Search results

This paper explores the relationship between earnings management and firms' value through the moderating effect of the missing elements – corporate social responsibility (CSR) disclosure and state ownership in Russian companies. The main argument of the paper is that CSR disclosure can be used as a mitigating mechanism to weaken the negative relationship between earnings manipulation and market value. Additionally test whether state ownership is an important moderating factor in this relationship are conducted as state has always played an important role in the emerging Russian market.

The hypotheses are tested on panel data for 223 publicly listed Russian firms for the period 2012–2018. A number of robustness tests are used to check the obtained results for consistency. Following previous research GMM method is employed to address endogeneity concerns.

Supported by stakeholder theory, it is observed that firms that disclosed more CSR information experience a weaker negative relationship between earnings management and market value because investors and other stakeholders positively evaluate a positive CSR image. This negative effect of earnings management on market value is even weaker for state-owned companies as market participants appreciate involvement of state-owned companies in CSR activities and place greater expectations on these firms to be responsible without clear understanding whether these actions are “window dressing” for this type of companies or not.

The study results provide new insights into the relation between earnings management, firm's value, CSR disclosure and state ownership in emerging-market firms. The paper highlight the importance of considering country-specific factors, such as state ownership, while analysing the market reaction on CSR disclosure and earnings management since the institutional peculiarities may help to explain differences in the obtained results.

This paper aims to explore how leaders can develop value-based leadership for sustainable quality development in Lean manufacturing.

A qualitative meta-analysis was conducted using data from a three-year study of Lean manufacturing in Sweden using the Shingo business excellence model as an analytical framework.

This study demonstrates that leaders can develop value-based leadership to support Lean manufacturing by defining and articulating the organization’s values and accompanying behaviors that are needed to support the strategic direction; creating forums and time for leaders to identify the why behind decisions and reflect on their experiences to be able to lead a transformative process; and using storytelling to create a coaching culture to connect values and behaviors, to the processes and systems of work.

This paper contributes insights for developing value-based leadership to support a systemic approach to sustainable quality development in lean manufacturing. Findings are based on a limited case sample size of three manufacturing companies in Sweden.

The findings were derived using a unique methodological approach combining storytelling, appreciative inquiry and coaching with traditional data collection methods including surveys and interviews to identify, define and shape value-based leadership in Lean manufacturing.

The purpose of this paper is to explore leadership succession in families in business. Although there is a vast amount of research on leadership succession, no attempt has been made to understand this phenomenon by using an intergenerational learning approach. By applying the Double ABC–X model, the authors discuss how resilience is developed through intergenerational learning during family leadership succession in business.

Based on a single case, the authors define pre- and post-event parameters of the business family under study and use the Double ABC–X Model as an analytical framework. Individual and pair interviews, as well as a family firm workshop, were undertaken following an action research approach using multiple interventions. The qualitative data were collected by reflective journals, field notes and observation protocols. Finally, the authors analyze the data according to a circular deconstruction strategy.

The authors find specific pre-event stressor parameters related to mutual mistrust, independent decision making and non-strategic transmission of power, knowledge and responsibility from predecessor to successor. The intervention based on the intergenerational approach during the post-crisis phase focuses on problem solving and coping within the new situation of co-habitation among the two generations. The intergenerational learning approach based on pile-up of demands, adaptive resources and perception is the source of family adaptation. Additionally, the power of the narrative to reflect past events and project the future seems to the point where the family starts developing resilience.

The way family businesses deal with critical and stressful events during leadership succession may lead to intergenerational learning, which is a source of resilient families. The authors apply the Double ABC–X model to understand family leadership succession in business and further develop it to explain how families develop resilience.

This article aims to help educators provide a holistic view of the LGBTQ community by highlighting children’s books that include non-parental LGBTQ characters.

The author selected over 80 children’s books honored by the American Library Association’s Rainbow Book List. Twenty-two books were analyzed that contain examples of LGBTQ adults existing beyond the homonormative nuclear family, e.g. two same-sex parents raising children.

The author discusses various ways of living represented in these books, such as chosen families, extended families, romantic partnerships and singlehood.

With the increased number of high-quality LGBTQ-inclusive children’s books published in the past decade, this study provides the foundation for educators to select various texts that reveal diverse representations of LGBTQ individuals.

The study evaluates the influence of human capital efficiency (HCE) and market power on bank performance.

The study employs two measures of bank performance: profitability and stability. Unbalanced panel data of 35 banks operating in Kenya for 2005–2020 collected from published financial statements is utilized. The study employs the feasible generalized least squares (FGLS) method in the analysis and the two-step system generalized method of moments (GMM) for robustness check.

The study affirms an inverted U-shaped relationship between market power and bank performance. The effect of market power on bank profitability is enhanced when a bank has highly efficient human capital. Further, HCE significantly impacts bank stability for banks with low HCE. Interestingly, a further increase in HCE narrows the net interest margins for banks with high HCE, conferring welfare benefits to customers as interest rate spreads shrink.

This study provides important insights into the role of human capital in bank performance. First, banks ought to invest in promoting HCE through training and development. As regulators root for bank consolidation, attention to HCE is imperative for fostering profitability and stability.

