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Article
Publication date: 15 April 2024

Rahma Torchani, Salma Damak-Ayadi and Issal Haj-Salem

This study aims to investigate the effect of mandatory international financial reporting standards (IFRS) adoption on the risk disclosure quality by listed European insurers.

191

Abstract

Purpose

This study aims to investigate the effect of mandatory international financial reporting standards (IFRS) adoption on the risk disclosure quality by listed European insurers.

Design/methodology/approach

The study used a content analysis of the annual reports and consolidated accounts of 13 insurance companies listed in the European market between 2002 and 2007 based on two regulatory frameworks, Solvency and IFRS.

Findings

The results showed a significant effect of the mandatory adoption of IFRS and a clear improvement in the quality of risk disclosure. Moreover, risk disclosure is positively associated with the size of the company.

Research limitations/implications

The authors can consider the relatively limited size of the sample as a limitation of this study. Moreover, the manual content analysis used to be considered subjective.

Practical implications

The findings of this study provide useful insights to professional and regulatory bodies about the consequences of IFRS adoption to enhance transparency and particularly risk disclosure.

Originality/value

The research contributes to the existing literature. First, the authors have shown that companies are improving in the quality of risk disclosure even before 2005. Second, the authors have shown that the year 2005 is distinguished by a marked improvement in disclosure trends, with companies aligning themselves with coercive and mimetic regulatory forces. Third, the authors highlight the significant effect of mandatory IFRS adoption even in highly regulated industries, such as the insurance industry.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 25 February 2025

Polly Gregory and Susannah Colbert

Links between trauma and psychosis have been well evidenced. Trauma has been proposed to underlie psychotic experiences, with the trauma model of psychosis suggesting psychotic…

1

Abstract

Purpose

Links between trauma and psychosis have been well evidenced. Trauma has been proposed to underlie psychotic experiences, with the trauma model of psychosis suggesting psychotic experiences represent forms of trauma-related distress. As such, traumatic experiences can be seen symbolised in the content of psychosis experiences. Despite this, Community Mental Health Teams (CMHTs) predominantly operate within a medicalised model, where trauma and trauma-informed care are often neglected. Therefore, staff training was delivered on the trauma model of psychosis and trauma-informed care. This study aims to assess whether the training would improve knowledge and attitude in working with trauma and whether the training would improve staff recognition of the connections between the content of psychosis and previous trauma.

Design/methodology/approach

The training consisted of an online 1-h session, with measures of trauma-informed care (knowledge and attitude) and trauma-psychosis links (symbolism questionnaire) collected pre- and post-training. The training was open to all 115 staff in the CMHTs, 53 attended, however, only 23 completed both pre- and post-measures.

Findings

Wilcoxon signed-rank tests revealed significant differences in pre- and post-performance on both the trauma-informed care and symbolism questionnaire. Findings showed in this sample that the training improved knowledge and attitude in trauma-informed care and staff ability to recognise connections between trauma and psychotic experiences.

Originality/value

A novel symbolism questionnaire was designed for this evaluation. The findings extend the literature, as they show that staff were more accurate in recognising the specific underlying trauma to the psychosis content following training.

Details

Mental Health Review Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1361-9322

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Article
Publication date: 19 February 2025

Antonios Persakis and Ra’fat Jallad

This study aims to address a research gap by examining the relationship between CEO power, board strength and earnings quality in Gulf Cooperation Council (GCC) countries, a…

8

Abstract

Purpose

This study aims to address a research gap by examining the relationship between CEO power, board strength and earnings quality in Gulf Cooperation Council (GCC) countries, a region with distinctive economic and governance characteristics. It explores how governance mechanisms impact financial reporting in a context marked by significant corruption challenges and regulatory dynamics. The paper underscores the relevance of the GCC setting because of its unique blend of rapid economic reform, policy shifts toward diversification and evolving governance frameworks influenced by Islamic principles.

Design/methodology/approach

This study uses 5,030 firm-year observations from GCC countries over the period 2003–2022. To test the study’s hypotheses, the authors apply the System Generalized Method of Moments.

Findings

The study reveals a significant negative correlation between perceived corruption and earnings quality, with higher corruption leading to lower earnings quality. It finds that CEO power further diminishes earnings quality and intensifies corruption’s negative effects on financial reporting while strong board governance positively affects earnings quality and reduces the adverse impact of corruption.

