Bing Zhang, Raiyan Seede, Austin Whitt, David Shoukr, Xueqin Huang, Ibrahim Karaman, Raymundo Arroyave and Alaa Elwany
There is recent emphasis on designing new materials and alloys specifically for metal additive manufacturing (AM) processes, in contrast to AM of existing alloys that were…
Abstract
Purpose
There is recent emphasis on designing new materials and alloys specifically for metal additive manufacturing (AM) processes, in contrast to AM of existing alloys that were developed for other traditional manufacturing methods involving considerably different physics. Process optimization to determine processing recipes for newly developed materials is expensive and time-consuming. The purpose of the current work is to use a systematic printability assessment framework developed by the co-authors to determine windows of processing parameters to print defect-free parts from a binary nickel-niobium alloy (NiNb5) using laser powder bed fusion (LPBF) metal AM.
Design/methodology/approach
The printability assessment framework integrates analytical thermal modeling, uncertainty quantification and experimental characterization to determine processing windows for NiNb5 in an accelerated fashion. Test coupons and mechanical test samples were fabricated on a ProX 200 commercial LPBF system. A series of density, microstructure and mechanical property characterization was conducted to validate the proposed framework.
Findings
Near fully-dense parts with more than 99% density were successfully printed using the proposed framework. Furthermore, the mechanical properties of as-printed parts showed low variability, good tensile strength of up to 662 MPa and tensile ductility 51% higher than what has been reported in the literature.
Originality/value
Although many literature studies investigate process optimization for metal AM, there is a lack of a systematic printability assessment framework to determine manufacturing process parameters for newly designed AM materials in an accelerated fashion. Moreover, the majority of existing process optimization approaches involve either time- and cost-intensive experimental campaigns or require the use of proprietary computational materials codes. Through the use of a readily accessible analytical thermal model coupled with statistical calibration and uncertainty quantification techniques, the proposed framework achieves both efficiency and accessibility to the user. Furthermore, this study demonstrates that following this framework results in printed parts with low degrees of variability in their mechanical properties.
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Ali Uyar, Moataz Elmassri, Cemil Kuzey and Abdullah S. Karaman
Drawing on legitimacy theory, this study aims to investigate whether the benefits of the external assurance process pass beyond the current period and help firms improve corporate…
Abstract
Purpose
Drawing on legitimacy theory, this study aims to investigate whether the benefits of the external assurance process pass beyond the current period and help firms improve corporate social responsibility (CSR) performance in the subsequent periods. Furthermore, the authors examine whether corporate governance (CG) and firm visibility moderate the relationship between assurance and CSR performance.
Design/methodology/approach
The authors retrieved data from Thomson Reuters from 2002 to 2019 and executed a fixed-effects (FE) panel regression analysis. The country-level sample distribution includes 63 countries with 4,625 unique firms and 29,054 data points within these countries. The authors run several robustness tests using an alternative subsample, instrumental variable regression analysis, country-industry-year FE regression analysis, excluding the financial sector and including additional control variables and regression analysis based on propensity score matching.
Findings
The findings indicate that external assurance helps firms achieve greater CSR performance in the current period and the subsequent two periods following external assurance. However, external assurance exerts its strongest positive impact on CSR performance in the current period, and its influence extends, albeit at a weaker level, to the following two periods. Furthermore, the first moderation analysis reveals that governance structure helps firms translate the assurance process into the greater social performance but does not help to achieve higher environmental performance. The second moderation analysis reveals that firm visibility/size positively moderates between the assurance process and governance and social performance but not between the assurance process and environmental performance.
Originality/value
Despite the concurrent association between CSR performance and assurance being examined before, the lag-lead relationship is the novelty of the study to highlight the long-term effect of assurance on CSR performance. Besides, although the direct effect of both CG practices and firm visibility on CSR performance and the external assurance process has been investigated before, the authors extend the literature by examining the moderating effect of CG practices and firm visibility on the external assurance and CSR performance relationship. This provides a better explanation of the extent to which the effect of external assurance on CSR performance is constructed and conditioned by CG practices and firm visibility, thereby drawing attention to contingencies’ role in firms’ practices.