The study fills an essential gap in the literature by evaluating the effect of firm-level market power on bank performance in an emerging market. We adopt a novel stochastic frontier estimator to generate the Lerner index. Further, this is the first study known to the authors to evaluate the effect of market power on bank performance in the context of human capital efficiency variations.

Providing student housing designed to support students living with a disability is a global challenge. This study assesses buildings' physical health condition systems and drivers of physical health condition effects on students living with disability (SWD) in purpose-built university housing in Ghana.

The study used quantitative design and methods based on the theory of supportive design premises. Using the partial least square structural equation model, a survey of 301 students living with a physical disability, mild visual disability and mild hearing disability was collected in 225 student housings.

The study found that insect control and cleaning services are a priority in off-campus building design and management and directly positively affected the sense of control and physical health of SWD. The nature of lightning systems, noise and thermal comfort directly negatively affected SWD disability learning and discomfort.

Reviewing and enforcing student housing design drawings at the preliminary development stage by university management is critical. More broadly, physical health systems that control cleaning, noise and thermal comfort are essential for SWD health in student housing.

Studies on all-inclusive building designs have consistently focused on lecture theaters and libraries with limited attention on the physical health condition systems in student housing that support the quality healthcare of university campuses. Research on physical health condition systems in student housing is significant for all-inclusiveness and student housing management.

Drawing on legitimacy and upper-echelon theory, this paper aims to investigate the moderating role of corporate governance in the relationship between corporate social performance (CSP) and board gender diversity (BGD).

Using Morgan Stanley Capital International measures of social and governance performance, the authors use 2,950 firm-year observations from US companies for the years 2016–2020 to show that good performance on social issues drives BGD.

The panel data model indicates that the relationship between CSP and BGD is strengthened when firms display robust corporate governance.

This study contributes to the extant literature through empirical consideration of CSP as a predictor of BGD, a relationship that has rarely been examined. It further highlights the significant role of corporate governance in ensuring that women have access to corporate boards. Discussion and findings highlight that social performance and governance may significantly contribute to the diversity of socially cognizant boards.

This paper aims to explore the impact of COVID-19 on office space in Johannesburg. This study further explores the role of changing work practices in the office sector in South Africa because of the pandemic and its impact on future office space use planning and management.

To understand the footprints that the COVID-19 pandemic has left on the office space market in Johannesburg, this study uses semi-structured interviews, which were administered to corporate office users, and a thematic analysis was adopted to understand the views, perspectives and expectations of office users.

The study showed that space users perceive COVID-19-induced remote working as having benefits, opportunities and challenges. A notable shift in office space utilization has emerged, with employees increasingly opting for roles that permit remote work. This newfound flexibility, accommodating both on-site and remote work, often makes working from home more appealing than traditional office environments that may no longer align with users’ preferences for office spaces.

The study is limited to Johannesburg, South Africa, and may not apply to other African markets. Ten in-depth interviews were conducted, and analysis and results were deduced; this may be considered a limitation of this study.

The pandemic’s impact has brought about irreversible changes, compelling policymakers and business leaders to strategize and prepare. This proactive stance aims to prevent avoidable challenges for employees and companies during future pandemics. A thoughtful approach to the post-pandemic world can usher positive changes in the office and property sector. This includes the coexistence of both remote work and on-site working models.

This paper provides valuable insight into some of the outcomes of the COVID-19 pandemic in South Africa that are essential for future office space use planning and management. The insights from this study extend the literature and provide novel knowledge based on an office sector in the “global south.”

This study aims to consider the role of emotions, especially those related to empathy, in promoting a more humane education that enables students to reach out across kinship chasms to promote the development of communities predicated on a shared value on mutual respect. This attention to empathy includes a review of the rational basis for much schooling, introduces skepticism about the façade of rational thinking, reviews the emotionally flat character of classrooms, attends to the emotional dimensions of literacy education, argues on behalf of taking emotions into account in developmental theories and links empathic connections with social justice efforts. The study’s main thrust is that empathy is a key emotional quality that does not come naturally or easily to many, yet is important to cultivate if social justice is a goal of education.

The author clicked Essay and Conceptual Paper. Yet the author required to write the research design.

The author clicked Essay and Conceptual Paper. Yet the author required to write the research design.

The author clicked Essay and Conceptual Paper. Yet the author required to write the research design.

The paper challenges the rational emphasis of schooling and argues for more attention to the ways in which emotions shape thinking.

This study explores the contribution of social entrepreneurship to the realization of the Sustainable Development Goals (SDGs) in Uganda.

We employed a qualitative approach and a multiple-case design to engage 20 participants. Specifically, semi-structured interviews were conducted to gather the perceptions and views of the participants regarding the study phenomenon.

Study findings indicate that social entrepreneurs support a number of people and undertake activities that solve social, environmental and economic problems. However, environmental issues receive less focus when compared to other sustainability aspects. It is also evident that social entrepreneurs are financially constrained with limited managerial skills, undermining their potential to fulfill their social mission. Despite these challenges, social entrepreneurs have significantly contributed to the attainment of SDGs 1, 4, 5, 8 and 10 in Uganda.

This study contributes to the existing literature on social entrepreneurship and sustainable development. Specifically, it provides initial empirical evidence on the social entrepreneurial activities, the beneficiaries and challenges being addressed by social entrepreneurs and contribution to the attainment of the SDGs in Uganda.