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Book part
Publication date: 12 November 2018

Vasilikie Demos and Marcia Texler Segal

This introduction locates the 11 chapters of the volume under three headings: Agency-Affirming Places, Overtly Hostile or Agency-Denying Places, and Covertly Negating Places. Each…

Abstract

This introduction locates the 11 chapters of the volume under three headings: Agency-Affirming Places, Overtly Hostile or Agency-Denying Places, and Covertly Negating Places. Each chapter is summarized briefly, detailing its methods and key findings. Following the summaries, the editors point to common themes among the chapters and discuss the relationship between media and physical and symbolic gender-based violence as illustrated in the chapters.

Details

Gender and the Media: Women’s Places
Type: Book
ISBN: 978-1-78754-329-4

Keywords

Book part
Publication date: 12 November 2018

Vaughn Schmutz, Sarah H. Pollock and Jordan S. Bendickson

Previous research suggests that women receive less critical attention and acclaim in popular music. The authors expect that gender differences in the amount and content of media…

Abstract

Previous research suggests that women receive less critical attention and acclaim in popular music. The authors expect that gender differences in the amount and content of media discourse about popular musicians occur because music critics draw on the cultural frame of gender as a primary tool for critical evaluation. In order to explore the role of gender as a frame through which aesthetic content is evaluated, the authors conduct detailed content analyses of 53 critical reviews of two versions of the popular album 1989 – the original released by Taylor Swift in 2014 and a cover version released by Ryan Adams less than a year later. Despite Swift’s greater popularity and prominence, the authors find that reviews of her version of the album are more likely to focus on her gender and sexuality; less likely to describe her as emotionally authentic; and more likely to use popular aesthetic criteria in evaluating her music. By contrast, Ryan Adams was more likely to be seen by critics as emotionally authentic and to be described using high art aesthetic criteria and intellectualizing discourse. The authors address the implications of the findings for persistent gender gaps in many artistic fields.

Details

Gender and the Media: Women’s Places
Type: Book
ISBN: 978-1-78754-329-4

Keywords

Content available
Book part
Publication date: 12 November 2018

Abstract

Details

Gender and the Media: Women’s Places
Type: Book
ISBN: 978-1-78754-329-4

Article
Publication date: 12 June 2020

Mohammad Alhadab, Modar Abdullatif and Israa Mansour

The purpose of this study is to examine the relation between related party transactions and both accrual and real earnings management practices in Jordanian industrial…

1613

Abstract

Purpose

The purpose of this study is to examine the relation between related party transactions and both accrual and real earnings management practices in Jordanian industrial public-listed companies, taking into account the uniqueness of the Jordanian company ownership structure.

Design/methodology/approach

Data were collected from Jordanian industrial public-listed companies for the period 2011–2017. Accrual earnings management is measured by using the modified Jones model, whereas real earnings management and related party transactions are measured by using relevant proxies. A regression model is developed and used to assess the relation between related party transactions and earnings management, taking into account the effects of ownership concentration, family ownership and institutional ownership levels of the companies involved.

Findings

Accrual earnings management is negatively associated with related party transactions. Regarding the role of ownership structure, the presence of institutional investors is positively associated with using both related party transactions and real earnings management, whereas ownership concentration plays an efficient role to mitigate the use of both accrual earnings management and related party transactions. No statistically significant relations between real earnings management and related party transactions exist.

Practical implications

This study has direct practical implications for the Jordanian regulatory authorities to enact regulations to limit the misuse of related party transactions and earnings management transactions and ensure sufficient monitoring of these transactions because of their prevalence. Jordanian companies should also enhance their corporate governance systems to better approve and monitor such transactions, including enhancing the role of independent and non-controlling board members in this process.

Originality/value

Related party transactions are considered as a major concern of financial reporting quality in developed countries, and such transactions are found to be relatively more problematic in developing countries, where corporate governance is generally weak, and there is limited disclosure and transparency in financial reporting. From this perspective, this study is one of the very few studies in developing countries that explore the issue of related party transactions and their association with earnings management practices. Thus, the findings of this study can arguably be to some extent generalized to other developing country contexts, because of relatively similar business environment conditions, and therefore potentially fill a gap represented by the paucity of similar studies in developing countries.

Details

Journal of Financial Reporting and Accounting, vol. 18 no. 3
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 3 November 2020

Thomas Pittz, Joshua S. Bendickson, Birton J. Cowden and Phillip E. Davis

Owners of the US-based sport teams are seeing consistent gains on their financial investments, no matter the success of their teams on the playing field or their impact on the…

1403

Abstract

Purpose

Owners of the US-based sport teams are seeing consistent gains on their financial investments, no matter the success of their teams on the playing field or their impact on the surrounding community. Sports teams are a part of an ecosystem comprised of primary and secondary stakeholders. The authors explore this phenomenon using a stakeholder perspective to understand how different business models and ownership structures optimize stakeholder value.

