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This paper aims to examine the impact of board governance quality (BGQ) and its mechanisms, namely board activity, board independence, board communication and board expertise, on the level of risk disclosure compliance (RDC) among financial institutions (FIs) in Uganda.

The study adopts a cross-sectional design where data are collected through a questionnaire survey and audited financial statements of 83 FIs. The authors employ partial least square structural equation modeling (SmartPLS32.7) to test hypotheses.

The authors find that the level of RDC in Ugandan FIs is low. Further, the study finds the positive relation between BGQ and RDC. Moreover, the authors find that RDC is positively and significantly related with board activity, board independence, board communication and board expertise. Furthermore, the authors find that the level of RDC is positively and significantly related to ownership type, firm size and board size, respectively. Nevertheless, industry type, number of branches and firm age are insignificantly related to RDC.

The study provides relevant insights into regulators and policy makers with early symptoms of potential problems regarding weak board governance in FIs. Policy makers may also use these findings as a guideline tool for improving existing board governance frameworks in place and development of new disclosure policies. In addition, the study provides an input into the review and amendments of existing corporate governance codes for the regulators.

This study offers the empirical evidence on the nexus between BGQ and RDC of FIs in Uganda. Moreover, the study also offers evidence on how BGQ mechanisms impact RDC. The study also further adds theoretical foundations to the RDC literature.

The chapter discusses the characteristics of audiovisual (AV) media sectors in the Baltic Sea region. Therein it focuses on the specifics of media industries in small countries in the region as they are challenged in ways notably different from large countries with large domestic markets for media content. It discusses the differences between the AV media industries in the Nordic and Baltic countries and suggests that while in the first case long-term welfare society policies and conscious policy-driven system building have conditioned growth and international success then also in the second case innovation policy rationales have facilitated recent growth and dynamics. It then discusses the specific challenges, especially platformisation to small media industries in contemporary globalising media markets, and suggests that opportunities to resist these challenges may be in local inter-sectoral cooperation, that is, in building cross-innovation systems.

This study aims to investigate whether the learning organization, as envisioned by Peter Senge in The Fifth Discipline (1990), facilitates responsible innovation.

The authors analyze the component characteristics of the learning organization as defined by Senge (1990) to identify any conceptual or causal connections to responsible research and innovation (RRI). To define RRI, the authors make use of a commonly cited framework from the academic literature that is consistent with the vision of RRI promoted in European Union policy.

The authors find significant complementarities between being a learning organization and practicing responsible innovation. Some of the practices and characteristics of a learning organization in the sense of Senge (1990) do not merely facilitate RRI, they are RRI by definition. One important caveat is that to qualify as a responsible innovator according to the proposed framework, an organization must involve external stakeholders in the innovation process, a requirement that has no parallel in The Fifth Discipline. The authors conclude that there is at most a small step from being a learning organization to becoming a responsibly innovating learning organization.

The authors propose a reconsideration of the scope of applicability of Senge’s theory, opening new possibilities for drawing inspiration from The Fifth Discipline 30 years after the book was first published. The authors conclude that there may be significant non-economic advantages to being a learning organization, and that The Fifth Discipline may be more valuable for its ethical perspectives on the organization than as a prescription for how to achieve business success.

The issue that revolves around corporate governance and corporate environmental reporting (CER) has always been an essential element deliberated upon globally. A good corporate governance mechanism instills an investor’s confidence and ensures a transparent process that facilitates more disclosures and quality reporting. Precisely, the purpose of this paper is to investigate the relationship between corporate governance variables, namely, board size, board independence, board meeting (BM), risk management committee composition and CER in Nigeria. This study utilized the data obtained from the annual reports of 24 non-financial public listed companies in the Nigeria Stock Exchange comprising three sectors, namely, industrial goods, natural resources and oil & gas for the period of 2011–2015. The model of this study is theoretically based on agency theory. In analyzing data, this study utilized panel data analysis. Based on the Hausman test, the random effect model was used to examine the effect of predictors on CER. The result indicates a positive significant relationship between board independence and CER. Similarly, a positive significant relationship between BM and CER is revealed in the study. However, there is no significant relationship between other hypothesis variables and CER. Finally, the study provides suggestions for future research and several recommendations for regulators, government and accounting professional bodies.

The data was analysed using statistics.

The result indicates a positive significant relationship between board independence and CER. Similarly, a positive significant relationship between BM and CER is revealed in the study. However, there is no significant relationship between other hypothesis variables and CER.

There are no prior studies linking risk management committee with CER.

Mainstream pornography is popular, freely accessible, and infused with themes of male dominance, aggression, and female subservience. Through depicting sex in these ways, mainstream pornography has the potential to influence the further development of harmful sexual scripts that condone or endorse violence against women and girls. These concerns warrant the adoption of a harms-based perspective in critical examinations of pornography's influence on sexual experiences. This chapter reports on findings from interviews with 24 heterosexual emerging adults living in Aotearoa/New Zealand about how pornography has impacted their lives. Despite a shared awareness among participants of mainstream pornography's misogynistic tendencies, and the potential for harm from those displays, men's and women's experiences were profoundly gendered. Men's reported experiences were often associated with concerns about their own sexual behaviors, performances, and/or abilities. Conversely, women's experiences were often shaped by how pornography had affected the way that men related to them sexually. Their experiences included instances of sexual coercion and assault which were not reported by the men. These findings signal the need for a gendered lens, situated within a broader harms-based perspective, in examinations of pornography's influence.

