scholarly journals Determinants of Corporate Anti-Corruption Disclosure: The Case of the Emerging Economics

2021 ◽  
Vol 13 (6) ◽  
pp. 3462
Author(s):  
Maider Aldaz Odriozola ◽  
Igor Álvarez Etxeberria

Corruption is a key factor that affects countries’ development, with emerging countries being a geographical area in which it tends to generate greater negative effects. However, few empirical studies analyze corruption from the point of view of disclosure by companies in this relevant geographical area. Based on a regression analysis using data from the 96 large companies from 15 emerging countries included in the 2016 International Transparency Report, this paper seeks to understand what determinants affect such disclosure. In that context, this paper provides empirical evidence to understand the factors that influence reporting on anti-corruption mechanisms in an area of high economic importance that has been little studied to date, pointing to the positive effect of press freedom in a country where the company is located and with the industry being the unique control variable that strengthens this relationship.

2021 ◽  
Vol 13 (19) ◽  
pp. 10767
Author(s):  
Soojin Lee ◽  
Jinhee Kim ◽  
Gukdo Byun

Researchers have conducted many empirical studies on the positive effects of ethical leadership. However, they have paid little attention to the antecedents of ethical leadership. This study sought to fill this gap by examining the negative effects of leaders’ perceptions of organizational politics on ethical leadership and the job performance of employees. Accordingly, this study investigated the relationships among them using data collected from 220 dyads of leaders and followers in major companies in South Korea. The results showed that leaders’ perceptions of organizational politics negatively affected their ethical leadership, which, in turn, had an adverse impact on the task performance and organizational citizenship behavior of employees. This paper also provides the theoretical and applied implications of the findings as well as future research directions.


Author(s):  
Dávid Losonci

A lean termelési rendszer munkásokra gyakorolt hatásaival foglalkozó irodalomban nincsen egyetértés annak megítélésében, hogy a hatásokban a negatív vagy pozitív hatások dominálnak-e. A szerző tanulmánya ehhez a vitához a pszichológiai, egészségügyi, munkahelyi jellemzőkre és a dolgozói elégedettségre vonatkozó eredmények áttekintésével kapcsolódik. A munkások elégedettségének vizsgálata arra utal, hogy a lean termelési rendszer egyszerre növeli és csökkenti is az elégedettséget, így az összességében nem változik más termelési rendszerekhez képest. A lean termelés kritikusai azt hangsúlyozzák, hogy a többi tényező negatívan hat a munkásokra. Megállapításaik megalapozottsága a nagyon kevés empirikus munka miatt megkérdőjelezhető. Ugyanakkor a tevékenységmenedzsment kutatói érdemben nem tudják cáfolni a stressz, a sérülések és betegségek kockázatának növekedését és a munka intenzívebbé válását. A negatív hatások és a várt pozitív hatások hiányának kiemelése felveti, hogy a munkavállalók bevonásán alapuló lean termelési rendszer nehezen ültethető át a gyakorlatba, illetve hogy a lean termelés intenzifikáción alapuló modellje is elterjedt. _____________ This literature review contributes to the debate related to the effects of lean production on workers. The study reviews different dimensions of the debate and focuses on issues like worker’s satisfaction, psychological effects, health and safety aspects, and workplace characteristics. Findings of researches reviewed in this paper cannot confirm that from workers’ point of view lean production is better than other production initiatives. Lean production enhances and decreases worker’s satisfaction at the same time, altogether, the satisfaction of workers does not change significantly compared to other systems. The negative impact of the other factors (psychological etc.) on workers is usually emphasized in the critique of lean production. Although, the limited number of (empirical) studies doubts these critical voices. However, Operations Management can not reject negative effects like increasing level of stress, increased risks of health and safety problems or intensification of work. The emphasis of the negative effects and the lack of positive effects can refer to the difficult employment of lean involvement system, or simply reflect that the model of lean intensification system is widely spread.


