Testing social and environmental disclosure-reputation relationship: a longitudinal two-way analysis

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Francisca Castilla-Polo ◽  
M. Isabel Sánchez-Hernández
Keyword(s):  
Structural Equation ◽  
Sustainability Reporting ◽  
Equation Model ◽  
Point Of View ◽  
Environmental Disclosure ◽  
Content Type ◽  
Alternative Models ◽  
Lag Effect ◽  
Social And Environmental Disclosure ◽  
Environmental Disclosures

Purpose This paper aims to review sustainability reporting understood as any type of social and environmental disclosures (SED) in its relationship with corporate reputation within the most reputed companies in Spain according to MERCO business monitor ranking (2014-2016). Design/methodology/approach To shed light on the relationship reputation-SED, two alternative models were tested, thought the use of structural equation model (SEM) and partial least squares (PLS), with longitudinal data. Findings Both models supported the hypotheses although the model linking reputation to SED was slightly better, questioning the use of SED by reputation leader companies. Research limitations/implications The paper study the linkage, sign and causality, between reputation and SED by introducing two alternative models. SED and reputation are receiving considerable attention into the business scope, although their relationship is not agreed by previous literature. There are contradictory evidences that lead us to question the sense of this relation. Practical implications The contribution will be of interest to managers in terms of the value of this type of reporting from a strategic point of view. If reputation favours this type of disclosures, these will be issues to be taken into account to obtain a better competitive advantage through market differentiation. Social implications The results will be of interest for future studies and actions aimed at regulating the improvement of this type of reporting not only in the hands of academics and practitioners but also investors and regulators. Originality/value This study is an advance in the description of the SED-reputation relationship and contributes to this new line of research with new insights. Another contribution is the way to understand sustainability reporting. This paper analyses SED from the twofold point of view of the quantity of information and, the existing references about its quality and adding the lag effect between both variables.

scholarly journals Existence of the Audit Expectation Gap and Its Impact on Stakeholders’ Confidence: The Moderating Role of the Financial Reporting Council

2020 ◽  
Vol 8 (1) ◽  
pp. 4
Author(s):  
Taslima Akther ◽  
Fengju Xu
Keyword(s):  
Financial Reporting ◽  
Structural Equation ◽  
Active Role ◽  
Equation Model ◽  
The Other ◽  
Environmental Disclosure ◽  
Expectation Gap ◽  
Social And Environmental Disclosure ◽  
Corporate Social

This paper empirically emphasizes the existence of the audit expectation gap and its impact on stakeholders’ confidence, moderated by the active role of the financial reporting council. As a maiden attempt to portray the relationship, a higher-order model has been constituted and assessed with the pragmatic exploration, smearing the partial least squares structural equation model (PLS-SEM). The data contains 174 respondents as auditors, investors, investment and credit analysts, and regulatory agencies in Bangladesh. The study explores audit expectation gap from diverse aspects, such as auditors responsibility for fraud detection, meaning, and usefulness of the audit report, auditors providing the non-audit services, auditors’ responsibility for going concern reporting, and also an unmet expectation for the other assurance services, such as assurance on the other parts of the annual report beyond the financial statements, like management discussion and analysis and corporate social and environmental disclosure. The findings suggest that the audit expectation gap is negatively related to stakeholders’ confidence and the greater the audit expectation gap is, the lower stakeholders’ confidence is in the audit. Auditors maintaining perceived independence and improving the level of communication with users will diminish the audit expectation gap and induce stakeholders’ confidence simultaneously. Moreover, the active role of the financial reporting council acts as a moderator to ensure the auditors’ perceived independence. The result of the study motivates the policymakers to concentrate on the users’ audit-related expectations and also intends the importance of independent audit oversight.

