SLAPPed: the relationship between SLAPP suits and changed ESG reporting by firms

2016 ◽  
Vol 7 (1) ◽  
pp. 44-79 ◽  
Author(s):  
Olivia Giles ◽  
Daniel Murphy
Keyword(s):  
Content Analysis ◽  
Public Participation ◽  
Design Methodology ◽  
Annual Reports ◽  
Content Type ◽  
Potential Link ◽  
Sample Firm ◽  
The Relationship

Purpose – This paper aims to explore any potential link between the corporate issue of a Strategic Lawsuit Against Public Participation (SLAPP) with a changed environmental, social and governance (ESG) reporting focus as part of a complementary communicative legitimation strategy. Design/methodology/approach – A longitudinal content analysis of the annual reports of three sample Australian corporations was undertaken, measuring changes in ESG disclosure levels and disclosure focus around the time a SLAPP was issued by each sample firm. Findings – This paper provides support for the contention that both the number of ESG disclosures and the type of ESG disclosures changed after the sample firms issued SLAPPs. Research limitations/implications – A number of limitations are identified within the paper, including difficulties identifying when SLAPPs are initiated. Originality/value – To the authors’ knowledge, this is the first investigation of the relationship between SLAPPs and ESG reporting, and this study helps open up a new area of research into how ESG reporting is used by corporations in a strategic manner.

Organizational links and sensemaking in a medical work cooperative system

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Natália Peroni Pellin ◽  
Alex Weymer ◽  
Leila Andressa Dissenha ◽  
Márcio André Leal Bauer
Keyword(s):  
Content Analysis ◽  
Design Methodology ◽  
Cooperative System ◽  
Medical Work ◽  
Content Type ◽  
The World ◽  
Work Cooperative ◽  
Object Organization ◽  
Constituent Elements ◽  
The Relationship

PurposeThe aim of this article was to analyze how the presence of the elements that constitute organizational links are related to sensemaking in a cooperative system of medical work.Design/methodology/approachA content analysis was conducted following interviews with the managers of the cooperative, which is a member of the Brazilian cooperative system and one of the largest in the world. This analysis enabled the systematization of the categories that were identified through the coding of responses, aided by Atlas.ti 8.0 software.FindingsAfter the analysis, it was possible to resize the constitutive elements identified in the specialized literature into three categories: identification, cooperation and recognition. The proposed resizing does not preclude the presence of the constitutive elements identified in the analysis, but it evidences the presence of these elements in a contextualized manner, suggesting a model of an organic organizational link that is dependent on the relationship between subject–object (organization), in which the different perceptions of meanings affect identification, and this can strengthen or weaken the link in a constant process of resignification.Originality/valueWith regard to its theoretical relevance, the work helps to bring concepts related to organizational links and sensemaking closer together as a process in the realm of intersubjectivity. This provides evidence of the presence of constituent elements of ties in a contextualized manner, demonstrating that the interpretation of managers aids sensemaking in a process of circularity and resignification.

Micro-loans and financial performance: a case of a Chinese commercial bank

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jasmine Alam ◽  
Mustapha Ibn Boamah ◽  
Yuheng Liu
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Design Methodology ◽  
Annual Reports ◽  
Content Type ◽  
Overall Performance ◽  
Corporate Social ◽  
Corporate Social Responsibility Reports ◽  
The Relationship

Purpose This study aims to investigate the relationship between a commercial bank’s micro-loaning activity and overall performance over a 10-year period. Design/methodology/approach Quarterly data was obtained from the Wind Database, China Minsheng Banks’s official annual reports and annual corporate social responsibility reports from 2009 to 2019, to test the linear relationship between micro-loan activities and the overall financial performance of the bank. Findings The results of this study empirically demonstrate that there is a positive relationship between increases in micro-loaning activity and the overall performance of the bank. Some key recommendations for the sector are shared in the conclusion of this paper. Originality/value In the financial sector, some corporate social responsibility activities focus on the issuance of micro-loans. It is unclear, however, if this has also served as a means to increase profitability and overall performance for such institutions.

