Search results

The purpose of this study is to investigate whether negative reports by state-controlled media affect firms’ CSR performance. Negative reports by state-controlled media indicate the signals of deteriorating relationships between firms and the government and then generate greater political pressure on firms, which may force firms to engage in more CSR activities. This study first examines the influence of negative reports by state-controlled media on CSR performance. Then, we further figure out whether the degree of dependence on the government exhibits an impact on the relationship between negative reports by state-controlled media and firms’ CSR performance.

The sample for this study is based on all Chinese A-listed firms from 2010 to 2020. The study employs CSR scores data released by HEXUN to measure firms’ CSR performance. HEXUN is one of the most professional institutions that sell CSR-related products. Following You et al. (2018) and An et al. (2022), the authors identify the nine most popular media consisting of state-controlled media. The ordinary least squares (OLS) method is adopted for regression, and various robustness tests are conducted including using alternative measures, expanding the regression model and instrumental variable method.

The empirical results show a significant positive relationship between negative reports by state-controlled media and firms’ CSR performance. The cross-sectional analyses indicate that the effect of negative reports by state-controlled media on firms’ CSR performance is stronger for firms with mandatory CSR disclosure requirements, firms with political connections and firms with more severe financial constraints. Furthermore, improved CSR performance resulting from negative reports by state-controlled media indeed helps repair firms’ relationship with the government and thus leads them to attain government benefits, such as more government subsidies and lower tax rates.

This study finds that media reports issued by state-controlled media can be treated as signals of the relationships between firms and the government, which generate political pressure to push firms to take CSR as a strategic management tool to repair their relationships with the government. It helps policymakers and investors more comprehensively understand firms’ incentives behind their improved CSR performance and develop more effective policies. This study focuses on firms’ overall CSR performance. We anticipate that future research can extend the analysis of the impact of negative reports by state-controlled media on specific aspects of CSR investment.

This study illustrates the significantly positive effect of negative reports by state-controlled media in promoting CSR performance. It fills the research gap in studying the role of state-controlled media in CSR, especially for emerging markets. Moreover, the study also contributes to the strand of literature on strategic CSR management.

This chapter provides an overview of Freire's primary approach to how governments control people, why governments dictate what is being taught and why they seek out control over educators. This chapter investigates the similarities Freire found between the most oppressive governments and dictatorships that rules by violence, to how our educational institutions are controlled. The stakes might be entirely different in these scenarios, but he knew the ultimate objective in all these situations was to remove power from the people, give it to a powerful few and ensure the people would never be able to regain control once more. These ideas and suggestions are key moving forward because it provides a baseline to understand how Freire thought about manipulative behaviours, and why tactics used in extremely violent situations can essentially be watered down and used to control people in universities in much the same way.

The purpose of the study is to investigate strategies for enhancing pollution oversight by local governments while reducing government-enterprise collusion (GEC) levels. Additionally, the factors influencing pollution control efforts at incineration plants are explored. Potential approaches to improving them and for effectively reducing waste incineration pollution are suggested.

The authors examined the most effective methods for mitigating incineration-related pollution and preventing collusion and developed a differential game model involving interactions between local governments and incineration plants. The findings of this work have significant policy implications for central governments worldwide seeking to regulate waste incineration practices.

The results indicate that, first, elevating environmental assessment standards can incentivize local governments to improve their oversight efforts. Second, collusion between incineration plants and local governments can be deterred by transferring benefits from the plants to the local government, while increased supervision by the central government and the enforcement of penalties for collusion can also mitigate collusion. Third, both central and local governments can bolster their supervisory and penalty mechanisms for instances of excessive pollution, encouraging incineration plants to invest more in pollution control. Finally, when the central government finds it challenging to detect excessive incineration-related pollution, enhancing rewards and penalties at the local government level can be a viable alternative.

