This study examines the influences of various organizational performance factors on the application of Lean tools and the effects of Lean methodology implementation. Although Lean management has been widely studied, empirical evidence on the combined influence of internal organizational capabilities and external environmental pressures on Lean adoption and outcomes in transition economies remains limited. In particular, the relative importance of internal resources and competitive pressures in shaping Lean implementation results has not been sufficiently explored. Therefore, this study aims to analyze how different organizational and environmental factors influence both the application of Lean tools and the effects of Lean methodology implementation. The independent variables considered include: business performance, organizational culture, company size, technical infrastructure and resources, education and competence of employees, training for Lean methodology, management support, competitive pressure and motivation to reduce costs, degree of innovation in the company, the role of the Lean concept in strategic planning, years of company existence, and years of Lean tool implementation. The research was conducted among food industry companies in Serbia, and a total of 183 valid questionnaires were collected. The results indicate that the application of Lean tools is most strongly influenced by training for Lean methodology, followed by business performance and company size. In contrast, the effects of Lean methodology implementation are primarily affected by competitive pressure and motivation to reduce costs, as well as management support. Furthermore, the analysis shows that Lean application and Lean outcomes function as two distinct dimensions: companies may apply Lean tools without achieving significant effects if managerial support or competitive pressure is insufficient. Conversely, firms with strong competitive drivers and committed management achieve noticeably higher performance improvements even with moderate levels of Lean tool adoption. Overall, the findings suggest that the application of Lean tools largely depends on the company’s internal resources, such as employee knowledge and training, business strength, and scale of operations, while the success and outcomes of Lean implementation are more strongly driven by external competitive pressures and the degree of managerial understanding and support. By distinguishing between the determinants of Lean tool adoption and the determinants of Lean implementation outcomes, this study contributes to a clearer understanding of Lean effectiveness in the context of transition economies.

This study aims to analyze the factors influencing the disclosure of sustainability reports in manufacturing sector companies listed on the Indonesia Stock Exchange. This study examined 174 samples of manufacturing companies. The research method employed a quantitative approach, and the data were analyzed using descriptive statistical analysis, inferential statistical tests, and Moderated Regression Analysis (MRA) tests. The results of this study indicate that the company size and corporate governance variables have a positive and significant influence on the disclosure of sustainability reports. In contrast, the model structure variable has no effect in moderating. These findings have implications for company management and stakeholders in enhancing transparency and corporate sustainability practices.

Although stock prices are theoretically influenced by fundamental factors that reflect company performance, in the consumer goods industry there are still conditions in which improvements in fundamental performance are not followed by increases in stock prices. Studies that specifically discuss the effect of earnings, company size, and company efficiency on stock prices during the 2020–2024 period also remain limited. This study aims to analyze the magnitude of the effect of earnings, company size, and company efficiency on stock prices in consumer goods industry companies during 2020–2024. This study employed a quantitative approach with an associative design. The data used were secondary data from company financial statements obtained through the official website of Bursa Efek Indonesia for the 2020–2024 period. The research sample consisted of 16 companies selected using purposive sampling. The data were analyzed using the EViews application through the panel data regression method. The results showed that earnings proxied by EBITDA had a positive and significant effect on stock prices, with a t-value of 2.301873 ≥ the t-table value of 1.991673 and a probability value of 0.0241 ≤ 0.05. In contrast, company size proxied by Ln Assets and company efficiency proxied by TATO had no significant effect on stock prices, with probability values of 0.9151 and 0.3905, respectively. Simultaneously, earnings, company size, and company efficiency also had no effect on stock prices, with a probability value of 0.104355 ≥ 0.05. These findings contribute to the development of financial theory by confirming that earnings are a more dominant indicator in determining stock prices, while also providing practical implications for investors in making investment decisions.

