Tze San Ong
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View article: The Moderating Role of Economic Policy Uncertainty in the Relationship between State Ownership and Environmental Performance
The Moderating Role of Economic Policy Uncertainty in the Relationship between State Ownership and Environmental Performance Open
View article: Corporate Social Responsibility or Strategic Opportunism? Evidence From High and New Technology Firms
Corporate Social Responsibility or Strategic Opportunism? Evidence From High and New Technology Firms Open
Corporate Social Responsibility (CSR) presents a dual nature in practice. Beyond its explicit ethical imperatives, it can be strategically instrumentalized to manage external pressures, shape public impression, and even divert attention fr…
View article: Impact of ESG practices and intellectual capital on competitiveness and internationalization: A systematic literature review
Impact of ESG practices and intellectual capital on competitiveness and internationalization: A systematic literature review Open
This paper investigates the role played by environmental, social, and governance (ESG) practice, together with intellectual and human capital, to improve firm competitiveness and influence the level of internationalization. As per Ng et al…
View article: Corporate Charitable Donations Under Financial Constraints: Impact on Firm Performance and Sustainable Development in China
Corporate Charitable Donations Under Financial Constraints: Impact on Firm Performance and Sustainable Development in China Open
This study investigates why financially constrained Chinese firms continue to engage in substantial philanthropic giving and whether such donations yield financial and sustainability‐related benefits. Positioned at the intersection of corp…
View article: Mechanisms of investor attention in enhancing ESG performance: evidence from Chinese listed companies
Mechanisms of investor attention in enhancing ESG performance: evidence from Chinese listed companies Open
In the context of China’s “Dual Carbon” goals and regulatory requirements, listed companies in China are actively engaging in ESG (Environmental, Social, and Governance) practices, and the improvement of ESG performance has become a hot to…
View article: Environmentally Sustainable Development: The Role of Supply Chain Digitalization in Firms' Green Productivity
Environmentally Sustainable Development: The Role of Supply Chain Digitalization in Firms' Green Productivity Open
In the midst of the global push for environmental protection and sustainable development, supply chain digitalization (SCD) has become a key enabler of both operational efficiency and green production. The existent literature, however, has…
View article: Impact of ESG Components on Firms’ Performance
Impact of ESG Components on Firms’ Performance Open
View article: The Promoting Effect of Rural Enterprise Governance Structure Adjustment on Audit Quality in the Context of Digital Transformation
The Promoting Effect of Rural Enterprise Governance Structure Adjustment on Audit Quality in the Context of Digital Transformation Open
Based on empirical data from 1,826 rural enterprises during 2019-2023, this study systematically examines the promoting effect and working mechanism of corporate governance structure adjustment on audit quality in the context of digital tr…
View article: Corporate shared prosperity: scale development and validation
Corporate shared prosperity: scale development and validation Open
Business organizations are forced to prioritize ensuring corporate shared prosperity (CSP) through enhancing corporate sustainability performance and stakeholder’s betterment. There is a lack of comprehensive and quantifiable measurement o…
View article: ESG disclosure, firm internationalization, and firm financial performance: Evidence from Asia-Pacific
ESG disclosure, firm internationalization, and firm financial performance: Evidence from Asia-Pacific Open
Environmental, social and governance (ESG) disclosures maintain a sustainable strategic fit between the organization's goals and its changing environment and have an impact on the firm's ability to attract funds, gain competitiveness, and …
View article: Effects of Using Gamification on Accounting Students' Motivation, Enjoyment and Academic Performance in learning Introductory Accounting at Libyan Universities
Effects of Using Gamification on Accounting Students' Motivation, Enjoyment and Academic Performance in learning Introductory Accounting at Libyan Universities Open
Gamification can lead to better learning when properly applied in educational settings. However, In Libyan education context, gamification is not applying in many institutions. Therefore, this study aims to identify effects of gamification…
View article: The mediating role of pro-environmental attitude and intention on the translation from climate change health risk perception to pro-environmental behavior
The mediating role of pro-environmental attitude and intention on the translation from climate change health risk perception to pro-environmental behavior Open
View article: Sustainable performance measurement through digital transformation within the sustainable development framework: The mediating effect of supply chain concentration
Sustainable performance measurement through digital transformation within the sustainable development framework: The mediating effect of supply chain concentration Open
This study establishes a conceptual framework, “digital transformation – supply chain concentration – sustainable performance”, to address the existing knowledge gap and elucidate the nuanced connections between digital transformation, sup…
View article: Hospital Workers’ Pro-environmental Behavior: A Qualitative Interview Study
Hospital Workers’ Pro-environmental Behavior: A Qualitative Interview Study Open
In today's world, there is increasing recognition of the severity of environmental issues that can be addressed via the adoption of more pro-environmental behavior among people. Hospital workers, the guardians of human health, must be full…
View article: Environmental regulation and corporate environmental performance: A bibliometric analysis
Environmental regulation and corporate environmental performance: A bibliometric analysis Open
Under the concept of green development, enterprises will face more environmental constraints. Whether government environmental regulation (ER) can effectively promote corporate environmental performance (CEP) has not yet been unified among…
View article: Using Gamification in Accounting Education: A Systematic Literature Review (2017 – 2023)
Using Gamification in Accounting Education: A Systematic Literature Review (2017 – 2023) Open
Gamification is a tool often used to improve the teaching-learning process. Given the importance of the topic in academic filed, this article presents a systematic review of the articles that are published in accounting education journals …
View article: A Systematic Literature Review Unveiling the Nexus between CSR and Financing Constraints in Different Scenarios: Facilitating, Inhibiting or Moderating?
