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Open Access
Article
Publication date: 25 July 2024

Kathrin Komp-Leukkunen

The interest in older entrepreneurs increases due to population aging. Previous research showed clear gender-differences among older entrepreneurs. This study investigates whether…

Abstract

Purpose

The interest in older entrepreneurs increases due to population aging. Previous research showed clear gender-differences among older entrepreneurs. This study investigates whether such gender-differences also exist in the retirement transition from entrepreneurship. It explores the influence of pension regulations for entrepreneurs on these gender-differences.

Design/methodology/approach

Longitudinal micro-level data from the Survey of Health, Aging and Retirement in Europe is analyzed in multichannel sequence analyses and cluster analyses. Developments from age 50 to 69 are compared in the dimensions of entrepreneurship, employment and old-age pensions.

Findings

Entrepreneurs retire in three different transition patterns: (1) entrepreneurs becoming pensioners at 60, (2) entrepreneurs becoming pensioners at 65 and (3) individuals combining entrepreneurship with employment until they become pensioners at 65. Female entrepreneurs follow the same transition patterns as their male counterparts but retire earlier. Pension regulations for entrepreneurs modify the extent of the gender-differences within a country. Mandatory pension schemes with identical state pension ages for men and women reduce gender-differences, whereas mandatory schemes with gender-differences in the state pension age increase them. Schemes without mandatory coverage range in between the other two.

Originality/value

This article expands our knowledge on gender-differences among older entrepreneurs. These gender-differences also extent to how entrepreneurs transition into retirement. Pension regulations for entrepreneurs influence the extent of the gender-differences. Therefore, pension regulations for entrepreneurs constitute tools for promoting or hindering gender equality.

Details

International Journal of Gender and Entrepreneurship, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1756-6266

Keywords

Open Access
Article
Publication date: 17 July 2024

Yee Peng Chow

The purpose of this paper is to examine whether and how chair-chief executive officer (CEO) generational difference is related to debt financing.

Abstract

Purpose

The purpose of this paper is to examine whether and how chair-chief executive officer (CEO) generational difference is related to debt financing.

Design/methodology/approach

This paper adopts the pooled ordinary least squares and system generalized method of moments estimation procedures to analyze listed firms in Malaysia from 2013 to 2017.

Findings

The results reveal that chair-CEO generational difference is negatively associated with leverage. The evidence suggests that substantial age gaps between the chair and CEO precipitate cognitive conflicts, which lead to better monitoring and control. This results in better governance and less information asymmetry, causing firms to depend less on debt as a board monitoring mechanism. The findings provide support to the theory posited in this paper on the substitutability of chair-CEO generational difference and debt financing.

Originality/value

This is the first attempt to investigate the substitutability of chair-CEO generational difference and debt financing.

Details

Asian Journal of Accounting Research, vol. 9 no. 4
Type: Research Article
ISSN: 2459-9700

Keywords

Open Access
Book part
Publication date: 1 December 2022

Clemens Striebing

Purpose: The study elaborates the contextual conditions of the academic workplace in which gender, age, and nationality considerably influence the likelihood of…

Abstract

Purpose: The study elaborates the contextual conditions of the academic workplace in which gender, age, and nationality considerably influence the likelihood of self-categorization as being affected by workplace bullying. Furthermore, the intersectionality of these sociodemographic characteristics is examined.

Basic Design: The hypotheses underlying the study were mainly derived from the social role, social identity, and cultural distance theory, as well as from role congruity and relative deprivation theory. A survey data set of a large German research organization, the Max Planck Society, was used. A total of 3,272 cases of researchers and 2,995 cases of non-scientific employees were included in the analyses performed. For both groups of employees, binary logistic regression equations were constructed. the outcome of each equation is the estimated percentage of individuals who reported themselves as having experienced bullying at work occasionally or more frequently in the 12 months prior to the survey. The predictors are the demographic and organization-specific characteristics (hierarchical position, scientific field, administrative unit) of the respondents and selected interaction terms. Using regression equations, hypothetically relevant conditional marginal means and differences in regression parameters were calculated and compared by means of t-tests.

