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Article
Publication date: 15 January 2024

Dhanushika Samarawickrama, Pallab Kumar Biswas and Helen Roberts

This study aims to examine the association between mandatory corporate social responsibility (CSR) regulations (CSR mandate) and social disclosures (SOCDS) in India. It also…

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Abstract

Purpose

This study aims to examine the association between mandatory corporate social responsibility (CSR) regulations (CSR mandate) and social disclosures (SOCDS) in India. It also investigates whether CSR committees mediate the relationship between CSR mandate and SOCDS. Furthermore, this paper explores how business group (BG) affiliation moderates CSR committee quality and SOCDS.

Design/methodology/approach

This study uses a data set of 5,345 observations from the Bombay stock exchange (BSE)-listed firms over 10 years (2011–2020) to examine the research questions. Baron and Kenny’s (1986) three-step model is estimated to examine the mediating role of CSR committees on the relationship between CSR mandate and SOCDS.

Findings

The study reveals that the CSR mandate positively impacts SOCDS in India due to coercive pressures. CSR committees mediate this relationship, with higher CSR committee quality leading to increased SOCDS. Furthermore, the authors report that SOCDS in India is positively related to CSR committee quality, and this relationship is stronger for BG firms. Finally, the supplementary analysis reveals that promoting CSR committee quality enhances firms’ likelihood of meeting CSR mandatory spending and actual CSR spending in India.

Originality/value

This research contributes to the academic literature by shedding light on the intricate dynamics of CSR mandates, CSR committees and SOCDS in emerging economies. Notably, the authors identify the previously unexplored mediation role of CSR committees in the link between CSR mandates and SOCDS. The creation of a composite index that measures complementary CSR committee attributes allows us to undertake a novel assessment of CSR committee quality. An examination of the moderating influence of BG affiliation documents the importance of CSR committee quality, particularly in governance, for enhancing SOCDS transparency within BG firms.

Details

Meditari Accountancy Research, vol. 32 no. 4
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 12 May 2023

Pallab Kumar Biswas, Swapan Kumar Bala and Priyoti Mandal

This paper aims to examine the relationship between audit committee (AC) independence and AC meeting frequency in an emerging country where the presence of majority independent…

364

Abstract

Purpose

This paper aims to examine the relationship between audit committee (AC) independence and AC meeting frequency in an emerging country where the presence of majority independent directors (IDs) on AC is a voluntary requirement.

Design/methodology/approach

This study uses the agency theory framework to examine the relationship between AC independence and AC meeting frequency. The empirical evidence is provided by a unique hand-collected sample of Bangladeshi listed companies. Multivariate regression analysis is used to test the relationship. Robustness checks provide further empirical support.

Findings

This paper finds a positive and significant relationship between AC independence and AC meeting frequency. This is consistent with the notion that IDs are better monitors and demand more frequent AC meetings to protect their reputations. However, having at least two IDs does not significantly affect the number of AC meetings in family firms. This evidence questions director independence in family firms.

Research limitations/implications

This is a single-country study. Therefore, the findings may not apply to other countries with different institutional settings.

Originality/value

Unlike most prior studies, this study is based on a voluntary institutional setting where the companies are not required to have ACs comprising the majority of IDs. In such a setting, the authors find a significantly positive association between AC independence and meeting frequency compared to either a negative or insignificant relationship in the prior literature.

Details

Accounting Research Journal, vol. 36 no. 2/3
Type: Research Article
ISSN: 1030-9616

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Article
Publication date: 11 September 2017

Kelvin Melkizedeck Leshabari, Ashok Kumar Biswas, Edward Gebuis, Sebalda Charles Leshabari and Mayumi Ohnishi

The purpose of this paper is to highlight the challenges in the reported statistics of diseases and deaths in the rapidly expanding elderly cohort of Tanzania.

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Abstract

Purpose

The purpose of this paper is to highlight the challenges in the reported statistics of diseases and deaths in the rapidly expanding elderly cohort of Tanzania.

Design/methodology/approach

A rapid appraisal of available gaps from known facts and figures targeting the old age cohort of Tanzania.

Findings

There appears to be no available mechanism(s) to generate reliable statistics on diseases and death patterns in the elderly population of Tanzania. The few available ones are largely hospital-based statistics as well as findings from a select sample of unrepresentative population.

