scholarly journals The perceived impact of working agreements toward employed female in the accounting profession: evidence from Iran

2021 ◽  
Vol 22 (2) ◽  
pp. 197-222
Author(s):  
Hamid Zarei ◽  
Hassan Yazdifar ◽  
Farideh Soofi
Keyword(s):  
Work Experience ◽  
Stock Exchange ◽  
Working Hours ◽  
Developed Countries ◽  
Postal Questionnaire ◽  
Career Progression ◽  
Working Environment ◽  
Structured Interviews ◽  
Content Type ◽  
The Impact

PurposeAfter graduation, many female accountants tend to ordinarily have professional work experience to obtain an ideal position in the career; but under the influence of both internal (in the profession) and external (in life) adverse conditions, the application of their potential talent would be failed and they cannot utilize their abilities to progress in the career. Relevant studies in this field are in developed countries with minimal attention to females in other countries. This study contributes to the literature by examining the case in a developing country–Iran.Design/methodology/approachA mixed-method study was undertaken to gather data by a postal questionnaire distributed in 2016–2017 and structured interviews with females who assuredly have working experience in the corporate finance department of firms listed in the Tehran Stock Exchange.FindingsIt is concluded that the primary issue affecting the career vision of women is to achieve a better working environment. This issue admittedly can be considered as a reason for women to change their employer. The salaries and benefits are also the least important to them. Most women prefer to work in the educational part because of flexible working hours, and they broadly obtain almost no desire to work in the field of tax and cost accounting.Research limitations/implicationsWhen answering the questionnaire or during the interviews, women are supposed to think about events that happened in the past, so it is recognized that they may selectively remember such events and interpret them with reference to the intervening events and the values that they hold at the time of the data collection. Moreover, all selected respondents may be naturally influenced by a desire to provide socially acceptable answers. Accordingly, the inherent limitations of the results are acknowledged. However, the prime focus of this paper is to consider and give voice to the female experience, which may or may not replicate the experience of their male counterparts.Practical implicationsThis paper contributes meaningfully to the debate on the issues affecting the career vision of women and may result in their departure.Originality/valueThe impact of the dual work–life burden of women on career progression is assessed which contributes to the extant literature on the career progression of women in the context of developing countries such as Iran.

Managing adversity: understanding some dimensions of organizational resilience

2015 ◽  
Vol 38 (4) ◽  
pp. 346-366 ◽  
Author(s):  
Ihab Hanna Salman Sawalha
Keyword(s):  
Stock Exchange ◽  
Insurance Industry ◽  
Insurance Companies ◽  
Key Factors ◽  
Structured Interviews ◽  
Term Survival ◽  
Content Type ◽  
Insurance Sector ◽  
Quantitative And Qualitative Research ◽  
The Impact

Purpose – This study aims to explore how insurance organisations interpret organisational resilience; to identify potential objectives, elements and practices of organisational resilience within insurance organisations; and to investigate the impact of culture on resilience. Design/methodology/approach – An empirical study in the insurance industry in Jordan was undertaken. The population consists of all 28 insurance companies registered at the Amman Stock Exchange. Data were collected via a survey questionnaire followed by three semi-structured interviews. Findings – Results revealed that respondents understand the meaning of organisational resilience differently. Various factors constitute organisational resilience in Jordanian insurance organisations. Nevertheless, some key factors that have the potential to improve organisational resilience were missing. Culture influenced the level of organisational resilience considerably. Practical implications – This study provides insights into the factors that enable organisations to withstand future risks, which, in turn, ensures long-term survival. It also reveals how culture affects the level of organisational resilience. This paper provides a basis for policymakers in Jordan to start actively considering existing resources and cultural trends to introduce new frameworks for improving resilience in the insurance sector. Originality/value – This study is made in the context of an emerging economy; Jordan. It uses quantitative and qualitative research approaches. It is also one of the few studies to discuss resilience in relation to culture and within the insurance sector.

scholarly journals Neurodiversity and remote work in times of crisis: lessons for HR

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Joanna Maria Szulc ◽  
Frances-Louise McGregor ◽  
Emine Cakir
Keyword(s):  
Working Environment ◽  
Remote Work ◽  
Structured Interviews ◽  
Business Professionals ◽  
Line Managers ◽  
Content Type ◽  
Healthy Work ◽  
The Rich ◽  
The Times ◽  
The Impact

