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Book part
Publication date: 9 September 2024

Reham ElMorally

Abstract

Details

Recovering Women's Voices: Islam, Citizenship, and Patriarchy in Egypt
Type: Book
ISBN: 978-1-83608-249-1

Open Access
Article
Publication date: 21 May 2024

Frank Nana Kweku Otoo

Engaged employees assure organizational competitiveness and sustainability. The purpose of this study is to explore the relationship between job resources and employee turnover…

1980

Abstract

Purpose

Engaged employees assure organizational competitiveness and sustainability. The purpose of this study is to explore the relationship between job resources and employee turnover intentions, with employee engagement as a mediating variable.

Design/methodology/approach

Data were collected from 934 employees of eight wholly-owned pharmaceutical industries. The proposed model and hypotheses were evaluated using structural equation modeling. Construct reliability and validity was established through confirmatory factor analysis.

Findings

Data supported the hypothesized relationship. The results show that job autonomy and employee engagement were significantly associated. Supervisory support and employee engagement were significantly associated. However, performance feedback and employee engagement were nonsignificantly associated. Employee engagement had a significant influence on employee turnover intentions. The results further show that employee engagement mediates the association between job resources and employee turnover intentions.

Research limitations/implications

The generalizability of the findings will be constrained due to the research’s pharmaceutical industry focus and cross-sectional data.

Practical implications

The study’s findings will serve as valuable pointers for stakeholders and decision-makers in the pharmacuetical industry to develop a proactive and well-articulated employee engagement intervention to ensure organizational effectiveness, innovativeness and competitiveness.

Originality/value

By empirically demonstrating that employee engagement mediates the nexus of job resources and employee turnover intentions, the study adds to the corpus of literature.

Details

IIMT Journal of Management, vol. 1 no. 2
Type: Research Article
ISSN: 2976-7261

Keywords

Article
Publication date: 22 March 2024

Joonghak Lee, Chungil Chae, Jong Min Lee and Rita Fontinha

The aim of this paper is to offer a comprehensive overview of the field of international human resource management (IHRM) research by tracing its evolutionary development over a…

Abstract

Purpose

The aim of this paper is to offer a comprehensive overview of the field of international human resource management (IHRM) research by tracing its evolutionary development over a 24-year period. The study seeks to understand how the field has progressed by considering historical research themes and their subsequent integration into more recent scholarly work, thereby identifying current and emerging research trends.

Design/methodology/approach

This paper employs bibliometric analysis to examine the evolutionary path of IHRM research from 1995 to 2019. A dataset of 1,507 articles from journals specializing in IHRM, international business and general management was created. Analysis at the keyword, thematic and network levels was conducted to identify trends, historical context and the interrelatedness of research themes.

Findings

The analysis reveals that IHRM research has gone through several phases of thematic focus, from initial emphasis on cultural differences and expatriate management to more recent topics like global talent management and digital transformation. Earlier research themes continue to be incorporated and re-contextualized in modern scholarship, highlighting the field’s dynamic nature.

Originality/value

This paper is one of the first to use a bibliometric approach to systematically examine the evolution of IHRM research. It not only provides a historical perspective but also outlines future research trends, incorporating the institutional logic perspective. The findings offer deep insights that are valuable for researchers, practitioners and policymakers interested in the development of IHRM research and its practical implications.

Details

Journal of Global Mobility: The Home of Expatriate Management Research, vol. 12 no. 4
Type: Research Article
ISSN: 2049-8799

Keywords

Article
Publication date: 13 November 2024

Harmandeep Singh

This study investigated the effect of voluntary cybersecurity risk reporting (VCRR) on corporate reputation. By examining the association between VCRR and corporate reputation…

Abstract

Purpose

This study investigated the effect of voluntary cybersecurity risk reporting (VCRR) on corporate reputation. By examining the association between VCRR and corporate reputation, this study aims to provide exploratory evidence of how cybersecurity risk is sensitive to a company’s image and reputation.

Design/methodology/approach

An automated content analysis of VCRR by 95 Bombay Stock Exchange-listed companies was undertaken using Python code. Signaling and legitimacy theories were adopted to interpret the findings, establishing whether VCRR was related to corporate reputation.

Findings

The results confirm that VCRR improves the corporate reputation in the financial market. The results also confirm the signalling and legitimacy theory that a company can manage reputational risks through higher voluntary risk disclosure.

