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Article
Publication date: 25 March 2024

Moses Agaawena Amagnya

The media is described as a fourth estate of the realm due to its ability to frame and shape discussions on governance and provide a stimulus for fighting corruption. But is the…

Abstract

Purpose

The media is described as a fourth estate of the realm due to its ability to frame and shape discussions on governance and provide a stimulus for fighting corruption. But is the media really an effective tool for fighting corruption? This question arises due to the possibility of the media being used for propaganda, biased reporting and media owners’ and journalists’ engagement in corruption. The current study addresses the question by exploring the relationship between the media and corruption from the perspectives of Ghanaian justice and anti-corruption officials.

Design/methodology/approach

The study adopts a qualitative approach by interviewing justice and anti-corruption officials across three administrative regions in Ghana.

Findings

The results show that while justice officials describe the media as a medium for accusing officials unjustifiably and exaggerating the scale of corruption, anti-corruption officials believe the media helps to fight corruption. In addition to uncovering and exposing public officials’ corruption, the media is also a double-edged sword characterised by intra-vigilance: the media hold “their own” (i.e. journalists fighting corruption) accountable through criticism and exposure of wrongdoings.

Practical implications

The double-edged nature of the media can strengthen and enhance the fight against corruption because anti-corruption actors and journalists will be cautious as misjudgements or errors committed will not be overlooked or concealed by the media. Therefore, anti-corruption agencies in Ghana can collaborate with the media to uncover and expose corruption committed by public officials and even journalists or media owners.

Originality/value

This study is the first in Ghana to explore the relationship between the media and corruption from the perspectives of justice and anti-corruption officials. The approach, frameworks and methodology adopted in this study can be applied in similar studies in other countries on the African continent and beyond.

Details

International Journal of Sociology and Social Policy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0144-333X

Keywords

Open Access
Article
Publication date: 9 February 2024

Luca Menicacci and Lorenzo Simoni

This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media…

1115

Abstract

Purpose

This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media agenda-setting theory and legitimacy theory, this study hypothesises that an increase in ESG negative media coverage should cause a reputational drawback, leading companies to reduce tax avoidance to regain their legitimacy. Hence, this study examines a novel channel that links ESG and taxation.

Design/methodology/approach

This study uses panel regression analysis to examine the relationship between negative media coverage of ESG issues and tax avoidance among the largest European entities. This study considers different measures of tax avoidance and negative media coverage.

Findings

The results show that negative media coverage of ESG issues is negatively associated with tax avoidance, suggesting that media can act as an external monitor for corporate taxation.

Practical implications

The findings have implications for policymakers and regulators, which should consider tax transparency when dealing with ESG disclosure requirements. Tax disclosure should be integrated into ESG reporting.

Social implications

The study has social implications related to the media, which act as watchdogs for firms’ irresponsible practices. According to this study’s findings, increased media pressure has the power to induce a better alignment between declared ESG policies and tax strategies.

Originality/value

This study contributes to the literature on the mechanisms that discourage tax avoidance and the literature on the relationship between ESG and taxation by shedding light on the role of media coverage.

Details

Sustainability Accounting, Management and Policy Journal, vol. 15 no. 7
Type: Research Article
ISSN: 2040-8021

Keywords

Book part
Publication date: 28 March 2024

Jacqueline da Silva Deolindo

In our studies of daily newspapers and news websites in small and medium-sized cities in Brazil, we view these enterprises as firms endowed with specific strengths and weaknesses…

Abstract

In our studies of daily newspapers and news websites in small and medium-sized cities in Brazil, we view these enterprises as firms endowed with specific strengths and weaknesses reflecting the characteristics of the localities in which they operate. In addition, we use references from urban geography and the industrial economy to investigate their structure, conduct, and performance. This chapter presents our observations about the structure of these firms and the journalistic business in non-metropolitan cities of the State of Rio de Janeiro. The results point to greater consolidation of newspapers, despite their traditional way of operating; the low performance of news websites and their restricted source of revenue; and the existence of a potential regional market little explored by these media.

Details

Geo Spaces of Communication Research
Type: Book
ISBN: 978-1-80071-606-3

Keywords

Book part
Publication date: 8 April 2024

Eva Kotlánová

Factors of production (labour, land, capital), technology and technical progress are usually cited as the main sources of economic growth and development. However, there are a…

Abstract

Factors of production (labour, land, capital), technology and technical progress are usually cited as the main sources of economic growth and development. However, there are a number of other factors that have a significant impact on the possibilities and extent of their use or their further improvement and development. These factors undoubtedly include the institutional environment, within which corruption is also a consideration. In this chapter, attention will be focused on the various institutional variables that are used to assess the quality of a country's institutional environment, including corruption. A number of studies have shown that a quality institutional environment and low levels of corruption are prerequisites for long-term economic growth. Using an analysis of individual indicators of the Worldwide Governance Indicators (WGIs), published annually by the World Bank, supplemented by the Corruption Perception Index (published by Transparency International), we look at where Czechia has moved over the last decade or two in terms of institutional quality and corruption.

