The impact of the Combined Code in Greek soft law

2015 ◽  
Vol 57 (5) ◽  
pp. 445-460 ◽  
Author(s):  
Michail Nerantzidis ◽  
John Filos ◽  
Anastasios Tsamis ◽  
Maria-Eleni Agoraki
Keyword(s):  
Content Analysis ◽  
Best Practice ◽  
Annual Reports ◽  
Soft Law ◽  
Content Type ◽  
Average Percentage ◽  
Analysis Methodology ◽  
The Impact ◽  
Specific Number

Purpose – The purpose of this paper is to examine the extent of Combined code (2010) impact in the Greek soft law (SEV code, 2011) and the adoption of an overlapping set (between the two codes) of best practice provisions in Greece. Design/methodology/approach – Content analysis was conducted to examine the similarities between the UK’s Combined code (2010) and the Greek SEV code (2011). Moreover, a sample of 219 Greek listed companies’ annual reports was analyzed, and their compliance with a specific number of provisions was evaluated. Findings – Through analyzing the content of both codes, it was found that from the total 64 provisions of the SEV code (2011), 45 were matched to at least one of the Combined codes (2010). From these 45 provisions, 26 were characterized as “in spirit” influence and 19 as “in letter”. Based on this evidence, 22 overlapping practices were selected to investigate the compliance and a quite low rate was revealed, an average percentage of 30.46 per cent. These findings indicate that while exogenous forces trigger the development and adoption of a code in Greece, in line with the UK’s, the endogenous forces tend to avoid the compliance with that “exogenous practices”. Moreover, the results support the idea that the Greek national code should be reshaped to fit the different country’s characteristics. Research limitations/implications – The research limitations are associated with the content analysis methodology, as well as the reliability of corporate governance (CG)statements. Originality/value – This study contributes to understanding in a more comprehensive manner the impact of Combined Code (2010) in Greek soft law. More specifically, based on a previous case study, this paper extends the seven analyzed factors of Koutoupis’ (2012) research to the total CG provisions of both codes. However, it goes further and develops a coding scheme to rate the level of compliance of the overlapping provisions.

Three stages of entrepreneurial orientation: the founder’s role

2019 ◽  
Vol 26 (2) ◽  
pp. 285-306 ◽  
Author(s):  
Torbjörn Ljungkvist ◽  
Börje Boers ◽  
Joachim Samuelsson
Keyword(s):  
Entrepreneurial Orientation ◽  
Single Case ◽  
Annual Reports ◽  
Structured Interviews ◽  
Theoretical Understanding ◽  
Content Type ◽  
Five Dimensions ◽  
The Impact ◽  
Over Time

Purpose The purpose of this paper is to understand the development of the five dimensions of entrepreneurial orientation (EO) over time by taking a founder’s perspective. Design/methodology/approach The paper draws on an in-depth single-case study. It combines semi-structured interviews in the company with archival data, such as annual reports, press clips and interviews in business magazines. Findings The results indicate that the EO dimensions change from being personalized and directly solution-oriented to being intangible value-creation-oriented. Originality/value By suggesting ownership-based EO configurations, this study contributes insights into how different ownership forms propel EO. These configurations – that is, personal, administrative based and intangible focused – show the impact of the EO dimensions and provide a systematic and theoretical understanding of EO change over time.

Content Analysis as a Best Practice in Technical Communication Research

2007 ◽  
Vol 37 (3) ◽  
pp. 267-279 ◽  
Author(s):  
Alexander Thayer ◽  
Mary Evans ◽  
Alicia McBride ◽  
Matt Queen ◽  
Jan Spyridakis
Keyword(s):  
Content Analysis ◽  
Technical Communication ◽  
Best Practice ◽  
Empirical Method ◽  
Communication Research ◽  
Analysis Methodology ◽  
Technical Communicators ◽  
Decision Making Processes ◽  
Communication Practices

Content analysis is a powerful empirical method for analyzing text, a method that technical communicators can use on the job and in their research. Content analysis can expose hidden connections among concepts, reveal relationships among ideas that initially seem unconnected, and inform the decision-making processes associated with many technical communication practices. In this article, we explain the basics of content analysis methodology and dispel common misconceptions, report on a content analysis case study, reveal the most important objectives associated with conducting high quality content analyses, and summarize the implications of content analysis as a tool for technical communicators and researchers.

