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This paper aims to highlight the corruption mode of village funds in Indonesia and provide recommendations to reduce such crime.

This paper uses Diamond Fraud theory to explain why the mode of corruption continues, using secondary data from journal articles, research reports and websites.

Corruption mode is carried out through fund misuse, cover-up, fictional reports, fictitious activities and projects and budget markup.

Prevention and detection of fraud can be more effective when considering pressure, opportunities, rationalization and individual abilities.

The novelty of this paper is to provide a more comprehensive view of the factors that can lead to fraud or corruption using the Fraud Diamond Theory.

The purpose of this paper is to bring clarity to the concept of piercing the veil of incorporation in Mauritius. This will allow students, researchers, academics and practitioners to engage further in research on the topic of incorporation of companies.

To conduct the study, the doctrinal legal research approach will be used. The inquiry will examine the numerous laws and case laws that permit the lifting of the corporate veil, so exposing the agents of the corporation to accountability on both a criminal and civil level. A comparison of Mauritius and the UK legal systems will be conducted to assess the efficacy of the former.

There are significant loopholes in the legislative framework of Mauritius regarding various corporate offences that are highly encouraged because of the limited circumstances under which courts may lift the corporate veil. There is a need for specific legislation to be enacted by Parliament to address these specific offences. Inspiration should be drawn from the UK’s robust legislative framework on the matter.

Literature on the subject in Mauritius deals mostly with factual information on the doctrine of separate legal personality and the various exceptions under which the veil of incorporation may be lifted. However, there is a scarcity of research on the various fraudulent activities and their implications on the company that go unnoticed and unpunished because of loopholes in the legal framework. This paper attempts to fill this important gap.

Social impact research remains in its infancy. The purpose of the paper is to build on Keeling and Marshall’s (2022) “Call for impact” paper and develop a comprehensive social impact pathway (SIP) framework. The aim is to encourage marketing researchers, non-profits and corporations to pursue impactful work that is valued, planned, monitored and evaluated.

The conceptual paper explores the complexities of estimating social impact drawing from a range of illustrative cases.

The paper identifies a lack of clarity in the understanding and application of impact and presents a pathway aimed at increasing focus on social impact across future work to deliver the net-positive changes that are needed to reverse biodiversity decline, climate change and social and health inequalities that continue to be persist and be experienced by so many planet wide.

This paper contributes a pathway forward to encourage and support increased utilisation of the framework in future marketing research.

Mapping and measuring SIPs are concerted efforts directing understanding towards identifying the activities that are contributing to the delivery of outputs that can achieve intended outcomes. The measurement of impact directs investment towards activities that ensure net-positive gains are achieved.

Ever growing social inequities, health disparities, loss of biodiversity and environmental degradation occur when practices are left unchecked. A focus on impact avoids greenwashing practices, ensuring that an understanding of what has changed because of the work is transparently reported.

This paper aims to encourage marketing researchers to engage in social change projects, rather than solely disseminating academic findings. Emphasising the importance of an outside-in approach, this paper highlights the necessity of showcasing accumulated outcomes to demonstrate impact.

This paper aims to highlight the role of the CEO’s background in the stock market reaction to a product recall. Based on the upper echelons theory and the crisis management literature, we argue that the CEO’s background influences the expected response in a product harm crisis and the updating of investors’ expectations following a product recall announcement. We test if the CEO’s background influences the abnormal stock market returns around product recalls and how it affects the way investors interpret the recall strategy and severity.

We use an event study, for a sample of 2,576 product recalls in the US automobile industry, between January 2010 and June 2021.

We observe that the stock market’s reaction is less negative if the firm’s CEO presents a core specialist background and for firms led by insider CEOs. This result is in line with our argument that in the presence of a crisis that requires operational and firm-specific knowledge, such as product recalls, the best alignment in terms of the CEO’s background occurs when the CEO was recruited inside and is a core specialist. Finally, we also find that the CEO’s background has a moderating effect on the impact of the recall strategy and severity on the stock market reaction to a recall announcement. In particular, a recall with high severity has a more negative stock market reaction when the CEO is a core specialist as such an event is not expected by the market.

These results have important implications for practitioners and scholars working in the areas of product quality and corporate governance. Given the high frequency and high costs for firms to carry out these operations in the automobile industry, we recommend a careful analysis of the CEO’s background before their appointment as well as careful planning to prevent and to adequately react appropriately to product quality problems. While there is a common tendency among executives to cut discretionary expenditures such as spending on product safety, our results regarding the stock market reaction to product recall announcements suggest that investors expect firms led by insider and core specialist CEOs to be more likely to ensure product quality and to respond to product quality crisis.

We extend knowledge of product recalls by studying the role of the CEO’s background on the stock market reaction to product recall announcements.

The purpose of this study is to examine the impact of environmental disclosures (END) on the corporate financial performance (CFP) of listed companies in Ghana before and during the Banking crisis (BKC) and the COVID-19 pandemic (COV).

This study used data from 16 companies listed on the Ghana Stock Exchange between 2012 and 2021. The END Index was used, which uses percentile ranking and is guided by Global Reporting Initiative guidelines. A diverse set of empirical tests were used to examine whether ENDs affect CFP during crises.

The study offered support for the stakeholder and signaling theories generally applied to the study of END. The results confirmed that ENDs have a significant positive effect on CFP measures, return on equity and earnings per share, before and during the crises. The BKC and COV had no impact on the CFP.

As Ghana is still recovering from the 2017 to 2020 BKC and COV, the findings of this study highlight the need for managers to embrace END reporting and engagement strategies to improve CFP and firm reputation.

