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Article
Publication date: 19 August 2021

Meena Sharma and Rajbir Kaur

The paper aims to study the impact of corporate governance variables on the adoption of accounting conservatism by S&P BSE 500 index firms.

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Abstract

Purpose

The paper aims to study the impact of corporate governance variables on the adoption of accounting conservatism by S&P BSE 500 index firms.

Design/methodology/approach

The period for the study is from 2010–2018. The data has been extracted from the BSE website, annual reports of the sample companies and the Prowess IQ database. Panel data methodology has been used to analyse the impact of the corporate governance variables on accounting conservatism. Accounting conservatism is the dependent variable, which has been measured by using the CONACCR (negative accruals) measure and the independent variables include the characteristics of the board of directors and the audit committee.

Findings

Overall, the relationship between accounting conservatism and corporate governance indicates a significant impact of corporate governance variables, namely, characteristics of the board of directors and the audit committee, on the accounting conservatism policy of the firm.

Originality/value

This research explores the benefits of conservatism in resolving agency conflict. Very few studies have captured the relationship of individual components of corporate governance with accounting conservatism. Moreover, this study contributes to the literature regarding the influence of corporate governance variables on the extent of conservatism used in accounting records.

Details

Journal of Global Responsibility, vol. 12 no. 4
Type: Research Article
ISSN: 2041-2568

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Book part
Publication date: 23 May 2022

Sumayya Rashid and Vanessa Ratten

The aim of this chapter is to contribute toward the phenomena of women entrepreneurship from an emerging economy perspective through a dynamic capability's perspective. The…

Abstract

The aim of this chapter is to contribute toward the phenomena of women entrepreneurship from an emerging economy perspective through a dynamic capability's perspective. The challenges faced by women entrepreneurs in a nonsupportive entrepreneurial ecosystem reshaped by digitization will contribute to the burgeoning women entrepreneurship literature. In order to survive in a challenging entrepreneurial ecosystem, women entrepreneurs need dynamic capabilities to face the challenges of a modern digital world. This chapter problematizes the challenges of the digital world and its role in modern day businesses.

Details

Strategic Entrepreneurial Ecosystems and Business Model Innovation
Type: Book
ISBN: 978-1-80382-138-2

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Available. Open Access. Open Access
Article
Publication date: 13 July 2015

Julia Cottrill, Fernando Letelier, Pablo Andrade Blanco, Henry García, Marcel Chiranov, Yuliya Tkachuk, Tetiana Liubyva, Rachel Crocker, Matthew Vanderwerff, Giedre Cistoviene, Ineta Krauls-Ward, Eugenijus Stratilatovas, Dan Mount, Agniete Kurutyte and Triyono .

The purpose of this paper is to outline the Bill & Melinda Gates Foundation’s Global Libraries (GLs) initiative approach to advocacy and how it informs, guides, and…

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Abstract

Purpose

The purpose of this paper is to outline the Bill & Melinda Gates Foundation’s Global Libraries (GLs) initiative approach to advocacy and how it informs, guides, and integrates impact data to support sustainability of GL program results.

Design/methodology/approach

The paper defines advocacy in the context of GL, and explores the GL grant planning process, tools, and collaboration between advocacy and impact specialists. Results are demonstrated through grantee examples that illustrate a variety of approaches to library advocacy using impact data at local, country, and regional levels.

Findings

The paper demonstrates the importance of identifying community needs, designing impact measures to demonstrate how libraries help to address those needs, and the variety of ways impact evidence can be used to effectively advocacy for public libraries. This basic formula can be applied to advocacy efforts ranging from a broad national policy to a small incremental change in perceptions of libraries by local decision makers.

Originality/value

This paper reinforces the essential link between library impact measurement data and successful advocacy.

Details

Performance Measurement and Metrics, vol. 16 no. 2
Type: Research Article
ISSN: 1467-8047

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Article
Publication date: 1 January 1996

Margaret Y. Champion

Can we do business with strangers? A major handicap to any promotion is ignorance of the market and its members. In order to understand Latin Americans, says Albert Hirschman, we…

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Abstract

Can we do business with strangers? A major handicap to any promotion is ignorance of the market and its members. In order to understand Latin Americans, says Albert Hirschman, we must first understand how Latin Americans understand each other. We see the “facts” one way, but their perception of these same facts is often very different. This is my purpose in reporting on Peru's attitude and internal discussions on international trade. Why Peru? A U S. State Department official told me that they consider Peru as a sort of bell wether in South America. Abraham Lowenthal of the Inter‐American Dialog says Peru has an international significance greater than would be expected, considering the size of its economy, and E. V. K. Fitzgerald of Cambridge says the Peruvian experience is significant in judgimg prospects in South America.

