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Article
Publication date: 7 October 2020

Humyra Jabeen Bristy, Janice How and Peter Verhoeven

The authors investigate the role of gender in the way firms evaluate and resolve the ethical dilemma founded on the corporate social responsibility–corporate financial performance…

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Abstract

Purpose

The authors investigate the role of gender in the way firms evaluate and resolve the ethical dilemma founded on the corporate social responsibility–corporate financial performance (CSR–CFP) nexus. This study is premised on Gilligan's “two voices” theory and the social role theory that there is a gender-based difference in moral thinking.

Design/methodology/approach

The authors adopt the two-stage least squares (2SLS) and generalized method of moments (GMM) approach to control for simultaneity between female representation on boards, CSR and financial performance. The sample consists of 9,569 firm-year observations from 1,527 US firms for the period 1996–2014.

Findings

The authors find that CSR initiatives and activities undertaken by US firms are profit maximizing. However, the return on investment in CSR decreases with the proportion of female directors on the board. This study underscores the importance of considering gender in furthering the understanding of how firms address the CSR–CFP nexus.

Research limitations/implications

This research is not without limitations, which includes the way the authors operationalize CSR. The CSR scores from the MSCI ESG database have been criticized for being relatively weak predictors of actual CSR outcomes. Since the CSR–CFP nexus is likely to be far more complex than that portrayed by the KLD scores, the authors encourage future research to explore metrics of other social rating agencies which perhaps better capture the quality of a firm's CSR.

Practical implications

In the face of the long and unresolved debate on the effect of gender diversity on the board's monitoring efficacy and decision- making process (Adams and Ferrera, 2009), the authors’ finding that female directors' moral orientation and investment in CSR affect firms' bottom-line figures has important implications for shareholders and regulators, helping them to see how gender may play an important role in addressing this relationship.

Originality/value

Although prior studies provide useful insights into the nexus between CSR and CFP, little is known whether gender affects this relation. This research provides empirical support for Gilligan's “two voices” theory that there is a gender-based difference in moral thinking.

Details

International Journal of Managerial Finance, vol. 17 no. 5
Type: Research Article
ISSN: 1743-9132

Keywords

Abstract

Details

The Emerald Handbook of Blockchain for Business
Type: Book
ISBN: 978-1-83982-198-1

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Article
Publication date: 1 March 1979

Janhendrik A. Vroom

Tourism generating areas provide employment for thousands with the outlook for future growth surpassing all estimates. To create jobs and to increase the influx of tourists…

Abstract

Tourism generating areas provide employment for thousands with the outlook for future growth surpassing all estimates. To create jobs and to increase the influx of tourists, promotion of the sociocultural aspects of tourism are of prime importance. New York in its advertising campaign «I love New York», provided a $ 491 million boom in travel earnings with some $ 60 million added to the state's treasury in taxes. Not a bad return ([5] : 1).

Details

The Tourist Review, vol. 34 no. 3
Type: Research Article
ISSN: 0251-3102

Article
Publication date: 12 March 2014

Rachel Hewett, Carole Torgerson and Graeme Douglas

The purpose of this paper is to present the results of a pilot trial, investigating the accessibility provided by a tablet computer (Apple iPad) to individuals with visual…

Abstract

Purpose

The purpose of this paper is to present the results of a pilot trial, investigating the accessibility provided by a tablet computer (Apple iPad) to individuals with visual impairment. The study was designed around an N-of-1 randomised controlled trial (RCT), which was replicated for 12 participants. It served as an opportunity to evaluate the use N-of-1 trials in studies involving people who are visually impaired.

Design/methodology/approach

The study centred round an N-of-1 RCT, comparing the accessibility provided by control equipment (Windows computer) against the intervention equipment (Apple iPad). Twelve participants conducted six tests on the equipment as per randomisation, followed by a quantitative-based evaluation and short interviews.

Findings

One-sided individual randomisation tests showed a significant result for overall satisfaction in favour of the tablet at the 0.05 significance level for seven of the participants. Participants identified several strengths of the iPad in helping a partially sighted user in accessing the internet: inbuilt zoom and magnification options; increased control as a result of the touch screen; and accessibility tools being built into the operating system. The main limitation suggested was the way the zoom function operates by enlarging the onscreen keyboard. This caused difficulties for those with more severe visual impairments using this function in inputting text.

