Search results

1 – 10 of 10
Per page
102050
Citations:
Loading...
Access Restricted. View access options

Abstract

Details

Tizard Learning Disability Review, vol. 13 no. 4
Type: Research Article
ISSN: 1359-5474

Access Restricted. View access options
Article
Publication date: 1 December 2008

Jim Mansell

53

Abstract

Details

Tizard Learning Disability Review, vol. 13 no. 4
Type: Research Article
ISSN: 1359-5474

Access Restricted. View access options
Article
Publication date: 18 April 2018

Giovana Bueno, Rosilene Marcon, Andre Leonardo Pruner-da-Silva and Fabio Ribeirete

Since 2012, the Brazilian Stock Exchange has recommended that listed companies inform them if they have conducted voluntary disclosure. The purpose of this study is to describe…

1825

Abstract

Purpose

Since 2012, the Brazilian Stock Exchange has recommended that listed companies inform them if they have conducted voluntary disclosure. The purpose of this study is to describe the voluntary disclosure by companies listed in the B3 in Brazil and to analyze which characteristics of the board of directors influence this disclosure.

Design/methodology/approach

The study involves quantitative research using a sample of 285 companies and 575 reports from 2011 to 2014. A fixed-effects regression model with panel data was used for the analysis.

Findings

The results were statistically significant for gender and duality variables, which confirms the theory that the presence of women as members of the board positively influences voluntary disclosure and that chief executive officer and chairman of the board positions have a negative effect. The age and independence of the board variables did not present statistical significance.

Research limitations/implications

As a theoretical contribution, the authors aim to complement sustainability, finance and strategy research by using agency theory and measuring the variable of voluntary disclosure and the board, which is rarely studied in this context.

Practical implications

As social and empirical contributions, a better understanding of this theme in the context of emerging countries, which is the peculiarities of Brazil with little information transparency and well-known corruption scandals, is likely to aid investors. Increased access to company information can help investors better select their investment portfolios and assist in the choice of their board representatives in companies in which they have participation and voting rights.

Originality/value

The fact that Brazil is an emerging country, where the lack of transparency of information and corruption in these environments stand out the importance of studying the subject of voluntary disclosure in this context. All data were collected manually specifically for this research.

Details

Corporate Governance: The International Journal of Business in Society, vol. 18 no. 5
Type: Research Article
ISSN: 1472-0701

Keywords

Access Restricted. View access options
Article
Publication date: 1 December 1955

EVERYONE today is busily engaged in devising new methods, bringing about economies in motions, and applying incentives, but is enough attention being paid to the maintenance…

58

Abstract

EVERYONE today is busily engaged in devising new methods, bringing about economies in motions, and applying incentives, but is enough attention being paid to the maintenance mechanics, from the human aspect, in these applications of work study?

Details

Work Study, vol. 4 no. 12
Type: Research Article
ISSN: 0043-8022

Access Restricted. View access options
Article
Publication date: 25 July 2008

Christian Ax and Jan Marton

The purpose of this paper is to investigate the association between annual report human capital (HC) disclosures and HC management practices.

2687

Abstract

Purpose

The purpose of this paper is to investigate the association between annual report human capital (HC) disclosures and HC management practices.

Design/methodology/approach

The paper used two sets of data. Disclosure data were collected from annual reports. Data on management practices was collected by e‐mail questionnaire. Sixteen of the most traded companies on the Stockholm Stock Exchange (SSE) were included in the study.

Findings

Results indicated that there is limited association between the two sets of data. Even though the association was significant on an aggregate level, more detailed testing showed no systematic associations. There was, however, a significant association between internal management practices and companies' perceived importance of disclosure, even though this was not reflected in actual disclosure.

Research limitations/implications

The most important limitations of the study are that it was based on a small non‐random sample of companies from only one country and used annual report disclosures from a single year. Also, the study focuses on quantity rather than quality of disclosures.

Originality/value

A feature of previous research is that it tends to focus on HC (intellectual capital) from either an external or internal perspective. This study is the first that links HC annual report disclosure and internal HC management practices.

