Search results

1 – 4 of 4
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 4 February 2025

Rasmi Meqbel, Aladdin Dwekat, Mohammad A.A. Zaid, Mohammad Alta’any and Asia Mohammad Abukhaled

This study aims to examine the impact of Audit Committee (AC) characteristics on carbon disclosures and performance among companies listed in the STOXX Europe 600 index.

32

Abstract

Purpose

This study aims to examine the impact of Audit Committee (AC) characteristics on carbon disclosures and performance among companies listed in the STOXX Europe 600 index.

Design/methodology/approach

The sample consists of companies listed in the STOXX Europe 600 index over a 11-year period (2012–2022). The study uses panel data regression methods and uses the two-step system generalized method of moments to control for endogeneity.

Findings

The results indicate that AC size, independence and financial expertise positively influence carbon disclosure, highlighting the significance of these characteristics in promoting transparency and accountability in reporting carbon emissions. Additionally, these attributes are significantly associated with improved carbon performance, suggesting their potential role in advancing environmental sustainability.

Practical implications

The study provides practical insights for policymakers and regulatory bodies aiming to enhance carbon-related practices through improved corporate governance (CG) structures. By emphasizing the importance of specific AC characteristics, the findings suggest pathways for enhancing the quality of carbon disclosures and performance.

Originality/value

Despite extensive attention on CG in promoting sustainability, the specific influence of AC characteristics on carbon disclosures and performance remains underexplored. This study addresses this significant literature gap and, to the best of the authors’ knowledge, is the first to link AC characteristics with both carbon disclosure and performance. It enriches the current body of knowledge in agency theory and provides critical insights for developing CG and regulatory policies that enhance the quality of carbon disclosures.

Details

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

Keywords

Access Restricted. View access options
Article
Publication date: 1 July 2024

Mohammad Alta'any, Salah Kayed, Rasmi Meqbel and Khaldoon Albitar

Drawing on signalling and impression management theories, this study aims to examine a bidirectional association between managerial tone in earnings conference calls and financial…

225

Abstract

Purpose

Drawing on signalling and impression management theories, this study aims to examine a bidirectional association between managerial tone in earnings conference calls and financial performance.

Design/methodology/approach

The sample includes non-financial firms listed in the FTSE 350 index during the period 2010–2015. Managerial tone was measured using positive and negative keywords based on the Loughran-McDonald Sentiment Word Lists, while return on assets was used as a proxy for firms’ financial performance.

Findings

The findings indicate that current financial performance positively affects the managerial tone in earnings conference calls. Likewise, the results also show that there is a positive relationship between managerial tone in earnings conference calls and firms’ future financial performance.

Practical implications

The results have important implications for top management to use more virtual communication media (i.e. earnings conference calls) to continue managing their relationships with financial stakeholders and helping them better understand financial performance, especially in countries where holding such calls is not yet part of firms’ policy.

Originality/value

To the best of the authors’ knowledge, this is one of the first studies that explore the relationship between managerial tone in earnings conference calls and financial performance. Overall, this study contributes to managerial tone literature and holds significant theoretical and practical implications.

Details

Corporate Governance: The International Journal of Business in Society, vol. 25 no. 2
Type: Research Article
ISSN: 1472-0701

Keywords

Access Restricted. View access options
Article
Publication date: 29 March 2024

Babajide Oyewo, Vincent Tawiah and Mohammad Alta’any

This study aims to investigate contextual factors affecting the deployment of strategy-driven manufacturing accounting techniques (SMAT), as well as the impact of SMAT usage on…

316

Abstract

Purpose

This study aims to investigate contextual factors affecting the deployment of strategy-driven manufacturing accounting techniques (SMAT), as well as the impact of SMAT usage on organisational competitiveness. Seven major SMAT were investigated, namely, benchmarking, integrated performance measurement, environmental management accounting, strategic costing, strategic pricing, strategic investment and life cycle costing.

Design/methodology/approach

By using multi-informant strategy, structured questionnaire was used to gather survey data from 129 senior accounting, finance and production personnel of publicly quoted manufacturing companies in Nigeria. Data was analysed using structural equation modelling and propensity score matching.

Findings

Result shows that the usage rate of the SMAT is generally moderate. Market orientation and deliberate strategy formulation are notable determinants of SMAT usage. The inability of competition intensity and perceived environmental uncertainty to notably affect SMAT usage suggests that external environmental pressure to use SMAT is weak.

Practical implications

Although the impact of SMAT usage on organisational competitiveness is positive and statistically significant, it is conceivable that the impact of SMAT could have been more assuming SMAT recorded extensive usage. Thus, the lack of competitiveness of manufacturing companies in Nigeria may not be unconnected to the superficial usage of SMAT.

Originality/value

The study contributes to knowledge in three ways. First, it extends studies on the contingency theory that contextual factors influence the adoption of management accounting innovations. Second, it exposes the contextual factors affecting the adoption of SMAT in a developing country. Third, it provides evidence on the value relevance of management accounting innovation in enhancing organisational competitiveness.

Details

Journal of Accounting & Organizational Change, vol. 21 no. 1
Type: Research Article
ISSN: 1832-5912

Keywords

Access Restricted. View access options
Article
Publication date: 14 January 2025

Sumaia Ayesh Qaderi

Sustainable development goals (SDGs) have been attracting ever considerable attention from practice and academia, but the relationship between board characteristics and SDGs…

31

Abstract

Purpose

Sustainable development goals (SDGs) have been attracting ever considerable attention from practice and academia, but the relationship between board characteristics and SDGs reporting remains unclear, especially in emerging countries. This paper empirically aims to the impact of board characteristics on SDGs reporting.

Design/methodology/approach

Based on stakeholder-agency theory, this study used data from 572 firm-year observations between 2017 and 2023 from top Malaysian-listed companies.

Findings

The result of feasible generalized least squares regression indicates that larger, more independent boards are associated with increased SDG disclosure. This suggests that well-structured boards can positively influence decision-making by reducing information asymmetries and agency conflicts. On the other hand, the results reveal that board activity insignificantly impacts the disclosure of SDGs. The findings are robust to robustness analyses and endogeneity checks.

Practical implications

This research offers significant implications for companies, practitioners and stakeholders, seeking to enhance their commitment to SDG implementation. In addition, the findings provide valuable insights for policymakers to encourage companies to diversify their composition boards and to promote strong, complementary governance mechanisms that align management behavior with sustainable business objectives.

Social implications

The findings can enhance SDG reporting quality by improving materiality assessment disclosures. This increased transparency and accountability will empower corporate stakeholders to better evaluate the reporting entity’s underlying processes. Enhanced corporate SDG reporting aligns with Malaysia’s commitment to implementing the UN SDGs and transitioning to a sustainable future.

Originality/value

The findings offer fresh insights into a previously unexplored topic and highlight the important role of the corporate board in addressing and improving the corporate SDGs reporting of listed firms in Malaysia.

Details

Measuring Business Excellence, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1368-3047

Keywords

1 – 4 of 4
Per page
102050