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Book part
Publication date: 16 June 2021

Hui Zhang and Xiaohu Zhou

Women entrepreneurship is designated as the new engines of economic growth in developing countries. Prior research shows how men and women differ in starting a business…

Abstract

Women entrepreneurship is designated as the new engines of economic growth in developing countries. Prior research shows how men and women differ in starting a business, with women normally facing more restrictions on entrepreneurial financing, entrepreneurial growth, and entrepreneurial performance. This has often been explained by gender role, yet we still lack a systematic understanding of how gender roles impact on women's entrepreneurial process in developing countries. In this chapter, we review literatures on female entrepreneurship in developing countries to show how gender role works in developing countries and especially its influence on the intention/entry/business participation and performance of female entrepreneurs.

Details

The Emerald Handbook of Women and Entrepreneurship in Developing Economies
Type: Book
ISBN: 978-1-80071-327-7

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Abstract

Details

SDG13 – Climate Action: Combating Climate Change and its Impacts
Type: Book
ISBN: 978-1-78756-915-7

Article
Publication date: 13 November 2019

Cheshta Kapuria and Neha Singh

The purpose of this paper is twofold: to explore the interrelationships between FDI with growth and sustainability dimension; and to empirically analyze the four…

Abstract

Purpose

The purpose of this paper is twofold: to explore the interrelationships between FDI with growth and sustainability dimension; and to empirically analyze the four dimensions, namely, environmental, economic, social and governance of sustainable FDI for South Asia and West Asia.

Design/methodology/approach

The data utilized in the paper is sourced from the World Development Indicators and the Worldwide Governance Indicators, covering South and West Asian region over the period 2011–2017. The paper employed both static and dynamic panel (two-step difference generalized methods of moments) estimation methods.

Findings

The results established a significant and robust relationship of past year FDI inflows with the current year’s value of FDI inflows for both the regions. Further, some variances in the relationships such as control of corruption, long-run carbon emissions, research and development, number of trademark applications as per the contextual factors have been detected.

Research limitations/implications

The conclusions related to gender and governance found in this paper will be of interest to both researchers and policy makers for substantially reorienting the sustainability attributes to the foreign investment.

Originality/value

The authors’ main contributions are: to encapsulate the conceptual framework into an empirical model by combining all the four dimensions, namely, environmental, economic, social and governance; to have analyzed the possible differences and similarities in the study based on South and West Asia; to have explored the relationship between gender and FDI.

Details

Management Decision, vol. 59 no. 4
Type: Research Article
ISSN: 0025-1747

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Book part
Publication date: 24 October 2018

N. T. Labyntsev, I. V. Alekseeva, E. M. Evstafjeva and R. G. Osipova

One of the major sources of information for investors and other stakeholders on success in doing business is corporate reporting presented by the companies themselves…

Abstract

One of the major sources of information for investors and other stakeholders on success in doing business is corporate reporting presented by the companies themselves. Such a reporting significantly facilitates a dialogue between western stakeholders and companies which plan to enter world markets. It enables increasing not only the value of the business a company runs, but also the sales volume as well. A corporate report reveals information on the priorities and values of the company in the sphere of sustainable development and provides data on the results of its impact on the economic, social, and ecological sphere. A company publishing such a report can claim to be ready to develop a dialogue with society and aims toward accommodating stakeholders’ interests (of a state, clients, employees, shareholders, and investors) in the framework of social partnership.

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Contemporary Issues in Business and Financial Management in Eastern Europe
Type: Book
ISBN: 978-1-78756-449-7

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Book part
Publication date: 25 May 2021

Nicoleta-Daniela Milu and Camelia-Daniela Hategan

Introduction: Nonfinancial reporting is the way in which a company provides information to stakeholders on the social, environmental, and economic impact and performance…

