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Article
Publication date: 18 October 2023

Anindita Mukherjee, Ashish Gupta, Piyush Tiwari and Baisakhi Sarkar Dhar

Achieving tenure security is a global challenge impacting cities of the global south. The purpose of this paper is to evaluate the role of technology-enabled solutions as an…

Abstract

Purpose

Achieving tenure security is a global challenge impacting cities of the global south. The purpose of this paper is to evaluate the role of technology-enabled solutions as an enabler for the tenure rights of slum dwellers.

Design/methodology/approach

In this paper, we adopted a case study approach to analyze the use cases for technologies aiding India’s securitization of land tenure. The flagship state mission of Odisha, named the Jaga Mission, and that of Punjab, named BASERA – the Chief Minister’s Slum Development Program – were used as cases for this paper.

Findings

It was found that technologies like drone imagery and digital surveys fast-tracked the data collection and helped in mapping the slums with accuracy, mitigating human errors arising during measurement – a necessary condition for ensuring de jure tenure security. The adoption of a technology-based solution, along with a suitable policy and legal framework, has helped in the distribution of secure land titles to the slum dwellers in these states.

Originality/value

Odisha’s and Punjab’s journey in using technology to enable tenure security for its urban poor residents can serve as a model for the cities of the global south, dealing with the challenges of providing secure tenure and property rights.

Details

International Journal of Housing Markets and Analysis, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1753-8270

Keywords

Article
Publication date: 2 February 2024

Nunzia Nappo, Damiano Fiorillo and Giuseppe Lubrano Lavadera

There is extensive literature on the determinants of job tenure insecurity. However, very little is known about the individual drivers of labour market insecurity. Additionally…

Abstract

Purpose

There is extensive literature on the determinants of job tenure insecurity. However, very little is known about the individual drivers of labour market insecurity. Additionally, while a piece of literature shows that volunteering improves workers' income, no study considers volunteering as an activity which could help workers to feel more confident about their perception of labour market insecurity if they lost or resigned their jobs. Therefore, purpose of this paper is to study whether workers who volunteer are less likely to perceive labour market insecurity.

Design/methodology/approach

The paper employs data from the sixth European working conditions survey which provides a great deal of information on working conditions. For the empirical investigation, probit model as well as robustness analysis have been implemented.

Findings

Results show that employees who do voluntary activities have a greater likelihood of declaring perceived labour market insecurity, which is nearly 3 percentage points lower, than employees who do not volunteer. Findings suggest that governments need to improve the relationship between for-profit and non-profit sectors to encourage volunteering.

Originality/value

This is the first study which considers volunteering as an activity which could help workers to feel more confident about their perception of “labour market insecurity”. Most of the studies on “labour market insecurity” do not focus on the workers individual characteristics but mainly on the labour markets institutional characteristics and welfare regimes differences.

Details

Journal of Economic Studies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0144-3585

Keywords

Article
Publication date: 24 November 2023

Windinkonté Séogo

This study investigates how income from non-farm activities affects households' consumption in two land holders' groups: households with insecure land holding and households with…

Abstract

Purpose

This study investigates how income from non-farm activities affects households' consumption in two land holders' groups: households with insecure land holding and households with secure land holding.

Design/methodology/approach

Following an instrumental variable approach, this study analyzes data collected on a nationwide sample of 1,800 households in rural Burkina Faso.

Findings

For insecure land holders' group, this study finds that income from non-farm activities has a positive effect on household consumption per capita. Moreover, the share of household food consumption is negatively associated with non-farm income in this group. For secure land holders' group, the results show that non-farm income has only a negative effect on the share of their food consumption.

Originality/value

The study highlights the livelihood sustaining role of non-farm activities for rural households. Unlike previous studies, the results show that non-farm income is particularly important for land tenure insecure households facing risk of losing agricultural income.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-05-2023-0423

Details

International Journal of Social Economics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 21 July 2023

Natalie Elms and Pamela Fae Kent

The authors investigate the adoption of nomination committees in Australia and identify the managerial power perspective as one explanation for firms not establishing nomination…

Abstract

Purpose

The authors investigate the adoption of nomination committees in Australia and identify the managerial power perspective as one explanation for firms not establishing nomination committees. A positive outcome of establishing a nomination committee from the perspective of board diversity is also examined.

Design/methodology/approach

The authors adopt an archival approach by collecting data for firms listed on the Australian Securities Exchange (ASX) during the period 2010 to 2018. The authors establish the prevalence of nomination committees for small medium and large Australian firms. Regression analyses are used to determine whether the power of the chief executive officer (CEO) influences the adoption of a nomination committee. The association between having nomination committee and board diversity is also analyzed using regression analyses.

