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Article
Publication date: 14 September 2015

Anis Omri, Maha Ayadi Frikha and Mohamed Amine Bouraoui

The purpose of this paper is to develop a mediational model of small businesses success. In this paper, the authors investigate how the human, social, and financial capital of…

5271

Abstract

Purpose

The purpose of this paper is to develop a mediational model of small businesses success. In this paper, the authors investigate how the human, social, and financial capital of entrepreneurs influences the capacity of small business to succeed. The objective through this model is to demonstrate that it is through the process of innovation these capitals are converted into success.

Design/methodology/approach

The paper suggests an original, conceptual framework for how small businesses can succeed.

Findings

To validate this mediational model, the authors used the conditions/steps proposed by Baron and Kenny (1986).

Research limitations/implications

The results of this study have implications for both research and practice. This study provides a new contribution to the existing literature by introducing the innovation in the explanation of the links between these capitals and small business success, i.e. business with greater access to human and financial resources are more likely to undertake an innovation, which, in turn, ensures small business success and access to more financial capital facilitates the pursuit of resource-intensive success strategies because, it is argued, that slack resources can be used for experimentation with new strategies and practices, allowing the business to pursue new opportunities of success.

Practical implications

The proposition is consistent that managers with considerable human capital, social, and finacial capital know where to look for opportunities, can more accurately assess the value of potential opportunities, and have the ability to exploit these opportunities, which encourages innovation. It is this innovation that then facilitates small business success. These resources are important to achieve small business success, but primarily because they encourage innovation, and it is the innovation that drives the small business success.

Originality/value

In this paper, the authors extend the entrepreneurial literature by developing a mediation model of small business success. To the authors’ knowledge, it is the first study that examined the indirect effect of human, social, and financial capital of entrepreneurs on small business success through the mediation of innovation. This model has the indirect effect of human, social, and financial capital on success through their impact on innovation, i.e., through the innovation process such capital is converted into success.

Details

Journal of Management Development, vol. 34 no. 9
Type: Research Article
ISSN: 0262-1711

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Article
Publication date: 1 November 2018

Umer Jeelanie Banday and Ranjan Aneja

The purpose of this paper is to find out the relationship between energy consumption, economic growth and CO2 emissions for the G7 countries over the period 1971–2014. The second…

938

Abstract

Purpose

The purpose of this paper is to find out the relationship between energy consumption, economic growth and CO2 emissions for the G7 countries over the period 1971–2014. The second intent of the paper is to make a comparison whether it is renewable energy consumption, non-renewable energy consumption, or both that determine sustainable economic growth in G7 countries.

Design/methodology/approach

The authors testify the relationship among energy consumption, economic growth and CO2 emissions using numerous econometric techniques. The authors have applied pooled mean group autoregressive distribution model (ARDL) for long-run and short-run relationships for individual countries. Finally, the authors have applied Granger causality testing based on Dumitrescu and Hurlin (2012) and Emirmahmutoglu and Kose’s (2011) approach in order to check the causal relationship between energy consumption and economic growth, CO2 emission and economic growth and vice versa.

Findings

However, energy usage is a greater concern due to the increase in imported energy prices. With this preposition, new thinking needs to be carried out for energy usage and sustainable economic growth. The authors consider cross-sectional reliance and cross-country heterogeneity for seven developed countries. The tests utilized in this investigation include the bootstrap causality approach of Dumitrescu and Hurlin (2012) and LA–VAR approach of Toda and Yamamoto (1995) that permits testing the causality for every individual panel individuals independently. However, not very many empirical works bring these two separate streams of writing together to analyze the causal connections between energy consumption, economic growth and CO2 emission for G7 countries.

Originality/value

However, energy usage is a greater concern due to the increase in imported energy prices. Meanwhile, the exhaustive use of fossil fuels increases emission level which leads to climate change, global warming, reduction in agriculture productivity and danger to human life. With this preposition, new thinking needs to be carried out for energy usage and sustainable economic growth. There are limited number of studies addressing energy consumption, economic growth and CO2 emission relationship. This study employs different methodology to find out the relationship among the variables.

Details

World Journal of Science, Technology and Sustainable Development, vol. 16 no. 1
Type: Research Article
ISSN: 2042-5945

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Article
Publication date: 24 August 2021

Mouna Amari, Khaireddine Mouakhar and Anis Jarboui

This paper aims to study the relationship between information and communication technology (ICT) readiness, use, and intensity and environmental sustainability factors in the…

292

Abstract

Purpose

This paper aims to study the relationship between information and communication technology (ICT) readiness, use, and intensity and environmental sustainability factors in the lower and middle lower-income countries from 2012 to 2018.