Intellectual capital disclosure in integrated reporting: an impression management analysis

2015 ◽  
Vol 16 (3) ◽  
pp. 661-680 ◽  
Author(s):  
Gaia Melloni
Keyword(s):  
Content Analysis ◽  
Impression Management ◽  
Intellectual Capital ◽  
Design Methodology ◽  
Public Perceptions ◽  
Integrated Reporting ◽  
Content Type ◽  
International Integrated Reporting Council ◽  
The Relationship

Purpose – Intellectual capital (IC) is fundamental to understanding how firms create value; however, current IC disclosure (ICD) has been described as inadequate due to the lack of an established IC framework and companies’ actual commitment to report IC information. The International Integrated Reporting Council aims to foster ICD by means of integrated reporting (IR); such a report should display how IC and other forms of capital (e.g. financial) contribute to value creation over time. Drawing on impression management (IM) studies, the purpose of this paper is to assess the quality of ICD offered in IR. Design/methodology/approach – A manual content analysis of all the reports available in the International Integrated Reporting Council web site is run considering both the content of ICD and specific linguistic attributes (evidence, time orientation and tone). In addition, the study tests the relationship between the positive ICD tone and specific characteristics that may incentive managers to manipulate their disclosure to determine whether firms use ICD to manage public perceptions of corporate behaviour. Findings – The results of the content analysis show that majority of ICD is focused on relational capital, with limited quantitative and forward-looking information. Additionally, compared to non-ICD, ICD is significantly more optimistic. Furthermore, the positive tone of ICD is significantly associated with declining performance, bigger size and higher level of intangibles supporting the use of ICD as an IM strategy. Originality/value – The research contributes to the literature offering evidence of the quality of the ICD offered in the IR and demonstrating that ICD offered in the IR is used by managers opportunistically to advance their image.

How is HRD related to other disciplines? The analysis of 100 most frequently cited empirical articles published in three HRD journals

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jaekyo Seo ◽  
Suhyung Lee ◽  
Alexandre Ardichvili
Keyword(s):  
Content Analysis ◽  
Human Resource Development ◽  
Design Methodology ◽  
Academic Disciplines ◽  
Upward Trend ◽  
Content Type ◽  
New Information ◽  
Research Themes ◽  
The Relationship ◽  
Theoretical Foundations

Purpose Human resource development (HRD) as an applied discipline is an example of a scholarly field that has emerged through the collaboration of scholars and practitioners with backgrounds in various foundational disciplines. This study interested in both the influence of other disciplines on HRD research and in HRD’s influence on other disciplines. The purpose of this study is to take stock of the relationships between HRD research and research in other academic disciplines affecting and affected by HRD research. Design/methodology/approach The study used content analysis of the top 100 most frequently cited empirical articles published in three HRD journals between 2000 and 2019 to identify disciplinary foundations of HRD research. The influence of HRD on other disciplines was scrutinized through citation analysis of work citing the top 100 articles. In addition, categorizing the 100 articles into six research themes, the influence of six research themes on citation patterns was explored. Findings The findings indicated that empirical research in HRD, as represented by the top 100 articles, relied mainly on theories and frameworks from two disciplines, management and psychology. Another important finding is that the top 100 HRD articles were cited most often in management publications and the rate of citation in management journals has been growing rapidly since 2005. The citation frequency of HRD articles in other disciplines including psychology, social sciences, education and medicine and nursing shows a general upward trend as well. In addition, there was a difference in disciplines providing theoretical foundations to the HRD articles and citing the articles depending on six predominant research themes, identified in HRD articles. Originality/value This study empirically identified theories and disciplines contributing to HRD research, considering the influence of cited research on the HRD articles through content analysis. In addition, the findings of this study broadened the understanding of the relationship between HRD research and other disciplines by examining the contributions of HRD articles to other disciplines. Finally, this research provided new information regarding the changes in dominant themes in HRD research over time.

Achieving organisational resilience through inbound logistics effort

2019 ◽  
Vol 122 (2) ◽  
pp. 432-447
Author(s):  
Flávio Henrique De Oliveira Costa ◽  
Andrea Lago Da Silva ◽  
Carla Roberta Pereira ◽  
Susana Carla Farias Pereira ◽  
Fernando José Gómez Paredes
Keyword(s):  
Content Analysis ◽  
Design Methodology ◽  
Quick Response ◽  
Content Type ◽  
Transportation Security ◽  
Geographical Dispersion ◽  
The Relationship ◽  
Practical Implications ◽  
Case Based ◽  
Inbound Logistics

Purpose The purpose of this paper is to identify how the relationship between inbound logistics (IL) activities and elements of resilience (EoR) can contribute to organisational resilience. Design/methodology/approach Two in-depth case-based studies were conducted in the dairy industry. After identifying EoR and IL activities through a systematic literature review, relationships among them have been empirically discussed in six groups (emerged content analysis results): supplier and response capability; transportation; security; quick response to disruption; logistics management; trust and knowledge. Findings A framework was developed describing the contribution of these six groups to organisational resilience by highlighting and discussing three aspects: rigidity of the hierarchy, type of relationship and geographical dispersion. These aspects emerged from the process of content analysis and are related to the companies’ characteristics. Practical implications The proposed framework can assist managers to decide which group of EoR and IL activities they should prioritise, depending on the company’s characteristics and needs. Originality/value Although some studies have discussed the IL contribution to generating resilience in companies, none of them have explored in detail the relationship between EoR and IL activities, and their contribution to organisational resilience. The proposed framework shows the contribution of the EoR to three different organisational aspects.

