories sometimes corporate giving has no impact on the firm’s performance. This article will provide insight on the impact of corporate giving on Pakistan’s publically traded manufacturing companies. This article also...

Author(s): Asma Khan, GaryKayakachoian and Khadija Hassan  

April 2020

The effect of workplace incivility on organizational outcome (mediating role of psychological capital)

The major purpose of this study was to assess the impact of workplace incivility on organizational outcomes as well as the mediating effect of psychological capital on this process particularly in academic organization in Fiji. To accomplish this purpose, personal distribution of 250 questionnaires was given to the teachers. The final response rate from employees was 90% (225/250). The result shows that workplace...

Author(s): Xu Shi Guo and Shalendra Satish Kumar  

April 2020

Audit quality in non-listed Italian firms

This study investigates the audit quality of Big-x auditing companies within the context of the Italian non-listed firms by examining (i) auditing ability to restrict accrual-based earnings management and (ii) the level of auditing independence. The Italian non-listed firms provide a unique set of auditing environment with multiple layers of audit quality compared to other European auditing environments. Accounting...

Author(s): Matonti Gaetano, Giuseppe Iuliano and Orestes Vlismas

April 2020

The efficiency implications of corporate earnings retentions

The study examines the efficiency of the investment of corporate income retention. If retained earnings are invested in positive net present value projects, they should enhance the shareholder value in the long run. It is believed that the stock market adds premium to a firm’s earnings when the firm signals more retention of earnings. However, the stock market is seen to reverse the discipline when such retained...

Author(s): Ravi Thirumalaisamy