TripAdvisor and reputation: a case study of the hotel industry in Cyprus

2017 ◽  
Vol 12 (3) ◽  
pp. 316-334 ◽  
Author(s):  
Nicholas Nicoli ◽  
Evgenia Papadopoulou
Keyword(s):  
Social Media ◽  
Hotel Industry ◽  
Communication Strategy ◽  
Reputation Management ◽  
Annual Reports ◽  
Content Type ◽  
Online Reputation ◽  
The Impact ◽  
And Training

Purpose The purpose of this paper is to examine the significance of TripAdvisor on reputation within the hotel industry. TripAdvisor encapsulates key themes in establishing an online reputation strategy in an evolving digital landscape. Design/methodology/approach Through the use of an exploratory case study, data were gathered primarily by means of a series of expert interviews within the hotel industry in Cyprus, today a mature holiday destination in Europe. Further data collection included a document search of presentations, annual reports, past surveys and sales and marketing literature from the examined industry. Findings Hotel communication practitioners are fully aware of the impact of social media in managing reputation. Constant monitoring, prompt responses, training and transparency were identified as key factors. Online reputation management needs to be taken into consideration when designing a comprehensive integrated communication strategy. Research limitations/implications Congruence amongst interviewees in certain areas could be on account of the homogeneity of practitioners, of their background and training and of similar organisational cultures across the locale of study. This leads to limits in the generalisations from this study’s findings. Practical implications Encouragement and training of employees were amongst the primary suggestions that emerged. An internal and external environmental scan, recognising possible strengths, weaknesses, opportunities and threats, which could assist in the effective engagement and monitoring of the organisation’s online presence, were also suggested. Originality/value The uniqueness of the study lies in its exploration of reputation management of a well-known traveller’s platform by addressing social media content in both a proactive and reactive manner.

scholarly journals Corporate governance practices and the pandemic crisis: UK evidence

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sheeja Sivaprasad ◽  
Sudha Mathew
Keyword(s):  
Corporate Governance ◽  
Content Analysis ◽  
External Information ◽  
Case Study Approach ◽  
Content Type ◽  
Study Approach ◽  
Governance Practices ◽  
The Impact ◽  
Practical Implications

Purpose This paper aims to investigate the impact of the COVID-19 pandemic on the corporate governance practices in the UK. The authors adopt a case study approach and use content analysis, using internal and external media releases as well as annual reports to analyse the impact of the pandemic on governance practices. Design/methodology/approach The research design is qualitative in nature and adopts a case study approach. HSBC, an international bank, is used as the case study and a content analysis of internal and external information released after the COVID-19 outbreak is used. Themes arising from the analysis are discussed and recommendations are made. Findings Results from the thematic analysis show that firms must be resilient in difficult times, follow sustainable practices and are attentive to the well-being of their employees. Firms must address the adequacy of IT Infrastructure and assess the IT related risks during these times. Practical implications The pandemic crisis triggered unprecedented changes in the manner the firms are governed and managed. The recommendations made by the study have practical implications for firms who can adopt them to be make the business resilient and sustainable. Originality/value To the best of the authors’ knowledge, this is the first study to explore the impact of the pandemic and analyse firms’ responses to the crisis in the corporate governance context. This study contributes to the corporate governance literature by providing insights of the impact of the COVID-19 pandemic.

A review and critique of content analysis as a methodology for inquiring into IC disclosure

2014 ◽  
Vol 15 (2) ◽  
pp. 264-290 ◽  
Author(s):  
John Dumay ◽  
Linlin Cai
Keyword(s):  
Content Analysis ◽  
Intellectual Capital ◽  
Research Methodology ◽  
Google Scholar ◽  
Annual Reports ◽  
Citation Data ◽  
Data Set ◽  
Content Type ◽  
Positive View ◽  
The Impact