PurposeThe rich qualitative study builds on 11 semi-structured interviews with nine neurodivergent employees and two business professionals supportive of neurodiversity to understand the lived experiences of dealing with crisis in a remote working environment.Design/methodology/approachThe purpose of the reported research is to understand how neurominorities experience remote working in the times of crisis and what the implications of this are for human resource (HR) professionals.FindingsMoving to remote work resulted in a lack of routine, distractions and working long hours, which can all be difficult for line managers to monitor. Further problems with communication in a virtual environment and lack of understanding by others were found to be particularly burdensome to neurodivergent individuals. On the positive note, remote working in the times of crisis allowed for avoiding sensory overwhelm and was seen as an important step in creating a healthy work–life balance (WLB).Practical implicationsThe findings of this study point HR practitioners' attention towards building a more neurodiversity friendly post-pandemic workplace and prompt employers to offer working arrangements, which better suit employees' domestic and personal circumstances.Originality/valueThis study addresses the lack of research on the impact of the Covid-19 crisis on neurominorities. In doing so, it answers recent calls to move away from universal HR as a route to positive employee outcomes and facilitates a more accurate reflection of organizational reality for disadvantaged members of society.

Stage of development of a country and CSR disclosure – the latent driving forces

2020 ◽  
Vol 62 (5) ◽  
pp. 467-493
Author(s):  
Aparna Bhatia ◽  
Binny Makkar
Keyword(s):  
Developing Countries ◽  
Stock Exchange ◽  
Developed Countries ◽  
Firm Level ◽  
Content Type ◽  
Country Level ◽  
The Usa ◽  
Csr Disclosure ◽  
Developed Nations ◽  
The Impact

Purpose The purpose of this paper is to investigate the impact of various determinants at the country level, the industry level, the firm level and the corporate governance (CG) level on the extent of corporate social responsibility (CSR) disclosure in the group of developing and developed nations. Design/methodology/approach The data set comprises 310 companies listed on stock exchanges of developing and developed markets (Brazil – IBrX 100, 42 companies; Russia – Broad Market Index; 48 companies; India – Bombay Stock Exchange (BSE) 100, 50 companies; China – Shanghai Stock Exchange (SSE) 180, 27 companies; South Africa – The Financial Times Stock Exchange (FTSE)/Johannesburg Stock Exchange (JSE) All Share index, 49 companies; the USA – New York Stock Exchange (NYSE) 100, 47 companies; and the UK – London Stock Exchange (LSE) 100, 47 companies). CSR disclosure is measured through CSR disclosure index. Five separate regression models are run to investigate the impact of the factors that affect the extent of CSR disclosure. Findings The findings reveal that CSR disclosure is influenced by factors both at micro and macro levels. Governance environment, globalization and income inequality are found to be significant determinants of CSR disclosure for developing countries. International listing significantly influences CSR disclosure in the developed countries. The results also exhibit that board with large proportion of independent directors, high presence of CSR committee and environmental sensitive industries are more likely to engage in CSR disclosure practices in developing as well as in developed nations. Research limitations/implications This study implicates that varied factors – at country level, industry level, firm level and CG level – need assessment to know their impact differently in countries at different stages of economic development. However, longitudinal study covering longer period would lead to better generalization of results. Practical implications The findings of this present study implicate that managers must evaluate country’s political, social and economic forces and not just rely on company-level indicators affecting disclosure. Policymakers in emerging nations must emphasize on improving country governance features to enhance CSR disclosure of companies. Developing countries must respect and conform to rules and regulations while going global. More endeavors should be made to raise awareness about the benefits of CSR disclosure on reducing income inequality among companies listed on stock exchanges of developing countries. Emerging nations should follow developed nations in assuming responsibility toward stakeholders in foreign markets. This study also recommends regulatory bodies in both developing and developed countries to frame stringent policies regarding CG for improving CSR disclosure by companies. Originality/value This study overcomes the limitations of prior literature by considering both country- and company-specific determinants in prominent group of developing (Brazil, Russia, India, China and South Africa) and developed (the USA and the UK) countries.

