Template-Type: ReDIF-Article 1.0
Author-Name: Halil Zaim
Author-X-Name-First: Halil
Author-X-Name-Last: Zaim
Author-Name: Lily Wisker
Author-X-Name-First: Lily
Author-X-Name-Last: Wisker
Author-Name: Atif Acikgoz
Author-X-Name-First: Atif
Author-X-Name-Last: Acikgoz
Title: Modelling managers' and subordinates' ethical behaviour on performance
Abstract:
The purpose of our study is to ascertain whether organisational team ethical standards (which eventually impact the organisational performance) are impacted by the managers' and subordinates' ethical behaviour separately. A field study was conducted based on data collected from managers and employees working in companies located in Istanbul. A structural equation modelling (SEM) analysis was performed to test our hypotheses. The study results show a strong relationship between managers' and subordinates' ethical behaviours and firm performance. Our study also found the reversed effects where employees' ethical behaviour influences organisational team ethical standards. Finally the results show that organisational team ethical standards partially mediate the relationship between managers' individual's ethical behaviours and firm performance.
Journal: Int. J. of Business Governance and Ethics
Pages: 129-152
Issue: 2
Volume: 15
Year: 2021
Keywords: business ethics; firm performance; manager's ethical behaviour; subordinates' ethical behaviour; organisational team ethical standards.
File-URL: http://www.inderscience.com/link.php?id=113939
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Handle: RePEc:ids:ijbget:v:15:y:2021:i:2:p:129-152

Template-Type: ReDIF-Article 1.0
Author-Name: Qazi Awais Amin
Author-X-Name-First: Qazi Awais
Author-X-Name-Last: Amin
Author-Name: Stuart Sean Farquhar
Author-X-Name-First: Stuart Sean
Author-X-Name-Last: Farquhar
Title: The relationship between corporate governance and firm financial performance: an empirical investigation of an emerging market
Abstract:
We investigate whether the distinct nature of multinational firms (MNC) differently influence the governance-performance relationship compared to the local firms in Pakistan. We used a dynamic system GMM estimator that produces consistent and efficient estimation after controlling for dynamic endogeneity and simultaneity. Our results demonstrate that corporate governance (CG) has a significant positive impact on firm financial performance whilst CG practice of MNC firms is more effective than local firms in Pakistan. We observed two distinct financing behaviours, i.e., 'pro-active investment behaviour' of MNC firms and 'conservative investment behaviour' of local firms. We conclude that a well-established corporate culture, significant financial worth and firms' higher growth rate are key determinants of better CG practice.
Journal: Int. J. of Business Governance and Ethics
Pages: 215-232
Issue: 2
Volume: 15
Year: 2021
Keywords: corporate governance; firm performance; endogeneity; system GMM.
File-URL: http://www.inderscience.com/link.php?id=113940
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Handle: RePEc:ids:ijbget:v:15:y:2021:i:2:p:215-232

Template-Type: ReDIF-Article 1.0
Author-Name: Albert Puni
Author-X-Name-First: Albert
Author-X-Name-Last: Puni
Author-Name: Ibrahim Mohammed
Author-X-Name-First: Ibrahim
Author-X-Name-Last: Mohammed
Author-Name: John Bosco Damnyang
Author-X-Name-First: John Bosco
Author-X-Name-Last: Damnyang
Title: The moderating effect of personal values on the relationship between ethical leadership and whistleblowing intentions
Abstract:
This study aimed to investigate the relationship between ethical leadership and whistleblowing intentions by examining employees' personal values as a potential moderating variable on this relationship. Using explanatory and cross-sectional survey design, the study found a significant positive association between ethical leadership and whistleblowing intention. This positive association was found to be stronger when subordinates have a higher rather than lower level of personal values, confirming the usefulness of personal values as a new moderating variable which explains the mechanism or process by which ethical leadership can have a strong or weak influence on whistleblowing intention, especially in a power-distant cultural environment.
Journal: Int. J. of Business Governance and Ethics
Pages: 169-189
Issue: 2
Volume: 15
Year: 2021
Keywords: unethical behaviour; speaking-up; moderated relationship; insurance industry; Ghana.
File-URL: http://www.inderscience.com/link.php?id=113941
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Handle: RePEc:ids:ijbget:v:15:y:2021:i:2:p:169-189

