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Article
Publication date: 19 July 2024

Gaurav Dawar, Ramji Nagariya, Shivangi Bhatia, Deepika Dhingra, Monika Agrawal and Pankaj Dhaundiyal

This paper presents a conceptual framework based on an extensive literature review. The aim of this study is to deepen understanding of the relationship between carbon performance…

Abstract

Purpose

This paper presents a conceptual framework based on an extensive literature review. The aim of this study is to deepen understanding of the relationship between carbon performance and the financial market by applying qualitative research approaches.

Design/methodology/approach

The investigation has identified 372 articles sourced from Scopus databases, subjecting the bibliographic data to a comprehensive qualitative–quantitative analysis. The research uses established protocols for a structured literature review, adhering to PRISMA guidelines, machine learning-based structural topic modelling using Python and bibliometric citation analysis.

Findings

The results identified the leading academic authors, institutions and countries concerning carbon performance and financial markets literature. Quantitative studies dominate this research theme. The study has identified six knowledge clusters using topic modelling related to environmental reporting; price drivers of carbon markets; environmental policy and capital markets; financial development and carbon emissions; carbon risk and financial markets; and environmental performance and firm value. The results of the study also present the opportunities associated with carbon performance and the financial market and propose future research agendas on research through theory, characteristics, context and methodology.

Practical implications

The results of the study offer insights to practitioners, researchers and academicians regarding scientific development, intricate relationships and the complexities involved in the intersection of carbon performance and financial markets. For policymakers, a better understanding of carbon performance and financial markets will contribute to designing policies to set up priorities for countering carbon emissions.

Social implications

The study highlights the critical areas that require attention to limit greenhouse gas emissions and promote decarbonisation effectively. Policymakers can leverage these insights to develop targeted and evidence-based policies that facilitate the transition to a more sustainable and low-carbon economy.

Originality/value

The study initially attempts to discuss the research stream on carbon performance and financial markets literature from a systematic literature review.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 10 June 2024

Effiezal Aswadi Abdul Wahab, Iman Harymawan, Damara Ardelia Kusuma Wardani and Mohammad Nasih

This study examines the relationship between the characteristics of militarily experienced directors and financial statement footnote readability. The second research question…

Abstract

Purpose

This study examines the relationship between the characteristics of militarily experienced directors and financial statement footnote readability. The second research question considers whether CEO busyness impacts the relationship between military-experienced directors and financial statement footnotes readability.

Design/methodology/approach

We use nonfinancial listed firms on the Indonesian Stock Exchange from 2010 to 2018, which amounted to 1,002 firm-year observations. We test the hypotheses and use fixed effects and Heckman's two-stage regression.

Findings

This study documents a negative relationship between military directors and financial statement footnote readability. We extend this relationship by factoring board busyness into the equation. We find that the presence of military-connected and busy CEOs negatively impacts the readability of financial statement footnotes. The results remain robust after additional analyses.

Research limitations/implications

Future research should consider a more robust measure of military-experienced directors. A broader context of directors' busyness should be considered, such as including multiple directorships.

Originality/value

We revisit the literature on military-experienced directors by considering political connections as one of the proxies for military connections in Indonesia. The findings largely support the convergence of the political connections literature in which rent-seeking activities are prevalent and prevent sound financial reporting.

Details

Asian Review of Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 21 December 2023

Lan H. Phan and Peter T. Coleman

For decades, conflict resolution (CR) educators working cross-culturally have struggled with a fundamental dilemma – whether to offer western, evidence-based approaches through a…

Abstract

Purpose

For decades, conflict resolution (CR) educators working cross-culturally have struggled with a fundamental dilemma – whether to offer western, evidence-based approaches through a top-down (prescriptive) training process or to use a bottom-up (elicitive) strategy that builds on local cultural knowledge of effective in situ conflict management. This study aims to explore which conditions that prompted experienced CR instructors to use more prescriptive or elicitive approaches to such training in a foreign culture and the implications for training outcomes.