Design/methodology/approach

The authors employ an evaluative conceptual approach to examine the dominant model in the US, European ownership structures and public-private partnerships (PPPs). T finalize these comparisons by exploring a fourth business model and ownership structure – a relatively unique option in the US deployed by the Green Bay Packers – which we refer to as the maximized value partnership (MVP). These comparisons are followed by practical advice for owners in regard to these governance mechanisms.

Findings

The MVP ownership model has the potential to level the playing field between public and private actors. This potential is realized by fusing some of the best practices from European football clubs, in particular aspects of the stock market and supporter trust models.

Originality/value

By evaluating the most common ownership structures for sports teams, t provide an alternative model as well as practical advice for owners.

Details

Journal of Small Business and Enterprise Development, vol. 28 no. 1
Type: Research Article
ISSN: 1462-6004

Keywords

Article
Publication date: 21 May 2019

Talah S. Arabiyat, Metri Mdanat, Mohamed Haffar, Ahmad Ghoneim and Omar Arabiyat

The purpose of this paper is to improve understanding of how different aspects of the national institutional environment may influence the extent of innovative entrepreneurial…

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Abstract

Purpose

The purpose of this paper is to improve understanding of how different aspects of the national institutional environment may influence the extent of innovative entrepreneurial activities across countries. Several institutional and conductive factors affecting a country’s capacity to support innovative entrepreneurship are explored.

Design/methodology/approach

Institutional theory is used to examine the national regulatory, normative, cognitive and conducive aspects that measure a country’s ability to support innovative entrepreneurship. A cross-national institutional profile is constructed to validate an entrepreneurial innovation model. The impacts of country-level national institutions on innovative entrepreneurial activity as measured by Global Entrepreneurship Monitor data are assessed through structural equation modeling.

Findings

Knowledge about the influence of specific institutional aspects on innovative entrepreneurship, and hence of institutional structures within and across countries, is enhanced. For new innovative enterprises, conductive and regulatory aspects seem to matter most. All conductive factors have a significant and positive impact on entrepreneurial activity rates.

Research limitations/implications

Results could support policy makers and practitioners in evaluating government policies’ effects on innovative entrepreneurship. Interventions should target both individual attributes and context. Future research could include longitudinal designs to measure the direction of causality.

Practical implications

Aspects such as regulatory institutions, and conductive factors such as information communication technology use and technology adoption, are important for innovation entrepreneurship development.

Originality/value

The literature on institutional theory and innovative entrepreneurship is highly limited. This study complements growing interest in empirical analysis of the effects of national institutions on innovative entrepreneurial activities and substantiates previous empirical work.

Details

Journal of Enterprise Information Management, vol. 32 no. 3
Type: Research Article
ISSN: 1741-0398

Keywords

Article
Publication date: 23 September 2021

Semih Ceyhan and Mehmet Barca

Classical assumptions of agency theory (AT) fall short of providing satisfactory answers to modern management and organizational knowledge (MOK) problems, and there is a need for…

Abstract

Purpose

Classical assumptions of agency theory (AT) fall short of providing satisfactory answers to modern management and organizational knowledge (MOK) problems, and there is a need for extending the scope of the field. This article aims to compare modern AT assumptions with the agency perspective of Islamic historical political treatises (namely, siyasetnamas) and point out how AT can be furthered.

Design/methodology/approach

This article applies content analysis method to find out agency perspectives in Islamic political treatises and then compare them with those of the basic AT assumptions to find out similarities and differences between them in explaining agency problems.

Findings

The agency perspective in siyasetnamas are based on the following assumptions which could contribute to the development of AT with their emphasis on (1) responsibilities beyond contracts, (2) entrustment rather than ownership, (3) shared societal responsibility rather than conflicting individual interests, (4) importance of self-control for both principals and agents and (5) trust discourse which emphasizes inner virtues rather than control discourse.

Originality/value

Agency perspectives cannot be considered independent of cultural imprints. By introducing siyasetnamas' agency perspective, this article makes an effort to suggest implications for how to further modern MOK based overwhelmingly on individualistic cultural assumptions to rediscuss agency problems from the viewpoint of specifically the emerging markets in which collectivist culture plays an important role in social and economic life. In this respect, siyasetnamas' agency perspective based on the notion of entrustment seems, arguably, to be a better fit to the contextual realities and managerial practices of emerging markets.

