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1 – 10 of over 5000
Article
Publication date: 9 January 2024

Coky Fauzi Alfi, Maslinawati Mohamad and Khaled Hussainey

This study conducts a meta-analysis to investigate the impact of board diversity, independence and size on carbon emission disclosure.

Abstract

Purpose

This study conducts a meta-analysis to investigate the impact of board diversity, independence and size on carbon emission disclosure.

Design/methodology/approach

The results of 22 empirical investigations on the association between board qualities and carbon emission disclosure are synthesised using a meta-analysis approach. Inclusion and exclusion criteria are established, and search strategies are devised to locate relevant material. Data extraction entails gathering important information such as the names of the authors, variables and correlation coefficients. Fisher's z-transformation is used to compute and synthesise effect sizes and assumptions, sensitivity testing and subgroup analysis are performed to assess the robustness of the findings.

Findings

A substantial association was discovered between board characteristics and carbon emission disclosure. Board independence and gender diversity revealed small to medium-strength positive relationships, whilst board size had a medium-strength positive correlation. The study periods varied from 2011 to 2022, with 2018 having the most studies. However, highly heterogeneous groups were discovered; further subgroup analyses were then carried out to sort out this issue.

Research limitations/implications

Several limitations were recognised due to the limited number of studies and heterogeneity, although subgroup analysis was used to reduce the influence of heterogeneity. To investigate alternate outcomes, more analysis of the heterogeneity level and potential modifications to the model assumptions may be required.

Practical implications

Companies should consider board size, independence and gender diversity when formulating long-term competitive strategies in the climate change movement. These characteristics can aid in bridging information gaps and garnering stakeholder support for carbon-reduction initiatives.

Originality/value

This meta-analysis addresses a gap in the literature by addressing prior studies' conflicting and inconsistent findings on the association between board characteristics and carbon emission disclosure. It employs a rigorous approach and synthesis strategy to provide a thorough and robust understanding of the crucial role of board characteristics in carbon emission disclosure.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 14 March 2024

Yuehua Zhao, Linyi Zhang, Chenxi Zeng, Yidan Chen, Wenrui Lu and Ningyuan Song

This study aims to address the growing importance of online health information (OHI) and the associated uncertainty. Although previous research has explored factors influencing…

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Abstract

Purpose

This study aims to address the growing importance of online health information (OHI) and the associated uncertainty. Although previous research has explored factors influencing the credibility of OHI, results have been inconsistent. Therefore, this study aims to identify the essential factors that influence the perceived credibility of OHI by conducting a meta-analysis of articles published from 2010 to 2022. The study also aims to examine the moderating effects of demographic characteristics, study design and the platforms where health information is located.

Design/methodology/approach

Based on the Prominence-Interpretation Theory (PIT), a meta-analysis of 25 empirical studies was conducted to explore 12 factors related to information content and source, social interaction, individual and media affordance. Moderators such as age, education level, gender of participants, sample size, platforms and research design were also examined.

Findings

Results suggest that all factors, except social support, have significant effects on the credibility of OHI. Among them, argument quality had the strongest correlation with credibility and individual factors were also found to be relevant. Moderating effects indicate that social support was significantly moderated by age and education level. Different sample sizes may lead to variations in the role of social endorsement, while personal involvement was moderated by sample size, platform and study design.

Originality/value

This study enriches the application of PIT in the health domain and provides guidance for scholars to expand the scope of research on factors influencing OHI credibility.

Details

Aslib Journal of Information Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-3806

Keywords

Article
Publication date: 23 November 2023

Debapriya Samal and Inder Sekhar Yadav

This study investigates the effects of elements of corporate governance along with firm specific variables on the financial leverage of listed Indian firms in the context of…

Abstract

Purpose

This study investigates the effects of elements of corporate governance along with firm specific variables on the financial leverage of listed Indian firms in the context of agency conflicts and new governance laws.

Design/methodology/approach

A series of panel ordinary least squares as well as fixed/random effects regression models of book and market value of financial leverage on variables of corporate governance (board size, board composition, board meeting, board attendance and board gender) along with a set of control variables (asset tangibility, firm size, growth, liquidity and profitability) were estimated by employing 113 listed Indian firms during 2010–2021. Dynamic panel generalized method of moments models were also estimated to check the robustness of empirical results. Further, the full sample of firms was divided into small and large board sized companies using the median approach to investigate differences between small and large board characteristics on financial leverage.