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Kishore Kumar, Ranjita Kumari, Archana Poonia and Rakesh Kumar
This study aims to evaluate the nature and extent of sustainability disclosure practices of publicly listed companies in India. Further, it investigates the impact of potential…
Abstract
Purpose
This study aims to evaluate the nature and extent of sustainability disclosure practices of publicly listed companies in India. Further, it investigates the impact of potential determinants on the sustainability disclosure of companies.
Design/methodology/approach
The study analyzes data of 75 top listed nonbanking companies operating in India included in NIFTY100 Index for the years 2014-2015 to 2018-2019. In the present study, environment, social and governance disclosure dimensions were considered to evaluate the sustainability reporting performance of companies using content analysis. Panel data analysis was conducted to investigate the impact of various factors on the extent of sustainability information disclosure.
Findings
Results indicate that environmentally polluting industries disclose significantly higher sustainability information than non-polluting industries in India. The empirical findings suggest that determinants such as company size, age, free cash flow capacity, government ownership and global reporting initiative (GRI) usage positively related to the extent of corporate sustainability disclosure. Contrary to the expectations, financial leverage and profitability were found to be negatively related to the sustainability disclosure of companies in India.
Practical implications
This study provides empirical evidence for regulators, practitioners and corporate strategists to assess the progress in the sustainability reporting landscape in India. The finding implies that large and established companies can reduce legitimacy costs through higher sustainability information disclosure. Interestingly, this premise did not hold in the case of high leveraged and profitable companies. Overall findings can also help policymakers to incorporate necessary reforms to improve sustainability reporting in India.
Originality/value
This study is one of the first studies to investigate the nature, extent and potential determinants of corporate sustainability disclosure in India. The paper adds to the existing literature on sustainability reporting by providing empirical evidence on the relationship between sustainability reporting and potential determinants such as government ownership, size, leverage, profitability, age, free cash flow capacity, industry and GRI usage.
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Cemil Kuzey, Amal Hamrouni, Ali Uyar and Abdullah S. Karaman
This study aims to investigate whether social reputation via corporate social responsibility (CSR) awarding facilitates access to debt and decreases the cost of debt and whether…
Abstract
Purpose
This study aims to investigate whether social reputation via corporate social responsibility (CSR) awarding facilitates access to debt and decreases the cost of debt and whether governance mechanisms moderate this relationship.
Design/methodology/approach
The sample covers the period between 2002 and 2021, during which CSR award data were available in the Thomson Reuters Eikon/Refinitiv database. The empirical models are based on country, industry and year fixed-effects regression.
Findings
While the main findings produced an insignificant result for access to debt, they indicated strong evidence for the positive relationship between CSR awarding and the cost of debt. Moreover, the moderating effect highlights that while the sustainability committee helps CSR-awarded companies access debt more easily, independent directors help firms decrease the cost of debt via CSR awarding. Furthermore, the results differ between the US and the non-US samples, earlier and recent periods, high- and low-leverage firms and large and small firms.
Originality/value
For the first time, to the best of the authors’ knowledge, the authors assess whether social reputation via CSR awarding facilitates access to debt and decreases the cost of debt in an international and cross-industry sample. Little is known about the effect of social reputation on loan contracting, although social reputation conveys broader information that goes beyond the firm’s internal (performance) and external (reporting) CSR practices. The authors also draw attention to the differing roles of distinct governance mechanisms in leveraging social reputation for loan contracting.
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Valérie Fernandes, Cemil Kuzey, Ali Uyar and Abdullah S. Karaman
This study aims to examine the roles of board gender and cultural diversities in driving social sustainability practices through the moderating effect of board structure policies…
Abstract
Purpose
This study aims to examine the roles of board gender and cultural diversities in driving social sustainability practices through the moderating effect of board structure policies in the logistics and transportation sector.
Design/methodology/approach
The authors conducted fixed-effects regression with 2005–2019 data from Thomson Reuters Eikon.