Details

International Journal of Commerce and Management, vol. 6 no. 1/2
Type: Research Article
ISSN: 1056-9219

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Article
Publication date: 4 December 2023

Dormauli Justina and I Wayan Nuka Lantara

This study aims to examine the effect of sustainability report quality (SRQ) on information risk. This research also aims to examine the effect of SRQ on stock market…

381

Abstract

Purpose

This study aims to examine the effect of sustainability report quality (SRQ) on information risk. This research also aims to examine the effect of SRQ on stock market participation through information risk.

Design/methodology/approach

The research sample includes 120 firm-years listed on the Sri Kehati Index period of 2017–2021. The hypothesis test uses firm and industry effect regression analysis. SRQ is measured by the existence of a sustainability committee and external assurance. The information risk is measured by bid-ask spread. Stock market participation is measured by volume of stock trading.

Findings

Based on the data analysis, this investigation finds that SRQ reduces information risk. This research also finds that SRQ improves stock market participation by reducing information risk.

Originality/value

First, this examination gives new evidence of SRQ to promote information environment improvement. Second, this examination contributes to providing the role of SRQ in an emerging market, such as Indonesia. Third, this examination contributes to providing the evaluation standard for sustainability reporting quality in Indonesia, since Indonesia has no specific standard for the sustainability report. Fourth, this examination contributes to filling the previous gap.

Details

International Journal of Quality & Reliability Management, vol. 41 no. 5
Type: Research Article
ISSN: 0265-671X

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Article
Publication date: 27 July 2021

Eulalia Santos, Vanessa Ratten, Ana Diogo and Fernando Tavares

The COVID-19 pandemic has spread rapidly around the world and Portugal is no exception. Positive and negative effects are extremely important in individual's life experiences and…

256

Abstract

Purpose

The COVID-19 pandemic has spread rapidly around the world and Portugal is no exception. Positive and negative effects are extremely important in individual's life experiences and in particular in the context of the quarantine, in which it is important to maintain the balance between favorable and unfavorable situations. The purpose of this paper is to study in depth the intensity of the affect during the COVID-19 pandemic in Portugal and to validate a scale of positive and negative affect in the context of quarantine and confinement.

Design/methodology/approach

The methodology used is of a quantitative nature, based on a questionnaire survey to measure the intensity of the affects and to analyze some sociodemographic variables. The sample consists of 726 individuals of age 18 years or older, who were in Portugal during the quarantine of the COVID-19 pandemic.

Findings

The results show that respondents were concerned, anxious, well-disposed and impatient. Exploratory and confirmatory factor analysis applied to affects produced a latent structure with two factors: negative affect and positive affect. The affect scale has adequate convergent and discriminant validity and good internal consistency, with negative affect being experienced by individuals with greater intensity compared to positive affect.

Originality/value

It is hoped that this study contributes to an increase in the scientific knowledge in the field of the affects in the context of delicate situations such as the pandemic COVID-19 so that health professionals can intervene to improve individual’s well-being. This is an important way to provide better health policy that considers in more depth individual wellbeing and emotions during times of crisis. Limitations and suggestions for future research are also stated that highlight the importance of understanding emotional states of individuals during crisis events.

Details

Journal of Science and Technology Policy Management, vol. 13 no. 2
Type: Research Article
ISSN: 2053-4620

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Book part
Publication date: 17 September 2012

John Kromkowski

Purpose – This chapter frames the horizon of inquiry intended by this conference on the Hispanic Presence in the Washington region. It presents social theory related to the…

Abstract

Purpose – This chapter frames the horizon of inquiry intended by this conference on the Hispanic Presence in the Washington region. It presents social theory related to the formation of new types of community substance in immigrant receiving countries called ethnicities, especially in American metropolitan regions.

Findings – This synthesis of approaches to intergroup relations and account of changes in the collection of data regarding urban ethnicity frame a new research agenda.

Practical implications – This chapter proposes new horizons for regional studies and ethnicities. It addresses metropolitan governance, especially relationships among persons, groups, and cultures in regions that lack representation and institutions for political development. The web-based data sets and recommended readings provide sources that quantitatively and qualitatively deepen insight into the Hispanic presence in the country and in various metropolitan regions. Along with another forthcoming collection on the history, politics, and architecture of Washington, DC, this work catalyzes research to enable teaching and service related to the metropolitan region surrounding the federal district.

