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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

Open Access
Article
Publication date: 23 April 2024

Hiba Alkhalaf, Alaa Elhabashi, Yassmen Hesham, Abdulsalam Hiba, Abdulkader Omaar, Hafed Walda and Will Thomas Wootton

This paper introduces a methodology to identify, analyse and represent heritage site attributes, emphasizing their impact on value, authenticity, integrity and management, with a…

Abstract

Purpose

This paper introduces a methodology to identify, analyse and represent heritage site attributes, emphasizing their impact on value, authenticity, integrity and management, with a case study on Ghadames, Libya. Inscribed in 1986 and moved to the In-Danger List in 2016 due to conflict, this work seeks to update the site's attributes and values for improved management.

Design/methodology/approach

This methodology, focusing on Ghadames, leverages recent heritage management advancements to monitor conflict-induced changes, aiming to enhance decision-making through a detailed analysis of the site's natural and cultural attributes.

Findings

Our findings highlight the need for systematic and holistic assessments of heritage site attributes and values, crucial for managing sites of both local and global significance. This approach is a key to understanding their identity, guiding interpretation, management and preserving cultural significance.

Research limitations/implications

Developed for Ghadames, the methodology requires adaptation for other sites, underscoring the importance of identifying core tangible and intangible attributes that define a site's uniqueness.

Practical implications

Our developed methodology offers a replicable framework that can be modified by local heritage professionals to map attributes and assess the direct and indirect impact of conflict on heritage sites.

Originality/value

The detailed assessment provides a foundation for crafting informed policies and effective management strategies. It specifically targets minimizing the adverse effects of conflict on heritage sites' attributes. This effort is instrumental in preparing the necessary documentation to support the delisting of these sites from the UNESCO World Heritage Site In-Danger List, promoting their preservation and recovery.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-1266

Keywords

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: 21 February 2024

Jiaqi Liu, Haitao Wen, Rong Wen, Wenjue Zhang, Yun Cui and Heng Wang

To contribute to achieving the Sustainable Development Goals, this study aims to explore how to encourage innovative green behaviors among college students and the mechanisms…

Abstract

Purpose

To contribute to achieving the Sustainable Development Goals, this study aims to explore how to encourage innovative green behaviors among college students and the mechanisms behind the formation of green innovation behavior. Specifically, this study examines the influences of schools, mentors and college students themselves.

Design/methodology/approach

A multilevel, multisource study involving 261 students from 51 groups generally supported this study’s predictions.

Findings

Proenvironmental and responsible mentors significantly predicted innovative green behavior among college students. In addition, creative motivation mediated the logical chain among green intellectual capital, emotional intelligence and green innovation behavior.

Practical implications

The study findings offer new insights into the conditions required for college students to engage in green innovation. In addition, they provide practical implications for cultivating green innovation among college students.

Originality/value

The authors proposed and tested a multilevel theory based on the ability–motivation–opportunity framework. In this model, proenvironmental and responsible mentors, green intellectual capital and emotional intelligence triggered innovative green behavior among college students through creative motivation.

Details

International Journal of Sustainability in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 19 December 2023

Pantri Heriyati, Nathanya Chitta, Sekar Prasetyaningtyas, Prita Prasetya and Neeraj Yadav

Interrelationships among some common factors of human resource (HR) management and quality management are still unexplored. Changes in work patterns due to the Covid-19 pandemic…

Abstract

Purpose

Interrelationships among some common factors of human resource (HR) management and quality management are still unexplored. Changes in work patterns due to the Covid-19 pandemic have aroused interest in some of these factors, such as working-hours, work pressure, work–life balance practices, job satisfaction. The purpose of this study is to explore the interrelationships among such factors. Specifically, the influence of work hours, work pressure, job rotation and work–life balance on job satisfaction is evaluated both directly and under the mediating influence of working conditions.

Design/methodology/approach

A questionnaire-based survey was conducted in Indonesia among diversified organisations. A total of 432 responses were gathered, and they were examined using hypothesis testing and partial least square based structural equation modelling.

Findings

The study confirms the statistically proven impact of work pressure, job rotations and work–life-balance practices on working conditions. Job rotations, work–life balance practices and working conditions directly influenced job satisfaction. Work pressure did not influence job satisfaction directly, but it significantly influenced working conditions, which eventually affected job satisfaction. Working hours neither affected working conditions nor job satisfaction in a significant manner.