To the best of the authors’ knowledge, this study is the first to examine the effect of END on CFP in the context of before and considering the Ghanaian BKC and COV. In addition, it is one of the few studies that investigates how ENDs affect the CFP of Ghanaian-listed firms.

Publicly available datasets in the USA present data suppression issues that limit the ability to investigate entrepreneurial subgroups like military veterans, which account for about one in ten entrepreneurs in the USA. Thus, despite public desire to support veteran entrepreneurs (“vetrepreneurs”), there is a limited descriptive understanding on the relationship between veteran business owner demographics, such as gender and race, and their business survival and growth. We address this limited understanding in this article by providing descriptive evidence on veteran-owned business survival and growth, emphasizing variation across race and gender.

We use limited-access longitudinal microdata to provide descriptive evidence on the survival and growth of veteran-owned firms across race and gender.

Findings indicate statistically significant variation across demographic subgroups’ business survival and employment growth. For example, veteran-owned firms have high women ownership rates, greater employment, revenues and payrolls, but also lower employment and revenue growth. More generally we provide descriptive evidence that military experience or the military community help women overcome the gender gap in small business survival.

This type of descriptive research is common among entrepreneurial researchers, however, peer-reviewed research specific to US veterans is very limited. These descriptive results are useful for policymakers and for spurring future policy research related to veteran entrepreneurs.

The identification principle serves as a key tool in holding companies criminally accountable for acts of its agents, with the aim to secure convictions and promote a shift in corporate behaviour. Unfortunately, in Mauritius, the law is still not clear on how to engage the corporate criminal liability of the company although courts have attempted to apply the identification doctrine in some instances. Consequently, several corporate bodies are left unpunished for their criminal acts. Hence, the purpose of this paper is to evaluate the identification principle's applicability to corporate crimes in Mauritius.

To achieve the research objective, the black letter research method was adopted to collect secondary data by analysing the related laws on corporate criminal liability and a comparative analysis with some other countries’ rules on the subject matter was conducted. A desk-based approach and content analysis was used to collect this information. The countries selected for the comparison are the USA, UK and Canada.

From the critical analysis conducted in this paper, it is imperative for Mauritius to establish a more robust corporate criminal liability framework. The identified deficiencies, notably in Section 44(1)(a) of the Interpretation and General Clauses Act, should be reviewed and replaced with comprehensive norms with the goal of ensuring that corporate crimes are tackled properly. Such a proactive strategy not only empowers authorities to effectively address corporate crimes but also encourages corporate entities to take a proactive approach through the implementation of comprehensive compliance frameworks that are reviewed and updated on a regular basis.

At present, this study is among the few academic writings on corporate criminal liability in the context of Mauritius and it is being carried out with the aim of combining a large amount of empirical, theoretical and factual information that can be of use to various stakeholders and not only to academics.

Critical examination of Bangladeshi laws related to workers’ rights in the garment industry. This paper aims to examine the impact of foreign direct investment (FDI) on the protection of garment workers’ rights in Bangladesh, analyzing how international investment practices influence labor standards and the overall well-being of workers in the garment industry.

In this study, qualitative and analytical methods has been used to analyze legal frameworks related to labor rights in Bangladesh and BITs.

The findings indicate a need to strengthen the current legal framework to better protect workers' rights in Bangladesh. The study also provides recommendations for the relevant authorities to improve the existing laws.

Novel idea critically evaluating the Bangladeshi legal framework in the context of foreign direct investment and implications for worker's rights.

The sustainable development of the platform economy has been hindered by the absence and alienation of platform corporate social responsibility. Previous studies have mainly focused on the contents and governance models for platform corporate social responsibility. This study seeks to explore which strategy participants choose in the governance of platform corporate social responsibility and their influencing factors.

Using a platform ecosystem approach, a quadrilateral evolutionary game model was developed, and the stabilities of subjects’ behavioral strategies and their combinations in various scenarios were analyzed. Additionally, the effects of key parameters on the system’s evolutionary path were simulated.

The ideal steady state system is achieved when platform enterprises, complementors and consumers adopt positive strategies while the government adopts lax regulation. Moreover, the evolutionary strategies of the subjects are influenced by several factors, including the participation costs of governance, the rewards and punishments imposed by platform enterprises, as well as the reputational losses of platform enterprises and complementors due to media coverage.

This study offers insights into improving the governance effectiveness of platform corporate social responsibility for managers and practitioners.

This study contributes to existing literature by considering the rational orientation of platform ecosystem members and revealing the interaction mechanisms among members. Furthermore, this study combines collective action theory and reputation theory to clarify the influencing factors on members’ behaviors.

This study aims to contribute to the literature by examining the gender gap effects of childcare restrictions. Specifically, not using professional childcare services due to issues like access, quality or costs. Additionally, we explore the long-run consequences of extended work interruptions for childcare.

Using a specialized cross-sectional module from the 2018 Spanish Labor Force Survey, we estimated a set of linear regression models to capture the short and long run effects of childcare restrictions in labor market outcomes.

We identify substantial gender gaps in labor force, employment, full-time employment and hours worked among parents facing childcare constraints. In contrast, parents without such restrictions experience much lower gender gaps. The long-run analysis reveals that mainly career breaks lasting 2 years or more significantly diminish the labor supply and employment rates of mothers.

Our study goes beyond examining the effects of childcare restrictions on mothers’ labor market behavior and explicitly studies the gender disparities related to these restrictions. Moreover, our database includes information on work flexibility for childcare, allowing us to explore whether such flexibility can help mitigate these gender gaps. Additionally, we assess the long-term effects of work interruptions due to childcare responsibilities on women’s labor outcomes.