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Article
Publication date: 7 April 2023

Muhammad Jameel Hussain, Dongfang Nie, Gaoliang Tian and Adnan Ashraf

This paper aims to explore the relation between chief executive officer (CEO) tenure and the propensity to adopt the global reporting initiative (GRI) for corporate social…

Abstract

Purpose

This paper aims to explore the relation between chief executive officer (CEO) tenure and the propensity to adopt the global reporting initiative (GRI) for corporate social responsibility reporting in Chinese firms.

Design/methodology/approach

This study used Chinese A-listed firms as sample during 2010–2020. Considering the binary nature of dependent variable, logistic regression model is applied. For robustness, lagged value of independent and control variables, additional control variables and two stage least square regression are used.

Findings

This paper finds that CEO tenure is negatively related to the adoption of GRI reporting standards. Furthermore, this paper finds that this association is less pronounced when CEOs are female and when CEOs have foreign experience. Furthermore, this paper finds that this association is not significant when CEOs are female and when CEOs have foreign experience. This paper also finds that the relationship between CEO tenure and GRI adoption is more pronounced in state-owned enterprises in China. The findings in this paper are robust after controlling for endogeneity.

Practical implications

The study results are important for understanding the development and implementation of GRI framework especially in China.

Originality/value

To the best of the authors’ knowledge, this is the first study to deeply investigate how CEO tenure can affect adoption of GRI in Chinese firms.

Details

Meditari Accountancy Research, vol. 32 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 10 April 2024

Atul Prashar and Moutusy Maity

This study aims to quantitatively consolidate the research conducted over the past four decades on how internal branding activities drive employee commitment. It summarizes…

Abstract

Purpose

This study aims to quantitatively consolidate the research conducted over the past four decades on how internal branding activities drive employee commitment. It summarizes several operationalizations of internal branding and tests the moderating effect of employee’s personal characteristics and job characteristics on the relationship between internal branding and employee commitment.

Design/methodology/approach

This paper uses meta-analysis as the research methodology. The analysis includes a sample of 65 studies (from 62 published works), yielding 226 effect sizes (coded into 82 composite effect sizes) over an aggregated sample of 21,706 respondents.

Findings

This study finds that brand communication, brand-centered human resource management (HRM), training and development, organizational support and culture, brand-centered leadership and an excellent reward system are the key operationalizations of internal branding. Furthermore, employee’s personal (education, age and gender) and job (tenure, work status and level of customer orientation) characteristics significantly moderate the internal branding–employee commitment relationship.

Research limitations/implications

Limited empirical literature on some of the internal branding operationalizations such as brand-centered HRM and rewards has curbed the scope of moderator analysis.

Practical implications

This paper proposes some effective ways of implementing internal branding strategies and provides support for boundary conditions that brand managers should consider to strengthen the impact of internal branding activities on employee commitment.

Originality/value

As per the authors’ knowledge, this paper is among the few quantitative consolidations of four decades of research on the internal branding–employee commitment relationship.

Details

European Journal of Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0309-0566

Keywords

Article
Publication date: 8 April 2024

Rosemond Desir, Patricia A. Ryan and Lumina Albert

The study aims to investigate market reactions associated with the JUST 100 rankings published by JUST Capital, a non-profit organization, as well as differences in financial…

Abstract

Purpose

The study aims to investigate market reactions associated with the JUST 100 rankings published by JUST Capital, a non-profit organization, as well as differences in financial reporting quality and performance between selected firms and their industry peers.

Design/methodology/approach

This study uses a sample of 431 firms selected as the 100 America’s Most Just Companies between 2016 and 2020 by JUST Capital. This study performs both an event study to determine whether the rankings are useful to investors and cross-sectional regression analyses on the characteristics of selected firms compared to their peers.

Findings

This study finds that investors react positively to selected firms around the time of the release of the JUST 100 rankings, suggesting that the rankings are decision-useful. This study also finds that selected firms exhibit higher accounting quality and financial performance than their peers.

Research limitations/implications

Rankings may not be free from bias because of JUST Capital’s ownership of an exchange-traded fund.

Social implications

The findings validate the rankings as well as the methodology used by JUST Capital, as they show market participants value firms that engage in socially responsible actions through their commitment to positively impact five key stakeholder groups: employees, customers, communities, environment and shareholders.

Originality/value

To the best of the authors’ knowledge, this is the first study that shows the importance of the JUST 100 rankings for investment decisions. Considering the growing push for companies to disclose environmental, social and governance (ESG) activities, this study provides evidence to support ESG disclosure regulations.

Details

Review of Accounting and Finance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1475-7702

Keywords

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