Search results

Ethiopia has enacted laws on transparency and disclosure of information in state-owned enterprises (SOEs). However, these laws are not strict enough, with the transparency and disclosure practices disappointing in the country. Thus, this study aims to investigate the legal framework governing transparency and disclosure in SOEs.

This study uses doctrinal, qualitative and comparative approaches. Domestic legal texts are appraised based on the organization for economic co-operation and development Guideline on Corporate Governance of State-owned Enterprises, the World Bank Toolkit on Corporate Governance of State-owned Enterprises and best national practices. This approach has been further corroborated by qualitative analysis of the basic principles of transparency and disclosure.

The finding reveals that the laws on transparency and disclosure do not comply with global practices and are inadequate to ensure transparency and discourse in SOEs. They fail to establish appropriate disclosure frameworks and practices at the SOE and state-ownership entity levels. They also indiscriminately subject enterprises to multiple auditing functions and conflicting responsibilities.

To the author’s knowledge, this study is the first legal literature on transparency and disclosure in Ethiopian SOEs. This study assists the state as owner in reforming the laws and uplifting SOEs from their current unpleasant condition. It can also become a reference for future research.

Institutional abuse is a worldwide phenomenon with the UK also subject to several high-profile abuse scandals perpetuated on people with learning disabilities and/or mental health conditions living within institutional settings. This study aims to provide a broad perspective of safeguarding practices within institutional care to inform practice and service development in this area.

A narrative overview was undertaken of a range of empirical evidence, discussion papers, enquiry reports, reports from regulatory bodies and professional guidance to explore safeguarding practices within institutional care for individuals with learning disabilities and/or mental health conditions.

A range of literature was identified that exposed and explored abuse in this context. Three key themes were identified: failings within institutional care; safeguarding issues and concerns; and good practice within institutional care. Whilst guidance is available, standards are explicit and protocols facilitate improvement potential in this area, a consistent message was that statutory recommendations for reform have not been effective.

This paper provides an important resource for practitioners and service providers involved in institutional care. An accessible overview of both the empirical evidence and grey literature on adult safeguarding within institutional settings is provided, along with a range of standards and resources that specify practice in these settings.

This study addresses the need for a theory-guided, rich, descriptive account of research data repositories' (RDRs) understanding of data quality and the structures of their data quality assurance (DQA) activities. Its findings can help develop operational DQA models and best practice guides and identify opportunities for innovation in the DQA activities.

The study analyzed 122 data repositories' applications for the Core Trustworthy Data Repositories, interview transcripts of 32 curators and repository managers and data curation-related webpages of their repository websites. The combined dataset represented 146 unique RDRs. The study was guided by a theoretical framework comprising activity theory and an information quality evaluation framework.

The study provided a theory-based examination of the DQA practices of RDRs summarized as a conceptual model. The authors identified three DQA activities: evaluation, intervention and communication and their structures, including activity motivations, roles played and mediating tools and rules and standards. When defining data quality, study participants went beyond the traditional definition of data quality and referenced seven facets of ethical and effective information systems in addition to data quality. Furthermore, the participants and RDRs referenced 13 dimensions in their DQA models. The study revealed that DQA activities were prioritized by data value, level of quality, available expertise, cost and funding incentives.

The study's findings can inform the design and construction of digital research data curation infrastructure components on university campuses that aim to provide access not just to big data but trustworthy data. Communities of practice focused on repositories and archives could consider adding FAIR operationalizations, extensions and metrics focused on data quality. The availability of such metrics and associated measurements can help reusers determine whether they can trust and reuse a particular dataset. The findings of this study can help to develop such data quality assessment metrics and intervention strategies in a sound and systematic way.

To the best of the authors' knowledge, this paper is the first data quality theory guided examination of DQA practices in RDRs.

This paper will discuss one university’s efforts to initiate a process to better support PK-12 continuous school improvement goals for all 13 schools in their PDS network as a way to broaden the university’s mission and respond more formally to the individual school communities with which they partner.

The paper is conceptual in that it presents an innovative idea to stimulate discussion, generate new ideas and advance thinking about cross-institutional collaboration between universities and professional development schools.

The paper provides insights and ideas for bringing about change and growth in a seasoned PDS partnership network by connecting PK-12 continuous school improvement efforts to PDS partnership work.

This paper fulfills an identified need to study how seasoned partnerships can participate in simultaneous renewal by offering ideas that school–university partnership leaders can build upon as they make efforts to participate in the process of growth and change.

