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Article
Publication date: 22 October 2024

Arshad Hasan, Waqas Anwar, Joseph H. Zhang and Ana Marques

This study aims to examine the link between tax avoidance, corporate governance and narrative disclosure tone using a sample of public companies in Pakistan.

Abstract

Purpose

This study aims to examine the link between tax avoidance, corporate governance and narrative disclosure tone using a sample of public companies in Pakistan.

Design/methodology/approach

Data for 125 companies listed on the Pakistan Stock Exchange (PSX) are collected over 10 years from 2011 to 2020. Sentiment analysis is conducted to determine the disclosure tone, and regression analysis is used to test the association between the variables.

Findings

This paper finds that firms that engage in tax avoidance tend to use a more positive disclosure tone and are more likely to engage in impression management. Moreover, promoting sound governance through board independence and gender diversity is associated with a less positive disclosure tone. However, firms with more family board members and higher foreign ownership are more likely to use a more positive disclosure tone.

Practical implications

Regulators can use this information to develop better guidelines to protect investors and ensure faithful disclosures to address both positive and negative news.

Originality/value

The study contributes to the literature by examining corporate tax avoidance as a determinant of narrative disclosure tone, a relationship that has not been widely explored. Moreover, as most disclosure tone research has been conducted in developed countries, this paper provides valuable evidence from a developing country.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 2 April 2024

Waqas Anwar, Arshad Hasan and Franklin Nakpodia

Because of growing corporate tax scandals, there is an enhanced focus on corporate taxation by governments, institutions and the general public. Transparency in tax matters has…

Abstract

Purpose

Because of growing corporate tax scandals, there is an enhanced focus on corporate taxation by governments, institutions and the general public. Transparency in tax matters has been identified as critical for effectively managing and promoting socially responsible tax behaviour. This study aims to explore the impact of ownership structure, board and audit committee characteristics on corporate tax responsibility (CTR) disclosure.

Design/methodology/approach

This research collected data from the annual reports of Pakistani-listed firms over 12 years, from 2009 to 2020. Consequently, the data set encompasses a total of 1,800 firm-year observations. This study uses regression analysis to test the relationship between corporate governance and CTR disclosure.

Findings

The results show that board gender diversity, managerial ownership and audit committee independence promote tax responsibility disclosure. In contrast, family board membership, CEO duality, foreign ownership and family ownership negatively impact tax responsibility disclosure. Additional analyses reveal the specific information categories that produce the overall effects on tax responsibility disclosure and assess the moderating impact of family firms on the governance and CTR disclosure nexus.

Practical implications

Corporations can use the results to encourage practices that enhance transparency and improve the quality of disclosures. Regulatory authorities can use the findings to stipulate better protocols. Doing so will be vital for developing countries such as Pakistan to improve tax revenue and cultivate economic growth.

Originality/value

While this research represents, to the best of the authors’ knowledge, one of the first empirical investigations of the association between corporate governance and CTR, the results contribute to the corporate governance literature and offer fresh insights into CTR, an emerging dimension of corporate social responsibility.

Details

Corporate Governance: The International Journal of Business in Society, vol. 24 no. 6
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 24 July 2023

Anupriya Singh and Shalini Srivastava

Workplace bullying has appalling fallouts for organizations and employees. While the association between bullying and employees’ exit intentions has been sufficiently established…

Abstract

Purpose

Workplace bullying has appalling fallouts for organizations and employees. While the association between bullying and employees’ exit intentions has been sufficiently established in research, the underlying conditions remain overlooked. Using the affective events and conservation of resources theories as the theoretical lens, the purpose of this study is to probe work alienation and emotional exhaustion as sequential mediators in the association between bullying and employees’ exit intentions.

Design/methodology/approach

A sequential mediation model was examined using three-wave longitudinal data gathered from 406 employees working with hotels situated in tourist destinations of India.

Findings

Work alienation serves as a significant mediator between bullying and emotional exhaustion. More importantly, work alienation and emotional exhaustion emerged as sequential mediators in the association between bullying and exit intentions.