Template-Type: ReDIF-Article 1.0
Author-Name: Ibrahim Khalifa Elmghaamez
Author-X-Name-First: Ibrahim Khalifa
Author-X-Name-Last: Elmghaamez
Author-Name: Eritobi Akintoye
Author-X-Name-First: Eritobi
Author-X-Name-Last: Akintoye
Title: Internal corporate governance mechanisms and financial performance: evidence from the UK's top FTSE 100 listed companies
Abstract:
This paper examines the relationship between internal corporate governance mechanisms and the financial performance of the UK's top FTSE 100 firms listed on the London Stock Exchange. By using a sample of 59 firms from the top FTSE 100 firms over the period from 2013 to 2018, our findings demonstrated that the lower number of board size and independent directors on the board, the better financial performance of the UK's top FTSE 100 listed firms. However, our study revealed that better financial performance is positively correlated with greater proportion of women on boards. Additionally, we found that board meeting is insignificantly associated with the financial performance of listed firms. This study has important implications for policy makers in the UK to have more women on boards and to decrease board size and the number of independent directors to the optimal size, since there is no one size fits all firms.
Journal: Int. J. of Business Governance and Ethics
Pages: 190-214
Issue: 2
Volume: 15
Year: 2021
Keywords: corporate governance mechanisms; financial performance; board size; board meeting; board independence; women on boards; UK.
File-URL: http://www.inderscience.com/link.php?id=113942
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Handle: RePEc:ids:ijbget:v:15:y:2021:i:2:p:190-214

Template-Type: ReDIF-Article 1.0
Author-Name: Christopher J. Cowton
Author-X-Name-First: Christopher J.
Author-X-Name-Last: Cowton
Author-Name: Leire San-Jose
Author-X-Name-First: Leire
Author-X-Name-Last: San-Jose
Title: Settling debts in the supply chain: do prompt payment codes make a difference? A UK study
Abstract:
Trade credit has only recently been taken seriously by business ethicists, despite the common practice of slow payment of suppliers. In response, the UK has introduced a series of voluntary 'payment codes'. However, at the time to which our data relate, relatively few FTSE 100 companies had signed up. Furthermore, although signatories paid more quickly, the difference was not statistically significant. These two findings might appear to suggest that payment codes are ineffective. However, some companies claimed to be following a code which was defunct. Their payment speed was indistinguishable from non-signatories, but those that had signed the extant code paid significantly more quickly. Our findings not only suggest that a payment code might be effective but also show a result relevant to codes of ethics more generally - that there might be signs that a company is not taking a code seriously, which we identify with the notion of hypocrisy.
Journal: Int. J. of Business Governance and Ethics
Pages: 153-168
Issue: 2
Volume: 15
Year: 2021
Keywords: codes of ethics; late payment; payment codes; prompt payment; supply chains; trade credit; trade creditors.
File-URL: http://www.inderscience.com/link.php?id=113945
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Handle: RePEc:ids:ijbget:v:15:y:2021:i:2:p:153-168

Template-Type: ReDIF-Article 1.0
Author-Name: Hussam Al Halbusi
Author-X-Name-First: Hussam Al
Author-X-Name-Last: Halbusi
Author-Name: Mohd Nazari Ismail
Author-X-Name-First: Mohd Nazari
Author-X-Name-Last: Ismail
Author-Name: Safiah Binti Omar
Author-X-Name-First: Safiah Binti
Author-X-Name-Last: Omar
Title: Ethical leadership and employee ethical behaviour: exploring dual-mediation paths of ethical climate and organisational justice: empirical study on Iraqi organisations
Abstract:
Due to ethical lapses of leaders, interest in ethical leadership has grown, raising important questions about the responsibility of leaders in ensuring moral and ethical conduct. Research conducted on ethical leadership failed to investigate the active role that the characteristics of ethical climate and organisational justice have an increasing or decreasing influence on the ethical leadership in the organisation's outcomes of employees' ethical behaviour. Thus, this study examined the dual-mediations of work ethical climate and organisational justice on the relation of ethical leadership and ethical behaviour of employees. A total of 620 full-time employees from five Iraqi provinces working at 33 Iraqi organisations in the field of manufacturing, retailing, medical, insurance, information technology, legal, finance, and telecommunication responded to the questionnaire survey. Structural equation modelling (SEM) was used to test the model and data analysis was carried out using structural equation modelling-partial least square (SEM-PLS). The results revealed that there is a significant relationship between ethical leadership behaviour and the ethical behaviour of employees. Primarily, the study also found that ethical climate and organisational justice play a very significant mediating role between ethical leadership and employees' ethical behaviour.
Journal: Int. J. of Business Governance and Ethics
Pages: 303-325
Issue: 3
Volume: 15
Year: 2021
Keywords: ethical leadership; ethical climate; organisational justice; employees' ethical behaviour.
File-URL: http://www.inderscience.com/link.php?id=116510
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Handle: RePEc:ids:ijbget:v:15:y:2021:i:3:p:303-325