A Systematic Literature Review Unveiling the Nexus between CSR and Financing Constraints in Different Scenarios: Facilitating, Inhibiting or Moderating? Open
Nowadays, firms are facing serious financing constraints and one of the mostly used method to alleviate this situation is to rebuild firms’ reputations through increasing firms’ corporate social responsibilities (CSR) performance. But the …
View article: Environmental uncertainty and digital technologies corporate in shaping corporate green behavior and tax avoidance
Environmental uncertainty and digital technologies corporate in shaping corporate green behavior and tax avoidance Open
This study contributes to the field of sustainability by analyzing changes in firms following the adoption of new environmental protection laws to meet community sustainability needs. Focusing on the Chinese context, it examined the relati…
View article: The Effect of Dual-Class on Earnings Management: A Case of Chinese Listed Companies in US
The Effect of Dual-Class on Earnings Management: A Case of Chinese Listed Companies in US Open
The dual-class share structure is a model that effectively segregates cash flow rights from control rights. Its primary purpose is to safeguard the control rights of the founding team and fortify resistance against hostile takeovers. Nonet…
View article: Equity ownership concentration’s impact on corporate internal control: the moderating effects of female directors and board compensation
Equity ownership concentration’s impact on corporate internal control: the moderating effects of female directors and board compensation Open
By promoting diversity in equity ownership concentration, strengthening female representation on boards, aligning pay with sustainability goals, and implementing strong internal control processes, companies can integrate sustainable practi…
View article: Business network and balanced scorecard: an analysis of small and medium enterprises in Malaysia
Business network and balanced scorecard: an analysis of small and medium enterprises in Malaysia Open
Purpose The aim of this paper is to characterise the association between business network and the balanced scorecard used by Malaysian small and medium enterprises (SMEs) as a method for assessing firm efficiency. The business network take…
View article: The Impact of Green R&D Investment on Corporate Performance and ESG Evaluation
The Impact of Green R&D Investment on Corporate Performance and ESG Evaluation Open
Companies are becoming more concerned with environmental, social, and corporate governance (ESG) performance as the notion of sustainability gains mainstream. The paper aims to explore the influence of green R&D investment on corporate per…
View article: EMA and Sustainable Development: Role of Digital Transformation and Business Intelligence System
EMA and Sustainable Development: Role of Digital Transformation and Business Intelligence System Open
Environmental management accounting (EMA) is an evolving in the recent decade and EMA approach integrates environmental and financial information within organizations to support effective environmental management decisions. With growing at…
View article: The effect of disciplinary inspection commission participation on the financing constraints of Chinese state-owned enterprises: a circular economy perspective
The effect of disciplinary inspection commission participation on the financing constraints of Chinese state-owned enterprises: a circular economy perspective Open
Supported by the principal-agent theory, higher-order theory, and financing constraint theory, this study aimed to examine the effect of disciplinary inspection commission (DIC) participation in BG on Chinese state-owned firms’ financing c…
View article: The Decline of Project Management Maturity Models: A Review Paper
The Decline of Project Management Maturity Models: A Review Paper Open
Many organizations today utilize projects as a strategic tool to achieve business objectives. As a result, project success becomes critical, making project management a crucial function in an organization. The project success rate globally…
View article: Environmental Uncertainty and Performance of Chinese Public Universities
Environmental Uncertainty and Performance of Chinese Public Universities Open
This study mainly explored the relationship between environmental uncertainty and the performance of Chinese public universities. Data were collected through questionnaires. The census sampling method was employed to select Chinese public …
View article: Design and Implementation of Enterprise Financial Decision Support System Based on Business Intelligence
Design and Implementation of Enterprise Financial Decision Support System Based on Business Intelligence Open
Purpose: Business intelligence and decision support systems are now recognized as critical enterprise infrastructure. Data is increasingly being used by business enterprises to react to key operational and strategic operations of their cus…
View article: Factors influencing acceptance of Robo-Advisors for wealth management in Malaysia
Factors influencing acceptance of Robo-Advisors for wealth management in Malaysia Open
Since the 2008 global financial crisis, many innovations have emerged in the financial sector as investors started to look for alternative methods to eliminate irrational decision-making in wealth management, and Robo-advisors is among tho…
View article: Entrepreneurial intentions of Gen Z university students and entrepreneurial constraints in Bangladesh
Entrepreneurial intentions of Gen Z university students and entrepreneurial constraints in Bangladesh Open
View article: Corporate Sustainability Development Strategy and Corporate Environmental Governance—The Moderating Role of Corporate Environmental Investments
Corporate Sustainability Development Strategy and Corporate Environmental Governance—The Moderating Role of Corporate Environmental Investments Open
Environmental degradation and ecological devastation have become widespread global concerns in recent years as a result of the expansion of the international economy. China’s rapid economic development has been accompanied by a sloppy econ…