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Publication date: 4 December 2023

Diane M. Holben and Perry A. Zirkel

According to national surveys, every year approximately 20% of school-age students report bullying victimization. The risk of victimization is even higher for students with…

Abstract

According to national surveys, every year approximately 20% of school-age students report bullying victimization. The risk of victimization is even higher for students with disabilities, particularly those whose disabilities are characterized by social–emotional or behavioral traits. To address public concern over bullying, states passed anti-bullying laws and schools implemented bullying prevention programs, with little effect on the frequency of bullying. Consequently, parents of students with disabilities increasingly filed lawsuits to address the harm caused by bullying. Previous research established an increasing trajectory for the frequency of these lawsuits, although the outcomes remained largely favorable to the district defendants. To determine whether these trends continue, this study examined bullying-related court decisions over a 2.5 year period to determine the frequency of cases and claim basis rulings, the representation of disability categories among student plaintiffs, and the outcomes distribution for the claim rulings and cases. The findings noted a continued increasing trajectory for the frequency of cases with an overrepresentation of plaintiffs with ADHD, mental health diagnoses, and autism. Most commonly cited legal bases were Section 504/ADA and negligence, with the overall outcomes distribution more parent plaintiff-favorable than the previous research. To prevent potential liability, educators should strengthen efforts to both comply with reporting and investigation requirements as well as establishing a school culture that accepts differences among students.

Open Access
Article
Publication date: 20 March 2023

Sarah Chehade and David Procházka

The paper aims to provide empirical evidence of the impact of IFRS adoption on the value relevance of accounting information in the emerging market of Saudi Arabia.

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Abstract

Purpose

The paper aims to provide empirical evidence of the impact of IFRS adoption on the value relevance of accounting information in the emerging market of Saudi Arabia.

Design/methodology/approach

The sample consists of 98 non-financial listed firms operating in Saudi Arabia from 2014 to 2019, representing the years before and after IFRS adoption. The authors apply basic and extended price models to examine the value relevance of select accounting figures.

Findings

The authors findings provide evidence that accounting information is, generally, value relevant to the Saudi Arabian capital market. However, mixed results exist for particular accounting variables. Both earnings and cash flows are value-relevant in the period before and after IFRS adoption; equity is only relevant in the post-adoption period. Furthermore, IFRS adoption also increases the explanatory power of earnings. An increase in the value relevance of earnings and equity hurts the value relevance of cash flows. The effects are moderated by leverage and dividend policy.

Originality/value

The authors contribute to the ongoing discussion of the economic effects of IFRS adoption in emerging markets. The empirical findings show that initial concerns about IFRS adoption, as reflected by the negative coefficient within the regression analysis, are mitigated once the usefulness of the individual accounting variables published in financial statements is investigated.

Details

Journal of Accounting in Emerging Economies, vol. 14 no. 1
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 8 January 2024

Ali Shaddady and Faisal Alnori

The purpose of this paper is to investigate whether banks’ environmental, social and governance (ESG) initiatives increase or decrease banks’ efficiency.

Abstract

Purpose

The purpose of this paper is to investigate whether banks’ environmental, social and governance (ESG) initiatives increase or decrease banks’ efficiency.

Design/methodology/approach

The sample used includes all listed banks in Saudi Arabia over the years 2016–2021. The authors performed different methods, including data envelopment analysis (DEA), ordinary least squares (OLS) and quantile regressions.

Findings

The OLS regression results show a negative linkage between ESG and banks’ efficiency. Further, the quantile regression analysis indicates that the ESG effect on banks' efficiency is negative across different quantiles. However, the DEA method shows that the DEA-generated scores for Banks’ efficiency are higher for ESG-adjusted scores in comparison to efficiency scores without incorporating ESG. Further, the comparison of the DEA-generated efficiency scores, over the sample period, of adjusted ESG banks still suffers from decreasing in their efficiency over the years. Concerning existing theory, the results are consistent with the stakeholders and the resource-based theories postulating that banks' ESG practices are ethical commitments and enable firms to gain competitive advantage and increase their reputation among stakeholders.