This paper aims to examine the influence of the International Financial Reporting Standards (IFRS) adoption on corporate tax avoidance (CTA). In addition, this study aims to explore whether family ownership moderates the impact of IFRS adoption on CTA.

The authors used a sample of 1,856 firms from various countries around the world, covering the period between 2010 and 2022. To estimate the proposed econometric models, the authors applied both fixed and random effects regression methods.

The present findings show that IFRS adoption has a negative impact on CTA, as measured by the effective tax rate and book-tax differences. This negative impact is more pronounced in “common law” countries than in “civil law countries.” Additionally, the authors found that family ownership plays a moderating role by positively affecting the impact of IFRS adoption on CTA.

The findings have practical, regulatory and academic implications for fostering accountability and fairness in taxation. This study suggests that implementing IFRS reduces tax avoidance and emphasizes the need for firms to evaluate the implications of IFRS adoption on their tax-planning strategies. It highlights the importance of aligning financial reporting practices with international standards to enhance transparency and minimize tax avoidance opportunities. The differential impact of IFRS adoption between “common law” and “civil law” countries underscores the role of legal and regulatory frameworks. In addition, family ownership plays a significant role in shaping tax-planning strategies. From an academic perspective, this research provides a foundation for further exploration into the relationship between IFRS adoption and tax avoidance.

The existing literature has predominantly concentrated on examining the effect of IFRS adoption on CTA, and the empirical findings have been inconsistent. This study introduces a novel perspective by considering the moderating influence of family ownership in determining the impact of IFRS adoption on CTA.

To critically examine the holistic implementation of green supply chain management (GSCM) practices in entrepreneurial ventures in Thailand.

The study observed 121 organizations (or respondents) covering 13 industries from both the public and private sectors. The research process started with a semi-structured interview and observation, followed by focus group interviews. The data collected were then analyzed using content and thematic analysis methods.

Respondents (chiefly entrepreneurial ventures) have good eco-knowledge. Most have more than 3–10 years of experience implementing eco practices that have significantly reduced their eco-impacts and costs. The study also revealed that firms’ directors developed environmental management systems (EMS) and cultures of their firms. This study rejected previously held beliefs that factors including country, firm size, industry type, years of activity and certification, impact both positively and negatively on green performance. However, the influence of top management, green entrepreneurial orientation (GEO), respondents’ different perceptions of the GSCM boundary and the COVID-19 pandemic have impacted the success of GSCM’s implementation.

The COVID-19 pandemic obstructed observing GSCM implementation at the respondents’ workplaces. This could reduce the validity of the research, as all evidence obtained was selectively provided by the respondents, not the researchers.

New practitioners are encouraged to focus on green logistics (GL) at a firm level as opposed to the broader supply chain. Effective GL practices recommended utilities usage reduction, reuse/recycle waste and green procurement.

GSCM researchers should focus on patterns of over-consumption, over-trading and relevant institutions that cause environmental unsustainability, rather than specific units in supply chains. The Buddhist sustainable sufficiency concept should be considered as a viable lens to analyze GSCM as it complements existing theories.

This study aims to identify and analyse the gains and strains associated with flexible working practices (FWPs) introduced and adopted prior to and during the pandemic and consider how these experiences are likely to shape the future of workplace flexibility post-pandemic.

A case study research strategy was adopted to explore the FWPs implemented by a state-owned organisation in the Chinese publishing industry. A mixed data collection method was used. Quantitative data was collected from 50 valid questionnaires, which was followed by 7 qualitative interviews to gain rich insights into the availability and effectiveness of various FWPs and associated benefits and drawbacks.

While the results confirm positive effects FWPs have on employee engagement and retention and on business continuity and employee well-being during the pandemic, the empirical analysis highlights the performance-driven patterns in use and impacts of some FWPs, which caused concerns and dilemmas. Besides the increasing intense market competition, the changing face of state-owned enterprises and managerial attitudes have been found to have significant effects on the use of FWPs.

This paper has contributed to a better understanding of flexible working in an under-researched setting, reflected in changes before and during the pandemic, offering an insight into the commercialised nature of flexible working in the Chinese context. It has implications for organisations and HR practitioners as they envision future workplace flexibility.

This paper aims to investigate the moderating effect of sustainability reporting on the relationship between the independent variables of board diversity, and earnings management and the dependent variable of readability of financial statements.

