Search results

1 – 10 of 24
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 5 December 2022

Sreepriya J., Suprabha K.R. and Krishna Prasad

This paper aims to examine the moderating role of global reporting initiative (GRI) compliance in the association between sustainability reporting and firm value.

1453

Abstract

Purpose

This paper aims to examine the moderating role of global reporting initiative (GRI) compliance in the association between sustainability reporting and firm value.

Design/methodology/approach

This study investigates a sample of 223 manufacturing firms, encompassing 11 industries from 2010 to 2019. Using GRI compliance as a moderator, the authors employed a generalized method of moments model to study how sustainability disclosure impacts firm value.

Findings

The results indicate a positive and significant association between sustainability disclosure and firm value. This study reveals that GRI compliance moderates the relationship between sustainability disclosure and firm value, such that firm value increases when the firm adopts GRI in sustainability reporting.

Originality/value

No prior studies have examined GRI compliance's direct and moderating effects on the association between sustainability disclosures and firm value in the Indian manufacturing sector. This study is also valuable for the managers and industry to understand the significance of implementing voluntary sustainability disclosure practices and being GRI compliant.

Details

Society and Business Review, vol. 18 no. 1
Type: Research Article
ISSN: 1746-5680

Keywords

Access Restricted. View access options
Article
Publication date: 16 October 2023

Chien-Wen Shen and Phung Phi Tran

This study aims to provide a more complete picture of blockchain development by combining numerous methodologies with diverse data sources, such as academic papers and news…

145

Abstract

Purpose

This study aims to provide a more complete picture of blockchain development by combining numerous methodologies with diverse data sources, such as academic papers and news articles. This study displays the developmental status of each subject based on the interrelationships of each topic cluster by analyzing high-frequency keywords extracted from the collected data. Moreover, applying above methodologies will help understanding top research topics, authors, venues, institutes and countries. The differences of blockchain research and new are identified.

Design/methodology/approach

To identify and find blockchain development linkages, researchers have used search terms such as co-occurrence, bibliographic coupling, co-citation and co-authorship to help us understand the top research topics, authors, venues, institutes and countries. This study also used text mining analysis to identify blockchain articles' primary concepts and semantic structures.

Findings

The findings show the fundamental topics based on each topic cluster's links. While “technology”, “transaction”, “privacy and security”, “environment” and “consensus” were most strongly associated with blockchain in research, “platform”, “big data and cloud”, “network”, “healthcare and business” and “authentication” were closely tied to blockchain news. This article classifies blockchain principles into five patterns: hardware and infrastructure, data, networking, applications and consensus. These statistics helped the authors comprehend the top research topics, authors, venues, publication institutes and countries.

Research limitations/implications

Since Web of Science (WoS) and LexisNexis Academic data are used, the study has few sources. Others advise merging foreign datasets. WoS is one of the world's largest and most-used databases for assessing scientific papers.

Originality/value

This study has several uses and benefits. First, key concept discoveries can help academics understand blockchain research trends so they can prioritize research initiatives. Second, bibliographic coupling links academic papers on blockchain. It helps information seekers search and classify the material. Co-citation analysis results can help researchers identify potential partners and leaders in their field. The network's key organizations or countries should be proactive in discovering, proposing and creating new relationships with other organizations or countries, especially those from the journal network's border, to make the overall network more integrated and linked. Prominent members help recruit new authors to organizations or countries and link them to the co-authorship network. This study also used concept-linking analysis to identify blockchain articles' primary concepts and semantic structures. This may lead to new authors developing research ideas or subjects in primary disciplines of inquiry.

Details

Library Hi Tech, vol. 43 no. 1
Type: Research Article
ISSN: 0737-8831

Keywords

Available. Open Access. Open Access
Article
Publication date: 12 January 2022

Shagufta Tariq Khan, Mohd Abass Bhat and Mohi-Ud-Din Sangmi

This study investigates the effectiveness of microfinance-backed entrepreneurship as a mechanism for the holistic empowerment of women.

3372

Abstract

Purpose

This study investigates the effectiveness of microfinance-backed entrepreneurship as a mechanism for the holistic empowerment of women.

Design/methodology/approach

This study employs a mixed-method research-design consisting of quasi-experimental design (quantitative approach) involving women, both entrepreneurs (132) and non-entrepreneurs (238), as well as in-depth semi-structured interviews (qualitative approach).