Template-Type: ReDIF-Article 1.0
Author-Name: Mercy Mpinganjira
Author-X-Name-First: Mercy
Author-X-Name-Last: Mpinganjira
Author-Name: Mornay Roberts-Lombard
Author-X-Name-First: Mornay
Author-X-Name-Last: Roberts-Lombard
Author-Name: Göran Svensson
Author-X-Name-First: Göran
Author-X-Name-Last: Svensson
Title: Virtue ethics in buyer-supplier relationships: a South African study
Abstract:
The purpose of this study is to test a measurement model of an organisational virtuousness construct in buyer-supplier relationships. In a nationwide survey, quantitative data was gathered from 250 large companies in South Africa. The data was analysed using structural equation modelling. The findings provide some support for the proposed measurement model. The research model indicates satisfactory goodness-of-fit measures for the model and satisfactory levels of construct reliability. The study provides a framework of constructs important for building and/or evaluating virtuous organisations in the context of business-to-business buyer-supplier relationships. This study contributes to theory on ethics and relationship marketing by presenting the first empirically tested measurement model of the organisational virtuousness construct in Africa.
Journal: Int. J. of Business Governance and Ethics
Pages: 285-302
Issue: 3
Volume: 15
Year: 2021
Keywords: business-to-business relationship; ethics; organisational virtuousness; relationship marketing; South Africa.
File-URL: http://www.inderscience.com/link.php?id=116528
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Handle: RePEc:ids:ijbget:v:15:y:2021:i:3:p:285-302

Template-Type: ReDIF-Article 1.0
Author-Name: Abdulsalam Alquhaif
Author-X-Name-First: Abdulsalam
Author-X-Name-Last: Alquhaif
Author-Name: Bakr Al-Gamrh
Author-X-Name-First: Bakr
Author-X-Name-Last: Al-Gamrh
Author-Name: Rohaida Abdul Latif
Author-X-Name-First: Rohaida Abdul
Author-X-Name-Last: Latif
Author-Name: Sitraselvi Chandren
Author-X-Name-First: Sitraselvi
Author-X-Name-Last: Chandren
Title: Board independence tenure and real earnings management: accretive share buyback activities in Malaysia
Abstract:
This study examines the impact of tenure in independent directors and audit committees on accretive share buybacks for real earnings management. Taking a sample of 601 non-financial firms listed on Bursa Malaysia from 2010 to 2015, we use a tobit model to test our hypotheses, where real earnings management is proxied by accretive share buyback. We find a significant effect of the tenure of outside directors on accretive share buyback. Firms with long-serving independent board directors are more likely to undertake real earnings management through accretive share buyback. Evidence is also found that firms with audit committees including long-serving members are more likely to engage in share buyback to maximise reported earnings per share (EPS) for earnings management. Finally, a high percentage of independent directors on audit committees restrain managers from utilising accretive share buyback to manage reported EPS.
Journal: Int. J. of Business Governance and Ethics
Pages: 266-284
Issue: 3
Volume: 15
Year: 2021
Keywords: corporate governance; real earnings management; accretive share buyback; independent directors' tenure; audit committee; Malaysia; earnings per share; EPS; board tenure.
File-URL: http://www.inderscience.com/link.php?id=116533
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Handle: RePEc:ids:ijbget:v:15:y:2021:i:3:p:266-284

Template-Type: ReDIF-Article 1.0
Author-Name: Neha Kumar
Author-X-Name-First: Neha
Author-X-Name-Last: Kumar
Author-Name: Parul Kumar
Author-X-Name-First: Parul
Author-X-Name-Last: Kumar
Author-Name: Devesh Nigam
Author-X-Name-First: Devesh
Author-X-Name-Last: Nigam
Title: Mediation effect of reputation on the stakeholders' centric CSR and financial performance relationship
Abstract:
This paper aims to investigate the relation between stakeholder led CSR, reputation and the financial performance. The stakeholders considered in the research were employees, environment, community, customers and investors. The reputation of the company has been taken as the mediator to analyse the change in CSR and financial performance relationship. A questionnaire was designed having 30 items enumerating the seven constructs. The structured equation modelling has been used to analyse the conceptual model of the impact of CSR on reputation and then on financial performance. The results concluded that all the stakeholders were significant in influencing the CSR decision making, with employees and investors being the most significant ones. It was also concluded that CSR positively impacts the reputation and reputation fully mediates the relationship between CSR and financial performance. Thus, major implication of the study is that managers can adopt the stakeholders' centric CSR activities so as generate the positive reputation which in turn would positively impact the company's sales revenue and profit.
Journal: Int. J. of Business Governance and Ethics
Pages: 397-416
Issue: 4
Volume: 15
Year: 2021
Keywords: company's act; corporate social responsibility; CSR; employees; women director; structured equation modelling; investors.
File-URL: http://www.inderscience.com/link.php?id=118581
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Handle: RePEc:ids:ijbget:v:15:y:2021:i:4:p:397-416

