Search results

1 – 10 of over 1000
Book part
Publication date: 23 August 2023

Refin Dimas Pratama and Ancella Anitawati Hermawan

Governance can often be assessed as one part of directing companies’ action toward something better. This study examines how governance quality at the country level and firm level…

Abstract

Governance can often be assessed as one part of directing companies’ action toward something better. This study examines how governance quality at the country level and firm level can affect sustainability performance that aligns with sustainable development goals (SDG). Prior academic literature explains that if a country has a low institutional condition, it is a great challenge to implement sustainability. However, the internal awareness of the company to implement sustainability plays an important role as well. To examine the research question, this study uses the banking sector as a research sample with an observation period from 2017 to 2019. Prior literature overlooks research in the banking sector and does not feature country-level governance with firm-level governance. The data were collected either from the annual report or sustainability report, which comprises 141 companies, with the total observation of 423 firm-year. This study used panel data regression analysis and was based on the Hausman Test; it shows that random effect is used to test the hypothesis. This research finds that good quality governance at the country level, results in good sustainability performance. However, contrary to expectations regarding the quality of firm-level governance, which is thought to be positively related to sustainability performance, this study found a negative relationship. The argument that might answer the finding is the existence of governance conditions at the state level and at the firm level that mutually subsidize each other. This research contributes to policymakers continuing to provide counseling and improve institutional conditions to motivate companies to support the achievement of the SDGs. Companies should also pay attention to the effectiveness of their internal governance and strive to use stakeholder opinions as a guide in the realization of SDGs.

Details

Contemporary Issues in Financial Economics: Evidence from Emerging Economies
Type: Book
ISBN: 978-1-80117-839-6

Keywords

Content available
Book part
Publication date: 5 July 2023

Orly Shapira-Lishchinsky

Abstract

Details

The Power of Team-Based Simulations in Educational Systems
Type: Book
ISBN: 978-1-80262-189-1

Article
Publication date: 13 September 2011

K. Svendsen and S.T. Hagen

The purpose of this paper is to describe a model that can be used in the estimation of thermal fatigue limited service life of induction coils.

Abstract

Purpose

The purpose of this paper is to describe a model that can be used in the estimation of thermal fatigue limited service life of induction coils.

Design/methodology/approach

Previous work indicates that the temperature of the cross section of an induction coil can be used to estimate thermal fatigue limited service life. This paper presents a model for estimating these temperatures based on a coupled model. Joule losses modelled in Flux2D are coupled with cooling modelled in Fluent3D. These models are controlled and combined by Python scripts that iterate the heat transfer and temperatures of heat exchange regions between the two domains.

Findings

The combined model is shown to converge nicely. The model is also applied to an optimization problem where a high power loss, copper region is surrounding a wedge‐shaped cooling channel. The point of the wedge was replaced by a radius that was optimized. The optimum was considered where the thermal fatigue service life is maximized, i.e. where the peak deviation from mean temperature in the cross section was at a minimum. The results show that the optimum corner radii are small, typically 0.25‐0.5 mm.

Originality/value

This is the first paper where the full model is presented and used to optimize specific cases.

Details

COMPEL - The international journal for computation and mathematics in electrical and electronic engineering, vol. 30 no. 5
Type: Research Article
ISSN: 0332-1649

Keywords

Book part
Publication date: 5 December 2022

Anuradha R Tiwary and Tarakeshwar Gupta

There has been a continuous growth in the number of women leaders in higher education globally. Since 2005, there has been close to 50% growth in women with doctoral degrees

Abstract

There has been a continuous growth in the number of women leaders in higher education globally. Since 2005, there has been close to 50% growth in women with doctoral degrees. However, this has not resulted in similar growth of women is leadership positions in higher education. Women in turn have struggled a lot due to assumptions about the male and female characteristics such as gender stereotypes. This chapter explores the various stereotypical barriers experienced by women in leadership positions in higher education. The aim of the chapter is to highlight these barriers and how it has impacted women in her growth. An attempt has been made to explore these stereotypical barriers experienced by women leaders in higher education such as occupational sexism, exclusion of informal networks, tokenism, lack of mentoring, abuse at the workplace, and wage inequality. Despite these stereotypical barriers some countries primarily in the European Union have been leading with some positive examples such as Sweden with 43% of women as Vice Chancellors of universities. Another positive example is that the first authorship of women authors in medical journals has increase from 27% to 37% in two decades precisely from 1994 to 2014.

Details

Role of Leaders in Managing Higher Education
Type: Book
ISBN: 978-1-80043-732-6

Keywords

Article
Publication date: 27 November 2023

Olusegun Emmanuel Akinwale, Owolabi Lateef Kuye and Olayombo Elizabeth Akinwale

The cultural norm of compelling employees to work beyond the standard measure as a result of internal pressure from organisations is gaining popularity in the business environment…

Abstract

Purpose

The cultural norm of compelling employees to work beyond the standard measure as a result of internal pressure from organisations is gaining popularity in the business environment today. This research is a pointer to a nuanced and dynamic understanding of workaholism, and this study aims to investigate factors that constitute an individual as a workaholic in the banking industry in Nigeria. This study aims to examine the influence of workaholism on the quality of work-life (QWL) of the workforce and how it led pockets of the workforce to migrate to an international workspace.

