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Article
Publication date: 29 November 2024

Arun G. Dsouza, Shridev Devji and Krishna Prasad

The purpose of this paper is to investigate the relationship between corporate social responsibility (CSR) report readability and earnings management (EM). Additionally, the…

Abstract

Purpose

The purpose of this paper is to investigate the relationship between corporate social responsibility (CSR) report readability and earnings management (EM). Additionally, the authors examine the association between CSR spending and CSR report readability to understand the clarity in disclosure when the firms’ investment in CSR is higher.

Design/methodology/approach

The sample for this study consists of 156 publicly traded firms in India spanning 2016–2021. The authors use the Fog Index to measure the readability of CSR reports and absolute discretionary accruals and absolute accrual EM as the proxy for EM. The empirical models are tested using a two-stage system GMM dynamic panel data model.

Findings

The authors find a negative association between the Fog Index and EM, indicating that the readability of CSR reports decreases when EM increases in a firm. Managers use complex words to mislead the stakeholders when there are more EM practices. The authors’ additional analysis shows a positive association between CSR spending and CSR report readability, indicating that the firm spends more reports on the initiatives more precisely, avoiding words with more syllables.

Originality/value

This study offers novel evidence by examining the readability of CSR reports published by Indian firms. Given the mandatory requirement of CSR in India, the readability of disclosures is associated with EM. The authors’ unique focus on CSR report readability provides a new direction for future researchers as they can explore the influence of regulatory mandates on CSR reporting practices.

Details

Society and Business Review, vol. 20 no. 1
Type: Research Article
ISSN: 1746-5680

Keywords

Article
Publication date: 30 January 2024

Ravikantha Prabhu, Sharun Mendonca, Pavana Kumara Bellairu, Rudolf Charles DSouza and Thirumaleshwara Bhat

The purpose of this study is to investigate the impact of titanium oxide (TiO2) filler on the abrasive wear properties of bamboo fiber reinforced epoxy composites (BFRCs) using a…

Abstract

Purpose

The purpose of this study is to investigate the impact of titanium oxide (TiO2) filler on the abrasive wear properties of bamboo fiber reinforced epoxy composites (BFRCs) using a Taguchi approach. The study aims to enhance the abrasive wear resistance of these composites by introducing TiO2 filler as a potential reinforcement, thus contributing to the development of sustainable and environmentally friendly materials.

Design/methodology/approach

This study focuses on the fabrication of epoxy/bamboo composites infused with TiO2 particles within the Wt.% range of 0–8 Wt.% using hand layup techniques. The resulting composites were subjected to wear testing according to ASTM G99-05 standards. Statistical analysis of the wear results was carried out using the Taguchi design of experiments (DOE). Additionally, an analysis of variance (ANOVA) was used to determine the influential control factors impacting the specific wear rate (SWR) and coefficient of friction (COF).

Findings

The study illuminates how integrating TiO2 filler enhances abrasive wear in epoxy/bamboo composites. Statistical analysis of SWR highlights abrasive grit size (grit) as the most influential factor, followed by normal load, Wt.% of TiO2 and sliding distance. Analysis of the COF identifies normal load as the primary influential factor, followed by grit, Wt.% of TiO2 and sliding distance. The Taguchi predictive model closely aligns with experimental results, validating its reliability. The morphological study revealed significant differences between the unfilled and TiO2-filled composites. The inclusion of TiO2 improved wear resistance, as evidenced by reduced surface damage and wear debris.

Originality/value

This research paper aims to integrate TiO2 filler and bamboo fibers to create an innovative hybrid composite material. TiO2 micro and nanoparticles show promise as filler materials, contributing to improved tribological properties of epoxy composites. The utilization of Taguchi’s DOE and ANOVA for statistical analysis provides valuable guidance for academic researchers and practitioners in optimizing control variables, especially in the context of natural fiber reinforced composites.

Details

World Journal of Engineering, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1708-5284

Keywords

Article
Publication date: 22 December 2021

Taru Saigal, Arun Kr Vaish and N.V.M. Rao

Using primary survey data from an urban area in Global North, this study aims to examine the impact of sociodemographic factors on perception of usefulness of public transport and…

Abstract

Purpose

Using primary survey data from an urban area in Global North, this study aims to examine the impact of sociodemographic factors on perception of usefulness of public transport and the importance of safety in preferring private modes of transport over public.

Design/methodology/approach

The study uses stratified random sampling technique to collect data on travel behavior and socioeconomic characteristics. Descriptive statistics complemented with bivariate probit model and seemingly unrelated bivariate probit model is implemented on the data obtained.

Findings

The study finds that women, unmarried individuals, the youngest age group, least educated individuals and those who are working are expected to finding public transport more useful as compared to their respective counterparts. Despite finding the mode most useful, women are more likely to find it unsafe to travel.

Research limitations/implications

The study calls attention to not only dealing with the infrastructural changes in system but also with those attached insecurities which limit its use.

Originality/value

To the best of our knowledge, this is the first time a comprehensive evaluation of the demands and challenges for transportation services faced by different segments of the society is carried out in this section of the developing world.

Details

Journal of Economic and Administrative Sciences, vol. 39 no. 4
Type: Research Article
ISSN: 2054-6238

Keywords

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