This study stands out by considering the dynamic nature of pollutants. A differential game model is constructed which captures the evolving dynamics between local governments and incineration plants, offering insights regarding the prevention of collusion from a dynamic perspective. The findings may provide a valuable reference for governments as they develop and enforce regulations while motivating incineration plants to actively engage in reducing waste-incineration pollution.

This study explores whether hard regulatory control decreases the level of earnings management in local governments. The implementation of a new regulatory approach by Norwegian authorities provides the opportunity for an empirical study.

The authors adopt a two-stage strategy to investigate the existence of earnings management, using the Jones (1991) and modified Jones (Dechow et al., 1995) models to construct a random-effects model.

The authors test the hypothesis that, given decentralisation of control, there will be an increase in opportunistic financial reporting. This study's findings suggest that this is not the case, thereby indicating that a soft control regime does not diminish discipline in municipalities.

This study has practical implications for policymaking in the public sector. Its findings suggest that municipalities do not engage in more earnings management under a soft regulatory regime. Hence, other authorities should consider adopting a soft regulatory approach to controlling local governments and their financial reporting systems.

This study contributes to a growing body of literature regarding earnings management by local governments. The authors investigate a hypothesis previously untested in the literature by comparing the degree of earnings management under different regulatory control regimes.

This study aimed to examine the adoption of consortium blockchain technology to ensure interoperability for the transparency of budgetary control in Ghanaian local government.

This study is based on the design science research (DSR) observational technique for developing a consortium blockchain budgetary control system for Ghana's local government.

The study resulted in the design of a consortium blockchain monitoring and evaluation system to set up a mechanism to monitor various budget projects, processes and transactions for Ghana's local government. The findings also proved Ghana is ideally positioned to gain an advantage from designed artefacts such as ours, given its digital financial service (DFS) policy. In addition, the evaluation of the designed artefact proves there will be a positive impact on budgetary processes by addressing transparency concerns; however, the success of this concern depends on how the local government organisation embraces the artefact.

The study sheds light on budget monitoring and evaluation tied to peer-to-peer (P2P) participation in the public sector via an advanced administrative digitalised networking and communication algorithm (A Distributed Ledger Technology - blockchain). The difference between the designed artefact and the traditional M&E system is argued. The study is limited by the paradoxes and inefficiencies of the integration of blockchain into the Ghanaian local government but, at the same time, presents a high level of certainty and possibility.

The proposed artefact has presented relevance because it is a new solution to existing concerns like trust, transparency, accountability and compliance, thereby improving local government budget administration.

The study has offered unique and new methods, guidelines and designs for tracking various budget projects and processes beyond the conventional technology-driven approach via DSR, exhibiting a unique solution for solving budget transparency, trust, accountability, compliance and data accessibility concerns.

This study aims to examine the association between related-party transactions (RPT) and tax avoidance. The study further investigates whether government ownership improves scrutiny of tax aggressiveness activities among Taiwanese group companies.

The authors used 16,061 firm-year observations derived from the Taiwan Economic Journal Database (TEJ) from 2005 to 2021. The authors applied GLS fixed-effect regression. Additional tests, such as a difference-in-difference examination, propensity score matching (PSM) analysis and other tests were performed to obtain more robust results.

The results show different consequences between eliminated and non-eliminated RPT toward tax avoidance. RPT enhances tax benefits aligned with the efficient contracting hypothesis. Under varying degrees of government control, this paper empirically reveals that government ownership has a role in mitigating tax avoidance. This implies that government control improves corporate governance by balancing opportunistic and efficiency-based tax avoidance.

This paper provides substantial practical implications since using the strategy of reducing taxes through RPT will result in greater tax savings at the business group level. Therefore, RPT is beneficial for enhancing business efficiency. Furthermore, government control increases corporate governance quality, which could lead to balancing tax aggressiveness activity.

