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1 – 5 of 5This paper aims to investigate the moderating effect of sustainability reporting on the relationship between the independent variables of board diversity, and earnings management…
Abstract
Purpose
This paper aims to investigate the moderating effect of sustainability reporting on the relationship between the independent variables of board diversity, and earnings management and the dependent variable of readability of financial statements.
Design/methodology/approach
The study panel data regression analysis involved 36 Kenyan-listed companies from 2016 to 2020.
Findings
Key findings were that increased board diversity was found to significantly improve the readability of financial statements. Discretionary earnings management was found to significantly reduce the readability of financial statements. Sustainability reporting was found to significantly increase the readability of financial statements, and it moderated the relationship between board diversity, earnings management and financial statements readability in Kenya.
Research limitations/implications
The study sample of 36 non-financial listed in the Nairobi Securities Exchange was very small and was affected by the problem of thin trading; hence, caution should be adopted when interpreting the findings.
Practical implications
The Capital Markets Authorities (CMA) as a policymaker should enforce sustainability reporting by Kenyan listed firms as there is evidence that the reporting enhances the readability of financial statements. The Institute of Certified Public Accountants as a policymaker should closely monitor the published financial statements of firms for earnings management and punish the perpetrators, as there is empirical evidence that the practice reduces the readability of financial statements.
Social implications
Sustainability reporting is successful as a moderating variable between readability of financial statements and determinants of readability of financial statements.
Originality/value
This study contributes to knowledge by studying sustainability reporting as a moderating variable between the independent variables of board diversity and earnings management and the dependent variable of readability of financial statements and measured sustainability reporting using a dummy variable for the period before and after the enactment and release of CMA code of 2016 on corporate governance that required sustainability reporting by Kenyan listed companies.
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Daniël van Staveren, Monique Arkesteijn and Alexandra Den Heijer
Corporate real estate management (CREM) is complex due to an increasing number of real estate (RE) added values and the tensions between them. RE managers are faced with…
Abstract
Purpose
Corporate real estate management (CREM) is complex due to an increasing number of real estate (RE) added values and the tensions between them. RE managers are faced with trade-offs: to choose a higher performance for one added value at the cost of another. CREM research mainly deals with trade-offs in a hypothetical sense, without looking at the characteristics of the RE portfolio nor the specific context in which trade-offs are made. The purpose of this paper is to further develop the concept of real estate value (REV) optimisation with regard to tensions between decreasing CO2 emissions and supporting user activities.
Design/methodology/approach
Mixed method study. REV optimisation between user activities and energy efficiency for police stations in the Netherlands built between 2000 and 2020 is analysed. This is complemented by interviews with an RE manager and senior user of police stations and analysis of policy documents.
Findings
The characteristics of the police station portfolio indicate no correlation between user activities and energy efficiency for the case studied. This is complemented by interviews, from which it becomes clear that there was in fact little tension between supporting user activities and energy efficiency. The performances of these two different added values were optimised separately.
Originality/value
This study combines different scales (building and portfolio level) with different types of data: portfolio analysis, document analysis and interviews. This creates a comprehensive image of whether and how the Netherlands police optimised the two RE values.
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José M. Ponzoa, Andrés Gómez and Ramón Arilla
This study aims to develop a proprietary indicator to measure the digital presence of the institutions: the digital presence index.
Abstract
Purpose
This study aims to develop a proprietary indicator to measure the digital presence of the institutions: the digital presence index.
Design/methodology/approach
This research delves into how nonprofit institutions, specifically business interest associations (BIAs), have developed their internet presence by applying essential digital marketing techniques. To this end, and using big data mining tools, this study analyzes the tracking by internet users of 102 BIAs, with their respective websites in 36 countries in Europe and the USA. In addition, the presence and activity of the institutions included in this study on social networks are considered.
Findings
This research serves as a basis for discussing the current gap between social reality and the digitalization of institutions. In this sense, conclusions are drawn on the importance of managerial profiles in decision-making on digitization and the necessary knowledge that, together with Web and social network managers, they must have to articulate the means and techniques that promote the internet presence of the organizations they manage.
Originality/value
Conclusions are drawn according to the geographical scope of the BIAs, and an argument is made about the difficulties of connection and loss of prominence of this type of institutions among their different target audiences, especially among the youngest and most digitized.
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Gordon Mwintome, Joseph Akadeagre Agana and Stephen Zamore
The authors examine the association between two important audit partner characteristics and the readability of key audit matters (KAMs) disclosed in the audit reports…
Abstract
Purpose
The authors examine the association between two important audit partner characteristics and the readability of key audit matters (KAMs) disclosed in the audit reports. Specifically, the authors examine how the readability of KAMs is associated with audit partner tenure and workload.
Design/methodology/approach
The authors conduct the study in the audit context of Norway and applied the Flesch reading ease scale to measure the readability levels of reported KAMs in the audit reports of companies listed on the Oslo Stock Exchange. Panel data estimation techniques are applied in estimating how partner tenure and workload are associated with the readability of KAMs. In addition, several robustness tests including different measures of KAMs readability and subsample analyses are performed.
Findings
The authors find that audit partner tenure and workload have significant associations with the level of KAMs readability. Specifically, the results show that the reported KAMs become more readable as the audit partner tenure increases but are less readable for partners with more workload. These results appear stronger in subsamples of KAMs typically noted to be more complex and associated with higher risks.
Research limitations/implications
As KAMs represent the most significant issues in financial statements audit, these results provide important insights to stakeholders on the potential impact of audit partner tenure and workload on KAMs readability. Less readable KAMs could derail stakeholders' desire to bridge the information gap between auditors and users of the audit report. The uniqueness of this study lies in its focus on audit partner characteristics as opposed to the audit firm.
Practical implications
Excessive audit partner workload impairs KAMs readability.
Originality/value
As KAMs represent the most significant issues in financial statements audit, these results provide important insights to stakeholders on the potential impact of audit partner tenure and workload on KAMs readability. Less readable KAMs could derail stakeholders' desire to bridge the information gap between auditors and users of the audit report. The uniqueness of this study lies in its focus on audit partner characteristics as opposed to the audit firm.
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Hinadi Akbar and Mohammad Anas
This study aims to examine the influence of the talent management (TM) process on employee ambidexterity (EA) and the moderating role of learning organizations in Indian IT and…
Abstract
Purpose
This study aims to examine the influence of the talent management (TM) process on employee ambidexterity (EA) and the moderating role of learning organizations in Indian IT and ITes organizations.
Design/methodology/approach
The study is descriptive and based on empirical data from 390 IT and ITES employees from India. Data were collected using three valid and reliable questionnaires. Data were analysed using partial least squares structural equation modelling.
Findings
The findings show that the TM process significantly impacted EA. The moderating effects of the four dimensions of learning organization (LO) on the relationship between the TM process and EA were also noteworthy, even though no direct association was found to be significant. Regarding demographic variables, male and female employees do not vary considerably in their perception of TM process and EA in LO.
Originality/value
The study’s novelty lies in creating and discussing a synthesis of exploration and exploitation stemming from EA in learning organization.
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