A path from bullying at work to alienation: a multi-level view

2019 ◽  
Vol 42 (10) ◽  
pp. 1201-1215
Author(s):  
Gökhan Kerse ◽  
Mustafa Babadag
Keyword(s):  
Political Behavior ◽  
Structural Equation ◽  
Equation Model ◽  
Point Of View ◽  
Content Type ◽  
Mediating Role ◽  
Work Alienation ◽  
Multi Level ◽  
Practical Implications ◽  
Organizational Alienation

Purpose The purpose of this paper is to define the outcomes of bullying at work. In that sense, the study tries to define the effect of bullying at work on work alienation and the roles of political behavior perception and organizational alienation in this effect. Design/methodology/approach The study collects data from lecturers from a university in Turkey by using questionnaires. Structural equation model is used to test hypotheses. Findings The findings of the study show that political behavior perception has a mediating role over the effect of bullying at work on work alienation, and also that organizational alienation has a mediating role over the effect of political behavior perception on work alienation. Practical implications The study confirms that perception of bullying at work is determinant on the level of work alienation; thus, it is important to minimize bullying perception. This study shows both researchers and organizations that further potential vital problems to arise as a result of bullying will diminish once bullying at work is decreased. Originality/value The research tries to define the consecutives of bullying within a multi-level point of view. Additionally, as per the authors’ knowledge, there are no other studies in the literature that handle the related variables altogether.

Empirical analysis on corporate environmental performance and environmental disclosure in an emerging market context

2020 ◽  
Vol 15 (6) ◽  
pp. 1061-1082 ◽  
Author(s):  
Merve Acar ◽  
Hüseyin Temiz
Keyword(s):  
Environmental Performance ◽  
Emerging Market ◽  
Positive Association ◽  
Corporate Environmental Performance ◽  
Tobit Regression ◽  
Environmental Reporting ◽  
Environmental Disclosure ◽  
Significant Positive Association ◽  
Content Type ◽  
Environmental Disclosures

PurposeThe purpose of this study is to investigate the association between environmental performance of firms and the level of voluntary environmental disclosure in emerging markets.Design/methodology/approachWe used tobit regression OLS and t-test methods to reveal the association between environmental performance and the level of voluntary environmental disclosure.FindingsWe find a significant positive association between the level of discretionary environmental disclosures and corporate environmental performance. The result is in line with the arguments of economics disclosure theory that argues environmentally good performers disclose more.Practical implicationsMany of the environmentally good firms in Turkey are also listed in the “BIST Sustainability Index,” and this situation can be the result of the relative power of external regulations. Accordingly, it can be suggested to increase the community and governmental pressures for environmental reporting but also gives importance to increase intrinsic motivations for companies to engage in disclosure practices.Originality/valueThis study shed light on relation between environmental performance and environmental disclosure in an emerging market context. Also, it is revisited that the relation between environmental performance and the level of environmental disclosure by testing two different predictions on the level of environmental disclosures.

The nexus between the increasing involvement of youth in betting games and unemployment: the Nigerian perspective

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Gbemi Oladipo Olaore ◽  
Bimbo Onaolapo Adejare ◽  
Ekpenyong Ekpenyong Udofia
Keyword(s):  
Structural Equation ◽  
Family Income ◽  
Equation Model ◽  
Content Type ◽  
Global Industry ◽  
Youth Involvement ◽  
Technology Advancement ◽  
Confirmatory Factor ◽  
The Government ◽  
Practical Implications