Design/methodology/approach

There are two parts to this study. First, the authors conducted a literature review to identify basic conditions that might be conducive to conducting prescriptive or elicitive cross-cultural CR training. The authors then tested the identified conditions in a survey with experienced CR instructors to identify different conditions that afforded prescriptive or elicitive approaches. Exploratory factor analysis and regression were used to assess which conditions determined whether a prescriptive or elicitive approach produced better outcomes.

Findings

In general, although prescriptive methods were found to be more efficient, elicitive methods produced more effective, culturally appropriate, sustainable and culturally sensitive training. Results revealed a variety of instructor, participant and contextual factors that influenced whether a prescriptive or elicitive approach was applied and found to be more suitable.

Originality/value

This study used empirical survey data with practicing experts to provide insight and guidance into when to use different approaches to CC-CR training effectively.

Details

International Journal of Conflict Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1044-4068

Keywords

Article
Publication date: 29 July 2024

Vratika Jain, Shreya Chaturvedi, Shahid Jamil, Rama Tyagi, Satyadev Arya and Swati Madan

This review paper delves into the comprehensive understanding of Ashwagandha, spanning its botanic occurrence, conventional applications, extraction techniques and pivotal role in…

Abstract

Purpose

This review paper delves into the comprehensive understanding of Ashwagandha, spanning its botanic occurrence, conventional applications, extraction techniques and pivotal role in addressing various disorders.

Design/methodology/approach

Introduction Ashwagandha, also known as Withania somnifera, is a remarkable botanical resource with a rich history of use in traditional medicine.

Findings

In botany, Withania somnifera thrives in diverse ecosystems, particularly in tropical and subtropical regions. Its extensive distribution across regions, the Canary Islands, South Africa, the Middle East, Sri Lanka, India and China underscores its adaptability and resilience. The traditional uses of Ashwagandha in Ayurvedic and indigenous medicine systems have persisted for over 3,000 years. With over 6,000 plant species utilized historically, India, often regarded as the “botanical garden of the world,” has firmly established Ashwagandha as a cornerstone in traditional healing practices.

Originality/value

Extraction methods play a pivotal role in harnessing the therapeutic potential of Ashwagandha. Ultrasonic-assisted extraction and high-performance liquid chromatography are among the techniques employed to obtain the key bioactive compounds. Ashwagandha’s significance in modern medicine is underscored by its potential to address a spectrum of health issues. The multifaceted bioactivity of Ashwagandha is attributed to its antioxidant, anti-inflammatory, heart conditions, metabolic disorders, renal ailments, hepatic diseases and adaptogenic properties, making it a subject of increasing interest in contemporary medical research. This review synthesizes the assorted perspectives of Ashwagandha, from its botanical roots and conventional employments to its advanced extraction strategies and its intention to basic well-being challenges, advertising important bits of knowledge for analysts, specialists and healthcare experts alike.

Details

Nutrition & Food Science , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0034-6659

Keywords

Article
Publication date: 27 February 2024

Anselmo Ferreira Vasconcelos

The purpose of this paper is to analyze the prejudice and discrimination constructs through the lens of a transcendent knowledge concept.

Abstract

Purpose

The purpose of this paper is to analyze the prejudice and discrimination constructs through the lens of a transcendent knowledge concept.

Design/methodology/approach

The paper seeks to demonstrate that Spiritism or Spiritist Doctrine (SD) – regarded here as a source of transcendent knowledge – offers compelling arguments and provides suitable explanations (i.e. transcendent ontology) in relation to the issue of discrimination

Findings

Overall, this paper contributes to a better understanding of diversity and inclusive perspectives by examining the antecedents and consequences of discrimination through the insightful lens of SD tenets. In this sense, the findings suggest that the discriminators and prejudiced people may ironically pass through – as a result of the law of cause and effect – the same hard situations (i.e. ordeals or nightmares) – even though in their future lives – that they impose in their current victims to forcefully open their minds, support universal values, enhance their own feelings and spiritual intelligence.

Practical implications

Evidence presented here (although conceptually in nature) could be somewhat integrated into training sections of diversity management. At a minimum, it may encourage the shift of attitudes, revision of embedded values and reflections about the spiritual consequences to the perpetrators of discrimination against minorities.

