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Article
Publication date: 5 December 2022

Sreepriya J., Suprabha K.R. and Krishna Prasad

This paper aims to examine the moderating role of global reporting initiative (GRI) compliance in the association between sustainability reporting and firm value.

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Abstract

Purpose

This paper aims to examine the moderating role of global reporting initiative (GRI) compliance in the association between sustainability reporting and firm value.

Design/methodology/approach

This study investigates a sample of 223 manufacturing firms, encompassing 11 industries from 2010 to 2019. Using GRI compliance as a moderator, the authors employed a generalized method of moments model to study how sustainability disclosure impacts firm value.

Findings

The results indicate a positive and significant association between sustainability disclosure and firm value. This study reveals that GRI compliance moderates the relationship between sustainability disclosure and firm value, such that firm value increases when the firm adopts GRI in sustainability reporting.

Originality/value

No prior studies have examined GRI compliance's direct and moderating effects on the association between sustainability disclosures and firm value in the Indian manufacturing sector. This study is also valuable for the managers and industry to understand the significance of implementing voluntary sustainability disclosure practices and being GRI compliant.

Details

Society and Business Review, vol. 18 no. 1
Type: Research Article
ISSN: 1746-5680

Keywords

Article
Publication date: 5 September 2023

Krishna Prasad Paudel

The purpose of this paper is to investigate the practices of information and communication technology (ICT) in modernizing the courts. In this context, this paper focuses on the…

Abstract

Purpose

The purpose of this paper is to investigate the practices of information and communication technology (ICT) in modernizing the courts. In this context, this paper focuses on the usage of ICT in the Nepali judiciary system involving both judicial and court administration to automate judicial activities.

Design/methodology/approach

A narrative case study was conducted to identify the current status of technology in the judiciary system concerning court automation and administration. The information was gathered from justice, case registration officer, bench officer and admin personnel.

Findings

This study shows that technological intervention is made in the Nepali judiciary to automate judicial activities. The judicial activities, such as case registration, case automation, case hearing, the decision of cases and cause list, are of high priority and are managed through case management software. Furthermore, it demands an innovative learning environment within the judiciary to strengthen the capacity of the employees of the judiciary in the field of ICT.

Research limitations/implications

This study anticipates the participant’s perception and practical aspects of technology to modernize the courts to provide better and more effective service to its stakeholders. This study carried out the perceptions of the justice, bench officer, case registration officer and admin personnel. The voice of the other stakeholders was not carried out.

Practical implications

This paper establishes the practical aspects of ICT in modernizing the courts to provide better services to its stakeholders. It also replicates the status of ICT in the Nepali judiciary.

Originality/value

This paper tries to establish the practical implications of ICT along with its importance in the judiciary of Nepal.

Details

International Journal of Law and Management, vol. 66 no. 1
Type: Research Article
ISSN: 1754-243X

Keywords

Article
Publication date: 5 July 2021

Krishna Prasad Paudel, Prakash C. Bhattarai and Mahanand Chalise

The purpose of this paper is to examine the interdependent relationship between knowledge management and the academic performance of faculty members in higher educational…

Abstract

Purpose

The purpose of this paper is to examine the interdependent relationship between knowledge management and the academic performance of faculty members in higher educational institutions (HEIs) in Nepal.

Design/methodology/approach

This study applied survey research to identify the interdependencies between knowledge management and academic performance in the context of HEIs. The data were collected from the 445-academic staff of four different universities of Nepal by using the self-constructed questionnaire, using Delphi methods. Factor analysis was applied to identify the dimensions of knowledge management and academic performance and canonical correlation analysis was applied to examine the interdependent relationship between dimensions of knowledge management and academic performance.

Findings

The factor analysis explored the following seven dimensions of knowledge management: knowledge utilization, acquisition, generation, dissemination, transfer, creation and presentation and four dimensions of academic performance as research and publication, innovation, interactive learning and capacity building. The analysis of canonical correlation showed the interdependent relationship between knowledge utilization, acquisition, generation and dissemination with research, publication and capacity building; knowledge creation with innovation; and knowledge transfer and presentation with interactive learning.