Template-Type: ReDIF-Article 1.0
Author-Name: Ameni Tarchouna
Author-X-Name-First: Ameni
Author-X-Name-Last: Tarchouna
Author-Name: Bilel Jarraya
Author-X-Name-First: Bilel
Author-X-Name-Last: Jarraya
Author-Name: Abdelfettah Bouri
Author-X-Name-First: Abdelfettah
Author-X-Name-Last: Bouri
Title: Non-performing loans and bank corporate governance: conceptual framework and literature review
Abstract:
This paper aims to accurately distinguish non-performing loans (NPLs) notion from some related concepts and provides the theoretical background and empirical literature review of these loans. This displays bank efficiency studies which consider bad loans and reports previous researches on NPLs determinants. Banks' efficiency studies have empirically proven the direct effect of bad loans on banks' production process. Researches on NPLs factors have shown that these loans are affected by both macroeconomic and bank-specific determinants. Moreover, loan quality can be influenced by bank corporate governance (CG). But, this remains implicitly studied though the apparent failures and weaknesses in CG. Thus, we cite the few studies which examine the influence of CG on bank loan quality. To do so, we state the CG theories and discuss the special features distinguishing banks from non-financial institutions. This review represents an historical record for researchers who aim to examine NPLs topic in the future.
Journal: Int. J. of Business Governance and Ethics
Pages: 233-265
Issue: 3
Volume: 15
Year: 2021
Keywords: non-performing loans; bank efficiency; corporate governance; global financial crisis.
File-URL: http://www.inderscience.com/link.php?id=116534
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Handle: RePEc:ids:ijbget:v:15:y:2021:i:3:p:233-265

Template-Type: ReDIF-Article 1.0
Author-Name: Lyubov Berweger
Author-X-Name-First: Lyubov
Author-X-Name-Last: Berweger
Author-Name: Dieu Hack-Polay
Author-X-Name-First: Dieu
Author-X-Name-Last: Hack-Polay
Author-Name: Mahfuzur Rahman
Author-X-Name-First: Mahfuzur
Author-X-Name-Last: Rahman
Title: Can new corruption legislation drive guanxi out of business? - Western and Chinese multinational managers' perceptions
Abstract:
The study examined executives' attitude to and perception of guanxi and the ethical ramifications of guanxi practices in relation to Western values and ethics. The research involved semi-structured interviews with 12 high level Western and Chinese multinational executives. A contribution of the paper is to highlight that, though it challenges some deeply rooted Western stances on ethical values, guanxi remains a necessary passport to access Chinese business. The executives believe that the tenacity of guanxi is associated with the ongoing strength of Chinese culture and economy. Thus, while some Western executives may feel uneasy about guanxi in modern business, their Chinese counterparts do not perceive guanxi as contravening ethics. The managerial implications for organisations centre on the need to assess guanxi as social capital. The research contributes to fill empirical gaps related to using guanxi as social capital to enhance international business.
Journal: Int. J. of Business Governance and Ethics
Pages: 376-396
Issue: 4
Volume: 15
Year: 2021
Keywords: guanxi; HRM; business negotiation; ethics; Chinese market; social capital.
File-URL: http://www.inderscience.com/link.php?id=118584
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Handle: RePEc:ids:ijbget:v:15:y:2021:i:4:p:376-396

Template-Type: ReDIF-Article 1.0
Author-Name: Nitin Zaware
Author-X-Name-First: Nitin
Author-X-Name-Last: Zaware
Author-Name: Avinash Pawar
Author-X-Name-First: Avinash
Author-X-Name-Last: Pawar
Author-Name: Sarika Zaware
Author-X-Name-First: Sarika
Author-X-Name-Last: Zaware
Author-Name: Radha Louis
Author-X-Name-First: Radha
Author-X-Name-Last: Louis
Title: Investigating the mediating role of advertisement morality for organisational values and ethics towards television advertisements: the path analysis modelling method
Abstract:
Today, even in the digital era, television advertisements are becoming more intensive and play a crucial role in the sale of products and services. Advertisement is the process of communicating the influencing message to potential customers. This paper analyses the mediating role of advertisement morality with the variables of organisational values, socially responsible approach, customer feelings, customer commitments and customer recommendations in the Indian business environment. The primary data was composed utilising a structured questionnaire from samples of 445 respondents and deliberated the analysis with the framework of the study, assessment of normality, path analysis and mediation analysis for the study. The outcome of this paper signifies the association of importance of advertisement morality, ethical advertising and customer intentions as well as advertisement morality and gender. This study can help the organisations to design the policies, good internal codes and strategies of advertisements for the success of the business.
Journal: Int. J. of Business Governance and Ethics
Pages: 459-476
Issue: 4
Volume: 15
Year: 2021
Keywords: ethics in advertisement; advertisement morality; television advertisement; media communication management; brand commitment; socially responsible consumer; organisational values; moral consumerism; Indian advertisements; customer feelings; customer commitment; customer recommendations.
File-URL: http://www.inderscience.com/link.php?id=118585
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Handle: RePEc:ids:ijbget:v:15:y:2021:i:4:p:459-476

