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Article
Publication date: 23 October 2023

Vanessa Ratten, James J. Chrisman, Michael Mustafa, Salvatore Sciascia, Claire Seaman, Allan Discua Cruz and Feranita Feranita

This article provides commentary from well-known family business researchers on what they have learnt about the family business field and tips for the future.

Abstract

Purpose

This article provides commentary from well-known family business researchers on what they have learnt about the family business field and tips for the future.

Design/methodology/approach

Well-known family business management researchers were contacted in order to provide their feedback on the field of family business management. Their responses were then curated into an article that can help others learn from their advice.

Findings

The family business management researchers provided suggestions on how to succeed in the field of family business management and advice for current and future researchers. Thereby helping to advance the field and provide new novel research ideas that can help science as well as practice.

Originality/value

This article is amongst the first to provide verbatim advice from the leading family business management scholars. Thus, providing original and innovative ideas about what is needed in the field of family business management.

Details

Journal of Family Business Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2043-6238

Keywords

Article
Publication date: 5 July 2023

Lara M. Al-Haddad, Zaid Saidat, Claire Seaman and Ali Meftah Gerged

This study examines the potential impact of capital structure on the financial performance of family-owned firms in Jordan.

Abstract

Purpose

This study examines the potential impact of capital structure on the financial performance of family-owned firms in Jordan.

Design/methodology/approach

Using panel data of 107 listed companies from 2019 to 2021, the authors use a multivariate regression model to empirically examine the role that family firms' capital structure can play in engendering financial performance in the short and long terms.

Findings

This study's evidence indicates that family businesses rely on equity as their primary source of funding. This approach has been proven to be detrimental to their financial performance, as evidenced by the negative impact of capital structure on family firms' financial performance in the current study.

Originality/value

Capital structure-related decisions are essential to a firm's performance. Thus, there have been numerous empirical studies examining the relationship between capital structure and corporate performance in various settings worldwide. However, the findings of these studies are inconclusive. Also, there are relatively few empirical studies investigating the association between capital structure and the performance of family firms in emerging countries, particularly Jordan. This study, therefore, addresses this empirical gap in extant literature.

Details

Journal of Family Business Management, vol. 14 no. 1
Type: Research Article
ISSN: 2043-6238

Keywords

Article
Publication date: 29 May 2023

Ahmed Atef Oussii and Mohamed Faker Klibi

This study aims to analyze whether chief executive officer (CEO) duality and financial expertise are associated with earnings management to exceed thresholds. It also investigates…

Abstract

Purpose

This study aims to analyze whether chief executive officer (CEO) duality and financial expertise are associated with earnings management to exceed thresholds. It also investigates to what extent and in what direction this association evolves when family ownership is introduced as a moderator variable.

Design/methodology/approach

Based on balanced panel data related to companies listed on the Tunis Stock Exchange, this study uses the logistic random-effect model to test research hypotheses during the period spanning from 2016 to 2021.

Findings

The results show that CEOs with financial expertise are less inclined to engage in earnings management to avoid reporting losses and earnings decline. The authors also provide evidence that CEO duality allows top management to be more powerful and, therefore, manage earnings to report positive profits and sustain recent performance. Furthermore, the authors find that family ownership moderates the association between CEO financial expertise, CEO duality and earnings management to exceed thresholds.

Practical implications

The findings suggest to regulators involved in corporate governance and earnings management issues a reflection on CEO duality power, board effectiveness and family control. The study results are also of interest to auditors and board members as they provide a more in-depth understanding of the impact of CEOs' attributes and family control on financial reporting decisions.

Originality/value

This study extends past literature by providing new insights into the effect of CEO attributes and family control on earnings management practices in weak investor protection countries such as Tunisia.

Details

Journal of Family Business Management, vol. 13 no. 4
Type: Research Article
ISSN: 2043-6238

Keywords

Article
Publication date: 6 June 2023

Harriet Campana, Lisa Edmondson, Claire Edghill, Tanya Crowther, Julie Aspin, Lauren Aspey and Rosie Meek

Parkruns are weekly, free, community-based, 5 km runs around open spaces, with a growing body of research indicating their social, physical and psychological benefits. Thirty-one…

Abstract

Purpose

Parkruns are weekly, free, community-based, 5 km runs around open spaces, with a growing body of research indicating their social, physical and psychological benefits. Thirty-one custodial establishments in England and Wales regularly offer parkruns. The purpose of this paper is to consider prisoners' experiences of parkrun in custodial settings, and these are discussed in the context of the evidence base regarding parkrun in the community and the wider literature on prison sport, desistance, and rehabilitation culture.