The rapid expansion of the digital economy has intensified demand for data science talent in China, yet higher education curricula often lag behind evolving industry requirements. While the skills gap is widely acknowledged, few studies offer large-scale empirical evidence linking labor-market signals to curriculum design in the Chinese context. This study analyzes 12,436 data science–related job postings from major Chinese recruitment platforms between 2022 and 2024 to map employer demands and their educational implications. Using text preprocessing, natural language processing, skill extraction, clustering, and regression techniques, we identify key patterns in geographic distribution, required competencies, and salary drivers. Results show that job demand is heavily concentrated in Tier-1 and Tier-2 cities. The most frequently required skills include Python, SQL, machine learning, big data tools (e.g., Spark and Hadoop), statistical analysis, and communication abilities. Salaries are most strongly influenced by city tier, company size, educational qualifications, and proficiency in specialized technical areas such as cloud platforms and deep learning. A notable mismatch persists between university training and market expectations—particularly in applied technical skills and interdisciplinary problem-solving. These findings provide an evidence-based foundation for curriculum redesign, stronger industry–academia collaboration, and more responsive educational planning. Future research should extend to longitudinal forecasting and cross-country comparisons.

Context: In Switzerland, dual apprenticeships are the most popular post-compulsory education pathway, combining workplace-based training with vocational school learning. Company-based trainers play a pivotal role in guiding apprentices through this dual system, ensuring that they acquire both practical skills and professional knowledge. Despite their centrality in the apprenticeship system, research focusing specifically on these key individuals and their career trajectories remains scarce. This study investigates the career pathways leading to becoming company-based trainers and explores the factors and processes influencing their role adoption. Approach: The research employs a qualitative methodology, comprising 80 semi-structured interviews with trainers across diverse sectors in French-speaking Switzerland. Participants were selected to represent a range of industries, company sizes, and professional backgrounds in order to capture the variety of experiences among trainers. Interviews focused on their career histories leading to the trainer role, as well as their experiences while performing this role. Data analysis followed thematic content analysis and typological approaches to identify distinct trainer profiles and their professional trajectories. Findings: The study identifies four ideal types of trainers: entrepreneurs, artisans, converted, and resigned. These profiles highlight the varying factors, career transitions, and professional ethos underpinning trainers' engagement in their roles. Entrepreneurs often approach training as an extension of their business or a strategic career step, while artisans see it as a way to pass on their craft and expertise. Converted trainers take on the role following career changes, seeking personal fulfilment or responding to organizational needs, whereas resigned trainers experience misalignment between their expectations and professional reality. These findings highlight the complexity and heterogeneity of trainers' career trajectories and the various factors shaping their role adoption. Conclusion: The findings underscore the heterogeneity of pathways into the training role and its implications for vocational education and training (VET) systems. Recognizing and supporting these diverse pathways can enhance trainers' satisfaction and impact, ultimately benefiting apprentices and organizations. Future research should explore the interplay between organizational contexts and individual drivers to optimize the training experience.

In this study, we explore the relationship between organizational culture and R&D performance in the Korean construction industry using an integrated approach combining patent analytics and employee sentiment analysis. We analyzed 2,699 employee reviews and 672 patents from 2015-2024 across public institutions, large enterprises, and SMEs, employing the BM25 text-weighting algorithm to derive eight innovation indicators such as Concentration Score (CS), Diversity Score (DS), and Consistency Score (ConS). Organizational culture was evaluated using Psychological Safety Metrics (PSM) and Network Density Indicators (NDI). The findings reveal distinct correlational patterns: in public institutions, a strong positive correlation was observed between psychological safety and innovation consistency (ρ = 0.771), while network density was positively correlated with patent intensity (ρ = 0.51). In large enterprises, network density was positively correlated with innovation diversity (ρ = 0.420). Conversely, SMEs showed a negative correlation between network density and patent intensity (ρ = −0.430). Notably, peer support was negatively correlated with concentration scores (ρ = −0.35), indicating that highly collaborative environments may not always foster breakthrough innovations in certain contexts. These insights are valuable for customizing innovation strategies to organizational traits in the Korean construction sector and enhance understanding of factors affecting information-driven R&D performance. While focused on a specific context, this methodological framework offers a scalable model for assessing the culture-innovation link in other industries and geographies.