Template-Type: ReDIF-Article 1.0
Author-Name: Helen LaVan
Author-X-Name-First: Helen
Author-X-Name-Last: LaVan
Author-Name: Lori S. Cook
Author-X-Name-First: Lori S.
Author-X-Name-Last: Cook
Author-Name: Ivana Zilic
Author-X-Name-First: Ivana
Author-X-Name-Last: Zilic
Title: An analysis of the ethical frameworks and financial outcomes of corporate social responsibility and business press reporting of US pharmaceutical companies
Abstract:
We use content analysis to discern ethical patterns of communication differences between the business press and corporate social responsibility (CSR) reports in the US pharmaceutical sector. The methodology is based on content analysis of documents in the public domain, rather than based on surveys or interviews of other empirical work, allowing for replication and transparency. The qualitative and statistical analysis of our data indicates that there are statistically significant differences between how CSR is communicated in the business press and in the CSR documents themselves. However, there was not a statistical relationship between having a formal CSR report and financial outcome as measured by return on assets. The results indicate that individuals and organisations charged with communicating the organisations' activities should be cognisant of where there are differences and should develop communication processes to assure the company is disseminating the correct message in the reporting of their CSR activities.
Journal: Int. J. of Business Governance and Ethics
Pages: 326-355
Issue: 3
Volume: 15
Year: 2021
Keywords: corporate social responsibility; CSR; business ethics; teleological ethics; deontological ethics; ethics of care; the USA; pharmaceutical; business press; big data.
File-URL: http://www.inderscience.com/link.php?id=116544
File-Format: text/html
File-Restriction: Open Access
Handle: RePEc:ids:ijbget:v:15:y:2021:i:3:p:326-355

Template-Type: ReDIF-Article 1.0
Author-Name: Hussain Muhammad
Author-X-Name-First: Hussain
Author-X-Name-Last: Muhammad
Author-Name: Stefania Migliori
Author-X-Name-First: Stefania
Author-X-Name-Last: Migliori
Author-Name: Sana Mohsni
Author-X-Name-First: Sana
Author-X-Name-Last: Mohsni
Title: Capital structure and firm performance: the role of corporate governance
Abstract:
The purpose of this paper is to examine whether corporate governance has a mediating or moderating effect on the relationship between capital structure and firm performance. This study employs a quantitative method with a sample of 224 Italian non-financial listed firms from 2013-2017. Collected data were analysed using <i>OLS</i> and <i>GMM</i> estimations to test the research hypotheses and to assess the mediating and/or moderating effect of corporate governance. Based on an integrated theoretical framework that draws insights from agency theory, pecking order theory, and trade-off theory, our results are threefold. First, we find that capital structure has a negative and significant impact on firm performance. Second, we show a significant association between corporate governance mechanisms and firm performance. Specifically, we find that board size has a negative effect on firm performance, while board independence and managerial ownership has a positive effect on firm performance. Finally, our results indicate that corporate governance mechanisms do not mediate, but instead moderate the association between capital structure and firm performance. This study further suggests some important policy implications for both theory and practice.
Journal: Int. J. of Business Governance and Ethics
Pages: 436-458
Issue: 4
Volume: 15
Year: 2021
Keywords: capital structure; debt ratio; corporate governance mechanisms; board size; board independence; managerial ownership; firm performance; return on assets; Tobin's Q; mediation and moderation; Italian non-financial firms.
File-URL: http://www.inderscience.com/link.php?id=118595
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Handle: RePEc:ids:ijbget:v:15:y:2021:i:4:p:436-458