Impact of key audit matters (KAMs) reporting on audit quality: evidence from Thailand

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Muttanachai Suttipun
Keyword(s):  
Communication Theory ◽  
Audit Quality ◽  
Positive Impact ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Developed Countries ◽  
Annual Reports ◽  
Content Type ◽  
Corporate Size ◽  
The Impact

PurposeThe study aims to examine the relationship between key audit matters (KAMs) reporting and audit quality of companies listed on the Stock Exchange of Thailand (SET).Design/methodology/approachCorporate annual reports from 2016 to 2019 were used as samples, with 100 companies and their 400 annual reports. The word count from KAMs paragraph in the audit report was used to assess KAMs reporting, while the Modified Jones Model was used to assess audit quality. In addition, external audit characteristics were used as variables in this study. The data were analyzed using descriptive analysis, correlation matrix and panel multiple analysis.FindingsAs the results, there was a positive significant relationship between KAMs reporting and audit quality. Moreover, the study found the impact of audit tenure, auditor firm size, audit independence, corporate size and corporate risk on audit quality.Research limitations/implicationsThe number of samples as well as the proxies of KAMs reporting and audit quality are listed as limitations of this study.Practical implicationsInvestors can use KAMs reporting as important information to their decision-making because KAMs information is associated with a high audit quality.Originality/valueThe study demonstrates that communication theory can be used to describe the positive impact of the new audit reporting on audit quality in an emerging country like Thailand as well as in developed countries.

The impact of collaborative engagement on knowledge and performance gains in episodic collaborations

2014 ◽  
Vol 25 (2) ◽  
pp. 245-269 ◽  
Author(s):  
Nancy W. Nix ◽  
Zach G. Zacharia
Keyword(s):  
Structural Equation ◽  
Equation Modeling ◽  
Structured Interviews ◽  
Ancillary Benefits ◽  
Content Type ◽  
Empirical Survey ◽  
Collaborative Engagement ◽  
Relational Outcomes ◽  
The Impact ◽  
Ancillary Benefit

Purpose – Supply chains are embedded in a larger network of enterprises where firms exchange offerings, often compete for the same customers, and constantly innovate to improve their performance. In these dynamic environments, firms are increasingly dependent on the knowledge and expertise in external organizations to innovate, problem-solve, and improve performance. Firms are increasingly collaborating to exchange and pool skills and knowledge and deploy resources and capabilities not found in their own firm. This research using both structured interviews and survey data seeks to determine what are the direct benefits and the ancillary benefits of collaboration. The paper aims to discuss these issues. Design/methodology/approach – A mixed methodology approach was utilized, using qualitative structured interviews leading to developing a research model and then an empirical survey of 473 participants who are involved in their respective organization's collaboration projects. The data were analyzed using structural equation modeling to examine relationships between collaborative engagement, knowledge gained, operational outcomes and relational outcomes. Findings – The results of the study indicate that collaborative engagement has a direct effect on knowledge gained, operational outcomes and relational outcomes in collaboration. The ancillary benefit of collaboration is the learning that takes place leads to improved operational outcomes and relational outcomes. Research limitations/implications – In this research study all the constructs are only examined from a single perspective. This can be a limitation as it would be of greater value to collect data from all the members involved in the collaboration. Originality/value – Collaboration has been well studied in many fields but this research suggests an important ancillary benefit that needs to be considered when deciding to collaborate is the knowledge and learning that happens during a collaboration.

The performance of the Broad Based Black Economic Empowerment compliant listed property firms in South Africa

2016 ◽  
Vol 34 (1) ◽  
pp. 3-26 ◽  
Author(s):  
Omokolade Akinsomi ◽  
Katlego Kola ◽  
Thembelihle Ndlovu ◽  
Millicent Motloung
Keyword(s):  
Stock Returns ◽  
Factor Model ◽  
Stock Exchange ◽  
Sharpe Ratio ◽  
Economic Empowerment ◽  
Content Type ◽  
Black Economic ◽  
Black Economic Empowerment ◽  
The Government ◽  
The Impact

