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Article
Publication date: 20 April 2023

Jonghan Park, Tianming Zhang, Spencer Pierce and Yonghong Jia

The authors examine the association between corporate social responsibility (CSR) and abnormal executive compensation. The authors hypothesize that socially responsible firms are…

Abstract

Purpose

The authors examine the association between corporate social responsibility (CSR) and abnormal executive compensation. The authors hypothesize that socially responsible firms are more likely to pay their executives at a level that is in line with economic determinants.

Design/methodology/approach

Using the expected compensation model developed by Core et al. (2008), the authors test our hypothesis using a large sample of US public companies.

Findings

The authors find that CSR performance is negatively associated with how much executive compensation deviates from the expected level. The authors further examine whether CSR performance is associated with excess compensation or inadequate compensation and find that socially responsible firms are less likely to pay their executives either excessively or inadequately.

Originality/value

This study provides evidence on the association between CSR performance and abnormal executive compensation, especially how CSR is associated with inadequate compensation, an area that has been largely overlooked by the literature.

Details

Journal of Accounting Literature, vol. 45 no. 3
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 9 January 2024

Sihong Wu and Maureen Benson-Rea

Despite a growing body of research focusing on the dark side of sharing economy development, arguments are fragmented and incomplete. This study aims to address the gap by…

Abstract

Purpose

Despite a growing body of research focusing on the dark side of sharing economy development, arguments are fragmented and incomplete. This study aims to address the gap by integrating existing viewpoints based on a provider’s perspective.

Design/methodology/approach

This study conducted a bibliometric analysis using text mining and clustering algorithm techniques to measure the scope of scientific output on this topic and identify the main research themes.

Findings

Through the bibliometric analysis, this study developed an integrative framework based on the platform providers’ internal management issues and external conflicts with consumers, society, government regulations and traditional business. It also identified significant gaps within each research theme and proposed a future research agenda.

Originality/value

Sharing economy development has not yet been fully understood and regulated, leading to unprecedented challenges to existing business systems. The study addresses knowledge gaps and advances the understanding of the dark side of the sharing economy based on the provider’s internal management and interplay with external forces. It offers a roadmap for future research to advance understanding of the “hidden” dark side of the sharing economy.

Details

Journal of Business & Industrial Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0885-8624

Keywords

Article
Publication date: 11 March 2024

Luisa Fernanda Manrique Molina, William Fernando Durán and Carlos Augusto Valencia

The purpose of this study is to generate knowledge about assessment methods in blended business education, which have become increasingly important to establish sustainable…

Abstract

Purpose

The purpose of this study is to generate knowledge about assessment methods in blended business education, which have become increasingly important to establish sustainable assessment practices that support knowledge acquisition for undergraduate students in business administration at a Colombian university.

Design/methodology/approach

For the analysis, a two groups comparison was performed using a nonequivalent control group design with a sample of 420 students. As this study wants to find insights to improve the knowledge on assessment topics in marketing research (MR) education, it was focused on the students from the business administration program. This study also uses individual scores from the state test as prior cognitive scores and the high school classification provided by the National Ministry of Education in Colombia (2012).

Findings

It was found that the variables that best predict performance on the MR course examinations were the mathematics skills and reading comprehension scores on the state test. The study also showed a better performance of female students on both assessment methods. There were no significant differences between the assessment methods or among the high school levels.

Research limitations/implications

One of the limitations of this study is the limited number of items on the tests. Additionally, the authors recommend conducting an analysis of the differences between the testing items to provide a detailed explanation of students’ performance when comparing computer-based testing and paper-and-pencil testing.

Practical implications

Further design of teaching material and assessments online and offline, based on local and regional marketing problems, is suggested. As the current text and readings are more oriented to the English-speaking contexts, most of the problems presented are oriented to multinational companies and brands.

Social implications

Insights into the skills required for future jobs provide valuable guidance (World Economic Forum, 2020). Essential skills for emerging roles, like data scientists, can find robust support within the MR course. To further enrich in-class and online exercises with Excel and SPSS, Colombian educators can leverage data sets obtained from sources like the national statistics office and international market intelligence databases available through the university’s library, including Passport and Statista. Engaging with authentic data sets provides students with a more profound understanding of practical applications in MR.

