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1 – 10 of 13
Article
Publication date: 4 August 2021

Hassan Dahmardeh, Mahmood Ghanbari and Seyed Mehdi Rakhtala

The purpose of this paper is to develop a combined control (CC) technique based on the direct torque control (DTC) strategy and vector control (VC) method, to improve the…

Abstract

Purpose

The purpose of this paper is to develop a combined control (CC) technique based on the direct torque control (DTC) strategy and vector control (VC) method, to improve the overall performance of a three-phase induction machine (TPIM) drives.

Design/methodology/approach

The proposed control scheme includes a table-based DTC strategy in connection with a proportional-integral-sliding mode controller and pulse width modulation switching strategy. The control system has merits of DTC technique such as simple structure, less dependent on machine parameters, fast dynamic response and merits of VC technique such as high accuracy and constant switching frequency.

Findings

To validate the effectiveness of the proposed control system, simulation and experimental studies are carried out for a 0.75 kW TPIM in different operating conditions. The achieved results show the superiority of the proposed method in terms of fast dynamics and simple structure compared to the VC strategy and low speed and torque ripples and constant switching frequency compared to the DTC method.

Originality/value

Compared to the conventional CC strategies, the control law of the proposed method is based on DTC theory and modulation is established based on VC. In other words, the variable switching frequency which is one of the main disadvantages of the conventional CC strategies is rectified using the proposed CC scheme.

Details

COMPEL - The international journal for computation and mathematics in electrical and electronic engineering , vol. 40 no. 3
Type: Research Article
ISSN: 0332-1649

Keywords

Article
Publication date: 21 March 2019

Mohammad Alipour, Mehrdad Ghanbari, Babak Jamshidinavid and Aliasghar Taherabadi

The purpose of this paper is to examine the association between corporate environmental disclosure quality (EDQ) and earnings quality (EQ).

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Abstract

Purpose

The purpose of this paper is to examine the association between corporate environmental disclosure quality (EDQ) and earnings quality (EQ).

Design/methodology/approach

The paper uses earnings persistence and accruals quality as a measures of EQ. The paper also uses panel data regression to examine the association between EDQ and EQ for a sample of 107 Iran non-financial firms. Two different theoretical frameworks are used to clarify whether and to what extent an association may exist as an explicit relationship between EDQ and EQ.

Findings

After controlling for several firm-specific characteristics, the results show that between 2011 and 2016, there has been a significant positive relationship between EDQ and EQ.

Practical implications

This study sheds light on the relevance of regulating corporate reporting within a setting where companies are already voluntarily reporting on environmental information. Findings have implications for policymakers who have mandated or considering mandating environmental reporting. To the policymakers, in particular, this study highlights the need for incorporating, within the listing rules, minimum requirements in relation to the nature and content of environmental reports.

Social implications

The findings have implications for stakeholders in terms of effective information quality. The findings are important as more environmentally responsible firms may provide higher quality, more reliable and more transparent information to meet the ethical expectations of stakeholders.

Originality/value

This is the first study in Iran that considered the impact of EDQ on EQ. This study contributes to the literature on the relationship between EDQ and EQ by showing that the EDQ in Iran is associated with the EQ.

Details

Journal of Asia Business Studies, vol. 13 no. 2
Type: Research Article
ISSN: 1558-7894

Keywords

Content available

Abstract

Details

Kybernetes, vol. 41 no. 7/8
Type: Research Article
ISSN: 0368-492X

Article
Publication date: 30 September 2022

Evelyn Mathuki and Jian Zhang

This study aims to determine how cognitive diversity at the workplace influences team creativity. In this regard, the authors examined knowledge sharing and team-focused…

Abstract

Purpose

This study aims to determine how cognitive diversity at the workplace influences team creativity. In this regard, the authors examined knowledge sharing and team-focused inclusion through which team members’ cognitive diversity was expected to elevate their positive work outcomes.

Design/methodology/approach

A quantitative method is used to accumulate the data. The authors surveyed workers and their respective managers at a single China-based food company. The supervisors rated the outcome variables (creativity and team effectiveness) regarding their employees, whereas employees were asked to rate the cognitive diversity, inclusion and knowledge sharing within the workgroup. The final valid sample size (n = 391) consisted of 137 workgroups with an adequate response rate (62.3%).

Findings

Cognitive diversity is related to team effectiveness but not creativity. The research found that cognitive diversity can increase creativity only through enhanced inclusion and knowledge sharing. Inclusion, likewise, explained the impact of cognitive diversity on effectiveness.

