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Book part
Publication date: 19 February 2024

Quoc Trung Tran

Abstract

Details

Dividend Policy
Type: Book
ISBN: 978-1-83797-988-2

Article
Publication date: 13 June 2023

Aniruddh Nain, Deepika Jain and Ashish Trivedi

This paper aims to examine and compare extant literature on the application of multi-criteria decision-making (MCDM) techniques in humanitarian operations (HOs) and humanitarian…

Abstract

Purpose

This paper aims to examine and compare extant literature on the application of multi-criteria decision-making (MCDM) techniques in humanitarian operations (HOs) and humanitarian supply chains (HSCs). It identifies the status of existing research in the field and suggests a roadmap for academicians to undertake further research in HOs and HSCs using MCDM techniques.

Design/methodology/approach

The paper systematically reviews the research on MCDM applications in HO and HSC domains from 2011 to 2022, as the field gained traction post-2004 Indian Ocean Tsunami phenomena. In the first step, an exhaustive search for journal articles is conducted using 48 keyword searches. To ensure quality, only those articles published in journals featuring in the first quartile of the Scimago Journal Ranking were selected. A total of 103 peer-reviewed articles were selected for the review and then segregated into different categories for analysis.

Findings

The paper highlights insufficient high-quality research in HOs that utilizes MCDM methods. It proposes a roadmap for scholars to enhance the research outcomes by advocating adopting mixed methods. The analysis of various studies revealed a notable absence of contextual reference. A contextual mind map specific to HOs has been developed to assist future research endeavors. This resource can guide researchers in determining the appropriate contextual framework for their studies.

Practical implications

This paper will help practitioners understand the research carried out in the field. The aspiring researchers will identify the gap in the extant research and work on future research directions.

Originality/value

To the best of the authors’ knowledge, this is the first literature review on applying MCDM in HOs and HSCs. It summarises the current status and proposes future research directions.

Details

Benchmarking: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 29 June 2023

Praveen Kumar

This article investigated whether the executives' compensation and corporate governance attributes are aligned with stakeholders' demands for higher corporate voluntary…

Abstract

Purpose

This article investigated whether the executives' compensation and corporate governance attributes are aligned with stakeholders' demands for higher corporate voluntary disclosures. Moreover, the study also examined the moderating role of the auditor's reputation in the direction of association among executive compensation, corporate governance attributes, and voluntary disclosures.

Design/methodology/approach

The study used a sample of S&P BSE index constituents' 90 Indian firms for 2017–2019. The voluntary disclosure scores were fetched from the India Disclosure Index Report published by FTI Consulting. This analysis was carried out in two parts by applying four panel-data regression models in the agency and signalling theories framework. First, the study examined the association between executive compensation, board strength, composition, gender diversity, and voluntary disclosures. Second, the article investigated the moderating role of the “Big 4” in the direction of association among executive compensation, corporate governance attributes, and voluntary disclosures.

Findings

The willingness of executives to share private information with stakeholders depends on the compensation they receive from their employer. The higher compensation paid to executives leads to a higher “tone from the top,” which is better aligned with stakeholder interests. Further, the research also found that bigger board sizes, a higher proportion of independent and woman directors (indicators of good governance), and an auditor's reputation are associated with increased voluntary disclosure.

Research limitations/implications

The findings showed that the executives' compensation and corporate governance attributes are aligned with stakeholders' demand for higher voluntary information from firms. Moreover, the study also found that the “Big 4” play a moderating role in this direction. The choice of a reputed auditor indicates the firms' long-term positive future perspectives, which strengthens investor confidence in the financial market.

Practical implications

The study suggests that fair executive compensation can address the agency problem.

Originality/value

This research furnishes managers and different stakeholders with significant implications of executives' compensation, corporate governance, and auditor's reputation in the best interests of a firm through reducing potential risks of information asymmetry.

Details

Journal of Applied Accounting Research, vol. 25 no. 2
Type: Research Article
ISSN: 0967-5426

Keywords

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