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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: 6 September 2024

Temitope Abraham Ajayi

A popular convention in the political-economy literature is that causality runs from democracy to economic growth. That thinking has continued to evoke significant debates among…

Abstract

Purpose

A popular convention in the political-economy literature is that causality runs from democracy to economic growth. That thinking has continued to evoke significant debates among scholars. This study aims to propose a new research experiment by investigating whether macroeconomic variables cause democratisation.

Design/methodology/approach

The study uses a panel data set of 48 carefully selected economies in Sub-Saharan Africa spanning 1991 to 2020 and uses the PVAR system generalised method of moment (GMM) approach.

Findings

With the application of three macroeconomic indicators: economic growth, full employment and balance of payment equilibrium, the study suggests that economic growth has a negative implication on the democratisation process and that the incentives that increase national income provide in the global South enable autocratic rulers to impede democratic growth. The Granger causality test demonstrates a unidirectional effect from economic growth to democracy. The eigenvalue stability condition, impulse response function and forecast-error variance decomposition all confirmed the validity of the findings with the PVAR system GMM. Finally, the study proposed policy and theoretical implications for the political stakeholders.

Social implications

Robust development of economic institutions (particularly the anti-corruption and rule of law) in the global South is required to tame the potential for the state actors to turn public resources into personal use to further their parochial political interest in the form of perpetuating themselves in office which negates the ideals of democracy and social norms. Strong institutions could prevent the misuse of national income and enhance a good quality of life for the citizenry, making them grow confidence in the democratisation process.

Originality/value

The research paper makes an insightful contributions from the methodological perspective and the sampling perspective. The author uses a new research method, the PVAR system GMM becoming the first attempt of such a method to be applied in determining the causal effects of macroeconomic variables on democracy in the literature. Another relevant contribution of the study relates to the sample technique of selecting economies from the Sub-Saharan Africa with notable weak or slow democratisation process.

Details

Transforming Government: People, Process and Policy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-6166

Keywords

Article
Publication date: 27 August 2024

Cesar Teló, Pavel Trofimovich, Mary Grantham O'Brien, Thao-Nguyen Nina Le and Anamaria Bodea

High-stakes decision-makers, including human resource (HR) professionals, often exhibit accent biases against second language speakers in professional evaluations. We extend this…

Abstract

Purpose

High-stakes decision-makers, including human resource (HR) professionals, often exhibit accent biases against second language speakers in professional evaluations. We extend this work by investigating how HR students evaluate simulated job interview performances in English by first and second language speakers of English.

Design/methodology/approach

Eighty HR students from Calgary and Montreal evaluated the employability of first language (L1) Arabic, English, and Tagalog candidates applying for two positions (nurse, teacher) at four points in the interview (after reading the applicant’s resume, hearing their self-introduction, and listening to each of two responses to interview questions). Candidates’ responses additionally varied in the extent to which they meaningfully answered the interview questions.

Findings

Students from both cities provided similar evaluations, employability ratings were similar for both advertised positions, and high-quality responses elicited consistently high ratings while evaluations for low-quality responses declined over time. All speakers were evaluated similarly based on their resumes and self-introductions, regardless of their language background. However, evaluations diverged for interview responses, where L1 Arabic and Tagalog speakers were considered more employable than L1 English speakers. Importantly, students’ preference for L1 Arabic and Tagalog candidates over L1 English candidates was magnified when those candidates provided low-quality interview responses.

Originality/value

Results suggest that even in the absence of dedicated equity, diversity, and inclusion (EDI) training focusing on language and accent bias, HR students may be aware of second language speakers’ potential disadvantages in the workplace, rewarding them in the current evaluations. Findings also highlight the potential influence of contextual factors on HR students’ decision-making.

Details

Equality, Diversity and Inclusion: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-7149

Keywords

Article
Publication date: 24 November 2023

Alexandre Dos Reis and José Manuel Cristovão Veríssimo

The purpose of this study is to analyze the aspects of the organizational culture (OC) of companies operating in the Brazilian oil, gas and biofuels (O&G) sector based on…

Abstract

Purpose

The purpose of this study is to analyze the aspects of the organizational culture (OC) of companies operating in the Brazilian oil, gas and biofuels (O&G) sector based on semistructured interviews with managers of these organizations and its content analysis.

Design/methodology/approach

This research was conducted based on semistructured interviews with 12 managers of Brazilian O&G companies and analyzed with a computer-assisted qualitative data analysis software, namely, MAXQDA™.

Findings

The results make it possible to obtain the perception of managers about OC, generally understood as a set of attributes and variables of social order, supported by the historical–culturalist theoretical approach. Information about the explicit and implicit manifestation of culture, as well as the evaluation of the most appropriate research instruments and metrics, were also obtained after the interviews.