Originality/value

Research on workplace bullying is often cross-sectional, and researchers have called for time-lagged and/or longitudinal examination. While responding to the frequent calls made by researchers to examine underlying conditions, this three-wave longitudinal study advocates for holistic cognizance, i.e., how workplace bullying results in employees’ exit.

Details

International Journal of Conflict Management, vol. 34 no. 5
Type: Research Article
ISSN: 1044-4068

Keywords

Article
Publication date: 9 June 2023

Peerayuth Charoensukmongkol

Considering the detrimental impact of workplace cyberbullying on employees and organizations, it is necessary to understand factors that potentially induce employees to engage in…

Abstract

Purpose

Considering the detrimental impact of workplace cyberbullying on employees and organizations, it is necessary to understand factors that potentially induce employees to engage in cyberbullying and to recognize personal characteristics that may help employees mitigate its impact. This research applies the conservation of resources (COR) theory to investigate the effect of organizational politics and political skill on employees' exposure to workplace cyberbullying as well as to analyze the subsequent impact on emotional exhaustion. Moreover, the interaction effect of political skill and organizational politics on employees' exposure to workplace cyberbullying is analyzed.

Design/methodology/approach

The total of 358 complete questionnaires were obtained from one medium-sized public university in Thailand. The partial least squares structural equation modeling (PLS-SEM) was used to analyze the data.

Findings

The analysis supports the positive association between organizational politics and employees' exposure to workplace cyberbullying. Employees' exposure to workplace cyberbullying also has a positive association with emotional exhaustion. On the other hand, the analysis showed that political skill has a negative association with employees' exposure to workplace cyberbullying. The result from the moderating effect analysis further shows that political skill also reduces the impact of organizational politics on employees' exposure to workplace cyberbullying.

Originality/value

The incorporation of the COR theory provides theoretical insight into how political skill of employees can buffer the impact of organizational politics on exposure to workplace cyberbullying. It advances the knowledge found in previous research that lacked solid theory to explain the interaction between organizational politics and political skill of employees in the area of workplace cyberbullying.

Details

Asia-Pacific Journal of Business Administration, vol. 16 no. 4
Type: Research Article
ISSN: 1757-4323

Keywords

Article
Publication date: 3 October 2023

Ika Atma Kurniawanti, Djumilah Zain, Armanu Thoyib and Mintarti Rahayu

This study aims to investigate the effect of knowledge hiding on individual task performance and examine the moderating influence of transformational leadership.

Abstract

Purpose

This study aims to investigate the effect of knowledge hiding on individual task performance and examine the moderating influence of transformational leadership.

Design/methodology/approach

This study included 256 participants employed by financing companies in Indonesia. In addition, to analyze the data, descriptive statistics were computed using SPSS 25, and the structural equation model-partial least square (SEM-PLS) was used for hypothesis testing.

Findings

The findings revealed the negative effects of knowledge hiding on individual task performance and its potential consequences for individuals and organizations. However, it also suggested that transformational leadership may not be sufficient to reduce the negative effects of knowledge hiding on individual task performance.

Research limitations/implications

This study only focused on the context of a specific industry or country, which limited the generalizability of the findings.

Practical implications

This study enriches the understanding of the importance of addressing knowledge-hiding behaviors and investigating additional factors that can enhance task performance in organizations.

Originality/value

This study adds value to the existing literature by emphasizing the importance of investigating supplementary factors other than transformational leadership that have the potential to reduce the negative effects of knowledge hiding on organizational performance.

Details

Leadership & Organization Development Journal, vol. 44 no. 7
Type: Research Article
ISSN: 0143-7739

Keywords

Open Access
Article
Publication date: 12 June 2023

Chui Zi Ong, Rasidah Mohd-Rashid, Ayesha Anwar and Waqas Mehmood

The main purpose of this study is to examine the disclosure of earnings forecasts in firms' prospectuses to explain investor demands or, in other words, oversubscription rates of…

1244

Abstract

Purpose

The main purpose of this study is to examine the disclosure of earnings forecasts in firms' prospectuses to explain investor demands or, in other words, oversubscription rates of Malaysian initial public offerings (IPOs).

Design/methodology/approach

Ordinary least squares and robust methods were used to examine cross-sectional data comprising 466 fixed-price IPOs reported for the period from January 2000 to February 2020 on Bursa Malaysia.