Originality/value

The originality of the current research lies in its contemporary exploration of inclusion and cognitive diversity and their pathways to team creativity and effectiveness. The social capital theory was applied to explain the proposed relationships.

Details

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

Keywords

Article
Publication date: 7 December 2020

Marwa Moalla, Bassem Salhi and Anis Jarboui

This study empirically tests a comprehensive set of relevant factors to explain environmental reporting quality. This study aims to understand whether environmental…

Abstract

Purpose

This study empirically tests a comprehensive set of relevant factors to explain environmental reporting quality. This study aims to understand whether environmental assurance has a direct effect on “environmental reporting quality”. In addition, this study also aims to examine the relationship between corporate governance and the quality of environmental reporting as measured by voluntary and timely reporting.

Design/methodology/approach

A number of econometric techniques are used including panel data specifications using a sample of French listed companies in SBF120 for the period 2012–2017.

Findings

The results demonstrate that the presence of an environmental audit committee and the size of the environmental external assurance firm has a significant effect on the level of voluntary reporting of environmental information. The results also reveal that the presence of the environmental audit committee, as well as the corporate social responsibility (CSR) committee, the size of the environmental external assurance and corporate governance index, affect the timely environmental reporting.

Research limitations/implications

This study helps all market participants to more comprehensively evaluate the quality of environmental reporting in the French context and highlights whether various factors could affect the quality of the environmental information disclosed using a multi-theoretical framework.

Originality/value

This paper fills the gap in the literature by highlighting an unexplored field of literature about the quality of environmental reporting by linking on the division of the quality of environmental information reporting into sub-dimensions (voluntary reporting and timely reporting) in the French context. To the knowledge, no empirical study has been done on the timely reporting of environmental information in the French context or other contexts. The originality of the work consists of the fact that it is one of the first works that deal with the relationship between environmental external assurance, corporate governance and the quality of environmental reporting.

Details

Social Responsibility Journal, vol. 17 no. 7
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 10 October 2021

Hang Ngoc My Le, Brendan Thomas O’Connell and Maryam Safari

Drawing from Upper-Echelons Theory (UET), this paper aims to examine whether an increasing number of board members studying and working overseas, especially in Anglo…

Abstract

Purpose

Drawing from Upper-Echelons Theory (UET), this paper aims to examine whether an increasing number of board members studying and working overseas, especially in Anglo countries, provides some impetus for increased corporate environmental disclosures (CED) in Vietnam.

Design/methodology/approach

This study used quantitative data collection and analysis. The data collection involved a content analysis of annual, sustainability and integrated reports to capture the quality and quantity of CED. The authors subsequently developed ordered probit models to quantitatively test the hypotheses.

Findings

The authors find that board members studying in Anglo countries positively impact firms’ levels of CED in emerging economies. However, overseas work experience is found to be an insignificant explanatory variable. Further, the findings suggest that, in Vietnam, Chairs appear to be more influential than chief executive officers in affecting CED levels.

Practical implications

Despite the positive influence of overseas study, the authors find overall levels of CED in Vietnam remain relatively low. This suggests the necessity of dialogue about potential reform in CED policies, which could involve the introduction of mandatory reporting requirements. In addition, to enhance sustainability disclosures, shareholders should appoint board members who possess international qualifications.

Originality/value

This study adds to the literature exploring the impacts of Anglo cultural traits of board members on CED levels, within an economy transitioning from a communist ideology to a market-oriented system context. The connection between international study and cultural norms, beliefs and traditions in these countries and their positive influence on directors’ values and attitudes towards CED have not yet been studied. The study also extends UET by examining the potential positive influence of different national contexts on board members’ education levels.

Content available
Article
Publication date: 3 August 2021

Diogenis Baboukardos, Eshani Beddewela and Teerooven Soobaroyen

Abstract

Details

Sustainability Accounting, Management and Policy Journal, vol. 12 no. 4
Type: Research Article
ISSN: 2040-8021

Article
Publication date: 24 September 2019

Madjid Tavana and Vahid Hajipour

Expert systems are computer-based systems that mimic the logical processes of human experts or organizations to give advice in a specific domain of knowledge. Fuzzy expert…

Abstract

Purpose

Expert systems are computer-based systems that mimic the logical processes of human experts or organizations to give advice in a specific domain of knowledge. Fuzzy expert systems use fuzzy logic to handle uncertainties generated by imprecise, incomplete and/or vague information. The purpose of this paper is to present a comprehensive review of the methods and applications in fuzzy expert systems.