Practical implications

The corporation’s managers can gain insights from the study’s findings and proactively address cybersecurity risks through strategic disclosure and management practices. In addition, organizations can recognize that investors value transparency and establish a positive reputation for those who communicate openly.

Social implications

A significant association between VCRR and corporate reputation implies that such disclosures enhance trust and transparency in the business sector and induce security and accountability among investors engaging with the company.

Originality/value

To the best of the authors’ knowledge, this study is the first that empirically investigates this issue and adds to the international literature a new explanatory variable, corporate reputation, to explain VCRR practices.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 26 September 2024

Terence E. Cooke, Kevin P. McMeeking and Stephen A. Zeff

The purpose of this paper is to open a debate on the interrelationship between categorisation, labelling, disclosure and enforcement. The extant literature on the accounting…

Abstract

Purpose

The purpose of this paper is to open a debate on the interrelationship between categorisation, labelling, disclosure and enforcement. The extant literature on the accounting reporting environment explores the provision of both mandated and voluntary disclosures. Often disclosure is defined in a less than rigorous manner, mislabelled, misclassified and uses a strict dichotomy that limits information fineness.

Design/methodology/approach

The authors advance a non-dichotomous continuum of disclosure from voluntary and innovative at one end of the spectrum, to mandatory at the other, that helps reduce mislabelling and miscategorisation.

Findings

Firms’ voluntary disclosures cannot be properly interpreted without reviewing their interrelationship with mandatory disclosures and vice versa. Definitions of voluntary disclosure that have been used in empirical studies are examined, including the mislabelling and misclassification of voluntary disclosures and the authors provide examples of truly voluntary and innovative disclosures by companies.

Originality/value

This paper constructs, and provides evidence consistent with, a reporting continuum rather than the dichotomous disclosure measure that dominates decades of prior literature.

Details

Pacific Accounting Review, vol. 36 no. 5
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 22 November 2023

Monica Singhania and Gurmani Chadha

As of 2022, the scope of the engagement and interest of debt capital providers in ESG reporting is mainly untapped. However, a vast amount of literature has produced conflicting…

Abstract

Purpose

As of 2022, the scope of the engagement and interest of debt capital providers in ESG reporting is mainly untapped. However, a vast amount of literature has produced conflicting findings about the importance of debt capital (leverage) as a factor in sustainability reporting (SR). This is the first meta-analysis reconciling the mixed results of 85 single country studies containing 131 effect sizes across 24,482 firms conducted over past three decades (1999–2022) investigating the influence of leverage on SR. The study emphasizes the significance of contextualizing research by identifying the macro-environmental elements modifying debt's impact on SR, through the use of the institutional theory. Eleven country variables were tested on the collected dataset, spread across 36 countries.

Design/methodology/approach

Meta-analysis technique for aggregation of existing extant empirical work. Continuous and categorical variable-based moderator analysis to demystify the influence of country characteristics affecting the leverage–SR relationship.

Findings

Results show positive significant impact of debt capital providers on SR. Country's level of development, GDP, extent of capital constraints in a country, financial sector development within a nation, country governance factors and corruption levels, country's culture, number of sustainability reporting instruments operational in a country and geographical location proved to be significant moderators.

Research limitations/implications

The study details relevant meaningful research gaps, worthy of uptake by researchers to produce targeted research.

Practical implications

Governments must increasingly go beyond their mandated disclosure role and acknowledge the important institutional factors that have contributed to the expansion of ESG reporting through the creation of nation-specific tools, incentive structures and disclosure-encouraging regulations. To secure a steady flow of funding and prevent negative effects on company value and cost of capital in the midst of prolonged global economic upheaval, businesses must address the information requirements of lenders. The limited total effect size emphasizes the necessity for debt providers to step up their ESG activism and exercise their maximum power and potential in stimulating extensive SR firm-level practices.

Originality/value

The present study is the first meta-analysis reconciling the mixed results of 85 single-country studies containing 131 effect sizes across 24,482 firms conducted over the past three decades (1999–2022) investigating the influence of leverage on SR and demystifying the macro-environmental factors affecting the leverage–SR association.

