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Article
Publication date: 30 April 2024

Emile Sègbégnon Sonehekpon

This paper aims to analyze the heterogeneous effect of prudential regulation on the stability of banks in the West African Economic and Monetary Union (WAEMU).

Abstract

Purpose

This paper aims to analyze the heterogeneous effect of prudential regulation on the stability of banks in the West African Economic and Monetary Union (WAEMU).

Design/methodology/approach

The author uses in this study individual bank data from balance sheets, income statements of banks in the WAEMU space and annual reports of the banking commission formed into a three-year panel from the period 2017 to 2019. First, this study uses hierarchical clustering based on specific banking characteristics to determine whether the WAEMU region’s banking markets are heterogeneous or not. Second, this study uses quantile regression approach with fixed effects to explore how that prudential regulation affects the conditional distribution of WAEMU bank stability.

Findings

The analysis reveals heterogeneity resulting in two distinct groups. Using the quantile regression approach, this study demonstrates that prudential regulation has a significantly more substantial and positive effect on the upper quantiles than on the lower quantiles of the conditional distribution of WAEMU bank stability. Furthermore, the effect of banking regulation also varies among pan-African cross-border banks, national banks and foreign banks. Among these types of banks, pan-African cross-border banks remain the most stable by adopting prudential regulation. The results remain robust and vary across different WAEMU countries.

Originality/value

The contribution of this study to the literature is multifaceted. First, this study uses individual bank-level constituted in panel data from the WAEMU region to assess the effect of prudential regulation on the stability of the WAEMU’s banking sector. This approach allows for a more granular analysis as this study considers individual regional banks’ specific characteristics and behaviors. Second, this study considers the heterogeneous effect of regulation on the stability of banks within the WAEMU space. This means that this study acknowledges that not all banks are affected similarly by prudential regulations, and this research aims to identify and quantify these differences.

Details

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

Keywords

Article
Publication date: 30 April 2024

Susana Gago-Rodríguez, Laura Lazcano and Carmen Bada

Identity regulation is part of a management control package. Organizations regulate employees’ self-identity to influence their behaviors. The success of this regulation depends…

Abstract

Purpose

Identity regulation is part of a management control package. Organizations regulate employees’ self-identity to influence their behaviors. The success of this regulation depends on its trade-off with employees’ work identities and personalities. Organizational discourse nurtures this dynamic and interactive process. We focus on the regulation of an (undesired) organizational identity that is born at the intersection of race/ethnicity, gender, sex and migrant discrimination in accounting-related positions. We aim to analyze how Latina accountants who migrate to Spain perceive that their triple status as Latina, women and migrants affects their careers as accountants and interpret whether this triple intersectional discrimination aims to create a Latina accountant’s self-identity.

Design/methodology/approach

This critical study follows a phenomenological approach to analyze the experiences of women born in Latin America who migrated to Spain to occupy accounting-related positions. A thematic analysis of their semi-structured interviews allowed us to examine the challenges faced by Latina accountants in their accounting careers in Spain.

Findings

Our interviewees' narratives display an internalization of, even resignation to, a self-identity that we label “Latina accountant identity.” This identity is based on explicit discrimination discourses that cause them to suffer from the intersection of racism, sexism and migrant conditions and is nurtured by the discourses of their senior managers, co-workers and subordinates.

Originality/value

To the best of our knowledge, this is the first study to frame the regulation of an intersectional discriminatory identity that is used to control Latina accountants from the inside, acting on the triple condition of Latinas, women and foreigners, influencing their self-perceptions regarding work and personal lives.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 26 February 2024

Hashim Zameer, Humaira Yasmeen, Ying Wang and Muhammad Rashid Saeed

Understanding the role of corporate strategies in sustainability has become a hot topic for scholarly research. Meanwhile, firms strive to innovate and shape their positive image…

Abstract

Purpose

Understanding the role of corporate strategies in sustainability has become a hot topic for scholarly research. Meanwhile, firms strive to innovate and shape their positive image in the contemporary business arena. Past research has ignored investigating whether and how sustainability-oriented corporate strategies could drive innovation and firm image among external stakeholders. To address the said research gap, this paper examines the path through which sustainability-oriented corporate strategy and environmental regulation improve green corporate image and green innovation capabilities (i.e. green process and product innovation).

