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1 – 10 of over 4000
Article
Publication date: 6 May 2024

Engy ElHawary and Rasha Elbolok

This examine the impact of environmental, social and governance (ESG) performance on financial reporting quality (FRQ) before and during COVID-19 in the Egyptian market.

Abstract

Purpose

This examine the impact of environmental, social and governance (ESG) performance on financial reporting quality (FRQ) before and during COVID-19 in the Egyptian market.

Design/methodology/approach

This study uses quarterly data from 2017 to 2021 to draw conclusions, with a sample consisting of 486 firm-year observations for 27 Egyptian companies listed on the Standard and Poor’s/Egyptian Stock Exchange ESG index. This study uses both firms’ ESG scores and the Beneish Model, an earnings detection model, as proxies for FRQ. COVID-19 effects on ESG performance and FRQ were examined by using Pearson’s correlation coefficient and two-stage least squares.

Findings

COVID-19 has a significant impact on the link between ESG and FRQ. This implies that corporations with high ESG performance are less likely to manipulate earnings (having a low M-score) and thus provide high FRQ during the COVID-19 pandemic. Moreover, there is a significant positive relationship between firm size, leverage and M-Score, indicating that large firms typically present a high FRQ.

Research limitations/implications

The sample size and data availability are the main research limitations. Additionally, this study only considers the effects of firms’ ESG performance on FRQ during the COVID-19 pandemic. Thus, future research should consider other factors associated with investors’ corporate social responsibility (CSR).

Practical implications

This research has practical implications for market regulators seeking to establish a legislative framework and enhance guidance to mandate managers to provide ESG data and CSR reports appropriate for Egypt and other developing economies in times of crisis.

Social implications

Promoting the adoption of ESG practices in business, particularly during crises, has the potential to effectively provide high-quality and reliable financial reporting required for investment.

Originality/value

This study aspires to address notable deficiencies in the pertinent literature concerning the relationship between ESG performance and FRQ during COVID-19. To the best of the authors’ knowledge, little is known about how ESG performance changes in response to pandemics in emerging markets. To address this gap, this study examines the effects of COVID-19 on the relationship between ESG performance and FRQ in Egyptian-listed firms from 2017 to 2021.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 2 April 2024

Corey Dillon and Oscar Noel Ocho

The purpose of this study is to examine the sociocultural implications of caring for persons with COVID-19 in a developing country context.

Abstract

Purpose

The purpose of this study is to examine the sociocultural implications of caring for persons with COVID-19 in a developing country context.

Design/methodology/approach

In total, 156 nurses participated in the study. Stratified random sampling methodology was used. Data were collected via online self-administered questionnaire. Descriptive and inferential statistics, including ANOVA tests were done.

Findings

Nurses experienced stigmatization, discrimination and reduced income. Nurses functioned on the frontline during the COVID-19 pandemic and encountered negative sociocultural experiences from a personal, social and professional perspective. ANOVA showed statistically significant relationships between the conflicts between their work role, family commitments and level of physical interactions with a number of variables.

Research limitations/implications

Data were collected from one Regional Health Authority and may not be representative of the national population of nurses. Further, as the researchers depended on gatekeepers to access participants, the recruitment process may not have been entirely based on randomization as originally agreed.

Practical implications

The findings from this study can be used as a framework to develop context specific programmes and policies to support health professionals, including nurses.

Social implications

Pandemics, while not new, contribute to serious sociocultural challenges for individuals and families, as well as nurses, as part of their professional roles. In this regard, maintaining effective social networks must be central to effective functioning in crisis situations, such as pandemics.

Originality/value

Nurses have played a key role, working both to identify, isolate and manage those with COVID-19 and supporting those who have non-COVID-19 related health needs. While nurses have been at the forefront delivering care in these uncertain times, doing so puts them at great risk, for not only contracting COVID-19 but also for experiencing negative psychosocial effects that may be due to the nature of their jobs.

Details

Journal of Public Mental Health, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-5729

Keywords

Article
Publication date: 19 July 2023

Irfan Ali, Vincent Charles, Umar Muhammad Modibbo, Tatiana Gherman and Srikant Gupta

The COVID-19 pandemic has caused significant disruptions to global supply chains (SCs), affecting the production, distribution, and transportation of goods and services. To…

Abstract

Purpose

The COVID-19 pandemic has caused significant disruptions to global supply chains (SCs), affecting the production, distribution, and transportation of goods and services. To mitigate these disruptions, it is essential to identify the barriers that have impeded the seamless operation of SCs. This study identifies these barriers and assesses their impact on supply chain network (SCN).

