SEISENSE Journal of Management
SEISENSE Journal of Management (SJOM) peer-reviewed and published as Bi-Monthly (six issues in a year), is committed to publishing scholarly empirical and theoretical research articles that have a high impact on the management field as a whole. SEISENSE JoM covers domains such as Business strategy & policy, OB, HRM, Organizational theory, Entrepreneurship, Innovation and Technology Management, and Tourism Management.
Articles
164 Documents
<![CDATA[The Relationship between Real Earnings Management and Cost Behavior ]]>
<![CDATA[Boakye, Bismark Yiadom]]>;
<![CDATA[Atiso, Francis]]>;
<![CDATA[Koranteng, Elvis]]>
<![CDATA[ SEISENSE Journal of Management Vol. 2 No. 6 (2019): SEISENSE Journal of Management ]]>
Publisher : <![CDATA[SEISENSE (PRIVATE) LIMITED ]]>
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DOI: 10.33215/sjom.v2i6.244
<![CDATA[Purpose- This research aims to examine the relationship between real earnings management (REM) and sticky Selling General and Administrative (SG&A) costs in the case of a developing economy. Design/Methodology- The study employed a purposive sampling method. Fifteen firms listed on Ghana stock exchange were selected for the study. Data from the period of 2005 to 20014 were collected. Findings- The study finds Ghanaian listed firm's SG&A cost to be sticky and also see these firms to manipulate earnings through REM. This study finds that REM through discretionary expenses and production cost increases sticky SG&A cost, whereas REM through cash flow reduces sticky SG&A cost. Overall, the results imply that REM exhibit sticky cost. Practical Implications- The study informs managers that cost is not only fixed or variable but also behaves asymmetrically. The understanding of this concept could help managers to implement strategies that will lower the cost of doing business. Also, since some managers deliberately make decisions that lead to real earnings management and sticky cost, we, therefore, believe that this research will be of importance to regulatory bodies, policymakers, investors, and other stakeholders.]]>
<![CDATA[The Role of Ownership Concentration and Dividend Policy on Firm Performance: Evidence from an Emerging Market of Pakistan ]]>
<![CDATA[Sadia Murtaza]]>;
<![CDATA[Ahmad Noor-Ud-Din]]>;
<![CDATA[Amel Aguir]]>;
<![CDATA[Saadia Batool]]>
<![CDATA[ SEISENSE Journal of Management Vol. 3 No. 2 (2020): SEISENSE Journal of Management ]]>
Publisher : <![CDATA[SEISENSE (PRIVATE) LIMITED ]]>
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DOI: 10.33215/sjom.v3i2.255
<![CDATA[Purpose- The main aim of this study is to determine the role of ownership concentration and dividend policy on the firm performance of chemical sector firms of Pakistan. Design/Methodology- This research used the secondary data collected from the annual reports of the companies listed at the Karachi Stock Exchange (KSE). However, inclusion criteria are the 26 listed firms from 2012 to 2017, giving a total of 156 observations. This study used the Generalized Least Squares Model. Findings- The findings reveal that ownership concentration has a significant positive association with firm financial performance. This stated that larger shareholders could attribute to the alignment of managerial incentives with shareholder interests. They also monitor the team very effectively and efficiently. The dividend policy has a significant positive relationship with ROA. Leverage and tangibility have a significant negative relationship with firm performance. Practical Implications- These results potentially can be relevant for policymakers and academic research as well as also helpful for managers and policymakers.]]>
<![CDATA[Structural Breaks and Volatility Spillover in South Asian Economies ]]>
<![CDATA[Hafiz Rauf Iqbal]]>;
<![CDATA[Syed Kashif Saeed]]>;
<![CDATA[Syed Zulfiqar Ali Shah]]>
<![CDATA[ SEISENSE Journal of Management Vol. 3 No. 1 (2020): SEISENSE Journal of Management ]]>
Publisher : <![CDATA[SEISENSE (PRIVATE) LIMITED ]]>
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DOI: 10.33215/sjom.v3i1.260