Purpose – The purpose of this paper is to examine the impact of Broad-Based Black Economic Empowerment (BBBEE) on the risk and returns of listed and delisted property firms on the Johannesburg Stock Exchange (JSE). The study was investigated to understand the impact of Black Economic Empowerment (BEE) property sector charter and effect of government intervention on property listed markets. Design/methodology/approach – The study examines the performance trends of the listed and delisted property firms on the JSE from January 2006 to January 2012. The data were obtained from McGregor BFA database to compute the risk and return measures of the listed and delisted property firms. The study employs a capital asset pricing model (CAPM) to derive the alpha (outperformance) and beta (risk) to examine the trend amongst the BEE and non-BEE firms, Sharpe ratio was also employed as a measurement of performance. A comparative study is employed to analyse the risks and returns between listed property firms that are BEE compliant and BEE non-compliant. Findings – Results show that there exists differences in returns and risk between BEE-compliant firms and non-BEE-compliant firms. The study shows that BEE-compliant firms have higher returns than non-BEE firms and are less risky than non-BEE firms. By establishing this relationship, this possibly affects the investor’s decision to invest in BEE firms rather than non-BBBEE firms. This study can also assist the government in strategically adjusting the policy. Research limitations/implications – This study employs a CAPM which is a single-factor model. Further study could employ a multi-factor model. Practical implications – The results of this investigation, with the effects of BEE on returns, using annualized returns, the Sharpe ratio and alpha (outperformance), results show that BEE firms perform better than non-BEE firms. These results pose several implications for investors particularly when structuring their portfolios, further study would need to examine the role of BEE on stock returns in line with other factors that affect stock returns. The results in this study have several implications for government agencies, there may be the need to monitor the effect of the BEE policies on firm returns and re-calibrate policies accordingly. Originality/value – This study investigates the performance of listed property firms on the JSE which are BEE compliant. This is the first study to investigate listed property firms which are BEE compliant.

Stock Market Reaction on Green-Bond Issue: Evidence from Indian Green-Bond Issuers

2021 ◽  
pp. 097226292110225
Author(s):  
Rakesh Kumar Verma ◽  
Rohit Bansal
Keyword(s):  
Stock Returns ◽  
Financial Institutions ◽  
Stock Price ◽  
Stock Exchange ◽  
Abnormal Returns ◽  
Developed Countries ◽  
Low Carbon ◽  
Bond Issue ◽  
The Government ◽  
The Impact

Purpose: A green bond is a financial instrument issued by governments, financial institutions and corporations to fund green projects, such as those involving renewable energy, green buildings, low carbon transport, etc. This study analyses the effect of green-bond issue announcement on the issuer’s stock price movement. It shows the reaction of the stock price after the issue of green bonds. Methodology: This study is based on secondary data. Green-bond issue dates have been collected from newspaper articles from different online sources, such as Business Standard, The Economic Times, Moneycontrol, etc. The closing prices of stocks have been taken from the NSE (National Stock Exchange of India Limited) website. An event window of 21 days has been fixed for the study, including the 10 days before and after the issue date. Data analysis is carried out through the event study method using the R software. Calculation of abnormal returns is done using three models: mean-adjusted returns model, market-adjusted returns model and risk-adjusted returns model. Findings: The results show that the issue of green bonds has a significant positive effect on the stock price. Returns increase after the green-bond issue announcement. Although the announcement day shows a negative return for all the samples taken for the study, the 10-day cumulative abnormal return (CAR) is positive. Thus, green-bond issues lead to positive sentiments among investors. Research implications: This research article will help the government issue more green bonds so that the proceeds can be utilized for green projects. The government should motivate corporations and financial institutions to issue more green bonds to help the economy grow. In India, very few organizations have issued a green bond. It will be beneficial if these players issue green bonds, as it will increase the firms’ value and boost returns to the investors. Originality/value: The effect of green-bond issue on stock returns has been analysed in some studies in developed countries. This is the first study to examine the impact of green-bond issue on stock returns in the Indian context, to the best of our knowledge.

Public libraries digital services and sustainability issues

2015 ◽  
Vol 28 (1/2) ◽  
pp. 34-43 ◽  
Author(s):  
Katarina Michnik
Keyword(s):  
Public Libraries ◽  
Qualitative Content Analysis ◽  
Public Library ◽  
Structured Interviews ◽  
Content Type ◽  
The Sustainable Development ◽  
Digital Services ◽  
Local Politicians ◽  
Physical Spaces ◽  
The Impact