Purpose Betting games have become a global industry worth billions of dollars providing employment to millions and contributing to the gross domestic product (GDP) of several countries. While there are debates and controversies surrounding betting games discourse, a growing body of literature shows that it has been exacerbated by growing unemployment rates. This paper aims to examine the nexus between the increasing involvement of youth in betting games and unemployment from the Nigerian perspective. Design/methodology/approach The study adopts simple random and stratified sampling techniques to select participants for the study. Three hypotheses were tested for this study and confirmatory factor analysis (CFA) and structural equation model (SEM) was used to test the hypotheses. Findings The three hypotheses tested in this study were coined from previous literature. The study established a direct link between technology advancement, promises of winning big coupled with bonuses while unemployment was not significant to youth involvement in betting games. The study also showed that playing betting games provides another source of income to the youth, who are already engaged in one form of work or another. Finally, youth involvement in betting games has created awareness regarding different sports in the world, while contributing to Nigeria’s economy. Practical implications As betting games centre as a business in Nigeria has contributed substantially and positively to unemployment in Nigeria; the Government of Nigeria are encouraged to streamline and regulate the activities of the sector such that they can contribute significantly to the country GDP and provide employment opportunities to the youths. Originality/value The research shows that the reason why betting games have a massive turnaround of youths in Nigeria is not majorly because of unemployment but as another means to a substantial financial individual/family income. Thus, Nigerian youths see betting games as an avenue to make more money. The study is the first of its kind to examine the nexus between betting games, technology and unemployment hence, its contribution to knowledge.

Food “buycott” as an ethical choice against mafia in Italy

2019 ◽  
Vol 9 (4) ◽  
pp. 490-506 ◽  
Author(s):  
Sergio Rivaroli ◽  
Arianna Ruggeri ◽  
Roberta Spadoni
Keyword(s):  
Structural Equation ◽  
Food Products ◽  
Type Systems ◽  
Equation Model ◽  
Marketing Ethics ◽  
Socially Responsible ◽  
Convenience Sample ◽  
Content Type ◽  
Italian Law ◽  
Critical Choice

Purpose As indicated in the Italian law (No. 109-1996), agri-food co-operatives can also play a role in combatting mafia-type systems by choosing to grow their food products in lands confiscated from mafia-type organisations. These food products provide individuals with a new opportunity to fight criminal organisations on the marketplace. The purpose of this study is to explore how people react to a social marketing initiative devoted to promoting food “buycotting” to counteract mafia-type organisations in Italy. Design/methodology/approach The data were obtained from a convenience sample of 339 Italians, and the study adopted a model inspired by the general theory of marketing ethics. A structural equation model was applied to estimate both the parameter and coefficient functions. Findings Individuals recognise the ethical value of “buycotting”. However, they perceive this form of critical choice as not yet being fully effective in counteracting mafia-type systems in Italy. Practical implications The results suggest that promotional and psychological approaches from marketing literature can be effectively used to influence the consumer’s ethical judgement by selectively communicating and emphasising the benefits of the critical consumption investigated. Originality/value This is one of the first studies to address consumers’ ethical judgments and their reactions towards buycotting food as a critical choice to reward socially responsible corporations.

Organizational structure and innovation: analysis from the strategic co-alignment

2016 ◽  
Vol 29 (4) ◽  
pp. 388-406 ◽  
Author(s):  
Diego Armando Marín-Idárraga ◽  
Juan Carlos Cuartas
Keyword(s):  
Organizational Structure ◽  
Organizational Performance ◽  
Structural Equation ◽  
Design Methodology ◽  
Equation Model ◽  
Empirical Validation ◽  
Content Type ◽  
Determining Factors ◽  
Structural Variables ◽  
Innovation Analysis

Purpose The purpose of this paper is to determine the effect of the co-alignment of structural variables on innovation, wherein Bogotá-based SMEs, belonging to the industrial, commercial and services sectors, were used as samples. Design/methodology/approach The study was conducted using a causal inference methodology and through the application of a structural equation model. Findings The results indicate that organizational structure has an influence on innovation, although this is true only for some variables and only when the analysis is performed separately. When performed under strategic co-alignment conditions, however, its influence becomes greater. Originality/value Organizational structure and innovation are determining factors of organizational performance. Although the strategic co-alignment theory has provided points of reference to understanding the phenomenon of organizational performance, there are still many gaps left to be filled. Additionally, it also requires empirical validation especially in relation to Colombian SMEs – and this is where this work makes a contribution.

