International Journal of Business Ethics and Governance <p>The International Journal of Business Ethics and Governance (IJBEG) is issued by EuroMid Academy of Business &amp; Technology (EMABT) in Istanbul, Turkey. IJBEG is a bilingual, peer-reviewed journal that aims to encourage and promote the study of Business, Accounting, Finance, and Governance from a wide range of scholarly perspectives, reflecting the diversity of approaches characteristic of this field of scholarship. IJBEG publishes articles both in English and Arabic, to encourage the bridging of the gap between the two traditions of Arab and Western scholarship. IJBEG is principally dedicated to the publication of original papers from both academia and the business community. The journal publishes three issues per year.</p> <p><strong>Online ISSN: 2717-9923</strong></p> <p><strong><span class="style5">AIMS AND SCOPE</span></strong></p> <p class="style3" align="justify">To provide a forum for the exchange of ideas and dissemination of empirical findings and analytical research in the specialized areas of Accounting, Finance, Management, and Governance. The following are some of the topical subject areas relevant to the journal (but are not limited to):</p> <p><strong>Areas of Coverage</strong></p> <ul> <li>Auditing issues</li> <li>Value-based accounting and its relevance</li> <li>Theory of accounting firm</li> <li>Environmental auditing</li> <li>Corporate governance issues</li> <li>Public sector accounting</li> <li>Valuation of financial assets</li> <li>International capital flows</li> <li>Investment and portfolio management</li> <li>Islamic banking and finance</li> <li>Microstructures of financial markets</li> <li>Marketing</li> <li>Entrepreneurship and Social Enterprise</li> <li>Corporate Social Responsibility and Sustainability</li> <li>Business Policy and Strategic Management</li> <li>International Management and Organizations</li> <li>Organizational Behavior and HRM</li> <li>Operations Management and Logistics Research</li> <li>Controversial Issues in Management and Organizations</li> <li>Turnaround, Corporate Entrepreneurship, and Innovation</li> <li>Legal Issues, Business Ethics, and Firm Governance</li> <li>Managerial Accounting and Firm Financial Affairs</li> <li>Non-traditional Research and Creative Methodologies</li> <li>Financial reporting and accounting standards</li> <li>Economics &amp; Econometrics </li> </ul> <p>The International Journal of Business Ethics and Governance (IJBEG) considers submissions representing a wide range of scholarship, including qualitative and quantitative research, dialogues and debates, essays, and other contributions.</p> EuroMid Academy of Business & Technology en-US International Journal of Business Ethics and Governance 2717-9923 The Link between Motivation and Organizational Performance: An Exploration of Factors Influencing Employee Motivation and its Impact on Organizational Success <p>Maximizing employee productivity is a common concern for all organizations, whether they seek profit or engage in philanthropic activities. Nevertheless, despite its universal significance, the topic of organizational performance remains highly debated among administrative scholars. Nonetheless, most researchers agree that assessing organizational performance is crucial for its continuous improvement and a fundamental aspect of corporate governance. Recognizing its dynamic nature, some scholars also acknowledge that performance is primarily a personal experience shaped by external factors that impact personal variables likeability, and motivation. Hence, employee performance is not only determined by technical expertise but also by their level of motivation. Therefore, arguments that suggest companies must cultivate employee motivation to achieve their objectives are reasonable. This may explain the increasing interest among researchers in investigating the link between motivation and organizational performance to identify shared traits. Consequently, this paper contributes to the field of Human Resource Management by providing a theoretical framework for understanding the relationship between motivation and organizational performance.</p> Olusegun Oladapo Akerele Copyright (c) 5 2 Corporate philanthropy: philanthropic sentiment or competitive advantage? Profiles of charitable companies. <p style="font-weight: 400;">Firms worldwide have been nudged into undertaking action to strengthen their social responsibility strategy, which includes philanthropic donations. Several studies of business ethics tried to identify factors shaping philanthropic giving, including firm-size, industry effect and the role of taxes. This paper aims to analyze the role played by market-share, used as a proxy for industry competitiveness, and other financial-economic determinants, in influencing firms’ philanthropic actions.