Design/methodology/approach

ICT readiness, use and intensity are measured with the impact of ICT on access to basic services, phone penetration and Internet penetration, while CO2 emissions per capita, fossil fuel energy consumption and methane emissions are used as indicators for air pollution. To achieve this goal, a two-step generalized method of moments (GMM) estimation was performed which thresholds are computed contingent on the validity of tested hypotheses.

Findings

The results demonstrate that increasing ICT readiness, use and intensity in lower and lower-middle-income countries enhance environmental sustainability by decreasing CO2 emissions and energy consumption.

Research limitations/implications

One of the limitations of this study is that the conclusions and policy recommendations do not take into account the specificities of each country. Indeed there are some differences in the growth pattern of ICT in the lower and middle-lower-income countries. Taken together, the authors conclude that increasing ICT has a positive net effect on CO2 and methane emissions per capita, while increasing the impact of ICT access in basic services has a net negative effect on CO2 fossil fuel energy consumption and methane emissions.

Practical implications

The world needs immediate emissions reduction to avoid the long-term danger of climate change. Second, government authorities should give additional efforts in the more pollutant sector such as transport and industry to monitor their energy consumption.

Originality/value

To explore this issue further, the negative net effects suggest that ICT needs to be further developed beyond the determined thresholds, to attain the required negative net effect on fossil fuel energy consumption.

Details

Management of Environmental Quality: An International Journal, vol. 33 no. 2
Type: Research Article
ISSN: 1477-7835

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Article
Publication date: 31 May 2023

Vani Aggarwal and Nidhi Karwasra

The purpose of this study is to provide a comprehensive analysis on the economic relationship between trade openness and economic growth and to identify current developments…

404

Abstract

Purpose

The purpose of this study is to provide a comprehensive analysis on the economic relationship between trade openness and economic growth and to identify current developments, potential research area and future directions. The emphasis is on the identification of annual growth of publications, country-wise distribution, publication pattern, intellectual structure and cluster analysis of scientific production in this field.

Design/methodology/approach

This study used evaluative techniques, text mining approach and performance analysis to identify possible patterns and correlation and to measure the impact of authors/citations/scientific production. Further, this study used the bibliometric mapping to represent the structural features of scientific production. This study emphasized on identification of the research hotspots based on occurrence of indexed keywords, productive researchers and journals during 2000–2022. Further, cluster analysis is performed using VOS viewer to analyze the current dynamics and future direction of the association between trade openness and economic growth (Eck and Waltman, 2011). Also, co-citation analysis is used in this study to identify the relations among authors or journals or documents using citation data, whereas the bibliographic coupling/mapping is intended to analyze the citing documents. Similarly, co-word analysis is used to study the article keywords that are mainly used to assess the conceptual structure of a concerning subject.

Findings

Economic growth is a function of trade openness, and it is important to analyze the relationship between trade openness and economic growth. Trade openness tends to become more liberalized over time, to contribute more to economic growth. Empirical evidence suggested that there exists a strong association between trade openness and economic growth. Further, keyword timeline analysis illustrated that the linkage between trade openness and economic growth is current area of interest among researchers. As per bibliometric analysis, China, Pakistan and Malaysia are the three most prolific countries in the terms of published articles on this theme. However, the most influential publications based on h-index and citation on trade openness–economic growth relationship is produced by Turkey. Based on cluster analysis, this study suggests that researchers are currently working on trade openness–economic growth relationship with other variables such as FDI, financial development, labor force, environment degradation and carbon emission, while in future, researchers could work on variables such as technology and sustainable development.

Research limitations/implications

There are some limitations of this study. The first limitation is the authors have used Scopus database, leaving the possibility for future research to use Web of Science, Google Scholar or other similar sources. The second limitation is that the authors have used search terms “trade openness “and “economic growth,” although research could be performed using synonyms or even relevant terms in other languages.

Practical implications

Cluster analysis suggested that researchers are currently working on trade openness–economic growth relationship with other variables such as FDI, financial development, labor force, environment degradation and carbon emission, while in future, researchers could work on variables such as technology and sustainable development. Therefore, this study identified the potential research area in this research domain.

Originality/value

To confirm the originality of this study, to the best of the authors’ knowledge, this is the first study to combine bibliometric analysis and cluster analysis on trade openness–economic growth relationship. This study makes a comparison with phenomena/processes/events in contemporary economic and social reality in the field of trade openness and economic growth relationship.

Details

Competitiveness Review: An International Business Journal , vol. 34 no. 2
Type: Research Article
ISSN: 1059-5422

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Article
Publication date: 8 January 2020

Rakia Riguen, Bassem Salhi and Anis Jarboui

The purpose of this paper is to empirically examine how women in board represent moderates the relationship between audit quality and corporate tax avoidance.