The factors influencing CoP activities and their impact on relationship commitment and individual performance

2014 ◽  
Vol 18 (1) ◽  
pp. 75-91 ◽  
Author(s):  
Heeyoung Jang ◽  
Ilsang Ko
Keyword(s):  
Organizational Support ◽  
Perceived Risk ◽  
Structural Equation ◽  
Social Norm ◽  
Individual Performance ◽  
Equation Model ◽  
Relationship Commitment ◽  
Content Type ◽  
Online Activities ◽  
And Performance

Purpose – The objective of this study is to identify the factors that affect CoP activation and performance variables obtainable through CoP activities, and to gain greater insight into their relationships and the mechanisms. In particular, this paper intends to illustrate the role of perceived risk factor for the loss of uniqueness of one's own knowledge in terms of their influence on CoP activities. Design/methodology/approach – In this study, the human behaviours were divided into online and offline CoP activities and adopted affirmative affect and social norm from the Triandis model. In addition, the paper considered perceived expectation, perceived risk, and organization support as independent variables. These would accelerate online and offline activities in the community of practice. The paper considered relationship commitment and individual performance in the context of performance evaluations via CoP activities. A structural equation model was developed with research variables and hypotheses. Findings – As the consequence of the empirical assessment of the variables influencing the on/offline activities of a CoP, social norm, perceived expectation, perceived risk, and organizational support showed significantly influential relationships with online activities, and affirmative affect, perceived expectation, and organizational support evidenced significantly influential relationships with offline activities. However, with regard to online CoP activities, affirmative affect was not shown to be significant. As to offline activities, perceived risk was not shown to be significantly influential, while it was determined to significantly influence online activities in a negative direction. Originality/value – The results of this study demonstrated that on/offline CoP activities were significantly influential in terms both of relationship commitment and individual performance.

Surviving trust from conflict in the construction industry: an interaction between conflict handling behaviors, behavioral outcomes, conflict and trust

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Yousong Wang ◽  
Fangfang Liu ◽  
Yangbing Zhang ◽  
Enqin Gong
Keyword(s):  
Conflict Management ◽  
Structural Equation ◽  
Behavioral Outcomes ◽  
Equation Model ◽  
Hierarchical Regression ◽  
Content Type ◽  
Trust Development ◽  
Relational Conflict ◽  
Relational Degree ◽  
Conflict Handling

Purpose This paper aims to reveal the role of conflict management in the process of trust development. Specifically, this study investigates how the salience of conflict varies with different conflict-handling behaviors and behavioral outcomes and how the variation of the salience of conflict influences the trust development between contracting parties. Design/methodology/approach A questionnaire survey was undertaken to collect data from 310 experienced project practitioners. Hierarchical regression analysis and bootstrapping with a structural equation model were mainly used to test the hypotheses. Findings This paper finds that the relational degree of conflict handling behaviors can influence the salience of conflict and furthermore to influence trust between contracting parties, with this relationship mediated by the behavioral outcomes; however, all these relationships are contingent on the stage where relational conflict handling behaviors are adopted and the specific type of outcomes the behaviors result in. Practical implications This study provides some specific directions for the practitioners to conduct relational conflict handling behaviors and generate positive outcomes to keep trust developing between contracting parties in conflictual situations. Originality/value This study contributes to the knowledge of inter-organizational trust development as well as conflict management, by investigating the relationship between conflict and trust in a direction, which is less examined and revealing the process of conflict management, where the conflict handling behaviors influence behavioral outcomes to further manage conflict, in trust development.