</p> <p style="font-weight: 400;">The study relies on a cross-sectional and cross-dimensional panel of data of 400 firms operating in the Italian market. A cubic regression is used to explain determinants that lead firms to donate.</p> <p style="font-weight: 400;">Three main findings are defined as such: (1) a cubic relationship between charitable giving ratios and market-share is identified, suggesting that the more competition runs between firms, the more philanthropic actions are required; (2) the commercial sector of the donating firm has a significant explanatory power over the donation ratio, and (3) higher performance in terms of profitability generally leads to a higher amount of donations.</p> <p style="font-weight: 400;">The model identified in this paper provides practitioners with a better understanding of how corporate philanthropy can be rolled out today: targeting specific campaigns to raise funds, tailored on the type of firms considered.</p> <p style="font-weight: 400;">This research provides a new perspective on the relationship between corporate philanthropy and competitive advantage. The introduction of a proxy able to estimate the market share allows to relate two separate concept and identify if any correlation can be found.</p> Lorenzo Pratici Chiara Carolina Donelli Fiorella Pia Salvatore Simone Fanelli Copyright (c) 5 2 Social Inclusivity Spreading in the Maritime Industry: a Social Study <p style="font-weight: 400;">This paper presents a social study on the maritime port of Montreal to investigate the spread of social inclusion in the maritime industry during the COVID-19 pandemic. We used both qualitative and quantitative methods as well as the aid of structural equation modeling to answer the research questions. The ?ndings show that the spread of social inclusion was important in the port during the pandemic in terms of port workplace diversity and inclusion, the workplace environment, and the port’s responsibility towards society. These findings identify specific factors that are currently being overlooked and thus require increased industry collaboration. The proposed framework also serves as a self-assessment tool for a single maritime port in terms of its current stage of sustainable development, with implications for future social inclusivity implementation strategies.</p> Copyright (c) 5 2 IFRS Adoption, Corporate Governance, And Information Quality: Evidence From KSA <p>&nbsp;</p> <p>The study aims to explore and predict the efficiency of IFRS implementation in mitigating earnings management in KSA. Since earnings management is sensitive to several factors, we also suggest testing the effect of the strength of corporate governance in improving financial information quality. Our sample is consisted of 51 Saudi non-financial listed companies observed during the period 2014-2020. We estimate discretionary accruals (DA), as a proxy for earnings management, using &nbsp;Dechow et al.(1995) model. Then, we conduct &nbsp;a multi-variate regression explaining the association between discretionary accruals, IFRS adoption and corporate governance structure. The main results show that IFRS, board of directors and audit committee independence contribute significantly to reducing earnings management. However,&nbsp; no significant effect of the board size, audit committee size and audit committee frequency meeting has been found. Therefore, we estimate that some mandatory measures should be undertaken to improve the efficiency of corporate governance structure within the context of a developing economy such as KSA.</p> Copyright (c) 5 2 The impact of inflation and unemployment on economic growth in Palestine from 1991 to 2020. <p>The paper aimed at the impact of inflation and unemployment on economic growth from 1991 to 2020 in Palestine, where we used the Autoregressive Distributed Lag (ARDL) to investigate the effect of inflation and unemployment on economic growth in the long and short term. The results of the study showed that inflation has A positive and significant effect on real GDP by about 0.1443% in the long run and it has no significant effect in the short term, while the results showed a negative impact of unemployment on real GDP, which leads to a decrease in economic growth in the long term by 0.2942% and in the short term by 0.1695%. That is why the researcher believes that the Palestinian state must carry out a corrective plan that includes proper planning for economic progress and achieving sustainable growth, the most important of which must be giving comprehensive importance to reducing the insanely high unemployment rates in Palestine to achieve real economic growth.</p> mostafa omarya Copyright (c) 5 2