The duration of pricing and reimbursement (P&R) negotiations is a key performance indicator for medicines agencies in universal health coverage systems. In early 2024, the Italian Medicines Agency (AIFA) underwent a major reform, including the merging of the previous Scientific-Technical Committee and Price and Reimbursement Committee into a single Scientific and Economic Committee. This study evaluates the reform's impact on time to P&R determinations for new medicines in Italy. A time-to-event analysis was conducted on 139 new chemical entities authorized by the European Commission (EC) between February 2021 and December 2023. The primary outcome was the time from marketing authorization (MA) to publication of AIFA's P&R determination. Kaplan-Meier curves and Cox proportional hazards models were used to compare reclassification hazards between pre- (before March 2024) and post-reform groups of medicinal products, based on a fixed separation date, adjusting for antineoplastic therapeutic area and pharmaceutical company size. Four sensitivity analyses tested the robustness of the results. The multivariate Cox model, adjusting for antineoplastics, products from major corporations, and orphan medicines, showed that the reform was associated with an 84% increase in reclassification hazards (HR = 1.84, 95% CI 1.20-2.82, p = 0.005). Sensitivity analyses corroborated these findings, showing even greater improvements when focusing on national evaluation timeframes (HR = 11.57 and HR = 3.91). The consolidation of separate committees into a unified structure, as a part of the 2024 AIFA reform, was accompanied by accelerated P&R negotiations for new medicines in Italy, demonstrating that structural optimization of health technology assessment processes may enhance system efficiency.

The goal of this study is to investigate the impact that business risk and company size have on the capital structure of industrial businesses that are listed on the Indonesia Stock Exchange between the years 2021 and 2024 on the Indonesia Stock Exchange. For the purpose of capital structure, the Basic Earnings Power Ratio (BEPR) is used to assess risk, the Natural Logarithm (LN) is used to assess the size of the organization, and the Debt to Equity Ratio (DER) is used to do capital structure analysis. In this particular study, a quantitative approach was taken, and the statistical software that was utilized for the analysis was SPSS version 27. The research objectives were met by 27 different companies, and samples obtained were from them through the use of purposeful sampling. Compared to 0.05, the significant value of the t-test, which is 0.301, is higher. The t-table value of 1.98282 is exceeded by the estimated value of -1.038, which is lower than the t-table value. It may be derived from this that the capital structure is not significantly impacted by the risk that the business faces. Nevertheless, this does not apply to the size of the company. This is demonstrated by a significance value of 0.001 and a calculated t-value of 3.319, both of which are higher than the value of 1.98282 that is seen in the t-table statistic. Meanwhile, the capital structure of a firm is positively and significantly impacted by both the growth of the organization and the risks that it faces. There is a significant difference between the F-value of 5.685 and the F-table value of 3.08, with the sig. value being 0.005. According to the adjusted R-Square value of 0.081, the variance in capital structure may be explained by business risk and firm size to the extent of up to 8.1% of the total variation. On the other hand, 91.9% of this variation consisted of additional factors that were not investigated.

ABSTRACT Corporate sustainability has become a strategic priority in response to growing regulatory, social and environmental pressures, placing greater emphasis on governance structures, such as board composition, that shape the incorporation of ethical and sustainable values into corporate decision‐making. In this context, this study analyses the influence of gender diversity on boards of directors on eco‐innovation in products and processes, also examining the moderating role played by the environmental orientation of the organisational system. To this end, an international sample of 5340 companies from the Refinitiv Workspace database during the period 2016–2023 is used. The results show that a higher proportion of women on boards of directors significantly drive eco‐innovation in products and processes, while organisational environmental orientation has a positive effect on companies' innovative capacity. However, there is a negative moderating effect between the two variables, indicating a substitution relationship. Likewise, factors such as company size, liquidity and profitability reinforce the propensity to innovate environmentally, while global events between 2020 and 2023 acted as drivers of sustainable strategies. These results underscore the importance of integrating diversity into senior management and consolidating organisational structures committed to sustainability, creating a governance framework capable of generating environmental innovation, resilience and long‐term sustainable value.

