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Article
Publication date: 29 June 2023

Praveen Kumar

This article investigated whether the executives' compensation and corporate governance attributes are aligned with stakeholders' demands for higher corporate voluntary…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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.

Practical implications

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

Originality/value

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.

Details

Journal of Applied Accounting Research, vol. 25 no. 2
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 4 January 2024

Vítor Costa, Samuel Monteiro, Ana Isabel Cunha, Henrique Pereira and Graça Esgalhado

The purpose of this study is to systematically review the recent empirical literature on job stress and burnout among prison staff with a focus on predictors, outcomes of stress…

Abstract

Purpose

The purpose of this study is to systematically review the recent empirical literature on job stress and burnout among prison staff with a focus on predictors, outcomes of stress and burnout and the mediating role that stress and burnout can play between its predictors and outcomes.

Design/methodology/approach

The authors followed systematic literature review (SLR) protocols for the social sciences, and searches were done on two large research databases: SCOPUS and Web of Science. Articles included in the study were from January 2015 to March 2020. After the screening and eligibility processes, 48 articles met the inclusion/exclusion criteria, and 33 articles were included in the full-text qualitative analysis.

Findings

Characteristics of the samples, main authors and journals and measures used to assess stress and burnout are presented, showing that most research was done in the USA, with cross-sectional studies using similar measures of stress and burnout. Results from the qualitative analysis were organised around the main research questions. Most studies explored the antecedents of stress and burnout in the context of the job demands – resources model. Common predictors that consistently increase stress and burnout among different samples include perceived dangerousness of the job and work–family conflict. Participation in decision-making and social support consistently decrease job stress.

Originality/value

This paper presents a SLR on stress and burnout among prison officers in a pre-COVID-19 pandemic era, providing an important picture of the published scientific research on the topic as well as implications for theory and practice.

Details

Journal of Criminal Psychology, vol. 14 no. 2
Type: Research Article
ISSN: 2009-3829

Keywords

Content available
Article
Publication date: 14 August 2023

Christiana Osei Bonsu, Chelsea Liu and Alfred Yawson

The role of chief executive officer (CEO) personal characteristics in shaping corporate policies has attracted increasing academic attention in the past two decades. In this…

Abstract

Purpose

The role of chief executive officer (CEO) personal characteristics in shaping corporate policies has attracted increasing academic attention in the past two decades. In this review, the authors synthesize extant research on CEO attributes by reviewing 232 articles published in 29 journals from the accounting, finance and management literature. This review provides an overview of existing findings, highlights current trends and interdisciplinary differences in research approaches and identifies potential avenues for future research.

Design/methodology/approach

To review the literature on CEO attributes, the authors manually collected peer-reviewed articles in accounting, finance and management journals from 2000 to 2021. The authors conducted in-depth analysis of each paper and manually recorded the theories, data sources, country of study, study period, measures of CEO attributes and dependent variables. This procedure helped the authors group the selected articles into themes and sub-themes. The authors compared the findings in various disciplines and provided direction for future research.

Findings

The authors highlight the role of CEO personal attributes in influencing corporate decision-making and firm outcomes. The authors categorize studies of CEO traits into three main research themes: (1) demographic attributes and experience (including age, gender, culture, experience, education); (2) CEO interactions with others (social and political networks) and (3) underlying attributes (including personality, values and ideology). The evidence shows that CEO characteristics significantly affect a wide range of specific corporate policies that serve as mechanisms through which individual CEOs determine firm success and performance.

Practical implications

CEO selection is one of the most crucial decisions made by corporations. The study findings provide valuable insights to corporate executives, boards, investors and practitioners into how CEOs’ personal characteristics can impact future firm decisions and outcomes that can, in turn, inform the high-stake process of CEO recruitment and selection. The study findings have significant practical implications for corporations, such as contributing to executive training programs, to assist executives and directors attain a greater level of self-awareness.

Originality/value

Building on the theoretical foundation of upper echelons theory, the authors offer an integrated theoretical framework to consolidate existing empirical research on the impacts of CEO personal attributes on firm outcomes across accounting and finance (A&F) and management literature. The study findings provide a roadmap for scholars to bridge the interdisciplinary divide between A&F and management research. The authors advocate a more holistic and multifaceted approach to examining CEOs, each of whom embodies a myriad of personal characteristics that comprise their unique identity. The study findings encourage future researchers to expand the investigation of the boundary conditions that magnify or moderate the impacts of CEO idiosyncrasies.

