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1 – 3 of 3Md Billal Hossain, Mujib Ur Rahman, Tomaž Čater and László Vasa
This study was inspired by research of strategists on strategic innovation (SI), aiming to provide a unique model to enhance the digitization of small and medium-sized enterprises…
Abstract
Purpose
This study was inspired by research of strategists on strategic innovation (SI), aiming to provide a unique model to enhance the digitization of small and medium-sized enterprises (SMEs) in Bangladesh to fill the gap toward a digital economy.
Design/methodology/approach
A survey was used to collect data from 180 SMEs in the manufacturing industry for this research. The results indicate that strategic innovativeness (SI), human capital (HC), infrastructure and technology and resistance to change significantly influence the digitalization in Bangladesh SMEs.
Findings
The link between SI and SMEs' digitalization in Bangladesh is mediated by HC. The results show that HC plays a big role in the connection between SI and the digitalization of SMEs. This study may be valuable for SMEs managers, researchers and policymakers in Bangladesh and other developing nations, who want to learn more about SI in adopting digitalization.
Originality/value
The specialized knowledge and abilities of strategists allow them to establish parallels between the past and present, enabling them to make a sustained forecast about the digital economy. This study encourages small and medium-sized businesses to develop their SI and advance their HC, which could further deject resistance to change toward enhancing and adopting digitalization in SMEs sectors.
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Keywords
Corruption and manipulation of earnings remain a serious concern all over the globe. In addition, corporate disclosure of anticorruption information is still in its infancy in…
Abstract
Purpose
Corruption and manipulation of earnings remain a serious concern all over the globe. In addition, corporate disclosure of anticorruption information is still in its infancy in developing and emerging countries. Studies have also highlighted the importance of female directors in corporate disclosures and mitigating earnings management (EM). Therefore, the purpose of this study is to examine the moderating effect of board gender diversity on the relationship between anticorruption disclosure (ACD) on EM among listed firms in the East Africa Community (EAC) partners states.
Design/methodology/approach
The study used an ACD check list developed from recent studies and the Global Reporting Initiative (GRI) 205 on anticorruption reporting standards. The sample comprising of 58 firms listed across EAC partner states stock/securities exchanges over the period between 2013 and 2022. The hypotheses were tested using the fixed effect regression model.
Findings
This study found low disclosure of anticorruption practices among the selected firms. The regression results revealed that ACD and board gender diversity negatively affected EM. In addition, the study found that board gender diversity moderated the relationship between ACD and EM. The study used the system generalized method of moment (GMM) model to address endogeneity concerns.
Practical implications
The study will help policymakers and accounting standards setters in determining if mandatory ACD can reduce harmful EM practices. Furthermore, the findings can be helpful to corporate governance standards setters in deciding whether to implement gender quotas to enhance the effect of ACD on EM.
Originality/value
To the best of the author’s knowledge, this is the first paper that empirically examines the effect of ACD on EM in EAC. The study further adds to the empirical literature by assessing the moderating effect of board gender diversity, which has not been examined by earlier studies on ACD and EM.
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