Template-Type: ReDIF-Article 1.0
Author-Name: Jane Williams
Author-X-Name-First: Jane
Author-X-Name-Last: Williams
Author-Name: Chris Gill
Author-X-Name-First: Chris
Author-X-Name-Last: Gill
Author-Name: Gavin McBurnie
Author-X-Name-First: Gavin
Author-X-Name-Last: McBurnie
Title: 'It's the most ethical job I have ever had': complaint handling and fair decision making in the financial industry
Abstract:
This exploratory study focuses on complaint handling in the financial industry to explore how complaint handling professionals interpret the requirement to treat customers fairly. Drawing on a small qualitative case study undertaken with a major UK financial institution, it is a novel attempt to integrate the literatures on ethical and fair decision making and apply them to the practice of complaint handling. Our contribution is to highlight: 1) the impact that institutional structures and processes play on the day to day practice of fair decision making; 2) how constructions of fairness vary between complaint handlers with some adopting an explicit ethical and moral focus; 3) the active role group support and dialogue plays in supporting individual complaint handler's fair decision making. Several practical implications arise from this in relation to how organisations can support fair decision making.
Journal: Int. J. of Business Governance and Ethics
Pages: 357-375
Issue: 4
Volume: 15
Year: 2021
Keywords: fairness; fair decision making; ethical decision making; complaint handling; financial industry.
File-URL: http://www.inderscience.com/link.php?id=118602
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Handle: RePEc:ids:ijbget:v:15:y:2021:i:4:p:357-375

Template-Type: ReDIF-Article 1.0
Author-Name: Kyung Hoon Yang
Author-X-Name-First: Kyung Hoon
Author-X-Name-Last: Yang
Author-Name: Young-Chan Lee
Author-X-Name-First: Young-Chan
Author-X-Name-Last: Lee
Author-Name: Sung Hyun Kim
Author-X-Name-First: Sung Hyun
Author-X-Name-Last: Kim
Author-Name: David Annino
Author-X-Name-First: David
Author-X-Name-Last: Annino
Title: An analysis of strategic and economic values of business ethics
Abstract:
Information technology ethics, information technology security, online user participation, and knowledge sharing in organisations have been recognised as substantial issues in the management information systems arena. However, for the most part, these topics have been researched separately. The objective of this study is to show the correlation between these topics. The authors found that the perception of information ethics is recognised differently from other ethics, such as sexual discrimination, racial discrimination, price discrimination, bribery, harmful products, telecommunication, pollution issues, and intellectual property protection issues. Furthermore, the authors showed that subjects such as security, knowledge absorption, knowledge transfer, and online user participation are related to one another. This means that a group that holds a different disposition from another group regarding one particular topic will also show a different disposition regarding another particular topic. For this research, the authors used the protection motivation theory, built a model that shows the relationship among several ethical issues and knowledge sharing, security and the participation in the virtual community, then verified it with a survey of 497 samples. We expect these findings will be helpful for future researchers and practitioners.
Journal: Int. J. of Business Governance and Ethics
Pages: 417-435
Issue: 4
Volume: 15
Year: 2021
Keywords: ethics; knowledge sharing; security; protection motivation theory; PMT.
File-URL: http://www.inderscience.com/link.php?id=118616
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Handle: RePEc:ids:ijbget:v:15:y:2021:i:4:p:417-435

Template-Type: ReDIF-Article 1.0
Author-Name: Julienne Brabet
Author-X-Name-First: Julienne
Author-X-Name-Last: Brabet
Author-Name: Mustafa F. Özbilgin
Author-X-Name-First: Mustafa F.
Author-X-Name-Last: Özbilgin
Author-Name: Sibel Yamak
Author-X-Name-First: Sibel
Author-X-Name-Last: Yamak
Title: Changing the rules of the game in academic publishing: three scenarios in the field of management research
Abstract:
The field of academic publishing is under multiple pressures to transform as it suffers from crises of confidence partly due to the mass marketisation, deterioration of relevance and decline of collaborative scientific ethos that it has experienced. The paper offers a provocation based on a multilevel analysis of the present academic (business) model of knowledge production and dissemination, and its consequences. It then presents three alternative futuristic scenarios. The first one is based on a fully commercialised approach to publishing. The second scenario promotes an open science approach and the third one explores a complete overhaul of our current approach to management research. The paper has implications for governance of the field of publishing in management research into the future and aims to alert the actors in the sector to the vices of the mass marketisation of academic publishing.
Journal: Int. J. of Business Governance and Ethics
Pages: 477-495
Issue: 4
Volume: 15
Year: 2021
Keywords: academic publishing; commercial academic publishers; open science; management education and research; illusio; Bourdieu; academic game; relevance; societal impact.
File-URL: http://www.inderscience.com/link.php?id=118628
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Handle: RePEc:ids:ijbget:v:15:y:2021:i:4:p:477-495

