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1 – 10 of 492Rida Belahouaoui and El Houssain Attak
This study aims to analyze the tax compliance behavior of family firms by integrating social and psychological norms with legitimacy determinants, focusing specifically on the…
Abstract
Purpose
This study aims to analyze the tax compliance behavior of family firms by integrating social and psychological norms with legitimacy determinants, focusing specifically on the Moroccan context.
Design/methodology/approach
Employing a qualitative research design, the study conducted semi-structured interviews with 30 chief executive officers (CEOs) of Moroccan family firms. The data were analyzed using thematic analysis to unravel the interplay between individual beliefs and societal norms.
Findings
The findings reveal a complex interplay between the personal norms of CEOs and chief financial officers (CFOs) and wider societal and cultural expectations, significantly influencing tax compliance behavior. The study identifies the multifaceted nature of tax compliance, which is shaped by personal ethics, family values and the dominant societal tax culture.
Research limitations/implications
The research is limited by its qualitative approach and focus on Moroccan family businesses, which may not be generalizable to other contexts. Future studies could use a quantitative approach and expand to other geographical settings for a more comprehensive understanding.
Practical implications
Insights from the study can assist policymakers and tax authorities in developing culturally sensitive tax compliance strategies that resonate with family business values.
Social implications
The research underscores the importance of considering sociocultural dimensions in tax compliance, fostering a more cooperative relationship between family businesses and tax authorities.
Originality/value
The study contributes a novel perspective by synthesizing social, psychological and legitimacy factors in understanding tax compliance in the unique context of family businesses.
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Vishal Kumar Laheri, Weng Marc Lim, Purushottam Kumar Arya and Sanjeev Kumar
The purpose of this paper is to examine the purchase behavior of consumers towards green products by adapting and extending the theory of planned behavior with the inclusion of…
Abstract
Purpose
The purpose of this paper is to examine the purchase behavior of consumers towards green products by adapting and extending the theory of planned behavior with the inclusion of three pertinent environmental factors posited to reflect environmental consciousness in the form of environmental concern, environmental knowledge and environmental values.
Design/methodology/approach
The data was collected from 410 consumers at shopping malls with retail stores selling green and non-green products in a developing country using cluster sampling and analyzed using covariance-based structural equation modeling.
Findings
The findings of this study indicate that environmental factors reflecting environmental consciousness positively influence consumers’ attitude towards purchasing green products, wherein consumers’ environmental values have a stronger influence than their environmental concern and environmental knowledge. The findings also reveal that subjective norm, attitude and perceived behavioral control toward purchasing green products positively shape green purchase intention. The same positive effect is also witnessed between green purchase intention and behavior. However, perceived behavioral control towards purchasing green products had no significant influence on green purchase behavior.
Practical implications
This study suggests that green marketers should promote environmental consciousness among consumers to influence and shape their planned behavior towards green purchases. This could be done by prioritizing efforts and investments in inculcating environmental values, followed by enhancing environmental knowledge and finally inducing environmental concern among consumers. Green marketers can also leverage subjective norm and perceptions of behavioral control toward purchasing green products to reinforce green purchase intention, which, in turn, strengthens green purchase behavior. This green marketing strategy should also be useful to address the intention–behavior gap as seen through the null effect of perceived behavioral control on purchase behavior toward green products when this strategy is present.
Originality/value
This study contributes to theoretical generalizability by reaffirming the continued relevance of the theory of planned behavior in settings concerning the environment (e.g. green purchases), and theoretical extension by augmenting environmental concern, environmental knowledge and environmental values with the theory of planned behavior, resulting in an environmentally conscious theory of planned behavior. The latter is significant and noteworthy, as this study broadens the conceptualization and operationalization of environmental consciousness from a unidimensional to a multidimensional construct.
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This study explores the role of institutional pressures and top management support in digital corporate social responsibility (CSR) adoption. It also investigates the impact of…
Abstract
Purpose
This study explores the role of institutional pressures and top management support in digital corporate social responsibility (CSR) adoption. It also investigates the impact of digital CSR on social trust and corporate sustainability.
Design/methodology/approach
Data were collected from 279 managers of Jordanian companies. Smart PLS was utilized to analyze the research model and test hypotheses.
