Search results

This paper aims to investigate the impact of the revised Code of Corporate Governance 2017 (CCG-2017) clauses pertaining to board independence, mandatory inclusion of female directors, audit committee (AC) chair independence and directors’ expertise on earnings manipulation.

Using an unbalanced panel of 323 listed companies from 2015 to 2019, this study uses panel data regression models with a robust methodology called difference-in-differences to tackle the potential endogeneity.

This study’s findings show that, as compared to the pre-CCG-2017 period, board- and AC-related variables increased significantly in the post-CCG-2017 period. Furthermore, financial experts on the board and board independence have a negative effect on discretionary accruals (DAs), whereas female directors and DAs are positively related, as is real activity manipulation. The AC-related variables, such as AC independence, expertise in AC, and AC chair independence, are significantly different from the preperiod to the postperiod, whereas their relationship is not according to the hypotheses of the study. Moreover, these results are robust to additional analysis of the alternative proxies for female directorship and the endogeneity problem.

The findings of this study have implications for regulators and practitioners who are concerned with the functions of the board of directors (BOD). The findings of this research study show that earnings management (EM) may be reduced by independent and expert directors. However, board gender diversity is not reducing the EM. Therefore, the decision to appoint female directors to the board should be based on their business and professional attributes rather than simply filling quotas or blindly adhering to regulations. Moreover, the findings of this research may assist the regulator in encouraging listed firms to enhance board governance via independence, diversity and competency, which are useful for effective monitoring.

This study fills a gap in the literature by providing the first evidence of country-specific regulation (CCG-2017), concerning the BOD and AC-related clauses on EM in Pakistan, which is missing in the relevant literature general and in Pakistan in particular.

Halal logistics play a crucial role in maintaining a product’s “halal integrity” from farm to fork. These logistics operations are exposed to risks during transportation, storage and handling, that negatively affect the halal supply chain’s operational efficiency and integrity. Therefore, the main purpose of this research is to propose a risk assessment framework for halal logistics.

Initially, the risks associated with halal logistics are identified through an extensive literature review, and then the significant ones are validated with the expert’s input. After that, an appropriate multicriteria decision-making method named best worst method (BWM) is used to prioritise the identified risks. Finally, the robustness of the obtained ranking is assessed with sensitivity analysis.

This research identifies 26 halal logistics risks and then categorises these risks into 6 significant dimensions and proposes a framework. The result obtained from the BWM analysis shows that organisational, transportation and design risks are the primary risks present in halal logistics. Among the halal logistics risks, partnership risk, risk of contamination during transportation and risks of unskilled workers are the top three halal logistics risks that need to be addressed on a priority basis for maintaining halal integrity. Furthermore, this study also suggests some valuable suggestions for mitigating these risks that the logistics providers could use.

The proposed framework is helpful for the assessment of risks associated with halal logistics. The prioritisation of the identified risks supports the managers in formulating mitigation strategies that might reduce the effect of these associated risks in logistics operations.

This study focusses on halal logistics, and to the best of authors’ knowledge, this may be the first attempt to systematically examine the risks related to halal logistics.

Limited evidence exists on bacha bazi, Afghanistan's steadily revived practice involving transgenerational same-sex relationships, despite its frequent association with violence towards young males, known as bacha bereesh. This paper aims to fill this critical gap.

The author conducted an integrative literature review using qualitative and quantitative secondary data. An ecological framework for violence was applied to the findings.

The findings offer a comprehensive overview of bacha bazi in its modern form, including the unique health needs, sexual practices, and gender identities and orientations of bacha bereesh. The author reveals how Afghan masculine identities and male-male sexual activity occur in relation to power structures and notions of honor. Numerous risk factors increasing bacha bereesh vulnerability for violence and socio-legal barriers constraining access to crucial services are also discussed.

Afghanistan's shame-based culture limits accurate data collection by obscuring the practice and stigmatizing bacha bereesh who serve in feminized roles.

The research highlights the inadequacies of applying Western gender-binary frameworks to bacha bazi. It contributes to our understanding of sexuality, gender, masculinity, and male-directed sexual violence within Afghan culture. These insights will help us better address the health needs of this underserved population.

The lack of evidence addressing these topics highlights our paper's originality, while the literature firmly linking violence to poor physical and psychological health outcomes emphasizes the importance of its contribution.

