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1 – 10 of 67Peter Kodjo Luh, Miriam Arthur, Vera Fiador and Baah Aye Aye Kusi
This study aims to examine how woman corporate leadership indicators and environmental, social and governance (ESG) disclosure in listed banks on Ghana Stock Exchange are related.
Abstract
Purpose
This study aims to examine how woman corporate leadership indicators and environmental, social and governance (ESG) disclosure in listed banks on Ghana Stock Exchange are related.
Design/methodology/approach
Data was obtained from the audited annual reports of the banks for the period 2006–2020. Empirical result estimation was achieved using Panel Corrected Standard Errors.
Findings
The result revealed that female chief executive officer (CEO), female board chairperson and board gender diversity are associated with higher disclosure of ESG issues in listed banks in Ghana in overall terms. However, in terms of individual disclosures, female board chairperson positively impacts social disclosure, whereas both female CEO and female board chairperson affect governance disclosure positively.
Research limitations/implications
In this era of business where there is much emphasis on green business and investment by various stakeholders for purposes of ensuring business legitimacy, the result implies that banks must consider females to occupy the positions of CEO and board chairperson since that can help to improve ESG performance of banks.
Practical implications
In this era of business where there is much emphasis on green business, socially responsible investment and impact investment by various stakeholders, the result implies that banks must consider improving the representation of women in leadership since that can help to improve ESG performance of banks and hence ability to attract more investors.
Originality/value
To the best of the authors’ knowledge, this is the first study to provide empirical evidence from a developing country perspective in Sub-Saharan Africa that gender of bank leadership has implications for ESG disclosure.
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Godfred Matthew Yaw Owusu, Mary-Ann Bart-Plange, Theodora Aba Abekah Koomson and Miriam Arthur
This paper aims to explore the relationship among personality traits, tax morale and tax evasion intention of students. Using the five-factor model of personality ratings, this…
Abstract
Purpose
This paper aims to explore the relationship among personality traits, tax morale and tax evasion intention of students. Using the five-factor model of personality ratings, this study hypothesizes that agreeableness, openness to experience, conscientiousness, extraversion and neuroticism are good predictors of both tax morale and tax evasion intentions of individuals. Further, this paper argues that tax morale correlates negatively with tax evasion intention.
Design/methodology/approach
A survey method was adopted and questionnaires were developed to elicit responses for the study. The study hypotheses were tested structurally using the partial least square-structural equation modelling technique.
Findings
The results of the study demonstrate the existence of a positive and statistically significant relationship between three dimensions of the personality traits (agreeableness, conscientiousness and openness to experience) and tax morale. Consistent with the expectation, the study also finds tax morale to be significant and negatively associated with tax evasion intention.
Research limitations/implications
This study concludes from the findings that improving the tax morale of individuals could be an important way by which tax authorities can improve voluntary tax compliance and reduce the incidence of tax evasion by individuals.
Originality/value
The study uses all the dimensions of the five-factor model to examine the tax evasion intention of individuals. It also contributes to the theoretical literature by highlighting the mediating role of tax morale in the relationship between personality traits and tax evasion intention from an African perspective.
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Godfred Matthew Yaw Owusu, Rita Amoah Bekoe, Miriam Arthur and Theodora Aba Abekah Koomson
This paper investigates the determinants of compulsive buying behaviour (CBB) and ascertains the effect of CBB on the propensity of an individual to be dependent on loans and fall…
Abstract
Purpose
This paper investigates the determinants of compulsive buying behaviour (CBB) and ascertains the effect of CBB on the propensity of an individual to be dependent on loans and fall into financial trouble. The study additionally examines the moderating effect of financial management on the hypothesized relationships.
Design/methodology/approach
The survey method of research was adopted using questionnaires as the principal means of data collection. The predicted relationships of the study were tested using the partial least square structural equation modelling technique.
Findings
The authors’ results suggest materialism, socioeconomic status and financial management skills of an individual are significant predictors of CBB. The authors also find CBB to be positively associated with loan dependence and the authors’ analysis suggests financial management skills moderate the hypothesized relationships.
Social implications
Findings of this study suggest buying compulsively increases the risks of over-dependence on loans and can be indirectly associated with the risk of individuals falling into financial trouble.
Originality/value
The findings highlight the adverse effects of CBB on loan dependence and financial trouble and the moderating effect of financial management on the dominant factors that influence CBB.
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This case presents a series of decision points along with a simple process for ascertaining underlying source(s) of disagreement, which represents an important managerial tool…
Abstract
This case presents a series of decision points along with a simple process for ascertaining underlying source(s) of disagreement, which represents an important managerial tool. The president of First Mates' Wholesale Boating Supply Company is faced with the reality of missing year-end earnings projections and breaking a 30-year streak of successive earnings increases. He has asked all his direct reports to meet with their teams and brainstorm about ways to finish the year in strongly and successfully. The case presents a number of those ideas for students to debate and discuss as they decide which ones the company should pursue.