Findings
The results showed that female directors are significant predictors of social sustainability across the four dimensions of human rights, workforce, product responsibility and community development. Additionally, directors with different cultural backgrounds (but not the workforce) are significant determinants of community development, human rights and product responsibility. Furthermore, although board structure policies positively moderate the relationship between board gender diversity and social sustainability, they fail to moderate the relationship between board cultural diversity and social sustainability.
Originality/value
The findings have crucial implications for the logistics and transportation sector's social sustainability and may help the sector align with employees' and society's expectations. The incorporation of board gender and cultural diversities into the research design was a response to calls by the European Union (EU) and the United Nations (UN) to address board configuration and stakeholders' concerns.
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Halil Ibrahim Cinarbas and Aysegul Daloglu
This case study aims to enrich research on language teacher identity and cognition by detailing the experiences of English language teachers instructing students with visual…
Abstract
Purpose
This case study aims to enrich research on language teacher identity and cognition by detailing the experiences of English language teachers instructing students with visual impairments in Türkiye, exploring the (re)formation of their identity and cognition within this context.
Design/methodology/approach
This study uses a qualitative approach, combining interviews, observations, field notes and legal document analysis. Hiver and Al-Hoorie's (2016) Complexity Theory guides data collection and analysis, supported by MAXQDA software.
Findings
The findings highlight the influences of personal, social, cultural and educational factors on language teacher identity and cognition, with a focus on interactions in preservice education, institutional requirements and instructional methods at the School for the Blind.
Originality/value
This case study provides practical and theoretical insights into language teacher identity and cognition within special education schools, contributing to the broader discourse on diversity in this field.
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Huu Cuong Nguyen and Hien Khanh Duong
The purpose of this study is to assess the extent of Sustainable Development Goals (SDGs) disclosures among Vietnamese listed firms and identify key influencing factors.
Abstract
Purpose
The purpose of this study is to assess the extent of Sustainable Development Goals (SDGs) disclosures among Vietnamese listed firms and identify key influencing factors.
Design/methodology/approach
The authors analyse SDG-related disclosures of the top 100 listed firms by market capitalisation on the Hanoi and Ho Chi Minh stock exchanges as of December 31, 2023, using an established reporting methodology. Data were sourced from annual, corporate governance, ESG, financial and sustainability reports. A regression model was used to examine factors influencing SDG disclosure.
Findings
SDG disclosure among Vietnamese firms is relatively low. Corporate governance, firm size, government ownership, industry and Global Reporting Initiative (GRI) usage positively influence disclosure levels, while auditing firm type and firm age show a negative association. Financial firms tend to use sustainable development reports and GRI indicators more frequently.
Practical implications
Practically, strengthening governance frameworks and promoting GRI adoption can improve the quality and extent of sustainability reporting among Vietnamese firms. Socially, enhanced SDG disclosure supports improved corporate practices that align with the United Nations SDGs, fostering a more sustainable and transparent economy in Vietnam.
Originality/value
To the best of the authors’ knowledge, this is the first study examining SDG disclosure and influencing factors in Vietnamese listed (2021–2023), using the GRI (2016) standard. This study contributes to transparency in Vietnam’s financial markets and sustainability practices, offering insights for preparers and policymakers.
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George Augustus Benjamin Aggrey, Lawrence Yaw Kusi, Ebenezer Afum, Victoria Yaa Osei-Ahenkan, Christine Norman, Kenneth Boateng Boateng and Joseph Amponsah Owusu
This study empirically examines the effect of supply chain integration (SCI) on financial performance (FP) and controls for the mediating effects of supply chain agility (SCA)…
Abstract
Purpose
This study empirically examines the effect of supply chain integration (SCI) on financial performance (FP) and controls for the mediating effects of supply chain agility (SCA), supply chain (SC) innovation and operational performance (OP).
Design/methodology/approach
Through a causal research design, structured questionnaires were used for primary data collection from 217 commercial poultry farms (CPFs) operating in the Bono Region of Ghana. Structural equation modeling was reflectively configured to test the formulated hypotheses.
