Search results

1 – 4 of 4
Open Access
Article
Publication date: 19 April 2024

Camélia Radu and Gulliver Lux

Municipalities have the potential to become models of the circular economy (CE). This paper aims to examine the impact of the municipal council’s characteristics on municipal CE…

Abstract

Purpose

Municipalities have the potential to become models of the circular economy (CE). This paper aims to examine the impact of the municipal council’s characteristics on municipal CE disclosure and promotion.

Design/methodology/approach

This paper is based on the resource dependence and upper echelons theories. For a sample of the 100 largest cities in Canada, a mixed methodology is used to code and analyze data and test the hypotheses.

Findings

Municipal councillors’ education and experience related to the environment or sustainability are both likely to affect CE disclosure, and their sector membership (public or private) moderates the relationship between CE disclosure and councillors’ experience. This experience may be reinforced by membership in the private sector, which has applied CE principles more extensively than the public sector has. Municipal councils with a greater number of councillors from the private sector appear to perform better in matters of transparency and to disclose more CE information on their public websites.

Practical implications

Municipalities could use the findings to foster their transition to CE by implementing a CE-related training plan for their councillors. A CE-dedicated section on their websites could improve transparency and inform and educate residents about CE.

Social implications

The public sector could learn from the private sector’s best practices regarding CE.

Originality/value

This paper contributes to the literature by providing empirical evidence of the transparency and engagement of municipalities toward CE. The authors extend the resource dependence and upper echelons theories to a new context, that of public organizations.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

Keywords

Open Access
Article
Publication date: 29 November 2023

Daniel Kipkirong Tarus and Fiona Jepkosgei Korir

This paper examines how board structure influences real earnings management and the interaction effect of CEO narcissism on board structure-real earnings management relationship.

Abstract

Purpose

This paper examines how board structure influences real earnings management and the interaction effect of CEO narcissism on board structure-real earnings management relationship.

Design/methodology/approach

The authors used panel data derived from secondary sources from publicly listed firms in Kenya during 2002–2017. Hierarchical regression analysis was used to test the hypotheses.

Findings

The results indicate that board independence, board tenure and size have significant negative effect on real earnings management, while CEO duality positively affects real earnings management. Further, the interaction results show that CEO narcissism moderates the relationship between CEO duality and real earnings management.

Research limitations/implications

The results suggest that real earnings management reduces when boards are independent, large and comprising of long-tenured members. However, when the CEO plays dual role of a chairman, real earnings management increases. The authors also find that when CEOs are narcissists, the monitoring role of the board is compromised.

Originality/value

The study adds value to the understanding of how board structure and CEO narcissism influence the monitoring role of the board among firms listed at Nairobi Securities Exchange.

Details

PSU Research Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2399-1747

Keywords

Open Access
Article
Publication date: 1 June 2023

Houria Hardouz, Amine Arfaoui and Ali Quyou

The present study aims to bring out the impact of consanguinity on spontaneous pregnancy loss (SPL) and on descendants’ health, among the population of north Morocco.

Abstract

Purpose

The present study aims to bring out the impact of consanguinity on spontaneous pregnancy loss (SPL) and on descendants’ health, among the population of north Morocco.

Design/methodology/approach

Convenience sampling was used for collecting data. A questionnaire was randomly administered to 385 couples represented by either the husband, the wife or both. The study lasted for three months, from January to March 2015.

Findings

In total, 238 valid questionnaires were analysed. The results showed that the consanguinity rate was 45.23% and that most consanguineous unions were between first cousins (91%). Data analysis revealed that SPL risk was similar in consanguineous and non-consanguineous couples (OR = 1.6; IC95% = 0.9–2.9). Also, no significant difference was observed in terms of SPL type (OR = 1.6; IC95% = 0.7–3.9) and frequency (p = 0.81). However, late SPL frequency was significantly lower in consanguineous couples (p < 0.001), whereas no significant difference was registered in terms of early SPL frequency (p = 0.73). On the other hand, consanguineous couples displayed a significantly higher risk of descendants’ health disorders in comparison with non-consanguineous ones. Moreover, the consanguineous couples had a significantly higher number of children with health disorders (p < 0.001). The risk analysis also showed that consanguineous couples displayed a significantly higher risk of congenital malformations (OR = 7.23; IC95% = 3.52–14.84) and multifactorial diseases (OR = 3.72; IC95% = 1.46–9.49), but no significant difference was observed in terms of behavioural disorders risk.

Originality/value

The population awareness regarding the negative effects of consanguinity should be raised through education programmes and premarital, prenatal and genetic counselling services.

Details

Arab Gulf Journal of Scientific Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-9899

Keywords

Open Access
Article
Publication date: 15 August 2023

Mahmoud Amer

The objective of this study is to establish a link between religiosity and Corporate Social Responsibility (CSR) by conducting a systematic literature review in the field of CSR…

1302

Abstract

Purpose

The objective of this study is to establish a link between religiosity and Corporate Social Responsibility (CSR) by conducting a systematic literature review in the field of CSR and religiosity. This will be achieved by screening all available electronic databases.

Design/methodology/approach

This paper is a literature review paper using the systematic review – Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) approach, with a practical focus on empirical research to summarize the total effect or outcome of these empirical findings. The methodology includes inclusion and exclusion criteria for the final selection of articles.

Findings

In this paper, 31 articles published in well-known CSR journals after the year 2015 were included. The majority of the literature confirms a positive direct/indirect relationship between religiosity and CSR.

Research limitations/implications

This paper is limited to the considered databases and the identified searching protocols. Changes in the referred databases or search protocols may affect the results, as results outside these limitations were not considered in this study.

Practical implications

This study can serve as a guide for researchers in applying the PRISMA approach. Furthermore, it contributes to the field of religiosity and CSR by offering a comprehensive review of the most recent related publications.

Originality/value

This article is unique as it applies the PRISMA framework to conduct the literature review. It is also the first literature study in the field of religiosity and CSR.

Details

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

Keywords

Access

Only Open Access

Year

Content type

Earlycite article (4)
1 – 4 of 4