The study panel data regression analysis involved 36 Kenyan-listed companies from 2016 to 2020.

Key findings were that increased board diversity was found to significantly improve the readability of financial statements. Discretionary earnings management was found to significantly reduce the readability of financial statements. Sustainability reporting was found to significantly increase the readability of financial statements, and it moderated the relationship between board diversity, earnings management and financial statements readability in Kenya.

The study sample of 36 non-financial listed in the Nairobi Securities Exchange was very small and was affected by the problem of thin trading; hence, caution should be adopted when interpreting the findings.

The Capital Markets Authorities (CMA) as a policymaker should enforce sustainability reporting by Kenyan listed firms as there is evidence that the reporting enhances the readability of financial statements. The Institute of Certified Public Accountants as a policymaker should closely monitor the published financial statements of firms for earnings management and punish the perpetrators, as there is empirical evidence that the practice reduces the readability of financial statements.

Sustainability reporting is successful as a moderating variable between readability of financial statements and determinants of readability of financial statements.

This study contributes to knowledge by studying sustainability reporting as a moderating variable between the independent variables of board diversity and earnings management and the dependent variable of readability of financial statements and measured sustainability reporting using a dummy variable for the period before and after the enactment and release of CMA code of 2016 on corporate governance that required sustainability reporting by Kenyan listed companies.

Building Information Modeling (BIM) capabilities have been studied at the individual, project, organizational, and even industry levels to ensure the realization of BIM value in the architectural, engineering, construction, and operation industry. However, limited research has focused on a project owner organization perspective to investigate owner BIM capabilities that are required to ensure effective project management and delivery. This present study aims to propose an indicator framework to evaluate owner BIM capabilities at the organizational level.

Leveraging the existing literature on BIM capabilities and synthesizing insights from the resource-based view and information technology capabilities research, this study conceptualizes the BIM capabilities of project owner organizations and offers a framework of indicators for measurement. Semi-structured interviews with BIM experts and a questionnaire survey were conducted to identify key indicators affecting owner BIM capabilities. A six-dimensional structural equation model with 29 indicators was then established.

The findings highlight the multidimensionality of owner BIM capabilities and show that process capabilities play a crucial role in enhancing owner BIM capabilities, while technical capabilities are considered as the least important aspect.

The study sheds light on the key role of project owner organizations in ensuring BIM value and suggests that project owners focus more on the organizational processes of introducing BIM in managing projects.

This study reconceptualizes owner BIM capabilities drawing on the idea of resource-based view and information technology capabilities and highlights the important dimensions and indicators of owner BIM capabilities at the organizational level.

This paper analyzes and compares segments disclosure practices of listed companies of Pakistan and Bangladesh under International Financial Reporting Standard (IFRS) 8 with companies from India under Accounting Standard 17 over three-year period from 2013 to 2015. Furthermore, the purpose of this paper was to investigate that how the selection of chief operating decision-maker (CODM) by management, industry type, governance and firm characteristics affects segments disclosure practices in South East Asia. Finally, how the relationship among segment disclosure, firm characteristics and corporate governance is moderated through the big 4 audit firm.

To achieve these objectives, data were collected from annual reports of the top 100 companies of each country and selected based on market capitalization for three years period 2013–2015.

Results state that majority of companies in South East Asia are using business class for defining operating/primary segments. Regarding reporting of operating/primary segments and geographic/secondary segments along with geographic fineness score, Indian companies are continuously on the lower side as compared to companies from Pakistan and Bangladesh. Furthermore, it was found that industry type and selection of CODM have a highly significant effect on segments disclosure practices. Finally, results of regression analysis found that the application of IFRS 8 in Pakistan and Bangladesh has a significant positive effect on disclosure of operating/primary as well as geographic/secondary segments as compared to India. Further, the role of corporate governance mechanism in influencing segments disclosure was found as least in South East Asia. Further appointment of big 4 audit firm as external auditor has only significant positive effect on disclosure of segments items. Finally, based on additional analysis, it was found that big 4 auditor moderates the relationship only in the case of reporting of operating/primary segments.

Based on these results, the performance of Indian companies regarding disclosure of operating/primary segments, geographic/secondary segments along geographic fineness score is quite low despite the fastest growing economy in the world. This raises concerns about the quality of segment reporting in India, the world’s fastest expanding economy.

These results imply that there is a need of an effective role by the external auditor to improve the quality of segment reporting in developing countries, which is principle based.