Practical implications

Covid-19 necessitated working from home, which is a peculiar work–life balance situation. The findings are helpful for organisations in planning strategies related to work–life-balance, working hours, multi-skilling, working conditions and other quality of work life factors in both regular working conditions and under Covid-19 conditions.

Social implications

The proven influence of work pressure and work–life-balance practices may result in the formation of informal organisations, social groups and increased social networking. As working hours are not diagnosed as an influencing factor for job satisfaction, organisations may think about increasing them, affecting the social fabric of the working community.

Originality/value

Previously unexplored interrelationships among various quality of work life factors are established. Under Covid-19 circumstances, factors such as working hours, work–life-balance and work pressure are investigated in a novel manner. The factors and their interrelationships are important to both quality management professionals and HR professionals.

Article
Publication date: 28 August 2023

Ayesha Bano and Sadia Nadeem

This study aims to explore the factors that build positive leadership identities in women and reduce woman-leader identity conflict in societies with low gender equality. In doing…

Abstract

Purpose

This study aims to explore the factors that build positive leadership identities in women and reduce woman-leader identity conflict in societies with low gender equality. In doing so, it responds to calls to examine the role of “context” for women aspiring to leadership roles.

Design/methodology/approach

The required data were collected through semistructured interviews with 30 senior-level female leaders in the corporate sector of Pakistan and analyzed using NVivo.

Findings

Successful professional women are often facilitated by various social and organizational factors that boost their confidence and ability to view themselves positively as leaders, reducing woman-leader identity conflict. The main facilitators observed were egalitarian values practiced at home, male sponsorship in organizations and individual leadership experiences. Furthermore, the age and socio-economic status of women have also emerged as important factors contributing to the success of women leaders in Pakistani society, which is characterized by gender inequality and high power distance.

Practical implications

Organizations committed to developing women for leadership roles and attaining their gender diversity goals need to address the structural and psychological barriers that hinder women’s progress in the workplace. Moreover, men need to be engaged as allies to enable women’s advancement as organizational leaders.

Originality/value

This study highlights how culture, gender norms and significant experiences of women moderate equality lows in patriarchal societies. It aims to demonstrate that women can progress as leaders within a low gender-egalitarian culture in the presence of factors that facilitate the establishment of their identities as leaders, thus reducing identity conflict. In addition, the role that men can play in creating a supportive environment for establishing women’s leadership identities is particularly highlighted in this study.

Details

Gender in Management: An International Journal , vol. 39 no. 2
Type: Research Article
ISSN: 1754-2413

Keywords

Article
Publication date: 13 March 2024

Cédric Plessis and Emin Altintas

The Great Resignation has led to a significant increase in the number of people quitting their jobs due to reasons such as stagnant wages, rising cost of living, job…

Abstract

Purpose

The Great Resignation has led to a significant increase in the number of people quitting their jobs due to reasons such as stagnant wages, rising cost of living, job dissatisfaction and safety concerns. Therefore, the aim of this study is that it is important to help people develop better cognitive resources to face adversity.

Design/methodology/approach

The Great Resignation has led to a significant increase in the number of people quitting their jobs due to reasons such as stagnant wages, rising cost of living, job dissatisfaction and safety concerns. Therefore, it is important to help people develop better cognitive resources to face adversity. In this study, we administered a questionnaire to 250 employees to determine the variables that could help them build cognitive resources. These variables included the satisfaction of basic psychological needs (autonomy, competence and affiliation), psychological capital, motivation regulation (within the self-determination theory) and well-being (assessed by self-esteem, positive emotions, positive automatic thoughts and vitality). The results revealed that satisfaction of basic needs is associated with better psychological capital and more self-autonomous behavior, which leads to higher psychological well-being. These findings are discussed in the paper, emphasizing the importance of management and work context that satisfy the basic needs and help to build resources with psychological capital.

Findings

The results revealed that satisfaction of basic needs is associated with better psychological capital and more self-autonomous behavior, which leads to higher psychological well-being. These findings are discussed in the paper, emphasizing the importance of management and work context that satisfy the basic needs and help to build resources with psychological capital.

Originality/value

Highlight the importance of consequences of the Great Resignation and the need to internationalize this concept.

Details

Journal of Organizational Change Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0953-4814

Keywords

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