<![CDATA[Purpose - This study examines the volatility spillovers in the presence of structural breaks with specific reference to South Asian Capital markets. The global financial crisis of 2007-2009 has compelled policymakers to realize that financial instability has the potential to threaten economic stability and growth; therefore, managing the financial crisis is inevitable. To manage the impact of financial crises, understanding the dynamics of volatility spillover across various markets is imperative. This study has investigated the possible emergence of structural breaks in risk patterns after global financial crises in south Asian markets. Methodology - Using the data from July 2002 to June 2016, employing the Exponential GARCH methodology. Findings - This study finds a significant volatility spillover after the financial crisis of 2007-09. Therefore, the existence of a structural break in the risk pattern of south Asian capital markets cannot be fully rejected. Policy Implications - This conclusion is of prime importance to policymakers in devising policy guidelines concerning financial crises.]]>
<![CDATA[Do Bank Size Moderate Relationship between Banks’ Portfolio Diversification and Financial Performance of Commercial Banks in Kenya? ]]>
<![CDATA[Stephen Githaiga Ngware]]>;
<![CDATA[Tobias Olweny]]>;
<![CDATA[Willy Muturi]]>
<![CDATA[ SEISENSE Journal of Management Vol. 3 No. 2 (2020): SEISENSE Journal of Management ]]>
Publisher : <![CDATA[SEISENSE (PRIVATE) LIMITED ]]>
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DOI: 10.33215/sjom.v3i2.261
<![CDATA[Purpose- It is complicated to efficiently manage the bank’s portfolio, simultaneously maximize returns and minimize risks while being subject to managerial and regulatory constraints. In the financial industry, the size of a bank is used to assist in capturing economies as well as diseconomies of scale. Design/Methodology- As in cases of most literature from finance, natural logarithms of banks' total assets were made use of to measure commercial banks’ size. The 43 commercial banking institutions having an official license from CBK by December 2017 were the target population of this study. The study analyzed Time-Series Cross-Sectional unbalanced secondary panel data obtained from all the 43 commercial banking institutions in Kenya for fifteen years ranging from 2003 to 2017. Findings- Study findings revealed a positive effect of bank size on ROE and ROA that was significant. Correlation analysis revealed a positive association of bank size on the financial performance of banks in Kenya, which was significant. Bank size had a significant moderating effect on the relationship of banks portfolio diversification and financial performance of banks in Kenya. Practical Implications- The findings on bank size insinuated that a higher size of entire asset of banks is most probable to accelerate the bank to diversify into feasible opportunities on investment, traverse more enhanced lines of business, increase capacity in market power and, produce increased value that boosts the firm to profit from economies of scale and wider scope and henceforth superior and increased financial performance.]]>
<![CDATA[What is the effect of Organizational Justice and Perceived Organizational and Supervisor Support on Employee’s Level of Trust? ]]>
<![CDATA[Sadia Arif]]>;
<![CDATA[Ozair Kundi]]>;
<![CDATA[Muhammad Suleman Khan]]>
<![CDATA[ SEISENSE Journal of Management Vol. 3 No. 1 (2020): SEISENSE Journal of Management ]]>
Publisher : <![CDATA[SEISENSE (PRIVATE) LIMITED ]]>
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DOI: 10.33215/sjom.v3i1.263
<![CDATA[Aim - Past studies support the importance of organizational justice and its impact on employees' work attitudes. There are many factors that affect the employees’ work attitude but their perceptions about organizational justice and support are significant factors. Many studies have been conducted to investigate the relationship between Organizational justice and trust but there is a lack of research to measure the mediating role of perceived support. This study examines the role of perceived support as a mediator between organizational justice and trust. Methodology - The sample of the study is 170 faculty members of public and private sector universities of Pakistan. A cross-sectional design with a standardized questionnaire is used. Findings - Results indicate that distributive, procedural and interactional justice is direct antecedents of organizational and supervisory trust with the demonstration perceived organizational support as a partial mediator between procedural justice and organizational trust. Distributive justice is related to organizational trust both directly and indirectly through perceived organizational support and supervisory trust. Finally, interactional justice is a direct and indirect predictor of supervisory trust through perceived supervisor support.]]>
