Forthcoming and Online First Articles

Journal for International Business and Entrepreneurship Development

Journal for International Business and Entrepreneurship Development (JIBED)

Forthcoming articles have been peer-reviewed and accepted for publication but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.

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J. for International Business and Entrepreneurship Development (5 papers in press)

Regular Issues

  • Understanding the National Innovation System: a bibliometric analysis approach   Order a copy of this article
    by Shiwangi Singh, Sanjay Dhir, Viput Ongsakul 
    Abstract: This paper aims to understand the evolution and different perspective of the National Innovation System (NIS) studies. The extant literature on the quantitative development of the is scant. Therefore, it becomes necessary to encapsulate the periodical trends and development of the national innovation system. Bibliometric analysis can be used to analyse divergent views and trace the evolution of topic. This study provides a comprehensive overview of NIS studies using the Scopus database for 31 years from 1990 to 2021 in the 'Business, Management, and Accounting' area for 736 articles. This study identifies the most studied keywords and keyword co-occurrences, which further helped to group them into four clusters, namely antecedents, industry, region, and output/impact. It is suggested that once in a decade, the analysis could be performed to trace their development and impact. The result of this study will help in the advancement of the field.
    Keywords: National Innovation System; bibliometric analysis; innovation clusters; global knowledge; antecedents; output.
    DOI: 10.1504/JIBED.2022.10058162
  • Sustainable development and enterprise: do foreign investors care?   Order a copy of this article
    by Zeeshan A. Syed, Rasol Eskandari, Hassan Yazdifar, Babafemi Ogundele 
    Abstract: Do foreign investors care about promoting sustainable entrepreneurship and development? We find little evidence indicating that they do care. Our findings suggest foreign investors prefer nations with less punitive carbon emission regimes. Another worrying trend is a negative relationship between educational parity and foreign investment inflows. This counterintuitive relationship shows that foreign investors care more about cost-benefit considerations than their moral duty of investing in greener industries and sectors. Using panel data from five countries for a sample period of 19 years, we find that the higher costs of meeting sustainability goals act as a detriment to foreign investors. This shows that governments must take the initiative and pay the upfront costs to develop the infrastructure for sustainable entrepreneurial activities.
    Keywords: sustainable entrepreneurship; foreign direct investment; FDI; sustainable development goals; SDG; gender parity.
    DOI: 10.1504/JIBED.2023.10060789
  • Methodological issues in real earnings management   Order a copy of this article
    by Hassan Yazdifar, Naser Makarem, Reza Hesarzadeh, Mark Whittington 
    Abstract: This article critically reviews the current methodologies used in earnings management research focusing on real activities manipulation studies to explore a more consistent measurement approach. Specifically, this article draws on the methodologies employed in accruals management studies to identify issues with the current measures of real activities manipulation. A survey of accounting journals conducted for the period 20082020 indicatesthat measuring aggregate accruals and specific real activities manipulation are the two most common methods used in earnings management studies. This study employs specific and aggregate approaches used in accruals management studies to provide a comparable basis. The key theme of this study is that abnormal cash flow from operations, which is currently used to measure sales manipulation, could actually serve as an aggregate measure of real activities manipulation. We also discuss why combined measures, which are currently used as aggregate measures of real activities manipulation, can be misleading.
    Keywords: financial reporting; earnings management; accruals management; real activities manipulation; measurement.
    DOI: 10.1504/JIBED.2023.10061550
  • The readiness of commercial banks for the crisis caused by the COVID-19 pandemic: evidence from G20   Order a copy of this article
    by Osama F. Atayah, Haitham Nobanee, Ahmad Al-Hiyari 
    Abstract: This paper aims to investigate the readiness of banks operating in the G20 countries to respond to the expected loan loss and bad debt related to the COVID-19 pandemic. The results show that banks operating in the G20 have significant differences in their readiness for the COVID-19 era. Italy, Turkey, India, Brazil, South Africa, and Russia have loan loss provision reserves to total loans higher than 5% in the year 2019, while Canada, Australia, UK, USA, and Germany have loan loss provision reserves to total loans lower than 2%. The loan loss provision reserves to total loans ratio has improved in the first quarter of the year 2020 for Argentina, Canada, Indonesia, Mexico, Russia, Saudi Arabia, Turkey, the UK, and the USA. However, the loan loss provision reserves to total loans ratio have declined in the first quarter of the year 2020 for Brazil, Italy, Spain, France, Japan, and South Korea.
    Keywords: loan loss provisions; LLPs; loan loss reserve; LLR; banks; G20; COVID-19; loans; credit risk.
    DOI: 10.1504/JIBED.2023.10061905
  • The impact of characteristics within the audit committee and the presence of gender diversity on the quality of audits   Order a copy of this article
    by Mounia Boulhaga, Hany Elbardan, Mahmoud Zaatout 
    Abstract: The overreliance on the audit committee's (AC) financial knowledge solely to enhance its oversight role is detrimental to corporate governance practices. The evidence about the effect of other characteristics that can be crucial for the efficiency of the AC, which affects audit and financial statements quality, is lacking. The study aims to explore the influence of AC members’ independence, the involvement of female executives, and the specific characteristics of the French business landscape on the quality of audits. In this investigation, 930 data points were analysed, drawn from a selection of 93 French companies listed on the SBF 120 index over a decade, spanning from 2012 to 2021. The research reveals that while AC independence positively contributes to audit quality, the expertise of committee members and gender diversity have a significant adverse effect on audit quality. This may have implications for decision-makers in France as well as in other nations with similar institutional environments that they should consider when developing future regulatory reforms.
    Keywords: audit committee independence; audit committee expertise; gender diversity; audit quality; France.
    DOI: 10.1504/JIBED.2023.10061949