Search results

1 – 10 of 843
Article
Publication date: 15 March 2022

Waris Ali, Jeffrey Wilson and Muhammad Husnain

This article conducts a thorough review and synthesis of the empirical research on the antecedents of stock price crash risk to ascertain the macro-, meso- and micro-level…

1137

Abstract

Purpose

This article conducts a thorough review and synthesis of the empirical research on the antecedents of stock price crash risk to ascertain the macro-, meso- and micro-level determinants contributing to stock price crashes.

Design/methodology/approach

The authors systematically reviewed 85 empirical papers published in ABS-ranked journals to assess the macro-, meso- and micro-level determinants causing stock price crashes.

Findings

The findings indicate that macroeconomic factors such as corporate governance, political and legal factors, socioeconomic indicators and religious beliefs have an effect on firm-level corporate behavior contributing to stock price crash risk. At a meso-level customer concentration, industry-level characteristics, media coverage, structural features of ownership and behavioral factors have a substantial effect on stock price crash risk. Finally, micro-level variables influencing stock market crash risk include CEO qualities and compensation, business policies, earnings management, financial transparency, managerial characteristics and firm-specific variables.

Research limitations/implications

Based on our analysis we identify priority areas for future research.

Originality/value

This is a seminal work using a multilevel framework to categorize the determinants of stock price crashes into micro-, meso- and macro-level factors.

Details

Managerial Finance, vol. 48 no. 5
Type: Research Article
ISSN: 0307-4358

Keywords

Article
Publication date: 29 April 2024

Waris Ali, J. George Frynas and Jeffrey Wilson

This research investigates the influence of corporate–NGO collaborations on corporate social responsibility (CSR) disclosure measured in three different ways (i.e. extent, level…

Abstract

Purpose

This research investigates the influence of corporate–NGO collaborations on corporate social responsibility (CSR) disclosure measured in three different ways (i.e. extent, level and quality) in low-income developing economies. Additionally, it examines the moderating effect of corporate profitability in the relationship between corporate–NGO collaborations and CSR disclosure.

Design/methodology/approach

This research uses multivariate regression analysis based on data collected from 201 non-financial firms listed on the Pakistan Stock Exchange (PSE).

Findings

The findings reveal that corporations with NGO partnerships are more likely to disclose CSR information and provide high-quality information regarding workers, the environment and community-related issues. Further, corporate profitability positively moderates the corporate–NGO collaborations and CSR disclosure relationship.

Research limitations/implications

Research limitations are presented in the conclusion section.

Practical implications

The findings underline the crucial significance of NGOs and their associated normative isomorphism logics for CSR disclosure in low-income countries with weak law enforcement and relatively ineffective state institutions, which were previously believed to lack such institutions.

Originality/value

While some research has suggested that companies in developing countries perceive significant pressure from NGOs to adopt social disclosure, no study has specifically explored how internally driven corporate–NGO collaboration (as opposed to external NGO activist pressures) promotes CSR disclosure specifically in developing economies.

Details

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

Keywords

Article
Publication date: 31 October 2023

Waris Ali, Jeffrey Wilson, Amr Elalfy and Hina Ismail

This study aims to examine the impact of firm-level corporate social responsibility (CSR) governance characteristics on the extent, quality and comprehensiveness of CSR reporting…

Abstract

Purpose

This study aims to examine the impact of firm-level corporate social responsibility (CSR) governance characteristics on the extent, quality and comprehensiveness of CSR reporting of Pakistani listed enterprises.

Design/methodology/approach

This study used content analysis of corporate annual reports and stand-alone CSR reports available on corporate websites in 2021 to identify CSR-related governance features and to calculate CSR reporting scores. Multivariate regression is used to test relationships. In addition, the analysis tested the moderating role of profitability in these relationships.

Findings

Firm-level CSR governance characteristics contribute to the extent, quality and comprehensiveness of CSR reporting in a developing country. Further, results confirm that profitability moderates the relationship between CSR governance and the extent and comprehensiveness of CSR reporting.