Design/methodology/approach

To determine the relative importance of different barriers and rank the affected industries, a hybrid approach was employed, combining the best-worst method (BWM) and the technique for order preference by similarity to an ideal solution (TOPSIS). To accommodate the inherent uncertainties associated with the pandemic, a triangular fuzzy TOPSIS was used to represent the linguistic variable ratings provided by decision-makers.

Findings

The study found that the airlines and hospitality industry was the most affected by the barriers, accounting for 46% of the total, followed by the healthcare industry (23%), the manufacturing industry (19%), and finally the consumer and retail industry (17%).

Research limitations/implications

This study is limited to the four critical industries and nine identified barriers. Other industries and barriers may have different weights and rankings. Nevertheless, the findings offer valuable insights for decision-makers in SC management, aiding them in mitigating the impact of COVID-19 on their operations and enhancing their resilience against future disruptions.

Originality/value

This study enhances understanding of COVID-19’s impact on SCN and provides a framework for assessing disruptions using multi-criteria decision-making processes. The hybrid approach of BWM and TOPSIS in a fuzzy environment is unique and offers potential applicability in various evaluation contexts.

Details

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

Keywords

Article
Publication date: 5 March 2024

Suresh Renukappa, Subashini Suresh, Nisha Shetty, Lingaraja Gandhi, Wala Abdalla, Nagaraju Yabbati and Rahul Hiremath

The COVID-19 pandemic has affected around 216 countries and territories worldwide and more than 2000 cities in India, alone. The smart cities mission (SCM) in India started in…

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Abstract

Purpose

The COVID-19 pandemic has affected around 216 countries and territories worldwide and more than 2000 cities in India, alone. The smart cities mission (SCM) in India started in 2015 and 100 smart cities were selected to be initiated with a total project cost of INR 2031.72 billion. Smart city strategies play an important role in implementing the measures adopted by the government such as the issuance of social distancing regulations and other COVID-19 mitigation strategies. However, there is no research reported on the role of smart cities strategies in managing the COVID-19 outbreak in developing countries.

Design/methodology/approach

This paper aims to address the research gap in smart cities, technology and healthcare management through a review of the literature and primary data collected using semi-structured interviews.

Findings

Each city is unique and has different challenges, the study revealed six key findings on how smart cities in India managed the COVID-19 outbreak. They used: Integrated Command and Control Centres, Artificial Intelligence and Innovative Application-based Solutions, Smart Waste Management Solutions, Smart Healthcare Management, Smart Data Management and Smart Surveillance.

Originality/value

This paper contributes to informing policymakers of key lessons learnt from the management of COVID-19 in developing countries like India from a smart cities’ perspective. This paper draws on the six Cs for the implications directed to leaders and decision-makers to rethink and act on COVID-19. The six Cs are: Crisis management leadership, Credible communication, Collaboration, Creative governance, Capturing knowledge and Capacity building.

Details

Smart and Sustainable Built Environment, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6099

Keywords

Article
Publication date: 9 January 2024

Bülent Doğan, Yavuz Selim Balcioglu and Meral Elçi

This study aims to elucidate the dynamics of social media discourse during global health events, specifically investigating how users across different platforms perceive, react to…

Abstract

Purpose

This study aims to elucidate the dynamics of social media discourse during global health events, specifically investigating how users across different platforms perceive, react to and engage with information concerning such crises.

Design/methodology/approach

A mixed-method approach was employed, combining both quantitative and qualitative data collection. Initially, thematic analysis was applied to a data set of social media posts across four major platforms over a 12-month period. This was followed by sentiment analysis to discern the predominant emotions embedded within these communications. Statistical tools were used to validate findings, ensuring robustness in the results.

Findings

The results showcased discernible thematic and emotional disparities across platforms. While some platforms leaned toward factual information dissemination, others were rife with user sentiments, anecdotes and personal experiences. Overall, a global sense of concern was evident, but the ways in which this concern manifested varied significantly between platforms.

Research limitations/implications

The primary limitation is the potential non-representativeness of the sample, as only four major social media platforms were considered. Future studies might expand the scope to include emerging platforms or non-English language platforms. Additionally, the rapidly evolving nature of social media discourse implies that findings might be time-bound, necessitating periodic follow-up studies.