This study examines the influence of Blockchain Technology, Internal Control, and Company Size on Audit Report Lag (ARL) in manufacturing companies listed on the IDX Syariah for the 2021-2025 period, focusing on the potential of digital innovation and oversight mechanisms to enhance financial reporting efficiency. Utilizing a quantitative approach with multiple regression analysis, data were collected through purposive sampling from the annual reports of issuers consistently listed in the sharia index. The results indicate that, both partially and simultaneously, Blockchain Technology, Internal Control, and Company Size have no significant effect on audit report lag. The very low Adjusted R-squared value suggests that the adoption of blockchain technology and internal control structures is currently still administrative or a matter of regulatory compliance, thus failing to fundamentally transform conventional substantive audit procedures. This research provides a contribution to regulators and audit practitioners to accelerate the development of digital-based audit standards and encourage the strengthening of internal control quality so that it can provide a tangible contribution to financial reporting efficiency in the Indonesian sharia capital market.

Companies legitimately attempt to lower their tax bills by exploiting tax loopholes; this is called tax avoidance. The purpose of this study is to examine how the Cash Effective Tax Rate (CETR) is affected by ROA, DER, and LN, in relation to tax avoidance. Agency theory, the basis of this study, states that managers tend to make decisions, including those related to corporate tax management, based on their own self-interest, rather than the interests of the owners. Using data from 112 observations from energy sector companies listed on the Indonesia Stock Exchange for the period 2021–2024, this study adopted a quantitative method with multiple linear regression. There is a negative correlation between tax avoidance and profitability, according to the study results. As profits increase, businesses are less likely to engage in tax avoidance strategies. This is in line with agency theory, which highlights the importance of reputation and owner influence on management. At the same time, there is no clear relationship between leverage and company size; this suggests that tax avoidance techniques by energy industry businesses are not always determined by their overall assets or debt levels.

This study aims to analyze the effect of earning growth, the reputation on public acconting firms(PAFs),firm size,and female CEOs on earnings quality. Earnings quality is an important indicator in assessing the reliability of earning information that reflects a company’s actual economic condition. This study is based on agency theory,which explains the potential conflict of interest between management and shareholders,thereby emphasizing the need of effective monitoring mechanisms to improve earnings quaity. The population of this study consists of healthcare sector companies lited on the indonesia stok exchange (IDX) during the 2021-2024 period. The sampling technique used is purposive sampling,resulting in asample of companies that meet the research criteria. The data used are secondary data obtained from companies’ financial statements and annual reports. Multiple linear regression analysis is employed as the data analysis method. Earnings quality ia measured using the ratio of operating cash flow to net reputation of PAFs and CEOs are measured using dummy variables, and firm size is measured using the natural logarithm of total asset. From the research results, it can be concluded that profit growth, KAP reputation, company size, and female CEOs have a negative and significant effect on profit quality.

This research aims to analyze the influence of liquidity, capital structure, company size, and working capital efficiency on the profitability of food and beverage companies listed on the Indonesia Stock Exchange during the post-pandemic period 2021–2024. This research uses a quantitative approach with panel data regression methods. The selection of the estimation model was carried out through a series of model selection tests, and the Random Effect Model was used as the best model. The research results show that liquidity and capital structure have a significant negative effect on profitability, company size has a significant positive effect, while working capital efficiency has no significant effect. These findings indicate that in the post-pandemic recovery period, the company's financial strategy tends to be defensive, so that the increase in current assets and leverage is not fully able to encourage increased profits. On the other hand, business scale is a relatively consistent factor in increasing company profitability. This research provides an empirical contribution by showing that the relationship between financial indicators and profitability is contextual and influenced by the phase of the economic cycle. It is hoped that the results of this research can be a reference for company management, investors and future researchers in understanding the dynamics of profitability of the food and beverage industry in the post-crisis period.