Dangling a carrot: Will level of compensation influence the behaviour of CEO with accounting background towards earnings management?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Yvonne Joseph Ason ◽  
Imbarine Bujang ◽  
Agnes Paulus Jidwin ◽  
Jamaliah Said
Keyword(s):  
Earnings Management ◽  
Executive Compensation ◽  
Design Methodology ◽  
Discretionary Accruals ◽  
Financial Data ◽  
Annual Reports ◽  
Content Type ◽  
The Relationship ◽  
Moderating Role ◽  
Do So

Purpose Prior studies had documented that CEOs with accounting backgrounds are more conservative as compared to their non-accounting backgrounds counterparts. However, prior studies also suggested that CEOs with accounting backgrounds tend to engage in earnings management activities because they have the knowledge to do so. Motivated by these findings, this study aims to examine empirically the possibility of executive compensation to play a moderating role in influencing the behaviour of CEO with accounting backgrounds towards earnings management. Design/methodology/approach This study uses the data from 2013 to 2017 from Malaysian FTSE Top 30 companies. The data on the education backgrounds of the CEOs were collected manually from the companies’ annual reports. CEOs with accounting qualification was coded 1, and 0, otherwise. The earnings management were the discretionary accruals estimated using the modified Jones (1991) model. Meanwhile, the data on executive compensation was also collected manually from the companies’ annual reports. All other governance data were also collected manually from the annual reports, and financial data was collected using the Thompson Reuters DataStream application. Findings This study found that compensation suffered multicollinearity with the CEO accounting background, thus ineligible to act as a moderating variable between the latter and earnings management. The result further documented a negative but insignificant relationship between compensation with earnings management. Originality/value This study discusses the possibility of executive compensation as a moderating variable in the relationship between CEOs with accounting backgrounds and earnings management, whereby, to the authors’ best knowledge, such a discussion is limited in the existing literature.

An empirical investigation on waqf governance practices in waqf institutions in Malaysia

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Muhammad Iqmal Hisham Kamaruddin ◽  
Mustafa Mohd Hanefah
Keyword(s):  
Content Analysis ◽  
Design Methodology ◽  
Empirical Investigation ◽  
Relevant Information ◽  
Annual Reports ◽  
Fund Management ◽  
Content Type ◽  
The Public ◽  
Governance Practices ◽  
Governance Processes

Purpose This study aims to examine and compare the current waqf governance practices in waqf institutions in Malaysia. Design/methodology/approach This paper reviews professional documents and literature to propose a new and practical waqf governance measurement. Waqf governance measurements were used to examine and compare the current waqf governance practices among waqf institutions in Malaysia. The annual reports of all waqf institutions under the State Islamic Religious Councils (SIRCs) were analysed using content analysis on the current waqf governance practices using binomial logic. Findings Overall, the results indicate moderate waqf governance practices under three waqf governance categories, namely waqf governance policy, waqf governance board and waqf governance processes. This study also found a significant impact of corporatisation reformation of waqf institutions on waqf governance practices. Research limitations/implications The findings indicate the need for all waqf institutions in Malaysia, especially for non-corporate waqf institutions, to enhance their waqf governance practices by disclosing all relevant information to the public. This is because the success of waqf fund management can be portrayed through the management’s transparency in waqf governance practices on how they deliver and use their resources to attain socio-economic objectives. Originality/value To the best of the authors’ knowledge, this study is among the first studies that examined and evaluated the current waqf governance practices in several waqf institutions in Malaysia.