Findings

The evidence predominantly suggested that the governance variables have significant impact on leverage ratios of selected firms. Governance variables such as board size, composition, attendance and gender are significantly found to be reducing the financial leverage of firms indicating that in general these attributes in a way, through monitoring managers, put pressure on them to pursue lower financial leverage. Board meeting is found to be positive and significantly related with financial leverage suggesting that the frequency of meetings signals its monitoring ability that may influence lenders' risk assessment lowering borrowing cost. The results on small and large board sized companies indicate that firms with small boards relatively issue more debt compared to firms with large boards suggesting that small boards adopt high debt policy.

Practical implications

The main policy implication of the study is that elements of internal corporate governance is a significant governance tool that has the potential to reduce agency conflict between the managers and agents through monitoring and decision making that has tangible effects on critical corporate decisions such as capital structure choices.

Originality/value

This paper contributes to the existing literature by bringing new evidence relating to agency conflicts and capital structure decisions in an emerging market like India post adoption of new regulations related to corporate governance specified in Clause 49 of Securities and Exchange Board of India and Companies Act, 2013 as there is significant dearth of such empirical work.

Details

Journal of Advances in Management Research, vol. 21 no. 1
Type: Research Article
ISSN: 0972-7981

Keywords

Article
Publication date: 16 November 2023

Chhaya Mani Tripathi, Rahul Pratap Singh Kaurav and Tripti Singh

The purpose of this study is to examine the relationship between cultural intelligence (CQ) and cross-cultural adjustment (CCA) using meta-analytic methods. The paper serves a…

Abstract

Purpose

The purpose of this study is to examine the relationship between cultural intelligence (CQ) and cross-cultural adjustment (CCA) using meta-analytic methods. The paper serves a dual purpose as it critically examines the CQ-CCA literature and provides summary effects using meta-analysis to determine how CQ and its facets affect CCA and its three dimensions.

Design/methodology/approach

A meta-analysis of 77 studies involving 18,399 participants was conducted to obtain the summary effects. The studies reporting the relationship of CQ and/or its facets with CCA or any of its dimensions were included in the analysis.

Findings

Results revealed that CQ (overall) and all individual CQs were positively and significantly related to CCA and its three subdimensions. Although CQ (overall) had a strong effect on CCA and moderate to strong effects on all the subdimensions of CCA, the strongest effect size was measured for the relationship of motivational CQ with CCA. Not only this, when individual CQs' relationships were assessed with the individual adjustment dimensions, the motivational aspect of CQ happened to be the most influencing factor, having a close to strong effect on interaction adjustment.

Research limitations/implications

Since the study combines the results from numerous empirical research conducted over time, it avoids the limitations that an individual study has, which is carried out at a single point in time and on a limited sample.

Originality/value

This study adds to the academic research by critically reviewing the CQ-CCA literature. It also works as a guiding map for future research in the area. The study highlights the summary effects for each association between CQ and CCA and their dimensions, elucidating the mixed findings reported in previous research.

Details

Journal of Global Mobility: The Home of Expatriate Management Research, vol. 12 no. 1
Type: Research Article
ISSN: 2049-8799

Keywords

Article
Publication date: 1 August 2023

Rafaela Aparecida Mendonça Marques, Aline Cristina Maciel, Antonio Fernando Branco Costa and Kleber Roberto da Silva Santos

This study investigates the repetitive mixed sampling (MRS) plan based on the Cpk index that was proposed by Aslam et al. (2013a). They were the first to study the MRS plan, but…

Abstract

Purpose

This study investigates the repetitive mixed sampling (MRS) plan based on the Cpk index that was proposed by Aslam et al. (2013a). They were the first to study the MRS plan, but they did not pay attention to the fact that submitting to the variable inspection a sample that was first submitted to the attribute inspection, truncates the X observations. In addition, they did not work with an accurate expression to calculate the probabilities of the Cpk statistic.

Design/methodology/approach

The authors presented the results based on their original sampling plan through Monte Carlo simulation and defined the theoretical results of their plan when the sample submitted to the variable inspection is no longer the same one submitted to the attribute inspection.

Findings

The β risks of the optimum sampling plans presented by Aslam et al. (2013a) are pretty high, exceeding 46%, on average – this same problem was also observed in Saminathan and Mahalingam (2018), Balamurali (2020) and Balamurali et al. (2020), where the β risks of their proposed sampling plans are yet higher.

Originality/value

In terms of originality, the authors can declare the following. It is not a big deal to propose new sampling plans, if one does not know how to obtain their properties. The miscalculations of the sampling plans risks are dangerous; imagine the situation where the acceptance of bad lots exceeds 50% just because the sampling plan was incorrectly designed. Yes, it is a big deal to warn that this type of problem is arising in a growing number of papers. The authors of this study are the pioneers to discover that many studies focusing on the sampling plans need to be urgently revised.