Findings

Less than half of firms adopt a nomination committee. Larger firms are more likely to adopt a nomination committee than medium and smaller sized firms. Firms with less powerful CEOs are more likely to adopt a nomination committee. Adoption of a nomination committee is also associated with greater board tenure dispersion and board gender diversity in medium and smaller sized firms.

Originality/value

Evidence on nomination committees provides original research that extends previous research focusing on the audit, risk and remuneration committees and samples restricted to large firms. The nomination committee has an important role to play in the appointment of directors yet limited evidence exists of the adoption rate, explanation for non-adoption and benefits of adoption. The authors add to this evidence.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 24 October 2023

Mohammad Badrul Muttakin and Arifur Khan

This study aims to explore the association between chief executive officer (CEO) tenure and the quality of information disclosed through integrated reporting quality (IRQ), which…

Abstract

Purpose

This study aims to explore the association between chief executive officer (CEO) tenure and the quality of information disclosed through integrated reporting quality (IRQ), which combines financial and non-financial data. The authors also investigate how formal (e.g. board independence and gender diversity) and informal (e.g. corporate culture) governance mechanisms influence this association. By analysing these factors, the authors expect to provide valuable insights on the impact of CEO tenure and governance structures on the comprehensive nature of integrated reporting.

Design/methodology/approach

This study uses a sample of the top 200 Australian Securities Exchange (ASX)-listed companies from 2015 to 2019. IRQ is measured through levels of compliance with the integrated reporting (IR) framework proposed by the International Integrated Reporting Council (IIRC). The hypotheses are tested using multiple regression analyses.

Findings

The authors find that CEO tenure is negatively associated with IRQ. Furthermore, CEO tenure has a more positive influence on IRQ in the early CEO tenure years than later ones. The authors' study finds that the association between CEO tenure and IRQ is insignificant when firms have a high level of monitoring, as measured by board independence and gender diversity. The authors also document that competitive corporate culture moderates the negative association between CEO tenure and IRQ.

Originality/value

The authors' study highlights the significant impact of internal formal and informal governance mechanisms on disclosure practices in Australia's voluntary IR environment. By shedding light on these factors, the authors' research enhances understanding of Australian companies' IR practices and offers valuable insights for scholars, policymakers and practitioners in the field.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 3 April 2024

Pureum Kim and Myungsoo Son

This study aims to examine whether the newly available auditor tenure information is associated with non-GAAP earnings, as the recent requirement to disclose the initial year of…

Abstract

Purpose

This study aims to examine whether the newly available auditor tenure information is associated with non-GAAP earnings, as the recent requirement to disclose the initial year of auditor-client relationship in audit reports may give the impression that longer auditor tenure may be related to lower audit quality.

Design/methodology/approach

Using a sample of firm-quarters from 2017 to 2020, the authors conduct both univariate and regression analyses. We use hand-collected data for auditor tenure, SEC comment letters, and non-GAAP variables.

Findings

First, the authors find that the likelihood of disclosing non-GAAP earnings monotonically increases with auditor tenure on a univariate basis. Second, auditor tenure is negatively associated with aggressive non-GAAP reporting. Third, the authors document evidence of aggressive reporting in general; that is, items excluded in calculating non-GAAP earnings are associated with future performance. However, the association declines with longer auditor tenure. Finally, the authors report evidence that the likelihood of receiving an SEC comment letter that contains non-GAAP comments decreases with longer auditor tenure.

Practical implications

The results show that regulators need to consider both GAAP and non-GAAP disclosures’ costs and benefits when enacting auditor tenure regulation. Investors can benefit from the findings in evaluating the quality of non-GAAP earnings. The findings are also relevant to the SEC when allocating limited resources in monitoring non-GAAP reporting.

Originality/value

To the best of the authors’ knowledge, this is the first study showing that auditor tenure is associated with the quality of non-GAAP earnings. Given that financial reporting quality should be understood as a comprehensive system comprising both mandatory and voluntary disclosures, this study complements the literature that examines the effect of auditor tenure on financial reporting quality using GAAP reporting.

Details

Managerial Auditing Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 29 December 2022

Ala’a Azzam and Salem Alhababsah

This study aims to examine whether the age and tenure of the chair of the board of directors are related to research and development (R&D) investment in China.

Abstract

Purpose

This study aims to examine whether the age and tenure of the chair of the board of directors are related to research and development (R&D) investment in China.

Design/methodology/approach

This study uses A-share manufacturing firms that traded on the Shanghai and Shenzhen stock exchange between 2009 and 2018. This study uses OLS regressions, controls for self-selection bias, and uses an instrumental variable to alleviate the concern of endogeneity.

Findings

This study finds that chair tenure has a negative relationship with R&D investment. This study does not find a significant relationship between chair age and R&D investment.