Design/methodology/approach

To capture a good understanding of what describes an individual as a workaholic, and what influences the QWL among the workforce in the banking environment, this study utilised a longitudinal research design to survey bankers in corporate organisations in Nigeria. The study administered a battery of adapted scales to measure latent constructs of dimensions of workaholism and QWL on a random simple probability technique. The study surveyed 425 professional bankers in Nigeria's banking workspace. A structural equation model was used to analyse the data obtained from the banking workforce to establish the relationship that exists between the dimensions of workaholism and QWL.

Findings

The outcome of this study indicated an insightful one. The results of the study illustrated that long hours of work, workload, work pressure, financial challenges as well and the pursuit of career growth are determinants of workaholism in banking corporate business. The study illustrated that all the predictors of workaholism equally affect the QWL of the employees in Nigeria's banking industry.

Originality/value

The originality of this study is captured in the dynamics of the concept of workaholism which portends negative outcomes in the Nigerian business environment given the nature of banking business in Nigeria. The study elucidates that workaholism is not work engagement in Nigeria but the attitude of compulsion from the management of the organisations.

Details

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

Keywords

Article
Publication date: 13 March 2017

Elin Kubberød and Inger Beate Pettersen

Building on entrepreneurial learning research, the purpose of this paper is to argue that the students participating in foreign entrepreneurial education programmes can have…

Abstract

Purpose

Building on entrepreneurial learning research, the purpose of this paper is to argue that the students participating in foreign entrepreneurial education programmes can have realistic entrepreneurial learning experiences. This research addresses two specific questions: how situated ambiguity induced by a foreign culture may contribute to contextual entrepreneurial learning in education, and whether ambiguity induced by cross-cultural situated experience can stimulate critical reflection and important learning outcomes in entrepreneurship and increase entrepreneurial self-efficacy (ESE).

Design/methodology/approach

The authors adopted a phenomenological perspective in the research, and used focus group interviews and the critical incident technique to investigate Norwegian master’s students’ experiences of entrepreneurial learning in a long-term practice in an American startup.

Findings

The empirical findings reveal that the students perceived the foreign cultural learning setting as imbued with ambiguity and uncertainty. However, as the students enhanced their understanding of the culture and entrepreneurial milieu through observations and co-participating, they managed to adapt and develop new strategies and methods to cope with the new environment. Eventually, the students became more entrepreneurial and developed their ESE.

Practical implications

The research demonstrates how educators can design educational programmes that approach real entrepreneurial learning contexts. Nevertheless, the research also displays several ethical dilemmas that educators need to address.

Originality/value

The study delineates a new concept for educational designs called situated ambiguity, which reinforces the essence of situated entrepreneurial learning with cross-cultural learning. This concept offers a promising avenue for educators to approach real entrepreneurial learning in both theory and practice.

Details

Education + Training, vol. 59 no. 3
Type: Research Article
ISSN: 0040-0912

Keywords

Article
Publication date: 17 November 2021

Zeshan Ghafoor, Irfan Ahmed and Arshad Hassan

This study aims to examine the impact of audit committee (AC) characteristics and enterprise risk management (ERM) on stock price synchronicity (SYNCH).

Abstract

Purpose

This study aims to examine the impact of audit committee (AC) characteristics and enterprise risk management (ERM) on stock price synchronicity (SYNCH).

Design/methodology/approach

Based on a sample of 437 US-based firms over the period 2010 to 2017, the current study uses fixed-effect and ordinary least square to test the formulated hypotheses. Majority of the sample firms are based on the S&P 500 index. This study also performs a battery of robustness checks.

Findings

The authors find that overall female members and female financial experts and female chairpersons of the AC are negatively associated with SYNCH. Similarly, the study endorses the monitoring role of financial experts and the diligence of the AC (threshold of four annual meetings), as both are negatively associated with SYNCH. However, the authors find that the AC chaired by the financial expert is also negative but insignificantly associated with SYNCH. Finally, the study finds that ERM is also negatively linked with SYNCH.

Practical implications

The findings of the current study offer some important policy implications. For instance, the shareholders can benefit from the monitoring abilities of women and financial experts by increasing their ratio in the AC. The study also offers some useful insights regarding the financial experts and chair of the AC and ERM.

Originality/value

The current study examines the association of AC characteristics with SYNCH, while the prior literature only assesses the impact of various board characteristics (such as size, independence and gender diversity). The study also contributes to the literature of ERM by providing new insights on the influence of the presence of ERM framework/program on SYNCH.