Findings
The results reveal that coercive pressures, normative pressures, memetic pressures and top management support significantly impact digital CSR adoption. The results also show that digital CSR significantly impacts social trust and corporate sustainability.
Originality/value
This study provides worthwhile insights into the literature on drivers of digital CSR, social trust and corporate sustainability in unprecedented crises. This study enriches the literature on the relationship between institutional theory and innovative IT solutions adoption theories. The review of prior research confirms an absence of empirical examinations of the causal relations among institutional forces, digital CSR, social trust and corporate sustainability.
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Ayman Issa and Jalal Rajeh Hanaysha
This study aims to investigate the link between carbon emissions and market value for nonfinancial companies in the STOXX Europe 600 index, with a specific focus on the moderating…
Abstract
Purpose
This study aims to investigate the link between carbon emissions and market value for nonfinancial companies in the STOXX Europe 600 index, with a specific focus on the moderating effect of executive compensation.
Design/methodology/approach
To achieve the study’s purpose, this study uses data from the STOXX Europe 600 index between 2010 and 2021. The researchers use ordinary least squares regression analysis to examine the relationship between carbon emissions and market value while taking into account the moderating effect of executive compensation. The study also uses additional tests, such as the dynamic two-step system generalized method of moments regression and the difference in differences method.
Findings
The study reveals four key findings. First, there is a statistically significant negative relationship between carbon emissions and market value. Second, executive compensation has a negative moderating effect on the association between carbon emissions and market value. Third, Say-on-Pay regulations can encourage companies to adopt environmentally responsible practices, which can positively impact their market value. Finally, the study shows that the Paris Agreement motivates companies to prioritize sustainability, leading to potentially higher market values for those that are more environmentally responsible.
Practical implications
This study highlights the importance of considering environmental sustainability in corporate decision-making. It suggests that prioritizing sustainability can lead to financial benefits, as companies with lower carbon emissions tend to have higher market values. The findings also have important implications for regulators and investors.
Originality/value
This study provides novel insights into the link between carbon emissions and market value and the moderating effect of executive compensation. It also sheds light on the potential impact of Say-on-Pay regulations and the Paris Agreement on corporate sustainability practices and market values.
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Mansik Yun, Nga Do and Terry Beehr
The purpose of the current research is to examine the crucial role of employees' perception of an incivility norm in predicting supervisors' incivility behaviors, which in turn…
Abstract
Purpose
The purpose of the current research is to examine the crucial role of employees' perception of an incivility norm in predicting supervisors' incivility behaviors, which in turn, results in employees enacting incivility toward their coworkers and employees' emotional exhaustion.
Design/methodology/approach
In Study 1, an experience sampling method (a daily-diary approach) in which 143 male participants from several construction sites completed a total of 1,144 questionnaires was used . In Study 2, cross-sectional data from 156 male employees working in a manufacturing organization was collected. In Study 3, a quasi-experiment was conducted in which 33 and 36 employees were assigned to the intervention and control groups, respectively.
Findings
In Studies 1 and 2, it was revealed that employees are likely to experience their supervisor’s incivility behaviors when perceiving such incivility behaviors are more acceptable within the organization (incivility norm). Further, once employees experience incivility from their supervisor, they are more likely to enact incivility toward their coworkers and experience emotional exhaustion. In Study 3, changing organizational policies via implementing grievance procedures was effective in improving the study’s outcome variables.
Originality/value
Incivility norms predict some negative work outcomes such as incivility behaviors as both a victim and instigator, and emotional exhaustion. Further, reducing an adverse organizational norm (i.e. incivility norm) via instituting grievance procedures was effective in reducing incivility behaviors and emotional exhaustion.
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Societal barriers continue to cause gender disparities in women’s share of political authority. As a representative case study for the Arab Gulf region, this paper aims to…
Abstract
Purpose
Societal barriers continue to cause gender disparities in women’s share of political authority. As a representative case study for the Arab Gulf region, this paper aims to investigate public opinion on adopting a nationwide quota for women’s participation in top government offices in the Qatar context. It gathers insights on the following question: How does public opinion respond to a proposed new political arrangement of implementing gender quota laws in Qatar?
