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This study investigates taxpayers’ perception to the Jordanian tax system efficiency according to the perspective of Keynes. Its main purpose is to determine whether taxpayers perceive the Jordanian tax system as efficient, enough to influence taxpayers’ patterns of behavior, or inefficient and just used to collect revenue by the government. A self‐administered questionnaire is used to collect the primary data of the study, in order to measure the economical and socio‐cultural efficiency of the system. A convenience sample consisting of 175 respondents was selected to survey how taxpayers perceive the Jordanian tax system efficiency. The t‐test is used as a decision criterion for the acceptance or rejection of the hypotheses. Correlation analysis is also used to support the findings of the study. The study finds that taxpayers perceive the Jordanian tax system as efficient, and they perceive that the tax system is intentionally used to influence their behavior.

This study investigates the effect of Earnings per Share (EPS), Dividends per Share (DPS), and Book Value per Share (BVPS) on stock market prices in Abu Dhabi Securities Market. All listed companies in the Abu Dhabi Securities Market are included in this study except those companies which were listed after the starting of year 2002. In addition, those companies which had been prevented from trading in the market for one year or more during the years from 2002 to 2006 were also excluded because the available data of these companies are not adequate. As a result, among the 60 listed firms in Abu Dhabi Securities Market, 22 were excluded. Four hypotheses are under consideration in this study. The simple linear regression method was used to test the first three hypotheses based on t‐test, while the multiple linear regression method was used to test the last hypothesis based on F‐test. Moreover, the correlation method is used to support the findings. The current study found a significant effect of EPS and BVPS on stock market price in the Abu Dhabi Securities Market, whereas no significant effect of DPS was found.

The objective of this study is to know how income taxpayers perceive the Jordanian income tax fairness and to determine the degree of income taxpayers’ compliance in Jordan. Moreover, the study aims to investigate the effect of income tax fairness on taxpayers’ compliance degree in Jordan. An empirical survey using self‐administered questionnaire has been carried out to achieve the objectives of this study. The survey included 275 respondents among income taxpayers in Jordan, but just 246 copies were received. Based on the revision of the literature framework, and in order to achieve the above‐mentioned objectives, eight hypotheses were developed and tested using t‐test through the methods of “one sample t‐test”, and “simple linear regression”. The study reveals that income taxpayers in Jordan perceive the Jordanian income tax as fair. The study also reveals that there is a high degree of income taxpayers’ compliance in Jordan. Moreover, the study concludes that income tax fairness affects income taxpayers’ compliance, but tax fairness alone doesn’t interpret all the change that occurs in taxpayers’ compliance issue.

Based on the intellectual capital (IC) theory and the resource-based view (RBV), the paper seeks to elucidate the direct and indirect relationships between IC and competitive advantage in small and medium enterprises (SMEs). Therewithal, besides examining the mediating role of innovation capabilities in the IC-competitiveness link, it scrutinizes the moderating effect of entrepreneurial orientation in causing IC to boost competitiveness in SMEs through flourishing innovation capabilities.

Data were collected from 206 participants working in SMEs operating in the Kingdom of Saudi Arabia with the help of a structured questionnaire distributed through LinkedIn. Partial least square (PLS)-based structural equation modeling (SEM) using SmartPLS 4.0 has been performed to calibrate the auxiliary and structural models.

Based on the empirical analysis, IC significantly and directly enhances the competitive advantages of SMEs. Additionally, innovative capability has been found to be a complementary partial mediating condition in enabling IC to foster competitiveness in SMEs. Furthermore, the moderated mediation analysis reveals that innovation capabilities strongly mediate the association between IC and competitiveness in SMEs, characterizing higher entrepreneurial orientation.

The study provides significant insights to academicians and practitioners seeking to comprehend or configure interactions among IC, innovation capabilities, and entrepreneurial orientation in maturing competitiveness among SMEs, especially in emerging economies. Furthermore, the study provides a valuable integrative perspective on SMEs’ competitiveness by involving three voguish constituents of contemporary scholarly discourse grounded into the leading underpinning theoretical perspectives, such as IC theory, RBV, and entrepreneurship theory.

The uniqueness of this model lies in its rich theory-laden conceptualization and explanation that could extend theoretical debate and managerial action to the next levels.

This study aims to empirically examine the influence of transformational leadership on job satisfaction in Jordanian commercial banks through knowledge sharing as a mediator. The data were collected from 232 employees and then analyzed through regression analysis using SPSS. The results revealed that there is a significant influence of transformational leadership on job satisfaction, as well as a significant influence of knowledge sharing on this relationship. These findings imply that if managers adopt transformational leadership, their subordinates can be satisfied with their jobs, specifically if they facilitate knowledge sharing. This study sheds light on improving organizational performance and employee engagement in a specific context and provides excellent direction for future contributions.