The aim of this article is to give an overview of the development and current state of projectification research. The inquiry was driven by a threefold research question: How has projectification been understood and defined over time, what has the trajectory of the development been and what are the main trends and emerging ideas?

The article is an integrative literature review of research done on the notion of projectification to date. An interdisciplinary, integrative literature review was conducted using Scopus and Web of Science as primary sources of data collection. The full data set consists of 123 journal articles, books, book chapters and conference contributions. With the data set complete, a thematic analysis was conducted.

Among other things, the review outlines the development and scope of projectification research from 1995 until 2021 and discusses four emerging images of projectification: projectification as a managerial approach, projectification as a societal trend, projectification as a human state and projectification as a philosophical issue. These characteristics emphasize some common features of each of the images but also imply that the way projectification is understood changes depending on the paradigmatic perspective taken by the researcher, the time and place in which the observation was made and the level of observation.

The authors have outlined and discussed four images of projectification – projectification as a managerial approach, projectification as a societal trend, projectification as a human state and projectification as a philosophical issue – where each image represents a special take on projectification with some prevalent characteristics. By doing this, the authors provide a systematic categorization of research to date and thus a basis upon which other researchers can build when furthering the understanding of projectification at large.

Real estate is a capital-intensive industry for which the asset values tend to be highly volatile and uncertain. Transaction costs in the industry are therefore high, and transparency for investors may be low. The need to signal reliable estimates of property assets, in the communication to external stakeholders, can therefore be expected to be of extra importance in this sector. The purpose of this paper is to investigate how real estate firms use big four auditors to signal quality.

The authors use Swedish firm level data containing all limited liability real estate companies in the country to determine the determinants of big four auditors. The data set consists of 34,306 observations and is analyzed through logit regressions.

The results show that big four companies are primarily contracted by large and mature companies, rather than new firms or firms with volatile financial records, although the latter could be expected to have a large need to signal quality. The authors also find that firms listed on the stock market and firms targeting public use real estate are more inclined to use big four companies.

Real estate is a capital-intensive industry for which the asset values tend to be highly volatile and uncertain. Transaction costs in the industry are therefore high, and transparency for investors may be low. The need to signal reliable estimates of property assets, in the communication to external stakeholders, can therefore be expected to be of extra importance in this sector. No prior study of this area has been detected.

The Asian banking system has been appreciated with many distinct qualities including consistent in profitability. Many studies have examined the profitability of Asian banking sector from diverse perspectives. However, studies on bank profitability in connection to the capital structure, operating efficiency and non-interest income are only a few. This study investigates the influence of capital structure as estimated by leverage ratio and long-term debt, operating efficiency and non-interest income on the profitability of the banking industry in 28 countries of Asia.

This paper utilizes fixed effect regression model by involving panel data with sample of 492 banks from 28 countries of Asia for the time span of 15 years from 2004 to 2018.

The results confirm that an increase in total debt ratio increases the profit margin of the bank as supported by the agency cost theory, suggesting that the debt financing increases the profitability of the firm. In addition, the findings reveal that lowering the operating expenses and managing of costs effectively can boost the profitability of bank. Furthermore, non-interest income plays a vital role when the interest rates are lower. Hence the study suggests that a careful investment in this sector can generate income as well as increase the profit margin of the banking arena.

The paper examines the profitability of bank by including impact of leverage ratio and long-term debt as a measure of capital structure along with the influence of operational efficiency and non-interest income which contributes to the understanding of the existing literature.

The purpose of this paper is to propose how a bottom-up creation of an ambidextrous organization can be enabled. By integrating research on “contextual ambidexterity” and “individual and organizational capacity building”, an “innovation capacity building” framework is conceptualized that suggests how balance between exploration and exploitation can be maintained.

The study is conceptual. As no data are utilized, focus is on discussing the links between the two theoretical perspectives and the advantages of the proposed innovation capacity building framework.

The innovation capacity building framework discusses the influence, both positive and negative, of the local organizational context for ambidexterity, and the interactions required such as feedback between the management team and the employees so they together can build an ambidextrous working culture. A culture in which it is the individual employee that is responsible for switching between activities related to exploration and exploitation and where the management team empowers the employees to do so.

This study focuses on contextual ambidexterity and how contextual ambidexterity can be implemented as a way of working in contemporary organizations. The originality lies in the proposed framework and in the dedicated focus on “how” ambidexterity can be implemented in organizations.

The purpose of this study is to investigate the moderating effect of board gender diversity on the relationship between sustainability reporting (SR) and earnings management (EM) in the East Africa Community (EAC).

The study analyzed a sample of 71 publicly traded companies from 2011 to 2021.

The study finds that both SR and board gender diversity have a negative and significant effect on EM and that board gender diversity moderates the relationship between SR and EM.

The findings suggest that boards should support the adoption of SR and increase female representation as a practical way to reduce EM. Policymakers should also implement appropriate measures, such as imposing mandatory SR and gender quotas on corporate boards, to address EM.

This research adds to the limited knowledge of SR and EM in the EAC and also fills a gap in the existing literature by investigating the influence of board gender diversity on the link between SR and EM.