Originality/value

This study presents detailed results about OC and its characteristics in the perception of managers of the O&G companies that operate in the Brazilian market.

Details

International Journal of Energy Sector Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-6220

Keywords

Article
Publication date: 27 February 2023

Devran Sanli and Ramazan Arslan

This article investigates the validity of the different types (conditional, unconditional, deterministic, stochastic) of ß-convergence in per capita GDP for EU-28 and EU-19…

Abstract

Purpose

This article investigates the validity of the different types (conditional, unconditional, deterministic, stochastic) of ß-convergence in per capita GDP for EU-28 and EU-19 between 1990 and 2019.

Design/methodology/approach

The study uses nonstationary heterogeneous panel-data methodology.

Findings

The panel data reveal that both conditional and unconditional ß-convergence are valid in EU-28 countries However, only conditional convergence exists in EU-19 countries; group-specific findings show that the income levels of 10-EU countries converge toward the EU-19 average and 11-EU countries converge to the EU-28. The convergence speed to EU average varies between 15 and 18%. The robustness of the augmented mean group (AMG) findings are checked with common correlated effects mean group (CCEMG) and are consistent. Moreover, panel unit root tests are applied to examine the stochastic and deterministic convergence of the average EU per capita income in the two groups of EU economies. The findings show no evidence of deterministic or stochastic convergence in EU countries. Besides, conditional convergence has not been experienced in countries such as Bulgaria, Croatia, Czech Republic, Hungary, Latvia, Malta, Romania, Slovakia and Slovenia, which are new members of the EU. As a remarkable aspect of the study, the evidence suggests that the Brexit is economically rational for the UK.

Originality/value

The growth and convergence processes of economies differ from each other. Convergence studies in the literature are generally based on the cross-section OLS methodology. In this context, the study is one of the rare studies to examine convergence using heterogeneous panel techniques and allows the convergence of countries to the EU average to be analyzed individually.

Details

Journal of Economic and Administrative Sciences, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2054-6238

Keywords

Article
Publication date: 12 August 2024

Subhan Afifi, Aris Yaman, I Gede Mahatma Yuda Bakti and Sik Sumaedi

This study aims to conduct a bibliometric assessment of existing literature in the fields of health communication and social media in the Asian context.

Abstract

Purpose

This study aims to conduct a bibliometric assessment of existing literature in the fields of health communication and social media in the Asian context.

Design/methodology/approach

Using 265 Scopus-indexed papers, a comprehensive bibliometric study was performed, incorporating both performance and science mapping analyses.

Findings

The results reveal an increasing trend in the publication of this topic. This study also identified the top author, country, articles and author collaboration clusters. Four primary themes emerged from the publications: “Papillomavirus” and “the COVID-19 pandemic” were categorized as niche themes; “gender and cohort” was identified as a basic theme; and “behavioral intention” was classified as an emerging or declining theme. These can serve as the foundations for future research directions.

Research limitations/implications

This research used only the Scopus database as its data source. However, future bibliometric research could investigate other databases.

Practical implications

This paper has practical implications for researchers, health communication managers, government and policymakers. It provides valuable information that can guide researchers in conducting new studies, fostering collaborations and conducting further bibliometric analyses. Health communication managers can use this paper to design and manage social media-based health communication programs. The government could leverage these findings to support evidence-based policy implementation in the field of health communication.

Originality/value

This study, to the best of the authors’ knowledge, marks the first bibliometric analysis focused on the literature in the field of health communication and social media in the Asian context.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

Article
Publication date: 18 June 2024

Mehri Moradi, Razieh Salehian, Bonnie Bozorg and Mina Bozorg

This study aims to report the effectiveness of family based treatment and pharmacotherapy on an adolescent boy with anorexia nervosa and intellectual disability.

Abstract

Purpose

This study aims to report the effectiveness of family based treatment and pharmacotherapy on an adolescent boy with anorexia nervosa and intellectual disability.

Design/methodology/approach

The authors reported the case of a 16-year-old boy with AN and ID and referred him to a family therapist and psychiatrist in Tehran.

Findings

The patient experienced fatigue, weakness, dissatisfaction, suicidal thoughts and self-harm signs over the past one year. He also had behaviors such as abstinence from eating and voluntary vomiting. He was diagnosed with AN and MDD.

Originality/value

The results suggest that these interventions can be effective but should be used with special consideration. Combining family therapy and pharmacotherapy might offer a chance to alleviate anorexia symptoms in people with ID.

