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Article
Publication date: 18 July 2023

Weiping Li, Huirong Li, Xuan Sean Sun and Tairan Kevin Huang

The purpose of this paper is to examine the impact of directors’ and officers’ liability insurance (D&O insurance hereafter) on corporate governance and firm performance, with a…

Abstract

Purpose

The purpose of this paper is to examine the impact of directors’ and officers’ liability insurance (D&O insurance hereafter) on corporate governance and firm performance, with a specific focus on investment efficiency.

Design/methodology/approach

Using a sample of Chinese A-share listed firms from the period 2007 to 2020, this study uses Ordinary Least Squares regressions to investigate the research questions, as well as moderating and mediating effects. Additionally, alternative measures of investment efficiency are used, and the Heckman two-stage model and propensity score matching model are used to demonstrate the consistency of the findings and to mitigate the risk of endogeneity.

Findings

The findings of this study suggest that purchasing D&O insurance has a detrimental impact on corporate investment efficiency, particularly in the context of over-investment activities; robust internal governance mechanisms, exemplified by a higher shareholding ratio of the top shareholder and enhanced internal control quality, alleviate this negative effect; and financing constraints act as a mediating factor in the association between D&O insurance and investment efficiency.

Originality/value

Corporate investment efficiency is of significant importance for both national macroeconomic growth and micro-enterprise development. Notably, the prevalence of D&O insurance among Chinese firms is progressively increasing, thus exerting a growing influence. This study contributes to the existing literature on D&O insurance and corporate investment efficiency, providing valuable insights into the economic impact of D&O insurance on Chinese firms. The empirical evidence presented herein facilitates future reforms and adjustments.

Details

Pacific Accounting Review, vol. 35 no. 4
Type: Research Article
ISSN: 0114-0582

Keywords

Book part
Publication date: 5 February 2024

David Nichol, William McGovern and Ruth McGovern

Any topic can be sensitive, and every subject area will have sensitive issues and topics that academics in higher education and further education settings will be expected to…

Abstract

Any topic can be sensitive, and every subject area will have sensitive issues and topics that academics in higher education and further education settings will be expected to negotiate. Your ability to negotiate sensitive topics is important because the ways in which you engage and teach about sensitive topics will affect your ability to provide a positive learning experience and teaching alliance with students. In practice, you will face enormous pressure to ‘deliver’ on teaching, which will only be mirrored by similar freedoms in deciding on how and what needs to be done to get students to where they need to be. Negotiating, identifying, preparing for and delivering teaching on sensitive subjects and topics can be difficult in individual academics. This chapter, seeks to prepare you for developing a deeper understanding of some of the philosophical, theoretical, and practical-based concerns and issues related to teaching sensitive topics and subjects. This chapter begins with providing a rationale for what follows, and it explores some of the key themes, positionality, identity, transformational learning and lived experience, that are explored in greater depth in the collection. This chapter also contains a detailed breakdown of the structure and the content of this edited collection, and it concludes with some reflective comments about the implications of the collection for you as an individual and your career.

Details

Developing and Implementing Teaching in Sensitive Subject and Topic Areas: A Comprehensive Guide for Professionals in FE and HE Settings
Type: Book
ISBN: 978-1-83753-126-4

Keywords

Article
Publication date: 19 September 2023

Yan Jin

This paper aims to quantify the loss (or leakage) of organic cattle to conventional value chains in Ireland and assess its economic and environmental impacts.

151

Abstract

Purpose

This paper aims to quantify the loss (or leakage) of organic cattle to conventional value chains in Ireland and assess its economic and environmental impacts.

Design/methodology/approach

The paper adopts a Bio-economy Input-Output (BIO) model, a quantitative economic model representing the interdependencies between different sectors of the economy, to assess the economic and environmental impacts of organic leakage in the Irish beef sector.

Findings

The study reveals that 17% of organic cattle aged under 1 year old leave the organic value chain, leaking to the conventional market as a result of imbalances in the development of the beef value chain. The economic cost of this organic leakage is 5.66 million euros. Leakage also has environmental effects because of changes in lifecycle methane and nitrogen emissions based on longer finishing times on organic farms and chemical fertilisers applied on conventional farms. The organic leakage results in a reduction of 82 tons of methane emission and 52 additional tons of nitrogen emission, which leads to 11,484 tons of net global warming potential (GWP) for a 100-year time horizon.

Research limitations/implications

Because of data availability, the research focussed on the baseline year 2015, which had national data available for disaggregation in Ireland. Therefore, researchers are encouraged to assess the economic and environmental impacts when more recent data are available and to analyse the change in the impacts over the years.