Originality/value

Taken as a whole, the SD tenets prompt us to understand that the acts of prejudice, stereotyping and discrimination engender suffering for their perpetrators, even in their future lives (i.e. reincarnations). Broadly speaking, the SD principles compel us to consider transcendent knowledge even in the context of organizational life.

Details

International Journal of Ethics and Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9369

Keywords

Article
Publication date: 8 January 2024

Shalini Srivastava, Muskan Khan, Arpana Kumari and Ajay Kumar Jain

Taking the support of social capital theory and conservation of resource theory, the present study explores the mediating role of rumination and moderating role of mindfulness in…

Abstract

Purpose

Taking the support of social capital theory and conservation of resource theory, the present study explores the mediating role of rumination and moderating role of mindfulness in the relationship of workplace ostracism (WO) and workplace withdrawal (WW).

Design/methodology/approach

The data were collected in two waves from 467 employees working in hotels located in Delhi NCR region of India. The hypothesised relationships were investigated by macro-PROCESS (Hayes, 2013).

Findings

The results found a mediating impact of rumination on WO and WW relationship. It further supported the moderating effect of mindfulness in weakening the association between WO and WW via rumination.

Practical implications

This study identified mindfulness as an essential mechanism by which WO may be regulated to control employee's tendency to ruminate. Rumination may initially be prevented in organisations by regulating the primary effect of WO on employees' decisions for WW.

Originality/value

By linking the research model with the social capital theory, the study has contributed to the existing body of knowledge. The study is the first of its kind in India to examine the impact of hypothesised associations on the hotel industry. The findings of the study would help the industry in understanding the role of mindfulness in reducing aberrant behaviours at workplace.

Details

Journal of Organizational Effectiveness: People and Performance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2051-6614

Keywords

Article
Publication date: 2 August 2022

Ahmad Yuosef Alodat, Zalailah Salleh, Hafiza Aishah Hashim and Farizah Sulong

This study aimed to investigate the effect of sustainability disclosure (SD) as a mediator for the relationship between corporate governance (CG) and the performance of firms…

Abstract

Purpose

This study aimed to investigate the effect of sustainability disclosure (SD) as a mediator for the relationship between corporate governance (CG) and the performance of firms listed on the Amman Stock Exchange (ASE).

Design/methodology/approach

The study analysed 405 reports of firms listed on the ASE from 2014 to 2018. The direct and indirect impact of governance mechanisms on the firms' performance was examined using STATA 15. A four-step procedure for testing mediation was used to determine the mediating role of SD.

Findings

The results demonstrated that the board and audit committees' effectiveness positively and significantly influences the firm's performance. Additionally, the results demonstrated that SD partially mediates the relationship between CG and the firm's performance.

Research limitations/implications

Research implications – This study supported the assumptions of agency, resource dependence and stakeholder theories as the basis to explain the relationship among board’s effectiveness, audit committee’s effectiveness, sustainability report and firm performance in developing economies. In addition, the results suggested that CG helps to enhance the firm's performance and sustainability reporting. Firms providing sustainable report are deemed more responsible and attract more returns to firms. Research limitations – The study only focused on reports from five years for non-financial firms listed on the ASE to test the assumed relationship between the variables.

Practical implications

This study contributed to the body of knowledge by examining the mediating role of SD between CG and firm performance. Investors, managers and regulators can obtain further insights, especially those seeking to improve a firm's performance in the emerging markets, through a sound CG system and extensive sustainability reporting.

Originality/value

This study focused on the direct and indirect impacts of CG and firm performance in an emerging and developing economy. The study used SD as the mediating variable in examining the indirect effect.

Details

Management of Environmental Quality: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1477-7835

Keywords

Article
Publication date: 31 May 2023

Rafael Bakhtavoryan, Chrystian Suchini, Jose Lopez and Desire Djidonou

This study empirically identifies household demographic and socioeconomic characteristics as well as restaurant characteristics that affect the probability of households choosing…

Abstract

Purpose

This study empirically identifies household demographic and socioeconomic characteristics as well as restaurant characteristics that affect the probability of households choosing an ethnic restaurant (American, Asian, European, Mexican and other) in the USA.