Results: In particular, the gender-related hypotheses of the study could be completely or conditionally verified. Accordingly, female scientific and non-scientific employees showed a higher bullying vulnerability in (almost) all contexts of the academic workplace. An increased bullying vulnerability was also found for foreign researchers. However, the patterns found here contradicted those that were hypothesized. Concerning the effect of age analyzed for non-scientific personnel, especially the age group 45–59 years showed a higher bullying probability, with the gender gap in bullying vulnerability being greatest for the youngest and oldest age groups in the sample.

Interpre4tation and Relevance: The results of the study especially support the social identity theory regarding gender. In the sample studied, women in minority positions have a higher vulnerability to bullying in their work fields, which is not the case for men. However, the influence of nationality on bullying vulnerability is more complex. The study points to the further development of cultural distance theory, whose hypotheses are only partly able to explain the results. The evidence for social role theory is primarily seen in the interaction of gender with age and hierarchical level. Accordingly, female early career researchers and young women (and women in the oldest age group) on the non-scientific staff presumably experience a masculine workplace. Thus, the results of the study contradict the role congruity theory.

Details

Diversity and Discrimination in Research Organizations
Type: Book
ISBN: 978-1-80117-959-1

Keywords

Open Access
Article
Publication date: 18 July 2023

Berndt Allan Lundgren, Cecilia Hermansson, Filip Gyllenberg and Johan Koppfeldt

The purpose is to increase knowledge of rent negotiations by investigating differences in beliefs held by property landlords and retailers on factors that they deem important in…

Abstract

Purpose

The purpose is to increase knowledge of rent negotiations by investigating differences in beliefs held by property landlords and retailers on factors that they deem important in rent negotiation.

Design/methodology/approach

This study investigates differences in subjective beliefs held by landlords and retail trade tenants on factors that affect rent levels during the rent negotiation process using a factor analysis approach. Semi-structured interviews were made with seven large real estate owners/landlords and retailers and eight experts in negotiating retail rent to elicit variables that have an impact on retail rent. Thereafter, a web-based survey was sent to 421 respondents who had experience in rent negotiation. Several factors were extracted using factor analysis. The data collection was made in Sweden during the coronavirus disease 2019 (COVID-19) pandemic in late spring 2021

Findings

Significant differences are found in beliefs held by landlords and retail trade tenants in four out of seven-factor: regional growth, e-commerce, customer focus and trust. Landlords rate these factors higher than retailers do. There are also systematic differences between landlords and retailers depending on their education levels on the following factors: rent and vacancies, e-commerce and customer focus. The number of years of experience did not prove to be significant instead differences are found to exist in factors

Research limitations/implications

Not only do traditional factors of importance, such as lease structure, the effect of location, size and anchor or non-anchor tenants, have an effect on negotiated rent levels. Differences in other factors also exist, such as regional growth, e-commerce, customer focus and trust factors that may play an important role in the negation of retail rent.

Practical implications

The findings provide new insights into the different views on factors that affect rent negotiations between landlords and retail tenants. Knowledge of such differences may increase the overall transparency in the negotiation process. Transparency may be increased by putting forward information on these factors before a negotiation takes place, in order to smooth differences in their beliefs.

Social implications

If transparency in the negotiation process of retail rent increases, time to reach an agreement, stress and anxiety can be reduced by putting forward information on factors where differences exist between landlords and retailers

Originality/value

New insights on retail rent negotiation have been put forward in this research paper. Not only do traditional factors such as lease structure matters, but subjective beliefs on factors such as regional growth and the level of education are also important, as this study has shown using a factors analysis approach.

