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Article
Publication date: 1 March 2006

Malcolm Smith, Anita Jamil, Yang Chik Johari and Syahrul Ahmar Ahmad

The obfuscation hypothesis suggests that under‐performing firms will tend to obscure the meaning of their corporate narratives by deliberately adopting a textual complexity, most…

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Abstract

Purpose

The obfuscation hypothesis suggests that under‐performing firms will tend to obscure the meaning of their corporate narratives by deliberately adopting a textual complexity, most readily apparent through poor readability and the use of unnecessarily difficult language. This paper seeks to add to the literature in the area by comparing the textual complexity of corporate narratives, notably the chairman's statement, of main board and second board companies on the Bursa Malaysia (formerly known as the Kuala Lumpur Stock Exchange), with their financial performance, and also to examine the impact of company size, board membership and degree of statutory regulation on the readability of corporate narratives.

Design/methodology/approach

Following the existing literature this paper uses readability as a proxy for textual complexity, in addition to more direct measures, and seeks to examine relationships between textual complexity and various measures of financial performance.

Findings

The findings suggest that there are significant relationships between corporate language and financial performance, but that these are not consistent with the obfuscation hypothesis.

Originality/value

The findings are consistent with the suggestion that increased regulation and statutory monitoring of disclosures are associated with improved readability of narrative. They do not provide support for the obfuscation hypothesis.

Details

Asian Review of Accounting, vol. 14 no. 1/2
Type: Research Article
ISSN: 1321-7348

Keywords

Book part
Publication date: 12 July 2021

Zulkiflee Ibrahim, Abu Bakar Fadzil, Amat Sairin Demun, Mazlin Jumain, Md Ridzuan Makhtar, Noraliani Alias, Nurfarhain Mohamed Rusli and Fenny Baseng

The Best Management Practices for Sustainable Urban Drainage System including On-Site Detention have been introduced in the Storm Water Management Manual for Malaysia. Flash…

Abstract

The Best Management Practices for Sustainable Urban Drainage System including On-Site Detention have been introduced in the Storm Water Management Manual for Malaysia. Flash floods are becoming frequent in the urbanised areas in this country. Inefficient drainage system has been highlighted as one of the factors. Urban drains were reported incapable of coping with the unexpected heavy rainfall. Concrete drains are favourable in construction industry for economic reasons. An experimental research was conducted out to investigate the effectiveness of infiltration integration with drainage system to reduce flash flood. This laboratory research was conducted in the Universiti Teknologi Malaysia. Experiments were performed for selected drainage bed slopes and focussed on several spacing between precast drain sections along the system. The total and infiltrated flow rates, water surface and velocity profiles were examined. The results showed that drain flow rates were reduced by 60.9%–89.6% when the spacing between drain sections were enlarged. Meanwhile, the flow depths in drain sections were dropped by 48.2%–68.9%, and the water velocity was lowered up to 49% as the spacing between drain sections were increased. The study found that the drainage bed slope also influenced the performance of the infiltrated concrete drainage system.

Details

Water Management and Sustainability in Asia
Type: Book
ISBN: 978-1-80071-114-3

Keywords

Article
Publication date: 4 July 2018

Miriam Kuttikat, Anita Vaillancourt and Michael Massey

The civil war prompted many Tamils to flee Sri Lanka as refugees. Several researchers have documented psychological distress and trauma among Sri Lankan Tamil refugees, but the…

Abstract

Purpose

The civil war prompted many Tamils to flee Sri Lanka as refugees. Several researchers have documented psychological distress and trauma among Sri Lankan Tamil refugees, but the literature lacks sufficient discussion of resilience among this population. Although Sri Lankan Tamil refugees have experienced conflict and loss, they have also demonstrated positive adaptation following these challenges. The paper aims to discuss these issues.

Design/methodology/approach

The present study used an ecological approach, in which the effect of the environment on a person is regarded as significant, to explore resilience among Sri Lankan Tamils living in refugee camps in India.

Findings

Through a qualitative investigation of refugee experiences of war and camp life, the authors developed a conceptual framework for understanding individual and collective resilience among refugees.

Research limitations/implications

Additionally, the results of this study need to be interpreted with caution because participants were camp refugees, which may limit the applicability of these results with refugees who live in different settings.

Practical implications

The current research results show that intervention programs should have multiple components, including trauma intervention to address the individual and community psychological and psychiatric effects of war and migration experiences and psychosocial interventions to address individual, family, community dynamics and daily stressors.

Social implications

The study participants stated that Sri Lankan Tamil refugees are using their resilience traits including will power, positive talk, practical solutions, social support, religion and social networks to remake their broken souls.

Originality/value

Future studies need to be conducted with other refugee group to validate the findings of the paper.