Originality/value

There has been limited research to substantiate positive reviews of the tablet computer for low-vision users. The results of this pilot study gives evidence in support of these potential benefits, and demonstrates the importance of a more thorough investigation.

Details

Journal of Assistive Technologies, vol. 8 no. 1
Type: Research Article
ISSN: 1754-9450

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Article
Publication date: 7 September 2015

Effiezal Aswadi Abdul Wahab, Anwar Allah Pitchay and Ruhani Ali

The purpose of this paper is to examine the relationship between Bumiputra (in reference to Malay indigenous race) directors, a proxy for culture and analysts forecast. In…

2273

Abstract

Purpose

The purpose of this paper is to examine the relationship between Bumiputra (in reference to Malay indigenous race) directors, a proxy for culture and analysts forecast. In addition, the study investigates whether corporate governance affects that relationship.

Design/methodology/approach

The sample of this study is based on 664 firm-year observations from 193 firms during the 1999-2009 periods. The authors employ a panel least square regression with both period and industry fixed effects. The authors retrieved of analyst data from the Institutional Broker Estimate System (I/B/E/S) database while the authors hand collected the corporate governance variables. The remaining data were collected from Compustat Global.

Findings

The authors find a positive relationship between the proxy of culture, Bumiputra directors and analysts forecast error suggesting that cultural values influences the level of information in the Malaysian capital market.

Research limitations/implications

The research is dependent on the data availability from I/B/E/S database.

Originality/value

The authors extend the work of Haniffa and Cooke (2002) in investigating how cultural values influence the capital market. In addition, this is the first study that investigates culture values and the analysts forecast.

Details

Asian Review of Accounting, vol. 23 no. 3
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 3 August 2015

Sayla Sowat Siddiqui

The purpose of this paper is to investigate the relationship between corporate governance and firm performance by conducting a meta-analysis of 25 previous studies. The analysis…

4517

Abstract

Purpose

The purpose of this paper is to investigate the relationship between corporate governance and firm performance by conducting a meta-analysis of 25 previous studies. The analysis has three specific concerns, i.e. the moderating effects of legal systems (common law or civil law), governance mechanisms (external or both external and internal governance together) and performance measures (accounting or market value).

Design/methodology/approach

The methodology used is the meta-analysis technique developed by Hunter et al. (1982).

Findings

The findings show that the external governance mechanisms measured by anti-takeover provisions and market value of firm performance measured by Tobin’s Q and market to book value are the key moderators of this relationship.

Practical implications

This paper has important implications for regulators and directors by proposing external governance to be an influential factor of firm performance. This paper is also of interest to the investors and companies by highlighting the significant relationship between corporate governance and market value of the firm.

Originality/value

As the author finds that the external governance mechanism (anti-takeover provisions) exerts more influential effect on firm performance than both external and internal governance together, this research confirms the imperative for external governance to increase the firm value.

Details

International Journal of Accounting and Information Management, vol. 23 no. 3
Type: Research Article
ISSN: 1834-7649

Keywords

Book part
Publication date: 21 August 2017

Bruno Broucker, Kurt De Wit and Jef C. Verhoeven

This chapter discusses the implications of New Public Management (NPM) and of alternative theories on the higher education sector. Three clusters of alternative concepts and…

Abstract

This chapter discusses the implications of New Public Management (NPM) and of alternative theories on the higher education sector. Three clusters of alternative concepts and theories are identified, positioned in relation to NPM, and discussed. The chapter concludes that the different theoretical approaches: (1) cannot always be distinguished easily, (2) entail a risk of normativity due to the position of higher education in society, and (3) demonstrate that higher education policy and research are in need of a multi-theoretical approach that is able to put higher education back into its social, political, and economic context. By formulating research questions on the role of higher education and on the impact of former reforms, it is suggested that policy and research look further than the current concepts and theoretical approaches to build a new agenda for future.