Findings

The results showed that IPOs with earnings forecasts obtained higher oversubscription rates than those without earnings forecasts. IPOs with earnings forecasts provide value-relevant signals to prospective investors about the good prospects of firms, resulting in an increase in the demand for IPO shares. For the IPO samples listed during the global financial crisis (GFC) period, IPOs with earnings forecasts had negative impacts on the oversubscription rates. These results were robust to quantile methods and the two-stage least squares method.

Research limitations/implications

The research findings provide fresh information for investors regarding the importance of earnings forecasts as a trustworthy signal of a firm’s quality when making share subscription decisions.

Practical implications

The regulator is advised to encourage issuers to include earnings forecasts in their prospectuses since such forecasts help to increase the demand for IPOs.

Originality/value

This study contributes to the literature by offering empirical evidence regarding the signalling impact of earnings forecast disclosures on investor demands for Malaysian IPOs. Moreover, this study provides evidence demonstrating the impact of earnings forecast disclosures on oversubscription rates of Malaysian IPOs during the GFC period.

Details

Journal of Asian Business and Economic Studies, vol. 30 no. 4
Type: Research Article
ISSN: 2515-964X

Keywords

Open Access
Article
Publication date: 8 February 2018

Ismail Ismail, Muhammad Sohail, Hammad Gilani, Anwar Ali, Kiramat Hussain, Kamran Hussain, Bhaskar Singh Karky, Faisal Mueen Qamer, Waqas Qazi, Wu Ning and Rajan Kotru

The purpose of the study is to analyse the occurrence and distribution of different tree species in Gilgit-Baltistan, Pakistan, as a baseline for further inventories, and estimate…

9853

Abstract

Purpose

The purpose of the study is to analyse the occurrence and distribution of different tree species in Gilgit-Baltistan, Pakistan, as a baseline for further inventories, and estimate the biomass per species and plot. Furthermore, it aims to measure forest biodiversity using established formulae for tree species diversity index, richness, evenness and accumulative curve.

Design/methodology/approach

Field data were collected, including stratification of forest sample plots. Statistical analysis of the data was carried out, and locally appropriate allometric equations were applied for biomass estimation.

Findings

Representative circular 556 forest sample plots of 1,000 m2 contained 13,135 trees belonging to nine tree species with a total aboveground biomass of 12,887 tonnes. Sixty-eight per cent of the trees were found between 2,600 and 3,400 masl; approximately 63 per cent had a diameter at breast height equal to 30 cm, and 45 per cent were less than 12 m in height. The Shannon diversity index was 1.82, and Simpson’s index of diversity was 0.813.

Research limitations/implications

Rough terrain, long distances, harsh weather conditions and location of forest in steep narrow valleys presented challenges for the field crews, and meant that fieldwork took longer than planned.

Practical implications

Estimating biomass in Gilgit-Baltistan’s forests using locally developed allometric equations will provide transparency in estimates of forest reference levels, National Forest Monitoring System in Pakistan and devising Reducing Emissions from Deforestation and Forest Degradation national strategies and for effective implementation.

Originality/value

This paper presents the first detailed forest inventory carried out for the dry temperate and semi-arid cold region of Gilgit-Baltistan, Pakistan.

Details

International Journal of Climate Change Strategies and Management, vol. 10 no. 4
Type: Research Article
ISSN: 1756-8692

Keywords

Article
Publication date: 5 July 2024

Tehreem Fatima, Ahmad Raza Bilal, Muhammad Kashif Imran, Ambreen Sarwar and Sobia Shabeer

Despite noted instances of organizational cronyism in public sector Higher Educational Institutions (HEIs), there is a lack of empirical evidence on its detrimental outcomes. The…

Abstract

Purpose

Despite noted instances of organizational cronyism in public sector Higher Educational Institutions (HEIs), there is a lack of empirical evidence on its detrimental outcomes. The present investigation tested the impact of organizational cronyism on knowledge hiding via the mediating role of moral disengagement and moderating role of egoistic climate.