Practical implications

Understanding the nature of discourse on various platforms can guide health organizations, policymakers and communicators in tailoring their messages. Recognizing where factual information is required, versus where sentiment and personal stories resonate, can enhance the efficacy of public health communication strategies.

Social implications

The study underscores the societal reliance on social media for information during crises. Recognizing the different ways in which communities engage with, and are influenced by, platform-specific discourse can help in fostering a more informed and empathetic society, better equipped to handle global challenges.

Originality/value

This research is among the first to offer a comprehensive, cross-platform analysis of social media discourse during a global health event. By comparing user engagement across platforms, it provides unique insights into the multifaceted nature of public sentiment and information dissemination during crises.

Details

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

Keywords

Article
Publication date: 6 May 2022

Niaz Ahmed Bhutto, Shabeer Khan, Uzair Abdullah Khan and Anjlee Matlani

The purpose of this study is to investigate the impact of COVID-19 on conventional and Islamic stocks by using the data spanning from February 25, 2020, to February 3, 2021, and…

Abstract

Purpose

The purpose of this study is to investigate the impact of COVID-19 on conventional and Islamic stocks by using the data spanning from February 25, 2020, to February 3, 2021, and employing a panel regression approach.

Design/methodology/approach

In this study a panel regression approach has been used.

Findings

The study finds a negative association between COVID-19 and stock (both Islamic and conventional). After splitting the data into 1st and 2nd waves, the relationship between COVID-19 and stock (both Islamic and conventional) remains the same (negative) in the case of the 1st wave. In contrast, in the case of the 2nd wave, the relationship turned out to be positive. During both waves of the pandemic, the magnitude of the effect is found to be higher for conventional stocks. Additionally, the study also analyzes the aggregate influence of COVID-19 on different sectors and finds that commercial banks, oil and gas exploration and marketing companies are the most influenced sectors. At the same time, automobiles and pharma are the least affected sectors.

Practical implications

The study suggests that markets start gaining momentum to reach their prepandemic level after absorbing the initial shock (emergence of a pandemic). The study also provides thorough insights for market regulators and policymakers by implying the dynamic relations between markets (conventional and Islamic) and financial crisis, which would allow them more effective control of crisis in future endeavors.

Originality/value

This is one of the first studies to investigate the impact of COVID-19 on both conventional and Islamic stocks, especially in the context of Pakistan.

Details

Journal of Economic and Administrative Sciences, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1026-4116

Keywords

Article
Publication date: 4 September 2023

Ahmed Diab

This study analyses the socioeconomic impact of COVID-19 on government accountability regarding the employment of both national and migrant workforces by bringing evidence from an…

1051

Abstract

Purpose

This study analyses the socioeconomic impact of COVID-19 on government accountability regarding the employment of both national and migrant workforces by bringing evidence from an emerging market. In doing so, this study addresses if/how the government discharged its accountability to the public during this recent global health crisis, which started in late 2019, with its effects still being felt today.

Design/methodology/approach

This study is based on a close reading of the relevant news media (local and international), published research and official reports, as well as ten conversations with business managers to analyse the socioeconomic impact of COVID-19 on government accountability in the Kingdom of Saudi Arabia (KSA). This study draws on insights from public choice theory in trying to understand why some governments take an economic perspective while exercising accountability to their population during the pandemic.

Findings

It was found that COVID-19 led the government to pursue plans for the localization of the professions and increase employment rates among nationals vs. foreigners or migrant workers. The crisis was exploited by the government to achieve macro socio-political and economic goals, demonstrating its accountability to citizens, rather than foreign workers. This shift shows that difficult and exceptional circumstances can present opportunities for policymakers in emerging markets to achieve national policy and political aims.

Originality/value

This study enhances the author’s understanding of accountability during crises (i.e. crises-induced accountability) in emerging markets. The analyses presented enrich the crisis management literature by highlighting the implicit actions of national leaders that affect the lives and well-being of their constituents, especially vulnerable groups.

Details

Journal of Accounting in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 27 September 2021

Atif Saleem Butt

The purpose of this study is to understand how manufacturers (both discrete and process) are managing disruptions amid the COVID-19 pandemic outbreak, using UAE as an empirical…

1606

Abstract

Purpose

The purpose of this study is to understand how manufacturers (both discrete and process) are managing disruptions amid the COVID-19 pandemic outbreak, using UAE as an empirical context.