Design/methodology/approach
Data were collected via a national telephone survey of a representative sample of 660 Qatari nationals chosen by simple random sampling. A regression analysis was performed for the primary outcome: support for a gender quota system that guarantees a specific proportion of places for women in the government and executive positions.
Findings
Unsurprisingly, the findings reveal gender variations in support for the three distinct types of egalitarian policy examined (i.e. a quota for women in top government positions; a quota for women in executive positions in public ministries; and equal wages), with women being more supportive than men.
Research limitations/implications
Assessing the public attitudes toward adopting legislative gender quotas is of interest to policy-makers and civil organizations alike that seek to advance women’s political status and democratic representation.
Originality/value
This study is among the very few to empirically examine public opinion on quotas as state-directed initiatives to promote the involvement of women in political power in Qatar.
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Simon Lundh, Karin Seger, Magnus Frostenson and Sven Helin
The purpose of this study is to identify the norms that underlie and condition the decisions made by preparers of financial reports.
Abstract
Purpose
The purpose of this study is to identify the norms that underlie and condition the decisions made by preparers of financial reports.
Design/methodology/approach
This interview-based study illustrates how financial report preparers engage in behaviors linked to the perception of recognition and measurement of internally generated intangible assets by important stakeholders. All of the companies included in the study adhere to International Financial Reporting Standards when creating their consolidated financial statements. The participants selected for the study are involved in accounting decisions related to research and development in accordance with International Accounting Standard (IAS) 38.
Findings
The authors identify the normative assumptions underlying the recognition and measurement of internally generated intangibles, which are based on concerns of consistency, credibility and reasonableness. The authors find that the normative basis for legitimacy in financial accounting is primarily related to cognitive legitimacy and is not of a moral or pragmatic nature.
Originality/value
The study reveals that recognition and measurement of internally generated intangibles in financial accounting relate to legitimacy. The authors identify specific norms that form the basis of this legitimacy, namely, consistency, credibility and reasonableness. These identified norms serve as constraints, mitigating the risk of judgment misuse within the IAS 38 framework for earnings management.
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The purpose of this study is to create an ethical norm that will help guide the human race toward long-term survival.
Abstract
Purpose
The purpose of this study is to create an ethical norm that will help guide the human race toward long-term survival.
Design/methodology/approach
The project posits a new societal ethical norm designed around a fundamental principle: the long-term survival of the human race with individual dignity. This study examines the requirements of the new norm and what is needed to achieve that goal.
Findings
There are three types of organizations that have the organizational and economic capacity to be responsible for future outcomes: governments, religions and corporations. These three types of organizations must act as if they have a moral compass that will compel them to develop and uphold the requirements for the survival of humanity with individual dignity.
Research limitations/implications
The analysis shows that a new, broader ethical norm must be established, and this norm implies that large organizations must act with a future embracing ethical behavior.
Practical implications
This study generates specific pathways for example: governments should adopt the just war principles and prohibitions on governments or other institutions from teaching any form of class superiority. These and other pathways are designed to diffuse threats to the fundamental principle.
Social implications
The fundamental principle includes universal human dignity. This means that the notion of individual dignity must be defined or understood, and the requirements to attain this goal must be identified.
Originality/value
This project takes concepts from long-termism, forward-looking collective responsibility, corporate social responsibility and the global catastrophic risk institute to advocate for a new ethical norm.
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Aleena Amir, David Roca, Lubaba Sadaf and Asfia Obaid
Given the extensive evidence of femvertising's positive effects in Western cultures, this paper aims to investigate how femvertising may influence customers' perceptions and…
Abstract
Purpose
Given the extensive evidence of femvertising's positive effects in Western cultures, this paper aims to investigate how femvertising may influence customers' perceptions and brand-related outcomes in a patriarchal context such as Pakistan.
Design/methodology/approach
Qualitative methodology was employed in this study, which was based on in-depth interviews involving 17 consumers (including both male and females). Thematic analysis was used to analyse the data.
Findings
Results indicated that male and female consumers revealed varied and sometimes contradictory perspectives on the perception, understanding and behaviour towards femvertised adverts, which are governed by patriarchal gendered norms.
Originality/value
This study contributes to the body of knowledge by exploring the consumer perception towards femvertising in a patriarchal context, where gender disparity is evident. It also draws attention to the underlying cultural elements contributing towards the formation of those perceptions.
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