Findings

Quantitative analysis revealed that female entrepreneurs are better off than female non-entrepreneurs in terms of economic, social, political and psychological indicators of empowerment. However, relatively lesser impact was found in terms of political, and to an even smaller extent, social empowerment of women. Analysis of in-depth interviews corroborated these findings confirming that entrepreneurship serves as an effective tool for the holistic empowerment of women. However, non-entrepreneurs also exhibit social empowerment.

Research limitations/implications

Given the restricted geographical ambit of the study, prudence ought to be exercised in drawing inferences applied to alternate contexts. That the vast majority of questionnaire respondents are illiterate presented a notable impediment in the process of collection of accurate responses.

Practical implications

Microfinance intervention ought to be specifically directed to cultivating entrepreneurship among women; in particular, to achieve the full benefits of empowerment, women availing microfinance ought to exert full control over their own business ventures.

Originality/value

In analyzing holistic empowerment through microfinance supported businesses set up by women, the study adds to the existing literature on women entrepreneurship and empowerment.

Details

Journal of Business and Socio-economic Development, vol. 2 no. 2
Type: Research Article
ISSN: 2635-1374

Keywords

Access Restricted. View access options
Article
Publication date: 25 April 2022

Anwar Hasan Abdullah Othman, Mohamed Alshami and Adam Abdullah

This paper aims to investigate the linear and nonlinear interactions between the blockchain technology index and the UAE stock market index within the context of the Abu Dhabi and…

393

Abstract

Purpose

This paper aims to investigate the linear and nonlinear interactions between the blockchain technology index and the UAE stock market index within the context of the Abu Dhabi and Dubai banking sector.

Design/methodology/approach

In this study, linear analysis was performed using the generalized autoregressive conditional heteroscedasticity model (GARCH) (1,1) model, whereas nonlinear analysis was performed using the wavelet coherence model.

Findings

Based on the results of the GARCH (1) model, the authors find that the blockchain technology index has a positive significant impact on stock market returns in the Abu Dhabi and Dubai banking sector. In addition, the findings indicate that increasing blockchain integration in the banking industry decreases banks’ stock market volatility and facilitates price stabilization. Additionally, the coherence wavelet analysis reveals that there is a phase relationship between the blockchain technology index and banks’ stock market indices in the banking sector of the UAE. The association was stronger during the global pandemic crisis because they were moving together across different timescales.

Practical implications

With the help of the linear analysis, this study offers a focal point and valuable insights to policymakers, central banks and commercial banks management on how implementing blockchain technology in the banking industry help boost stock market returns, reduce volatility and facilitate price stability. As a result of the nonlinear analysis of the significant long-term degree of co-movement between blockchain technology and banks’ stock markets in UAE, policymakers or the management of banks in UAE should take the growth of the blockchain technology industry into consideration to ensure the continued development of the banking sector. For investors, the findings provide implications for portfolio managers operating in the UAE who are encouraged to take short-term co-movement into account (1–16-week horizons) through both frequency and time when designing their portfolio while keeping long-horizon periods in mind is not recommended.

Originality/value

It is a pioneering study that empirically examines the linear and nonlinear nexus between the blockchain technology index and banks’ stock market returns and price stability.

Details

Journal of Financial Economic Policy, vol. 14 no. 6
Type: Research Article
ISSN: 1757-6385

Keywords

Access Restricted. View access options
Article
Publication date: 2 January 2024

Jogeswar Mahato and Manish Kumar Jha

The present study investigates the role of social capital in promoting sustainable livelihood amongst indigenous women in India. The study further analyses the mediation effect of…

356

Abstract

Purpose

The present study investigates the role of social capital in promoting sustainable livelihood amongst indigenous women in India. The study further analyses the mediation effect of women entrepreneurship between social capital and livelihood promotion.

Design/methodology/approach

Structure equation modeling has been used to empirically examine the effect of social capital in promoting sustainable livelihood. The study has collected 612 samples from indigenous women entrepreneurs across Sundargarh and Koraput districts in Odisha.

Findings

The result highlighted the extensiveness of indigenous women entrepreneurs, who utilized their social capital to improve enterprise performance and livelihood conditions. It is witnessed that social capital has a direct and positive effect on uplifting the living standards of indigenous women. Furthermore, women entrepreneurship mediates the relationship between social capital and livelihood promotion of indigenous women.