Practical implications

This study contributes to the discussion on organic conversion and provides valuable insights for stakeholders, especially policymakers, for the design of future organic schemes.

Originality/value

This is the first paper to assess organic leakage in the beef sector.

Details

China Agricultural Economic Review, vol. 15 no. 4
Type: Research Article
ISSN: 1756-137X

Keywords

Article
Publication date: 8 November 2022

Mohd Javaid, Shahbaz Khan, Abid Haleem and Shanay Rab

Modern technologies are seen as an essential component of the fourth industrial revolution (industry 4.0) and their adoption is vital to transform the existing manufacturing…

Abstract

Purpose

Modern technologies are seen as an essential component of the fourth industrial revolution (industry 4.0) and their adoption is vital to transform the existing manufacturing system into industry 4.0-based manufacturing system. Therefore, the primary objective of this research explores the barriers of modern technology adoption and their mitigating solutions in order to align with Industry 4.0 objectives.

Design/methodology/approach

Barriers to adopting modern technologies and respective mitigating solutions are identified from the available literature. Further, these barriers are ranked with the help of expert opinions by using the BWM method appropriately. The identified solutions are ranked using the combined compromise solution (CoCoSo) method.

Findings

Several modern technologies and their capabilities are recognised to support the industry 4.0-based manufacturing systems. This study identifies 22 barriers to the effective adoption of modern technologies in manufacturing and 14 solutions to overcome these barriers. Change management, the high initial cost of technology and appropriate support infrastructure are the most significant barriers. The most prominent solutions to overcome the most considerable barriers are ‘supportive research, development and commercialisation environment’, ‘updated policy and effective implementation’ and ‘capacity building through training’ that are the top three solutions that need to be addressed.

Research limitations/implications

The barriers and solutions of modern technology adoption are obtained through a comprehensive literature review, so there is a chance to ignore some significant barriers and their solutions. Furthermore, ranking barriers and solutions is done with expert opinion, which is not free from biases.

Practical implications

This identification and prioritisation of barriers will help managers to understand the barriers so they can better prepare themselves. Furthermore, the suggested solutions to overcome these barriers are helpful for the managers and could be strategically adopted through optimal resource utilisation.

Originality/value

This study proposes a framework to identify and analyse the significant barriers and solutions to adopting modern technologies in the manufacturing system. It might be helpful for manufacturing organisations that are willing to transform their manufacturing system into industry 4.0.

Details

Benchmarking: An International Journal, vol. 30 no. 10
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 13 November 2023

Urmila Jagadeeswari Itam and Uma Warrier

Teleworking, working from home and flexible work have gained popularity over the last few years. A shift in policies and practices in the workplace is required owing to the…

Abstract

Purpose

Teleworking, working from home and flexible work have gained popularity over the last few years. A shift in policies and practices in the workplace is required owing to the COVID-19 pandemic accelerating current trends in work-from-everywhere (WFE) research. This article presents a systematic literature review of WFE research from 1990 to early 2023 to understand the transformation of the field.

Design/methodology/approach

The Web of Science database was used to conduct this review based on rigorous bibliometric and network analysis techniques. The prominence of the research studied using SPAR-4-SLR and a collection of bibliometric techniques on selected journal articles, reviews and early access articles. Performance and keyword co-occurrence analysis form the premise of cluster analysis. The content analysis of recently published papers revealed the driving and restraining forces that help define and operationalize the concept of WFE.

Findings

The major findings indicate that the five established and accelerated trends from cluster analysis are COVID-19 and the pandemic, telework(ing), remote working, work from home and well-being and productivity. Driving and restraining forces identified through content analysis include technological breakthroughs, work–life integration challenges, inequality in the distribution of jobs, gender, shifts in industry and sector preferences, upskilling and reskilling and many more have been published post-COVID in the restraining forces category of WFE.

Practical implications

A key contribution of this pioneering study of “work from everywhere” is the linking of the bibliometric trends of the past three decades to the influencing and restraining factors during the pandemic. This study illustrates how WFE could be perceived differently post-COVID, which is of great concern to practitioners and future researchers.

Originality/value

A wide range of publications on WFE and multiple synonyms can create confusion if a systematic and effective system does not classify and associate them. This study uses both bibliometric and scientometric analyses in the context of WFE using systematic literature review (SLR) methods.

Details

International Journal of Manpower, vol. 45 no. 1
Type: Research Article
ISSN: 0143-7720

Keywords

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