Practical implications

The findings of this study offer important implications for regulators and bankers. Policymakers and bank regulators should make collective efforts to encourage financial institutions to adopt green finance initiatives to create an efficient financial system capable of counteracting risks from the external environment and stimulating economic growth. Banks’ managers should be aware that ESG initiatives serve society and the environment and offer a positive influence on banks’ efficiency.

Originality/value

To the best of the authors’ knowledge, this is the first study to explore the influence of ESG activities on banks' efficiency using DEA for banks in Saudi Arabia.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. 17 no. 2
Type: Research Article
ISSN: 1753-8394

Keywords

Article
Publication date: 6 April 2012

Rachel Fyson and Deborah Kitson

This paper seeks to report some of the findings from an evaluation of adult safeguarding in one English local authority. The evaluation was commissioned in the context of concern…

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Abstract

Purpose

This paper seeks to report some of the findings from an evaluation of adult safeguarding in one English local authority. The evaluation was commissioned in the context of concern regarding the number of safeguarding investigations that resulted in inconclusive outcomes.

Design/methodology/approach

All adult social care teams in the local authority were asked to complete a short pro forma about the five most recent adult safeguarding alerts that they had managed to completion. Data collected included: characteristics of the alleged victim and alleged perpetrator; details of the professionals involved; whether or not a safeguarding plan meeting/case conference was held; and the outcome of any investigation. Respondents were also asked to comment on factors that they perceived to have helped or hindered the investigation.

Findings

Findings suggest that a significant number of variables influence the likelihood of cases resulting in a conclusive outcome. These variables included not only the characteristics of alleged victims, but also elements of safeguarding practice – including inter‐agency co‐operation, social workers' pre‐existing knowledge of the alleged victim, and the convening of safeguarding plan meetings. A failure to actively involve alleged victims in the safeguarding process was also noted.

Research limitations/implications

This is a relatively small sample from a single local authority.

Originality/value

This is the first study to provide qualitative evidence about the factors which influence the success or otherwise of adult safeguarding practice. The findings are likely to be of value to professionals working in adult safeguarding who are seeking to understand “what works” in managing investigations following safeguarding alerts.

Details

The Journal of Adult Protection, vol. 14 no. 2
Type: Research Article
ISSN: 1466-8203

Keywords

Open Access
Article
Publication date: 8 April 2022

Alexander Braun, Arleta Anna Franczukowska, Irina Teufl and Eva Krczal

There is growing interest in the economic impact of workplace physical activity interventions, but the evidence is still lacking — especially in Europe. Although, some evidence on…

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Abstract

Purpose

There is growing interest in the economic impact of workplace physical activity interventions, but the evidence is still lacking — especially in Europe. Although, some evidence on the return on investment (ROI) is found in literature, the included studies may not be applicable to the Europe situation. Therefore, the objective of this study was to review current evidence on the economic impact of workplace physical activity interventions in European countries.

Design/methodology/approach

A systematic review on the economic impact of worksite health promotion programs aiming at increasing physical activity was conducted. Five electronic databases (MEDLINE (Ovid), MEDLINE (PubMed), EMBASE, NHS-EED and Emerald Insights) were searched for relevant studies published between 2000 and 2020.

Findings

A total of 953 abstracts were screened, and 28 were reviewed, 11 of which met all inclusion criteria. The studies varied substantially in sample size, intervention type, duration and frequency of follow-up measurements, valuation methods and assessed economic outcomes. There is inconclusive evidence for decreasing absenteeism, positive net benefit (NB) and positive ROI. No evidence was found to indicate an effect on self-assessed productivity or job satisfaction.

Originality/value

This study is the first try to take the different working conditions from Europe into consideration. The authors found that working conditions could have some impact on the valuation of absenteeism costs and thereof on the ROI. Further, this study provides insight into how to deploy effective and efficient workplace physical activity interventions, based on a standardized and validated methodology and program scope.