Article
Publication date: 5 September 2023

Yoo Na Youm, Jin Young Lee and Chong Kyoon Lee

Considering that corporate social responsibility (CSR) addresses a wide range of claims from multiple stakeholders, companies must determine their CSR scope. This paper aims to…

Abstract

Purpose

Considering that corporate social responsibility (CSR) addresses a wide range of claims from multiple stakeholders, companies must determine their CSR scope. This paper aims to examine what factors influence a firm’s decision in its scope of CSR. In exploring what factors influence CSR scope, the authors examine the relationship between a firm’s prosocial orientation and CSR and further examine its boundary conditions by the existence of CSR department.

Design/methodology/approach

This study uses a data set – the Social Value Survey – administered by the Center for Social Value Enhancement Studies based in the context of Korean firms. Based on 86 firm responses, statistical models were performed to test hypotheses.

Findings

The findings show that a firm’s prosocial orientation is positively associated with CSR scope. Further, this study shows that there is a negative moderating effect of the CSR department for the relationship between the prosocial orientation and CSR scope.

Originality/value

This study attempts to contribute to the extensive line of work on the antecedents of CSR by exploring the simultaneous existence of various drivers of CSR and the interplay between the drivers. And this study enhances the understanding on what factors influence the decision of CSR scope within a complex system of diverse stakeholder relationships. Additionally, this study has potentially shed light on the role of CSR departments to determine CSR scope.

Open Access
Article
Publication date: 30 November 2023

Rahma Isaack Adam, Farha Deba Sufian and Lucy Njogu

Women’s empowerment remains a key development challenge in Kenya. The purpose of this study is to attempt to understand the status of women’s empowerment and the key contributors…

Abstract

Purpose

Women’s empowerment remains a key development challenge in Kenya. The purpose of this study is to attempt to understand the status of women’s empowerment and the key contributors to their disempowerment in Kenya’s aquaculture sector.

Design/methodology/approach

A cross-sectional survey was conducted on 534 male and female fish farmers from 300 households drawn from six counties in Kenya (Kakamega, Kisumu, Kisii, Kiambu, Meru and Nyeri). The Abbreviated Women’s Empowerment in Agriculture Index (A-WEAI) was adapted to Abbreviated Women’s Empowerment in Fisheries and Aquaculture Index (A-WEFI) to suit the aquaculture and fisheries sub-sector. The adapted A-WEFI was then used to estimate and the status of women’s and men’s using five domains of empowerment (5DE) and a gender parity index (GPI). Data were analysed using descriptive statistics, Cramer’s V and sensitivity analysis as test statistics.

Findings

About 86% of the men and 80% of the women were classified as empowered. The mean score of the 5DE was 0.93 and 0.95 for women and men, respectively. In addition, 82% of the households achieved gender parity, suggesting that for such households, empowerment of men was no greater than that of women. Overall, the results suggest no major differences between the empowerment of women and men. Findings suggest areas of improvement in empowerment: when observed separately, women report lack of agency in production, resource, time-use and allocation and leadership.

Originality/value

This paper adapts the A-WEAI to the fisheries and aquaculture context, in bid to bridge the gap in standard women’s empowerment measurement methods in this area. Also, there are limited empirical studies on the multifaceted empowerment of women in aquaculture in Kenya. The findings are meant to serve as a point of reference for policymakers, as they develop gender-responsive intervention programmes, and in implementing gender mainstreaming in Kenya.

Details

International Journal of Development Issues, vol. 23 no. 1
Type: Research Article
ISSN: 1446-8956

Keywords

Article
Publication date: 20 November 2023

Minga Negash and Seid Hassan

This paper aims to fill gap in the literature and explore policy options for resolving the problems of accountability by framing three research questions. The research questions…

Abstract

Purpose

This paper aims to fill gap in the literature and explore policy options for resolving the problems of accountability by framing three research questions. The research questions are (i) whether certain elements of Scott’s (2014) institutional pillars attenuate (accentuate) corporate and public accountability; (ii) whether the presence of ruling party-affiliated enterprises (RPAEs) create an increase (decrease) in the degree of corporate (public) accountability; and (iii) whether there is a particular form of ownership change that transforms RPAEs into public investment companies.

Design/methodology/approach

Using a qualitative research methodology that involves term frequency and thematic analysis of publicly available textual information, the paper examines Mechkova et al.’s (2019 forms of government accountability. The paper analyzes the gaps between the de jure and de facto accountability using the institutional pillars framework.

Findings

The findings of the paper are three. First, there are gaps between de jure and de facto in all three (vertical, horizontal and diagonal) forms of government (public) accountability. Second, the study finds that more than three fourth of the parties that contested the June 2021 election did have regional focus. They did not advocate for accountability. Third, Ethiopia’s RPAEs are unique. They have regional focus and are characterized by severe forms of agency and information asymmetry problems.