Originality/value

This approach facilitates the identification of key variables, such as assessment and cognitive abilities in math and reading, which predict students’ knowledge acquisition in MR. It not only offers insights into the relevant factors influencing learning in MR but also provides valuable feedback. Additionally, it suggests potential avenues for future research in this field.

Details

Journal of International Education in Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-469X

Keywords

Article
Publication date: 7 September 2023

Mao-Feng Kao, Cih-Huei Jian and Chien-Hao Tseng

The purpose of this study is to explore the effect of managerial ability on voluntary environmental, social and governance (ESG) disclosure and assurance. By focusing on…

Abstract

Purpose

The purpose of this study is to explore the effect of managerial ability on voluntary environmental, social and governance (ESG) disclosure and assurance. By focusing on managerial ability, this study provides a more nuanced understanding of the factors influencing a firm’s ESG disclosure and assurance practices. This study contributes to a relatively unexplored area of study regarding the role of top management in promoting ESG reporting.

Design/methodology/approach

This study draws on a sample of publicly listed firms from 2014 to 2019 in Taiwan and applies the data envelopment analysis method to measure managerial ability. Heckman’s (1979) two-step model is used to estimate the primary models to prevent the results from being affected by possible bias because of self-selection.

Findings

The empirical evidence suggests that managerial ability is positively related to voluntary ESG disclosure and intention to seek third-party assurance of the report. Overall, managerial ability determines whether a firm will use voluntary ESG disclosure and assurance as a corporate strategy to respond effectively to stakeholders’ needs. The findings are robust after using alternative measures of managerial ability.

Practical implications

Investors and other stakeholders keen on seeking ESG information offered by companies could find the findings of this study valuable. By better comprehending how managerial competence impacts voluntary ESG disclosure and assurance, stakeholders may be better equipped to hold companies responsible for their ESG disclosure practices and make informed investment decisions.

Social implications

In the ESG decision-making process, managers with better abilities have a higher tendency to use voluntary disclosure and assurance as a part of the company’s sustainable policy.

Originality/value

Unlike previous studies of the determinant factors of ESG disclosure, which mainly explore factors at the national or corporate level, this study focuses on factors at the individual level (i.e. managerial ability) to fill the gap in the literature. This study also presents empirical evidence that corroborates the idea that managerial competence can influence not only ESG disclosure but also the voluntary assurance of ESG information.

Details

Sustainability Accounting, Management and Policy Journal, vol. 15 no. 1
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 27 September 2023

Ranjan DasGupta and Rajesh Pathak

The authors examine if CEO education level and quality impacts firm's corporate social performance (CSP). Additionally, the authors investigate whether other CEO characteristics…

Abstract

Purpose

The authors examine if CEO education level and quality impacts firm's corporate social performance (CSP). Additionally, the authors investigate whether other CEO characteristics such as age, busyness, compensation and firm's governance quality moderate the relationship between CEO education and CSP.

Design/methodology/approach

The authors use panel regression framework amid set of controls for their analysis. The authors additionally use two-stage least squares regression (2SLS) for robustness tests.

Findings

The authors show that CEOs with a post-graduate business degree (PGBUS) impact firm's CSP positively, whereas other educational degree directly do not influence CSP. However, CEO's age, busyness, compensation and firm's governance quality are found negatively moderating such relationship. The results survive set of robustness tests, and results are consistent the roles of upper echelons in Indian firms' strategic behaviors.

Originality/value

The results seek for an integration of more ethics and social responsibility discussions in the different education levels including undergraduate degree in India to help engender a stronger sense of moral consciousness toward firms' stakeholders as the Indian economy continues to develop.