Design/methodology/approach

This research uses a multiple case study approach and undertakes 36 semi-structured interviews with senior management of four discrete and four process manufacturing firms that outsource products/components from overseas and domestic suppliers.

Findings

Results reveal that manufacturing firms are using six distinct actions to mitigate the effects of the COVID-19 pandemic. For instance, they are relying on the automation process, transferring new and updated knowledge to the current and new suppliers, managing workforce diversity, understanding the impact of demand’s disruption, managing the ecosystem and finally using digital technologies to mitigate the impact of the COVID-19 pandemic.

Research limitations/implications

This study has some limitations. Firstly, the results of this study cannot be generalized to a broader population as it attempts to build an initial theory in manufacturing supply chains within the context of a pandemic outbreak. Second, the study uses a cross-sectional approach to explore the actions used by manufacturing firms to mitigate the effects of the COVID-19 pandemic.

Practical implications

Manufacturing firms can replicate the actions proposed in this study to lessen the effect of the COVID-19 pandemic and emerge stronger in the post-COVID-era.

Originality/value

This study contributes to the manufacturing supply chain literature within the context of pandemic outbreaks by exploring the steps taken by manufacturing firms to minimize the effects of the COVID-19 pandemic. Particularly, it explores such steps by considering both the discrete and process manufacturing industries within the United Arab Emirates.

Details

Journal of Business & Industrial Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0885-8624

Keywords

Article
Publication date: 14 February 2023

Yi Tong Kum, Jeffrey Boon Hui Yap, Yoke-Lian Lew and Wah Peng Lee

This study aims to investigate technology-based health and safety (H&S) management to control the spread of disease on construction sites using a partial least squares structural…

347

Abstract

Purpose

This study aims to investigate technology-based health and safety (H&S) management to control the spread of disease on construction sites using a partial least squares structural equation modelling (PLS-SEM) approach.

Design/methodology/approach

An extensive literature review is conducted to develop a conceptual framework. The variables identified from the literature review are included in a cross-sectional survey which gathered a total of 203 valid feedback. The variables for challenges are grouped under their relevant construct using exploratory factor analysis. Then, a hypothesized model is developed for PLS-SEM analysis using Smart PLS software. Later, the outcome of the model is further validated by nine construction experts using a semi-structured questionnaire survey.

Findings

The results rationalized the relationships between the COVID-19 H&S measures, challenges in implementing COVID-19 H&S measures on construction sites and the innovative technologies in transforming construction H&S management during the COVID-19 pandemic. The possible challenges that obstruct the implementation of H&S measures are highlighted. The potential technologies which can significantly transform H&S management by reducing the impact of challenges are presented.

Practical implications

The findings benefited the industry practitioners who are suffering disruption in construction operations due to the pneumonic plague.

Originality/value

By developing a conceptual model, this study reveals the contribution of technology-based H&S management for construction projects during the COVID-19 pandemic, which remains under-studied, especially in the context of the developing world.

Details

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

Keywords

Article
Publication date: 8 March 2021

Atif Saleem Butt

This paper explores the steps/countermeasures taken by buying and distributing firms to address supply chain disruptions caused by COVID-19.

10486

Abstract

Purpose

This paper explores the steps/countermeasures taken by buying and distributing firms to address supply chain disruptions caused by COVID-19.

Design/methodology/approach

This study employs a multiple case study methodology and conducts 36 semi-structured interviews with senior managers of nine different firms producing, procuring or distributing products from China and other highly impacted South Asian regions (Pakistan, Sri Lanka, India).

Findings

Results reveal that buying firms are moving to agile production, focusing on tier-1 supplier risk, enhancing inbound material visibility and temporarily closing production facilities to respond to the challenges posed by COVID-19. Furthermore, distribution centres are modifying their inventory policies, evaluating alternative outbound routes and sources of supply to manage disruptions caused to their business operations amid COVID-19 outbreak.

Practical implications

Supply chain firms can use the countermeasures provided in this study to mitigate the impact of COVID-19 and make the best out of this pandemic.

Originality/value

This study contributes to the supply chain literature by exploring the countermeasures taken by firms to mitigate the impact of COVID-19. In particular, this study explores such countermeasures from the perspective of two different entities (buyers and distributors) along the supply chain. Firms can use the countermeasures highlighted in this study to mitigate the impact of COVID-19 on the supply chain.

Details

The International Journal of Logistics Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0957-4093

Keywords

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