Originality/value

This study contributes to corporate governance and strategic management literature by highlighting chair tenure as a new factor affecting R&D investments. It also adds a significant contribution to the limited literature on the chair’s role in strategic decisions. Moreover, companies that are eager to strengthen corporate governance and maintain sustained innovation may reconsider the chair tenure. Given that many proposals for board governance reform explicitly stress the importance of limiting board tenure, this study contributes to policymakers by providing evidence in support of these proposals.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 22 January 2024

Sayamol Charoenratana and Samridhi Kharel

As climate change increasingly affects rural food production, there is an urgent need to adopt agricultural adaptation strategies. Because the agricultural sector in Nepal is one…

Abstract

Purpose

As climate change increasingly affects rural food production, there is an urgent need to adopt agricultural adaptation strategies. Because the agricultural sector in Nepal is one of the most vulnerable to the effects of climate change, the adaptation strategies of household farmers in rural areas are crucial. This study aims to address the impacts of agricultural climate change adaptation strategies in Nepal. The research empirically analyzed climate hazards, adaptation strategies and local adaptation plans in Mangalsen Municipality, Achham District, Sudurpashchim Province, Nepal.

Design/methodology/approach

This study used a purposive sampling of household lists, categorized as resource-rich, resource-poor and intermediate households. The analysis used primary data from 110 household surveys conducted among six focus groups and 30 informants were selected for interviews through purposive random sampling.

Findings

Climate change significantly impacts rainfall patterns and temperature, decreasing agriculture productivity and increasing household vulnerability. To overcome these negative impacts, it is crucial to implement measures such as efficient management of farms and livestock. A comprehensive analysis of Nepalese farmers' adaptation strategies to climate change has been conducted, revealing important insights into their coping mechanisms. By examining the correlation between farmers' strategies and the role of the local government, practical policies can be developed for farmers at the local level.

Originality/value

This study represents a significant breakthrough in the authors' understanding of this issue within the context of Nepal. It has been conclusively demonstrated that securing land tenure or land security and adopting appropriate agricultural methods, such as agroforestry, can be instrumental in enabling Nepalese households to cope with the effects of climate change effectively.

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: 29 March 2024

Jing Jiang, Huijuan Dong, Yanan Dong, Yuan Yuan and Xingyong Tu

Although employee overqualification is a common occurrence in the workplace, most research has focused on overqualification at the individual level rather than at the team level…

Abstract

Purpose

Although employee overqualification is a common occurrence in the workplace, most research has focused on overqualification at the individual level rather than at the team level. Drawing on social cognitive theory, this study aimed to uncover how leaders' perception of team overqualification influenced their cognition and follow-up behavior.

Design/methodology/approach

We performed two studies to test our model. In Study 1, we conducted an experiment to examine the causal relationship between leaders' perception of team overqualification and leadership self-efficacy. In Study 2, a two-wave field study was conducted to test the overall model based on a sample obtained from a steel company in China.

Findings

We found that leaders' perception of team overqualification reduced leadership self-efficacy, which in turn hindered leaders' empowering behavior. In addition, leaders' social face consciousness strengthened the negative relationship between leaders' perception of team overqualification and leadership self-efficacy, such that the relationship was more negative when leaders' social face consciousness was high rather than low.

Originality/value

Our study contributes to the literature on employee overqualification and its effects on leaders through investigation at the team level to show how leaders respond to overqualified teams.

Details

Journal of Managerial Psychology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0268-3946

Keywords

Article
Publication date: 30 April 2024

Thai Pham and Farkhondeh Hassandoust

Information security (InfoSec) policy violations are of great concern to all organisations worldwide, especially in the financial industry. Although the importance of InfoSec…

Abstract

Purpose

Information security (InfoSec) policy violations are of great concern to all organisations worldwide, especially in the financial industry. Although the importance of InfoSec policy has been highlighted for many decades, InfoSec breaches still occur due to a low level of employee compliance and a lack of engagement and competence in high-level management. However, previous studies have primarily investigated the behavioural aspects of InfoSec policy compliance at the individual level rather than the managerial factors involved in constructing InfoSec policy and developing its effectiveness. Thus, drawing on neo-institutional theory and a transformational leadership framework, this research investigated the influence of external mechanisms and transformational leadership on InfoSec policy effectiveness.

Design/methodology/approach

The research model was implemented using field survey data from professional managers in the financial sector.

Findings

The results reported that neo-institutional mechanisms and transformational leadership shape InfoSec policy effectiveness in an organisation.

Originality/value

This study broadens current InfoSec policy research from an individual level to a managerial perspective and enhances the existing literature on neo-institutional and transformational leadership in the context of InfoSec. It highlights the need to evaluate InfoSec policy based on external factors and to support transformational leadership styles that promote InfoSec policy enforcement and effectiveness.

Details

Information & Computer Security, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2056-4961

Keywords

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