Search results

The purpose of this study is to examine the corporate governance of small and medium enterprises (SMEs) through a systematic literature review.

The review was conducted by analyzing 19 published studies in the field, leading to the identification of 14 journals and 40 authors. The relationship between corporate governance mechanisms and various aspects of SMEs’ performance was analyzed. The characteristics of corporate governance were classified into five categories: board, ownership, CEO, audit and age.

The review found a direct relationship between corporate governance mechanisms and various aspects of SMEs’ performance, including innovation, internationalization, auditing and risk of failure. The study also highlights the need for future research to adopt a behavioral perspective, to shift focus from identifying responsibilities to examining governance processes and to use nonlinear models and qualitative methods to effectively analyze the interrelated nature of the phenomena under study.

The limitations of the review include the limited number of studies available for analysis, as well as the fact that most of the empirical research was based on evidence from European countries, with only a few papers focusing on other countries, such as the USA, China and Ghana.

The results of this review provide valuable insights for researchers and practitioners in the field of corporate governance in SMEs. The findings provide a foundational basis for further research in the area and highlight the need for future studies to adopt a behavioral perspective and use nonlinear models and qualitative methods.

The purpose of this paper is to present a bibliometric analysis of earnings management (EM), providing an overview of the main results and research trends in this area. EM is a relevant topic in financial studies. It has been widely studied over the past few decades as a phenomenon of intentional manipulation of financial reporting.

The Web of Science (WoS) database was used as a source, and this study has adopted VOSviewer as the bibliometric analysis tool to achieve an overview of EM research and understand current research trends on this matter. This study has collected data from 4,342 articles published from 1900 to 2020.

The conclusions of this study show that EM is strongly related to corporate governance, performance and quality of information. Publication trends and categories are useful to understand the development of trends and current domains in this area. This research analyses the most productive authors, countries and journals. This study conducted a cluster analysis using a keyword perspective to obtain emerging trends in EM. Research in EM through real activities represents a research gap, which can be an opportunity for future research.

The authors recognize as limitations the fact that the study is limited to the WoS database. Another limitation is the keywords used for the search, as this study only uses “earnings management”, as it is the most used keyword in EM literature. An additional limitation is associated with the selection of only one type of document, “articles,” disregarding other types of publications.

Although there are some bibliometric studies on EM, this study found out that they focus on specific EM topics and fail to analyze this theme on a global scale. Most of the literature on this subject is disperse and consequently needs systematization. This research is also relevant for academic purpose, as this research contributes to understanding the state of art and contributes to the development of scientific knowledge by providing a systematization of the literature on the topic of EM.

The purpose of this paper is to present an overview of functional properties of the polysaccharide-based component and their application in developing edible film and coating for the food processing sector.

In this review study, approximately 271 research and review articles focusing on studies related to polysaccharide-based components and their film-forming properties. This article also focused on the application of polysaccharide-based edible film in the food sector.

From the literature reviewed, polysaccharide components and components-based edible film/coating is the biodegradable and eco-friendly packaging of the materials and directly consumed by the consumer with food. It has been reported that the polysaccharide components have excellent properties such as being nontoxic, antioxidant, antimicrobial, antifungal and with good nutrients. The polysaccharide-based edible film has lipid and gas barrier properties with excellent transparency and mechanical strength. In various studies, researchers worked on the development of polysaccharide-based edible film and coating by incorporating plant based natural antioxidants. This was primarily done for obtaining improved physical and chemical properties of the edible film and coating. In future, the technology of developing polysaccharide-based edible film and coating could be used for extending the shelf life and preserving the quality of fruits and vegetables at a commercial level. There is more need to understand the role of edible packaging and sustainability in the food and environment sector.

Through this review paper, possible applications of polysaccharide-based components and their function property in the formation of the edible film and their effect on fruits, vegetables and other food products are discussed after detailed studies of literature from thesis and journal article.