Research limitations/implications

This study employed cross-sectional data and focused on a single developing country. Future studies might include a cross-national sample and longitudinal data to demonstrate the broader relevance of these findings. The outcomes of this study are restricted to CSR disclosures based on CSR reports and annual reports. Future research may examine additional corporate communication channels, such as websites and social media platforms.

Practical implications

This research validates the important role of CSR governance mechanisms as a driver of comprehensive CSR reporting. Business leaders and policymakers can facilitate improved corporate reporting by requiring companies to implement CSR-related governance mechanisms.

Originality/value

This is the first study to test the influence of firm-level CSR governance mechanisms in promoting the quantity, quality and comprehensiveness of CSR reporting in a developing country.

Details

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

Keywords

Article
Publication date: 5 September 2023

Waris Ali and Jeffrey Wilson

This study uses a multi-level framework to systematically summarize and synthesize the empirical literature on determinants of sustainability disclosure.

Abstract

Purpose

This study uses a multi-level framework to systematically summarize and synthesize the empirical literature on determinants of sustainability disclosure.

Design/methodology/approach

This review study is based on 159 empirical studies examining determinants of sustainability disclosure and published in Charted Association of Business Schools (CABS) ranked journals over the last 40 years.

Findings

Companies are experiencing multi-level pressures for sustainability disclosure. Macro-level variables include political, legal, social-cultural and international pressures. Meso-level factors include customers' concerns, shareholders’ and investors' demands, industry-level variables and media coverage. Micro-level factors include the firm-level governance mechanisms, executives' reporting attitude and role of sustainability promoting institutions. Unlike in developed markets, companies in developing markets feel minimal public pressure for sustainability disclosure but rather are influenced by international NGOs, the media and international buyers. Multi-level and multitude of pressures for sustainability disclosure explains the widely observed differences between studies.

Originality/value

This research presents the most extensive systematic review of the extant sustainability disclosure literature and is the first study to group determinants into micro-, meso- and macro-level components using multi-level analysis.

Details

Managerial Finance, vol. 50 no. 1
Type: Research Article
ISSN: 0307-4358

Keywords

Article
Publication date: 20 March 2024

Waris Ali, Jeffery Wilson and Taiba Saeed

This study aims to examine the moderating effect of cultural conditions on the relationship between environmental performance and environmental disclosure.

Abstract

Purpose

This study aims to examine the moderating effect of cultural conditions on the relationship between environmental performance and environmental disclosure.

Design/methodology/approach

The authors used meta-analysis technique to examine 100 effect sizes from 43 studies published between 1982 and 2023 to integrate the existing results and to detect causes contributing to variability of results across studies.

Findings

There is a significant positive relationship between environmental performance and environmental disclosure. Further, the authors found that cultures with long-term orientation positively moderated the relationship, whereas cultures with high uncertainty avoidance and indulgence negatively moderated it.

Research limitations/implications

This study did not account for the problem of endogeneity between environmental performance and environmental disclosure because most of the already published studies included in the authors’ meta-analysis did not address this issue.

Practical implications

This research provides regulators and policymakers insights on the influence of cultural factors on environmental disclosure and performance, critical information to consider when adopting, or revising social and environmental policy and regulations within a country.

Originality/value

To the best of the authors’ knowledge, this is the first meta-analysis study examining different cultural dimensions influencing the relationship between environmental performance and environmental disclosure and contributes new knowledge to the literature on determinants of environmental disclosure.

Details

Accounting Research Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1030-9616

Keywords

Book part
Publication date: 18 November 2020

Jarrett Blaustein, Kate Fitz-Gibbon, Nathan W. Pino and Rob White

This chapter introduces the Sustainable Development Goals (SDGs) and considers how criminological research, policy and practice can advance this global agenda. It critically…

Abstract

This chapter introduces the Sustainable Development Goals (SDGs) and considers how criminological research, policy and practice can advance this global agenda. It critically accounts for the complex geopolitical, institutional and ideological landscapes that gave rise to this agenda and the challenges this poses for implementing the SDGs today. The chapter also raises important questions about the viability and consequentiality of global efforts to govern the nexus between crime, justice and sustainable development on account of the gravest threat to humanity, climate change. We conclude that all of these issues highlight the need for scholars and practitioners with expertise on crime and justice to approach this agenda from a critical standpoint. At the same time, we acknowledge that the SDGs remain the best global framework that we have for promoting safer and more equitable societies.

