Search results
1 – 5 of 5Aklima Akter, Wan Fadzilah Wan Yusoff and Mohamad Ali Abdul-Hamid
This study aims to see the moderating effect of board diversity on the relationship between ownership structure and real earnings management.
Abstract
Purpose
This study aims to see the moderating effect of board diversity on the relationship between ownership structure and real earnings management.
Design/methodology/approach
This study uses unbalanced panel data of 75 listed energy firms (346 firm-year observations) from three South Asian emerging economies (Bangladesh, India, and Pakistan) from 2015 to 2019. The two-step system GMM estimation is used for data analysis. This study also uses fixed effect regression to obtain robust findings.
Findings
The findings show that firms with a greater ownership concentration and managerial ownership significantly reduce real earnings management. In contrast, the data refute the idea that institutional and foreign ownership affect real earnings management. We also find that board diversity interacts significantly with ownership concentration and managerial ownership, meaning that board diversity moderates the negative link of the primary relationship that reduces real earnings management. On the other hand, board diversity has no interaction with institutional and foreign ownership, implying no moderating effect exists on the primary relationship.
Originality/value
To the best of the authors’ knowledge, this is unique research investigating how different ownership structures affect real earnings management in the emerging nations’ energy sector, which the earlier studies overlook. More specifically, this research focuses on how board diversity moderates the relationships between ownership structure and real earnings management, which could be helpful for future investors.
Details
Keywords
This study examines the motivational processes of charged behavior and collective efficacy driving interdependence and agency in new product development (NPD) teams and the…
Abstract
Purpose
This study examines the motivational processes of charged behavior and collective efficacy driving interdependence and agency in new product development (NPD) teams and the moderating impact of team risk-taking propensity as affective, cognitive and behavioral social processes support team innovation.
Design/methodology/approach
Data were collected from 92 NPD teams engaged in B2C and B2B product and service development. Mediating and moderating effects are examined using partial least squares structural equation modeling, referencing social cognitive and collective agency theories as the research framework.
Findings
The analysis validates collective self-efficacy and charged behavior as interdependent motivational–affective processes that align cognitive resources and govern team effort toward innovativeness. Teams' risk-taking propensity regulates behavior, and collective efficacy facilitates self-regulated motivational engagement. Charged behavior cultivates the emotional contagion, team identification, cohesion and adaptation required for team functioning. Team potency fosters cohesiveness, while team learning improves adaptability along the innovation journey. The resulting theory asserts that motivational drivers enhance the interplay between cognitive and behavioral processes.
Practical implications
Managers should consider NPD teams as social systems with a capacity for collective agency nurtured through interdependence, which requires collective efficacy and shared competencies to generate motivational purpose and innovativeness. Managers must remain mindful of teams' risk tolerance as regulating the impact of motivational factors on innovativeness.
Originality/value
This study contributes to research on the motivational–affective drivers of NPD charged behavior and collective efficacy as complementary to cognitive and behavioral processes sustaining team innovativeness.
Details
Keywords
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
Keywords
Akm Ahsan Ullah and Ahmed Shafiqul Huque
HIV or AIDS remains invisible and dismissed by most South Asians living in Canada as HIV or AIDS issues are perceived as an offshoot of Western lifestyle linked with drug use and…
Abstract
Purpose
HIV or AIDS remains invisible and dismissed by most South Asians living in Canada as HIV or AIDS issues are perceived as an offshoot of Western lifestyle linked with drug use and promiscuity. This paper aims to look into how people living with HIV or AIDS (PLWHA) cope with prejudice and stigma.
Design/methodology/approach
To guide this research, a constructivist grounded theory approach was adopted as the theoretical and methodological framework. The authors reached the participants through a Toronto-based group that works with PLWHA. The authors chose their respondents in a snowball method and interviewed them both in person and online.
Findings
This paper identifies how South Asian immigrants and refugees/refugees with HIV or AIDS claimants are vulnerable to discrimination in Canada due to the following factors, which include but are not limited to: a lack of information about HIV and AIDS incidence in the community; and the Canadian health system's inability to respond appropriately to the lack of information.
Practical implications
HIV service engagements should take place within the context of a constellation of local traditions, or standardized expectations of patient engagement with HIV services can be counterproductive.
Originality/value
It is critical that governmental action prioritizes increasing public understanding of stigma. To minimize the consequences of HIV-related discrimination and stigma, misconceptions about HIV transmission must be debunked.
Details
Keywords
Gayane Sedrakyan, Simone Borsci, Asad Abdi, Stéphanie M. van den Berg, Bernard P. Veldkamp and Jos van Hillegersberg
This research aims to explore digital feedback needs/preferences in online education during lockdown and the implications for post-pandemic education.
Abstract
Purpose
This research aims to explore digital feedback needs/preferences in online education during lockdown and the implications for post-pandemic education.
Design/methodology/approach
An empirical study approach was used to explore feedback needs and experiences from educational institutions in the Netherlands and Germany (N = 247) using a survey method.
Findings
The results showed that instruments supporting features for effortless interactivity are among the highly preferred options for giving/receiving feedback in online/hybrid classrooms, which are in addition also opted for post-pandemic education. The analysis also showed that, when communicating feedback digitally, more inclusive formats are preferred, e.g. informing learners about how they perform compared to peers. The increased need for comparative performance-oriented feedback, however, may affect students' goal orientations. In general, the results of this study suggest that while interactivity features of online instruments are key to ensuring social presence when using digital forms of feedback, balancing online with offline approaches should be recommended.
Originality/value
This research contributes to the gap in the scientific literature on feedback digitalization. Most of the existing research are in the domain of automated feedback generated by various learning environments, while literature on digital feedback in online classrooms, e.g. empirical studies on preferences for typology, formats and communication channels for digital feedback, to the best of the authors’ knowledge is largely lacking. The findings and recommendations of this study extend their relevance to post-pandemic education for which hybrid classroom is opted among the highly preferred formats by survey respondents.
Details