Details

Journal of Intellectual Capital, vol. 9 no. 3
Type: Research Article
ISSN: 1469-1930

Keywords

Access Restricted. View access options
Article
Publication date: 1 June 1977

The connotations, associations, custom and usages of a name often give to it an importance that far outweighs its etymological significance. Even with personal surnames or the…

241

Abstract

The connotations, associations, custom and usages of a name often give to it an importance that far outweighs its etymological significance. Even with personal surnames or the name of a business. A man may use his own name but not if by so doing it inflicts injury on the interests and business of another person of the same name. After a long period of indecision, it is now generally accepted that in “passing off”, there is no difference between the use of a man's own name and any other descriptive word. The Courts will only intervene, however, when a personal name has become so much identified with a well‐known business as to be necessarily deceptive when used without qualification by anyone else in the same trade; i.e., only in rare cases. In the early years, the genesis of goods and trade protection, fraud was a necessary ingredient of “passing off”, an intent to deceive, but with the merging off Equity with the Common Law, the equitable rule that interference with “property” did not require fraudulent intent was practised in the Courts. First applying to trade marks, it was extended to trade names, business signs and symbols and business generally. Now it is unnecessary to prove any intent to deceive, merely that deception was probable, or that the plaintiff had suffered actual damage. The equitable principle was not established without a struggle, however, and the case of “Singer” Sewing Machines (1877) unified the two streams of law but not before it reached the House of Lords. On the way up, judical opinions differed; in the Court of Appeal, fraud was considered necessary—the defendant had removed any conception of fraud by expressingly declaring in advertisements that his “Singer” machines were manufactured by himself—so the Court found for him, but the House of Lords considered the name “Singer” was in itself a trade mark and there was no more need to prove fraud in the case of a trade name than a trade mark; Hence, the birth of the doctrine that fraud need not be proved, but their Lordships showed some hesitation in accepting property rights for trade names. If the name used is merely descriptive of goods, there can be no cause for action, but if it connotes goods manufactured by one firm or prepared from a formula or compsitional requirements prescribed by and invented by a firm or is the produce of a region, then others have no right to use it. It is a question of fact whether the name is the one or other. The burden of proof that a name or term in common use has become associated with an individual product is a heavy one; much heavier in proving an infringement of a trade mark.

Details

British Food Journal, vol. 79 no. 6
Type: Research Article
ISSN: 0007-070X

Access Restricted. View access options
Article
Publication date: 17 May 2022

Ho Xuan Thuy, Nguyen Vinh Khuong, Le Huu Tuan Anh and Pham Nhat Quyen

This study aims to investigate the association between corporate governance (CG) and the corporate social responsibility (CSR) information disclosure as well as the moderating…

1193

Abstract

Purpose

This study aims to investigate the association between corporate governance (CG) and the corporate social responsibility (CSR) information disclosure as well as the moderating role of state-ownership between CG and CSR disclosure.

Design/methodology/approach

To examine the relationship between CG and CSR disclosure, this study used the feasible general least squares and generalized method of moments method on a sample of 165 non-financial quoted companies over the 2015–2018 period, which account for about three-fourths of the Vietnamese stock exchange.

Findings

The findings suggest that enterprises with smaller board size consisting mainly of independent directors have a higher CSR disclosure level. Moreover, when the chief executive officer is concurrently the chairman of the board, the level of CSR disclosure falls. Additionally, the moderating role of state ownership enhances CSR disclosure.

Research limitations/implications

The empirical results of this study form a solid foundation for policymakers and other stakeholders’ decisions in investing or establishing policies.

Originality/value

This study provides empirical evidence on the relationship between CG and CSR disclosure in Vietnam – a developing country with no legal requirement on CSR disclosure. Moreover, this study emphasizes the moderating role of state ownership between CG and CSR disclosure, which clarifies the role of state ownership in establishing CG mechanisms.

Details

Journal of Financial Reporting and Accounting, vol. 22 no. 3
Type: Research Article
ISSN: 1985-2517

Keywords

Access Restricted. View access options
Article
Publication date: 17 December 2024

Gianpaolo Basile, Demetris Vrontis, Sheshadri Chatterjee and Rosario Bianco

This study examines the impact of crowdsourcing and open innovation (CSOI) in an emerging country like India. The study also investigates the moderating effects of technology…

19

Abstract

Purpose

This study examines the impact of crowdsourcing and open innovation (CSOI) in an emerging country like India. The study also investigates the moderating effects of technology support (TES) on improving firm performance and socio-economic conditions (SEC) in emerging countries.