Details

International Journal of Workplace Health Management, vol. 15 no. 4
Type: Research Article
ISSN: 1753-8351

Keywords

Expert briefing
Publication date: 5 April 2019

Six of 29 gubernatorial contests were re-run on March 29 after the Independent National Electoral Commission (INEC) declared the results of their March 9 polls inconclusive. While…

Details

DOI: 10.1108/OXAN-DB243046

ISSN: 2633-304X

Keywords

Geographic
Topical
Article
Publication date: 23 March 2022

Baobao Song and Chuqing Dong

This study aims to crystallize the research landscape of corporate social responsibility (CSR) authenticity by systematically analyzing CSR scholarships published in peer-reviewed…

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Abstract

Purpose

This study aims to crystallize the research landscape of corporate social responsibility (CSR) authenticity by systematically analyzing CSR scholarships published in peer-reviewed journals from 2007 to 2021.

Design/methodology/approach

Quantitative content analysis was used to systematically analyze 52 peer-reviewed articles on CSR authenticity. In particular, this study coded the conceptualizations and operationalizations of CSR authenticity, research contexts, applied theoretical frameworks and constructs associated with authenticity in the CSR scholarships.

Findings

This study’s analysis revealed that CSR authenticity is a multifaceted and multidimensional concept researched in various contexts. Yet, it still lacks clear and consistent conceptualization and theorization. Methodologically, qualitative and quantitative methods have equally contributed to the investigation of CSR authenticity. However, scale development and validation still need to improve.

Research limitations/implications

The sample of this research is limited by the searching method and language restriction. This research contributes to CSR scholarships by describing the growing landscape of CSR authenticity research, identifying key research gaps and offering suggestions for future research.

Practical implications

Practitioners can use the findings as references to develop more authentic CSR activities.

Originality/value

This study is an early attempt to examine the research on CSR authenticity, which has been inconclusive and disorganized, despite the rapid growth of publications in recent years.

Details

Social Responsibility Journal, vol. 19 no. 3
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 4 October 2021

Mung Khie Tsen, Manli Gu, Chee Meng Tan and See Kwong Goh

More companies embrace flexible work arrangements (FWA) as one of their employee retention strategies, yet its effectiveness is not consistent. Generally, past researchers use the…

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Abstract

Purpose

More companies embrace flexible work arrangements (FWA) as one of their employee retention strategies, yet its effectiveness is not consistent. Generally, past researchers use the social exchange theory to explain how FWA lowers turnover intention, while the rest adopts the border theory to justify why FWA can be ineffective. Here, the authors compare the competing theories for the first time to differentiate the theoretical reasoning of three forms of FWA (flex time, flex leave and homeworking). Two mediators (organisational commitment and work−family conflicts) are chosen to represent the mechanism of each theory.

Design/methodology/approach

The authors employ the latest wave of the International Social Survey Program (ISSP) Work Orientation Module from 2015. Based on nationally representative data from 35 nations and 17,604 participants, the authors employed simple mediation and parallel double-mediation models via bootstrapping procedures to investigate the theoretical reasoning behind each FWA.

Findings

The results indicate that organisational commitment and work−family conflicts as significant mediators in all models, supporting both theories. The authors first tested each mediator in separated models. In models concerning the social exchange theory, all FWA lead to increased organisational commitment before lowering turnover intention, implying the beneficial outcomes of FWA. However, findings also support the border theory's perspective where flex time and homeworking increase turnover intention through heightened work−family conflicts. The parallel double-mediation further suggests that all three FWA forms have their unique theoretical framework, impacting turnover intention differently.

Originality/value

Both the social exchange theory and border theory are well-developed theories but grounded on different theoretical reasoning. This is the first paper that compares both theoretical perspectives in the context of FWA. It offers a new perspective in explaining the inconclusive effectiveness of FWA and provides future researchers a more integrated interpretation and prediction of FWA's impact on turnover intention.

