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Given the tumultuous history of policing in South Africa, the historic relationship between the police and the public, and the continuous rising crime rates, it is perplexing that little quantitative research has been conducted on legitimacy and the SAPS. The current study assesses public confidence in police in South Africa by analyzing data from a more than three-decade-old public opinion survey. The purpose of this paper is twofold: first, to examine changes in public confidence since 1981; and second, to determine factors that cause variations in confidence during a given period.

To achieve the objectives, the authors analyzed longitudinal data collected from 1981 to 2014 as part of the world Value Survey program. ANOVA and multivariate regression analyses were conducted.

Findings indicate that confidence in SAPS was highest during the period immediately after apartheid and then dwindled from 1999 onwards. Moreover, race, happiness and education have historically influenced public confidence in the police.

These findings provide information that could be useful for transforming the SAPS, especially in developing viable strategies to strengthen the police’s relationship with citizens. Additionally, the manuscript provides an original contribution to the study of public attitudes toward the police and police legitimacy, especially in a non-western society.

The purpose of this paper is to examine the similarities and differences in police officers’ attitudes toward citizens between China and Ghana, and explore the extent to which officers’ perceptions of citizens influence their effectiveness and behavior.

In total, 271 Chinese police officers were surveyed representing those attending in-service training program at a national police university in China in 2014, and a random sample of 145 Ghanaian police officers was surveyed in 2013, representing those from five police districts in the Accra region of Ghana Police service.

Results revealed significant perceptual variations across the two countries. While Ghanaian officers were found to have more favorable perceptions of citizens’ cooperation and recognition, Chinese officers reported greater levels of citizens’ compliance and disrespectfulness. Moreover, results indicated significant relationships between officers’ attitudes and their sense of effectiveness and behavior in the two countries.

This study is based on a convenient sample of Chinese police officers, which restricts the generalizability of the results.

Findings offer insights for police administrators to reform the police with a focus on improving police perceptions of citizens.

Although there are a few comparative studies that compare police attitudes toward citizens between developing and developed countries, and between western democracies, there is a profound lack of studies comparing these attitudes between developing/transitional countries. This study is an initial attempt to identify variations in officers’ perceptions of the public between two developing/transitional countries.

The purpose of this paper is to examine the contours of police integrity among Chinese police officers. Specifically, this study explores how Chinese police evaluate integrity based on official policy governing interactions, discipline governing infractions, views of seriousness, and willingness to inform when others engage in misconduct.

In total, 353 police officers were surveyed representing those attending in-service training program at a Chinese police university in May 2015. Questionnaires containing 11 scenarios describing police misbehaviors were distributed to officers during classes.

There was a strong correlation between officers’ perceptions of rule-violation, misconduct seriousness, discipline, and willingness to report. Additionally, preliminary results suggest there exists a code of silence among Chinese officers, and that Chinese officers hold a lenient attitude toward the use of excessive force.

This study utilizes a convenient sample, which restricts the generalizability of the results.

The results indicate the existence of code of silence among Chinese officers and their lenient attitude toward the use of excessive force.

Although there has been a growing body of research examining police integrity in both western democracies and transitional societies, China as the largest developing nation in the world and with a unique police system (falls somewhere between the centralized model and the integrated model) is understudied. This study addresses this gap in previous literature by exploring the contours of police integrity among Chinese police officers.

Scholars have been conducting serious research on the human, organizational, and cultural aspects of mergers and acquisitions (M&A) for 30 years. Yet, over this period, there have only been modest improvements in the M&A success rate. In this chapter, the author examines corporate combinations, describes how human factors contribute to their failure or success, and identifies key research questions whose answers can help to improve the M&A success rate in both financial and human terms. The author proposes research questions for the key phases of a deal, including buying a company and putting companies together. And, reflecting an emerging trend among some frequent acquirers to build an internal competence in M&A execution, the author also proposes research questions for how to accelerate the process of learning from past combinations to better manage future ones.

This article investigated whether the executives' compensation and corporate governance attributes are aligned with stakeholders' demands for higher corporate voluntary disclosures. Moreover, the study also examined the moderating role of the auditor's reputation in the direction of association among executive compensation, corporate governance attributes, and voluntary disclosures.

The study used a sample of S&P BSE index constituents' 90 Indian firms for 2017–2019. The voluntary disclosure scores were fetched from the India Disclosure Index Report published by FTI Consulting. This analysis was carried out in two parts by applying four panel-data regression models in the agency and signalling theories framework. First, the study examined the association between executive compensation, board strength, composition, gender diversity, and voluntary disclosures. Second, the article investigated the moderating role of the “Big 4” in the direction of association among executive compensation, corporate governance attributes, and voluntary disclosures.

The willingness of executives to share private information with stakeholders depends on the compensation they receive from their employer. The higher compensation paid to executives leads to a higher “tone from the top,” which is better aligned with stakeholder interests. Further, the research also found that bigger board sizes, a higher proportion of independent and woman directors (indicators of good governance), and an auditor's reputation are associated with increased voluntary disclosure.