Practical implications

The decision-makers, policy practitioners and government agencies must encourage more women's self-help groups to participate in entrepreneurial activities by utilizing social capital through government welfare programs.

Originality/value

The present study adds value to the existing literature on social capital, women entrepreneurship and sustainable livelihood by measuring the importance of social capital in achieving sustainable livelihood. This study will add knowledge to the existing theories and literature of social capital on its use and importance towards the benefit of society.

Details

International Journal of Sociology and Social Policy, vol. 44 no. 5/6
Type: Research Article
ISSN: 0144-333X

Keywords

Access Restricted. View access options
Article
Publication date: 17 October 2023

Smriti Prasad and Manesh Choubey

The paper identifies the influence of socio-economic factors and livelihood training in stimulating micro-entrepreneurship among women self-help group (SHG) members.

222

Abstract

Purpose

The paper identifies the influence of socio-economic factors and livelihood training in stimulating micro-entrepreneurship among women self-help group (SHG) members.

Design/methodology/approach

The study is based on a sample of 416 women SHG members drawn from all the four districts of Sikkim using cluster sampling procedure. A multivariate binary logistic model is used to find the impact of socio-economic factors, and a Poisson regression has been used to find the impact of training on fostering micro-entrepreneurship. The result is validated using a propensity score matching approach which corrects for the potential self-selection bias in the sample. Subsequently, a covariate adjustment estimator verifies the robustness of the approach.

Findings

The study finds that “size of landownership”, “amount of loan borrowed”, “member's age”, “number of earning and dependent members”, “number of years of SHG enrolment” as well as the “district to which the member belongs to” have a statistically significant influence on the graduation of SHG members to micro-entrepreneurs. Furthermore, it is found that members attending the livelihood training programmes had a significantly higher number of microenterprises.

Originality/value

The study differentiates itself by providing empirical evidence on how socio-economic factors and livelihood training stimulate micro-entrepreneurship among SHG women of Sikkim, which has so far remained unexplored. Moreover, advanced econometric method has been used to eliminate the possible self-selection bias involved with training participation and thereby provides reliable and robust results.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-01-2023-0070

Access Restricted. View access options
Article
Publication date: 4 February 2025

Smriti Prasad and Manesh Choubey

Our paper empirically evaluates the impact of livelihood training programmes on entrepreneurial skills of the women Self-Help Group (SHG) members.

3

Abstract

Purpose

Our paper empirically evaluates the impact of livelihood training programmes on entrepreneurial skills of the women Self-Help Group (SHG) members.

Design/methodology/approach

The study is based on primary data collected from a sample of 416 SHG women of Sikkim, India, using a multi-stage cluster sampling. A multiple linear regression model is used to assess the impact of training participation on entrepreneurial skill. We correct for the potential self-selection bias associated with training participation using Propensity Score Matching (PSM) method and estimate the Average Treatment effect on the Treated (ATT) using 1:1 Nearest neighbour matching without replacement (caliper = 0.06) and full matching algorithm. The robustness of the result is validated using Rosenbaum bounds sensitivity analysis.

Findings

The findings suggest a significant and positive relation between livelihood training programme participation and entrepreneurial skills of the SHG members which relates to Human Capital Theory.

Originality/value

Our paper contributes to the existing literature by empirically evaluating the impact of livelihood training on entrepreneurial skills of the SHG members. Further, our study not only corrects the problem of self-selection bias associated with training participation but also studies the influence of unobserved confounders on the estimated results ensuring generalisability of the findings. Additionally, the study is conducted across all four districts of Sikkim, a north-eastern state of India which has received less academic attention in the context of SHGs and its activities.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-01-2024-0100

Details

International Journal of Social Economics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0306-8293

Keywords

Available. Open Access. Open Access
Article
Publication date: 17 November 2021

Vedapradha R and Hariharan Ravi

The study aim is to evaluate the contribution of Blockchain technology (Cryptobanking) using expected operating model (EOM) to address the pain points in reconciliation at middle…

3486

Abstract

Purpose

The study aim is to evaluate the contribution of Blockchain technology (Cryptobanking) using expected operating model (EOM) to address the pain points in reconciliation at middle and back-office operational levels in assessing the significance of this technology on return on investment.

