Search results

1 – 10 of 31
Book part
Publication date: 6 May 2024

Mohsen Anwar Abdelghaffar Saleh, Dejun Wu and Azza Tawab Abdelrahman Sayed

This chapter aims to examine the impact of whistleblowing policy (WH) on earnings management (EM) in an emerging market, Egypt. Our sample period from 2014 to 2019: the…

Abstract

This chapter aims to examine the impact of whistleblowing policy (WH) on earnings management (EM) in an emerging market, Egypt. Our sample period from 2014 to 2019: the pre-whistleblowing policy period is 2014–2016 and the post-whistleblowing policy period is 2017–2019 with a total of 780 observations and the data are analyzed using ordinary least squares (OLS) regression analysis. Data are collected from annual reports, corporate governance reports, and companies’ website. The empirical analysis shows that whistleblowing policy coefficient is negative and significantly impacts EM in Egyptian firms. The result shows that when the firm adopts a whistleblowing policy, it led to decrease in EM. In addition, we provide strong and robust evidence by the difference-in-difference (DID) method to show that whistleblowing is significantly negatively associated with the extent of EM, which indicates that firms have an effective whistleblowing policy and can have several benefits. Firstly, it can help to identify and prevent illegal or unethical behavior within an organization, which can ultimately save the company from potential legal and reputational damage. Secondly, a whistleblowing policy can empower employees to speak up about any concerns they have, without fear of retaliation, which can help to create a more transparent and ethical work environment. Overall, an effective whistleblowing policy can contribute to the long-term success of a company and the broader economy. The findings of this chapter are relevant to policymakers, governments, management, employees, and shareholders to constraining EM in Egyptian firms.

Details

The Emerald Handbook of Ethical Finance and Corporate Social Responsibility
Type: Book
ISBN: 978-1-80455-406-7

Keywords

Abstract

Purpose

This study examines chronic illness, disability and social inequality within an exposure-vulnerabilities theoretical framework.

Methodology/Approach

Using the National Survey of Drug Use and Health (NSDUH), a preeminent source of national behavioral health estimates of chronic medical illness, stress and disability, for selected sample years 2005–2014, we construct and analyze two foundational hypotheses underlying the exposure-vulnerabilities model: (1) greater exposure to stressors (i.e., chronic medical illness) among racial/ethnic minority populations yields higher levels of serious psychological distress, which in turn increases the likelihood of medical disability; (2) greater vulnerability among minority populations to stressors such as chronic medical illness exacerbates the impact of these conditions on mental health as well as the impact of mental health on medical disability.

Findings

Results of our analyses provided mixed support for the vulnerability (moderator) hypothesis, but not for the exposure (mediation) hypothesis. In the exposure models, while Blacks were more likely than Whites to have a long-term disability, the pathway to disability through chronic illness and serious psychological distress did not emerge. Rather, Whites were more likely than Blacks and Latinx to have a chronic illness and to have experienced severe psychological distress (both of which themselves were related to disability). In the vulnerability models, both Blacks and Latinx with chronic medical illness were more likely than Whites to experience serious psychological distress, although Whites with serious psychological distress were more likely than these groups to have a long-term disability.

Research Limitations

Several possibilities for understanding the failure to uncover an exposure dynamic in the model turn on the potential intersectional effects of age and gender, as well as several other covariates that seem to confound the linkages in the model (e.g., issues of stigma, social support, education).

Originality/Value

This study (1) extends the racial/ethnic disparities in exposure-vulnerability framework by including factors measuring chronic medical illness and disability which: (2) explicitly test exposure and vulnerability hypotheses in minority populations; (3) develop and test the causal linkages in the hypothesized processes, based on innovations in general structural equation models, and lastly; (4) use national population estimates of these conditions which are rarely, if ever, investigated in this kind of causal framework.

Details

Social Factors, Health Care Inequities and Vaccination
Type: Book
ISBN: 978-1-83753-795-2

Keywords

Open Access
Article
Publication date: 24 September 2021

Megan E. Tresise, Mark S. Reed and Pippa J. Chapman

In order to mitigate the effects of climate change, the UK government has set a target of achieving net zero greenhouse gas (GHG) emissions by 2050. Agricultural GHG emissions in…

Abstract

In order to mitigate the effects of climate change, the UK government has set a target of achieving net zero greenhouse gas (GHG) emissions by 2050. Agricultural GHG emissions in 2017 were 45.6 million tonnes of carbon dioxide equivalent (CO2e; 10% of UK total GHG emissions). Farmland hedgerows are a carbon sink, storing carbon in the vegetation and soils beneath them, and thus increasing hedgerow length by 40% has been proposed in the UK to help meet net zero targets. However, the full impact of this expansion on farm biodiversity is yet to be evaluated in a net zero context. This paper critically synthesises the literature on the biodiversity implications of hedgerow planting and management on arable farms in the UK as a rapid review with policy recommendations. Eight peer-reviewed articles were reviewed, with the overall scientific evidence suggesting a positive influence of hedgerow management on farmland biodiversity, particularly coppicing and hedgelaying, although other boundary features, e.g. field margins and green lanes, may be additive to net zero hedgerow policy as they often supported higher abundances and richness of species. Only one paper found hedgerow age effects on biodiversity, with no significant effects found. Key policy implications are that further research is required, particularly on the effect of hedgerow age on biodiversity, as well as mammalian and avian responses to hedgerow planting and management, in order to fully evaluate hedgerow expansion impacts on biodiversity.