Design/methodology/approach

This study adopted a quantitative survey-based method. The online survey was adopted to collect data from employees working at the managerial level in the equipment manufacturing sector. The data collected from 343 managers that was complete in all aspects was used for empirical analysis using structural equation modeling. Direct and indirect relations were evaluated.

Findings

The findings reveal that sustainability-oriented corporate strategy and environmental regulation drive green innovation and green corporate image. Findings further show that external knowledge adoption underpins these effects of sustainability-oriented corporate strategy and environmental regulation.

Originality/value

The study delivers theoretical and practical understandings of the importance of sustainability-oriented corporate strategies to green corporate image and green innovation capabilities.

Details

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

Keywords

Open Access
Article
Publication date: 12 March 2024

Suné Maré and Ashley Teedzwi Mutezo

This paper aimed to determine the self- and co-regulation influences on the community of inquiry (CoI) for collaborative online learning.

Abstract

Purpose

This paper aimed to determine the self- and co-regulation influences on the community of inquiry (CoI) for collaborative online learning.

Design/methodology/approach

A quantitative survey was used on a sample of (N = 626) enrolled postgraduate students in a South African Open Distance and e-Learning (ODeL) university. The measuring instruments were the CoI and the shared metacognitive surveys. Correlation and multiple regression analyses were used to determine the association and influence of self- and co-regulation on the CoI.

Findings

The results indicated that self- and co-regulation related to the CoI (teaching, cognitive and social) presences. In addition, the results revealed that self- and co-regulation influence the CoI presences. Self-regulation had the highest influence on teaching and cognitive presence, while co-regulation influenced social presence.

Research limitations/implications

The study’s convenience sampling method from a single university limited the applicability of the findings to other online learning environments.

Practical implications

Higher educational teachers who encourage student self- and co-regulation may enhance their online teaching, cognitive and social presence when studying online. The research’s findings may be valuable to teachers to enable them to provide a more collaborative and interactive online learning environment and promote productive online communities.

Originality/value

This study contributes to the body of knowledge about the relationship between teaching, social and cognitive presence and self- and co-regulation within the CoI framework. Furthermore, there has also been limited research focussing on the dynamics of shared metacognition within the CoI framework in an ODeL context.

Details

Journal of Applied Research in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-7003

Keywords

Article
Publication date: 11 March 2024

Xiu-e Zhang, Liu Yang, Xinyu Teng and Yijing Li

Based on the attention-based view (ABV), this study examines the mechanism of external pressure and internal managerial interpretation affecting the promotion of green…

Abstract

Purpose

Based on the attention-based view (ABV), this study examines the mechanism of external pressure and internal managerial interpretation affecting the promotion of green entrepreneurial orientation (GEO) of agricultural enterprises.

Design/methodology/approach

Based on data collected from 208 agricultural enterprises in China, the conceptual model was tested by using hierarchical regression.

Findings

The results show that managerial interpretation can affect the promotion of GEO. Command and control regulation, market-based regulation and green market pressure are important external pressures that affect the promotion of GEO. In addition, managerial interpretation mediates the relationship between command and control regulation and GEO, market-based regulation and GEO, as well as green market pressure and GEO.

Practical implications

This study proposes a key path for promoting the adoption and implementation of GEO by agricultural enterprises. The research results provide experience for emerging and developing countries to promote the GEO of agricultural enterprises, which is helpful to alleviate the environmental problems caused by the development of agricultural enterprises.

Originality/value

For the first time, this study introduced the ABV into the research of GEO. The research results enrich the theoretical perspective of GEO and expand the research field of the ABV. In addition, this study fills the research gap that existing research has not paid enough attention to the internal driving factors of GEO and opens the black box between the external pressure and GEO.

Details

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

Keywords

Article
Publication date: 30 January 2024

Ghansham Anand, Dita Elvia Kusuma Putri and Tristania Faisa Adam

This paper aims to analyze the legal framework of land degradation in Asia and provide market shared liability as a new theory to solve a problem regarding the difficulty for…

Abstract

Purpose

This paper aims to analyze the legal framework of land degradation in Asia and provide market shared liability as a new theory to solve a problem regarding the difficulty for judges to determine the percentage of compensation for corporations responsible for land degradation. This paper aims also presents a theory to solve the problem of the vacuum of legal responsibility theory, which can make corporations proportionally responsible in terms of causing land degradation.

Design/methodology/approach

This was done through legal research methods, mainly with systematical interpretation. The approach used in this paper is conceptual, statute and comparative approach.