Book part
Publication date: 24 November 2022

John Quinn

Responding to the increased visibility of populist demagogues in the critical and cultural discourses of contemporary Western society, recent activity within the academy has…

Abstract

Responding to the increased visibility of populist demagogues in the critical and cultural discourses of contemporary Western society, recent activity within the academy has sought to clarify, develop and (re)define populism as a phenomenon. Via analyses of Aliens (Cameron, 1986), The Running Man (Glaser, 1987) and Robocop (Verhoeven, 1987), this chapter draws upon these conceptualisations to revisit a sample of action heroes from the eighties action cinema. Exploring the intersection of these gendered identities with the aesthetics of ideational populism, the chapter demonstrates how such texts have helped shape the nature of the action cinema genre from the outset. In doing so, the chapter considers (1) how these narratives construct a duality of homogenous antagonistic groups, organised around a virtuous people and corrupt self-serving elite, thereby mirroring the fundamental conditions of populism, (2) how the super-objectives guiding the principles and actions of characters operate as gendered and thin-centred ideologies which fail to offer meaningful solutions to the wider socio-political issues encountered, and (3) how Richards, Ripley and Robocop are positioned as self-appointed demagogues, who pursue personal, rather than common, solutions and often operate without conventional societal constraints.

Details

Gender and Action Films 1980-2000
Type: Book
ISBN: 978-1-80117-506-7

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Article
Publication date: 25 January 2013

Iris Bakker, Theo J.M. van der Voordt, Jan de Boon and Peter Vink

The purpose of this paper is to establish the influences of the colours red and blue on perceived well being, social cohesion and productivity in complex real life work conditions…

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Abstract

Purpose

The purpose of this paper is to establish the influences of the colours red and blue on perceived well being, social cohesion and productivity in complex real life work conditions during regular meetings.

Design/methodology/approach

In total, seven regular government teams held seven regular meetings in red, blue and reference meeting rooms. In literature it is often mentioned that red is a warm and blue a cool colour. To be able to test the warmth and coldness effects the authors have amplified the warm and cold qualities with light colour and colour of the table top desk. The employees were asked to complete questionnaires concerning perceived well being, social cohesion and productivity. In total, 52 subjects completed three questionnaires, at the start, the end and two or three days after the meeting. Data were analysed with SPSS 16.

Findings

The findings did not show any effects of the red and blue environment on perceived well being, social cohesion and productivity. The authors assume the processes in real life work situations are too complex to measure influences.

Research limitations/implications

The research focuses on individual perceptions and did not measure actual well being, social cohesion and productivity.

Practical implications

Practical implications are that statements frequently mentioned in literature concerning influences of red and blue might be not valid in real life meeting settings. New ways of testing the impact of colours should be reconsidered. Because lab situations are too simplified and artificial, the authors suggest testing influences of colour in an isolated setting in relation to art.

Originality/value

The originality of this research concerns testing colour influences in complex real life work settings, such as meetings.

Open Access
Article
Publication date: 27 August 2021

Peter Winkler, Jannik Kretschmer and Michael Etter

Over recent years, public relations (PR) research has diversified in themes and theories. As a result, PR presents itself today as a multi-paradigmatic discipline with competing…

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Abstract

Purpose

Over recent years, public relations (PR) research has diversified in themes and theories. As a result, PR presents itself today as a multi-paradigmatic discipline with competing ideas of progress that mainly circle around questions of ontology and epistemology, i.e. around defining appropriate object and knowledge in PR research.

Design/methodology/approach

This conceptual article highlights a third crucial question underlying the debate drawing on a narrative approach: The question of axiology, hence, the normative question how PR research shall develop to contribute to societal progress.

Findings

The article presents a model, which describes how normative visions of progress in different PR paradigms – functional, co-creational, social-reflective and critical-cultural – manifest in each distinct combinations of four narrative plots – tragedy, romance, comedy and satire.

Originality/value

These findings complement the current debate on disciplinary progress in PR research by fostering reflection and debate on paradigm development and cross-paradigmatic tensions and exchange from an explicit axiological perspective.

Details

Journal of Communication Management, vol. 25 no. 4
Type: Research Article
ISSN: 1363-254X

Keywords

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