Abstract

Introduction: Nonfinancial reporting is the way in which a company provides information to stakeholders on the social, environmental, and economic impact and performance of its past and present activities. Aim: The objective of the chapter is to analyze the stage and the way of implementation of the requirements of the Non-Financial Reporting Directive by the Romanian companies. Method: In order to carry out the study, we analyzed, structured, and synthesized the public information in order to identify companies that have the obligation to report, thus 721 companies were identified with more than 500 employees on December 31, 2019. Results: The main identified characteristics of the companies consisted in the fact that most of them carried out the activity in the manufacturing industry, had their headquarters in the Bucharest-Ilfov region, most of the companies operating according to Company Law were not listed on the stock exchange. Regarding the financial indicators, 81% of companies registred profit and 52% had a turnover of more than 50 million euros. Regarding the manner of application of the Directive requirements, from the analyzed sample of 22 companies listed on the stock exchange, it was found that 41% of the companies chose to present the nonfinancial information in a separate report. Conclusion: The level of compliance with reporting requirements is still uncertain, as for most companies the information are not public, only listed companies are concerned with improving reporting. İmplications and Originality of the Chapter: The study may be a benchmark in further analysis of the transparency of nonfinancial information conducted by companies and may help in future analysis of their evolution over time.

Details

Contemporary Issues in Social Science
Type: Book
ISBN: 978-1-80043-931-3

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Book part
Publication date: 16 July 2019

Christopher Skousen, Li Sun and Kean Wu

Prior research suggests that managers engage in classification shifting using discontinued operations as an earnings management tool. The authors investigate the role of…

Abstract

Prior research suggests that managers engage in classification shifting using discontinued operations as an earnings management tool. The authors investigate the role of managerial ability in this type of classification shifting because prior research links high ability managers to reduced levels of earnings management. Using a large sample from 1988 to 2014, the authors find that more-able managers better mitigate the extent of classification shifting using discontinued operations. The authors also find that our results are mainly driven by firms with income-decreasing discontinued operations.

Book part
Publication date: 10 February 2020

Ali Altug Bicer

The aim of this study is to analyze the relationship between personality traits and students’ cheating behavior using the five-factor personality model and the fraud…

Abstract

The aim of this study is to analyze the relationship between personality traits and students’ cheating behavior using the five-factor personality model and the fraud triangle factors. This chapter develops an evidential study that has the goal to determine the relationship between the students’ cheating behavior and personality traits by using fraud triangle factors. In this context, 251 surveys have been conducted on students of a foundation university located in Istanbul. As means of data collection, NEO – Five Factor Inventory and Academic Fraud Risk Factors have been used. Data have been analyzed by regression tree analysis. Risk and classification tables have been created before starting the study with a decision tree in which classification and regression trees algorithms were implemented. The results reveal that rationalization behind the cheating is the most important reason for students to copy and people who believed that they were extremely appropriate to copy were responsible ones when analyzed in terms of their personality traits. The results of this study contribute to the literature by discovering the characteristics of those who admit academic dishonesty and underlie the factors or predispositions for engaging in this behavior. For sure, three factors of the fraud triangle may have different levels of significance in this study; in addition, pressure is not associated with the cheating behavior.

Details

Contemporary Issues in Audit Management and Forensic Accounting
Type: Book
ISBN: 978-1-83867-636-0

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Book part
Publication date: 16 September 2022

Lovinska Liudmyla and Kucheriava Maria

Introduction: In the context of globalisation processes, the necessity to create appropriate information support for management decisions at various levels becomes…

Abstract

Introduction: In the context of globalisation processes, the necessity to create appropriate information support for management decisions at various levels becomes increasingly important: at the international, national and enterprise levels. The source of such data is financial reporting. The last leads to increase attention from key users (investors, lenders, other users) to the reliability and quality of financial reporting data. The study of scientific literature and best foreign practices made it possible to identify problems of the theoretical, organisational and methodological background of preparing high-quality financial statements and their assessment, particularly the lack of a unified interpretation of the financial reporting quality concept. The necessity to identify a theoretical basis for assessing financial reporting quality has led to the relevance of this study.

Aim: Scientific substantiation and improvement of theoretical provisions of methodology development for financial reporting quality assessment.

Methods used within the study are the following: Analysis, synthesis, operational approach, bibliographic analysis, generalisation.

