Eurasian Business Review Volume 10 Issue 4

Journal Article

Cognitive social capital and absorptive capacity as antecedents of entrepreneurial orientation: a configurational approach

Rodrigo-Alarcón, Job; Parra-Requena, Gloria; Ruiz-Ortega, María José

2020 Eurasian Business Review

doi:10.1007/s40821-020-00169-3

In this study we contribute to solve a gap in the literature regarding the proposal of new determining factors of entrepreneurial orientation. Specifically, we present a configurational model to explain how entrepreneurial orientation (EO) is developed in a dynamic environment. Based on a sample...

Open Access

Journal Article

State business relations and the dynamics of job flows in Egypt and Turkey

Ozdamar, Oznur; Giovanis, Eleftherios; Samuk, Sahizer

2020 Eurasian Business Review

doi:10.1007/s40821-020-00174-6

Long-standing challenges concerning unemployment and the role of government have been the dominant underlying themes in the countries of the Middle East and North Africa (MENA) region. Effective State-Business Relations (SBRs) comprise a set of highly responsive and public interactions between...

LitStream

Journal Article

Regulatory oversight and managerial ability

Hesarzadeh, Reza

2020 Eurasian Business Review

doi:10.1007/s40821-020-00150-0

This paper examines whether regulatory oversight affects managerial ability. To measure regulatory oversight, I use comment letters from two Iranian regulatory agencies. Furthermore, to measure managerial ability, I employ managerial ability-score introduced by Demerjian et al. (Management...

LitStream

Journal Article

Lock-up provisions and valuation of Turkish IPOs

Tutuncu, Lokman

2020 Eurasian Business Review

doi:10.1007/s40821-019-00144-7

I examine the association between lock-up length and valuation bias in a sample of 83 firms going public at Borsa Istanbul. The study is motivated by the fact that lock-up and valuation decisions are given simultaneously preceding the issue, so that lock-up information is incorporated into the...

LitStream

Journal Article

An empirical analysis of accounting conservatism surrounding share repurchases

Li, Wilson X. B.; He, Tina T.; Marshall, Andrew; Tang, Gordon Y. N.

2020 Eurasian Business Review

doi:10.1007/s40821-019-00145-6

This study examines the change of the demand for accounting conservatism surrounding share repurchases for a sample of US listed firms between 2003 and 2013. We find that the extent of accounting conservatism decreases significantly post share repurchase, consistent with the view that share...

LitStream

Journal Article

Determinants of outsourced internal audit function: a further analysis

Baatwah, Saeed Rabea; Al-Qadasi, Adel Ali

2020 Eurasian Business Review

doi:10.1007/s40821-019-00142-9

The aim of this study is to investigate how the board of directors, audit committee (AC), external auditor and management explain the outsourced internal audit function (IAF) practice. Although prior studies provide some insights into the determinants of IAF, we have little understanding of how...

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Eurasian Business Review Volume 10 Issue 4

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Eurasian Business Review Volume 10 Issue 4

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