Article
Publication date: 16 September 2022

Daniel Bernardo Ribeiro, Aparecido dos Reis Coutinho, Walter Cardoso Satyro, Fernando Celso de Campos, Carlos Roberto Camello Lima, José Celso Contador and Rodrigo Franco Gonçalves

Construction industry (CI) has great prominence for the world economy, and it is expected that, with the use of the innovative technologies and approaches of Industry 4.0 (I4.0)…

Abstract

Purpose

Construction industry (CI) has great prominence for the world economy, and it is expected that, with the use of the innovative technologies and approaches of Industry 4.0 (I4.0), the new industrial paradigm, construction can reach higher levels of productivity. This study aims to develop a model (readiness model) to assess the level of use of I4.0 technologies by the construction sector in Brazil and its most relevant applications.

Design/methodology/approach

The methodology used was bibliographic research, design-science research and a survey to validate the model, carried out with 162 companies, considered among the main ones in the sector in Brazil. The literature review revealed 13 technologies of I4.0 applied to construction; hence, the views of industry experts were based on these technologies.

Findings

The Digital Advancement Within CoNstruction (DAWN) readiness model was proposed, showing that among the 13 evaluated technologies of I4.0 and their applications, the Brazilian construction companies had a low level of utilization; both high and middle-income companies presented this low level of use; some technologies with a greater number of scientific publications were less used in practice in the Brazilian construction.

Originality/value

The originality and theoretical contribution are to present a readiness model to assess the level of use of I4.0 technologies and their most relevant applications in the CI in countries with an economy similar to Brazil’s, making it possible to measure the level of adoption of these technologies.

Details

Construction Innovation , vol. 24 no. 2
Type: Research Article
ISSN: 1471-4175

Keywords

Article
Publication date: 30 May 2023

R.V. ShabbirHusain, Atul Arun Pathak, Shabana Chandrasekaran and Balamurugan Annamalai

This study aims to explore the role of the linguistic style used in the brand-posted social media content on consumer engagement in the Fintech domain.

Abstract

Purpose

This study aims to explore the role of the linguistic style used in the brand-posted social media content on consumer engagement in the Fintech domain.

Design/methodology/approach

A total of 3,286 tweets (registering nearly 1.35 million impressions) published by 10 leading Fintech unicorns in India were extracted using the Twitter API. The Linguistic Inquiry and Word Count (LIWC) dictionary was used to analyse the linguistic characteristics of the shared tweets. Negative Binomial Regression (NBR) was used for testing the hypotheses.

Findings

This study finds that using drive words and cognitive language increases consumer engagement with Fintech messages via the central route of information processing. Further, affective words and conversational language drive consumer engagement through the peripheral route of information processing.

Research limitations/implications

The study extends the literature on brand engagement by unveiling the effect of linguistic features used to design social media messages.

Practical implications

The study provides guidance to social media marketers of Fintech brands regarding what content strategies best enhance consumer engagement. The linguistic style to improve online consumer engagement (OCE) is detailed.

Originality/value

The study’s findings contribute to the growing stream of Fintech literature by exploring the role of linguistic style on consumer engagement in social media communication. The study’s findings indicate the relevance of the dual processing mechanism of elaboration likelihood model (ELM) as an explanatory theory for evaluating consumer engagement with messages posted by Fintech brands.

Details

International Journal of Bank Marketing, vol. 42 no. 2
Type: Research Article
ISSN: 0265-2323

Keywords

Article
Publication date: 22 March 2024

Muhammad Junaid, Kiane Goudarzi, Muhammad Faisal Rasheed and Gilles N’Goala

Contrary to want-based services, customer participation has got lesser attention in high-credence services like health care. Customer participation for patients with chronic…

Abstract

Purpose

Contrary to want-based services, customer participation has got lesser attention in high-credence services like health care. Customer participation for patients with chronic illnesses could be life-threatening and goes beyond the service organization’s physical environment. Realizing the importance of transformative service research in health-care services, this study aims to propose and validate the conceptualization of customer participation for patients with chronic illnesses.

Design/methodology/approach

The study uses sequential exploratory research design with mixed method research. The first phase is a qualitative exploration of the nature and meaning of customer participation by synthesizing theory and insights from semi-structured interviews (N = 75) with doctors, patients and paramedical staff. Next, survey data (N = 690) of patients with chronic illnesses is used to validate the proposed conceptualization. Finally, nomological validity was also tested on an additional survey data set (N = 362) using SEM and FsQCA.

Findings

The findings reveal that health-care customer participation is a three-dimensional behavioral construct in which a customer can participate by sharing information, involving in decision-making and ensuring compliance. The study also demonstrates that customer participation is a critical driver of satisfaction with life and perceived control on illness.

Practical implications

The research provides policy guidelines for owners and operators of health-care organizations in developing frameworks for collecting participation data, which can be used in strategies for seeking customer participation.

Originality/value

The research conceptualizes and validates “customer participation” as a multidimensional higher-order construct for patients with chronic illnesses, rarely focused in services marketing and management research on health care.

Details

Journal of Services Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0887-6045

Keywords

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