Findings: The application of an operational approach to the formulation of the definition of financial reporting quality has made it possible to create the basis for its assessment. This approach involves descriptions of the principles of clarity and uniformity. The authors define the concept of ‘financial reporting quality’, formulating the theoretical principles for financial reporting assessment as the process of establishing compliance of financial statements with a specific list of qualitative characteristics.

Details

The New Digital Era: Other Emerging Risks and Opportunities
Type: Book
ISBN: 978-1-80382-983-8

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Book part
Publication date: 10 February 2020

Gokce Sinem Erbuga

In recent years, there has been considerable interest in corporate governance literature as a result of massive corporate scandals. In today’s world, almost all companies…

Abstract

In recent years, there has been considerable interest in corporate governance literature as a result of massive corporate scandals. In today’s world, almost all companies are exposed to the danger of fraud. Much work on the business risk of corporate fraud has been carried out; however, researchers still have tough discussions on the most effective methods to adopt to tackle fraud. In accordance with previous studies, it is possible to say that companies which obey the corporate governance codes to the letter can minimize the risk of fraud. The importance of this chapter lies in that it helps to explain the evidence that although the deterrent measures company can undertake may well, to a certain extent, work out the problem of fraud, they are way far from eliminating corporate crimes in establishing “corporate governance.” The latter is the key term that defines the public responsibility of corporates binding themselves to the rule of law. Corporate governance has been discussed as one of the effective ways of calling the attention of large firms to social problems and urging them to take necessary actions. The reason that companies cannot eliminate fraud is strictly linked to the evidences of critical organization studies that question the epistemic assumptions of mainstream strand of the same field. Some studies show that the subject is not rational decision-making, neither does it follow the interest, nor is it a pure homo economicus so that rationality is effective in deterring corporate frauds to a certain extent.

Details

Contemporary Issues in Audit Management and Forensic Accounting
Type: Book
ISBN: 978-1-83867-636-0

Keywords

Book part
Publication date: 15 September 2022

Mariya Shygun and Anastasiia Chystova

Purpose: Development of an approach, methods to the internal audit of tax differences, analysis of the peculiarities of the application of internal audit procedures of tax…

Abstract

Purpose: Development of an approach, methods to the internal audit of tax differences, analysis of the peculiarities of the application of internal audit procedures of tax differences and their reflection in the software in Ukraine.

Need for the Study: One of the most important general economic and accounting problems both in practical and scientific terms is the problem of determining the financial results of the enterprise, the methodology of its calculation and methods of taxation.

Questions of consistency of indicators of tax and financial accounting arise constantly as the results revealed according to tax accounting data, considerably deviate from real financial results of activity of the enterprise according to financial accounting data. This leads to tax differences. Moreover, significant deviations can be both in one direction and in the other. These indicators are important for study and analysis.

Methodology: The method of a systematic approach was used to reveal the content of tax differences and build the methodology of internal audit. Selective research, grouping, generalisation are used to study the state of the methodology and organisation of accounting for tax differences and their internal audit.

Findings: The study of the organisation and methods of internal audit allowed the authors to develop their methods of internal audit of tax differences. The chapter highlights such elements of internal audit as sources of information, audit directions, objects of audit and possible typical errors that may be identified during the internal audit. Sources of information for internal audit of tax differences are divided into groups: primary documents, accounting records, reporting and legislation. The authors systematised tax differences and analysed their impact on the pre-tax financial result. Possible errors in accounting for tax differences and ways to correct them are considered. The authors present options for displaying tax differences in software products used in Ukraine.

Practical Implications: This chapter examines the key components of the methodology of auditing the financial statements of the enterprise in terms of indicators of tax differences, the use of which ensures the reliability of reporting, avoids penalties from the tax authorities and ensures the prospects for the organisation. The possibility of digitalisation of accounting for tax differences on the example of software that is popular in Ukraine is considered. The pre-tax financial result is a consolidated, aggregate indicator that is determined by comparing income and expenses from different activities recognised per accounting rules and in most cases cannot be used to calculate income tax without appropriate adjustments.

Details

The New Digital Era: Digitalisation, Emerging Risks and Opportunities
Type: Book
ISBN: 978-1-80382-980-7

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