Given companies’ dynamic responses to expected exchange rate changes, this article improves on current methods of measuring exposure to foreign exchange rate changes by breaking down the spot exchange rate changes into expected changes and unexpected changes. The currency risk exposure coefficients resulting from an empirical analysis of Shanghai Stock Exchange A share listed companies on wh...

Objective: Thisresearch has studied the effect of five main factors including competence of internal audit department, size of internal audit department, relationship between internal and external audit, management support for internal audit, and independence of internal audit on the internal audit effectiveness in companies that listed in the Tehran Stock Exchange in 2017. Methods: Data was c...

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This article is about the role played by trust in structuring and shaping offshoring processes and how cultural differences interfere and play a mediating role within these inter firms relationships. Our study conducted within three IT services providers companies established in Tunisia has provided a dataset that has first confirmed the structuring role of trust in terms of transferability eff...

The main purpose of the research is to verify the effect of intellectual capital on organizational performance in listed Taiwan IC design companies with corporate governance as the intervening variable, and section chief or above in the financial sectors of listed Taiwan IC design companies were the research targets, the database of Taiwan Economic Journal (TEJ) was used to obtain the earnings ...