<![CDATA[A New Dimension of Entrepreneurial Marketing and Key Challenges: A Case Study from Pakistan ]]>
<![CDATA[Tayyab Amjad]]>;
<![CDATA[Shamsul Huda Abdul Rani]]>;
<![CDATA[Shiza Sa'atar]]>
<![CDATA[ SEISENSE Journal of Management Vol. 3 No. 1 (2020): SEISENSE Journal of Management ]]>
Publisher : <![CDATA[SEISENSE (PRIVATE) LIMITED ]]>
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DOI: 10.33215/sjom.v3i1.272
<![CDATA[Purpose- Numerous studies have explored entrepreneurial marketing (EM) activities in the firms that are established for a few years, but the research exploring the EM activities and challenges, particularly during the start-up phase, is scant. To cover this wide gap, the current study explores in-depth the EM activities and EM challenges faced during the start-up phase by a graduate entrepreneur who has exposure to both marketing and entrepreneurship education and practical EM experiences. Design/Methodology- In-depth case study approach has been adopted to study an SME owned and managed successfully by a graduate entrepreneur. Findings- After rigorous data analysis, in addition to the currently known seven EM dimensions, this study has discovered a new EM dimension, i.e., ‘legitimation’. Moreover, the key EM challenges in emerging economies are also identified. Practical Implications- The results have guided future entrepreneurs regarding their investment decisions, and to the entrepreneurship education policymakers regarding pedagogical up-gradation.]]>
<![CDATA[Entrepreneurial Marketing Theory: Current Developments and Future Research Agenda ]]>
<![CDATA[Tayyab Amjad]]>;
<![CDATA[Shamsul Huda Abdul Rani]]>;
<![CDATA[Shiza Sa'atar]]>
<![CDATA[ SEISENSE Journal of Management Vol. 3 No. 1 (2020): SEISENSE Journal of Management ]]>
Publisher : <![CDATA[SEISENSE (PRIVATE) LIMITED ]]>
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DOI: 10.33215/sjom.v3i1.274
<![CDATA[Purpose- Entrepreneurial Marketing (EM) research has progressed rapidly over the last decade due to its effectiveness in highly competitive markets and uncertain conditions. However, the theory development in the EM domain is inadequate as yet. Due to this, the higher education institutions are also using outdated curricula to teach EM, as the new theories contribute towards the development of curricula. Thus, to assist in upgrading the EM curricula, we have examined the theory development over the last decade in the domain of EM. Design/Methodology- A systematic and in-depth review and analysis of over a decade’s EM literature has been done. Findings- Five major yet specific gaps are identified, and accordingly, we have proposed future research directions.]]>
<![CDATA[Does Demutualization Spur Liquidity? ]]>
<![CDATA[Farman Ali]]>;
<![CDATA[Man Wang]]>;
<![CDATA[Imran Ali]]>;
<![CDATA[Syed Tauseef ALi]]>
<![CDATA[ SEISENSE Journal of Management Vol. 3 No. 1 (2020): SEISENSE Journal of Management ]]>
Publisher : <![CDATA[SEISENSE (PRIVATE) LIMITED ]]>
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DOI: 10.33215/sjom.v3i1.278