2020 ◽  
Vol 15 (3) ◽  
pp. 29-43
Author(s):  
Teguh Supangkat ◽  
Eleonora Sofilda ◽  
Muhammad Zilal Hamzah ◽  
Ari Mulianta Ginting

Financial conglomerates and bank competition play a significant role in developing efficiency levels and increased risk exposure. This study aims to formulate a conceptual model of the policy’s impact of financial conglomerates and bank competition on bank efficiency and stability risk. This research is conducted using data samples from 90 commercial banks in Indonesia from 2010 to 2017. The empirical analysis is carried out using the dynamic data panel or Generalized Method of Moments (GMM). The study results show that policies of financial conglomerates and competition have a positive effect on banking efficiency. These results support previous empirical studies, where financial conglomeration, in general, can improve banking efficiency. Furthermore, it is found that the interaction between financial conglomerates and competition has a positive effect on banking stability. The implication of this research shows that the potential risks that cause distortion become irrelevant when the banking structure is more competitive. Furthermore, this study recommends the need to build the ideal financial conglomerate institutional structure to strengthen and encourage the role of more competitive banks.


2015 ◽  
Vol 10 (2) ◽  
pp. 244-276 ◽  
Author(s):  
P. Wesley Routon ◽  
Jay K. Walker

Using data from a longitudinal survey of college students from over 400 institutions, we examine the impacts of occupational internship programs and voluntary academic leave on returning academic achievement, post-college ambitions, and general facets of the college experience. Previous literature on college internships has focused on labor market effects and the literature on academic leave has emphasized its causes. Much less has been done to analyze effects of these occurrences on collegiate outcomes. College internships are found to have a positive effect on grades, increase desires to work full-time or attend graduate school immediately following graduation, and slightly increase ambitions to have administrative responsibilities and be financially well off. Voluntary academic leave is found to have only negative effects on collegiate outcomes, including study habits and academic achievement upon return. Implied policy implications are that colleges and universities should champion internship programs but discourage college tenure interruption for other reasons.


2021 ◽  
Vol 11 (3) ◽  
pp. 255-262
Author(s):  
Rebecca Sandstø ◽  
Cornelia Reme-Ness

Abstract The creation of Agile frameworks signified the development of practices specifically aimed at delivering projects - in an unpredictable world - on time, within budget and to the required quality. The purpose of this study is to present the potential effects of common Agile practices on conditions for project success. Two literature reviews are conducted. The first literature review identifies commonly reported Agile practices, while the second literature review focuses on these Agile practices’ reported effects. The two literature reviews identify twelve commonly reported Agile practices and their reported effects on six conditions for project success. Some Agile practices are shown to be more common than others. An abundance of identified terms used for Agile practices complicates the review of the existing empirical studies and the establishment of a common research agenda. Furthermore, the research shows that most of the examined Agile practices have both positive and negative effects on the conditions for project success. Only a few of the commonly reported Agile practices are shown to have a solely positive effect. The study identifies variations in the amount of available research on the effects of the various Agile practices. For research, this study identifies Agile practices and effects that need further attention. For practice, this study shows that Agile practices should be implemented with the desired effects, and the organizational and contextual conditions, in mind.


1980 ◽  
Vol 13 (2) ◽  
pp. 325-345 ◽  
Author(s):  
Alain Albert

Using data based on Quebec municipalities with more than 20,000 inhabitants, this article tests the hypothesis that the conjunction of economic conditions and labour unrest contributed significantly to the defeat of the Liberal party in the 1976 Quebec election. This hypothesis, suggested by the results of the election polls, follows from the conceptual framework furnished by political economy models. These models and the controversies they have given rise to are discussed first from a theoretical perspective. This discussion is followed by a brief review of empirical studies which could shed light on these controversies. Much of the theoretical discussion and most of the empirical results suggest that economic conditions generally have a significant influence on election results.In the second part of the article, after a methodological discussion, we present the results of empirical tests conducted to examine our hypothesis about the influence of economic conditions on the November 1976 general election in Quebec. These results show that increased “fiscal pressure” between 1975 and 1976, union unrest, and the unemployment rate in 1976 had significant negative effects on the Liberal vote.We conclude by raising questions about the effect economic factors could have on the results of the referendum on sovereignty-association.