Practical implications

The findings of morbidity and mortality statistics among the elderly cohort of Tanzania are likely to be confounded by other factors. There is palpable evidence that the elderly cohort in Tanzania is a rapidly growing segment of the population pyramid and therefore needs significant and sustainable resource allocation and utilisation.

Social implications

Socio-cultural and economic barriers influencing diseases and deaths among old-aged people largely remain unaccounted in Tanzania.

Originality/value

Scanty evidence of work that specifically targets morbidity and mortality patterns of people aged > 65 years in Tanzania.

Details

Quality in Ageing and Older Adults, vol. 18 no. 3
Type: Research Article
ISSN: 1471-7794

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Article
Publication date: 19 July 2020

Kumar Biswas, Brendan Boyle and Sneh Bhardwaj

Using the theoretical lens of the behavioural perspective on HRM, this study examined a mediated model to understand the extent to which organisational factors such as supportive…

1252

Abstract

Purpose

Using the theoretical lens of the behavioural perspective on HRM, this study examined a mediated model to understand the extent to which organisational factors such as supportive human resource management policies and practices (SHRPP) and organisational climate (OC) can influence the affective attitudes of HR managers towards promoting women into organisational leadership roles. Survey data collected from 182 human resource managers in Bangladesh were analysed using partial least squares–based structural equation modelling (PLS-SEM) and the PROCESS macro to test mediating effects. The results reveal that the adoption of SHRPP is positively associated with OC, which in turn shapes the attitudes of HR managers leading to implementing unbiased promotional practices for organisational leadership roles.

Design/methodology/approach

Quantitative survey data collected from 182 human resource managers in Bangladesh were analysed using PLS-SEM and PROCESS macro.

Findings

The results reveal that the adoption of SHRPP is positively associated with OC which in turn shapes the attitudes of HR managers leading to implementing unbiased promotional practices for organisational leadership roles.

Research limitations/implications

Self-report, cross-sectional survey data may contribute to the methodological bias such as common method bias (CMB). Harman's single-factor test revealed that no single component explained a major portion of the total variance. Furthermore, partial correlational analysis using a marker variable coupled with an assessment of social desirability indicates that common method variance is unlikely to have any CMB risks to the validity of the study results.

Practical implications

From a practical point of view, the findings of this study suggest that supportive HR practices may create a positive organisational climate that leads to creating a healthy work environment ensuring an equal opportunity for everyone to grow and excel irrespective of their socio-cultural backgrounds and gender identity; thus, facilitating the organisation to take advantage of creativity and innovation offered by their talents, a critical factor for the organisation to survive and flourish in the dynamic market.

Social implications

The study findings provide insights into why organisations should adopt fair and transparent HR policies to create a congenial work climate impacting on positive social attitudes towards acceptance of a gender-balanced empowered society.

Originality/value

To the best of author's knowledge, this is the first study that examined a mediated model to understand how organisational factors such as SHRPP and OC can impact on the affective attitudes of HR managers towards promoting women in the organisational leadership roles.

Details

Evidence-based HRM: a Global Forum for Empirical Scholarship, vol. 9 no. 1
Type: Research Article
ISSN: 2049-3983

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Article
Publication date: 14 February 2025

Samuel Jebaraj Benjamin, Nirosha Wellalage, Pallab Kumar Biswas and Shaista Wasiuzzaman

This paper aims to empirically examine the link between negative social media sentiments (SMS) and firm risk, measured by total risk.

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Abstract

Purpose

This paper aims to empirically examine the link between negative social media sentiments (SMS) and firm risk, measured by total risk.

Design/methodology/approach

This paper collected data from Fortune 500 companies in the USA from 2010 to 2017. The analyses used the pooled ordinary least squares, Fama–McBeth regression, fixed-effects regression and propensity score matching.

Findings

The results show that negative SMS increase firm risk. In addition, this paper considers the effect of corporate social responsibility (CSR) disclosures on the relationship between negative SMS and firm risk. This paper finds that the effects of negative SMS on firm risk are attenuated in firms with better CSR disclosures.