<![CDATA[Purpose: The literature on demutualization is confined to efficiency and social welfare issues. Little empirical literature exists on the effect of demutualization on listed firms. This study examines the impact of demutualization on the liquidity of listed firms’ stocks. Methodology: It empirically investigates how the liquidity of listed firms’ stocks is affected by demutualization. Analyzing data of 137 non-financial firms listed on the Pakistan Stock Exchange for 2005 to 2017, we employ fixed effect regression to test the hypotheses. Findings: We find that demutualization has significantly improved liquidity. We analyze all three dimensions of liquidity that are the trading activity, market impact, and transaction cost. We find that demutualization increases trading activity, improve market depth, and has reduced the transaction cost. Implications: Our findings suggest that demutualization is beneficial not only for listed firms but also for its shareholders as all three dimensions of liquidity are improved by demutualization. Stock exchanges that are not demutualized and are facing liquidity problem, can be improved by changing its structure from mutual to demutualized. Originality: Prior literature focuses on the impact of demutualization on the stock market or social welfare. There is scares research on the effect of demutualization of the listed firm. This study fills this gap by analyzing the impact of demutualization on listed firms' liquidity in a developing economy, such as Pakistan.]]>
<![CDATA[Audit Committee Effectiveness and Earnings Management Among Publicly Listed Firms in Kenya ]]>
<![CDATA[Collins Kapkiyai]]>;
<![CDATA[Josephat Cheboi]]>;
<![CDATA[Joyce Komen]]>
<![CDATA[ SEISENSE Journal of Management Vol. 3 No. 2 (2020): SEISENSE Journal of Management ]]>
Publisher : <![CDATA[SEISENSE (PRIVATE) LIMITED ]]>
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DOI: 10.33215/sjom.v3i2.292
<![CDATA[Objective: The paper sought to investigate the role of an effective audit committee in controlling earnings management practices. Design / Methodology: A panel data sourced from the audited financial reports of firms listed at the Kenyan Nairobi Securities Exchange for the periods between 2004 and 2017 were analyzed using a panel regression model. Findings: Audit committee effectiveness proved an important monitoring mechanism for earnings management. The independence, Meeting frequency, and financial expertise of the audit committee evidenced a negative and significant effect on earnings management. Practical Implications: Firms need to ensure that their audit committees operate effectively. This is achieved through enhancing their independence, ensuring optimal meeting frequency, and a higher number of members with financial expertise for fewer earnings management. Originality: The paper suggests the ways through which audit committee effectiveness can be enhanced to reduce earnings management amid rampant global financial scandals.]]>
<![CDATA[Contributions of Working Conditions on Teachers’ Attitude in School Settings of Nepal ]]>
<![CDATA[Anan Lama]]>;
<![CDATA[Milan Shrestha]]>
<![CDATA[ SEISENSE Journal of Management Vol. 3 No. 3 (2020): SEISENSE Journal of Management ]]>
Publisher : <![CDATA[SEISENSE (PRIVATE) LIMITED ]]>
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DOI: 10.33215/sjom.v3i3.298
<![CDATA[Purpose- Working conditions play an important role in shaping the teachers’ attitude. In this context, this study intends to examine the effect of the working conditions on the teachers’ attitude. Design/Methodology- Philosophically, this study is guided by post-positivist paradigm utilizing the survey design. The data in this study were collected from the teachers of community schools of the Kathmandu district using the questionnaire My Classroom Appraisal Protocol (MCAP). The collected data were analyzed using both descriptive and inferential statistics like mean, standard deviation, independent sample t-test and simple linear regression. Then, the derived findings were then interpreted and measured against the past studies and theories. Findings- This study found significant difference in the attitude of the teachers who had satisfactory and unsatisfactory building conditions. Additionally, the study showed a moderate association between working condition and teachers’ attitude. Furthermore, this study concludes that the building condition of school plays a crucial role in shaping the teachers’ attitude. Finally, this study shows that there is a positive relationship between the working conditions and teachers’ attitude. Practical Implications- This study is expected to be beneficial to school leaders and forthcoming researchers for making positive changes in the education system of Nepal.]]>
