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The purpose of this study is to examine the nexus between corporate characteristics and timeliness of financial reporting in Saudi Arabia. Specifically, this study investigates the relationship between financial reporting timeliness and both corporate size, profitability, leverage and institutional ownership.

A sample of 67 of nonfinancial companies listed in the Saudi market during the period 2015–2018 was used. Multivariate regression analysis was performed to analyze the relationship between the four corporate characteristics and timeliness of financial reporting.

The findings revealed that financial reporting timeliness is significantly correlated with three of the corporate's characteristics, which are company size, profitability and leverage, while there is no significant effect of institutional ownership on the timeliness of financial reporting.

The findings of this study may not be generalizable to all companies listed in the Saudi market as a result of limiting the study to nonfinancial companies and excluding financial companies from the sample. Future research may explore the determinants of the timeliness of these companies' financial reporting.

Given the significant interest expressed by investors, regulators and researchers in the field of financial reporting timeliness, especially in emerging markets where financial reports are almost the main and only source of information, this study highlights the role that corporate characteristics play in influencing the financial reporting timeliness in Saudi Arabia as one of emerging markets.

Despite the importance of financial reporting timeliness, there are very few studies that have examined this issue in Saudi Arabia. This study contributes to bridging this gap by examining the relationship between the corporate characteristics and the timeliness of financial reports.

Marketing orientation refers to a culture in which organizations strive to create superior value for their customers (and superior performance for the business) by focusing on customer needs and long-term profitability. Some studies have found that firms with a high degree of marketing orientation experience improved performance; others have found mixed or nonsignificant results. The marketing orientation of small businesses has not been thoroughly investigated, however. This study of more than 200 small business CEOs examines the marketing orientation levels of small to medium-sized firms (SMEs) as well as the impact of various internal variables (sales/profit performance, company characteristics, and CEO characteristics) on marketing orientation levels. The results confirm some earlier research on marketing orientation and provide new insights into this important strategic dimension.

The purpose of this paper is to examine and analyze the factors that affect an auditor’s efficiency in completing the audit process proxied by audit report lag. The factors used in this study are selected by looking at the characteristics of the company and the characteristics of an auditor.

Company characteristics were proxied by the audit committee effectiveness, financial condition, accounting complexity and profitability, whereas auditor characteristics were proxied with auditor reputation, audit tenure and auditors industry specialization. Populations of this study were all manufacturing companies listed in Indonesian Stock Exchange in 2014–2016. Based on the purposive sampling method, the number of samples obtained from 231 companies was 77. Multiple linear regression method was used to analyze this study. Hypothesis testing was done by statistical t-test (partial).

The results showed that partially variables of the audit committee effectiveness and profitability had a significant negative effect on audit report lag while the variable financial condition had a significant positive effect on audit report lag. Meanwhile, variables of the accounting complexity, auditor reputation, audit tenure and auditors’ industry specialization did not show significant influence on audit report lag.

This study tests both company’s and auditor’s characteristic on audit report lag that as far as authors know never been tested simultaneously.

The sharing economy (SE) is significantly affecting traditional companies, which have felt a need to adapt their business model. The aim of this study is to identify the different types of adaptation developed by companies within a SE context, and to examine how they relate to their characteristics.

A content analysis involving 149 real-world adaptation cases was carried out, after which a Kruskal–Wallis test and a multiple correspondence analysis were used to explore the relationships between the types of adaptation identified, the business characteristics and the strategic decisions taken for these adaptations.

Through the analyses proposed in the study, the main conclusions suggest that the way companies adapt to SE is related to business characteristics and the strategic decisions taken for these actions, demonstrating throughout the article what types of adaptations are made depending on variables such as sector of activity or business orientation.

This study is the first to examine the variables affecting the decisions among traditional companies in response to the SE. In addition, this work explores the SE from the business point of view, shedding light on the participation in SE by traditional companies.

共享經濟現時正顯著地影響著感到需要改變它們的商業模式的傳統公司。本文旨在確定在共享經濟的背景裡, 公司為適應有關的環境而進行的各種改變; 研究亦擬探討這些改變與公司特徵之間的關係。

研究人員對149個真實世界的改變個案進行內容分析, 繼而進行克拉斯卡 - 瓦立斯檢定 (Kruskal-Wallis test) 和多重應對分析 (Multiple Correspondence Analysis) , 以探究被確定的改變的種類、企業的特徵與採用這些改變的策略性決策之間的關係。

研究人員、透過本研究建議的分析取得結論; 主要的結論似顯示、企業為應對共享經濟所作的改變、與它們的企業特徵和採用哪些行動的策略性決策是有關聯的。整篇論文, 顯示了企業所採用的改變種類、均取決於像活動領域和企業經營理念等的變數。

本研究為首個研究、去探討影響傳統公司回應共享經濟所作的決策的變數。再者, 本研究探究了以商業理念的觀點來考慮的共享經濟, 這使我們更容易理解傳統公司參與共享經濟的課題。

The purpose of this paper is to test the influences of audit committee’s and company’s characteristic on intellectual capital disclosure (ICD) among the LQ45-listed companies in Indonesia Stock Exchange (BEI) between 2013 and 2014.

The paper employed multiple linear regression and saturation sample as the analysis methods.

The findings showed that size of audit committee does not significantly influence ICD; meeting frequency of audit committee positively influences ICD; and company size does not influence ICD positively. On the other hand, profitability does not significantly influence ICD; leverage has negative and significant influence on ICD; and the type of industry does not significantly influence intellectual capital disclosure.

As there are few ICD studies, this research will surely add ICD antecedents to literature.