Corporate financial performance (CFP) generally measures how a firm is effectively undertaking its profit-making activities, and the rising demands on companies by their stakeholders have resulted in a renewed emphasis on whether environmental, social, and governance (ESG) practices can be implemented to support financial performance, particularly in challenging environments. Firms that fall under the Practice Note 17 (PN17) and Guidance Note 3 (GN3) frameworks of Bursa Malaysia (BM) are under an increased level of scrutiny and pressure to recover, and thus, ESG–CFP relations are particularly applicable in the context of distress. This analysis was based on a sample of annual panels of PN17 and GN3 companies between 2015 and 2024, PN17/GN3 identification since 2001, and the datasets used in the research included BM, London Stock Exchange Group (LSEG) Workspace, annual reports, as well as websites of companies, with manual extraction of ESG data in the case of non-availability of third-party data. CFP was calculated by means of Return on Assets (ROA) and Return on Investment (ROI), while ESG was calculated by means of ESG scores and a composite ESG score, with control variables being company size, age, revenue growth, debt, shareholding by insiders, and board size. The empirical approach used fixed effects, pooled ordinary least squares, and random effects models as a product of diagnostic checks on the principles of normality, multicollinearity, heteroskedasticity, autocorrelation, and stationarity. The anticipated findings indicate that ESG practices have a positive relationship with CFP in distressed companies, and governance is expected to have the most proximate connection with performance through accountability and investor confidence. Meanwhile, the impact of environmental and social influences may be less apparent in the short term. In a nutshell, the results are targeted toward informing regulators, investors, and distressed companies on ESG representations and highlighting ESG aspects as recovery mechanisms.

This research aims to analyze the impact of sustainability reports, green accounting, intellectual capital, and firm size on company profitability with sales growth as control variable. The population in this study were basic materials sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Profitability was measured using the Return on Assets (ROA) indicator as a proxy. The sampling technique employed in this research is purposive sampling, resulting in 69 sample observations that met the criteria. This study adopts a quantitative method with multiple linear regression analysis techniques through the Pooled Ordinary Least Squares (Pooled OLS) approach combined with year effect control. The data used in this research were obtained from secondary sources, including financial reports, sustainability reports, and PROPER ratings from companies listed on the Indonesia Stock Exchange (IDX) in the basic materials sector during the observation period. The empirical results of the analysis show that, sustainability report, green accounting, and firm size have no significant effect on profitability. In the other hand, intellectual capital is found to have a significant positive effect on profitability. This study contributes by combining GRI based sustainability disclosure and PROPER based environmental performance in a single model for a highly carbon-intensive sector. Findings imply that intangible assets dominates profitability, while sustainability disclosure, green accounting, and company size are not yet priced into accounting profitability in the short run.

The purpose of this study is to analyze the direct influence of profitability and company size on stock returns of companies in the Indonesian Sharia Stock Index before, after, and during the COVID-19 outbreak in Indonesia. The research method used is quantitative with panel data regression analysis. The research sample is based on purposive sampling of companies in the Indonesian Sharia Stock Index listed on the Indonesia Stock Exchange, with a research period of 2017–2024, with a total sample of 43 companies. The results of this study prove that profitability, proxied by Return on Assets (RoA), and company size have a positive effect on stock returns throughout the study period, before, during, and after the COVID-19 pandemic. The implications of this research result indicate that RoA has a significant effect with increasing strength during the crisis period, with institutional ownership being very strong, especially in the period after COVID-19