Details

Journal of European Real Estate Research, vol. 16 no. 2
Type: Research Article
ISSN: 1753-9269

Keywords

Open Access
Article
Publication date: 9 December 2022

Pinjie Xie, Baolin Sun, Li Liu, Yuwen Xie, Fan Yang and Rong Zhang

To cope with the severe situation of the global climate, China proposed the “30 60” dual-carbon strategic goal. Based on this background, the purpose of this paper is to…

Abstract

Purpose

To cope with the severe situation of the global climate, China proposed the “30 60” dual-carbon strategic goal. Based on this background, the purpose of this paper is to investigate scientifically and reasonably the interprovincial pattern of China’s power carbon emission intensity and further explore the causes of differences on this basis.

Design/methodology/approach

Considering the principle of “shared but differentiated responsibilities,” this study measures the carbon emissions within the power industry from 1997 to 2019 scientifically, via the panel data of 30 provinces in China. The power carbon emission intensity is chosen as the indicator. Using the Dagum Gini coefficient to explore regional differences and their causes.

Findings

The results of this paper show that, first, China’s carbon emission intensity from the power industry overall is significantly different. From the perspective of geospatial distribution, the three regions have unbalanced characteristics. Second, according to the decomposition results of the Gini coefficient, the overall difference in power carbon emission intensity is generally expanding. The geospatial and economic development levels are examined separately. The gaps between the eastern and economically developed regions are the smallest, and the regional differences are the source of the overall disparity.

Research limitations/implications

Further exploring the causes of differences on this basis is crucial for relevant departments to formulate differentiated energy conservation and emission reduction policies. This study provides direction for analyzing the green and low carbon development of China’s power industry.

Practical implications

As an economic indicator of green and low-carbon development, CO2 intensity of power industry can directly reflect the dependence of economic growth on the high emission of electricity and energy. and further exploring the causes of differences on this basis is crucial for relevant departments to formulate differentiated energy conservation and emission reduction policies.

Social implications

For a long time, with the rapid economic development, resulting in the unresolved contradiction between low energy efficiency and high carbon emissions. To this end, scientifically and reasonably investigating the interprovincial pattern of China’s power carbon emission intensity, and further exploring the causes of differences on this basis, is crucial for relevant departments to formulate differentiated energy conservation and emission reduction policies.

Originality/value

Third, considering the influence of spatial factors on the convergence of power carbon emission intensity, a variety of different spatial weight matrices are selected. Based on the β-convergence theory from both absolute and conditional perspectives, we dig deeper into the spatial convergence of electricity carbon emission intensity across the country and the three regions.

Details

International Journal of Climate Change Strategies and Management, vol. 15 no. 2
Type: Research Article
ISSN: 1756-8692

Keywords

Open Access
Article
Publication date: 5 April 2022

Yang Liu and In-Mu Haw

For Chinese companies that cross-list in Chinese A share and Hong Kong (H share) markets, the H share price has been consistently lower than the A share price by an average of 85…

1216

Abstract

Purpose

For Chinese companies that cross-list in Chinese A share and Hong Kong (H share) markets, the H share price has been consistently lower than the A share price by an average of 85% in recent years. This is puzzling because most institutional differences between the two markets have been eliminated since 2007. The purpose of this study is to explain the puzzle of the price difference of A+H companies.

Design/methodology/approach

Using all A and H share Chinese firms in the period 2007–2013 and a simultaneous equations approach, this study identifies three new explanations for the recent price difference.

Findings

First, utilizing a unique earning quality measure that is directly related to non-persistent components of fair value accounting under International Financial Reporting Standards (IFRS), this study finds that the lower the earnings quality, the lower the H share price relative to the A share price, and hence the greater the price difference. Second, the higher the myopic investor ownership in A share firms, the larger the A share price relative to the H share price. Third, the short-selling mechanism introduced to the A share market since 2010 helps reduce the price difference.

Originality/value

First, this study identifies three new explanations for the puzzle of the AH price difference which remains substantial even after the institutional and accounting standards differences between the two markets were eliminated. Second, we examine the impact of the implementation of fair value accounting under IFRS in an emerging market on the pricing difference of cross-listed shares and reveal that it can induce an unintended negative consequence on the pricing difference of cross-listed shares. Third, this study contributes to the literature on short sales by providing its mitigating role in pricing differences across two different markets. Finally, this study makes improvements in research design, which utilizes a unique measure of earnings quality that is directly related to the implementation of IFRS and a simultaneous equations approach that minimizes endogeneity concern.