Purpose – The purpose of this paper is to review and critique the current status of content analysis (CA) as a research method for inquiring into intellectual capital disclosure (ICD) to determine if CA has a continued role to play in developing new intellectual capital (IC) knowledge. Design/methodology/approach – In all, 110 articles utilising CA as a research methodology for inquiring into ICD are analysed. The research is developed in line with other articles critically investigating IC research conducted by Guthrie et al. (2012), Dumay and Garanina (2013) and Dumay (2014). To help understand the impact of CA research articles, the data set is supplemented by including citation data from Google Scholar. The authors also differentiate the paper from other IC research reviews by critically examining the findings and implications of the articles analysed. Findings – The authors do not hold a very positive view on future research which does not substantially depart from the plethora of articles examining ICD using annual reports as a data source or who do not in some way radically change the approach. The authors are of the view that early research into ICD using CA as a methodology was warranted because there was little knowledge about the pattern of IC disclosure in annual reports and other possible ICD forms. However, the research into ICD using annual reports and other data sources has added little more than prove that companies are unwilling to publicly disclose IC to their stakeholders. While the authors do not hold a positive view on future CA research based on annual reports, the authors do hold out hope that researchers will transform their understanding and application of CA as a research methodology and offer one example of how this might be achieved. Originality/value – The paper presents a comprehensive critical review of published articles utilising CA as a research methodology for inquiring into ICD along with measuring the impact of the articles using citation data from Google Scholar. Hence, the research and its impacts are simultaneously assessed offering insights into the future role that CA as a research methodology has to play in developing new IC knowledge.

Soft law, institutional signalling – Thai corporate environmental disclosures

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jittima Wichianrak ◽  
Karen Wong ◽  
Tehmina Khan ◽  
Pavithra Siriwardhane ◽  
Steven Dellaportas
Keyword(s):  
Negative Relationship ◽  
Annual Reports ◽  
Soft Law ◽  
Unique Contribution ◽  
Environmental Reporting ◽  
Voluntary Reporting ◽  
Content Type ◽  
Environmental Disclosures ◽  
Environmentally Sensitive ◽  
The Impact

PurposeThis study aims to examine the impact of soft law and institutional signalling on voluntary reporting of environmentally sensitive companies in Thailand. Design/methodology/approachEnvironmental disclosures in annual reports and sustainability reports of 108 listed companies for the years 2010–2014 were analysed using a checklist of un-weighted scores combined with panel data modelling. FindingsThe results show increasing trends of voluntary reporting dominated by disclosures on emissions data. Thai sustainability reporting guidelines released in 2012 were found to have a significant effect on the amount of disclosures of companies in the agriculture and food sector only. Results show that the age of the company and media attention have a significant positive relationship with environmental disclosures. Profitability is found to have a negative relationship with the level of environmental disclosures. Research limitations/implicationsThis study adds to existing environmental reporting literature from the perspective of soft law and institutional signalling and their impact on environmental reporting in the context of an economically developing, environmentally sensitive and in a Buddhist cultural setting country, Thailand. Originality/valueThis paper looks at Thai environmental disclosures from the perspective of soft law and institutional signalling, which is an original and unique contribution to CSR literature, considered through the lens of institutional legitimacy.

Corporate governance and IFSB standard-4: evidence from Islamic banks in Bangladesh

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Md. Harun Ur Rashid ◽  
Ruma Khanam ◽  
Md. Hafij Ullah
Keyword(s):  
Corporate Governance ◽  
Content Analysis ◽  
Financial Services ◽  
Secondary Data ◽  
Positive Influence ◽  
Least Square ◽  
Annual Reports ◽  
Islamic Banks ◽  
Content Type ◽  
The Impact

Purpose This paper aims to examine the compliance status of Islamic banks in Bangladesh with Shari’ah-based accounting standards named Islamic Financial Services Board (IFSB) standard-4 and its association with corporate governance. Design/methodology/approach The six years of secondary data, including the annual reports of 2013–2018, were collected from the websites of all the seven listed Islamic banks, i.e. 100% of the population available during the period of study. The study used a content analysis approach for systematically categorizing and analysing the contents disclosed in the annual report. A total compliance score based on 133 reporting items of IFSB standard-4 were considered for content analysis. Furthermore, this study applied the ordinary least square to investigate the impact of corporate governance on IFSB standard-4. Findings This study found that the level of compliance with the IFSB standard by the Islamic banks in Bangladesh is poor, as the overall compliance status is 44.83%. Further, this study observed a significant and positive influence of the Shari’ah supervisory committee, the board size, accounting experts on the board, foreign ownership and institutional ownership on the level of compliance with IFSB standard-4. On the other hand, this study found a negative effect of directors’ ownership on the level of compliance with IFSB standard-4. Practical implications This study provides the management of Islamic banks an insight into developing their governance characteristics to comply with Islamic accounting and reporting standards. Moreover, this study expects to facilitate the management of Islamic banks in designing their accounting and reporting outlines to enhance the level of compliance with the IFSB standards. Originality/value This pioneering study on IFSB standards opens an avenue to the researchers exploring the accounting and reporting status of Islamic banks considering the requirements of the IFSB standards.

