This study evaluates the performance of China Taipei firms in the global business environment, focusing on the role of firm-level factors, the geographical setting context, internationalization, and product diversification. These variables are chosen for their potential to enhance resilience and bring firms into global competitiveness. This study performs a generalized least squares (GLS) and curved relationship analysis of 2160 observation samples in the panel analysis, based on a sample of 360 firms across eight industries. The analysis reveals positive correlations between non-labor-intensive operations and effective supply chain management and firms’ overall performance, while dependency on China negatively impacts performance. Notably, the degree of internationalization and product diversification significantly influences the correlations between the key predictors and geographical diversification. A highlight of this study is the application of a curvilinear relationship analysis (non-linear analysis) to assess the real assumptions, providing insight into how these factors interact to affect firm performance. This study stresses the importance of diversifying supply chains, reducing reliance on single markets like China, and enhancing supply chain efficiency through non-labor-intensive operations. This study highlights the need for supportive policies that encourage global expansion, product diversification, and competitiveness in the global business environment.

Type of the article: Research ArticleAbstractThis paper empirically analyzes the influence of the Shariah Supervisory Board (SSB) and its characteristics on the disclosure of the Islamic Corporate Ethical Identity (ICEI) among 42 Islamic banks in Qatar, Indonesia, Saudi Arabia, Malaysia, the United Arab Emirates, and Turkey (collectively referred to as QISMUT) during the period 2019–2023. The study employs text analysis to measure the extent to which ICEI information is disclosed in these banks’ annual reports, demonstrating a significant increase in such disclosures over the analyzed period.The study utilizes descriptive statistics to provide a foundational understanding of the trends in ICEI reporting. Furthermore, it applies multiple regression analysis to ascertain the relationship between SSB characteristics and ICEI disclosures, controlling for variables such as bank size, financial performance, and economic performance. The findings reveal significant disparities in ICEI disclosure rates, with Turkey exhibiting the lowest levels and Saudi Arabia the highest. This variation indicates a notable deficiency in the emphasis on ICEI among Islamic banks within the region. Additionally, the study highlights a positive correlation between SSB characteristics and ICEI disclosure levels. Banks with larger SSBs, possessing diverse expertise, intellect, and reputable credentials, tend to show higher ICEI disclosure levels. This suggests that effective SSBs enhance the governance of Islamic banks, promoting adherence to Islamic ethical standards. However, intriguingly, the study finds a significant impact of ICEI disclosure on the financial performance of these banks. In conclusion, Islamic banks should strengthen governance and improve communication about ICEI disclosures to enhance transparency, accountability, and alignment with Islamic values, boosting financial performance.

This study discusses the influence of family ownership and political connections on related party transactions with corporate governance variables as a moderating variable in mining companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This study uses audit quality, firm age, profitability and firm size as control variables. This type of research is quantitative research. The data used is secondary data using purposive sampling. This study uses the Eviews test tool and uses the random effect model and Moderated Regression Analysis (MRA). The results of the study show that family ownership and political connections have an effect on related party transactions. Furthermore, corporate governance weakens the influence of family ownership and political connections on related party transactions.

Type of the article: Research Article AbstractWhistleblowing plays a critical role in fraud detection, especially in organizations where fraudulent activities can severely undermine performance and trust. This study, conducted at Universitas Muhammadiyah Surakarta (one of the leading private universities in Indonesia), examines how students in accounting and management programs decide to report misconduct, influenced by moral reasoning and ethical leadership. The data were collected in 2024 through an online questionnaire distributed to 246 accounting and management students who are likely to face ethical dilemmas in their professional environments.The findings reveal a significant correlation between ethical leadership (t = 6.788, p = 0.014) and moral reasoning (t = 2.411, p = 0.017) in shaping students’ propensity to engage in whistleblowing. Specifically, ethical leadership, characterized by leaders who prioritize integrity, transparency, and ethical behavior, significantly encourages individuals to report wrongdoing. Moreover, strong moral reasoning enables individuals to better understand ethical considerations, fostering an environment where whistleblowing is seen as a responsible action.Interestingly, although both factors positively influence whistleblowing decisions, moral reasoning does not moderate the effect of ethical leadership on these decisions (t = –0.479, p = 0.632). This suggests that ethical leadership acts as a direct motivator for whistleblowing, independent of an individual’s moral reasoning. Ultimately, this study underscores the importance of cultivating ethical leadership within organizations to support and encourage whistleblowing, thereby enhancing fraud detection mechanisms and overall organizational integrity. It offers valuable new insights into the dynamics of moral conduct and its implications for future organizational regulations.

This study examines the effects of sustainability and annual report readability on information asymmetry and firm value in high-profile industries. Using multiple regression analysis on 217 high-profile firms listed on the Indonesian Stock Exchange from 2017 to 2020, we assessed the relationships using FRE to measure readability scores and weighted least squares regression. Our findings indicate that both sustainability and annual report readability positively influence information asymmetry while negatively affecting firm value. We further validated these findings with non-linear and robustness tests, revealing non-linear relationships between the variables. This study bridges a gap in the relatively new field of readability of sustainability and CSR reporting in Asia, particularly in Indonesia. The results are useful for companies looking to adopt sustainability in their business models and improve report readability, thus aiding investors in accurately understanding company conditions. The study is context-specific to Indonesia, with limitations including the measurement of readability using FRE only on certain report sections. Future research could explore other readability indicators, variables affecting firm value, and a broader dataset.

This research helps explain the factors that influence a person's intention to do whistleblowing. This study examines the effect of retaliation (the treatment of revenge) and ethical leadership on the whistleblowing decisions of postgraduate students with masters of accounting at universities in Central Java. The novelty of our study is First, we fill in gaps in previous studies using students as the population; most studies use employees (such as auditors) as the main population.This study is considered to be the first micro-level analytical research in the area. Second, answering whether the ethical principles possessed by superiors influence employees to do whistleblowing. Questionnaires were administered privately, and respondents were convinced of retaliation, value orientation and whistleblowing intentions for data confidentiality and the anonymity of the respondent's identity. Testing the data in the study used the Partial Least Square (PLS) analysis tool.The primary research data used in the research were obtained through questionnaires. The results of the study show that: (1) Ethical Leadership has a positive and significant effect on the intention to do whistleblowing; (2) Retaliation or the threat of retaliation has a negative and significant effect on a person's intention to carry out a whistleblowing.