Originality/value

By focusing on the GCC – a region undergoing significant regulatory reforms and policy changes – this study enriches the discourse on earnings quality within emerging markets. It provides novel insights into how corruption, CEO power and board strength interact to influence financial reporting quality, offering actionable implications for policymakers and stakeholders navigating these unique economic and governance landscapes.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 28 January 2025

Jirarat Pipatnarapong, Annika Beelitz and Aziz Jaafar

Using listed firms domiciled in the founding BRICS countries, i.e. Brazil, Russia, India, China and South Africa, this study empirically examines the impact of corporate social…

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Abstract

Purpose

Using listed firms domiciled in the founding BRICS countries, i.e. Brazil, Russia, India, China and South Africa, this study empirically examines the impact of corporate social responsibility (CSR) engagement on the degree of tax avoidance.

Design/methodology/approach

Data used in this study is sourced from the EIKON database, where CSR variables, i.e. the scores of social and environmental pillars, are extracted from ASSET4, and accounting variables are sourced from Worldscope. The authors use a series of fixed effects regression models as the baseline approach to test the hypotheses. In addition, the 2SLS regression model is used to address endogeneity issues.

Findings

Their results show that firms domiciled in BRICS countries do not use CSR strategically as “a tool” to legitimate themselves, manage their risks or minimize public scrutiny from their tax avoidance behavior, but that they develop a culture of tax compliance and CSR engagement as a complementary strategy, promising ethical conduct to external audiences and committing to serving the interests of all stakeholders.

Originality/value

This study incrementally contributes to the extant literature on the link between tax avoidance and CSR engagement by offering evidence from dominant emerging markets, where the institutional factors differ considerably from those of developed countries. Furthermore, they provide essential insights for policymakers that including responsible tax payment as part of the global CSR agenda may motivate firms to align their behaviors to tax payment.

Details

Corporate Governance: The International Journal of Business in Society, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-0701

Keywords

Available. Open Access. Open Access
Article
Publication date: 3 October 2024

Riccardo Camilli, Alessandro Mechelli and Lorenzo Coronella

This study aims to examine the over 60-year evolution of behavioral accounting research (BAR), with the main aim of critically and accurately tracing its past, present and future.

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Abstract

Purpose

This study aims to examine the over 60-year evolution of behavioral accounting research (BAR), with the main aim of critically and accurately tracing its past, present and future.

Design/methodology/approach

This study used Scopus and Google Scholar databases to collect 2,263 articles of BAR published on relevant accounting journals. Thus, this study used Bibliometrix to provide a temporal overview of articles and a temporally oriented network co-occurrence analysis of BAR topics.

Findings

This study retraces the history of BAR since its origins and, also on the basis of triggering events inside (e.g. Nobel Prizes for behavioral economics studies) and outside (e.g. accounting scandals) the academic debate, this study critically discusses the evolution and interconnections of BAR topics. Then, future research is addressed toward main promising avenues, thus integrating recent technological applications into the behavioral accounting experimental designs to improve their external validity, exploring the potential positive effects of professionals’ heuristics in performing accounting tasks under certain environmental conditions, exploiting behavioral accounting frameworks to analyze and improve sustainability reporting and sustainability performance management.

Originality/value

Although BAR is rich of contributions, including subfields and contaminations, it lacks a holistic evaluation of its origins, development and future perspectives. In this vein, to the best of the authors’ knowledge, this is the first study to use a bibliometric analysis to evaluate the evolution of BAR.

Details

Journal of Management History, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1751-1348

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Article
Publication date: 25 March 2024

Yicheng Wang and Brian Wright

The purpose of this paper is to explore how variations in management’s tone within management’s discussion and analysis (MD&A) sections of 10-K reports can serve as an indicator…

181

Abstract

Purpose

The purpose of this paper is to explore how variations in management’s tone within management’s discussion and analysis (MD&A) sections of 10-K reports can serve as an indicator of tax avoidance and highlight the complex relationship between such linguistic shifts and the tax avoidance decisions within firms.

Design/methodology/approach

The paper uses a textual analysis approach to identify linguistic cues in MD&A sections of 10-K filings related to tax avoidance, going beyond traditional quantitative measures. The study uses differences in negative word occurrences in MD&A to measure management’s tone change and examines various measures of tax avoidance. The sample covers the period from 1993 to 2017 and comprises all firms with 10-K filings available on EDGAR, totaling over 30,000 firm-year observations.

