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Article
Publication date: 7 March 2022

Kameleddine Benameur, Ahmed Hassanein, Mohsen Ebied A.Y. Azzam and Hany Elzahar

Kuwait has taken significant steps to reform its corporate governance (CG) by introducing the New Company Law (NCL) in 2013. This study investigates how this reform of CG…

Abstract

Purpose

Kuwait has taken significant steps to reform its corporate governance (CG) by introducing the New Company Law (NCL) in 2013. This study investigates how this reform of CG mechanisms affects the disclosure of future-oriented information. Likewise, it explores how CG mechanisms affect the informativeness of this disclosure.

Design/methodology/approach

The sample comprises the nonfinancial firms listed on the Boursa Kuwait from 2014 to 2018. The study uses an automated textual analysis to measure the level of future-oriented disclosure in the annual reports of these firms. The informativeness of disclosure is proxied by firm value at three months of the date of the annual report.

Findings

The study finds that Kuwaiti firms with larger board sizes and substantial ownership by institutional investors are less likely to disseminate future-oriented information. Conversely, firms with more independent directors and larger audit committees are more inclined to provide future-oriented disclosure. Furthermore, the disclosure of future-oriented information carries contents that enhance investors' valuations of Kuwaiti firms, especially in firms with fewer institutional ownership and more prominent audit committees.

Research limitations/implications

It focuses on management decisions to disclose information in the annual reports. Examining other channels of disseminating information, such as social media disclosure, provides avenues for future research.

Practical implications

Policy setters in Kuwait should consider the importance of some CG mechanisms to improve the transparency of Kuwaiti firms, as suggested by the NCL. Likewise, investors should rely on such specific CG mechanisms to build their prospects about the firm's value.

Originality/value

Apart from developed countries, the current study is the first evidence on how CG mechanisms could affect the informativeness of future-oriented disclosure in a developing economy. It is also the first to investigate the new CG mechanism introduced by Kuwait NCL in 2013.

Details

Journal of Applied Accounting Research, vol. 24 no. 1
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 24 July 2024

Nasreddine Saadouli, Kameleddine Benameur and Mohamed Mostafa

Supply chain (SC) research has boomed over the past two decades. Significant contributions have been made to the field from various analytical and decision-making perspectives…

Abstract

Purpose

Supply chain (SC) research has boomed over the past two decades. Significant contributions have been made to the field from various analytical and decision-making perspectives. This paper, a comprehensive bibliometric study, aims to identify the key research contributors, institutions and themes.

Design/methodology/approach

A comprehensive knowledge domain visualization of over 1,000 articles, published between 2000 and 2022, is carried out to construct a bird’s eye view of the field in terms of research production, key authors, main publication outlets, geographic disparity of the contributions and emerging research trends. Additionally, collaboration patterns among researchers and institutions are mapped to highlight the communication networks underlying research initiatives.

Findings

Results show an explosive growth in the number of articles tackling supply chain optimization (SCO) issues with a significant concentration of the contributions in a relatively small cluster of authors, journals, institutions and countries. Among the many important findings, our analysis indicates that mixed-integer linear programming is the most commonly used model, while robust optimization is the method of choice for handling uncertainty. Furthermore, most SC models are developed at only one level of the organizational hierarchy and consider only one planning horizon. The importance of developing integrated SCO systems is key for future research.

Originality/value

The study fills the optimization techniques gap that exists in SC management bibliometric studies and presents a thematic map for the SCO research highlighting the various research foci.

Details

Journal of Modelling in Management, vol. 19 no. 6
Type: Research Article
ISSN: 1746-5664

Keywords

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