Research limitations/implications

The main limitation of the paper is its exploratory nature. Extending this research by using cross-country data could provide a more complete picture of the link between corporate (public) accountability and a country’s institutional pillars.

Practical implications

Academic research documents that instilling modern corporate (public) governance standards in the Sub Sahara Africa (SSA) region has shown mixed results. The analysis made in this paper is likely to inform researchers and policymakers about the type of change that leads to better corporate (and public) accountability outcomes.

Social implications

The institutional change proposed in the paper is likely to advance the public interest by mitigating agency and information asymmetry problems and enhancing government accountability. The changes make the enterprises investable, save scarce jobs, enhance diversity and put the assets in RPAEs to better use.

Originality/value

To the best of the authors’ knowledge, this is the first paper that uses the institutional pillars analytical framework to examine an SSA country's corporate (public) accountability problem. It demonstrates that accountability is a domestic and a (novel) traveling theory. The paper identifies the complexity of resolving the interlock between political institutions and business enterprises. It theorizes that it is impossible to instill modern corporate (public) accountability standards without changing regulatory, normative and cultural cognitive pillars of institutions. The paper contributes to the change management and public interest literature.

Details

Management Research Review, vol. 47 no. 4
Type: Research Article
ISSN: 2040-8269

Keywords

Open Access
Article
Publication date: 29 March 2024

Runze Ling, Ailing Pan and Lei Xu

This study examines the impact of China’s mixed-ownership reform on the innovation of non-state-owned acquirers, with a particular focus on the impact on firms with high financing…

Abstract

Purpose

This study examines the impact of China’s mixed-ownership reform on the innovation of non-state-owned acquirers, with a particular focus on the impact on firms with high financing constraints, low-quality accounting information or less tangible assets.

Design/methodology/approach

We use a proprietary dataset of firms listed on the Shanghai and Shenzhen Stock Exchanges to investigate the impact of mixed ownership reform on non-state-owned enterprise (non-SOE) innovation. We employ regression analysis to examine the association between mixed ownership reform and firm innovation.

Findings

The study finds that non-state-owned firms can improve innovation by acquiring equity in state-owned enterprises (SOEs) under the reform. Eased financing constraints, lowered financing costs, better access to tax incentives or government subsidies, lowered agency costs, better accounting information quality and more credit loans are underlying the impact. Additionally, cross-ownership connections amongst non-SOE executives and government intervention strengthen the impact, whilst regional marketisation weakens it.

Originality/value

This study adds to the literature on the association between mixed ownership reform and firm innovation by focussing on the conditions under which this impact is stronger. It also sheds light on the policy implications for SOE reforms in emerging economies.

Details

China Accounting and Finance Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1029-807X

Keywords

Book part
Publication date: 8 April 2024

Petra Růčková and Tomáš Heryán

As Czech export is widely considered the key to the economic development of Czechia, this chapter explores the relationship between microeconomic profitability among companies in…

Abstract

As Czech export is widely considered the key to the economic development of Czechia, this chapter explores the relationship between microeconomic profitability among companies in selected TOP10 export industries and the macroeconomic development of the export itself. An investigation was carried out to compare the differences caused by the COVID-19 pandemic. In addition, the comparison is developed according to the size and concentration of ownership among exporting companies. Annual data are obtained from the Bureau van Dijk Orbis database to analyse profitability among 4,283 companies in 10 NACE industries from 2012 to 2021. We have obtained encouraging results, demonstrating that not only those less profitable companies affected export development. However, in general, our results emphasise the importance of those less profitable medium-sized companies for Czech export, within the manufacture of machinery and equipment, and the manufacture of motor vehicles in particular.

Details

Modeling Economic Growth in Contemporary Czechia
Type: Book
ISBN: 978-1-83753-841-6

Keywords

Open Access
Article
Publication date: 13 February 2024

I. Zografou, E. Galanaki, N. Pahos and I. Deligianni

Previous literature has identified human resources as a key source of competitive advantage in organizations of all sizes. However, Small and Medium-sized Enterprises (SMEs) face…

Abstract

Purpose

Previous literature has identified human resources as a key source of competitive advantage in organizations of all sizes. However, Small and Medium-sized Enterprises (SMEs) face difficulty in comprehensively implementing all recommended Human Resource Management (HRM) functions. In this study, we shed light on the field of HRM in SMEs by focusing on the context of Greek Small and Medium-sized Hotels (SMHs), which represent a dominant private sector employer across the country.

Design/methodology/approach

Using a fuzzy-set qualitative comparative analysis (fsQCA) and 34 in-depth interviews with SMHs' owners/managers, we explore the HRM conditions leading to high levels of performance, while taking into consideration the influence of internal key determinants.

Findings

We uncover three alternative successful HRM strategies that maximize business performance, namely the Compensation-based performers, the HRM developers and the HRM investors. Each strategy fits discreet organizational characteristics related to company size, ownership type and organizational structure.

Originality/value

To the best of the authors' knowledge this is among the first empirical studies that examine different and equifinal performance-enhancing configurations of HRM practices in SMHs.

1 – 10 of 309