Details

International Journal of Quality & Reliability Management, vol. 41 no. 2
Type: Research Article
ISSN: 0265-671X

Keywords

Article
Publication date: 3 July 2023

James L. Sullivan, David Novak, Eric Hernandez and Nick Van Den Berg

This paper introduces a novel quality measure, the percent-within-distribution, or PWD, for acceptance and payment in a quality control/quality assurance (QC/QA) performance…

Abstract

Purpose

This paper introduces a novel quality measure, the percent-within-distribution, or PWD, for acceptance and payment in a quality control/quality assurance (QC/QA) performance specification (PS).

Design/methodology/approach

The new quality measure takes any sample size or distribution and uses a Bayesian updating process to re-estimate parameters of a design distribution as sample observations are fed through the algorithm. This methodology can be employed in a wide range of applications, but the authors demonstrate the use of the measure for a QC/QA PS with upper and lower bounds on 28-day compressive strength of in-place concrete for bridge decks.

Findings

The authors demonstrate the use of this new quality measure to illustrate how it addresses the shortcomings of the percent-within-limits (PWL), which is the current industry standard quality measure. The authors then use the PWD to develop initial pay factors through simulation regimes. The PWD is shown to function better than the PWL with realistic sample lots simulated to represent a variety of industry responses to a new QC/QA PS.

Originality/value

The analytical contribution of this work is the introduction of the new quality measure. However, the practical and managerial contributions of this work are of equal significance.

Details

International Journal of Quality & Reliability Management, vol. 41 no. 2
Type: Research Article
ISSN: 0265-671X

Keywords

Open Access
Article
Publication date: 8 November 2023

Stephen Oduro, Alessandro De Nisco and Luca Petruzzellis

This study aims to draw on cue utilization and irradiation theories to: determine the extent to which country-of-origin image and its sub-dimensions exert an aggregate and…

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Abstract

Purpose

This study aims to draw on cue utilization and irradiation theories to: determine the extent to which country-of-origin image and its sub-dimensions exert an aggregate and relative influence on consumer brand evaluations; and identify the contextual and methodological factors that account for between-study variance in the focal relationship.

Design/methodology/approach

A random-effects model was used to examine 166 empirical articles encompassing 499,563 observations, and 282 effect sizes from 1984 to 2020 using Comprehensive Meta-Analysis software.

Findings

Results show that country-of-origin image has a positive, moderate effect on consumer brand evaluations. Moreover, findings reveal that each dimension of country-of-origin image – general country image, general product country image, specific product country image and partitioned country image – significantly influences consumer brand evaluation, but the effect of general product country image is the largest. What’s more, the aggregate impacts of country-of-origin image on consumer brand evaluation – brand commitment, brand-specific associations and general brand impressions – show that the effect on brand commitment is the largest. Finally, findings show that contextual factors (brand source, product sector, culture [individualism vs collectivism], brand origin continents and respondents’ continent) and methodological factors (cues, sampling unit, publication year and sample size) significantly account for between-study variance.

Originality/value

This study provides the first meta-analytic review of the relationship between country-of-origin image and consumer brand evaluation to help clarify mixed findings and balance out the literature, which has only seen quantitative reviews on product evaluation and purchase decisions.

Details

Journal of Product & Brand Management, vol. 33 no. 1
Type: Research Article
ISSN: 1061-0421

Keywords

Article
Publication date: 20 July 2023

Arnaldo Camuffo and Alberto Poletto

The paper tests if and to what extent lean management system adoption generates abnormal profitability, and how it accrues over time. Configurational approaches to lean management…

Abstract

Purpose

The paper tests if and to what extent lean management system adoption generates abnormal profitability, and how it accrues over time. Configurational approaches to lean management systems and “S-curve” effects in lean implementation are used to ground the paper's hypotheses and interpret its findings.

Design/methodology/approach

Using the emerging view of lean as enterprise-wide management systems, this quasi-experimental study uses a difference-in-differences approach to estimate the abnormal profitability (ROIC) attributable to lean management system adoption. The paper leverages a unique data set of lean adopters nested in a panel data set (19 years) of 2,088 industrial firms matched by industry and firm size. It applies a variety of regression methods (two-way fixed effect panel estimator, propensity score matching, instrumental variable two-stage-least squares) to estimate the size of the abnormal profitability attributable to lean management systems, addressing endogeneity issues related to non-random sampling, omitted variable bias and reverse causation. It also analyzes the cross-firm variability of such abnormal profitability and how it accrues over time.

