Journal of Applied Business Research (JABR) 2022-06-06T18:58:18+00:00 Stephanie Clute Open Journal Systems <p><strong>Published since 1985</strong><br>ISSN 0892-7626 (print), ISSN 2157-8834 (online)<br>The Journal of Applied Business Research (JABR) welcomes articles in all areas of applied business and economics research.</p> Executive Education, Gender, And Firm Performance: Evidence From China 2022-06-06T18:43:19+00:00 Eunho Cho Yuan Yuan <p>We explore the relationship between the education and gender of executives and firm performance using mainland China firm data. We find that executive education is positively associated with a firm’s market performance. However, this positive relationship is not moderated by executives’ gender. Our research result is consistent with the existing literature that firm market value increases with executive education, and that executive gender does not matter in terms of the relationship between higher education and firm performance.</p> 2021-11-01T00:00:00+00:00 Copyright (c) 2022 Bank Capital Adequacy: The Impact Of Fundamental And Regulatory Factors In A Developing Country 2022-06-06T18:47:25+00:00 Marwan AlZoubi <p>This paper provides evidence that the overcapitalized banks are much more sensitive to fundamental factors rather than to the regulatory requirements such the Basle’s Accord requirements, which raises the question of whether Basel’s limits are sufficient to minimize financial crises. Also, keeping buffers against falling below the minimum requirements appear to be of second order importance. Three fundamental factors affect capital adequacy in Jordan; risk, return and activity. Risk indicators drive the capital adequacy ratios downward. Return on average assets (ROAA) has the biggest impact among all factors, banks fuel their capital internally following the pecking order theory, and they also raise capital whenever their activities (loan to asset ratio) improve. Return on average equity (ROAE) is a cost factor; banks avoid issuing capital whenever cost of common equity is high. This paper also provides evidence that systematically important banks hold less capital, a sign of moral hazard.</p> 2021-11-01T00:00:00+00:00 Copyright (c) 2022 Working Condition On Employee Quality Of Life Outcome: Perspectives From Pandemic COVID-19 2022-06-06T18:50:26+00:00 Senen Machmud Iwan Sidharta <p>During the COVID-19 Pandemic, there were changes in work patterns such as work from home. The impact of the change in work from home patterns needs to be of concern to the organization. Working conditions that are not conducive to overcoming these changes in work patterns can lead to deviance in employee behavior due to mental health. This study investigates the effect of working conditions on the quality of life of employees. The research method used a survey approach with non-parametric analysis techniques. It is testing using a sample of 201 employees of respondents with a simple random sampling technique in local governments that handle transportation problems in West Bandung regency. The results indicated a significant influence of the work environment on the quality of life of employees. This result indicates that the presence of a work environment that is less conducive has a significant impact on the quality of life of employees, as indicated by the presence of anxiety and depression. The research implication shows that it is necessary to minimize existing work-related mental health by managing an efficient work environment.</p> 2021-11-01T00:00:00+00:00 Copyright (c) 2022 Profiling Goat Farm Enterprises Under The Prism Of Sustainability: The Role Of Financial Ratios, Socio-Demographic Characteristics And The Waste Management In Goat Enterprises 2022-06-06T18:53:29+00:00 Maria Tsiouni Stamatis Aggelopoulos Alexandra Pavloudi Dario Siggia <p>Sustainable livestock farming is a hot issue worldwide. Last decade there is an intense transformation that affect all aspects of the sector like economic, social and environmental. This transformation has to deal with the increasing market globalization, the changes in Common Agriculture Policy and the new social awareness in environmental issues. The aim of this study is to profile and classify goat farms according to their performance using farm-level data that concerns economic, social and environmental sustainability. A combination of multivariate analysis techniques, such as Principal Component Analysis and Cluster Analysis were developed for the aggregation of synthetic indicators and for the creation of farm typologies. According to results, Greek goat farming achieves a low performance in almost all pillars of sustainability, but if the sector adopt sustainable practices there is the margin to become more elastic and competitive.</p> 2021-11-01T00:00:00+00:00 Copyright (c) 2022 Does Communication Between External Auditors And Those Charged With Governance Positively Affect Corporate Social Responsibility? Evidence From Korea 2022-06-06T18:58:18+00:00 Yujin Kim Jiyeun Hong Jungin An <p>We examine the effect of communication between external auditors and those charged with governance has on corporate social responsibility (CSR), focusing on amendment of the Act on External Audit of Stock Companies of Korea which emphasizes communication. We find that higher frequency of communication increases CSR, with faceto- face meetings having a stronger positive effect than text-based. This finding emphasizes the need for auditors to actively communicate face-to-face with those charged with governance, as this will increase the auditors’ accurate grasp of the firm and improve the quality of the audit services and financial reporting, leading to improved CSR.</p> 2021-11-01T00:00:00+00:00 Copyright (c) 2022