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Article
Publication date: 1 January 2003

Ellen Landgraf and Ahmed Riahi‐Belkaoui

The paper investigates the link between a firm's overall disclosure quality and its corpoate reputation. The results show that the measure of corporate reputation is positively…

427

Abstract

The paper investigates the link between a firm's overall disclosure quality and its corpoate reputation. The results show that the measure of corporate reputation is positively related to the disclosure measure, after controlling for market and accounting signals indicating the size of assets, market assessment of the value of the assets in place and rate of return on assets.

Details

Review of Accounting and Finance, vol. 2 no. 1
Type: Research Article
ISSN: 1475-7702

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Article
Publication date: 1 August 1996

Barbara Brockie Leonard and Chandrasekhar Mishra

Long‐term performance contracts are awarded to top management in order to provide incentives to maximize shareholder value. We test the incentive hypothesis using 350 firms, one…

233

Abstract

Long‐term performance contracts are awarded to top management in order to provide incentives to maximize shareholder value. We test the incentive hypothesis using 350 firms, one half of which has adopted long‐term performance plans over the period 1971–80. The analysis uses performance indicators such as earnings per share (EPS), rate of return on assets (ROA), rate of return on equity (ROE), rate of return on investment (ROI), and stock returns (ASR). In addition to using a control group of firms that did not adopt plans, the test period consists of a control period (six years prior to plan adoption) and a test period (six years following plan adoption). The results support the incentive hypothesis in that all performance indicators for the test firms improved compared to prior performance, but the performance of test firms in the period subsequent to plan adoption when compared to the control firms was not significantly different.

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Managerial Finance, vol. 22 no. 8
Type: Research Article
ISSN: 0307-4358

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Article
Publication date: 30 October 2024

Muhammad Umair Ashraf, Nusrat Ali, Muhammad Rashid Hafeez, Siraj Hussain and Muhammad Imran

Deviance includes behaviors that deviate from societal norms. Scholars belonging to various disciplines have extensively studied this phenomenon. This study aims to understand the…

43

Abstract

Purpose

Deviance includes behaviors that deviate from societal norms. Scholars belonging to various disciplines have extensively studied this phenomenon. This study aims to understand the length and breadth of the deviance landscape.

Design/methodology/approach

Through a systematic analysis of publications, authors, journals and countries involved in research, this investigation unveils the inherently interdisciplinary nature of the subject. It unveils the prominent journals and influential authors who have made significant contributions to the field, shedding light on the evolving trends and shifting emphases over time.

Findings

The findings underscore the ever-growing relevance and importance of deviance research in contemporary society. They emphasize the pressing need for ongoing exploration to grapple with the intricate challenges posed by deviant behaviors.

Originality/value

This comprehensive bibliometric analysis serves as an invaluable resource, catering to the needs of researchers and practitioners with a vested interest in comprehending and advancing the study of deviance in its myriad manifestations.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

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Article
Publication date: 18 June 2021

Sachin Kumar, Tapan K. Panda and Krishan Kumar Pandey

This study aims to examine the relationship between employees’ mindfulness and pro-environmental behaviour, along with the mediating role of self-transcendent values, at the…

746

Abstract

Purpose

This study aims to examine the relationship between employees’ mindfulness and pro-environmental behaviour, along with the mediating role of self-transcendent values, at the workplace.

Design/methodology/approach

The study uses online data collected from 381 respondents employed in different industries across India. Confirmatory factor analysis was used to check the construct’s validity and reliability and Pearson correlation was used to examine the relationship between the variables. Moreover, the PROCESS macro of Hayes (2017) was used to examine the mediation.

Findings

Employees’ mindfulness was found to be positively associated with voluntary pro-environmental behaviour at the workplace, and the mediation analysis specifies that a self-transcendent value partially mediates this relationship.

Research limitations/implications

This study tested and extends the S-ART model and Schwartz value theory in the context of employees’ pro-environment behaviours at the workplace.

Practical implications

The results could be encouraging and helpful for top management and organizational change champions in strategizing and effective implementation of mindfulness programmes that would encourage and enhance employees’ voluntary participation in environment-friendly activities at their workplace.

Originality/value

Despite the decisive role of employees in organisations’ environmental sustainability programmes’ success, the availability of scant literature has led researchers to call for more studies. The present study is timely and could be the first to examine the role of employees’ mindfulness and self-transcendent values in influencing employees’ engagement in environmental-friendly behaviours at the workplace.

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