Practical implications

This study was carried out based on the day-to-day practices and perceptions of the faculty members of four different universities in Nepal. The changing context of global practices in academia, organizational structure and thoughts of faculty members are changing rapidly. It demands the practical aspects of transferring tacit knowledge to explicit one to enhance intellectual capital of individual.

Originality/value

In a country such as Nepal, the concept of knowledge management is in an emerging stage and has been applied to some financial institutions so far. In this context, this paper presents a study that was carried out to explore the interdependence of knowledge management practices in HEIs to enhance academic activities and discourses. The knowledge management further strengthen the intellectual capital of individual and institution and impacts on overall development of knowledge economy of nation.

Details

VINE Journal of Information and Knowledge Management Systems, vol. 53 no. 4
Type: Research Article
ISSN: 2059-5891

Keywords

Article
Publication date: 9 March 2021

Nandan Prabhu, Badrinarayan Srirangam Ramaprasad, Krishna Prasad and Roopa Modem

This study explores the mediating influences of team reflexivity and workplace spirituality in the shared transformational leadership-team performance relationship.

Abstract

Purpose

This study explores the mediating influences of team reflexivity and workplace spirituality in the shared transformational leadership-team performance relationship.

Design/methodology/approach

Adopting the cross-sectional research design, this study collected data from 130 ongoing teams working in India's information technology (IT) sector. The study collected data on shared transformational leadership by adopting the referent-shift consensus method while collecting data on team performance from managers. Thus, the study explored the relationships among the constructs of this research by using multi-source data.

Findings

This study has shown that shared transformational leadership induces workplace spirituality and team reflexivity among team members. This research's results show that workplace spirituality mediates the shared transformational leadership-team performance and shared transformational leadership-team reflexivity relationships. This research has also demonstrated that team reflexivity mediates the shared transformational leadership-team performance relationship.

Practical implications

Necessity to facilitate relational job design changes, knowledge sharing, intellectual stimulation is the primary managerial implication of this study. This study also articulates the need to pay attention to create organizational conditions for the emergence of workplace spirituality.

Originality/value

This is the first study that has positioned shared transformational leadership and workplace spirituality as the antecedents of team reflexivity. This research has shown the value and limitation of team reflexivity in ongoing teams.

Details

South Asian Journal of Business Studies, vol. 11 no. 3
Type: Research Article
ISSN: 2398-628X

Keywords

Article
Publication date: 1 September 2002

Krishna Prasad and K.B. Akhilesh

This paper examines the aspect of designing global virtual teams and the key factors that impact team design. Examines how design impacts team performance. Proposes a conceptual…

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Abstract

This paper examines the aspect of designing global virtual teams and the key factors that impact team design. Examines how design impacts team performance. Proposes a conceptual model for designing such teams to deliver optimal performance. The model contains four major elements: virtual team structure, strategic objectives, work characteristics and situational constraints. The impact of the last three elements on team structure and their relationship to team performance are examined. Proposes a multi‐dimensional measure for virtual team structure, and considers how situational demands and performance constraints can impact team design. Highlights the fact that performance of teams too is multi‐dimensional and design has to consider the tradeoff involved in these factors. Proposes that global virtual teams be designed with a holistic approach considering an optimal fit between the team structure and the key impacting factors like objectives, work characteristics and situational constraints to deliver performance.

Details

Team Performance Management: An International Journal, vol. 8 no. 5/6
Type: Research Article
ISSN: 1352-7592

Keywords

Open Access
Article
Publication date: 1 May 2020

Krishna Prasad and Nandan Prabhu

The purpose of this study is to investigate whether the earnings surprise influences decision to make earnings announcements during or after the trading hours is influenced by the…

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Abstract

Purpose

The purpose of this study is to investigate whether the earnings surprise influences decision to make earnings announcements during or after the trading hours is influenced by the earnings surprise resulting from the difference between consensus earnings estimates and the actual reported earnings.