Details

Emerald Open Research, vol. 1 no. 10
Type: Research Article
ISSN: 2631-3952

Keywords

Article
Publication date: 26 December 2023

Vijay Kuriakose and Sumant Kumar Bishwas

This study aims to understand the relationship between family incivility and employees' organisational citizenship behaviour. It also explores the mediating role of negative…

Abstract

Purpose

This study aims to understand the relationship between family incivility and employees' organisational citizenship behaviour. It also explores the mediating role of negative rumination and the moderating roles of workplace friendship and optimism.

Design/methodology/approach

To test the hypothesised relationships, 381 responses were collected from employees at two-time points. The hypothesised relationships were tested using process macros.

Findings

The results indicated that family incivility is negatively related to organisational citizenship behaviour and increases negative rumination. The study also established the mediating role of negative rumination in the relationship between family incivility and organisational citizenship behaviour. The study also supported the buffering role of workplace friendship and optimism in the relationship between family incivility and negative rumination.

Research limitations/implications

The study findings extend the understanding of how a non-work stressor can influence employee behaviour in the organisation. The study findings provide valuable directions to mitigate family incivility's adverse effects and extend the existing body of knowledge.

Originality/value

The study is unique as it links family events to work outcomes. Only a few scholarly attempts were undertaken to understand the effect of family incivility on employees' work behaviours. By explaining the mechanism and conditions, the study has a unique value to the scholarship.

Details

Evidence-based HRM: a Global Forum for Empirical Scholarship, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-3983

Keywords

Content available
Book part
Publication date: 27 July 2023

Oswald A. J. Mascarenhas, Munish Thakur and Payal Kumar

Abstract

Details

A Primer on Critical Thinking and Business Ethics
Type: Book
ISBN: 978-1-83753-308-4

Article
Publication date: 31 January 2023

Helen M. Achat, Joanne M. Stubbs, Rakhi Mittal, Suzanne Schindeler and Nicole Gilroy

The COVID-19 pandemic continues to challenge healthcare systems worldwide. The authors examined the lived experiences and perceptions of healthcare workers (HCWs) in managerial…

Abstract

Purpose

The COVID-19 pandemic continues to challenge healthcare systems worldwide. The authors examined the lived experiences and perceptions of healthcare workers (HCWs) in managerial and senior positions to explore the pandemic's effects on well-being and valued organisational responses.

Design/methodology/approach

Using purposive sampling, the authors conducted 39 semi-structured interviews with senior staff including health service administrators, heads of department and senior clinicians at a designated COVID-19 facility in New South Wales, Australia. Interviews were conducted from November 2020 to February 2021 to reflect on experiences during the height of the pandemic in 2020 (mid-March to the end of May 2020).

Findings

Workplace experiences affecting HCWs' well-being included being shunned by others, fear of infecting family, fear of the unknown, concerns about personal protective equipment, lack of direction from above and increased workload. Organisational interventions to protect the health and safety of HCWs and their patients included redeployment, improved communication, effective management committees, education and mental health supports.

Practical implications

Organisations can minimise worker-identified factors threatening their well-being during a health crisis by applying broad-ranging initiatives including inclusive and open communication, promoting flexible work practices, providing up-to-date guidelines and policies and fostering camaraderie between workers.

Originality/value

The voices of senior clinical and managerial staff have been largely unheard during the COVID-19 pandemic. The authors addressed this deficit by describing their experiences and insights regarding the pandemic's impact on well-being and the organisation's responses to simultaneously safeguarding its staff and providing quality patient care.

Details

International Journal of Workplace Health Management, vol. 16 no. 2/3
Type: Research Article
ISSN: 1753-8351

Keywords

Article
Publication date: 13 February 2023

Justin Jahn and Sabine Bohnet-Joschko

This study aims to explore the rise of virtual specialty care startups and understand how the ventures leverage digital services to create a new market space. Given the high level…

Abstract

Purpose

This study aims to explore the rise of virtual specialty care startups and understand how the ventures leverage digital services to create a new market space. Given the high level of competition in an established industry like health care, the authors investigate the business models and competitive strategies of leading virtual specialty care startups with unicorn status (i.e. emerging, current and exited unicorns).