Experiencing the impact of Marcellus Shale: a case study

2016 ◽  
Vol 43 (5) ◽  
pp. 517-531 ◽  
Author(s):  
Dave Ramsaran ◽  
Matthew C Rousu
Keyword(s):  
Content Analysis ◽  
Marcellus Shale ◽  
Point Of View ◽  
Gas Industry ◽  
Content Type ◽  
The People ◽  
Central Pennsylvania ◽  
Local Residents ◽  
The Impact

Purpose – The purpose of this paper is to attempt to ascertain how people who are experiencing the process of hydraulic fracturing (fracking) to extract gas, define it. A case study is done on the town of Canton in Central Pennsylvania. Design/methodology/approach – A combination of in-depth interviews and content analysis of town hall meetings in the area, and content analysis of articles in the local newspaper (Canton Sentinel) were used to get a sense of how the people who live in this area are experiencing the increase in natural gas extraction. The study attempts to use the notion of framing and interpretive methodology to make sense of how some people in a small town experience the process. Findings – The major finding is that those that benefit directly from the industry tend to have more positive evaluation than those that do not benefit directly. Even those that benefited directly had concerns about the environmental impact of fracking, however have not as yet developed an appropriate narrative with which to articulate their concerns in a coherent manner. Originality/value – Few studies have been done that attempt to take into consideration the point of view of those who are directly experiencing the operation of the gas companies. How local residents are interpreting the impact of the gas industry is only just emerging however understanding that process would be paramount for public policy creation after the gas industry has matured and begins to decline.

The Impact of Claims Management, Treatment, and Rehabilitation on Recovery and Return to Independence

2012 ◽  
Vol 7 ◽  
pp. 35-39 ◽  
Author(s):  
Liz Cairns ◽  
Maree Dyson ◽  
Sally Canobi ◽  
Nic Vipond
Keyword(s):  
Financial Performance ◽  
Best Practice ◽  
Personal Injury ◽  
Quality Information ◽  
Client Outcomes ◽  
Evaluation Program ◽  
Accident Compensation ◽  
Serious Injury ◽  
The Impact

The use of contemporaneous evaluation in personal injury insurance enables schemes to maintain and enhance their viability through access to quality information on cost, liabilities and outcomes. Best practice in research programs in the sector requires data on client outcomes and financial performance to be collected. This article presents a case study of the research and evaluation program for the National Serious Injury Service of New Zealand's Accident Compensation Corporation.

Cultural societies and information needs: Croats in New Zealand

2019 ◽  
Vol 68 (8/9) ◽  
pp. 652-673 ◽  
Author(s):  
Maja Krtalić ◽  
Ivana Hebrang Grgić
Keyword(s):  
Content Analysis ◽  
New Zealand ◽  
Significant Role ◽  
Social Life ◽  
Information Dissemination ◽  
Home Country ◽  
Immigrant Communities ◽  
Technological Changes ◽  
Content Type

Purpose The purpose of this paper was to explore how small immigrant communities in host countries collect, disseminate and present information about their home country and their community, and the role of formal societies and clubs in it. Design/methodology/approach This paper presents the results of a case study of the Croatian community in New Zealand. To illustrate how cultural and technological changes affected information dissemination and communication within the community, the case study presents both historical and current situations. Methods used in this case study included a content analysis of historical newspapers published in New Zealand by the Croatian community, content analysis of current webpages and social networking sites, and interviews with participants who have management roles in Croatian societies and communities in New Zealand. Data were collected from December 2018 to February 2019. Findings Formally established clubs and societies, but also informal groups of immigrants and their descendants can play a significant role in providing their members with information about the culture, social life and events of the home country. They also play a significant role in preserving part of the history and heritage which is relevant, not only for a specific community but also for the history and culture of a home country. Originality/value The methodology used in the research is based on data from community archives and can be used for studying other small immigrant communities in New Zealand or abroad. The case study presented in the paper illustrates how the information environment of small immigrant communities develops and changes over the years under the influence of diverse political, social and technological changes.

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