Using a unique setting for RPT reporting in Taiwan, this paper divides RPT into eliminated and non-eliminated RPT. The findings offer significant insight for policymakers, investors and managers regarding the utilization of RPT to enhance efficiency in business groups. Additionally, this paper highlights the role of government control in preserving a harmonious balance in tax planning practices.

Trust is the glue that holds cooperative relationships together and often exists in an asymmetric manner. The purpose of this study is to explore how to mitigate the issue of losses or increased transaction costs caused by opportunistic behavior in a soft environment where trust asymmetry is quite common and difficult to avoid.

This study focuses on examining asymmetric trust between the government and the private sector in public-private partnership (PPP) projects. Drawing upon both project realities and relevant literature, the primary conditional variables influencing asymmetric trust are identified. These variables encompass power perception asymmetry, information asymmetry, interaction behavior, risk perception differences and government-side control. Subsequently, through the use of a survey questionnaire, binary-matched data from both the government and the private sector are collected. The study employs fuzzy-set qualitative comparative analysis (fsQCA) to conduct a configurational analysis, aiming to investigate the causal pathways that trigger asymmetric trust.

No single conditional variable is a necessary condition for the emergence of trust asymmetry. The pathways leading to a high degree of trust asymmetry can be categorized into two types: those dominated by power perception and those involving a combination of multiple factors. Differences in power perception play a crucial role in the occurrence of high trust asymmetry, yet the influence of other conditional variables in triggering trust asymmetry should not be overlooked.

The findings can contribute to advancing the study of trust relationships in the field of Chinese PPP projects. Furthermore, they hold practical value in facilitating the enhancement of trust relationships between the government and the private sector.

By 1901, New Zealand had the first national government-controlled department of tourism in the world. This was the vehicle used to acquire and control tourism assets. In 1954, the hotel assets were consolidated as the Tourist Hotel Corporation of New Zealand (THC). Whilst hotel consolidation was not unique in the world, comparatively little has been written about the establishment of the THC. The following contributes to this ongoing history.

The research used relevant archival records held within the Archives New Zealand. Altogether 195 files were accessed. Information was analyzed and sorted into themes. The following involves one of those themes, conflict.

The establishment of the THC was the result of corporatist ideology based around the need to preserve the importance of tourism to New Zealand. The legislative requirements relating to the management and governance of the THC led to conflict between the THC CEO and the government. Such conflict has been placed within an institutional context. This conflict may have “got in the way” of effective running of the THC.

There is a large volume of data still to be analyzed. Subsequent work on the later years, and demise of the THC could add further context to the overall history of the THC. The extent to which institutionalism was at the root of conflict between the management of the THC and the controlling government department are explored.

Very little has been written about the establishment of the THC. The following contributes to the discussion on the establishment and problems that emerged in the early management of the THC.

This chapter highlights Freire's history and ideologies allow the text to act as in introduction work for those interested in looking at education from a Freireian perspective, and as such it also helps pull together the many aspects of Freire's life and ideas. These points are important because a lot of existing texts and journal articles tend to view Freire from very distinctive perspectives. For example, far and away his most popular text is Pedagogy of the Oppressed, but this chapter explores what he wrote about in the 20 other books and dozens of journal articles he wrote. Freire wrote about oppression in education, but also in government, by race and language, and throughout these explorations is a myriad idea about how oppression works, and why the oppressed let themselves be controlled by a minority. Highlighting these facts is a key starting point to the book.

This study aims to investigate how the village government implements internal control, accountability, transparency and participation in the good governance practice for corruption prevention and detection in Indonesia.

This study is qualitative research by conducting a semi-structured interview with village staff, village consultative council members and auditors.

The findings highlight three major issues contributing to poor governance and the failure to prevent and detect corruption.

The regulator should urgently provide accounting standards, audit standards and internal control regulations for the village to create good governance for eradicating corruption.

This paper is a ground-breaking study that investigates the governance practice in the village as an anchor to solve the chronic corruption problem and offers a new direction of research in the village government.