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Abstract

Purpose

The purpose of this paper is to empirically examine how women in board represent moderates the relationship between audit quality and corporate tax avoidance.

Design/methodology/approach

The study is based on a sample consisting of 270 UK firms over the 2005–2017 period. This study is motivated by moderating regression analysis.

Findings

The results show that audit quality influences the corporate tax avoidance. Audit quality measured by two proxies audit specialization and audit fees has a negative effect on corporate tax avoidance. Board gender diversity “BGD” moderates the relationship between audit quality and tax avoidance. The impact of the BGD level increases as the presence of woman in the board escalated from 40 to 60 percent but, then, weakens at 10 percent level.

Practical implications

The findings may be of interest to the academic researchers, practitioners and regulators who are interested in discovering relation between audit quality and tax avoidance with the presence of woman in the board. This study should be of interest to tax policymakers concerned about declining corporate tax revenues.

Originality/value

This paper extends the existing literature by examining the moderating effect of BGD on the relation between audit quality and corporate tax avoidance using the sensitivity analysis.

Details

International Journal of Sociology and Social Policy, vol. 40 no. 1/2
Type: Research Article
ISSN: 0144-333X

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Article
Publication date: 27 February 2025

Anis Jarboui and Asma Bouzouitina

The purpose of this paper was to examine the effect of CEO tenure, gender, age and education on corporate social responsibility (CSR) performances, notably their societal and…

2

Abstract

Purpose

The purpose of this paper was to examine the effect of CEO tenure, gender, age and education on corporate social responsibility (CSR) performances, notably their societal and environmental commitment.

Design/methodology/approach

The paper checks the hypotheses on the relationship between CEO demographic characteristics and CSR categories. Feasible Generalized Least Square was performed on a sample of 215 European firm-year-observations indexed on STOXX Europe 600 Index from 2014 to 2021.

Findings

Results provide strong evidence that CEO characteristics are significantly and positively associated with corporate social and environmental performance. The findings specify that CEOs in their early years of service and firms led by female CEOs invest more in social and environmental activities. The authors also found that older CEO age and higher educational level are positively related to CSR categories.

Practical implications

Drawn on upper echelons theory, this study suggests that strategic environmental and social decisions in the firm are significantly influenced by the CEO’s demographic characteristics.

Originality/value

This paper provides a comprehensive picture by inculcating different CEO characteristics and CSR categories (product responsibility, community and human rights, emission reduction, product innovation and resource reduction) in European companies.

Details

Society and Business Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-5680

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Article
Publication date: 25 December 2023

Amel Kouaib, Isabelle Lacombe and Anis Jarboui

The study of the relationship between external auditing services and investment deviation in a French setting has received relatively little research attention thus far. There are…

169

Abstract

Purpose

The study of the relationship between external auditing services and investment deviation in a French setting has received relatively little research attention thus far. There are insufficient indicators to measure audit quality and then have a measurable link to investment efficiency. This study is motivated by such a research gap as well as the important role of auditing services in assuring investment efficiency. The purpose of this study is to test whether a good audit quality service improves corporate investment awareness in French-listed companies and contributes to establishing a comprehensive analysis framework for inefficient investment and how audit services have become an important tool to reduce the investment deviation of listed companies in France.

Design/methodology/approach

Based on a sample of 89 non-financial French firms listed on the Stoxx 600 Index from 2015 to 2021, this study uses feasible generalised least squares (FGLS) regressions to study the relationship between investment deviation and auditing service quality.

Findings

After running an FGLS regression model for two firm groups (overinvestment and overinvestment groups) and testing for a set of control variables, especially COVID-19, the findings show a non-linear correlation between audit service and corporate investment deviation. Both underinvestment and overinvestment decisions are negatively and statistically significantly impacted by audit indicators. Furthermore, involving a high-quality specialised auditor may enhance overall monitoring and lead to a lower investment deviation level. Overall, the empirical results show that a high-quality audit service enhances the investment efficiency of French-indexed companies.

Practical implications

This study offers crucial information that audit regulators can use to better appreciate the advantages of high audit quality and to take seriously the policy issues that affect it. Board members are urged to provide excellent audit quality that improves investment efficiency with careful consideration.

Originality/value

This study contributes to the existing audit literature by illuminating the effect of audit quality services on investment deviation to show a deeper understanding of the factors that contribute to the differences in prior studies’ findings in the field of audit quality impacts.

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 March 2022

Ferdaws Ezzi, Bassem Salhi and Anis Jarboui

This study aims to focus on the important role of chief executive directors (CEOs’) emotional intelligence to explain the interactive relationship between research and development…

396

Abstract

Purpose

This study aims to focus on the important role of chief executive directors (CEOs’) emotional intelligence to explain the interactive relationship between research and development (R&D) investment and environmental performance in the energy sector and also to explain how the diversification into new energy technology provides explanations for environmental problems.