Findings

For the average non-adopter in the sample (44.3 million euro revenues), lean adoption generates abnormal ROIC ranging from 1.4% to 3.9%. These results come into effect approximately three years after starting lean adoption and peak after eight years. While the average abnormal profitability attributable to lean adoption is sizable, it varies significantly across firms and over time. This significant variation is compatible with firms' diverse ability to understand the complex inner workings of lean systems, and to design and implement them so that they improve profitability.

Research limitations/implications

The conceptualization of lean as enterprise-wide management system can be further refined to more effectively categorize the components of lean systems and investigate the nature of their relationships. Lean system adoption measurement can be fine-tuned to better capture cross-firm and longitudinal heterogeneity. Future work can explore other dependent variables of interest to different stakeholders including shareholders' value, employment and environmental and social sustainability.

Practical implications

The financial benefits of adopting lean can be reaped to the extent to which managers embrace lean as a philosophy and implement it pervasively in the organization. A firm can use the study's estimates as a basis for making calculations about the returns of investment in lean adoption. The paper also shows that “getting the lean system right” makes a significant difference in terms of abnormal profitability, which is twice as large for the best lean adopters..

Social implications

Compared with the promises of many lean proponents and supporters, the paper provides a more realistic view of what to expect from lean adoption in terms of profitability. Adopting lean as a comprehensive, enterprise-wide management system is not a universal panacea, but a complex endeavor, characterized by multiple complex decisions that require considerable capabilities, coordinated efforts and consistency of action.

Originality/value

Differently from extant research, this study does not study the correlation between the adoption of lean operation practices and financial performance but focuses on the abnormal profitability generated by the adoption of lean as a pervasive, enterprise-wide management system. Its research design allows to identify the differential profitability attributable to lean adoption and documents that it accrues non-linearly.

Details

International Journal of Operations & Production Management, vol. 44 no. 2
Type: Research Article
ISSN: 0144-3577

Keywords

Article
Publication date: 17 January 2024

Xueqi Wang, Graham Squires and David Dyason

Homeownership for younger generations is exacerbated by the deterioration in affordability worldwide. As a result, the role of parental support in facilitating homeownership…

Abstract

Purpose

Homeownership for younger generations is exacerbated by the deterioration in affordability worldwide. As a result, the role of parental support in facilitating homeownership requires attention. This study aims to assess the influence of parental wealth and housing tenure as support mechanisms to facilitate homeownership for their children.

Design/methodology/approach

This study uses data from a representative survey of the New Zealand population.

Findings

Parents who are homeowners tend to offer more financial support to their children than those who rent. Additionally, the financial support increases when parents have investment housing as well. The results further reveal differences in financial support when considering one-child and multi-child families. The intergenerational transmission of wealth inequality appears to be more noticeable in multi-child families, where parental housing tenure plays a dominant role in determining the level of financial support provided to offspring.

Originality/value

The insights gained serve as a basis for refining housing policies to better account for these family transfers and promote equitable access to homeownership.

Details

International Journal of Housing Markets and Analysis, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1753-8270

Keywords

Article
Publication date: 24 November 2023

Vikas Ghute and Mahesh Deshpande

The paper aims to identify the effect of ignorance of correlatedness among process observations and to implement new sampling schemes; skip and mixed sampling, in order to reduce…

Abstract

Purpose

The paper aims to identify the effect of ignorance of correlatedness among process observations and to implement new sampling schemes; skip and mixed sampling, in order to reduce the effect of autocorrelation on process capability index (PCI) Cpm.

Design/methodology/approach

Autocorrelated observations are generated using autoregressive process of order two (AR (2)) using Monte Carlo simulations. The PCI is computed based on these observations assuming the independence. The skip and mixed sampling schemes are then used to form sub-groups among correlated observations. The PCI obtained using sub-groups from skip and mixed sampling schemes are assessed using sample mean and sample standard deviation.

Findings

The paper provides empirical insights into how the effect of autocorrelation decreases in the estimated value of PCI Cpm. The use of new sampling schemes, skip and mixed sampling, reduces the effect of autocorrelation on estimates of PCI Cpm.

Originality/value

This paper fulfills an identified need to study how to reduce the effect of autocorrelation on PCI Cpm.

Details

International Journal of Quality & Reliability Management, vol. 41 no. 4
Type: Research Article
ISSN: 0265-671X

Keywords

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