Journal of Asian Business and Economic Studies: Volume 27 Issue 3 , Open Access

Explaining the complexity relationship of CSR and financial performance using neo-institutional theory

Golrida Karyawati P, Bambang Subroto, Sutrisno T, Erwin Saraswati

This study aims to prove the complexity of the relationship between CSR and financial performance (FP) and to decompose the complexity of the relationship using neo-institutional…

GST fraud prevention to ensure business sustainability: a Malaysian case study

Zaleha Othman, Mohd Fareez Fahmy Nordin, Muhammad Sadiq

This study provides in-depth explanation of Goods and Services Tax (GST) fraud prevention towards sustainability business.

Innovation of impairment loss allowance model of Indonesian financial accounting standards 71

Sugiarto Sugiarto, Suroso Suroso

This study aims to develop a high-quality impairment loss allowance model in conformity with Indonesian Financial Accounting Standards 71 (PSAK 71) that has significant…

An exploratory study of financial well-being among Malaysian households

Nurul Shahnaz Mahdzan, Rozaimah Zainudin, Mohd Edil Abd Sukor, Fauzi Zainir, Wan Marhaini Wan Ahmad

The purpose of this paper is to empirically explore the financial well-being (FWB) of Malaysian households and to construct a subjective FWB index with present and future time…

Customer orientation: the interactive effect of role clarity and learning goal orientation

Klaus J. Templer, Jeffrey C. Kennedy, Riyang Phang

Customer orientation of service employees relates to customer satisfaction and loyalty, sales growth and business performance. Drawing from conservation of resources (COR) theory…