Details

The Emerald Handbook of Crime, Justice and Sustainable Development
Type: Book
ISBN: 978-1-78769-355-5

Keywords

Article
Publication date: 10 August 2015

Joyline Makani

The purpose of this paper is to synthesize existing research on research data management (RDM), academic scholarship and knowledge management and provide a conceptual framework…

1907

Abstract

Purpose

The purpose of this paper is to synthesize existing research on research data management (RDM), academic scholarship and knowledge management and provide a conceptual framework for an institutional research data management support-system (RDMSS) for systems development, managerial and academic use.

Design/methodology/approach

Viewing RDMSS from multiple theoretical perspectives, including data management, knowledge management, academic scholarship and the practice-based perspectives of knowledge and knowing, this paper conceptually explores the systems’ elements needed in the development of an institutional RDM service by considering the underlying data discovery and application issues, as well as the nature of academic scholarship and knowledge creation, discovery, application and sharing motivations in a university environment.

Findings

The paper provides general criteria for an institutional RDMSS framework. It suggests that RDM in universities is at the very heart of the knowledge life cycle and is a central ingredient to the academic scholarships of discovery, integration, teaching, engagement and application.

Research limitations/implications

This is a conceptual exploration and as a result, the research findings may lack generalisability. Researchers are therefore encouraged to further empirically examine the proposed propositions.

Originality/value

The broad RDMSS framework presented in this paper can be compared with the actual situation at universities and eventually guide recommendations for adaptations and (re)design of the institutional RDM infrastructure and knowledge discovery services environment. Moreover, this paper will help to address some of the identified underlying scholarship and RDM disciplinary divides and confusion constraining the effective functioning of the modern day university’s RDM and data discovery environment.

Article
Publication date: 7 September 2015

Emma Savage, Tara Tapics, John Evarts, Jeffrey Wilson and Susan Tirone

The purpose of this paper is to compare the program design of a sustainability leadership certificate to participants’ perceptions of their in-program learnings and competencies…

3018

Abstract

Purpose

The purpose of this paper is to compare the program design of a sustainability leadership certificate to participants’ perceptions of their in-program learnings and competencies development. The authors present the results from the analysis of one program evaluation component, a survey, which was delivered before the program start and at the program end.

Design/methodology/approach

The authors describe key design elements of a sustainability leadership certificate, which was framed around five key sustainability competencies. Using a pre/post self-assessment, participants (n = 32) selected their level of confidence and competence in each of the key sustainability competencies and completed open-ended questionnaires. Quantitative data were analyzed using a Mann–Whitney U test, and qualitative data were transcribed and coded using a grounded theory approach in NVivo 10.

Findings

Based on the survey feedback, the program participants were generally excited by the program’s experiential format and supportive community. They felt that they had improved their confidence and competence in the key sustainability competencies. Three themed clusters, community, future and personal development, emerged from the participants’ open-ended responses. This supports the program design and can inform further program development.

Practical implications

The third theme, personal development, is notable, as it is not a typical focus of sustainability in higher education, but held high importance to participants. This strong resonance with participants suggests that sustainability programs should consider the role of the self to foster the development of key sustainability competencies.

Originality/value

The program’s focus on “personal” was intentional in the program design. Based on participants’ feedback, the inclusion of personal development exercises was a critical element for successful sustainability leadership development.

Details

International Journal of Sustainability in Higher Education, vol. 16 no. 5
Type: Research Article
ISSN: 1467-6370

Keywords

1 – 10 of 843