Corporate and Business Strategy Review

This research delves into the intricate effects of mergers and acquisitions (M&amp;A) on stock prices within the Saudi Arabian banking sector, employing the event study methodology (ESM) to examine both short-term and long-term impacts on stock valuations. The study meticulously calculates expected and abnormal returns (ARs) around merger events, shedding light on the significant influence these corporate actions exert on market perceptions and investor behavior. The methodology encompasses an analysis of daily stock price data before and after merger events, providing a detailed view of market reactions. Key findings reveal an immediate positive market response to merger announcements, driven by the anticipation of synergistic benefits, alongside diverse long-term stock price effects that underscore the complex relationship between initial expectations and actual merger outcomes. The research concludes that strategic merger planning and effective communication with stakeholders are crucial for realizing the anticipated benefits of mergers. By offering new insights into the sector-specific and regional dynamics that affect M&amp;A outcomes, this study enhances understanding of the significant implications for investors, financial institutions, and policymakers engaged with the Middle Eastern financial markets.

Omer Ahmed Sayed

Analyzing the impact of mergers on stock prices in the banking sector: An implication for strategic merger planning and stakeholder communication

分析银行业并购对股价的影响：战略并购规划和利益相关者沟通的启示

Corporate social responsibility (CSR) is recognised as one of the most significant strategic business practices and has become an indispensable element of long-term corporate strategy worldwide to gain a competitive edge (Aspal et al., 2023; Nuredini &amp; Matoshi, 2022). This research investigates the level of CSR disclosure (CSRD) practices of banking sector companies operating in India. The CSRD practices of banking companies are investigated by employing content analysis techniques for the most current financial year, 2021–2022. Company-specific and domain-specific scores have been calculated for ranking motives. According to our investigation results, India’s banking sector has limited involvement in CSRD. Our study further indicates that the banking sector primarily focuses its CSR efforts on ‘Education and training’, ‘Health and hygiene’, and ‘Rural development’. The study finds no difference in CSRD between public and private sector banks (PVSBs) in India during the reporting period. This study is the first investigation in India to evaluate the level of CSRD in the banking sector after adopting the Companies Act in 2013. The results can help regulators and policymakers make informed decisions and encourage banks to be more responsible by comprehensively disclosing their CSR spending.

Pranesh Debnath

Kalyan Das

Ashima Goel

Vikram Singh

Anil Kumar Bhuyan

Hiranmayee Debi

Rishav Kanoo

Animesh Saha

Demystifying corporate social responsibility disclosure strategy and practices in the banking sector of emerging economy

揭秘新兴经济体银行业企业社会责任披露策略与实践

The aim of this research is to provide empirical evidence regarding the influence of internal auditor capabilities in artificial intelligence on sustainable competitive advantage in large companies in Indonesia. By using Porter’s (1985) competitive advantage model and the resource-based view of the firm, this research uses the basic assumption of thinking that a company can only achieve sustainable high performance if the company has “superior resources” and also has “capabilities” that can drive the company to improve its performance. This research finds empirical evidence that internal auditors’ ability to work with artificial intelligence can increase sustainable industrial competitive advantage. This finding also succeeded in confirming the theory of competitive advantage introduced by Porter (1985) which explains that a company’s human resource capabilities can improve the company’s performance higher than other companies in the same industry or market. This research contributes that as an assurance of corporate governance, accountants must improve their ability to work using artificial intelligence to improve their functions beyond just preparing financial reports.

Lindrianasari Lindrianasari

Engkos Achmad Kuncoro

Internal auditors’ artificial intelligence capabilities and sustainable competitive advantage

内部审计师的人工智能能力与可持续竞争优势

With China’s “One Belt, One Road” (OBOR) cooperation initiative in 2013, more and more Chinese SMEs enterprises (SMEs) are heading overseas to international markets (Li, 2020). In the early stage of internationalization, most Chinese SMEs still focus on traditional export trade. By 2023, after ten years of development of the Belt and Road initiative (BRI), the traditional export trade model is no longer sufficient to support Chinese SMEs to cope with competition in the international market (Han, 2021). However, most Chinese SMEs do not have a clear internationalization strategy, so the development of a clear internationalization strategy has become an important research topic for Chinese SMEs. This paper takes D&amp;H company as the research object, uses the PEST analysis model, and the internal factor evaluation (IFE) and external factor evaluation (EFE), internal and external environmental factor analysis matrix to sort out the advantages, disadvantages, opportunities and threats faced by the company, and applies strengths-weaknesses-opportunities-threats (SWOT) and the quantitative strategic planning matrix (QSPM) tools to study the internationalization paths and plans of D&amp;H. This paper explores the new situation of internationalization in a practical sense and provides research examples and methods for Chinese SMEs to develop internationalization routes with some reference value.

Shulei Bi

Magdolna Sass

Tamás Gáspár

Internationalization strategy management for small and medium-size enterprises: A case study of LED industrial enterprise

中小企业国际化战略管理：以LED工业企业为例

The study explores the critical role of digitalization in enhancing the competitive advantage of Albanian manufacturing firms amidst a rapidly changing business environment (Guo et al., 2023). It examines various data sources to understand how digital transformation influences firm performance and strategies in Albania. The findings reveal that digitalization significantly boosts profitability, market share, and innovation in these firms, enabling a faster response to market shifts and customer needs. Key drivers for digital adoption in the Albanian manufacturing sector include market trends, competitive pressures, and technological advancements. However, challenges such as financial constraints, skill gaps in the workforce, and data security issues are also prevalent (Kalaj et al., 2022). The research concludes that digitalization is a strategic necessity for Albanian manufacturing firms aiming to establish themselves as industry leaders. By effectively leveraging digital technologies and overcoming related hurdles, these firms can excel in the global market. This condensed summary presents the essence of the original text, focusing on the main findings and conclusions of the research on digitalization in the Albanian manufacturing industry.

出版信息	出版商: Virtus Interpress，出版周期: ，期刊类型: journal，开源期刊: 否
基本数据	创刊年份: 2020，原创研究文献占比: ，自引率:， Gold OA占比:

Corporate and Business Strategy Review

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Analyzing the impact of mergers on stock prices in the banking sector: An implication for strategic merger planning and stakeholder communication

Demystifying corporate social responsibility disclosure strategy and practices in the banking sector of emerging economy

Internal auditors’ artificial intelligence capabilities and sustainable competitive advantage

Internationalization strategy management for small and medium-size enterprises: A case study of LED industrial enterprise

Digitalization and competitive advantage: Insights from manufacturing sector

Analyzing the impact of mergers on stock prices in the banking sector: An implication for strategic merger planning and stakeholder communication

Demystifying corporate social responsibility disclosure strategy and practices in the banking sector of emerging economy

Internal auditors’ artificial intelligence capabilities and sustainable competitive advantage

Internationalization strategy management for small and medium-size enterprises: A case study of LED industrial enterprise

Digitalization and competitive advantage: Insights from manufacturing sector

ISSN	2708-4965, 2708-9924
h-index	6