Design/methodology/approach

Event study methodology was employed to test the hypotheses relating to earnings surprise and timing of earnings announcements. Twelve quarterly earnings announcements of 30 companies, drawn from BSE SENSEX of India, were studied to test the hypothesized relationships.

Findings

The study has found statistically significant differences in the market responses to the earnings announcements made during and after the trading hours. The market demonstrated a negative response to the earnings announcements made after the trading hours. Further, the results of the logistic regression have shown that the presence of significant earnings surprises is likely to induce firms to make earnings announcements after the trading hours. The results indicate that those firms that intend to reduce the overreaction and underreaction to earnings surprises are likely to make earnings announcements after the trading hours.

Originality/value

This paper highlights the market response to the earnings announcement made during and after the regular trading hour. Further, the paper examines if the earnings surprise influences the decision to announce the results.

Details

Asian Journal of Accounting Research, vol. 5 no. 1
Type: Research Article
ISSN: 2443-4175

Keywords

Article
Publication date: 8 January 2019

Krishna Prasad Pokharel, Madhav Regmi, Allen M. Featherstone and David W. Archer

The purpose of this paper is to identify financial stress and the causes of financial stress for agricultural cooperatives and provide management recommendations to stakeholders…

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Abstract

Purpose

The purpose of this paper is to identify financial stress and the causes of financial stress for agricultural cooperatives and provide management recommendations to stakeholders including cooperatives’ managers, boards of directors and lenders.

Design/methodology/approach

This research used the geometric mean of the real rate of return on equity to identify financially stressed agricultural cooperatives. The real rate of return on equity allows the allocation of total financial stress among the return on assets, leverage and interest rate issues.

Findings

This study found that financially non-stressed agricultural cooperatives had a higher rate of return on equity and rate of return on assets, but lower leverage ratios and interest rates than stressed agricultural cooperatives. Further, non-stressed cooperatives had higher total assets and sales compared to stressed cooperatives. This suggests that smaller cooperatives are more likely to face financial stress than larger cooperatives. The decomposition of the financial problem showed that a substantial percentage of financial stress was correlated with a low return on assets or profitability. A smaller percentage of financial stress was due to financing decisions.

Originality/value

This study provides value by measuring the impact of profitability, leverage and interest rate on the financial performance of agricultural cooperatives. Results showed that a substantial proportion of financial stress was associated with a low return on assets. This indicates that profitability is a problem for agricultural cooperatives. This study also examines profitability during a period of volatile returns in production agriculture.

Details

Agricultural Finance Review, vol. 79 no. 2
Type: Research Article
ISSN: 0002-1466

Keywords

Open Access
Article
Publication date: 19 July 2019

Krishna Prasad, K. Sankaran and Nandan Prabhu

The purpose of this paper is to examine the empirical relationship between gray directors (non-executive non-independent directors) and executive compensation among companies…

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Abstract

Purpose

The purpose of this paper is to examine the empirical relationship between gray directors (non-executive non-independent directors) and executive compensation among companies listed in India’s National Stock Exchange (NSE). The paper also examines the possible interplay of relationships between controlling shareholder duality (controlling shareholder being the CEO), ownership category and executive compensation.

Design/methodology/approach

A sample of 438 firms listed in the NSE of India was studied using data spanning five financial years, 2012–2013 to 2016–2017.

Findings

Empirical evidence suggests that there is a positive association between the proportion of gray directors on the board and executive compensation. The sensitivity of executive compensation to gray directors is found to be higher among family controlled firms. This research has also found that CEOs who belong to controlling shareholder groups received higher pay than professional CEOs. The authors conjecture that these results suggest cronyism and may contribute to lower levels of corporate governance practices in the country.

Research limitations/implications

The hybrid board structure, which India has adopted with the desire to bring the best of Anglo Saxon and Japanese board philosophies, has paradoxically led to self-serving boards. Exploration of alternative thinking to bring about changes in the regulatory framework is, therefore, necessary.