Details

International Journal of Emerging Markets, vol. 18 no. 9
Type: Research Article
ISSN: 1746-8809

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Article
Publication date: 9 January 2019

Navaneethakrishnan Kengatharan

Drawing on the knowledge-based theory of the firm, the purpose of this paper is to examine the relationship between each facet of intellectual capital, productivity and firms’…

2766

Abstract

Purpose

Drawing on the knowledge-based theory of the firm, the purpose of this paper is to examine the relationship between each facet of intellectual capital, productivity and firms’ performance and further investigate, heretofore neglected, a mediating effect of productivity in the relationship between each facet of intellectual capital and firms’ performance.

Design/methodology/approach

Data were garnered with a self-reported questionnaire from 232 firm managers working in various industries: banking, insurance, telecommunications and hotels. Reliability and validity of the instruments were confirmed using confirmatory factor analysis. Prior to hypothesis testing using structural equation modelling, as a caveat, tests for nonresponse bias and common method variance were employed.

Findings

The paper confirmed that intellectual capital is the pièce de résistance and established a strong connection with productivity. The results further disclosed a positive relationship between productivity and firms’ performance. A mediated relationship between individual facets of intellectual capital and firms’ performance through productivity was also affirmed.

Practical implications

Chiefly, the paper underscored the importance of intellectual capital in promoting productivity and firms’ performance. It behoves human resource managers and practitioners to make the organisational arrangements to reinforce intellectual capital thereby boosting the productivity that brings organisations’ success.

Originality/value

Previous studies in the sphere of intellectual capital have unequivocally discounted in establishing relationships between intellectual capital, productivity and firms’ performance. The results of the paper are novel findings, unequivocally contributing to the frontiers of the knowledge-based theory of the firm and conjointly, the paper has made methodological and geographical contributions.

Details

International Journal of Manpower, vol. 40 no. 6
Type: Research Article
ISSN: 0143-7720

Keywords

Article
Publication date: 18 May 2023

Alaa A.D. Taha

This study aims to examine the direct influence of workplace bullying (WB) on internal auditors’ independence using the nexus between the agency theory and social exchange theory…

Abstract

Purpose

This study aims to examine the direct influence of workplace bullying (WB) on internal auditors’ independence using the nexus between the agency theory and social exchange theory. From the internal auditors’ perspective, the investigation covered both government and private colleges and universities in one of the Middle East countries.

Design/methodology/approach

A survey was administered and delivered to internal auditors at each of the 85 educational institutions. A total of 267 valid questionnaires were analysed. The study’s measurement and structural models were tested and evaluated by using SmartPLS v.4 and partial least squares-structural equation modelling.

Findings

The study results indicated that bullying is common among senior managers, and that it has a significant, negative, high-level and direct effect on the independence of internal auditors in the higher education sector.

Practical implications

Regulators and other stakeholders should make a deliberate effort to promote positive behaviours and abandon negative ones regarding the independence of internal auditors and the performance of audit teams, which play a crucial role in enhancing the efficiency of audit units. For example, enhancing coordination and communication internally and externally. In addition to providing the internal auditors with equitable advancement and learning opportunities, senior management should also support their professional development.

Originality/value

To the best of the author’s knowledge, this study is the first to examine the relationship between WB and the internal auditor’s independence in the context of government and private organisations in Southwest Asian countries.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 12 April 2023

Khaled Al-Omoush, Belen Ribeiro-Navarrete and William C. McDowell

This study examines the impact of digital corporate social responsibility (CSR) on social entrepreneurship, organizational resilience and competitive intelligence during the…

1096

Abstract

Purpose

This study examines the impact of digital corporate social responsibility (CSR) on social entrepreneurship, organizational resilience and competitive intelligence during the coronavirus disease 2019 (COVID-19) crisis. It also examines the impact of competitive intelligence on social entrepreneurship and organizational resilience.

Design/methodology/approach

Data were collected from telecommunication companies in Jordan with a sample of 223 managers, using Smart-PLS for analysis and testing the research model and hypotheses.

Findings

The results reveal a significant impact of digital CSR on social entrepreneurship. They show that digital CSR significantly impacts organizational resilience. The findings also indicate a significant role of digital CSR in competitive intelligence. This study shows that social entrepreneurship significantly impacts organizational resilience. The results also confirm the impact of competitive intelligence on social entrepreneurship. Finally, the results confirm that competitive intelligence significantly impacts organizational resilience.

Originality/value

This study provides valuable academic and practical insights into digital CSR practices, social entrepreneurship and how to support organizational resilience during crises.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

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