This paper aims to assess the impact of green supply chain management (GSCM) practices on the triple bottom line’s economic, social and environmental performance of Sri Lankan apparel manufacturers.

This quantitative study uses a deductive approach. The practice-based view is used to support the conceptual framework. The partial least square structural equation modelling technique empirically assessed the conceptual model using 164 responses from Sri Lankan apparel manufacturers through a structured survey questionnaire. Apart from examining the direct effects of GSCM practice on the triple bottom line, the study also investigated the moderating effects of firm size and duration.

The results show that GSCM practices positively affect the organisation’s triple bottom line while business size and duration moderate the said relationship.

The fact that this study is based on Sri Lankan apparel producers may impact the generalizability of the findings across different industries and countries. Furthermore, the survey only looked at export manufacturers. This raises questions about the results’ relevance to other non-export groups of the current population with distinct characteristics.

The paper provides insights for both academia and practitioners on the importance of adopting GSCM practices for the business performance of apparel manufacturers in Sri Lanka. The paper includes implications for devising strategic solutions for organisational performance and sustainability by using GSCM practices in apparel manufacturers in Sri Lanka.

The research contributes to the body of knowledge in the GSCM field in general. This research also contributes to the limited literature on GSCM practices in Sri Lanka. To the best of the authors’ knowledge, this is the first attempt to explain how apparel manufacturers in Sri Lanka are organised.

Halal integrity assurance is the primary objective of Halal supply chain management. Several halal-related risks are present that have the potential to breach halal integrity. Therefore, this study aims to develop the framework for the assessment of halal-related risk from a supply chain perspective.

Risk related to halal is identified through the combined approach of the systematic literature review and experts’ input. Further, these risks are assessed using the integrated approach of intuitionistic fuzzy number (IFN) and D-number based on their severity score. This integrated approach can handle fuzziness, inconsistency and incomplete information that are present in the expert’s input.

Eighteen significant risks related to halal are identified and grouped into four categories. These risks are further prioritised based on their severity score and classified as “high priority risk” or “low priority risks”. The findings of the study suggests that raw material status, processing methods, the wholesomeness of raw materials and common facilities for halal and non-halal products are more severe risks.

This study only focusses on halal-related risks and does not capture the other types of risks occurring in the supply chain. Risks related to halal supply chain management are not considered in this study. Prioritisation of the risks is based on the expert’s input which can be biased to the experts' background.

The proposed risk assessment framework is beneficial for risk managers to assess the halal related risks and develop their mitigation strategies accordingly. Furthermore, the prioritisation of the risks also assists managers in the optimal utilisation of resources to mitigate high-priority risks.

This study provides significant risks related to halal integrity, therefore helping in a better understanding of the halal supply chain. To the best of the authors' knowledge, this is the first comprehensive study for developing a risk assessment model for the halal supply chain.

Being grounded in interdependence theory, this study aims to address the following research question: Do managers’ negotiation styles (collaborative versus competitive) make employees’ relational justice-emotional experiences links sporadic?

Data elicited from N = 139 Pakistani undergraduate students participating in an online scenario-based experiment were used to employ repeated measures analysis and partial least square structural equation modeling techniques.

Results suggest that employees’ relational justice is likely to be higher when managers use a collaborative negotiation style than when they use competitive style in performance review meetings. Moreover, per managers’ different negotiation styles, employees’ relational justice perceptions may predict their positive emotions differently. That is, when managers use collaborative negotiation style, employees’ relational justice perceptions may positively predict their hope but not optimism, whereas when managers use competitive negotiation style, employees’ relational justice perceptions may positively predict their optimism but not hope. Furthermore, the positive relationship between employees’ relational justice and their optimism is stronger when their trust in manager is low than when it is high.

The study is of value for performance management theorists who aim to address the issue of ineffectiveness of the practice through relational means. The study includes the recently explicated concept of relational justice and examines its links with employee emotional reactions to performance reviews. Moreover, the study unveils how managers’ negotiation styles in performance review meetings cause variations in the links between employees’ perceptions of relational justice and their emotional experiences.

This paper aims to examine whether family business groups’ (FBG) having the same network auditor among their affiliates mitigates earnings manipulation (EM).