Design/methodology/approach

The authors performed an analysis of Crunchbase data to examine whether rising virtual care ventures target specialty care. They focused on companies from the USA, Europe and Asia-Pacific. The identified virtual specialty care ventures were investigated in-depth via a multiple case study. By reviewing corporate websites, Crunchbase data and media coverage, the authors analyzed the ventures’ business models and competitive strategies.

Findings

This study demonstrates that even in established and highly competitive markets such as health care, managers and entrepreneurs can still leverage digital services to unlock new market spaces. The data analysis reveals that virtual care startups target the field of specialty care. They create a new market space by focusing on fast access to services, personalization, measurable outcomes and affordability. The majority of investigated companies pursues a platform-based business model approach.

Originality/value

In the context of an established industry like health care, this study gives insights into a new generation of virtual specialty care ventures. By investigating the ventures’ business models and competitive strategies, the authors advance a young field of research.

Book part
Publication date: 10 July 2023

Shikha Silwal and Sophie Croome

Cultural heritage destruction, acts that are carried out by both state and non-state actors, have accompanied violence towards people in all types of wars throughout human…

Abstract

Cultural heritage destruction, acts that are carried out by both state and non-state actors, have accompanied violence towards people in all types of wars throughout human history. Used as a means to cause terror and to directly perpetuate harm on a particular group of people, heritage destruction ultimately erases the history of the people and denies them a future at the same time. Heritage destruction, as such, is a topic that is directly relevant for conflict and peace economics. Yet, economics literature on heritage destruction, especially during epochs of violence is scant at best. Presenting some examples of heritage destruction during mass atrocities, this chapter discusses how heritage destruction is related to causes, conduct, and consequences of violence. Doing so illustrates how heritage destruction could be incorporated in extant conflict and peace economics studies and their relevance for post-conflict reconstruction and violence prevention.

Article
Publication date: 2 April 2024

Yee Ming Lee and Chunhao (Victor) Wei

This study sought to understand which food allergen labeling systems (non-directive, semi-directive, and directive) were attended to and preferred by 34 participants with food…

Abstract

Purpose

This study sought to understand which food allergen labeling systems (non-directive, semi-directive, and directive) were attended to and preferred by 34 participants with food hypersensitivity and their perceived corporate social responsibility (CSR) and behavioral intention towards a restaurant that identifies food allergens on menus.

Design/methodology/approach

This study used an online survey with open-ended and ranking questions, combined with eye-tracking technology, to explore participants' visual attention and design preferences regarding four menus. This study utilized one-way repeated measures analysis of variance (RM-ANOVA) and heat maps to analyze participants' menu-reading behaviors. A content analysis of survey responses and a ranking analysis of menus were conducted to understand the reasons behind consumers' preferred menu designs.

Findings

The advisory statement was not much attended to. Participants identified food allergen information significantly quicker with the directive labeling system (icons) than the other two systems, implying they were eye-catching. Semi-directive labeling system (red text) has lower visit count and was more preferred than two other systems; each labeling system has its strengths and limitations. Participants viewed restaurants that disclosed food allergen information on menus as socially responsible, and they would revisit those restaurants in the future.

Originality/value

This study was one of the first to explore, through use of eye-tracking technology, which food allergen labeling systems were attended to by consumers with food hypersensitivity. The use of triangulation methods strengthened the credibility of the results. The study provided empirical data to restauranteurs in the US on the values of food allergen identification on restaurant menus, although it is voluntary.

Details

British Food Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 15 April 2022

Fuqiang Zhao, Wei Hu, Fawad Ahmed and Haoyu Huang

Human resource practices are transforming at a varying pace for different businesses to meet the increasingly intensified external challenges. The pursuit of innovation while…

1492

Abstract

Purpose

Human resource practices are transforming at a varying pace for different businesses to meet the increasingly intensified external challenges. The pursuit of innovation while balancing the tensions between flexibility and efficiency has become a core challenge for survival in this globally competitive era. The literature identifies ambidexterity as a realistic choice to manage these tensions during transformation towards diversified and innovative human resource practices. Based on social exchange theory (SET), this study explores the impact of ambidextrous human resource practices (AHRPs) on organization members' innovation performance while examining the mediating effect of psychological safety.

Design/methodology/approach

Data were collected for this cross-sectional study in three waves, and the final sample included 788 employees from 32 companies across different industries in China.

Findings

The results of data analysis indicate support for all the hypothesized relationships. AHRPs positively affect employee innovation performance; employee psychological safety mediates this relationship; inclusive leadership moderates the direct effect of AHRPs on employee psychological safety and the indirect effect of AHRPs on employee innovative performance through psychological safety. Theoretical and practical implications of the study are also presented.

Originality/value

This study examines AHRPs’ influence on employee innovation performance mediated by psychological safety and the moderating role of inclusive leadership in the above relationship to clarify the boundary conditions of AHRPs' effect on innovation performance.

Details

European Journal of Innovation Management, vol. 26 no. 5
Type: Research Article
ISSN: 1460-1060

Keywords

1 – 10 of 31