Design/methodology/approach

A structured questionnaire was designed to collect primary data using a stratified sampling method from 120 respondents working in leading Investment banks operating in the geographical locality of urban Bangalore. Demographic variables, accounting variables, data reporting variables, approach variables, variables of EOM were considered to validate the hypothesis with the help of statistical tools, namely ANOVA, and Multiple Stepwise Regression Analysis.

Findings

The results obtained confirm that there is significant difference in reconciliation with implementation of an innovative business process. Financial analysis is the highest predictor of ROI when integrated with technology as the adapted Blockchain innovation in reconciliation is the most influencing factor in enhancing, improving ROI playing a pivotal role in the Investment banks.

Originality/value

Blockchain technology (Cryptobanking) facilitates in transforming the reconciliation process of these banks with improved operational efficiency. Blockchain and settlement platforms offer inter-organization solutions facilitating in the reconciliation of various transactions in real-time through a trust-based network in the form of digital settlements with better consortiums.

Details

Innovation & Management Review, vol. 20 no. 1
Type: Research Article
ISSN: 2515-8961

Keywords

Access Restricted. View access options
Article
Publication date: 21 November 2016

Islam Amer

The purpose of this paper is to study the sensitivity of foreign exchange exposure through the cash flow estimation method using a sample of 59 UK insurance companies. This…

720

Abstract

Purpose

The purpose of this paper is to study the sensitivity of foreign exchange exposure through the cash flow estimation method using a sample of 59 UK insurance companies. This approach allows a decomposition of exposures into short- and long-term components. By revealing the nature of their cash flow exposures, companies can evaluate the effectiveness of their hedging programmes and focus their hedging efforts according to the nature of their exposures.

Design/methodology/approach

Martin and Mauer’s (2003, 2005) three-stage model is used to estimate foreign exchange rate transaction exposures for the sample of 65 UK insurance companies over the period 2004-2013. However, this paper has one important innovation to this method. Instead of the model used in previous papers, the paper uses a model from the actuarial field that was proposed by Blum et al. (2001) for modelling foreign exchange rates with their relevant constituents (inflation and interest rate).

Findings

The evidence shows that the currency transaction exposure for non-life insurers is greater than that of life insurers. Moreover, the author finds that large insurers exhibit lower frequencies of foreign exchange transaction exposure than small insurers.

Originality/value

The value of this paper comes from the fact that revealing the nature of cash flow exposures, companies can evaluate the effectiveness of their hedging programmes and focus their hedging efforts according to the nature of their exposures.

Details

Journal of Economic and Administrative Sciences, vol. 32 no. 2
Type: Research Article
ISSN: 2054-6238

Keywords

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

Alan Bandeira Pinheiro and Ana Lidia de Oliveira Silva Ramalho

Framed under the upper echelons theory, the purpose of this paper is to examine the effect of board characteristics on the adoption of the global reporting initiative (GRI…

60

Abstract

Purpose

Framed under the upper echelons theory, the purpose of this paper is to examine the effect of board characteristics on the adoption of the global reporting initiative (GRI) guidelines for corporate disclosure and, consequently, their effect on the company’s market value.

Design/methodology/approach

To achieve the research objective, the authors investigated the impact of certain important board characteristics, such as board independence, size, gender diversity and director skills. The authors examined the adoption of GRI guidelines by 371 companies based in Latin America. Using logistic regression and panel data analysis, the authors tested five hypotheses.

Findings

The findings can confirm the upper echelons theory, showing that directors have an important role in determining environmental policies and strategies in their companies. The authors confirm that three characteristics affect GRI adoption in Latin America: independence, gender diversity and skills of board directors. The authors also found that companies that adhere to the GRI tend to perform better in terms of market capitalization.

Practical implications

Managers who want their organization to perform better in terms of GRI disclosure must understand that characteristics such as board independence, gender diversity and directors’ skills play a significant role in the company adopting the GRI for corporate disclosure. Furthermore, managers must be aware that by adopting the GRI, the company increases its market value through market capitalization.

Originality/value

The literature is still unaware of how the adoption of GRI can bring financial returns to organizations that adopt this type of standard to disclose their corporate reports. To the best of the authors’ knowledge, this is the first empirical paper to investigate the antecedents and consequences of GRI adoption in Latin America.

1 – 10 of 24
Per page
102050