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The purpose of this paper is to investigate the relationship between corporate social responsibility (CSR) and earnings quality, as proxied by accrual earnings management, in Egyptian firms. This research is conducted in a bidirectional fashion using simultaneous equations and considers two theoretical perspectives.

The study employs CSR annual scores from the Egyptian environmental, social and governance index (S&P/ESG index) for the 100 highest scoring firms from 2007 to 2015. It utilizes three earnings quality measures, in addition to considering reverse causality and endogeneity.

The results indicate that CSR has a positive association with earnings quality only in the top CSR scoring firms (top 30 ranked firms according to the index). Engaging in CSR in such firms enhances the quality of their earnings. This suggests that firms with relatively lower CSR scores (bottom 70 ranked firms according to the index) may use CSR to “greenwash” weaker earnings.

The findings suggest that researchers, analysts and policy makers should consider earnings quality when estimating the real value of a firm’s CSR score. In particular, the Egyptian S&P/ESG index committee could further develop the index by incorporating earnings quality measures.

The study contributes to the literature by exploring in-depth the causal relationship between CSR practices and accrual earnings management in an emerging market. The results provide a nuanced story of CSR practices, with accruals earnings management (earnings quality) acting as a mediator of CSR’s inherent value.

The purpose of this research paper is to examine the implications of new banking regulations (Basel II) for the Irish SME sector. Training gaps are identified and recommendations to advance social capital networks are provided.

The Irish SME dependence on external (bank) finance and their susceptibility to legislative changes in that sector is explored through a survey of Irish SMEs. Additionally, banks' preparedness is investigated through semi‐structured interviews of five major banks, all serving the Irish SME sector.

The results show a high degree of Irish SME dependence on banks as a source of funding. Furthermore, there is evidence of increases in bank rates/charges over the past two years with limited switching between banks to avail of better rates. Moreover, the findings indicate that, while banks operating in the SME sector are on target for Basel II adoption, Irish SMEs remain unaware and unprepared for the possible implications of this change. The future competitive consequences for Irish banks that are slow to achieve sophisticated compliance with the new regulations are also discussed, in relation to their secondary effect on the SME sector.

The key contribution of this paper is that it highlights the need for Irish SMEs to proactively manage their potential funding sources. As part of the development of the necessary management skills, various training recommendations are made for Irish SMEs facing a more sophisticated global financial regulatory environment.

This study aims to examine both male and female accountants’ perceptions of female career progression in the Accounting Profession in Ireland. This study is set in the context of a steady rise in the total proportion of female members across the seven accountancy bodies worldwide and the recent acknowledged failure of larger accountancy firms to promote women to senior levels in equal measure compared to male colleagues.

A quantitative study (with a qualitative component) was undertaken to gather the opinions and perceptions of Irish accounting professionals on their career progression, gender-related barriers and obstacles, the “glass ceiling”, networking and flexible work arrangements. The sample of respondents reflected the diversity of accounting disciplines and gender divide in the wider population.

Evidence of a divergence between the perception and the reality of the lived experience of female accountants, across the gender divide, was found. While respondents believe they have not experienced gender-related barriers in their career progression, it is clear that both genders believe that women succeed in this profession by adapting to masculine occupational values and norms.

These findings contribute to the extant literature on career progression of women and augment the female management and career development literature. The inclusion of the perception and comparison of male colleagues is of particular interest.

The purpose of this paper is to examine how a supervisor’s virtuous leadership as perceived by subordinates influences subordinates’ work-related well-being and to examine the mediating role of trust in the leader and the moderating roles of individual leader virtues and various characteristics of subordinates and organizations.

An online survey was conducted through Prolific among a self-selected sample of 1,237 employees who worked with an immediate supervisor across various industries in primarily the UK and the USA. Structural equation modeling was used to test the hypotheses.

The empirical results indicate that an immediate supervisor’s virtuous leadership as evaluated by the subordinate positively influences all three considered dimensions of work-related well-being – job satisfaction, work-related affect and work engagement – for a wide variety of employees in different industries and countries. A subordinate’s greater trust in the supervisor fully mediates this positive influence for job satisfaction and work engagement and partially for work-related affect. All five individual core leader virtues – prudence, temperance, justice, courage and humanity – positively influence work-related well-being.

The findings underscore that promoting virtuous leadership is a promising pathway for improved employee well-being, which may ultimately benefit individual and organizational performance.

Despite an age-old interest in leader virtues, the lack of consensus on the defining elements of virtuous leadership has limited the understanding of its consequences. Building on recent advances in the conceptualization and measurement of virtuous leadership and leader character, this paper addresses this void by exploring how virtuous leadership relates to employees’ well-being and trust.

The following bibliography focuses mainly on programs which can run on IBM microcomputers and compatibles under the operating system PC DOS/MS DOS, and which can be used in online information and documentation work. They fall into the following categories:

In the present study, the authors have explored the research questions, “How do companies in the engineering and automobile manufacturing sector in India determine the coordination strategy with their suppliers?” and “Can we develop a framework which helps the company adopt a particular coordination strategy?” The authors also aimed for developing a generalizable theory of supply chain coordination (SCC) strategy.

The authors have studied upstream SCC practices at eight Original Equipment Manufacturers (OEMs) in the Indian engineering manufacturing and automobile sector and identified 11 types of SCC in three categories of suppliers, namely large, medium and small. Each SCC is characterized by the category of items as the authors found the OEMs follow different strategies for different types of items. Initially, the authors started the study with the objective of strategy discovery, and later on, they prescribed a strategic framework based on the consolidated knowledge that they gathered at the discovery phase. The authors propose a SCC strategy framework consisting of four dimensions, i.e. time horizon, the formality of engagement, price and volume for the upstream supply chain. With the framework, the authors have identified the driving factors for choosing a particular strategy. The authors have found both OEMs and suppliers in India prefer to have a long-term relationship for building trust, which helps both the OEMs and the suppliers to go the extra mile when needed. Apart from large suppliers supplying technology and proprietary items, OEMs prefer to have an informal relationship so that they enjoy flexibility and attain agility. The price and volume dimensions are dependent on who enjoys more bargaining power.

The authors propose a SCC strategy framework consisting of four dimensions, i.e. time horizon, formality of engagement, price and volume for the upstream supply chain. With the framework, the authors have identified the driving factors for choosing a particular strategy. The authors have found that both OEMs and suppliers in India prefer to have a long-term relationship for building trust, which helps both the OEMs and the suppliers to go the extra mile when needed. Apart from large suppliers supplying technology and proprietary items, OEMs prefer to have an informal relationship so that they enjoy flexibility and attain agility. The price and volume dimensions are dependent on who enjoys more bargaining power.

This study made a substantial contribution to the literature by presenting a SCC strategy framework, ISCM (Indian Supply Chain Coordination Model). To the best of the authors’ knowledge, in the literature, there was no concrete framework for analyzing the coordination strategy specific to the Indian situation. The framework proposed has been derived based on empirical findings; hence, it is not a conceptual one. The authors also developed a supply chain typology. This study made a substantial contribution to the literature by presenting a SCC strategy framework, ISCM. To the best of the authors’ knowledge, in the literature, there was no concrete framework for analyzing the coordination strategy specific to the Indian situation. The framework proposed has been derived based on empirical findings; hence, it is not a conceptual one. The authors also developed a supply chain typology.