The purpose of this study is to provide a closer look at being out in the work environment. What are the characteristics that distinguish lesbian women who are out at work from those who are not? What role do companies play with their diversity-related measures?

This paper investigates characteristics that distinguish lesbian women who were out at work and analyzes the use of various sexual identity management strategies in relation to specific reference groups within a company. Furthermore, the method of multiple correspondence analysis is used to visually map the associations between company-specific characteristics and being out.

Results show that being out in the work environment is subject to a complex interplay of several factors, from personal resources to the diversity-friendliness of the company. A company’s lesbian, gay, bisexual, transgender, and intersexual (LGBTI)-related measures, such as in-house LGBTI networks or diversity workshops, can not only promote the coming out of lesbian employees, and thereby help to increase their overall satisfaction with life, but can also reduce their experiences of discrimination.

In this paper, the method of multiple correspondence analysis is used to examine the relationships between several diversity-related measures of the company and being out at the workplace. A visualization of these relationships in a two-dimensional space allows a more comprehensive view of these features and their possible effect on being out at the workplace.

The purpose of this study is to extend the knowledge on sustainable organisational learning (OL) in sustainable companies.

Sustainability is examined from an OL perspective and was based on Edward’s integral cycle of learning. An in-depth analysis of the literature was carried out, and a list of OL characteristics, such as openness to new ideas and participative policymaking, were compiled. To identify which OL characteristics are used for sustainability, a multiple-case study was designed for sustainable companies operating in the food and beverage industry.

This study found a wide variety of sustainable practices, such as experimentation and information-sharing systems, related to learning processes, and learning leadership appears to be the least developed dimension. It was also found that sustainable companies learn through social rather than reflective learning, in relationships with internal and external stakeholders, and by concrete actions to implement environmental and social impacts.

This study is one of a few that explore sustainable OL and contributes to categorising OL characteristics that sustainable companies use to facilitate and support sustainability in the mid–long term.

This paper studies the impact of certain characteristics of companies to training programs in the Industry 4.0 (I4.0) context. Partial objective is to rank the main human barriers companies have to overcome so that they can digitalize.

To accomplish the objectives, a closed-ended questionnaire was sent to Slovak and Italian companies and analyzed using statistical nonparametric tests. The partial objective was achieved using the so-called Henry-Garrett’s ranking method.

Results show the significance impact of companies’ characteristics such as foreign participation and company dimension on training practices whereas economic situation (financial health) seems not to influence it.

The study may lack generalizability as only 102 answers were collected. Perhaps, the outcome would be different with another sample from other countries. Moreover, using closed-ended questions, certain features may not have been covered.

Companies should always guarantee training for the resulted benefits. It is fundamental for organizations to find a time gap, resources and professionals who can teach these programs. Even when companies are incurring financial problems they should do so since human capital development can increase their competitiveness. The most critical barriers should be carefully addressed by companies. Training can help to overcome I4.0 barriers related to Human Resources (HR) and contribute to its growth.

This paper gives insights of the impact of certain characteristics of companies to the training programs. Because past research has limited their analysis on the identification of barrier, its novelty lies in the attempt to rank the most significant barriers among those detected by other authors in previous research.

The theory of complex adaptive systems (CASs) represents an interesting perspective to study the characteristics of circular supply chains (CSCs). In this regard, the current literature lacks evidence regarding coordination and integration mechanisms, characteristics of the environment and emerging system properties of CSCs. This paper aims to fill this gap and focuses on how and why companies design (i.e. configure and coordinate) their CSCs and what value these design choices help to create across different industries.

The authors use a multiple case study approach and analyze data collected from a sample of five sustainable start-ups operating in the fashion and construction industries in Italy to better understand how these companies design (i.e. configure and coordinate) their CSCs.

Results reveal that in the two industries under investigation, the design of CSCs built around open and closed–loop logic is triggered by the intention to solve a negative sustainability impact. The sustainability impact determines whether the value is restored within the same supply chain, in another, or inside or outside the same industry. Interestingly, start-ups appear to coordinate other CSC actors with three leading roles: (1) orchestrator, (2) integrated orchestrator and (3) circular manufacturer. The coordination role of the start-ups differs in each supply chain configuration based on the level of vertical integration of manufacturing activities.

From a theoretical perspective, the authors' results expand previous supply chain management (SCM) literature by presenting an empirical analysis of the configuration and coordination of CSCs, and discussing the drivers for creating such circularity from a CAS perspective. From a managerial perspective, the authors offer a practical experience to entrepreneurs on how to transform circular and sustainable business model aspirations into CSC practices.

The objective of the present study is to examine the impact of corporate characteristics on human resource disclosures in Indian corporate sector.

The study investigates the annual reports of 336 Indian listed companies of NSE-500 Index. The data are collected for the latest time period which contains eight years (FY 2012–13 to 2019–2020). The data of independent variables (company characteristics) have collected from annual reports and CMIE ProwessIQ Database of the Indian listed companies. The data of human resource dissclosure index (HRDI) is collected form annual reports using content analysis approach. For analysis purpose, descriptive statistics, Pearson's correlation matrix, Two-way Least Square Dummy Variable (LSDV) regression model have been used.

The outcomes show that net sales, market capitalisation, ROTA, return on equity, quick ratio, PAR have significant positive and age, profit after tax, current ratio have significant negative effect on HRDI. On the contrary, debt-equity ratio, earnings per share, type of auditor, listing status have insignificant positive and net fixed assets, promoter's holding have insignificant negative effect on HR disclosures of the selected Indian listed companies.

The HRDI constructed in the present study helps the Institute of Chartered Accountants of India (ICAI) and other regulatory bodies to make some standards regarding voluntary HR disclosure practices in Indian corporate sector.