Social implications – This chapter includes models of action-oriented research that engage ethnic groups in coalition building and that test the viability of Hispanicity as a social-cultural development model.

Originality/value of chapter – This chapter blends social theory with community-based practices. It broaches substantive questions about appropriate scales of social analysis and ethnicity as interrelated dimensions of research and practice the government created data sets and places called metropolitan regions. It elaborates a new, fundamentally regional model that is unlike, but not opposed to, the country-wide focus of ethnic group advocacy and interest groups.

Details

Hispanic Migration and Urban Development: Studies from Washington DC
Type: Book
ISBN: 978-1-78052-345-3

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Article
Publication date: 7 February 2018

Mahmoud A. Nasr and Collins G. Ntim

The purpose of this paper is to investigate the effect of corporate governance (CG) mechanisms (board size, board independence, separation of chairman and chief executive officer…

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Abstract

Purpose

The purpose of this paper is to investigate the effect of corporate governance (CG) mechanisms (board size, board independence, separation of chairman and chief executive officer (CEO) roles and external auditor type) on accounting conservatism in Egypt.

Design/methodology/approach

Archival data relating to CG and accounting conservatism are collected and analysed using multivariate regression techniques.

Findings

The findings indicate that board independence is positively associated with accounting conservatism. By contrast, board size and auditor type are negatively associated with accounting conservatism, while separating the chairperson and CEO roles has no significant relationship with accounting conservatism.

Originality/value

To the best of the author’s knowledge, this is one of the first empirical attempts at providing evidence on the relationship between CG and accounting conservatism in Egypt.

Details

Corporate Governance: The International Journal of Business in Society, vol. 18 no. 3
Type: Research Article
ISSN: 1472-0701

Keywords

Available. Open Access. Open Access
Book part
Publication date: 4 June 2021

Edgar Pacheco and Neil Melhuish

The nature and extent of adults' engagement in diverse manifestations of technology-facilitated aggression is not yet well understood. Most research has focused on victimization…

Abstract

The nature and extent of adults' engagement in diverse manifestations of technology-facilitated aggression is not yet well understood. Most research has focused on victimization. When explored, engagement in online aggression and abuse has centered on children and young people, particularly in school and higher education settings. Drawing on nationally representative data from New Zealand adults aged 18 and over, this chapter explores the overall prevalence of online aggression with a focus on gender and age. Our findings support the need to also understand adult aggressors' behaviors to better address the distress and harm caused to targets through digital communications. The chapter discusses the implications of the results for policy and practice and proposes some directions for future research.

Details

The Emerald International Handbook of Technology-Facilitated Violence and Abuse
Type: Book
ISBN: 978-1-83982-849-2

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Article
Publication date: 16 July 2019

Jacobo Gomez-Conde, Rogerio Joao Lunkes and Fabricia Silva Rosa

The purpose of this paper is to analyze the effect of management accounting and control systems (MACS) on environmental innovation practices and operational performance…

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Abstract

Purpose

The purpose of this paper is to analyze the effect of management accounting and control systems (MACS) on environmental innovation practices and operational performance. Specifically, this study relies on Simons’ levers of control (LOC) framework to investigate how managers implement environmental innovation practices. This paper hypothesizes that a forward-looking use of MACS (i.e. interactive use) triggers the implementation of environmental innovation practices, resulting in higher operational performance. Furthermore, the authors argue that the monitoring role of MACS (i.e. diagnostic use) combined with environmental training improves the effect of environmental innovation practices on operational performance.

Design/methodology/approach

Hypotheses are examined through a questionnaire survey. The analyses are based on responses in an empirical study from 89 Brazilian hotels.

Findings

Empirical findings from a hierarchical moderated regression analysis support the hypothesized links.

Originality/value

This study contributes to the environmental management and management control literature by providing novel evidence on the roles MACS play in the field of sustainable development. Based on the LOC framework, the authors shed light on the understanding of how managers introduce and monitor environmental innovation practices, as well as also outlining the key effects of environmental training in enabling the novel abilities of managers and employees to better understand environmental data and identify novel potential environmentally friendly solutions in the case of deviations. This paper also adds to Wijethilake et al. (2017), providing new empirical evidence on how firms design, implement and use MACS that capture institutional pressures for sustainability from multiple stakeholders.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 5
Type: Research Article
ISSN: 0951-3574

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