Details

Advances in Mental Health and Intellectual Disabilities, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-1282

Keywords

Open Access
Article
Publication date: 20 August 2024

Quang Phung Duy, Oanh Nguyen Thi, Phuong Hao Le Thi, Hai Duong Pham Hoang, Khanh Linh Luong and Kim Ngan Nguyen Thi

The goal of the study is to offer important insights into the dynamics of the cryptocurrency market by analyzing pricing data for Bitcoin. Using quantitative analytic methods, the…

Abstract

Purpose

The goal of the study is to offer important insights into the dynamics of the cryptocurrency market by analyzing pricing data for Bitcoin. Using quantitative analytic methods, the study makes use of a Generalized Autoregressive Conditional Heteroskedasticity (GARCH) model and an Autoregressive Integrated Moving Average (ARIMA). The study looks at how predictable Bitcoin price swings and market volatility will be between 2021 and 2023.

Design/methodology/approach

The data used in this study are the daily closing prices of Bitcoin from Jan 17th, 2021 to Dec 17th, 2023, which corresponds to a total of 1065 observations. The estimation process is run using 3 years of data (2021–2023), while the remaining (Jan 1st 2024 to Jan 17th 2024) is used for forecasting. The ARIMA-GARCH method is a robust framework for forecasting time series data with non-seasonal components. The model was selected based on the Akaike Information Criteria corrected (AICc) minimum values and maximum log-likelihood. Model adequacy was checked using plots of residuals and the Ljung–Box test.

Findings

Using the Box–Jenkins method, various AR and MA lags were tested to determine the most optimal lags. ARIMA (12,1,12) is the most appropriate model obtained from the various models using AIC. As financial time series, such as Bitcoin returns, can be volatile, an attempt is made to model this volatility using GARCH (1,1).

Originality/value

The study used partially processed secondary data to fit for time series analysis using the ARIMA (12,1,12)-GARCH(1,1) model and hence reliable and conclusive results.

Details

Business Analyst Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0973-211X

Keywords

Article
Publication date: 25 April 2024

Mojtaba Rezaei, Marco Pironti and Roberto Quaglia

This study aims to identify and assess the key ethical challenges associated with integrating artificial intelligence (AI) in knowledge-sharing (KS) practices and their…

Abstract

Purpose

This study aims to identify and assess the key ethical challenges associated with integrating artificial intelligence (AI) in knowledge-sharing (KS) practices and their implications for decision-making (DM) processes within organisations.

Design/methodology/approach

The study employs a mixed-methods approach, beginning with a comprehensive literature review to extract background information on AI and KS and to identify potential ethical challenges. Subsequently, a confirmatory factor analysis (CFA) is conducted using data collected from individuals employed in business settings to validate the challenges identified in the literature and assess their impact on DM processes.

Findings

The findings reveal that challenges related to privacy and data protection, bias and fairness and transparency and explainability are particularly significant in DM. Moreover, challenges related to accountability and responsibility and the impact of AI on employment also show relatively high coefficients, highlighting their importance in the DM process. In contrast, challenges such as intellectual property and ownership, algorithmic manipulation and global governance and regulation are found to be less central to the DM process.

Originality/value

This research contributes to the ongoing discourse on the ethical challenges of AI in knowledge management (KM) and DM within organisations. By providing insights and recommendations for researchers, managers and policymakers, the study emphasises the need for a holistic and collaborative approach to harness the benefits of AI technologies whilst mitigating their associated risks.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 6 August 2024

Muhammad Ajmal, Azmat Islam and Zeenat Islam

This article aims to tackle the organization's problems with a new paradigm of organizational consciousness by developing a framework.

Abstract

Purpose

This article aims to tackle the organization's problems with a new paradigm of organizational consciousness by developing a framework.

Design/methodology/approach

The Phenomenological and Framework Synthesis approach is used to develop the conceptual framework for organizational consciousness.

Findings

The research article highlights organizational consciousness's implications for long-term sustainable success. It emphasizes the positive impact of conscious organizations on stakeholder well-being and the resolution of environmental and social problems.

Originality/value

The organizational consciousness framework encompasses the collective awareness, values, and purpose that guide an organization's actions and decisions. The framework emphasizes aligning organizational values, needs, and goals with all stakeholders' social, environmental, and well-being. It highlights the interconnectedness of stakeholders and encourages a system-thinking perspective. Furthermore, it acknowledges the role of individual and group consciousness in driving organizational transformation. It discusses the pathway to organizational success through conscious practices, emphasizing value creation beyond monetary gain. It explores the role of conscious leadership, innovative and continuous learning, and adaptation in fostering conscious organizations.

Details

Journal of Organizational Change Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0953-4814

Keywords

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