Template-Type: ReDIF-Article 1.0
Author-Name: Burcu Gurol
Author-X-Name-First: Burcu
Author-X-Name-Last: Gurol
Author-Name: Valentina Lagasio
Author-X-Name-First: Valentina
Author-X-Name-Last: Lagasio
Title: Corporate governance and market performance of European banks: analysing differences and similarities between one-tier and two-tier models
Abstract:
Due to the relevant role of banks in economies, the subject of corporate governance of banks is attracting growing attention by researchers worldwide. They generally focus on the relationships between board structure and bank performance and risk level. Unfortunately, the results of the studies are somehow contradictory. Thus, this is calling for further investigation on this topic. We have tested the effects of several corporate governance variables (board size, women size, average age and board duration) on bank performance of 46 European banks with one-tier and two-tier corporate governance models. The results show differences and similarities within the two subgroups of banks (i.e., relating to board size, independence and number of female directors). Findings are presented and commented for inspiring policy makers and regulators as well as for driving the management strategy to foster profitability.
Journal: Int. J. of Business Governance and Ethics
Pages: 21-37
Issue: 1
Volume: 15
Year: 2021
Keywords: corporate governance; bank performance; board structure; gender; Europe.
File-URL: http://www.inderscience.com/link.php?id=112330
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Handle: RePEc:ids:ijbget:v:15:y:2021:i:1:p:21-37

Template-Type: ReDIF-Article 1.0
Author-Name: Ahmad Fahmi Sheikh Hassan
Author-X-Name-First: Ahmad Fahmi Sheikh
Author-X-Name-Last: Hassan
Author-Name: Yusuf Karbhari
Author-X-Name-First: Yusuf
Author-X-Name-Last: Karbhari
Author-Name: Habib Ahmed
Author-X-Name-First: Habib
Author-X-Name-Last: Ahmed
Title: Central bank regulation, religious governance and standardisation: evidence from Malaysian Islamic banks
Abstract:
This study explores the <i>modus operandi</i> and regulatory influence of the pioneering Malaysian dual-layer governance system where, besides an Islamic bank's in-house religious board, supervision is undertaken by the country's central bank via its own Shariah Advisory Council (SAC). Data was collected by means of in-depth interviews with SAC members, central bank compliance officers, bank chairmen and members of Shariah boards, CEO's and other senior executives. We find that the procedures asserted by this over-arching governance structure contributes to standardising practice without hampering creativity when innovating new Shariah compliant financial products. Considerable bureaucracy is reported to exist due to the current approval process impeding efficient decision-making. In particular, the SAC is found to be decisive in resolving disputes from the widespread use of the 'legal reasoning' (or ijtihad) principle exercised by boards providing the much needed confidence and market discipline required by stakeholders. Finally, we highlight how this form of banking operates best when left to a country's own governance framework rather than imposing international regulation for this nascent industry.
Journal: Int. J. of Business Governance and Ethics
Pages: 61-80
Issue: 1
Volume: 15
Year: 2021
Keywords: religious boards; legal reasoning; Islamic finance; standardisation; governance; Malaysia.
File-URL: http://www.inderscience.com/link.php?id=112332
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Handle: RePEc:ids:ijbget:v:15:y:2021:i:1:p:61-80

Template-Type: ReDIF-Article 1.0
Author-Name: Rand Irshaidat
Author-X-Name-First: Rand
Author-X-Name-Last: Irshaidat
Author-Name: Harald Borgebund
Author-X-Name-First: Harald
Author-X-Name-Last: Borgebund
Title: An ethical reading of the political marketing mix through a Habermasian lens: theory of communicative action
Abstract:
Basing on Habermas' 'theory of communicative action' (TCA), the paper bestows a detailed reading to a number of ethical dimensions in the activities of the political marketing mix. TCA is a philosophical theory that seeks to establish ethical grounds for proper communication between actors, and extends the paradigm to integrate the life-world and social system to reorient the project of enlightenment. Given its emphasis on law, human rights, democracy and morality, TCA operates as an eligible ethical framework. Consequently, the paper offers a new reading to the political marketing mix, landing on a new model that embodies a number of alterations. The new construct is 'reciprocal persuasion' to the product, communication, and news-management functions. Moreover, the model inserts the life-world as a new function to the mix, which includes cultural values, rational communication, and reciprocal persuasion. Thus, the new model affirms the significance of consensus between political actors. Finally, the model eliminates the functions of fund-raising and parallel-campaign management from the mix, due to major conflicts with TCA.
Journal: Int. J. of Business Governance and Ethics
Pages: 1-20
Issue: 1
Volume: 15
Year: 2021
Keywords: theory of communicative action; TCA; political marketing mix.
File-URL: http://www.inderscience.com/link.php?id=112333
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Handle: RePEc:ids:ijbget:v:15:y:2021:i:1:p:1-20