A seller perspective on economic and non-economic satisfaction as precursors to formalisation, specific investments and dependence in business relationships

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nils M. Høgevold ◽  
Gøran Svensson ◽  
Mercy Mpinganjira
Keyword(s):  
Structural Equation ◽  
Positive Influence ◽  
Point Of View ◽  
Exchange Relationships ◽  
Content Type ◽  
Specific Investment ◽  
Specific Investments ◽  
Economic Satisfaction ◽  
Business Exchange ◽  
Business To Business

PurposeSeen from the seller's point of view, this study examines economic and non-economic satisfaction as distinct conceptual variables, and tests how the constructs relate to each other and to the business transactional cost variables of formalisation, specific investments and dependence.Design/methodology/approachData was collected from 213 key informants from Norwegian companies involved in business-to-business marketing. Structural equation modelling was used to test the posited hypotheses.FindingsThe findings show that sellers' economic satisfaction exerts a positive influence on non-economic satisfaction and on formalisation, while its posited influence on specific investments was not found to be significant. Formalisation was, however, not significantly influenced by seller non-economic satisfaction. Specific investment was positively influenced by seller non-economic satisfaction. The influence of formalisation on specific investments and dependence was significant. Specific investments were also found to be positively influenced by dependence.Research limitations/implicationsThe study reveals the importance of assessing both economic and non-economic satisfaction in trying to understand sellers' behaviour in business-to-business markets.Practical implicationsThe findings show the need for managers to ensure economic satisfaction, as its affects non-economic satisfaction.Originality/valueThis study contributes to a better understanding of satisfaction in business-to-business exchange relationships and its relationship with transactional cost constructs based on a seller's perspective.

Researchers’ awareness about plagiarism and impact of plagiarism detection tools – does awareness effect the actions towards preventing plagiarism?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sk. Mamun Mostofa ◽  
Mashiat Tabassum ◽  
S.M. Zabed Ahmed
Keyword(s):  
Structural Equation ◽  
Structural Model ◽  
Personal Characteristics ◽  
Equation Model ◽  
Equation Modeling ◽  
Plagiarism Detection ◽  
Chi Square ◽  
Content Type ◽  
Reported Study ◽  
Chi Square Test

Purpose This paper aims to analyse researchers’ awareness about plagiarism and impact of plagiarism detection tools on the actions that they take to prevent plagiarism. It also employs a structural model that examines whether awareness of plagiarism and anti-plagiarism tools have any significant effect on the actions taken by the researchers to avoid plagiarism. Design/methodology/approach A survey questionnaire was distributed to researchers at a large public university in Bangladesh. The survey accumulated 184 valid responses. Descriptive statistics were obtained to assess researchers’ awareness about plagiarism and impact of plagiarism detection tools and the actions taken by them. The reasons that may cause plagiarism were also identified. The awareness of the availability of the anti-plagiarism software that was being used by the university and its actual use by the researchers was gathered through the survey. Non-parametric Mann–Whitney and Kruskal–Wallis tests were conducted to investigate the differences in awareness levels and actions in terms of gender, age, discipline and current level of research. The chi-square test was carried out to examine the relationship between awareness about the availability of the anti-plagiarism software and its use by the researchers. Finally, the survey data were analysed using structural equation modeling to examine the effects of awareness of plagiarism and anti-plagiarism software on the actions taken by the researchers. Findings The study revealed that the level of awareness regarding plagiarism and impact of plagiarism detection software is generally high among the researchers. There are some significant differences between researchers’ demographic and personal characteristics and their awareness levels and actions with regard to plagiarism. The findings indicate that almost three-quarters of the researchers were aware about the anti-plagiarism tool that is being used, whereas more than half of the researchers indicated that they used the software to assess their works. The results of the structural equation model do not show a good fit, although there is strong statistical evidence that awareness about plagiarism and anti-plagiarism software has significantly impacted researchers’ actions towards preventing plagiarism. Originality/value There is no reported study on researchers’ awareness of plagiarism and its affiliated issues in Bangladesh. The findings of this study will not only provide useful insights regarding awareness about plagiarism but also assist university authorities to formulate relevant policy and take necessary actions against plagiarism in higher education institutions.

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