The purpose of this paper is to investigate the influence of intellectual capital (IC) on the performance of Malaysian automotive manufacturing firms. It also examines the role of strategic thinking (ST) as a moderating variable in the relationship between IC and performance in these firms.

This study used a quantitative approach, with an initial sample of 228 firms in Malaysia. Partial least squares structural equation modelling (PLS-SEM) was employed to test the study hypotheses.

The results of the PLS-SEM analysis are as follows: Human capital (HC) and relational capital (RC) have significant effect on performance, but not structural capital (SC). ST has no moderating effect on the relationship between RC or SC and performance although it does moderate the relationship between performance and HC.

Together with the government, CEOs hold responsibility for ensuring that organizations practice effective ST and IC. With the assistance of government, CEOs should exert every effort to be leaders in this matter. In addition, CEOs of automotive manufacturing firm should reduce their emphasis on classical ways of managing organizations processes.

The findings offer guidance to automotive firms considering how to develop IC and ST to improve performance, especially in Malaysia and Southeast Asia.

This is the first study to examine the moderating effect of ST on the relationship between IC and performance worldwide.

The purpose of this study is to empirically investigate the influence of innovation orientation, information sharing and service innovation in United Arab Emirates (UAE) government institutions.

Using a convenient sample approach, data was obtained from the UAE government agencies. The various constructions were analysed using partial least squares structural equation modelling in SmartPLS.

The results show that innovation orientation has an impact on service innovation. Knowledge sharing also functions as a moderator in the link between innovation orientation and government service innovation.

This paper contributes both theoretically and practically. To the best of the authors’ knowledge, it is one of the first studies to examine direct correlations between innovation orientation and government service innovation, giving evidence of the moderating function of knowledge sharing in innovation orientation and service innovation.

Environmental concerns and the urgent issues of climate change have shifted the organization’s focus toward achieving sustainability. Therefore, this study aims to evaluate the complex relationships among green human resource management (GHRM), green innovation (GI), green human capital (GHC) and sustainable performance (SP).

To investigate the relationships, the study employed partial least square structural equation modeling to run an analysis on 384 managers working in the hotel sector in Egypt, selected through a simple random sampling technique.

The results demonstrate that GHRM positively influences both GI and GHC. Additionally, GI and GHC have a positive impact on SP. Furthermore, GHRM directly contributes to SP, with GI and GHC acting as significant mediators in the relationship between GHRM and SP.

This study advances theoretical understanding and offers practical insights by employing the resource-based view theory and the ability-motivation-opportunity theory.

This research introduces and empirically tests a novel conceptual framework that comprehensively assesses the impacts of GHRM, GI and GHC on SP.

This study aimed to examine the role of green human resource management on environmental performance at Islamic universities, with the mediating effect of green cultural festivals and the moderating role of individual green values.

The research employed random sampling techniques by selecting a sample of 192 students from various Islamic universities in Indonesia. The participants were selected through an online survey. In addition, data analysis was done using the structural equation modelling-partial least squares (SEM-PLS) technique with the SmartPLS 3.0.

Implementing green human resource management has become a crucial factor in enhancing the environmental performance of Islamic universities. Moreover, green cultural festivals function as an intermediary variable. At the same time, individual green values exhibit a moderating variable that can enhance the influence between green human resource management and environmental performance.

Implementing an effective green human resource management strategy enhances environmental performance. Green human resource management has assisted universities in creating a generation of graduates with a solid commitment to ecological sustainability and raised awareness of the significance of conserving the environment. As a result, this commitment equips students to become agents of change in society upon graduation. Furthermore, campuses need to integrate environmental curriculum components into all study programs, as students need to understand the significant impact of environmental stewardship from both Islamic and scientific perspectives.

This research provides a novel perspective on how Islamic universities are exceptionally well-equipped to create environmental awareness and values that students can practically apply post-graduation using green cultural festivals, which are regularly held. This study is the first to introduce the concept of green cultural festivals in universities utilising the basis of combining green culture with cultural festivals with the theoretical background of resource-based theory.

Knowledge sharing adoption has been considered as a significant practice for organizations. However, there is a modest empirical confirmation to indicate how these organizations value the richness of their knowledge capabilities. The purpose of this paper is to investigate both transformational and transactional leadership styles that influence employees’ knowledge sharing practices, and the impact of the latter on job performance, and then on firm performance.

Data collected from 179 employees at the higher council of youth in Jordan were empirically tested using structural equation modelling.

The findings revealed that both transformational and transactional leadership styles have significant impact on job performance, and the latter on firm performance. Also, it was found that transactional leadership impacted knowledge sharing, whereas transformational leadership did not.

This research proposes a new approach to understand knowledge sharing adoption, and outlines some theoretical and managerial implications of the findings.