Corporate social responsibility (CSR) is becoming increasingly important for the maritime logistics industry's competitive advantage while simultaneously enhancing its social accountability. The objective of this research is to assess how the CSR practices of container shipping companies in Turkey affect customer satisfaction and loyalty among customers of foreign trade services. Using the theoretical framework of Social Exchange Theory (SET), a quantitative research methodology was employed, and an online survey was administered to 165 export companies (n=165) that are members of the Aegean and Marmara Exporters' Associations. The survey data were analysed using correlation and regression analyses and ANOVA. The statistical findings support the conclusion that CSR significantly improves both customer satisfaction and commitment (p < .05). The regression analyses showed high explanatory power. In addition, the ANOVA tests demonstrated that significant differences exist across industries (for example, fisheries and animal products, textiles, minerals, and natural stone) and company size, with large companies perceiving companies' CSR efforts more favourably than do small or medium-sized companies. Therefore, these findings demonstrate that adopting sustainable-oriented CSR initiatives will create strong customer engagement and serve as a key differentiator at the strategic level in Turkey's container shipping industry.

Earnings management remains a persistent issue in financial reporting, particularly in capital-intensive sectors such as the mining industry. Various firm characteristics and governance mechanisms are often examined to understand their role in influencing managerial incentives to manipulate earnings. This study investigates the effect of firm size, leverage, and audit quality on earnings management, with managerial ownership included as a moderating variable. This investigation utilizes secondary data extracted from the audited annual reports of mining enterprises listed on the Indonesia Stock Exchange (IDX) across the 2020–2024 observation window. The proposed hypotheses are evaluated through panel data estimation employing a Moderated Regression Analysis (MRA) specification. The empirical results demonstrate that leverage bears a statistically significant inverse relationship with earnings management, implying that greater debt exposure may curtail managerial latitude in financial reporting due to intensified scrutiny from creditors. In contrast, neither firm size nor audit quality exhibits a statistically discernible association with earnings management practices. Moreover, managerial ownership does not condition or moderate the relationships between firm size, leverage, audit quality, and earnings management. These findings underscore the salience of external disciplinary mechanisms, particularly creditor oversight, in constraining opportunistic reporting behavior, whereas managerial ownership appears to possess limited governance potency, largely attributable to its relatively marginal proportion within mining firms. Collectively, the study augments the extant literature by furnishing empirical insight into the effectiveness of governance mechanisms in mitigating earnings manipulation within Indonesia’s resource-based industrial sector.

This study aims to analyse the effect of solvency, profitability, and activity on company value with company size as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange during the period 2020–2024. This study uses a quantitative approach with an explanatory research method. The sample was determined using purposive sampling, resulting in 26 companies with a total of 130 observation units. The research data was analysed using panel data regression analysis with a moderated regression analysis (MRA) approach. The results showed that solvency did not have a significant effect on company value, while profitability and activity had a significant effect on company value. Furthermore, company size was found to moderate the effect of solvency and profitability on company value, but did not moderate the effect of activity on company value. These findings indicate that financial performance, particularly profitability and the effectiveness of company activities, plays an important role in increasing company value, with company size serving as a factor that strengthens certain relationships.

This study aimed to provide empirical evidence on the effect of company size, financial distress, and financial risk on the integrity of financial reports in manufacturing companies listed on the Indonesia Stocks Exchange from 2019 to 2023. This study employed a quantitative descriptive approach, utilizing secondary data in the form of annual reports. The research subjects comprised manufacturing companies listed on the Indonesias Stocke Exchange. A purposive sampling technique was applied, resulting in a dataset of 199. Data analysis methods included observation techniques, descriptive statistics, classical assumption testing, and multiple linear regression analysis. The findings of this study indicated that company size had a positive and significant effect on the integrity of financial statements. This effect was shown by a t-test significances value of 0.035 at the 0.05 significances level. In contrast, the financial distress variable showed a t-test significance value of 0.058 at the 0.05 significance level. The financial risk variable demonstrated a t-test significance value of 0.308 at the 0.05 significance level. These results suggest that while company size affects the reliability of financial reporting, financial distress and financial risk do not have a significant impact. It is recommended that companies use these findings as evaluation material to enhance the accuracy and integrity of their financial reports.