Details

Managerial Auditing Journal, vol. 37 no. 1
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 8 March 2021

Radwan Hussien Alkebsee, Gao-Liang Tian, Muhammad Usman, Muhammad Abubakkar Siddique and Adeeb A. Alhebry

This study aims to investigate whether the presence of female directors on audit committees affects audit fees in Chinese listed companies. This study also investigates whether…

2362

Abstract

Purpose

This study aims to investigate whether the presence of female directors on audit committees affects audit fees in Chinese listed companies. This study also investigates whether the audit committee’s gender diversity moderates the relationship between the firm’s inherent situational factors (e.g. audit complexity and firm risk) and audit fees. Finally, this study investigates whether the effect of the audit committee’s gender diversity on audit fees varies with within-country institutional contingencies (e.g. state-owned enterprises [SOEs] vs non-SOEs and firms that are located in more developed regions vs firms that are located in less developed regions)

Design/methodology/approach

This study used the data of all A-share listed companies on the Shanghai and Shenzhen stock exchanges for the period from 2009 to 2015. The authors use ordinary least squares regression as a baseline methodology, along with firm fixed effect, Deference in Deference method, two-stage least squares regression, two-stage Heckman model and generalized method of moments models to control for the possible issue of endogeneity.

Findings

The study’s findings suggest that the presence of female directors on the audit committee improves internal monitoring and communication, which reduce the perceived audit risk and the need for assurances from external auditors. The results also suggest that female directors demand high-quality audits and further assurance from external auditors when the firm is more complex and riskier. In addition, the results suggest that within-country, institutional factors play significant role in shaping the governance role of gender-diverse audit committee.

Practical implications

The study contributes to the agency theory by providing evidence that the interaction between agency theory and corporate governance “board composition” generates an effective monitoring mechanism and contributing to the institutional theory by finding that role of female directors on audit committee varies from context to another. In addition, this study contributes to literature review of gender diversity in the boardroom by finding the economic benefit of having female directors on audit committee. Finally, this study has implications for policy-makers in promoting regulations to legalize women presence on the board, to external auditors in assessing control risk during planning the audit, to those who responsible for appointing audit committee members.

Originality/value

The authors extend earlier studies by providing novel evidence on the relationship between gender-diverse audit committees and audit fees in terms of both the supply- and demand-side perspectives; that female directors moderate the relationship between firm inherent situational factors (e.g. audit complexity and firm risk) and audit fees; and that the effect of audit committees’ gender diversity on audit fees varies with sub-national institutional contingencies.

Details

Managerial Auditing Journal, vol. 36 no. 1
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 1 March 2021

Kachouri Maali, Riguen Rakia and Mouakhar Khaireddine

The purpose of this paper is to investigate the direct and indirect links between corporate governance and sustainability performance using corporate social responsibility.

1856

Abstract

Purpose

The purpose of this paper is to investigate the direct and indirect links between corporate governance and sustainability performance using corporate social responsibility.

Design/methodology/approach

The study is based on a sample consisting of 300 UK firms over the 2005–2017 period. This study applied structural equations models that specify both a direct and an indirect link between corporate governance and sustainability performance.

Findings

The authors find that corporate governance has a positive effect on sustainability performance. In addition, this study shows that corporate social responsibility fully mediates the relationship between corporate governance and sustainability performance in UK firms.

Practical implications

This study shows that firms are invited to engage more in sustainability performance and corporate social responsibility activities, which reduces agency conflicts between managers and shareholders.

Originality/value

To the authors’ knowledge, no research studies examined empirically the direct and indirect relationship between corporate governance and sustainability performance. Therefore, the main contribution of this research is to show how corporate governance effectiveness leads to higher corporate social responsibility level and sustainability performance using two analyses methods (mediator analysis and multiple mediator analysis).

Details

Society and Business Review, vol. 16 no. 2
Type: Research Article
ISSN: 1746-5680

Keywords

Article
Publication date: 5 October 2018

Ana B. Hernández-Lara and Juan P. Gonzales-Bustos

Boards of directors of large companies all over the world frequently have a certain number of shared directors, which can be motivated by social structures that foster different…

1139

Abstract

Purpose

Boards of directors of large companies all over the world frequently have a certain number of shared directors, which can be motivated by social structures that foster different types of links, including investments and vertical relationships. The purpose of this paper is to identify the effects that board interlocking exerts on innovation, considering the different nature of shared directors that finally determines the type of links dominating the boards.

Design/methodology/approach

Panel regression analyses were conducted using data collected from 69 Spanish listed innovative sector companies during the period 2010–2014, which provided an unbalanced panel of 325 data observations.

Findings

The results suggested that the typology of interlocks determined their effects on innovation, which had a positive influence when independent and extra-industry directors held multiple directorships, whereas it was negative in the case of intra-industry and women interlocking directors.

Practical implications

This study provided evidence for the diverse effects of interlocking directorates and contributed to the open debate on the best board composition for improving business innovation, considering the common feature of shared directorships.

Originality/value

The value of this research was twofold. On the one hand, the study considered a wide typology of interlocking directorates, such as women, affiliated and independent directors, intra- and extra-industry directorships, as well as shared directors from the same country. On the other hand, the effects of these different interlocking directorate typologies were analysed on innovation by considering different innovation indicators.

Details

Management Decision, vol. 57 no. 10
Type: Research Article
ISSN: 0025-1747

Keywords

1 – 10 of over 1000