Findings

By analyzing the related legal norms, it can be understood that in Asian countries, such as Indonesia, Thailand and Malaysia, there are regulations regarding land degradation. However, the regulations in these countries are not specific and tend to focus on nature conservation, which has an impact on handling land degradation. Therefore, it needs special regulation to deal with land degradation. One of the things that need to be regulated about land degradation is a market shared liability.

Research limitations/implications

This research is limited to regulation in the Asia region. By analyzing the regulation, this paper will provide an analysis about the land degradation regulation mechanism in Asia and give an analysis about market shared liability as one of the solution to handling land degradation. Having the same ground rules will create synergies between countries in Asia to handle land degradation.

Originality/value

This paper is the first systematic legal research comparing regulations from three nations in Asia on land degradation and the first paper to provide market shared liability as a solution to handling land degradation.

Details

Journal of Property, Planning and Environmental Law, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9407

Keywords

Article
Publication date: 26 September 2023

Lunyan Wang, Mengyu Tao, Xiaowei An, Guanghua Dong, Yehui Huang and Haoyu Wang

The operation of water environment treatment Public-Private Partnership projects (WETP-PPP) is crucial to the project effectiveness. However, there are often problems in projects…

Abstract

Purpose

The operation of water environment treatment Public-Private Partnership projects (WETP-PPP) is crucial to the project effectiveness. However, there are often problems in projects that attach importance to construction and neglect operation management, which seriously affect the project operation effect. To ensure the good operation effect of the WETP-PPP, an evolutionary game model of the regulation strategy during the operation period of WETP-PPP is constructed.

Design/methodology/approach

An evolutionary game model of regulation is established which considers the government, the project company and the public in water environment treatment Public-Private Partnership projects (WETP-PPP). Five scenarios of equilibriums and the game's evolutionary stable strategies are analyzed, and the corresponding stability conditions are then obtained. Finally, through the simulation, the influence of different factors on the choice of the three-party strategy is analyzed.

Findings

First, the key factors that affect the evolution game are the regulation costs and performance rewards of the government, the project company's operation costs and penalties for opportunism and the public supervision costs and rewards. Second, in order to ensure the operation effect, the government needs the performance incentive from the superior government. Third, the public's supervision enthusiasm needs to be mobilized by the government. Last, the penalty strength of speculative operation should be strong enough to play a deterrent role.

Research limitations/implications

The theoretical research in this paper has some limitations. Initially, due to the large number of participants in WETP-PPP, in addition to the government department, the project company and the public studied in this paper, it also involves the consulting industry and financial institutions. In the future, more participants can be added to form four-party interest relationships and conduct four-party evolutionary game research. Second, the operation environment of WETP-PPP is complex and changeable, and various influencing factors are intertwined, the number of parameters involved in this paper is limited, and further detailed research is needed in the future.

Practical implications

Based on the evolutionary game theory, this article discusses the evolution law of the tripartite game behavior of the government department, the project company and the public, which is helpful to clarify the strategy evolution path of the tripartite in the WETP-PPP, and the generation condition and evolution mechanism of the equilibrium strategy of the tripartite game. The key parameters affecting the tripartite strategy selection are analyzed through simulation, which can provide reference for the government department to formulate relevant measures. At the same time, it broadens the application field of evolutionary games and supplements the research on the management mechanism of WETP-PPP during the operation period.

Social implications

Based on the evolutionary game theory, this paper introduces the supervision behavior of the public, which can provide a new perspective for researchers to conduct relevant research. Secondly, for the regulation during the operation of WETP-PPP, this paper can provide reference for the government department to establish a scientific public supervision system, improve the government supervision mechanism and other relevant measures, which can help promote the public supervision willingness, improve the regulation efficiency of the government and guide the project company to reduce speculation, so as to ensure the effect of water environment management.

Originality/value

This paper focuses on the regulation of WETP-PPP during the operation period to research interactions among the government, the project company and the public. Based on the analysis of the evolutionary game, some suggestions are put forward, such as perfecting the government regulation mechanism, optimizing the reward and punishment system for the project company and broadening the channels of public supervision. The research results of this paper can provide support for the government's regulation of WETP-PPP and ensure the project operation effect.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Open Access
Article
Publication date: 19 September 2023

Aris Nur Hermawan, Ilyas Masudin, Fien Zulfikarijah, Dian Palupi Restuputri and S. Sarifah Radiah Shariff

The study aims to determine the impact of sustainable manufacturing on environmental performance through government regulation and eco-innovation in Indonesian small and…

2019

Abstract

Purpose

The study aims to determine the impact of sustainable manufacturing on environmental performance through government regulation and eco-innovation in Indonesian small and medium-sized enterprises (SMEs).