Design/methodology/approach

Using an inductive, qualitative approach, data was collected at three English prisons, via semi-structured interviews with 24 adult male prisoners who participated in parkrun. Data was subjected to thematic analysis.

Findings

In total, five themes reflecting positive experiences associated with custodial parkrun were identified: connection with others; healthy living; a safe and predictable exercise environment; a sense of purpose; and a re-humanising experience. Factors appearing frequently in the wider parkrun research are present in the perceptions of parkrunners in custody. In addition, factors deemed important to desistance and promoting a rehabilitation culture were also found in the experiences of the sample.

Practical implications

The work emphasises the successes of His Majesty’s Prison and Probation Service (HMPPS) and parkrun working in partnership to support custodial events. By highlighting the positive experiences of custodial parkrun on prisons and prisoners, the authors anticipate that their findings may encourage further sites to consider launching parkrun events and prompt existing sites to consider their events in line with efforts to promote desistance and a rehabilitation culture.

Originality/value

To the best of the authors’ knowledge, this is the first paper to explore custodial parkrun. The findings indicate that custodial parkrun supports HMPPS strategic goals by offering an opportunity for prisons to promote desistance.

Details

Journal of Criminological Research, Policy and Practice, vol. 9 no. 3/4
Type: Research Article
ISSN: 2056-3841

Keywords

Article
Publication date: 15 June 2023

Claire M. Mason, Haohui Chen, David Evans and Gavin Walker

This paper aims to demonstrate how skills taxonomies can be used in combination with machine learning to integrate diverse online datasets and reveal skills gaps. The purpose of…

Abstract

Purpose

This paper aims to demonstrate how skills taxonomies can be used in combination with machine learning to integrate diverse online datasets and reveal skills gaps. The purpose of this study is then to show how the skills gaps revealed by the integrated datasets can be used to achieve better labour market alignment, keep educational offerings up to date and assist graduates to communicate the value of their qualifications.

Design/methodology/approach

Using the ESCO taxonomy and natural language processing, this study captures skills data from three types of online data (job ads, course descriptions and resumes), allowing us to compare demand for skills and supply of skills for three different occupations.

Findings

This study illustrates three practical applications for the integrated data, showing how they can be used to help workers who are disrupted by technology to identify alternative career pathways, assist educators to identify gaps in their course offerings and support students to communicate the value of their training to employers.

Originality/value

This study builds upon existing applications of machine learning (detecting skills from a single dataset) by using the skills taxonomy to integrate three datasets. This study shows how these complementary, big datasets can be integrated to support greater alignment between the needs and offerings of educators, employers and job seekers.

Details

The International Journal of Information and Learning Technology, vol. 40 no. 4
Type: Research Article
ISSN: 2056-4880

Keywords

Article
Publication date: 17 March 2023

Abir Hichri

This paper aims to investigate the effect of audit quality and environmental auditing on integrated reporting and the effect of environmental auditing on audit quality.

Abstract

Purpose

This paper aims to investigate the effect of audit quality and environmental auditing on integrated reporting and the effect of environmental auditing on audit quality.

Design/methodology/approach

Data was collected from a sample of 300 international companies during the period 2010–2019. The author collected the data from the Thomson Reuters Eikon database, sustainability reports and annual reports. A multiple regression analysis was performed to test the hypotheses.

Findings

The finding of this study confirms a positive and significant relationship between audit quality and integrated reporting. It is also found that environmental auditing has a positive and significant effect on integrated reporting. Thus, this study found a positive and significant relationship between environmental auditing and audit quality.

Practical implications

The findings in this paper identify strategies for improving integrated reporting as a crucial element in the processing of financial and nonfinancial information, to help managers and investors and shareholders take a long-term perspective. Therefore, the results encourage companies to invest in economic, environmental and social aspects. This enables accounting professionals, stock exchange authorities and users of environmental and social information to be aware of the factors associated with environmental reporting, to improve the efficiency of those producing the audit service.

Originality/value

The originality of this study lies in its consideration of a particular aspect of auditing, namely, environmental auditing. However, despite the large body of research on auditing and integrated reporting, to the best of the author’s knowledge, this is the first study to examine the relationship between environmental auditing and integrated reporting. Furthermore, in this research, the author has emphasized the importance of the role played by environmental auditing on audit quality. This design has been neglected in previous studies. Finally, the choice of the field of investigation for the reliability of the data used and the generalization of the results obtained, enables us to make important contributions to the user of the information.

Details

European Business Review, vol. 35 no. 3
Type: Research Article
ISSN: 0955-534X

Keywords

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