Details

Benchmarking: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 8 December 2023

M. Isabel Sánchez-Hernández, Rafael Robina-Ramirez and Živilė Stankevičiūtė

The purpose of the paper is to delve into innovation and happiness management linked to the definition of transcendence at work. The paper analyses in the context of innovation…

Abstract

Purpose

The purpose of the paper is to delve into innovation and happiness management linked to the definition of transcendence at work. The paper analyses in the context of innovation and happiness management the relation of the three dimensions taken from Khari and Sinha (2020: Sense of we-ness, self-connectedness and work as a service. The paper also proposed indicators to applied transcendence and moral competencies to the banking sector guiding behaviour toward successful experiences at work as an antecedent of both, transcendence and employees´ performance.

Design/methodology/approach

The article starts with a VOSviewer-based bibliometric analysis to examine the recent development of happiness management as an emergent topic of research. A co-word analysis served to identify that the main research theme related to the topic is transcendence at work. The theoretical framework serves for developing a conceptual model that is analysed by taking structural equations modelling (SEM) as the method and partial least squares (PLS) as the technique. To test the hypotheses, the authors employed a sample of 354 employees from the main banks in Spain in 2021 (Santander, Banco Bilbao Vizcaya Argentaria (BBVA), CaixaBank, Bankia and Sabadell).

Findings

The results confirm that Innovation and happiness management is related to moral competencies, which refer to the set of knowledge, skills and abilities that facilitate ethical behaviour in the banking sector. Innovation and happiness management include individual attributes for good performance in each job; this research is in line with the prominent call in the literature to consider moral competencies in human resources management.

Originality/value

Originality lies on the answer of the question: what is the role of employee transcendence in the turbulent banking sector today? This paper seeks to approach and measure the relation of innovation, happiness and transcendence at work, Transcendence at work often arises when individuals connect their work to a higher purpose or mission, that connection is based on the idea that any effort to improve any of these three attributes provides successful solutions for the complex banking sector's performance.

Details

European Journal of Innovation Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1460-1060

Keywords

Article
Publication date: 7 June 2023

Wafa Jilani, Jamel Chouaibi and Ahmed Kouki

The main purpose of this paper is to look at the link between chief executive officer (CEO) behavior and corporate social responsibility (CSR) engagement with the moderating role…

Abstract

Purpose

The main purpose of this paper is to look at the link between chief executive officer (CEO) behavior and corporate social responsibility (CSR) engagement with the moderating role of bank risk-taking behavior.

Design/methodology/approach

Based on a 13-year data set (2007–2019), the authors applied the feasible generalized least squares with panel data to test the hypotheses.

Findings

The findings reveal a positive and significant link between CEO behavior and CSR engagement. Based on these findings, it can be argued that the characteristics of the CEO of the banks would improve the CSR strategies. Furthermore, the study suggests a moderating effect of bank risk-taking in the link between psychological bias and corporate social responsibility engagement (CSR engagement).

Practical implications

As CEO behavioral characteristics are essential to understanding CSR practice, boards of directors should consider the behavioral traits of dominant and overconfident CEOs while designing CSR practices.

Social implications

If the bank behaves in a socially responsible manner, direct and indirect stakeholders may be able to evaluate the level of risk-taking in more detail.

Originality/value

This research highlights the importance of CEO behavior characteristics for CSR, which is a crucial application that supports the upper echelons theory; and fills a gap in literature research. It is one of the few studies examining the interaction between risk-taking, CEO behavior and CSR engagement.

Details

Corporate Governance: The International Journal of Business in Society, vol. 23 no. 7
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 13 November 2023

Muhammad Riaz, Wu Jie, Mrs Sherani, Sher Ali, Fredrick Ahenkora Boamah and Yan Zhu

Drawing upon social cognitive theory, this study aims to investigate the potential predictors and consequences of social media health-misinformation seeking behavior during the…

Abstract

Purpose

Drawing upon social cognitive theory, this study aims to investigate the potential predictors and consequences of social media health-misinformation seeking behavior during the coronavirus (COVID-19) pandemic.

Design/methodology/approach

Using a sample of 230 international students studying at Wuhan University and Beijing Language and Cultural University, China, this study employs structural equation modeling to analyze the collected data.