Design/methodology/approach

A multinomial logistic regression model is applied using the data derived from the information from the National Household Food Acquisition and Purchase Survey conducted between April 2012 and January 2013.

Findings

The empirical findings suggest that such factors as the unit cost on away-from-home food items (i.e. price), region of residence, primary respondent's ethnicity, race, education level, marital status and employment status as well as such restaurant characteristics as availability of loyalty program and presence of coupons significantly affect the probability of households choosing a particular ethnic restaurant in the USA.

Research limitations/implications

The original dataset employed in this study does not permit the quantification of information associated with size, location, and number of years in operation for the ethnic restaurants considered. Also, the dataset does not permit the classification of the ethnic restaurants included in the “other” category.

Originality/value

To the best of the authors' knowledge, there has been no empirical micro-level analysis associated with determining factors impacting households' choice of ethnic restaurants using a polytomous logistic regression model allowing for a wide range of ethnic restaurants and covering the entire USA, based on an extensive set of household demographic and socioeconomic factors and restaurants characteristics. As such, the current study plugs this research gap, with the empirical findings furnished by this study being of importance to ethnic restaurant operators (owners) in the operators' effort to develop effective marketing strategies.

Details

Journal of Agribusiness in Developing and Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-0839

Keywords

Article
Publication date: 13 June 2023

Adam Lovasz

Drawing on the work of Niklas Luhmann, the paper argues that technology can be viewed as a self-referential system which is autonomous from both human beings and other function…

Abstract

Purpose

Drawing on the work of Niklas Luhmann, the paper argues that technology can be viewed as a self-referential system which is autonomous from both human beings and other function systems of society. The paper aims to develop a philosophy of technology from the work of Niklas Luhmann. To achieve this aim, it draws upon the systems-theory work of Jacques Ellul, a philosopher of technology who focuses on the autonomous potential of technological evolution.

Design/methodology/approach

The paper draws on the work of Niklas Luhmann and Jacques Ellul to explore the theme of autonomous technology and what this means for our thinking about technological issues in the twenty-first century. Insights from these two thinkers and researchers working in the Luhmannian sociological tradition are applied to remote work.

Findings

The sociological approach of Luhmann, coupled with Ellul's insights into the autonomous nature of technology, can help us develop a systems theory of technology which takes seriously its irreducibility to human functions.

Research limitations/implications

The paper contributes to the growing sociological literature that thematizes the Luhmannian approach to technology, helping us better understand this phenomenon and think in new ways about what technological autonomy means.

Originality/value

The paper brings together the work of Luhmann, Ellul and contemporary researchers to advance a new understanding of technology and technological communication.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 7 February 2024

Madhavi Prashant Patil and Ombretta Romice

In urban studies, understanding how individuals perceive density is a complex challenge due to the subjective nature of this perception, which is influenced by sociocultural…

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Abstract

Purpose

In urban studies, understanding how individuals perceive density is a complex challenge due to the subjective nature of this perception, which is influenced by sociocultural, personal and environmental factors. This study addresses these complexities by proposing a systematic framework for comprehending how people perceive density within urban contexts.

Design/methodology/approach

The methodology for developing the framework involved a systematic review of existing literature on the perception of density and related concepts, followed by integrating insights from empirical investigations. The framework designed through this process overcomes the limitations identified in previous research and provides a comprehensive guide for studying perceived density in urban environments.

Findings

The successful application of the framework on case studies in Glasgow and international settings enabled the identification of 20 critical spatial factors (buildings, public realm and urban massing) influencing density perception. The research provided insights into the subjective nature of density perception and the impact that spatial characters of urban form play, demonstrating the framework's effectiveness in understanding the impact of urban form, which is the realm of design and planning professions, on individual experiences.

Originality/value

The paper's originality lies in its comprehensive synthesis of the existing knowledge on the perception of density, the development of a user-responsive framework adaptable to future research and its application in case studies of different natures to identify recurrent links between urban form and user-specific constructs.

Details

Archnet-IJAR: International Journal of Architectural Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2631-6862

Keywords

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