Findings

The results indicate sustainable manufacturing plays a significant role in SMEs' environmental performance and regulations, and eco-innovation can moderate it. It also reveals that government regulation has a positive and significant effect on environmental performance. Moreover, eco-innovation has a positive and significant effect on environmental performance.

Practical implications

The findings of this study indicate that SMEs can embrace sustainable manufacturing practices and achieve their long-term sustainability goals by adhering to regulations, collaborating with stakeholders and implementing eco-friendly innovations.

Originality/value

This research uncovers ground-breaking perspectives on the evolution of scientific knowledge about the impact of eco-innovation, regulatory measures and sustainable manufacturing practices on the environmental performance of SMEs.

Details

International Journal of Industrial Engineering and Operations Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2690-6090

Keywords

Article
Publication date: 9 October 2023

Yong Sun, Ya-Feng Zhang, Yalin Wang and Sihui Zhang

This paper aims to investigate the cooperative governance mechanisms for personal information security, which can help enrich digital governance research and provide a reference…

Abstract

Purpose

This paper aims to investigate the cooperative governance mechanisms for personal information security, which can help enrich digital governance research and provide a reference for the formulation of protection policies for personal information security.

Design/methodology/approach

This paper constructs an evolutionary game model consisting of regulators, digital enterprises and consumers, which is combined with the simulation method to examine the influence of different factors on personal information protection and governance.

Findings

The results reveal seven stable equilibrium strategies for personal information security within the cooperative governance game system. The non-compliant processing of personal information by digital enterprises can damage the rights and interests of consumers. However, the combination of regulatory measures implemented by supervisory authorities and the rights protection measures enacted by consumers can effectively promote the self-regulation of digital enterprises. The reputation mechanism exerts a restricting effect on the opportunistic behaviour of the participants.

Research limitations/implications

The authors focus on the regulation of digital enterprises and do not consider the involvement of malicious actors such as hackers, and the authors will continue to focus on the game when assessing the governance of malicious actors in subsequent research.

Practical implications

This study's results enhance digital governance research and offer a reference for developing policies that protect personal information security.

Originality/value

This paper builds an analytical framework for cooperative governance for personal information security, which helps to understand the decision-making behaviour and motivation of different subjects and to better address issues in the governance for personal information security.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 2 November 2023

Faizal Kurniawan, Xavier Nugraha, Julienna Hartono and Angelica Milano Aryani Wibisono

This paper aims to analyze regulation regarding sustainable construction procurement in Southeast Asia and provide a reconstruction of regulation regarding the sustainable…

Abstract

Purpose

This paper aims to analyze regulation regarding sustainable construction procurement in Southeast Asia and provide a reconstruction of regulation regarding the sustainable construction procurement to prevent land degradation.

Design/methodology/approach

This was done through legal research methods, mainly historical and systematical interpretation. The approaches used in this paper are the conceptual approach, statute approach and comparative approach.

Findings

By analyzing the related legal norms, it can be understood that many nations in Southeast Asia do not have regulation regarding sustainable construction procurement. Between Indonesia, Singapore and Thailand, only Indonesia has a ministrial regulation that provides general norms regarding sustainable construction procurement. Regarding the reconstruction of regulation, the bare minimum standards consist of principle, indicators, pillar, the phases of the procurement, law enforcement, both preventive and repressive, and sustainable procurement committee.

Research limitations/implications

This research is limited to regulation in Southeast Asian region. By analyzing the regulation, this paper will provide a reconstruction of regulations regarding sustainable construction procurement that will act as an ground rules. Having the same ground rules will create synergies between countries in Southeast Asia to apply the principles of sustainable procurement and move together toward to prevent land degradation.

Originality/value

To the best of the authors’ knowledge, this paper is the first systematic legal research that compares regulations from three nations in Southeast Asia regarding sustainable construction procurement and also the first paper to provide reconstruction of regulation regarding sustainable construction procurement to prevent land degradation.

Details

Journal of Property, Planning and Environmental Law, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9407

Keywords

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