Menatalla Kaoud and Mostafa ElBolok
This paper aims to deepen our understanding of how serious games could be used for learning in organizations to empower brand performance and image sustaining competitive…
Abstract
Purpose
This paper aims to deepen our understanding of how serious games could be used for learning in organizations to empower brand performance and image sustaining competitive advantage from a Resource Based View (RBV) perspective and to examine the practical implications of the evolving technologies for employers.
Design/methodology/approach
The research methodology is based on a qualitative approach adopting the case study research method (Yin, 2003). Data were collected through fifteen semi-structured interviews (a total of twelve hours) with the involved departments (particularly, Human Resource Management and Marketing) and one month of direct observation for their learning and communication approaches.
Findings
Serious games can encourage the learning of employees enhancing their skills and brand performance. Besides, Customer Relationship Management (CRM) tools, a knowledge base, and social media platforms can help in promoting favorable employer brand knowledge, which positively influences the brand image and awareness.
Practical implications
From a RBV perspective, businesses can develop their employer branding practices through engaging ways of learning and brand knowledge management supported by digital tools along with boundary-less workplaces, communication efforts, and change management enabling them to enhance brand performance and sustain a competitive advantage.
Originality/value
The evidence on marketing knowledge management is still limited. This case study research makes an empirical contribution by analyzing how serious games and digital technologies could foster the learning in organizations for building strong employer brand knowledge. It answers the call for providing more insights on the relationship between knowledge management and employer brand management.
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Dina Hassouna, Engy ElHawary and Rasha ElBolok
This study aims to investigate how major big bath accounting practices and CEO turnover in Egypt relate to one another, as well as the first to use the CEO’s origin as a…
Abstract
Purpose
This study aims to investigate how major big bath accounting practices and CEO turnover in Egypt relate to one another, as well as the first to use the CEO’s origin as a moderating factor.
Design/methodology/approach
This study uses 10-year longitudinal data from 2012 to 2021 and 290 firm-year observations from Egypt’s listed nonfinancial firms that witnessed CEO turnover to identify the significant big bath accounting practices in Egyptian businesses after the Egyptian revolution and the COVID-19 pandemic. Using fixed and random effect models, the authors investigate the impact of CEO turnover on company earnings during the first year of a newly appointed CEO as an indicator of big bath practices after controlling CEO gender, experience, firm size, leverage, return on assets, return on equity and industry. The hypotheses were investigated using static panel data.
Findings
The results show the presence of big bath practices in the Egyptian market. Furthermore, big bath accounting practices are positively correlated with CEO turnover. Moreover, the results indicate that big bath accounting practices are only endured when external CEOs are employed, rather than internal ones.
Research limitations/implications
The sample size and availability of data are the main research limitations. In addition, this study only examined CEO turnover and CEO origin as moderators in big bath accounting. Thus, future research may consider other CEO characteristics and political factors associated with big bath practices.
Practical implications
The findings from this study offer valuable insights to investors and regulators for effective decision-making and governance practices within the Egyptian capital market, while also contributing to a more informed approach to emerging markets on a global scale.
Originality/value
The findings contribute to the big-bath and CEO turnover and origin literature by showing a lower ceiling for earnings manipulation and using Egypt as a case study due to its unique institutional environment.
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Engy ElHawary and Rasha Elbolok
This examine the impact of environmental, social and governance (ESG) performance on financial reporting quality (FRQ) before and during COVID-19 in the Egyptian market.
Abstract
Purpose
This examine the impact of environmental, social and governance (ESG) performance on financial reporting quality (FRQ) before and during COVID-19 in the Egyptian market.
Design/methodology/approach
This study uses quarterly data from 2017 to 2021 to draw conclusions, with a sample consisting of 486 firm-year observations for 27 Egyptian companies listed on the Standard and Poor’s/Egyptian Stock Exchange ESG index. This study uses both firms’ ESG scores and the Beneish Model, an earnings detection model, as proxies for FRQ. COVID-19 effects on ESG performance and FRQ were examined by using Pearson’s correlation coefficient and two-stage least squares.
Findings
COVID-19 has a significant impact on the link between ESG and FRQ. This implies that corporations with high ESG performance are less likely to manipulate earnings (having a low M-score) and thus provide high FRQ during the COVID-19 pandemic. Moreover, there is a significant positive relationship between firm size, leverage and M-Score, indicating that large firms typically present a high FRQ.
Research limitations/implications
The sample size and data availability are the main research limitations. Additionally, this study only considers the effects of firms’ ESG performance on FRQ during the COVID-19 pandemic. Thus, future research should consider other factors associated with investors’ corporate social responsibility (CSR).
Practical implications
This research has practical implications for market regulators seeking to establish a legislative framework and enhance guidance to mandate managers to provide ESG data and CSR reports appropriate for Egypt and other developing economies in times of crisis.
Social implications
Promoting the adoption of ESG practices in business, particularly during crises, has the potential to effectively provide high-quality and reliable financial reporting required for investment.
Originality/value
This study aspires to address notable deficiencies in the pertinent literature concerning the relationship between ESG performance and FRQ during COVID-19. To the best of the authors’ knowledge, little is known about how ESG performance changes in response to pandemics in emerging markets. To address this gap, this study examines the effects of COVID-19 on the relationship between ESG performance and FRQ in Egyptian-listed firms from 2017 to 2021.