Findings

The findings indicate a complementary relationship between tax avoidance and other drivers of firm performance. When firms have more negative management’s tone, they are less willing to engage in tax avoidance and vice versa. The study’s approach with management’s tone change provides a different and statistically significant improvement in model fit for detecting tax avoidance.

Practical implications

This paper provides actionable insights for detecting tax avoidance through the analysis of management’s tone in corporate disclosures, offering a new tool for researchers, investors and tax authorities. It highlights the importance of linguistic cues as indicators of tax avoidance behavior, complementing traditional financial metrics.

Originality/value

The paper contributes to the literature by using management’s tone change as a time-varying factor to explain tax avoidance behavior. It uncovers a larger set of linguistic cues in MD&A that can be used to detect tax avoidance. This research provides a complementary approach to traditional quantitative tax avoidance measures and offers insights into the overall relationship between tax avoidance and firm performance, going beyond one-dimensional measures typically used in prior literature.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 13 February 2025

Theophilus Tagoe, Shamika Almeida, Hui-Ling Wang, Kishan Kariippanon and Kelly Andrews

Effective social inclusion of people from refugee backgrounds in host communities is vital to the success of their resettlement. This study focused on how an NGO-organised…

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Abstract

Purpose

Effective social inclusion of people from refugee backgrounds in host communities is vital to the success of their resettlement. This study focused on how an NGO-organised care-oriented programme may foster the social inclusion of migrant women from refugee backgrounds in Australia.

Design/methodology/approach

We looked at how the programme’s adoption of an ethics-of-care approach might affect migrant women’s social capital, hence social inclusion. About 55 migrant women from a regional city in Australia were recruited for the study, and quantitative and qualitative data were collected.

Findings

The study revealed that the NGO’s adoption of the care ethics and principles to design and implement the physical activity program significantly increased refugee migrant women’s bonding and bridging social capital, which in turn promoted their social inclusion in the host community.

Originality/value

This study highlights the importance of adopting care ethics and care practices to inform initiatives designed to promote the social inclusion of marginalised groups such as refugee migrant women settling in regional cities in Australia. It also emphasises the need for NGOs and other organisations supporting new migrant groups to focus on increasing opportunities for such community groups to develop bonding and bridging relationships with people within and outside their language groups or ethnicity.

Details

Equality, Diversity and Inclusion: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-7149

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Article
Publication date: 3 December 2024

Najeb Masoud

The purpose of this paper assess the impact of the green finance pilot reform on corporate green innovation, leveraging the establishment of the China green finance pilot reform…

22

Abstract

Purpose

The purpose of this paper assess the impact of the green finance pilot reform on corporate green innovation, leveraging the establishment of the China green finance pilot reform in 2018 as a quasi-natural experiment.

Design/methodology/approach

This study investigates the effects of environmental policies on green innovation, utilising a substantial data set from Chinese A-share listed firms over the 2015–2019 period. Employing both double and triple difference models, it focuses on how tax reforms influence green patent filings among these firms.

Findings

The study confirms that environmental tax policies and green finance initiatives significantly boost green patent filings in pollution-intensive industries. Findings from the regression analysis show robust positive effects from these policies, supporting the idea that stringent environmental regulations can spur innovation by offsetting regulatory costs. Financial health indicators like asset logs and return on assets positively correlated with innovation, emphasising the importance of financial stability. In addition, increased RandD spending is linked to enhanced green innovation, highlighting that financial investment in research is crucial for overcoming innovation barriers. These insights are crucial for shaping policies that integrate sustainability into corporate practices.

Originality/value

This research contributes to the literature by highlighting traditional views on the economic burden of environmental taxes and demonstrating their role as significant drivers of innovation. It deepens insights into strategically optimising fiscal tools to promote environmentally sustainable economic activities. In addition, it offers a practical framework for policymakers to improve ecological outcomes through effective fiscal strategies.

Details

Social Transformations in Chinese Societies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1871-2673

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Article
Publication date: 19 February 2025

Emmanuel Mamatzakis and Eric Owusu Boahen

In this paper, the authors opt for an identification strategy to examine the moderating impact of the institutional environment on the association between modern slavery and…

15

Abstract

Purpose

In this paper, the authors opt for an identification strategy to examine the moderating impact of the institutional environment on the association between modern slavery and financial reporting quality, as measured by classification shifting and real earnings management around the world.