The findings showed that the executives' compensation and corporate governance attributes are aligned with stakeholders' demand for higher voluntary information from firms. Moreover, the study also found that the “Big 4” play a moderating role in this direction. The choice of a reputed auditor indicates the firms' long-term positive future perspectives, which strengthens investor confidence in the financial market.

The study suggests that fair executive compensation can address the agency problem.

This research furnishes managers and different stakeholders with significant implications of executives' compensation, corporate governance, and auditor's reputation in the best interests of a firm through reducing potential risks of information asymmetry.

This paper aims to examine the relationship between earnings quality and corporate cash holdings in an emerging economy. Existing literature posits that earnings quality is a result of information asymmetry and firms with lower earnings quality increases cash holdings, to shield the firm from future uncertainties. In this paper, the authors propose a ‘private benefits hypothesis’, which suggests that lower earnings quality is an indicator of opportunism and expropriation of resources in the firm, through tunneling or excessive executive compensations. As a result, firms with lower earnings quality increase cash holdings in their control, to increase their private benefits and to avoid the scrutiny of the external stakeholders. The authors further examine the monitoring role played by institutional investors on cash holdings, with varying degrees of earnings quality.

This study uses an unbalanced panel data sourced from Prowessdx, from 2000 to 2019. The analysis employs 20,231 firm-year observations from 2,421 firms. Earnings quality is calculated following Dechow and Dichev (2002).

Empirical analysis confirms that the firms with higher earnings quality reduce cash. Further, institutional investors reduce the cash holdings in firms with higher earnings quality. Institutional investors effectively reduce the cash only in firms with at least 10% of equity shareholding. The results are robust to alternative measures of earnings quality and endogeneity concerns.

This study diverges from the information asymmetry hypothesis in the existing literature on earnings quality and cash holdings and highlights the underlying private benefits hypothesis, that will impact cash holdings. Next, the 10% institutional shareholding is important in the Indian context as it represents the minimum threshold at which block holders can request extraordinary general meetings (Section 100 of the Companies Act 2013) or the involvement of the National Company Law Tribunal (NCLT) (Section 213 of the Companies Act 2013). This study highlights that unlike in Anglo-Saxon economies, institutional investors or other minority shareholders are empowered by the Companies Act 2013 to play a vital role in corporate governance with a mere 10% equity.

This study investigates how education, scientific output, and the internet complement mobile phone penetration to affect technology commodity exports in sub-Saharan Africa for the period 2000–2012. The empirical evidence is based on a generalized method of moments. The following main findings are established. The internet complements the mobile phone to boost technology goods exports and technology service exports. In addition, positive marginal effects are apparent in the roles of educational quality and scientific output on technology goods exports and technology service exports, respectively, while negative marginal impacts are apparent in the roles of scientific output and educational quality on technology goods exports and technology service exports, respectively. Practical and theoretical implications are discussed.

This study examines the association between the use of a package of contemporary and a package of traditional management accounting practices with organizational change and organizational performance.

Data were collected based on a mail survey distributed to a sample of 740 public sector organizations.

The findings indicate that while the prevalence of traditional practices is still dominant, such practices were not associated with organizational change or performance. Rather, those organizations that use contemporary management accounting practices to a greater extent experienced greater change and stronger performance.

The findings suggest that contemporary management accounting practices can assist public sector practitioners in improving performance and promoting organizational change.

The study provides an empirical insight into the use and effectiveness of management accounting practices in the public sector. The study provides the first empirical analysis of the effect of using a package of management accounting practices in the public sector.

The purpose of this study is to examine whether voluntary disclosure (VD) and corporate governance (CG) are substitutes or complements to each other in improving firms’ value in a non-Anglo-Saxon setting, namely, France.

This study uses a sample of 990 listed firms in France from 2010 to 2020 to test the theoretical predictions. A random effect regression and two-stage least squares estimators are used to test the relationships. The results are largely robust across a number of econometric models that take into account diverse kinds of endogeneities.

This study reveals that VD and CG are positively associated with firm value. The finding also indicates that VD and CG work together as substitutes rather than as complements. Furthermore, the author’s evidence suggests that ownership structure and CEO characteristics are substitutive with VD in their effect on firm value. This evidence is consistent with the view that VD can add value to the firm but only under a number of conditions.

The results shed further light on how a firm could improve its value among stakeholders by designing VD and CG practices effectively. Specifically, as VD generally acts as a substitute to CG, to accomplish their optimal economic outcomes, firms need to be discerning in executing VD and governance practices. In addition, firms have strategic flexibility in constructing VD and governance practices contingent on their own settings. Policymakers, investors and managers could use these results to examine CG and VD practices in France following the implementation of new regulations.

This study extends and contributes to the mixed or equivocal evidence of the relationships between VD, CG mechanisms and firm value. It contributes to the extant literature by first providing additional evidence, which suggests value-increasing effects of better-governed and more transparent firms. Second, this study reconciles extant disparate results by suggesting that VD can substitute CG in improving firm value. These findings have profound implications for policymakers, investors and firm’s managers.