Details

Journal of Accounting Literature, vol. 46 no. 4
Type: Research Article
ISSN: 0737-4607

Keywords

Abstract

Details

Recovering Women's Voices: Islam, Citizenship, and Patriarchy in Egypt
Type: Book
ISBN: 978-1-83608-249-1

Article
Publication date: 18 April 2022

Fatima Al Maeeni, Nejla Ould Daoud Ellili and Haitham Nobanee

This study aims to investigate the extent and trend of corporate social responsibility (CSR) disclosure by UAE listed banks and the impact of corporate governance mechanisms on…

Abstract

Purpose

This study aims to investigate the extent and trend of corporate social responsibility (CSR) disclosure by UAE listed banks and the impact of corporate governance mechanisms on this disclosure.

Design/methodology/approach

Content analysis of banks’ annual reports from 2009 to 2019 was applied to investigate the CSR disclosure level by constructing a disclosure index. Panel data regressions were applied to analyze the impact of corporate governance mechanisms on CSR disclosure.

Findings

UAE banks show an improving trend in the CSR disclosures. In addition, the board of directors and ownership structure are significantly and positively associated with the CSR disclosures. The results vary across the banking systems.

Research limitations/implications

This study considers the extent of the CSR disclosure in UAE banks’ annual reports, and future research should consider more industries and communication channels.

Practical implications

This study sheds light on the extent of the CSR disclosure of UAE listed banks and assists UAE policymakers in implementing appropriate corporate governance mechanisms.

Social implications

The findings provide banks with a better understanding of the benefits of strengthening corporate governance to improve their CSR disclosure.

Originality/value

This study contributes to the literature by constructing a more comprehensive disclosure index and examining the impact of corporate governance mechanisms on CSR disclosure by considering both the conventional and Islamic banking systems.

Details

Journal of Financial Reporting and Accounting, vol. 22 no. 4
Type: Research Article
ISSN: 1985-2517

Keywords

Open Access
Article
Publication date: 17 August 2023

Tomas Kristek

The lack of transparency contributes to the growing corruption problem in various spheres of society. This paper aims to analyse the sustainability report disclosures published by…

Abstract

Purpose

The lack of transparency contributes to the growing corruption problem in various spheres of society. This paper aims to analyse the sustainability report disclosures published by Czech companies in 2021 and registered by the Association of Social Sustainability of the Czech Republic.

Design/methodology/approach

Based on three hypotheses, the relationships between the level of disclosed anti-corruption information and selected variables related to the corporate environment are tested using content analysis and the Mann–Whitney test.

Findings

This paper reveals that Czech firms provide more information if they operate in a higher-risk environment (energy, materials and financial services) or are state-owned (or with a state ownership stake). It also reveals that companies participating in corporate social responsibility (CSR) initiatives (UN Global Compact and Global Reporting Initiative) increase their credibility and social responsibility with more disclosed information.

Research limitations/implications

A limitation of this paper is the smaller number of selected companies matching the chosen criteria. In addition, a certain degree of subjectivity is likely to have manifested in the process of coding the reports and in the use of the content analysis method.

Originality/value

The paper contributes to research that addresses the fight against corruption and CSR issues with a specific study in a small, Central European country and provides new empirical data on the anti-corruption fight problem.

Details

Journal of Financial Crime, vol. 31 no. 5
Type: Research Article
ISSN: 1359-0790

Keywords

Book part
Publication date: 27 November 2024

Rita Basílio de Simões, Inês Amaral and Ana Marta M. Flores

This chapter focuses on the meanings that young adults ascribed to their practices on mobile app-based platforms, recurring to diary records. Combining their emic perspectives and…

Abstract

This chapter focuses on the meanings that young adults ascribed to their practices on mobile app-based platforms, recurring to diary records. Combining their emic perspectives and etic knowledge, we sought to identify young adults' performances, emotions and beliefs to make sense of contemporary digital practices' social and cultural role. Research has shown that, along with ordering everyday experiences and providing convenience, ease and speed, digital technologies also establish asymmetrical relations between the different actors in the mediation process, with platform affordances enabling or constraining specific actions based on power relations. Adopting this critical standpoint, the conceptual frames they trigger, and the patterns of usages that young adult users regard as distinct and significant, we argue that normalising apps' daily practices should be seen as embedded in broader neoliberal governmentality.

Details

Young Adulthood Across Digital Platforms
Type: Book
ISBN: 978-1-83753-525-5

Keywords

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