Design/methodology/approach

Using panel data between 2010 and 2018, the authors perform various analyses and robustness tests on a sample consisting of 134, 205 firm-year observations in 63 countries.

Findings

The results, which are robust, show a positive association between modern slavery and expense misclassification and real activities earnings management, confirming that the institutional environment facilitates prolonged and endless concealment of unethical and illegal business practices. In addition, we find that the quality of the legal environment moderates illegal modern slavery practices, unethical expense misclassification and real activities earnings management. The negative impact is more pronounced in a strong legal environment than in a weak legal environment. Our results are robust after controlling for the impact of auditing, including financial auditors, social auditing, corporate social responsibilities, environmental, social and governance score and corporate governance.

Research limitations/implications

The study’s findings are limited to a lack of modern slavery data prior to 2010. In addition, some of the variables examined are studied at the firm level, while other variables are at the state or county level. Finally, the study establishes an association between the variables of interest, and this does not necessarily imply causation.

Social implications

The findings have several important social, practical, policy, practitioner and regulatory implications for all types of countries and businesses. First, senior and corporate management committed to socially responsible reporting should intensify their momentum to deal with modern slavery risks and practices in their supply chains. Second, auditors and external monitoring agencies should strengthen their social and financial audits to uncover hidden modern slavery crimes and illicit financial benefits. Third, regulators and governments around the world should mandate laws and severe sanctions against illegal and illegitimate modern slavery practices. Fourth, the internal governance mechanism should be strengthened and modern slavery reporting, sustainability reports and social audits should be enforced and made compulsory in the governance section of the annual report.

Originality/value

The study provides novel evidence of the impact of modern slavery practices on financial reporting quality in an institutional environment. Our study contributes to the ongoing policy debate by showing how institutional and legal environments influence firms’ behaviour regarding modern slavery and financial reporting. The findings reveal the importance of robust regulatory frameworks and ethical auditing practices in curbing modern slavery and promoting transparency. As firms continue to navigate these challenges, strengthening institutional and ethical standards could play a key role in reducing illegal and unethical practices, ultimately contributing to better financial transparency and accountability on a global scale.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Available. Open Access. Open Access
Article
Publication date: 8 March 2024

Hilda Du Plooy, Francesco Tommasi, Andrea Furlan, Federica Nenna, Luciano Gamberini, Andrea Ceschi and Riccardo Sartori

Following the imperative for human-centric digital innovation brought by the paradigm of Industry 5.0, the article aims to integrate the dispersed and multi-disciplinary…

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Abstract

Purpose

Following the imperative for human-centric digital innovation brought by the paradigm of Industry 5.0, the article aims to integrate the dispersed and multi-disciplinary literature on individual risks for workers to define, explain and predict individual risks related to Industry 4.0 technologies.

Design/methodology/approach

The paper follows the question, “What is the current knowledge and evidence base concerning risks related to Industry 4.0 technologies, and how can this inform digital innovation management in the manufacturing sector through the lens of the Industry 5.0 paradigm?” and uses the method of systematic literature review to identify and discuss potential risks for individuals associated with digital innovation. N = 51 contributions met the inclusion criteria.

Findings

The literature review indicates dominant trends and significant gaps in understanding risks from a human-centric perspective. The paper identifies individual risks, their interplay with different technologies and their antecedents at the social, organizational and individual levels. Despite this, the paper shows how the literature concentrates in studying risks on only a limited number of categories and/or concepts. Moreover, there is a lack of consensus in the theoretical and conceptual frameworks. The paper concludes by illustrating an initial understanding of digital innovation via a human-centered perspective on psychological risks.

Practical implications

Findings yield practical implications. In investing in the adoption, generation or recombination of new digital technologies in organizations, the paper recommends managers ensure to prevent risks at the individual level. Accordingly, the study’s findings can be used as a common starting point for extending the repertoire of managerial practices and interventions and realizing human-centric innovation.

Originality/value

Following the paradigm of Industry 5.0, the paper offers a holistic view of risks that incorporates the central role of the worker as crucial to the success of digital innovation. This human-centric perspective serves to inform the managerial field about important factors in risk management that can result in more effective targeted interventions in risk mitigation approaches. Lastly, it can serve to reinterpret digital innovation management and propose future avenues of research on risk.

Details

European Journal of Innovation Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1460-1060

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