Findings

The results indicate that personal factors such as lack of health information literacy, environmental factors, information overload and social media peer influence have a significant effect on behavior, namely social media health-misinformation seeking behavior, which further influences outcomes, namely social media users' anxiety during the COVID-19 pandemic. In addition, both lack of health information literacy and social media peer influence have significant and direct effects on social media users' anxiety. However, the direct effect of information overload on social media users' anxiety is insignificant.

Originality/value

First, this study contributes to the literature on the individuals' social media health-misinformation seeking behavior, its precursors and its consequences, specifically on their mental healthcare during a pandemic situation. Second, this research is one of the pioneer studies that extend social cognitive theory to the context of social media health-misinformation seeking behavior and users' anxiety relationship.

Article
Publication date: 14 February 2022

Zhongtian Li, Jing Jia and Larelle J. Chapple

This study aims to analyze whether various textual characteristics in corporate sustainability disclosure associate with corporate sustainability performance in Australia…

Abstract

Purpose

This study aims to analyze whether various textual characteristics in corporate sustainability disclosure associate with corporate sustainability performance in Australia, pertaining to tones of language and readability. The voluntary disclosure theory and legitimacy theory are used to formulate the study hypothesis.

Design/methodology/approach

Using data from Australian listed firms (2002–2016), four textual characteristics are examined: tone of optimism, tone of certainty, tone of clarity and readability. Corporate sustainability performance is measured by Thomson Reuters Asset4 ratings. Different strategies are adopted to mitigate endogeneity concerns.

Findings

The authors found that there is a positive relationship between the textual characteristics of sustainability disclosure and sustainability performance. Specifically, firms with better performance communicate in an optimistic, certain, clear and more readable manner.

Practical implications

The results suggest that Australia’s voluntary reporting status does not induce a combination of poor performance and positive disclosure. This paper should be of interest to investors and other stakeholders and also informs regulatory policy on sustainability disclosure in Australia.

Originality/value

The authors contribute to the sustainability disclosure literature using computer-based textual analysis to explore whether firms reveal their sustainability performance by “how things are said” (i.e. textual characteristics) in sustainability disclosure. As far as the authors could ascertain, they are the first to investigate textual characteristics of sustainability disclosure in Australia.

Article
Publication date: 6 December 2023

Imon Chowdhooree, Tasfin Aziz, Md. Jubaer Rashid and Meherab Hossain

Urban areas, especially in the coastal region of Bangladesh, face environmental degradation due to rapid urbanization, uncontrolled socio-economic activities and experiencing the…

Abstract

Purpose

Urban areas, especially in the coastal region of Bangladesh, face environmental degradation due to rapid urbanization, uncontrolled socio-economic activities and experiencing the adverse impacts of climate change. Nature-based solutions (NbS) as options for restoring, preserving, maintaining and elevating natural features or systems are becoming popular for reducing vulnerabilities caused either by natural hazards or human-induced activities. With this understanding, this study aims to explore the need of practicing NbS by studying the condition of a tidal canal (known as Thakurani Khal) and its peripheral areas of Mongla Port Municipality, a coastal and seaport town in Bangladesh.

Design/methodology/approach

This case study-based research uses multiple inquiries, including focus group discussions, pair-wise comparison, observation, GIS-based mapping, key informant interviews and secondary climate data review, to understand the spatial development of the area and community reactions to the changes in the urban environment.

Findings

The natural water flow of this canal is controlled by sluice gates that indirectly allowed the dweller to encroach its lands and convert the canal into a solid waste dumping area. These human-induced activities as well as the climate change-induced events (i.e. extreme heat, intensive and irregular rainfall, increased number of cyclones, etc.) have made the adjacent areas prone to waterlogging and drainage congestion. In this context, the revival of the original natural quality of the canal has been identified as an alternative to ensuring an adaptive urban environment.

Originality/value

This research highlights the importance of practicing NbS for developing urban resilience in the context of climate change.

Details

International Journal of Disaster Resilience in the Built Environment, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-5908

Keywords

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