Details

International Journal of Sociology and Social Policy, vol. 42 no. 11-12
Type: Research Article
ISSN: 0144-333X

Keywords

Article
Publication date: 6 November 2018

Samantha L. Jordan, Wayne A. Hochwarter, Gerald R. Ferris and Aqsa Ejaz

The purpose of this paper is to test the interactive effects of grit (e.g. supervisor and employee) and politics perceptions on relevant work outcomes. Specifically, the authors…

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Abstract

Purpose

The purpose of this paper is to test the interactive effects of grit (e.g. supervisor and employee) and politics perceptions on relevant work outcomes. Specifically, the authors hypothesized that supervisor and employee grit would each demonstrate neutralizing effects when examined jointly.

Design/methodology/approach

Three studies (N’s=526, 229, 522) were conducted to test the moderating effect across outcomes, including job satisfaction, turnover intentions, citizenship behavior and work effort. The authors controlled for affectivity and nonlinear main effect terms in Studies 2 and 3 following prior discussion.

Findings

Findings across studies demonstrated a unique pattern differentiating between grit sources (i.e. employee vs supervisor) and outcome characteristic (i.e. attitudinal vs behavioral). In sum, both employee and supervisor grit demonstrated neutralizing effects when operating in politically fraught work settings.

Research limitations/implications

Despite the single source nature of data collections, the authors took steps to minimize potential biasing factors (e.g. time separation, including affectivity). Future research will benefit from multiple sources of data as well as a more expansive view of the grit construct.

Practical implications

Work contexts have grown increasingly more political in recent years primarily as a result of social and motivational factors. Hence, the authors recommend that leaders investigate factors that minimize its potentially malignant effects. Although grit is often challenging to cultivate through interventions, selection and quality of work life programs may be useful in preparing workers to manage this pervasive source of stress.

Originality/value

Despite its practical appeal, grit’s impact in work settings has been under-studied, leading to apparent gaps in science and leadership development. Creative studies, building off the research, will allow grit to maximize its contributions to both scholarship and employee well-being.

Details

Career Development International, vol. 23 no. 6/7
Type: Research Article
ISSN: 1362-0436

Keywords

Article
Publication date: 4 September 2019

Balbir S. Barn

Algorithms are in the mainstream media news on an almost daily basis. Their context is invariably artificial intelligence (AI) and machine learning decision-making. In media…

Abstract

Purpose

Algorithms are in the mainstream media news on an almost daily basis. Their context is invariably artificial intelligence (AI) and machine learning decision-making. In media articles, algorithms are described as powerful, autonomous actors that have a capability of producing actions that have consequences. Despite a tendency for deification, the prevailing critique of algorithms focuses on ethical concerns raised by decisions resulting from algorithmic processing. However, the purpose of this paper is to propose that the ethical concerns discussed are limited in scope and suggest that it is not clear what concerns dominate the debate.

Design/methodology/approach

The paper uses a systematic mapping study approach to review articles appearing in leading UK national papers from the perspective of the ethical concerns over a period of one year. The articles are categorised using a widely cited framework detailing a taxonomy of ethical concerns. The UK context is important because of UK public policy initiatives around AI.

Findings

The research presented in this paper contributes the first systematic mapping study of articles appearing in leading UK national papers from the perspective of widely accepted ethical concerns such as inscrutable evidence, misguided evidence, unfair outcomes and transformative effects.

Originality/value

The research presented in this paper contributes the first systematic mapping study of articles appearing in leading UK national papers from the perspective of the ethical concerns. The UK context is important because of UK public policy initiatives around AI. To review the media content from the perspective of ethical concerns, this paper uses the synthesised conceptual map of ethical concerns developed by Mittelstad et al. Given the dominance of that framework, this paper’s contribution is also an important instantiation and experimental validation of using that conceptual map.

Details

Journal of Information, Communication and Ethics in Society, vol. 18 no. 1
Type: Research Article
ISSN: 1477-996X

Keywords

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