scholarly journals Sustainability Engagement and Earnings Management: The Italian Context

2020 ◽  
Vol 12 (12) ◽  
pp. 4881 ◽  
Author(s):  
Francesco Grimaldi ◽  
Alessandra Caragnano ◽  
Marianna Zito ◽  
Massimo Mariani
Keyword(s):  
Sustainable Development ◽  
Earnings Management ◽  
Sustainable Development Goals ◽  
Management Practices ◽  
Stock Exchange ◽  
Negative Relationship ◽  
Financial Information ◽  
The Sustainable Development ◽  
Development Goals ◽  
Italian Context

This study aims at exploring the effect of sustainability engagement on earnings management (EM) practices with particular reference to the Italian context in the year 2018, after the implementation of Legislative Decree No. 254/2016 on the disclosure of non-financial information. This is in line with the Sustainable Development Goals (SDGs) promoted by United Nations in 2015 and specifically with SDG 12 and relative target 12.6 focusing on the adoption of sustainable practices and the integration of sustainability information into reporting on the behalf of companies. We analyzed a sample of 60 companies listed on the Italian Stock Exchange. Our results suggest that there is a slight negative relationship between sustainability engagement and earnings management practices. Indeed, our evidence shows that companies characterized by higher level of sustainability engagement are less prone to advance EM practices. To the best of our knowledge, this is the first research to investigate the effect of the sustainability engagement on EM practices with reference to a sample of Italian listed companies.

scholarly journals Sustainable Development and European Banks: A Non-Financial Disclosure Analysis

2020 ◽  
Vol 12 (15) ◽  
pp. 6146
Author(s):  
Simona Cosma ◽  
Andrea Venturelli ◽  
Paola Schwizer ◽  
Vittorio Boscia
Keyword(s):  
Sustainable Development ◽  
Business Model ◽  
Sustainable Development Goals ◽  
Stock Exchange ◽  
Decision Makers ◽  
Financial Disclosure ◽  
The Sustainable Development ◽  
Support Organizations ◽  
European Banks ◽  
Development Goals

This paper aims at contributing to the debate on the relationships between the European financial sector and sustainable development. Using a non-financial disclosure analysis of 262 European banks, the research sought, first, to investigate the “scope” of the contribution of European banks to the Sustainable Development Goals (SDGs) and, second, to explore the factors that seem to differentiate the SDGs approach among banks. The results show that country of origin, legal system, and adoption of an integrated report seem to differentiate banks in terms of contribution to the SDGs. The business model and stock exchange listing, conversely, do not seem to represent discriminatory factor in the contribution of banks toward the SDGs. The study can be useful for managers and decision makers to develop policies to support organizations in contributing to the SDGs.

Sustainable Development: Regional Aspect of the Global Agenda

2020 ◽  
pp. 118-127
Author(s):  
O. G. Smeshko
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Regional Economy ◽  
Management Practices ◽  
Scientific Discourse ◽  
The Sustainable Development ◽  
Regional Management ◽  
Development Goals ◽  
Development Concept ◽  
Regional Authorities

The presented study analyzes current trends in the spreading of the sustainable development concept in regional management practices.Aim. The study aims to evaluate the reflection of sustainable development problems in regional management practices.Tasks. The author examines the concept of sustainable development in the context of the modern approach to territorial development management; analyzes the way problems of sustainable development are represented in modern studies of regional economy; determines the degree of involvement of regional authorities in the promotion of sustainable development goals.Methods. This study uses general scientific methods of cognition to examine the specific features of representation of sustainable development goals in scientific discourse on the regional economy and the extent of regions’ involvement in the achievement of sustainable development goals (through the example of the environmental factor). The study uses information publicly available on the official websites of the UN and the Russian Federal State Statistics Service. The author’s opinion is based on the materials presented in analytical reviews of events at business forum, economic publications on the sustainable development of the regional economy. and the author’s own calculations.Results. The formation of the sustainable development concept and a mechanism for controlling the achievement of goals into which the process of sustainable development can be decomposed is described. Scientific discourse on the directions of regional economic studies that address the problems of sustainable development is analyzed. The performance indicators of regional authorities in achieving sustainable development goals are analyzed.Conclusions. National development management requires active interaction between the federal center, regional authorities, administrative bodies, and businesses in the development of the national agenda and integration of sustainable development goals into it. At present, none of the actors in this process show significant signs of activity.

scholarly journals Strategic Management Practices and Service Delivery at Public Hospitals in Kenya: A Case of Kenyatta National Hospital

