Comparative Flood-Risk Assessment of Different Freight Transport Development Programs

by Editor DLSUBER | | Volume 29 No.1

Authors: Krister Ian Daniel Roquel, Alexis Fillone and Krista Danielle Yu Year: 2019, Volume 29 No. 1 Pages: 146-164 Abstract: As most developing countries experience rapid urban growth, the subsequent logistics sprawl increased travel distances, transportation costs,...

Influence of Ownership Structure and Board Composition on Segment Disclosure in Thai Context

by Editor DLSUBER | | Volume 29 No.1

Authors: Muttanachai Suttipun and Lattawan Pratoomsri Year: 2019, Volume 29 No. 1 Pages: 131-145 Abstract: This research aims to investigate the extent of segment information disclosure of listed companies in the Stock Exchange of Thailand (SET) during 2012–2013, to...

The Use of Multi-Perspective Strategic Performance Measures by Manufacturing Firms: Benefits, Determinants and Challenges

by Editor DLSUBER | | Volume 29 No.1

Authors: Babajide Michael Oyewo, Godwin Emmanuel Oyedokun and Akunna Ebere Azuh Year: 2019, Volume 29 No. 1 Pages: 115-130 Abstract: Stemming from the observation that organizations around the globe are now growingly embracing multi-perspective strategic performance...

Team Performance in Hierarchical Versus Self-Managed Work Teams in Selected Electronics Manufacturing Company in Cebu

by Editor DLSUBER | | Volume 29 No.1

Authors: Marlon O. Poe, Liezl L. Zamora, and Khael T. Quinain Year: 2019, Volume 29 No. 1 Pages: 106-114 Abstract: An emerging paradigm shift has been pervading the work climate of many contemporary organizations—the gradual reconfiguration of hierarchical work teams...

Revaluation of Non-Current Assets Under IAS-16: Possibility of Any Managerial Inducement: Evidence From a South Asian Economy

by Editor DLSUBER | | Volume 29 No.1

Authors: Abdul Rafay, Farah Yasser, and Zunera Khalid Year: 2019, Volume 29 No. 1 Pages: 93-105 Abstract: The revaluation of non-current assets under IAS-16 has now turned into a usual practice in Pakistan. The obvious reason is to give additional significant...

A Conceptual Framework for the Mediating Effect of Audit Quality on the Relationship Between Audit Committee Attributes and Financial Reporting Quality

by Editor DLSUBER | | Volume 29 No.1

Authors: Hussaini Bala, Noor Afza Amran and Hasnah Shaari Year: 2019, Volume 29 No. 1 Pages: 85-92 Abstract: Prior studies have documented that the complementary functions of audit committees (ACs) with respect to audit quality (AQ) is complex and goes beyond a direct...