Details

International Journal of Migration, Health and Social Care, vol. 14 no. 3
Type: Research Article
ISSN: 1747-9894

Keywords

Book part
Publication date: 20 October 2023

Rebecca M. Hayes

Abstract

Details

Defining Rape Culture: Gender, Race and the Move Toward International Social Change
Type: Book
ISBN: 978-1-80262-214-0

Article
Publication date: 17 May 2024

Rockson Mintah, Godfred Matthew Yaw Owusu, Rita Amoah-Bekoe and Gorkel Obro-Adibo

This paper reviews scholarly literature on electronic banking (EB) research over a three-decade period. The focus of this review is to evaluate the intellectual structure and…

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Abstract

Purpose

This paper reviews scholarly literature on electronic banking (EB) research over a three-decade period. The focus of this review is to evaluate the intellectual structure and trends and unearth new areas in the research domain of EB.

Design/methodology/approach

Drawing data from the Scopus database, a bibliometric analysis was performed on 2,391 research articles published in the EB domain. The articles were examined and synthesized through volume analysis, citation analysis, authorship analysis and the level of collaboration, co-citation analysis and keyword co-occurrence analysis. A well-known bibliometric tool, VOSviewer, was used to create and analyse various bibliometric maps, networks and tables.

Findings

This study uncovers the temporal and spatial trends of publications on EB, the most influential documents, authors, productive publication outlets, countries in the domain, the status of collaboration and the major themes that have been studied in the literature. The publication trail over the years has been gauged using overlay visualization.

Practical implications

This paper highlights new concepts that have emerged in EB over the past three decades and suggests future avenues for research in this area.

Originality/value

Research in the domain of EB is empirical, with only a handful of studies being literature reviews. This is the first-of-its-kind study that aims to trace the development of electronic banking over the past 29 years, from 1994 to 2022, through bibliometric analysis and network visualization.

Details

International Journal of Bank Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0265-2323

Keywords

Article
Publication date: 26 September 2023

Wike Pertiwi, Sri Murni Setyawati and Ade Irma Anggraeni

The purpose of this paper is to examine the relationship between toxic workplace environments, negative workplace gossip and knowledge hiding, by exploring workplace spirituality…

Abstract

Purpose

The purpose of this paper is to examine the relationship between toxic workplace environments, negative workplace gossip and knowledge hiding, by exploring workplace spirituality as a moderating variable in this relationship.

Design/methodology/approach

This study focusses on private university lecturer in West Java, Indonesia. Data collection was carried out by distributing questionnaires to respondents offline and online via Google Forms. Data analysis was done by structural equation modeling (SEM).

Findings

The findings reveal that a toxic workplace environment and negative workplace gossip are positively related to knowledge hiding. In addition, it was found that workplace spirituality moderates the relationship between a toxic workplace environment and negative workplace gossip with knowledge hiding.

Research limitations/implications

This study extends the research model and research context of knowledge hiding in private universities. This research contributes to the social exchange theory literature by proving empirical support to confirm that there is a social exchange in interpersonal relations between academics.

Practical implications

This study extends the research model and research context of knowledge hiding in private universities, linking it to the conservation of resources theory. This research contributes to the social exchange theory literature by proving empirical support to confirm that there is a social exchange in interpersonal relations between lecturers.

Social implications

Leaders need to instill spirituality in lecturer so that they feel comfortable when working, and it indirectly reduces the effects of negative behavior such as negative gossip and a toxic environment that makes them willing to share knowledge.

Originality/value

To the authors’ understanding, this is the first study to examine workplace spirituality as a variable moderating the relationship between toxic workplace environment and negative workplace gossip with knowledge hiding in the college 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: 29 September 2023

Asmae El Jaouhari, Jabir Arif, Ashutosh Samadhiya, Anil Kumar and Jose Arturo Garza-Reyes

Over the next decade, humanity is going to face big environmental problems, and considering these serious issues, businesses are adopting environmentally responsible practices. To…

Abstract

Purpose

Over the next decade, humanity is going to face big environmental problems, and considering these serious issues, businesses are adopting environmentally responsible practices. To put forward specific measures to achieve a more prosperous environmental future, this study aims to develop an environment-based perspective framework by integrating the Internet of Things (IoT) technology into a sustainable automotive supply chain (SASC).

Design/methodology/approach

The study presents a conceptual environmental framework – based on 29 factors constituting four stakeholders' rectifications – that holistically assess the SASC operations as part of the ReSOLVE model utilizing IoT. Then, experts from the SASC, IoT and sustainability areas participated in two rigorous rounds of a Delphi study to validate the framework.

Findings

The results indicate that the conceptual environmental framework proposed would help companies enhance the connectivity between major IoT tools in SASC, which would help develop congruent strategies for inducing sustainable growth.

Originality/value

This study adds value to existing knowledge on SASC sustainability and digitalization in the context where the SASC is under enormous pressure, competitiveness and increased variability.

Details

Benchmarking: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-5771

Keywords

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