Design/methodology/approach

A theoretical model has been developed with the help of stakeholder theory, dynamic capability view (DCV) and existing literature. Later, the theoretical model is validated using the partial least squares structural equation modelling technique to analyse 303 respondents from India.

Findings

The results of this study demonstrate that CSOI has a significant and positive role in the SEC in emerging countries, showing the emergence of an economy close to stakeholder capitalism or the Francesco Pope one. The study also finds that TES significantly moderates successful crowdsourcing practices and open innovation activities, influencing sustainability-related factors.

Practical implications

This study shows that CSOI practices can influence the SECs in emerging countries by improving intermediate sustainability-related contextual issues like environmental, social and economic factors. This implies that CSOI are relevant in emerging countries to ensure the socio-economic growth of the society where so many constraints prevail.

Originality/value

This is a preliminary study on CSOI practices that firms in emerging countries follow. Using stakeholder theory and DCV to develop the unique conceptual model is essential to the body of knowledge. The inclusion of moderators like TES is a unique value proposition. Moreover, the proposed theoretical model has a high predictive power, making the model impactful and novel.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

Access Restricted. View access options
Article
Publication date: 31 May 2019

Mohammad Imtiaz Ferdous, Carol A. Adams and Gordon Boyce

The purpose of this paper is to examine the influences on the adoption of environmental management accounting (EMA) in corporatised water supply organisations, from an…

2557

Abstract

Purpose

The purpose of this paper is to examine the influences on the adoption of environmental management accounting (EMA) in corporatised water supply organisations, from an institutional theory perspective, drawing on the concepts of reflexive isomorphism and institutional logics.

Design/methodology/approach

The primary research involves case analysis of three companies in the Australian water supply industry, drawing on interviews, internal documents and publicly available documents, including annual reports.

Findings

Two key drivers for the adoption and emergence of EMA are: the emergence of a government regulator in the form of the Essential Services Commission (ESC) and community expectations with regard to environmental performance and disclosure. The water organisations were found to be reflexively isomorphic, while seeking to align their commercial logic to “sustainability” and “ensuring community expectations” logics to the legitimate adoption of EMA.

Originality/value

The paper contributes to the literature by providing case study evidence of the intentions and motivations of management in adopting EMA, and the nature of that adoption process over an extended period. Further, it provides empirical evidence of the applicability of reflexive isomorphism in the context of EMA and institutional logics.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

Access Restricted. View access options
Article
Publication date: 3 August 2021

Humaira Asad, Iqra Toqeer and Khalid Mahmood

The authors design a theoretical perspective that explores how different phases of social mood influence financial risk tolerance (FRT) among investors. Risk is involved in almost…

681

Abstract

Purpose

The authors design a theoretical perspective that explores how different phases of social mood influence financial risk tolerance (FRT) among investors. Risk is involved in almost all financial decision-making. For a better understanding of risk tolerance behavior, the role played by social mood cannot be ignored. This study aims to explore the linkage between social mood and FRT of investors in Pakistan.

Design/methodology/approach

Using qualitative phenomenology as the guiding framework, 22 interviews were conducted to have a deeper understanding of the lived experiences of investors with at least 10 years of investment experience. Thematic analysis was done to analyze data. Audio-recording, bracketing, triangulation and member checking were done to ensure validity and reliability.

Findings

A theoretical model is developed using the six themes identified through thematic analysis. This model presents an in-depth analysis of the determinants of social mood, its multiple phases and its impact on risk tolerance behavior. Findings reveal that the level of financial literacy, experience and purpose of investment moderate the effect of social mood on FRT.

Practical implications

Investors can manage risk and increase their profits by controlling the effects of social mood. They can benefit from the market situation by taking more risk when the market is extremely low. The advisors can frame their advice in the light of the model.

Originality/value

According to the authors’ knowledge, this is the first study that explores investors’ risk tolerance in response to variations in social mood in the context of an emerging economy. The paper has contributed conceptually and methodologically. It uses phenomenology as the method and develops a theoretical model that describes how different types of investors adjust their risk tolerance in response to changes in their social mood.

Details

Qualitative Research in Financial Markets, vol. 14 no. 1
Type: Research Article
ISSN: 1755-4179

Keywords

1 – 10 of 10
Per page
102050