Originality/value

This study offers fresh perspectives for investors and managers on firm risk and the influence of social media on firm outcomes, providing valuable insights for scholars and practitioners to understand the impact of negative social media sentiments on firm risk, along with the crucial roles played by CSR in this relationship.

Details

Accounting Research Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1030-9616

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Article
Publication date: 6 February 2020

Pallab Kumar Biswas

Grounded in lemon market theory, this paper aims to examine the influence of corporate governance (CG) on stock market liquidity in Bangladesh, where stock market manipulation…

1144

Abstract

Purpose

Grounded in lemon market theory, this paper aims to examine the influence of corporate governance (CG) on stock market liquidity in Bangladesh, where stock market manipulation because of speculative trading is a common concern.

Design/methodology/approach

This study is based on a sample of 2,420 firm-year observations covering all non-financial firms in Bangladesh from 1996 to 2011.

Findings

This study’s results show a significant relationship between governance and liquidity within firms over time. In particular, within firms, when governance quality increases, liquidity significantly improves. For instance, a rise in the governance quality by one standard deviation decreases the illiquidity ratio by 55.97%. The results are unlikely to be confounded by endogeneity.

Practical implications

The results have important policy implications for security regulators, investors, traders and managers. The results support the current regulatory trend of strengthening CG practices in the listed firms in Bangladesh.

Originality/value

This study contributes to the understanding of the role of effective firm-level CG on stock liquidity in the context of an emerging country. Consistent with prior research mostly conducted in the advanced economies, it provides further empirical support that higher CG quality reduces the information asymmetry problem and enhances stock liquidity even in a speculative market.

Details

Accounting Research Journal, vol. 33 no. 2
Type: Research Article
ISSN: 1030-9616

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Article
Publication date: 5 August 2022

Kumar Krishna Biswas, Brendan Boyle, Sneh Bhardwaj and Parth Patel

The authors' study aims to examine to what extent managerial religiosity does influence human resource (HR) managers' attitudes towards women as managers (ATWM), and whether such…

314

Abstract

Purpose

The authors' study aims to examine to what extent managerial religiosity does influence human resource (HR) managers' attitudes towards women as managers (ATWM), and whether such posi(nega)tive attitudes can facilitate or impede the adoption of supportive HR practices (SHRP).

Design/methodology/approach

This study empirically examines a theoretical model by employing partial least squares-based structural equation modelling (PLS-SEM) using quantitative survey data from 182 HR managers in Bangladesh.

Findings

The authors' findings reveal that individual religiosity may adversely affect HR managers' attitudes towards recognising women as managers, and such stereotyped attitudes, in turn, may attenuate the adoption of supportive HR practices in organisations operating particularly in highly religious socio-culture environments.

Research limitations/implications

The findings of the authors based on self-report, cross-sectional survey data collected from HR managers/equivalent working in the Bangladeshi organisations may unlikely to predict the ATWM held by the top leaders in organisations and other employees in similar socio-cultural settings.

Practical implications

The authors' findings suggest that religiosity cannot be ignored in management development and recruitment processes for HR managers, particularly in a society characterised by relatively weaker formal institutions and people with a higher degree of religiosity.

Originality/value

To the best of the authors' knowledge, this study is the first attempt explicating how top management's religiosity interacts with the attitudes towards the acceptance of women as managers and how such attitudes can influence the adoption of supportive HR practices.

Details

International Journal of Emerging Markets, vol. 19 no. 1
Type: Research Article
ISSN: 1746-8809

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Article
Publication date: 29 August 2019

Shantanu Dutta, Arup Kumar Biswas and Sukumar Pati

The purpose of this paper is to analyze the natural convection heat transfer and irreversibility characteristics in a quadrantal porous cavity subjected to uniform temperature…

177

Abstract

Purpose

The purpose of this paper is to analyze the natural convection heat transfer and irreversibility characteristics in a quadrantal porous cavity subjected to uniform temperature heating from the bottom wall.

Design/methodology/approach

Brinkmann-extended Darcy model is used to simulate the momentum transfer in the porous medium. The Boussinesq approximation is invoked to account for the variation in density arising out of the temperature differential for the porous quadrantal enclosure subjected to uniform heating on the bottom wall. The governing transport equations are solved using the finite element method. A parametric study is carried out for the Rayleigh number (Ra) in the range of 103 to 106 and Darcy number (Da) in the range of 10−5-10−2.