Relationship and networking strategy tools: characterizing the IMP toolbox

IMP Journal ◽  
2015 ◽  
Vol 9 (2) ◽  
pp. 177-207 ◽  
Author(s):  
Caroline Cheng ◽  
Elsebeth Holmen
Keyword(s):  
Content Analysis ◽  
Conceptual Framework ◽  
Design Methodology ◽  
Qualitative Content Analysis ◽  
Tool Development ◽  
Content Type ◽  
Development Level ◽  
The Relationship ◽  
Point Of Departure ◽  
Practical Implications

Purpose – The purpose of this paper is to systematically review the relationship and networking strategy tools in the IMP literature. It proposes six dimensions for characterizing such tools: approach to tool development, level (and layer) of analysis, perspective of interaction, activities of network strategizing, external or internal orientation and use for “strategizing on” vs “strategizing in” relationships and networks. Design/methodology/approach – The paper uses a manual qualitative content analysis approach and an inductive approach, well suited for extracting relationship and networking strategy tools due to their implicit and dispersed nature. Findings – The paper presents an IMP toolbox comprising a wide variety of relationship and networking strategy tools emphasizing interconnectedness, interdependence and limited managerial autonomy, as well as an analysis of how identified tools are positioned along each of the six proposed dimensions. Research limitations/implications – This paper contributes a conceptual framework with a vocabulary to content analyze and discuss relationship and networking strategy tools in IMP research. Practical implications – The IMP toolbox may be a useful point of departure for managers who feel a need for developing and using a mix of tools for strategizing in business relationships and networks. Originality/value – The paper instills a strategy tool lens in the IMP literature and foregrounds strategizing concepts and techniques that were previously difficult to attend to for both researchers and practitioners.

Does culture tame the bunny? A content analysis of a global adult magazine

2014 ◽  
Vol 17 (1) ◽  
pp. 4-23 ◽  
Author(s):  
Meidiahna Kusuma
Keyword(s):  
Qualitative Research ◽  
Content Analysis ◽  
Empirical Study ◽  
Culturally Diverse ◽  
Design Methodology ◽  
Empirical Studies ◽  
Research Approach ◽  
Content Type ◽  
Adaptation Decision ◽  
The Relationship

Purpose – Few empirical studies have probed the effects of culture on the standardization/adaptation decision in the context of controversial products. This study aims to investigate the relationship between sociosexuality and the adaptation decision for editorial images and advertisements in Playboy magazine through content analysis. Design/methodology/approach – This study is a qualitative research using content analysis as the research approach. The content analysis is done for Playboy magazines from four culturally diverse countries conducted for this study. Findings – The result shows that editions of the magazine across four culturally diverse countries reveal that sociosexuality is positively correlated to the degree of nudity in photographs and to the usage of advertising for controversial products. Moreover, the paper uses the concept of sociosexuality to gain a better understanding of the empirical discrepancies concerning nudity or sex appeal. Originality/value – This research is an empirical study developed by author to confirm the influence of culture on the standardization/adaptation decision in the context of controversial products. This research is originally developed by author and has not been published before.

Exploring the relationship between “other block-holders” and the performance of family-controlled corporations in Malaysia

2015 ◽  
Vol 7 (2) ◽  
pp. 117-139
Author(s):  
Sin-Huei Ng
Keyword(s):  
Institutional Investors ◽  
Design Methodology ◽  
Annual Reports ◽  
Content Type ◽  
Corporation Performance ◽  
Foreign Institutional Investors ◽  
Block Holders ◽  
The Government ◽  
The Relationship ◽  
Equity Holdings

Purpose – The purpose of this paper is to provide an exploration on how important are “other block-holders” in explaining the performance of family-controlled corporations in Malaysia. Three important groups of block-holders are identified for the purpose, namely the “foreign institutional investors”, the “domestic institutional investors” and the “government”. Design/methodology/approach – The sample was drawn based on the companies listed on the Main Board of Bursa Malaysia. All the relevant block-holders’ ownership data are hand-collected from the annual reports published by the listed corporations and descriptive statistics together with regression analysis are employed. Findings – Overall it is found that the presence of a second block-holder in family-controlled corporations leads to better performance compared to the corporations where the controlling families act as the sole block-holder. Moreover, this study finds that the identity of the block-holders with the extent of their ownership is important in explaining the performance. Specifically, “foreign institutional investors” and “government” are found to be significant in terms of the extent of their equity holdings and the performance of these corporations, respectively. Conversely, no such relationship is found in the equity holdings of “domestic institutional investors” and the corporation performance. Such finding may imply the possible limited ability and constraints faced by the “domestic institutional investors” in Malaysia to exert effective monitoring and pressure on the management for enhanced corporation performance. Originality/value – Many studies researched the influence of family ownership on the performance of family-controlled corporations but there are limited studies conducted on the influence of “other block-holders” in affecting the performance of these corporations. This paper is an attempt to provide an initial exploration on how important are these “other block-holders” in explaining the performance of these corporations in the context of a small emerging economy, Malaysia.

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