Vol. 6 No. 04 (2024): Volume 06 Issue 04

The research aims to study the impact of the internal mechanisms of corporate governance on the appropriateness of the value of accounting information. To achieve the research goal, the price model was used to measure the appropriateness of accounting information's value. The research community was also represented by commercial banks listed on the Iraqi Stock Exchange, while the research sample was represented by (10) Commercial banks listed on the Iraq Stock Exchange. The study concluded that there is a statistically significant effect of the independent variable, the number of board of directors meetings, on the appropriateness of the value of accounting information in commercial banks. The number of independent members also has a statistically significant impact on the appropriateness of the value of accounting information.

This study investigates the impact of market timing strategies on the leverage of non-financial companies. Market timing involves making financial decisions based on expectations of future market movements. Using a sample of non-financial firms, we examine how companies strategically time their debt issuance and repayment activities in response to market conditions. Our analysis considers factors such as interest rate fluctuations, market volatility, and economic cycles. We employ quantitative methods to assess the effectiveness of different market timing strategies in influencing firms' leverage levels. The findings shed light on the dynamics between market conditions and corporate leverage decisions, providing valuable insights for financial managers, investors, and policymakers.

The purpose of this study is to investigate, know, and analyze the effect of corporate governance in moderating the effect of profitability, leverage, company size, and dividend policy on company value. The object of research in this study is the LQ45 Index listed on the Indonesia Stock Exchange for the 2017-2022 period. We use associative quantitative methods. The number of samples in this study based on criteria was obtained as many as 90 data from 15 companies for 6 years with the EViews testing tool. The analysis techniques used are descriptive statistical analysis, panel data regression testing, classical assumption testing, and interaction testing (MRA). The results showed that some profitability and dividend policies had a positive and significant effect on the value of the company, while leverage and company size did not have a significant effect on the value of the company. While the interaction test (MRA) results show that corporate governance can moderate profitability and dividend policy affects company value, corporate governance cannot moderate the effect of leverage and company size on company value. These findings provide valuable insights for companies in structuring sustainability activities and shaping dividend policies related to ownership structures. It also offers policy prescriptions on the Indonesia Stock Exchange in the field of corporate financing policies.

The purpose of this study was to investigate the effect of interactional justice on the psychological well-being of teachers in the Archdiocese of Bamenda North West Region of Cameroon. The study employed a sequential explanatory research design. The sample for the study comprised 270 teachers working in Catholic nursery, primary and secondary schools within the Mankon, Bayelle and Bambui Deaneries of the Archdiocese of Bamenda. Data were collected with the help of a questionnaire and focus Group Discussions. Data were analyzed using both inferential and descriptive statistics. Findings revealed that interactional justice had no significant effect on the psychological well-being of teachers of the Archdiocese of Bamenda. Based on the findings, it was recommended that private sector education employers should uphold honesty, accountability and transparency in the management of subventions and payment of salaries to teachers and that they allow private sector education teachers to exercise their right to form trade union to defend their labour interests.

Understanding customers' perceptions of service quality dimensions is crucial for businesses aiming to deliver exceptional customer experiences. This study presents a comprehensive analysis of various service quality dimensions based on customers' perspectives. Through a systematic review of existing literature and empirical studies, this paper explores the multifaceted nature of service quality and examines the key dimensions that influence customers' perceptions, such as reliability, responsiveness, assurance, empathy, and tangibles. Furthermore, the study investigates the impact of these dimensions on overall customer satisfaction and loyalty. Insights from this analysis can help businesses identify areas for improvement and tailor their service offerings to meet customer expectations effectively.

The separatism that represents the challenge existing between reason and revelation is a distinctive feature of the Western intellectual heritage. This separatism arose from the concept of conceptualizing existential convergence, which enables philosophers to use standards of judgment to measure the outcomes of both reason and revelation. This existential convergence leads to the equality of fields. Cognitivism, and subjecting judgments to criteria or standards like this is in fact a declaration of the true sovereignty of reason, which led to man becoming the focus of Western philosophy, the dialectic of (Locke) that most knowledge comes from experience, and the hypothesis of (Kent) that knowledge A joint product of the mind and the external world, and the certainty of (Auguste Comte) which focuses on the scientific stage as opposed to the metaphysical and theological stages, and the experimental radicalism of (William James) are all many ideas stemming from the cognitive foundations presented by Aristotle’s empirical doctrine and keeping pace with human-centered knowledge. The approximation of the levels of existentialism stemming from the syncretic atmosphere of the Roman era, which was an essential element in Christianity, was gradually subjected to the two systems. Hume’s interpretation of God as the spirit of the material world, Hobbesian materialism in metaphysics, the theory of thought (the Absolute, the specific deity), and James’s idea of finiteness. Thinking are all exciting stages of formulating the cognitively specific existential theory of the Western heritage, which established a new model (Ihsanoglu, 2000, 122).