Details

China Accounting and Finance Review, vol. 24 no. 2
Type: Research Article
ISSN: 1029-807X

Keywords

Open Access
Article
Publication date: 21 November 2018

Shen Kunrong and Jin Gang

The purpose of this paper is to comprehensively examine the influence of formal and informal institutional differences on enterprise investment margin, mode and result.

2181

Abstract

Purpose

The purpose of this paper is to comprehensively examine the influence of formal and informal institutional differences on enterprise investment margin, mode and result.

Design/methodology/approach

This paper is based on 2,440 micro samples of large-scale outbound investment from 609 Chinese enterprises from the years 2005 to 2016.

Findings

The study has found that formal institutional differences have little impact on investment scale, but significantly affect investment diversification. In order to avoid the management risks brought by formal institutional differences, enterprises tend to a full ownership structure. However, the choice between greenfield investment and cross-border mergers and acquisitions is not affected by formal institutional differences. In contrast, the impact of informal institutional differences is more extensive. Both formal and informal institutional differences significantly increase the probability of investment failure. Further research found that the Belt and Road Initiative (BRI) bridges the formal institutional differences.

Originality/value

The study concludes that developing the BRI, especially cultural exchanges with countries alongside the Belt and Road, will help enterprises to “go global” faster and better.

Open Access
Article
Publication date: 7 December 2021

Stefan Kleinke and David Cross

The purpose of this two-part research was to investigate the effect of remote learning on student progress in elementary education. Part one, presented in this paper, examined…

6567

Abstract

Purpose

The purpose of this two-part research was to investigate the effect of remote learning on student progress in elementary education. Part one, presented in this paper, examined achievement differences between learners in a fully remote learning environment and those in a hybrid setting.

Design/methodology/approach

A quantitative, quasi-experimental study with factorial design was used to investigate group differences in student achievement between the different learning environments. Ex-post-facto data from standardized test scores were utilized to examine in which ways the learning environment may have affected learner progress in two distinct subject areas crucial to elementary education: English language (ELA) and math.

Findings

Findings revealed a significant difference between the two learning environments in both subject areas. While preexisting group differences, selection biases and testing inconsistencies could be effectively ruled out as potential causes for the observed differences, other factors such as developmental and environmental differences between the learning environments seemed to be influential. Therefore, the follow-on research aimed at further investigating and confirming the influence of such factors and will be presented in a Part 2 paper.

Practical implications

Knowledge of the observed differences in learning achievements between the different environments, as well as the factors likely causing them, may aid educators and school administrators in their decision processes when faced with difficult circumstances such as during the pandemic.

Originality/value

When the SARS-CoV-2 virus started to rapidly spread around the globe, educators across the world were looking for alternatives to classroom instruction. Remote learning became an essential tool. However, in contrast to e-learning in postsecondary education, for which an abundance of research has been conducted, relatively little is known about the efficacy of such approaches in elementary education. Lacking this type of information, it seems that educators and administrators are facing difficult decisions when trying to align the often conflicting demands of public health, local politics and parent pressure with what may be best for student learning.

Details

Journal of Research in Innovative Teaching & Learning, vol. 15 no. 2
Type: Research Article
ISSN: 2397-7604

Keywords

Open Access
Article
Publication date: 4 June 2018

Pawel Strawinski, Aleksandra Majchrowska and Paulina Broniatowska

The purpose of this paper is to analyse the relation between occupational segregation and the gender wage differences using data on three-digit occupational level of…

4073

Abstract

Purpose

The purpose of this paper is to analyse the relation between occupational segregation and the gender wage differences using data on three-digit occupational level of classification. The authors examine whether a statistically significant relation between the share of men in employment and the size of the unexplained part of the gender wage gap exists.