Template-Type: ReDIF-Article 1.0
Author-Name: Reza Saleki
Author-X-Name-First: Reza
Author-X-Name-Last: Saleki
Author-Name: Farzana Quoquab
Author-X-Name-First: Farzana
Author-X-Name-Last: Quoquab
Author-Name: Jihad Mohammad
Author-X-Name-First: Jihad
Author-X-Name-Last: Mohammad
Title: To buy or not to buy organic food: evaluating the moderating effect of gender using PLS-MGA
Abstract:
Grounded in the theory of planned behaviour (TPB) and norm activation model (NAM) this study aim to examine the effect of factors such as attitude, subjective norm, perceived behavioural control and moral norm that may motivate consumer to purchase organic food in the context of Malaysia. Additionally, this research intends to extend the TPB by incorporating moral norm into the model. Moreover, this study aims to examine the moderating role of gender with respect to all relationships. Survey method was used and collected 120 responses from male and 126 from female. Data were analysed by using partial least square and multi-group technique. Findings revealed that attitude, subjective norm, perceived behavioural control and moral norm have significant positive effect on purchase intention. Contrary to expectation there was no significance difference between male and female for all developed relationships. Theoretical and managerial implications are discussed.
Journal: Int. J. of Business Governance and Ethics
Pages: 106-127
Issue: 1
Volume: 15
Year: 2021
Keywords: organic food; theory of planned behaviour; TPB; purchase behaviour; moral norm; gender; norm activation model; NAM; Malaysian consumers.
File-URL: http://www.inderscience.com/link.php?id=112334
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File-Restriction: Access to full text is restricted to subscribers.
Handle: RePEc:ids:ijbget:v:15:y:2021:i:1:p:106-127

Template-Type: ReDIF-Article 1.0
Author-Name: Meriem Jouirou
Author-X-Name-First: Meriem
Author-X-Name-Last: Jouirou
Title: Voluntary disclosures by family French firms
Abstract:
Our study investigates the extent of voluntary disclosures by family French firms under the entrenchment and the alignment of interest hypotheses. It also sheds the light on the moderating effect of board characteristics on this relation using a self-constructed index. Based on a sample of French listed companies from 2009 to 2013, we use GLS regressions for the empirical investigation. The results show that entrenched families have a negative effect on the extent of voluntary disclosures. On the other hand, in a context of alignment of interest, family firms disclose more voluntarily. In addition, our results suggest that, in the context of entrenchment of the family owners, board characteristics are proved to be inefficient in enhancing voluntary disclosure. So, the presence of entrenched majority shareholders is an obstacle to the proper functioning of the board.
Journal: Int. J. of Business Governance and Ethics
Pages: 81-105
Issue: 1
Volume: 15
Year: 2021
Keywords: voluntary disclosure; family ownership; board characteristics; entrenchment; alignment of interests; France.
File-URL: http://www.inderscience.com/link.php?id=112345
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Handle: RePEc:ids:ijbget:v:15:y:2021:i:1:p:81-105

Template-Type: ReDIF-Article 1.0
Author-Name: Madeleine La Grange
Author-X-Name-First: Madeleine La
Author-X-Name-Last: Grange
Author-Name: Barry Ackers
Author-X-Name-First: Barry
Author-X-Name-Last: Ackers
Author-Name: Elza Odendaal
Author-X-Name-First: Elza
Author-X-Name-Last: Odendaal
Title: Exploring the activities of audit committees to effectively discharge their responsibilities: the case of a small to medium-size publicly-listed company
Abstract:
Independent audit committees (ACs) are one of the corporate governance structures used to enhance accountability. This paper explores the AC activities of a South African high-growth potential, small to medium-sized company. In this regard, it aims to identify the activities used by ACs in the effective discharge of their fiduciary responsibilities, and considers how these activities contribute to the value that the AC adds to the company. These AC activities include its fiduciary role, communicating with the board and stakeholders, the AC charter, the annual AC work plan, formal AC evaluation processes, and AC meeting attendance. The study used a non-probability, purposive sampling strategy to select a specific company to study and for identifying the study participants. Semi-structured interviews conducted with AC members and attendees revealed that the activities of the AC of the selected company added value to the company and its stakeholders.
Journal: Int. J. of Business Governance and Ethics
Pages: 38-60
Issue: 1
Volume: 15
Year: 2021
Keywords: alternative exchange listed company; alternative exchange; AltX; activities; audit committee; AC; corporate governance; small to medium-sized company; stakeholders; value-added.
File-URL: http://www.inderscience.com/link.php?id=112350
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Handle: RePEc:ids:ijbget:v:15:y:2021:i:1:p:38-60