Purpose – The purpose of this paper is to study how Swedish local politicians perceive the impact of public library digital services on public libraries and to discuss how this can affect the sustainable development of public libraries. Design/methodology/approach – Empirical data were collected through semi-structured interviews with local politicians from 19 different Swedish municipalities. Data were treated to qualitative content analysis and discussed based on the concept of sustainable organization. Findings – According to local politicians, public library digital services may affect public libraries through changes to libraries’ physical spaces, librarians’ tasks and competencies and libraries’ economic situations. Based on these findings, public library digital services can both strengthen and weaken public library sustainability through, for example, increased access and expenditures, the latter of which may threaten public library sustainability. Research limitations/implications – Interviews did not focus specifically on the politicians’ views on public library digital services but dealt generally with their views on public libraries. To identify reasons for variations in views on this topic, follow-up interviews should be done. Data on views from public library managers would also be of use to determine the degree to which they are shared with local politicians. Originality/value – When sustainability and public libraries are discussed, the focus is generally on the library’s contribution to a sustainable society. Here, the focus is instead on the sustainability of the public library itself.

Ownership as a determinant of chairperson activity: a study of Nordic listed companies

2015 ◽  
Vol 7 (4) ◽  
pp. 412-428
Author(s):  
Tor Brunzell ◽  
Jarkko Peltomäki
Keyword(s):  
Working Hours ◽  
Chief Executive ◽  
Ownership Concentration ◽  
Content Type ◽  
Listed Firms ◽  
Concentrated Ownership ◽  
The Board Of Directors ◽  
The Impact ◽  
The Empirical Analysis ◽  
A Company

Purpose – The purpose of this study is to explicitly focus on the roles of ownership concentration, ownership by the board, the chief executive officer (CEO) and the chairperson in the involvement and capabilities of chairpersons and other governors in their work. Design/methodology/approach – In this study, the authors investigate the impact of the concentration of ownership, the ownership of the board, the CEO and the chairperson on the chairperson’s activity when the roles of the chairperson and the CEO are separated The empirical analysis of this study is based on a survey sent to Nordic listed firms. Findings – The results show that the ownership characteristics of a company are important in determining the chairperson’s working hours, the chairperson’s communication with the CEO and the performance of governance activity. In addition, the authors found that while the ownership of the chairperson and the board of directors and ownership concentration improve governance activity, CEO ownership may undermine governance activity. Research limitations/implications – The primary implication of the study is that both ownership by internal governors and ownership concentration play an important role in determining the involvement of internal corporate governors. Originality/value – The study provides unique evidence that ownership by the chairperson, concentrated ownership and ownership by the board can potentially mitigate the costs of separating the roles of the chairperson and the CEO.

scholarly journals Teaching health education

2017 ◽  
Vol 117 (3) ◽  
pp. 323-340 ◽  
Author(s):  
Karen Pickett ◽  
Willeke Rietdijk ◽  
Jenny Byrne ◽  
Jonathan Shepherd ◽  
Paul Roderick ◽  
...  
Keyword(s):  
Health Promotion ◽  
Health Education ◽  
Life Experience ◽  
Education Programme ◽  
Practical Experience ◽  
Early Career ◽  
Health Issues ◽  
Structured Interviews ◽  
Content Type ◽  
The Impact

Purpose The purpose of this paper is to understand early career teachers’ perceptions of the impact of a pre-service health education programme on their health promotion practice in schools and the contextual factors that influence this. Design/methodology/approach Semi-structured interviews were conducted with 14 primary and secondary trainee and qualified teachers who had trained at a university in England. Data were analysed using thematic analysis. Findings The teachers found the training to be a useful introduction, particularly when it was relevant to their practice. They valued gaining practical skills at university, on placement and in school once qualified. They reported that witnessing pupils’ lives in school had increased their awareness that health education is important. Their personal qualities, life experience, the school’s ethos and competing pressures influenced their practice. Teachers considered that building relationships with colleagues, pupils and parents facilitated health promotion, and that health education needs to be relevant to pupils. Some teachers expressed that teaching about health could be a “minefield”. They also discussed whether schools or parents are responsible for educating pupils about health issues and the place of health promotion within education’s wider purpose. Originality/value Few studies have followed-up trainee teachers once they are in teaching posts to explore the longer-term perceived impact of pre-service health education training. The findings suggest that teachers’ development takes place via an interaction between training and practice, suggesting that training could particularly aim to provide teachers with a contextualised understanding of health issues and practical experience.

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