Design/methodology/approach

Traditional Oaxaca (1973) – Blinder (1973) decomposition is performed to examine the differences in the gender wage gaps among minor occupational groups. Two types of reweighted decomposition – based on the parametric estimate of the propensity score and non-parametric proposition presented by Barsky et al. (2002) – are used as the robustness check. The analysis is based on individual data available from Poland.

Findings

The results indicate no strong relation between occupational segregation and the size of unexplained differences in wages. The unexplained wage differences are the smallest in strongly female-dominated and mixed occupations; the highest are observed in male-dominated occupations. However, they are probably to a large extent the result of other, difficult to include in the econometric model, factors rather than the effects of wage discrimination: differences in the psychophysical conditions of men and women, cultural background, tradition or habits. The failure to take them into account may result in over-interpreting the unexplained parts as gender discrimination.

Research limitations/implications

The highest accuracy of the estimated gender wage gap is obtained for the occupational groups with a similar proportion of men and women in employment. In other male- or female-dominated groups, the size of the estimated gender wage gaps depends on the estimation method used.

Practical implications

The results suggest that decreasing the degree of segregation of men and women in different occupations could reduce the wage differences between them, as the wage discrimination in gender balanced occupations is the smallest.

Originality/value

To the best of the authors’ knowledge, this study is one of the few conducted at such a disaggregated level of occupations, and one of few studies focused on Central and Eastern European countries and the first one for Poland.

Details

International Journal of Manpower, vol. 39 no. 3
Type: Research Article
ISSN: 0143-7720

Keywords

Open Access
Article
Publication date: 26 November 2019

Katina Pollock and Patricia Briscoe

The purpose of this paper is to explore how Ontario principals make sense of difference within student populations and how this sensemaking influences how they do their work.

3928

Abstract

Purpose

The purpose of this paper is to explore how Ontario principals make sense of difference within student populations and how this sensemaking influences how they do their work.

Design/methodology/approach

The paper reports on a qualitative study in Ontario, Canada that included 59 semistructured interviews with school principals from English public, secular school districts in Southern Ontario.

Findings

Four themes emerged in principals’ descriptions of student populations: perceiving everyone as the same, or homogeneous; perceiving visible differences associated with particular religions, race and cultures; perceiving invisible or less visible differences, such as academic differences, socioeconomic status, mental health issues, gender identity and sexual orientation; and perceiving both visible and less visible differences through an inclusive lens. When asked about how their understanding of difference influenced how they did their work, principals’ responses varied from not influencing their work at all to influencing practices and activities. Participants’ context – both personal and local – influenced some of the work they did in their role as school principal. Lastly, multiple sources of disconnect emerged between how principals understood difference and the practices that they engage in at their school site; between their sensemaking about difference and diversity and preparing students for the twenty-first century competencies as global citizens; and between principals’ understanding of difference and diversity and existing provincial policy.

Research limitations/implications

Study insights not only contribute to an existing body of literature that examines principals’ sensemaking around difference, but also extend this line of inquiry to consider how this sensemaking influences their professional practice. These findings pose additional research questions about how to approach principal professional learning for inclusive and equitable education. For example, even though principals are contractually responsible for students in their care, why is it that their efforts toward equitable and inclusive schooling appear to be limited to the school site and not the wider community?

Practical implications

Study findings can be used to inform principal preparation programs and professional learning opportunities. Namely, these programs should provide the skill development required as well as the time needed for principals to reflect on their local context and beliefs, and to consider how their local context and beliefs are connected to larger societal efforts to create a more inclusive and equitable society.

Social implications

School leadership is integral to creating and building more inclusive and equitable public education that improves all students’ success at school. As Ontario’s general population becomes increasingly diverse, it is imperative that principals support success for all students; this can only happen if they understand the complexity of difference within their student populations and beyond, how to address these complexities and how their own understandings and beliefs influence their leadership practices.

Originality/value

Although other papers have examined how principals make sense of difference and diversity in student bodies, this paper also explores how this sensemaking influences how school leaders do their work.

Details

International Journal of Educational Management, vol. 34 no. 3
Type: Research Article
ISSN: 0951-354X

Keywords

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