Design/methodology/approach

A multi-stage random sample was drawn from the 312 teaching faculty working in HEIs of Lahore, Pakistan in three waves. M-plus was used to validate a longitudinal moderated mediation model based on Structural Equation Modeling.

Findings

The results showed that organizational cronyism leads to knowledge hiding. In addition, it was substantiated that moral disengagement acts as a mediator in the relationship between organizational cronyism and knowledge hiding. The strengthening impact of an egoistic climate was found in the direct and indirect association between organizational cronyism, moral disengagement, and knowledge hiding.

Originality/value

There is a dearth of research on the consequences of organizational cronyism and the understanding of the factors that underlie this association is limited. This research has bridged this gap by investigating the role of moral disengagement and egoistic climate in linking organizational cronyism and knowledge-hiding by building on social exchange and social cognitive theory.

Details

Journal of Applied Research in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-7003

Keywords

Article
Publication date: 7 July 2023

Luay Jum'a, Dominik Zimon and Peter Madzik

The purpose of this paper is to develop a theoretical model that explains the impact of big data analytics capabilities (BDAC) on company's supply chain innovation capabilities…

1294

Abstract

Purpose

The purpose of this paper is to develop a theoretical model that explains the impact of big data analytics capabilities (BDAC) on company's supply chain innovation capabilities and sustainable supply chain performance. BDAC is represented through two dimensions of big data technological capabilities (BDTC) and big data personal capabilities (BDPC). Moreover, the relationships between BDTC and BDPC with sustainable supply chain performance through the mediation effect of supply chain innovation capabilities are examined.

Design/methodology/approach

The study used a quantitative research approach. A survey of 400 Jordanian manufacturing companies was carried out to conduct this research. However, the responses of 207 managers were valid to be used in the analysis. In this study, the SmartPLS software was used to perform structural equation modeling using a partial least squares approach (PLS-SEM) and to examine the measurement and structural model's validity and reliability.

Findings

According to the results of this study, BDPC has a significant positive impact on supply chain innovation capabilities. Furthermore, the findings indicate that supply chain innovation capabilities are the most influential predictor of sustainable supply chain performance and act as a positive significant mediator in the relationship between BDPC and firm sustainable performance. Surprisingly, the study found that BDTC had no significant effect on supply chain innovation capabilities. Besides that, no significant relationship exists between BDTC and firm sustainable performance via the mediation effect of supply chain innovation capabilities.

Originality/value

This study provides an integrated research model that incorporates BDAC, supply chain innovation capabilities, and sustainable supply chain performance in order to analyze supply chain innovation and sustainable supply chain performance. This suggests that the scope of the study is broader in terms of predicting sustainable supply chain performance. As a result, the study intends to fill a gap in the literature by explaining how BDAC affects supply chain innovation capabilities and firms sustainable performance. In addition, the role of supply chain innovation capabilities as a mediator between BDAC and sustainable supply chain performance is investigated.

Article
Publication date: 8 February 2021

Tauseef Hussain, Syeda Hina Batool, Amara Malik, Syed Waqas Hussain and Khalid Mahmood

This study presents a situated and context-bound model of electronic media reports by exploring their detailed information practices within the workplace actions. It further…

Abstract

Purpose

This study presents a situated and context-bound model of electronic media reports by exploring their detailed information practices within the workplace actions. It further investigates the information sources they usually consult for news or story-making process and barriers that hinder them to acquire required information.

Design/methodology/approach

The data were collected through semistructured, face-to-face interviews of electronic media reporters from the top news channels of Pakistan. These reporters had international exposure while having 7–20 years of work experience with different news channels.

Findings

In relation to information practices, the model also highlights the seven steps involved in news-making process of electronic media. Initially inspired from Mckenzie's (2003) model of information practice, which was developed within the everyday life context, this model attempts to see the information practices of electronic media reporters situated at their workplaces and might be seen as an extension of previous works.

Originality/value

This study is a unique attempt to find patterns of information practices situated in their workplace actions. The results of this study would be helpful for librarians and information specialists, who are working in media house libraries for the planning and designing of library services.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-07-2020-0308

Details

Online Information Review, vol. 45 no. 5
Type: Research Article
ISSN: 1468-4527

Keywords

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