Design/methodology/approach

The authors have carefully reviewed 281 journal publications and 149 conference proceedings published over the past 37 years since 1982. The authors grouped the journal publications and conference proceedings separately accordingly to the methods, application domains, tools and inference systems.

Findings

The authors have synthesized the findings and proposed useful suggestions for future research directions. The authors show that the most common use of fuzzy expert systems is in the medical field.

Originality/value

Fuzzy logic can be used to manage uncertainty in expert systems and solve problems that cannot be solved effectively with conventional methods. In this study, the authors present a comprehensive review of the methods and applications in fuzzy expert systems which could be useful for practicing managers developing expert systems under uncertainty.

Details

Benchmarking: An International Journal, vol. 27 no. 1
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 23 August 2022

Nejla Ould Daoud Ellili

This study aims to highlight the current trends in the literature on corporate governance by applying a bibliometric review of papers on corporate governance topics…

Abstract

Purpose

This study aims to highlight the current trends in the literature on corporate governance by applying a bibliometric review of papers on corporate governance topics published in the journal of Corporate Governance: The International Journal of Business Society (Bingley).

Design/methodology/approach

Bibliometric analysis is a quantitative and qualitative approach applied to bibliographic materials that highlights the core theoretical and empirical contributions to a specific research field. This analysis was based on keyword cartography, bibliometric authors’ citation analysis, bibliometric papers’ co-citation analysis, bibliometric references’ co-citation analysis, journals’ co-citation cartography and qualitative content analysis. It reviews 353 articles on corporate governance published in the journal of Corporate Governance (Bingley). Bibliometric analysis was performed using VOSviewer, and content analysis was performed using WordStat.

Findings

The results identify three major clusters: corporate governance; board of directors; and firm performance. In addition, the results reveal that the journal Corporate Governance (Bingley) has experienced increasingly important growth in research papers on corporate governance topics and citations, reflecting its significant contribution to the corporate governance research field. This study also presents recommendations for future research in this field.

Practical implications

The findings of this study have implications for corporate governance research, such as the impact of ownership structure and the board of directors on environmental, social and governance disclosure. To the best of the authors’ knowledge, this study is the only one to review the key corporate governance research topics on which papers published in the journal of Corporate Governance (Bingley) are focused and can be largely used for corporate governance practices.

Originality/value

This study provides an overview of how the literature on corporate governance research has developed, as well as a summary of the most influential authors, along with countries, organizations and journal sources. This offers an opportunity for future research to focus on this topic.

Details

Corporate Governance: The International Journal of Business in Society, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 15 July 2021

Ejaz Aslam and Razali Haron

This paper aims to investigate the impact of corporate governance and other related factors on the risk-taking of Islamic banks. Risk-taking is defined according to credit…

Abstract

Purpose

This paper aims to investigate the impact of corporate governance and other related factors on the risk-taking of Islamic banks. Risk-taking is defined according to credit risk, liquidity risk and operational risk.

Design/methodology/approach

The study uses the two step system generalized method of moment (2SYS-GMM) estimation technique by using a panel data set of 129 Islamic banks (IBs) from 29 countries in the Middle East, South Asia and the Southeast Asia regions covering from 2008 to 2017. Governance variables incorporated include board size, board independence, chief executive officer (CEO) power, Shariah board and audit committee, as well as other control variables.

Findings

This study provides evidence that board size and Shariah board are positively and significantly related to credit and liquidity risk. Board independence and CEO power are negative and significantly associated with credit and liquidity risk, but the audit committee has a mixed relationship with bank risk. Male CEOs take more risk compared to the female and more board meeting has an inverse relationship with Islamic banks risk. Bank size, however, does not influence the level of risk in Islamic banks, but leverage has an inverse relationship with bank risk.

Research limitations/implications

The present study sheds light on the risk-taking behaviour of the board of IBs, particularly the board independence and CEO power reducing the level of risk in IBs thereby contributing to the agency theory. Therefore, regulators and policymakers can use the findings of this study to strengthen the internal corporate governance mechanism to protect IBs at a time of financial distress. Moreover, it increases the trust of the shareholders and stakeholders in the effectiveness of governance reforms that have been pursued to reap long-term benefits.

Originality/value

To the best of the knowledge, this research is preliminary in examining the board behaviour on risk-taking of IBs from four different regions. The results are robust and suggest that the board of directors mitigate the level of risk in IBs.

Details

Corporate Governance: The International Journal of Business in Society, vol. 21 no. 7
Type: Research Article
ISSN: 1472-0701

Keywords

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