This paper used unbalanced panel data from the years 2010–2019. The sample of the study is composed of 327 nonfinancial listed Pakistan Stock Exchange firms, consisting of 187 FBG-affiliated firms and 140 nonaffiliated firms. The ordinary least square and generalized least square regressions have been used to check the hypothesized relationship. Furthermore, the propensity score matching technique is used to ascertain comparable companies’ features and to control the potential endogeneity problem. Finally, the results are robust to various measures of EM and FBG’ proxies.

The findings of the study show that the same network auditor is reducing EM in FBG affiliates. In addition, the BIG4 same network auditors are also instrumental in constraining EM as compared to non-BIG4 audit firms. Overall, the results of this study depict that the same network auditor in FBG’s affiliated firms significantly influences EM. These results are robust with respect to generalized least squares and the endogeneity problem.

This research study has two important implications for the interested parties. First, although the authors find in this research study that the same network auditor is negatively associated with EM in the FBG-affiliated firms, however, FBG-affiliated firms might use opportunistically the real activity manipulation. Second, regulators highlight the change in audit partner/firm rotation, though the study findings indicate that regulators and practitioners may consider the benefits associated with the same network auditors for FBG.

This research study adds a new investigation to previous literature by examining the role of the same network auditors in the EM of the FBG’ affiliates. To the best of the author’s knowledge, this is the first study to bring new knowledge by investigating the role played by the same network auditors along with the BIG4 same network audit firms in constraining EM in FBG.

Using the examples of Grenadian-born Jean Augustine, the first Black Member of Parliament in Canada, and Barbados' Prime Minister Mia Mottley, the piece argues that the ethos of the Emigrant Ambassador—the collective empowerment of Black feminism, liberation, and radicalism—ushered in a new era for change abroad and in Canada, as transnational and international change was driven by Black women from the West Indies.

The author used historical research and social science theoretical frameworks to formulate conclusions, lessons learnt and steps forward for current equity, diversity and inclusion (EDI) practitioners.

Black women born in the West Indies in the mid-twentieth century were the catalysts for social justice movements in the 2010 and 2020s. Many methods used for social change in the twentieth century are applicable in the 2020s and beyond.

Research is focused on Canadian and West Indian relations but will have implications for those across the British Commonwealth.

Practitioners and students of EDI will have a new tool on how to approach and confront anti-Black racism, particularly after May 25, 2020.

This article provides opportunities to support the dwindling efforts of anti-racism to support the lives of Black people across the Black Atlantic.

This is an original article built on previous scholarship of the author.

This study aims to address and observe the positive side of perceived overqualification (POQ) on employee knowledge sharing (KS) and career planning. Role identity theory highlights that an employee’s POQ is related to employee career identity in a positive way.

The hypotheses were supported by a time-lagged examination of 277 supervisor–subordinate dyads working in the corporate sector.

The findings state that a person’s career identity is associated with increased KS and career planning. Furthermore, the effect of overqualification on KS and career planning was predicted to be mediated by career identity. Using an interactionism mechanism, this study indicated that this mediation is moderated by leader humility. The career identities of overqualified employees are elevated when a humble leader supports them. The results suggest that, when handled appropriately, POQ may benefit both employees and organizations.

The implications of these results are examined theoretically and practically. Moreover, the findings of this study will open new avenues for scholars and practitioners in the field of organizational behavior and human resource management.

The study examined the positive side of POQ and its effect on employees’ career outcomes and KS attitudes. This study is among the first empirical studies to examine career outcomes and KS behavior due to POQ.

The present study has been carried out to assess the effect of constructs of service convenience on customer satisfaction of the Indian online shoppers.

The primary data was collected through a structured questionnaire. Convenience sampling has been used to choose a sample (n = 260) of e-shoppers in India. Factor analyses (both EFA and CFA) have been done to validate different factors and its items. A conceptual model has been proposed to measure the effect of different factors of service convenience on customer satisfaction. Moreover, the perceived difference with respect to study variables has been measured. The path analysis through AMOS 22.0 has been done to test the hypotheses under study.

It can be concluded that the effect of access convenience, search convenience, and order convenience have significant effects on customer satisfaction. However, evaluation convenience and logistics and reverse logistics convenience have an insignificant effect on customer satisfaction. The present study has a unique contribution in the field of service convenience to e-retailing customers. Moreover, the present study indicates that gender does not moderate the effect of convenience on customer satisfaction.

This is one of the few papers that focuses solely on the effect of gender on service convenience and customer satisfaction. The findings will generate value with their originality and significant managerial implications for marketers, as well as future research directions for the researchers.