2019 ◽  
pp. 55-69 ◽  
Author(s):  
Sergey M. Drobyshevskiy ◽  
Natalia V. Makeeva ◽  
Elena V. Sinelnikova-Muryleva ◽  
Pavel V. Trunin

This paper is devoted to the estimation of welfare costs of inflation, taking into account the peculiarities of the Russian economy. Theoretical approaches that are used in the literature to analyze the costs of inflation are discussed in the paper. It also provides an overview of the empirical studies of this topic. Research found in academic literature shows that the results of quantitative estimates are extremely sensitive to the choice of the functional form of the money demand equation, as well as to assumptions that are made to simplify the analysis, some of which do not fit Russian data. As a result, we have modified the standard approaches to estimating welfare costs of inflation, taking into account the monetization growth in Russia, and provide quantitative estimates of the magnitude of welfare costs of inflation. The results indicate a significant gain for economic agents in terms of real GDP with a decrease in inflation, which is regarded as a positive effect from the inflation targeting policy.


2019 ◽  
Vol 14 (2) ◽  
pp. 119
Author(s):  
Riza Syahputera ◽  
Martha Rianty

AbstractThis study aims to determine the effect of the role of the Chairperson and Cooperative Manager in the preparation and application of Financial Statements based on SAK ETAP in cooperatives in the city of Palembang. This research is a quantitative study using data obtained from questionnaires and measured using a Likert scale. The sampling technique used is purposive sampling. The sample used in this study was the Chairperson of the cooperative and the manager of the cooperative in the city of Palembang. The cooperatives studied were 203 cooperatives. The data analysis technique used is multiple linear regression test. The results showed that the role of cooperative leaders and managers had a significant positive effect on the preparation and application of SAK ETAP-based financial statements.Keywords : chairman, manager, SAK ETAP, cooperative


2020 ◽  
Vol 8 (1) ◽  
pp. 103-122
Author(s):  
Ewa Kaczan-Winiarska

The Austrian government is extremely sceptical about the accession negotiations which are conducted by the European Commission on behalf of the European Union with Turkey and calls for the negotiation process to end. Serious reservations of Vienna have been raised by the current political situation in Turkey under the rule of President Recep Tayyip Erdogan, as well as by the standards of democracy in Turkey, which differ greatly from European standards. Serious deficiencies in rule of law, freedom of speech and independence of the judiciary, confirmed in the latest European Commission report on Turkey, do not justify, from Vienna’s point of view, the continuation of talks with Ankara on EU membership. In fact, Austria’s scepticism about the European perspective for Turkey has a longer tradition. This was marked previously in 2005 when the accession negotiations began. Until now, Austria’s position has not had enough clout within the European arena. Pragmatic cooperation with Turkey as a strategic partner of the EU, both in the context of the migration crisis and security policy, proved to be a key factor. The question is whether Austria, which took over the EU presidency from 1.7.2018, will be able to more strongly accentuate its reservations about Turkey and even build an alliance of Member States strong enough to block Turkey’s accession process.


2002 ◽  
Vol 77 (4) ◽  
pp. 703-729 ◽  
Author(s):  
Shannon W. Anderson ◽  
William N. Lanen

Electronic data interchange (EDI) is an information technology that standardizes the exchange of information between transacting parties. Using data from a major U.S. office furniture manufacturer that adopted EDI primarily to improve the efficiency of accounting transactions, we evaluate whether EDI reduces order-processing time (the time from sales order receipt to sales order scheduling) and whether this improvement is greater for more complex orders. Our measure of complexity reflects both the mix of different products the dealer orders as well as features and options the dealer selects for each product in the order. We find that EDI is associated with faster order processing, independent of complexity, and that EDI mitigates most of the negative effects of complexity on processing time. We also find that dealers learn to submit error-free orders to the manufacturer, and that previous errors provide feedback that helps dealers submit more accurate orders. However, we find only mixed evidence that order complexity impedes learning.


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