Findings
SCI causes a statistically significant moderate positive variance in OP in terms of cost-effectiveness, order fulfillment rate, operating cycle, inventory turns, business process innovation. SCI is an insignificant weak positive predictor of FP (growth in revenue, profit, return on investment, sales growth) of CPFs operating in Ghana. Furthermore, OP significantly and positively mediates the predictive relationship between SCI and FP. Again, SC innovation significantly mediates the predictive relationship between SCI and OP. However, SCA fails to significantly mediate the predictive relationship between SCI and OP.
Research limitations/implications
Focal firms' characteristics were ignored, although they may determine how SCI affects OP and FP in the presence of SCA and SC innovation.
Originality/value
Empirically, SCI has no direct impact on FP of CPFs but does so indirectly through the mediating role of OP.
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Human beings need shelter as the beginning of their existence. Same holds true for people who live in Turkey as it is a cultural and traditional reason to be the host and endeavor…
Abstract
Purpose
Human beings need shelter as the beginning of their existence. Same holds true for people who live in Turkey as it is a cultural and traditional reason to be the host and endeavor to buy a home even if one has to pay the debt for years. Another factor that is important for individuals and even for countries is the inflation rate. In this context, the purpose of this study is to investigate whether the 26 regions of Turkey are affected by the inflationary pressure, specifically in the housing price index (HPI).
Design/methodology/approach
For this purpose, data from 2010:01 to 2019:01 and the consumer price index (CPI), as well as HPI have been used. The causal relationship between the variables is analyzed by Konya Causality (2006) test.
Findings
The key results suggest that HPI causes inflationary pressures in some regions.
Research limitations/implications
The study has some limitations in terms of data set and scope. These are as follows: although there are many variables affecting housing prices, this study aims to investigate the causal link between inflation and housing prices. In addition, only the CPI and HPI variables were provided on a monthly basis in the 2010-2019 period for 26 regions due to the aim of making regional propositions in the investigation of this relationship. For these reasons, different macroeconomic variables could not be studied.
Originality/value
This study makes the following contribution to the literature. While the majority of existing literature investigates the relationship between housing prices and inflation from an empirical perspective for country, very few studies have been for the sub-regions and also these studies have focused on only some sub-regions. In other words, in the literature review, a study has observed that Turkey has to examine the relationship between the housing price and inflation variables for all sub-regions in particular. To overcome this deficiency in the literature, this study aims to investigate the relationship between housing price and inflation for 26 regions.
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Cemil Kuzey, Ali Uyar and Abdullah S. Karaman
This study aims to test whether over-investment is associated with environmental, social and governance (ESG) variation (i.e. inequality) across its dimensions, which, if so…
Abstract
Purpose
This study aims to test whether over-investment is associated with environmental, social and governance (ESG) variation (i.e. inequality) across its dimensions, which, if so, would imply the prioritization of the interests of some stakeholders over those of others.
Design/methodology/approach
Drawing on a global sample of 29,428 observations across nine sectors and 41 countries between 2003 and 2019, the authors executed a country-industry-year fixed-effects regression analysis. In the robustness tests, this study also used the entropy balancing and propensity score matching approaches.
Findings
The authors found that while firm over-investment increases social pillar inequality, it reduces environmental pillar inequality. Further analysis revealed that the over-investment strategy decreases (increases) ESG inequality in low (high) environmental and social performers. This outcome could be of relevance to internal governance mechanisms and policymaking as ESG inequality might raise legitimacy concerns and hamper the long-term sustainability of firms.
Practical implications
The outcome of the study could be of relevance to internal governance mechanisms as well as policymaking. Considering financial constraints, firms should maintain a balanced strategy between firm investment and addressing stakeholder interests. Otherwise, over-investment might reduce environmental and social engagement in some dimensions, which could prompt criticisms and legitimacy concerns about firms and some stakeholders.
Originality/value
Past research has intensively focused on whether ESG – rather than ESG inequality – is associated with investment (in)efficiency. In addition, it has mostly formulated the causality running from ESG to firm investment, and hence, the literature lacks heterogeneity in this respect. Nevertheless, the authors believe that the potential effect of firm investment on ESG is of critical importance and has implications for determining whether over-investment causes variations across ESG engagement. Thus, the authors addressed this gap in the literature by investigating the relationship between over-investment and ESG inequality.