Originality/value

Serious problems are identified with the philosophy behind board composition mandated by Listing Requirements for Indian firms with empirical evidence showing how the existing rules generate cronyism and unfairness to minority shareholders.

Details

European Journal of Management and Business Economics, vol. 28 no. 3
Type: Research Article
ISSN: 2444-8494

Keywords

Article
Publication date: 1 June 2020

Krishna Prasad Paudel

The purpose of this paper is to investigate the practices of knowledge management (KM) by the Justices and bench officers of Judiciary of Nepal. The aim of this study is to…

Abstract

Purpose

The purpose of this paper is to investigate the practices of knowledge management (KM) by the Justices and bench officers of Judiciary of Nepal. The aim of this study is to explore the KM practices by the Justices and bench officers of the Supreme Court of Nepal during the process of the decision-making process and Judgmental preparing process.

Design/methodology/approach

The qualitative design and case study method was applied to this research. The information were collected from the Justices and bench officers of the Supreme Court of Nepal by using an interview of the participants.

Findings

It was essential to establish the KM in judiciary in the process of case hearing, decision-making and execution process. The KM tool and techniques help to make the employee of judiciary including justices to make a decision faster. It also establishes the values of the KM in judiciary from Judicial and administrative perspectives.

Research limitations/implications

The study anticipated the participants’ perceptions and practices of KM during the process of case hearing, decision-making and decision execution process of the case. This research was not viewed from the perspectives of judicial administration. The research participants of this study were Justices and bench officers of the Supreme Court of Nepal. So, it reflects the scenario of practices of Supreme court of Nepal.

Practical implications

This paper provides support for the importance of KM practices and awareness in judiciary to enhance the decision-making process during the case hearing process by the Justices in court.

Originality/value

This paper tries to establish practical implication along with its importance in Judiciary of Nepal.

Details

International Journal of Law and Management, vol. 62 no. 5
Type: Research Article
ISSN: 1754-243X

Keywords

Article
Publication date: 1 January 2013

Krishna Prasad Pant

Over 10 percent of rural poor in Nepal are still using animal dung cake as the major cooking fuel, reducing the availability of plant nutrients or increasing the need for chemical…

Abstract

Purpose

Over 10 percent of rural poor in Nepal are still using animal dung cake as the major cooking fuel, reducing the availability of plant nutrients or increasing the need for chemical fertilizers. The purpose of this paper is to assess the effects of dung fuel use on demand for chemical fertilizers and explore factors affecting the household decisions to use dung fuel.

Design/methodology/approach

The data are generated from survey of 331 households using either dung fuel or biogas, randomly selected from Kapilvastu district in Nepal. Test of mean differences and ordinary least square are used for finding the effect of dung fuel use on demand for chemical fertilizers. Probit regression is used to explore the factors affecting use of dung cake fuel by rural people.

Findings

The study quantified that burning animal dung for fuel increases the demand for chemical fertilizers by 32.35 kg per household for just maintaining the crop yield at the level of non‐burning households. At the national level, this accounts to 26,551 tons of chemical fertilizers costing NPR 687 million per year. The amount, however, does not include the health costs and drudgery of the households and pollution and green house gas emission costs to the society. The study finds income, education and ethnicity as the major factors affecting the dung cake use and recommends some policy measures to reduce it.

Research limitations/implications

The research was conducted in a district with survey of a sample of households as a case study, and most probably cannot be generalized at the national or international levels. The sample includes the households using dung cake fuel and biogas exclusively. Other households using both the fuels and some other fuels are excluded in the study.

Practical implications

The findings are useful for policy makers working in agriculture and household energy for designing appropriate policy necessary for increasing agriculture policies and household energy technology (such a biogas) adoption.

Social implications

The recommendations help in understanding the costs of dung burning at the household and national level. The understanding helps in increasing farm productivity and saving health of the residents.

Originality/value

The study is original in its design, data and findings. It will help the policy makers and the rural poor.

Details

World Journal of Science, Technology and Sustainable Development, vol. 10 no. 1
Type: Research Article
ISSN: 2042-5945

Keywords

1 – 10 of 209