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Abstract
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This paper aims to investigate the moderating effect of sustainability reporting on the relationship between the independent variables of board diversity, and earnings management…
Abstract
Purpose
This paper aims to investigate the moderating effect of sustainability reporting on the relationship between the independent variables of board diversity, and earnings management and the dependent variable of readability of financial statements.
Design/methodology/approach
The study panel data regression analysis involved 36 Kenyan-listed companies from 2016 to 2020.
Findings
Key findings were that increased board diversity was found to significantly improve the readability of financial statements. Discretionary earnings management was found to significantly reduce the readability of financial statements. Sustainability reporting was found to significantly increase the readability of financial statements, and it moderated the relationship between board diversity, earnings management and financial statements readability in Kenya.
Research limitations/implications
The study sample of 36 non-financial listed in the Nairobi Securities Exchange was very small and was affected by the problem of thin trading; hence, caution should be adopted when interpreting the findings.
Practical implications
The Capital Markets Authorities (CMA) as a policymaker should enforce sustainability reporting by Kenyan listed firms as there is evidence that the reporting enhances the readability of financial statements. The Institute of Certified Public Accountants as a policymaker should closely monitor the published financial statements of firms for earnings management and punish the perpetrators, as there is empirical evidence that the practice reduces the readability of financial statements.
Social implications
Sustainability reporting is successful as a moderating variable between readability of financial statements and determinants of readability of financial statements.
Originality/value
This study contributes to knowledge by studying sustainability reporting as a moderating variable between the independent variables of board diversity and earnings management and the dependent variable of readability of financial statements and measured sustainability reporting using a dummy variable for the period before and after the enactment and release of CMA code of 2016 on corporate governance that required sustainability reporting by Kenyan listed companies.
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The purpose of this paper is to present a framework for the articulation of relationships between collection-level and item-level metadata as logical inference rules. The…
Abstract
Purpose
The purpose of this paper is to present a framework for the articulation of relationships between collection-level and item-level metadata as logical inference rules. The framework is intended to allow the systematic generation of relevant propagation rules and to enable the assessment of those rules for particular contexts and the translation of rules into algorithmic processes.
Design/methodology/approach
The framework was developed using first order predicate logic. Relationships between collection-level and item-level description are expressed as propagation rules – inference rules where the properties of one entity entail conclusions about another entity in virtue of a particular relationship those individuals bear to each other. Propagation rules for reasoning between the collection and item level are grouped together in the framework according to their logical form as determined by the nature of the propagation action and the attributes involved in the rule.
Findings
The primary findings are the analysis of relationships between collection-level and item-level metadata, and the framework of categories of propagation rules. In order to fully develop the framework, the paper includes an analysis of colloquial metadata records and the collection membership relation that provides a general method for the translation of metadata records into formal knowledge representation languages.
Originality/value
The method for formalizing metadata records described in the paper represents significant progress in the application of knowledge representation techniques to problems of metadata creation and management, providing a flexible technique for encoding colloquial metadata as a set of statements in first-order logic. The framework of rules for collection/item metadata relationships has a range of potential applications for the enhancement or metadata systems and vocabularies.
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Eric W.T. Ngai, Ka-leung Karen Moon, S.S. Lam, Eric S. K. Chin and Spencer S.C. Tao
In recent years, social media have attracted considerable attention. Hence, the purpose of this paper is to conduct a critical literature review of social media research with the…
Abstract
Purpose
In recent years, social media have attracted considerable attention. Hence, the purpose of this paper is to conduct a critical literature review of social media research with the aim of developing a conceptual framework to explain how social media applications are supported by various social media tools and technologies and underpinned by a set of personal and social behavior theories or models.
Design/methodology/approach
This study adopted a two-stage approach. The first stage involves a critical literature review of academic journals in social media research, followed by the proposal of a conceptual framework that highlights the tools and technologies as well as theories and models that serve as the foundation of social media applications. The second stage involves the use of an actual case to demonstrate how the proposed framework facilitates the development of a social media application for a regional division of an international non-government organization.
Findings
The literature review indicated that social media have been applied in diverse business areas with the support of various social media tools and technologies and underpinned by a range of personal and social behavior theories and models. Based upon such findings, a conceptual social media application framework was devised and its usability illustrated via a real-life case study. Managerial implications are also discussed.
Research limitations/implications
Social media covers a wide range of research topics and thus, the literature review presented in this study may not be exhaustive. Nevertheless, the proposed framework and case study can both serve as reference for future research and provide recommendations for practitioners in the design and development of their own social media applications.
Practical implications
This study not only explains the importance of applying social media in various business sectors, but also enhances the understanding of the infrastructure of social media applications. The study also provides insights for improving the efficiency of application solutions. Organizations are advised to adopt social media in their business based on the proposed conceptual framework.
Originality/value
With a literature review of social media research and a real-life case study, this study presents a conceptual framework using extant theories and models to form a foundation for social media applications. The framework extends existing knowledge on the design and development of information systems.