Design/methodology/approach

This research was realised through the completion of a questionnaire-type inquiry structured around table-based analysis. Two five-scale questionnaires were completed by CEOs relating to oil and gas industry. The first instrument reflects the level of emotional intelligence. The second instrument indicates elements of environmental performance. A total of 158 firms were approached using a questionnaire, where 112 responses were received and 108 valid responses were used for analysis. The data were analyzed by the partial least squares method.

Findings

The results confirm the positive effect of CEOs’ emotional intelligence on the interaction between R&D, energy and recycling. In addition, the diversification strategy further influences the role of CEOs’ emotional intelligence to provide explanations into a R&D investment for the environmental problems in the Tunisian energy sector. The findings reveal challenges and opportunities for Tunisia’s energy industry to increase R&D investment that will enable the economy to use more environment-friendly devices and technologies that will be reducing pollution.

Originality/value

First, this study indicates the important role of managerial emotional intelligence to explain the impact of R&D investment and help Tunisian energy enterprises look for means to minimise their environmental expenses through raising energy efficiencies, reducing pollution and encouraging reuse and recycling. Second, this study explains how a diversification strategy can mediate the interaction effect of CEO emotional intelligence. The Tunisia oil and gas sector has not been subjected to extensive research and this paper, to the best of the authors’ knowledge, represents a first attempt to provide an overview of the sector.

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Article
Publication date: 7 November 2016

Mouna Ben Rejeb Attia, Naima Lassoued and Anis Attia

The purpose of this paper is to test the political costs hypothesis in emerging economies characterized by interventionist governments and weak protection of property rights. The…

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Abstract

Purpose

The purpose of this paper is to test the political costs hypothesis in emerging economies characterized by interventionist governments and weak protection of property rights. The paper uses executives’ political connection and state control to measure firms’ political costs.

Design/methodology/approach

Based on a sample of Tunisian firms, univariate and multivariate analyses are used to test whether firms’ political costs have any impact on earnings management.

Findings

The empirical analysis indicates that the executives’ political connection is not directly related to earnings management. However, the interaction between executives’ political connection and the state control affects the firm’s sensitivity to political pressure and its earnings management practices. More specifically, this study provides evidence that non-connected firms and state-controlled firms attempt to use accounting policies to decrease their earnings especially during periods of the former government when they had to face high political costs. This finding is robust to comparing means of political cost indicators between different groups. Indeed, private firms with political connection enjoy a significantly lower insurance right, tax and donations and grants compared to other firms.

Research limitations/implications

This study provides empirical evidence for the specific application of accounting theory in emerging economies.

Practical implications

Political influence may be an important criterion that will be used by auditors and investors to appreciate and detect specific manipulations of accounting earnings. Similarly, regulators should be aware of the political factors effect on discretionary behavior of managers to provide appropriate rules and standards.

Originality/value

The study is a pioneer in proving that a firm’s size is not always a suitable measure of its political cost. It extends the accounting literature on the role of political economy in the application of the political costs hypothesis. This hypothesis is confirmed in emerging economies by providing new and significantly measure of firms’ political costs

Details

Journal of Accounting in Emerging Economies, vol. 6 no. 4
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 2 October 2017

Maali Kachouri and Anis Jarboui

The purpose of this paper is to investigate the relationship between corporate governance effectiveness and information transparency. Hence, this paper seeks to extend prior…

1685

Abstract

Purpose

The purpose of this paper is to investigate the relationship between corporate governance effectiveness and information transparency. Hence, this paper seeks to extend prior information transparency research.

Design/methodology/approach

This study uses a sample of 28 non-financial listed Tunisian companies and covers an eight-year period from 2006 to 2013. To test the hypotheses of this research, a simultaneous equation system model was applied.

Findings

The results obtained show that, for the Tunisians companies, corporate governance practices have a significant positive effect on information transparency. The current study also provides evidence that pertinent information can improve corporate governance index.

Research limitations/implications

The findings may be of interest to the academic researchers, practitioners and regulators who are interested in discovering the quality of corporate governance practices in Tunisian context.

Practical implications

The findings of this study can help Tunisian regulators in creating corporate governance disclosure requirements. The findings also provide the African business community insights concerning the quality of corporate governance and of corporate reporting.

Social implications

This research helps also to inform regulators about the benefits of disclosure more information to investors and to the firm. For instance, how the information can be a source of transparency and stability in the firms what and favors the social environment of the firms.

Originality/value

This paper extends the existing literature by examining the causal relationship between corporate governance and information transparency.

Details

Journal of Financial Reporting and Accounting, vol. 15 no. 3
Type: Research Article
ISSN: 1985-2517

Keywords

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