Findings

A complex interaction between the buoyant and viscous forces that govern the transport of heat and entropy generation and the permeability of the porous medium plays a significant role on the same. The effect of Da is almost insignificant in dictating the heat transfer for low values of Ra (103, 104), while there is a significant alteration in Nusselt number for Ra ≥105 and moreover, the change is more intense for larger values of Da. For lower values of Ra (≤104), the main contributor of irreversibility is the thermal irreversibility irrespective of all values of Da. However, the fluid friction irreversibility is the dominant player at higher values of Ra (=106) and Da (=10−2).

Practical implications

From an industrial point of view, the present study will have applications in micro-electronic devices, building systems with complex geometries, solar collectors, electric machinery and lubrication systems.

Originality/value

This research examines numerically the buoyancy driven heat transfer irreversibility in a quadrantal porous enclosure that is subjected to uniform temperature heating from the bottom wall, that was not investigated in the literature before.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 29 no. 12
Type: Research Article
ISSN: 0961-5539

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Article
Publication date: 31 December 2021

Mahnoor Sattar, Pallab Kumar Biswas and Helen Roberts

This paper aims to examine the relationship between board gender diversity and private firm performance.

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Abstract

Purpose

This paper aims to examine the relationship between board gender diversity and private firm performance.

Design/methodology/approach

The authors test the association between board gender diversity and private firm performance by estimating pooled multivariate regressions using an unbalanced panel data set of 115,253 firm-year observations.

Findings

The authors find that younger, less busy and local women directors enhance private firm performance. Firms with 40% or more women directors report triple the economic benefits compared to boards with at least 20% women directors. Considering firm size, women directors significantly increase small firm profitability, and the effect is more pronounced for high-risk firms. Greater board gender diversity enhances small firm performance as the monitoring role of women directors benefits the firm even in the presence of busy men directors. Consistent with the agency theory framework, the authors find that women directors improve small firm profitability in the presence of agency costs.

Research limitations/implications

Due to the lack of availability of data about private firms, many factors are not directly observable. The analysis uses accounting-based performance measures that may be subject to managerial discretion. Nevertheless, the authors report highly significant results using cash-based performance measures that substantiate the overall findings.

Practical implications

The results of the present study point to the need for private firms to increase board gender diversity and consider women director busyness, age, nationality and firm size when making board director appointments.

Originality/value

This study adds to the scarce existent literature investigating private firms. The results contribute to the understanding of gender-diverse boards as well as the attributes of women directors that enhance private firm performance.

Details

Meditari Accountancy Research, vol. 31 no. 3
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 4 February 2021

Pallab Kumar Biswas, Helen Roberts and Rosalind Heather Whiting

This paper aims to investigate the impact of female director affiliations to governing families on corporate social responsibility (CSR) disclosures in the context of Bangladeshi…

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Abstract

Purpose

This paper aims to investigate the impact of female director affiliations to governing families on corporate social responsibility (CSR) disclosures in the context of Bangladeshi firms.

Design/methodology/approach

This study uses a quantitative empirical research method grounded in Socioemotional Wealth (SEW) theory. Data was sourced from Bangladeshi publicly listed non-financial sector companies’ annual reports and stock exchange trading and publication reports and consists of 2,637 firm-year observations from 1996 to 2011. Pooled multivariate regression models are used to test the association between corporate social and environmental disclosure and female directors, and the family affiliation (or not) of those directors.

Findings

The findings provide strong evidence that female directors who are affiliated to the governing family, founders and other board members reduce CSR disclosure in family firms; unaffiliated female board directors enhance CSR disclosure, and this effect is significant in both family and non-family firms.

Research limitations/implications

Definitions of family firms and affiliated directors may lead to over-generalization in the results.

Originality/value

The study highlights variation in the nature of female board appointments in emerging market family-controlled firms. The findings bring attention to the role of affiliated female director appointments in family ownership structures and speak directly to family business owners, advisors and policy makers about the importance of unaffiliated female directors as catalysts of improved CSR disclosure in family and non-family firms.

Details

Meditari Accountancy Research, vol. 30 no. 1
Type: Research Article
ISSN: 2049-372X

Keywords

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