Valeriia Palii, Mariana Velykodna, Marcio Pereira, Rosaleen McElvaney, Sam Bernard, Vitalii Klymchuk, Oleg Burlachuk, Alexander A. Lupis, Nadiia Diatel, Jane L. Ireland, Kimberley McNeill, Janina L. Scarlet, Ana L. Jaramillo-Sierra, Bassam Khoury, Diana Rocio Sánchez Munar, Sarah L. Hedlund, Tara Flanagan, Jeanne LeBlanc, Diana Maria Agudelo Velez and Yvonne Gómez-Maquet
This paper aims to discuss current work and further steps of the psychological hotline launched by the National Psychological Association of Ukraine (NPA), along with a call for…
Abstract
Purpose
This paper aims to discuss current work and further steps of the psychological hotline launched by the National Psychological Association of Ukraine (NPA), along with a call for action to mental health professionals worldwide.
Design/methodology/approach
This paper describes the training and support of the NPA’s hotline staff as well as reflections on the hotline’s work from June 2022 to April 2023.
Findings
With broad international support, the NPA’s psychological hotline currently operates in 21 countries providing psychological assistance and referrals to other service providers within Ukraine and abroad. The authors propose further steps of its work, including international collaboration.
Originality/value
Providing citizens of Ukraine with broad public access to evidence-based remote psychological support through NPA’s hotlines is a high priority considering the war’s negative impact on mental health diverse and the limited capacity of the state mental health system.
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Keywords
Mostafa Kamal Hassan, Bassam Abu Abbas and Samy Nathan Garas
This paper aims to examine the relationship between the readability of annual reports and corporate performance in Qatari listed firms while controlling for a firm’s competitive…
Abstract
Purpose
This paper aims to examine the relationship between the readability of annual reports and corporate performance in Qatari listed firms while controlling for a firm’s competitive position, governance structure and specific features such as size, age and industry type.
Design/methodology/approach
This study relies on both agency theory and legitimacy theory to develop testable hypotheses. It uses a sample of 126 firm-year listed companies in the Qatar Stock Exchange to test obfuscation in the annual reports through examining the association between the readability of Narrative Disclosures (NDs) and corporate profitability, financial risk and agency costs for the period from 2014-2016.
Findings
The findings show that firms with higher annual report readability are more profitable and have lower agency costs, which is an indication of the existence of “obfuscation.” Qatari firms may use narrative complexity as a disclosure strategy to enhance their image and consequently maintain their social legitimacy.
Research limitations/implications
Although the study findings suffer from limited global generalization, they can be generalized across Gulf Cooperation Council countries. Thus, future cross-country research is encouraged.
Practical implications
The findings encourage Qatari policymakers to instate a policy for “Plain English” writing to make NDs easy to read by international investors.
Originality/value
This study is one of very few studies that examines the readability of annual reports in emerging market economies, i.e. Qatar. The study contributes to the paucity of research that examines English-written annual reports in non-English speaking countries.
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Arpita Anshu Mehrotra, Debashish Sengupta, Charbel M. El Khoury and Farah Arkadan
Understanding behavior toward sustainable consumption remains among the most challenging contemporary topics and requires continual investigation. The aim of this paper is to…
Abstract
Purpose
Understanding behavior toward sustainable consumption remains among the most challenging contemporary topics and requires continual investigation. The aim of this paper is to explore young Bahraini women’s level of awareness of sustainable consumption while also considering their attitudes, motivations and behavior as key elements in the study.
Design/methodology/approach
A qualitative approach was used to collect the data. More specifically, 46 semi-structured interviews with young Bahraini women took place and the results were produced using thematic analysis.
Findings
Results reveal that consumers’ awareness levels toward sustainable consumption have been growing but awareness remains variable among consumers. In turn, motivation toward supporting sustainability is more associated with environmental reasons than cultural or economic ones. The attitude toward sustainable consumption is generally positive among young consumers. Moreover, sustainable consumption has been found to be present through various means in the purchase decisions of young Bahraini women.
Originality/value
This study exclusively explores the awareness levels of young Bahraini women regarding sustainable consumption with a focus on the elements of the behavioral process, namely, “awareness, attitude, motivation, and behavior”, as central research pillars.
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Mohamed H. Elmagrhi, Collins G. Ntim, Richard M. Crossley, John K. Malagila, Samuel Fosu and Tien V. Vu
The purpose of this paper is to examine the extent to which corporate board characteristics influence the level of dividend pay-out ratio using a sample of UK small- and…
Abstract
Purpose
The purpose of this paper is to examine the extent to which corporate board characteristics influence the level of dividend pay-out ratio using a sample of UK small- and medium-sized enterprises from 2010 to 2013 listed on the Alternative Investment Market.
Design/methodology/approach
The data are analysed by employing multivariate regression techniques, including estimating fixed effects, lagged effects and two-stage least squares regressions.
Findings
The results show that board size, the frequency of board meetings, board gender diversity and audit committee size have a significant relationship with the level of dividend pay-out. Audit committee size and board size have a positive association with the level of dividend pay-out, whilst the frequency of board meetings and board gender diversity have a significant negative relationship with the level of dividend pay-out. By contrast, the findings suggest that board independence and CEO role duality do not have any significant effect on the level of dividend pay-out.
Originality/value
This is one of the first attempts at examining the relationship between corporate governance and dividend policy in the UK’s Alternative Investment Market, with the analysis distinctively informed by agency theoretical insights drawn from the outcome and substitution hypotheses.