2021 ◽  
Vol 5 (3) ◽  
pp. 115-128
Author(s):  
Tabitha Mwende Musili ◽  
◽  
Bernadette Mutinda ◽  
Keyword(s):  
Sustainable Development ◽  
Service Delivery ◽  
Strategic Management ◽  
Capacity Building ◽  
Sustainable Development Goals ◽  
Management Practices ◽  
Public Hospitals ◽  
National Hospital ◽  
The Sustainable Development ◽  
Development Goals

The aim of this research was to investigate influence of strategic management practices and service delivery at public hospitals in Kenya: a case of Kenyatta National Hospital. Specifically, the study aimed to investigate the effect of communication and capacity building on service delivery in KNH. The Sustainable Development Goals were adopted by the United Nations General Assembly in 2015 as a call to action to end poverty and protect the environment. The third goal of the Sustainable Development Goals is to promote health and well-being among people of all ages. The aim was to reduce maternal mortality to less than 70 per 100,000 live births by 2030. Kenya is, however one of the countries where the target of sustainable development has not been achieved. Among other variables, this was due to service delivery in health facilities. As the largest referral hospital, KNH is also facing service quality problems. The challenges lead to sluggish patient diagnosis and care, unduly long appointments leading to insufficient treatment adherence, and high population expectations for outstretched services. This research used a descriptive style. The Krejcie and Morgan formula was used to generate a sample size of 346 people from a target population of 3,006. To determine the sample size, stratified proportionate sampling was used. A pilot research was conducted to ensure that the instruments were valid. Descriptive and inferential method were used to analyze the results. Students, scholars, and KNH decision-makers should all learn from this research. The study established that there was a statistically significant influence of communication on service delivery at public hospitals in Kenya. The study also revealed that there was a statistically significant effect of capacity building on service delivery at public hospitals in Kenya. Keywords: Capacity building, Communication, Strategic management practices

scholarly journals Analysis on Sustainability Reporting and Earnings Management Practices. Evidence from an Emerging Economy

2021 ◽  
Author(s):  
Elena Nechita
Keyword(s):  
Earnings Management ◽  
Financial Reporting ◽  
Management Practices ◽  
Stock Exchange ◽  
Sustainability Reporting ◽  
Income Smoothing ◽  
Financial Information ◽  
Linear Regression Models ◽  
The Sustainable Development ◽  
Eu Directive

In light of the worldwide spreading requirements related to the disclosure of non-financial information, which are aligning to the Sustainable Development Goals (SDGs) developed by the United Nations (UN) in 2015, the study aims to analyse the influence of sustainability and other non-financial reporting on companies’ engagement in earnings management practices, through a pre-post adoption of European Directive 2014/95/EU comparative analysis for firms listed on the Bucharest Stock Exchange (BSE) in the period 2015-2019. To conduct the investigation, the research involves the assessment and analysis of three earnings management metrics resulted by running multiple linear regression models on a sample of 31 companies listed on BSE. Research findings emphasise a decrease in the use of income smoothing practices by sampled companies in the post-adoption period 2017-2019, compared to the period preceding the implementation of the EU directive related to mandatory disclosure of non-financial information, 2015-2016. Thus, firms characterised by a higher transparency in terms of sustainability reporting are less inclined to engage in earnings management practices. This research complements the literature in the field of sustainability reporting and earnings management, providing empirical evidence on the significance and impact of publishing non-financial information.

scholarly journals Vs sustainable development: scenarios for the future

2020 ◽  
Vol 242 ◽  
pp. 242 ◽  
Author(s):  
Vera YURAK ◽  
Alexey DUSHIN ◽  
Lyudmila MOCHALOVA
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Management Practices ◽  
Environmental Issues ◽  
Nature Management ◽  
Resource Potential ◽  
The Sustainable Development ◽  
Development Scenarios ◽  
Development Goals ◽  
Value Of Nature

Issues of sustainable development began to concern mankind starting from the 20th century, when mass industrialization and the depletion of natural resource potential contributed to the formulation of environmental issues at one of the leading places in scientific discourse. However, what if the goals of sustainable development would not be achieved to 2030? What other way we can identify for humanity to survive? So, the study is about the problems of studying the understanding of the term “sustainable development”, considering the evolution of the formation of the concept of sustainable development and analyzing the modern goals of sustainable development for attainability. From an analysis of domestic and foreign experience, possible scenarios of the development of mankind are identified (such as 1. Creating an environmental framework, 2. Implementation of sustainable nature management practices in the conditions of natural and man-made objects, 3. Implementation of “geoengineering projects”, 4. Construction of autonomous ecosystems, 5. Space exploration in search of a new planet for life, provided that the goals of sustainable development would not be achieved. It has been established that today probability of achieving all the sustainable development goals by 2030 is too small, and the indicated scenarios require, firstly, the development of science and technology, and secondly, a competent assessment of the value of nature and solving the issue of specifying property rights for natural goods.

Sign in / Sign up

Export Citation Format

Share Document