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Few issues in recent times have so provoked debate and dissention within the library field as has the concept of fees for user services. The issue has aroused the passions of our…
Abstract
Few issues in recent times have so provoked debate and dissention within the library field as has the concept of fees for user services. The issue has aroused the passions of our profession precisely because its roots and implications extend far beyond the confines of just one service discipline. Its reflection is mirrored in national debates about the proper spheres of the public and private sectors—in matters of information generation and distribution, certainly, but in a host of other social ramifications as well, amounting virtually to a debate about the most basic values which we have long assumed to constitute the very framework of our democratic and humanistic society.
Eduardo Luiz Braun, Giancarlo Medeiros Pereira, Miguel Afonso Sellitto and Miriam Borchardt
The purpose of this paper is to analyze a contract-based relationship for value co-creation and gain-sharing between two companies for the purpose of industrial maintenance…
Abstract
Purpose
The purpose of this paper is to analyze a contract-based relationship for value co-creation and gain-sharing between two companies for the purpose of industrial maintenance services. After five years of good results for both parties, the relationship was terminated, thus raising questions regarding on the actual gains shared by both partners from joint actions.
Design/methodology/approach
The research method is the longitudinal case study. The research question is: why would a contractual relationship of co-creation of value be terminated given the fact that it yielded good financial results for both parts over the course of five years? The main research techniques were structured interviews with relevant actors and documental analysis from both parts involved in the contract.
Findings
Even valuable contracts can be terminated if the external scenario changes significantly: it matters very little the good job done together if the result became poor due to external reasons, as buyer’s sales drop in the period. In the inner scenario, mistruth can arise if the buyer maintains parallel structures for performing similar tasks to those of the service provider, showing some kind of independence from the supplier.
Research limitations/implications
The main limitation is that inherent to case studies: the lack of generalization.
Practical implications
When companies decide to contract regular long-term maintenance services, preventions to revenue reductions of the main activity the must be present, for the continuity of the contract.
Originality/value
To the date of this research, no similar study was found, regarding the influence of the external results in the internal relationships in co-creation value contracts.
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Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Tenn. 37203. Mrs. Cheney does not sell the books listed here. They are…
Abstract
Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Tenn. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.
Sabrina Amir, Tyler G. Okimoto and Miriam Moeller
This paper examines how informal knowledge transfer processes unfold during the repatriation of Malaysian executives. The goal is to develop a repatriate knowledge transfer…
Abstract
Purpose
This paper examines how informal knowledge transfer processes unfold during the repatriation of Malaysian executives. The goal is to develop a repatriate knowledge transfer process model, explaining the informal process through which repatriates make decisions about and transfer newly acquired knowledge.
Design/methodology/approach
Given the unexplored nature of the informal knowledge transfer process the study investigates, this research adopts an exploratory qualitative research approach using interview data from 10 Malaysian corporate executives over a period of 14 months, covering prerepatriation and postrepatriation stages.
Findings
The findings indicate that from the repatriates' perspectives, the process flows during repatriates' knowledge transfer depend on the ability and motivation of repatriates, as well as their opportunity to communicate the newly acquired knowledge to their home country organization. We likewise learned that the repatriates' ability to overcome repatriate adjustment and knowledge transfer challenges is crucial in order for them to proactively initiate informal knowledge transfer.
Practical implications
This research is significant as it will assist current and future expatriates to plan and prepare for repatriation and eventual knowledge transfer. The findings will also be useful to organizations that employ repatriates in preparing action plans for repatriation rather than solely focusing on expatriation.
Originality/value
Research and practice formally argue that expatriates are expected to transfer knowledge from the home country organization to the host country organization. While on assignment, expatriates become exposed to various types of new knowledge during the assignment, setting them up to disseminate this newly acquired knowledge to their home country organization upon repatriation – however, knowledge transfer upon repatriation is largely informal. This paper examines how this informal knowledge transfer process unfolds in the repatriation context over a period of 14 months by qualitatively tracing the experiences of 10 Malaysian corporate executives.
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To report on the 31st Annual National Library Legislative Day held on May 3, 2005.
Abstract
Purpose
To report on the 31st Annual National Library Legislative Day held on May 3, 2005.
Design/methodology/approach
Provides a concise review of the conference/
Findings
Topics covered were congressional appropriations, copyright, the USA Patriot Act, key issues: honing the message, school libraries, tele‐communications: the E‐rate, government information and Library Services and Technology Act [LSTA].
Originality/value
This paper is a useful summary of a conference of interest to library and information management professionals.
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To present highlights of the annual Library Legislative Day hosted by the American Library Association in Washington, DC.
Abstract
Purpose
To present highlights of the annual Library Legislative Day hosted by the American Library Association in Washington, DC.
Design/methodology/approach
A brief outline of the main events of the day.
Findings
The aim of this event is to promote advocacy for library services, literacy, resources with a better understanding of privacy and other related issues were commonly addressed themes. Since this is an annual event, it is critical for elected and federal officials, the press as well as the professional library community to share their agendas of common as well as different interests and figure out how to refine ways to address them. Originality/value ‐ Funding libraries is no easy feat, and getting legislators to provide funds and support for library services and resources is the challenge of this annual meeting and to determine better advocacy and effectiveness. Paper type Viewpoint
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