Template-Type: ReDIF-Article 1.0 Author-Name: Alexander Georgievich Tyurikov Author-X-Name-First: Alexander Georgievich Author-X-Name-Last: Tyurikov Author-Name: Marina Alexandrovna Kolmykova Author-X-Name-First: Marina Alexandrovna Author-X-Name-Last: Kolmykova Author-Name: Oksana Petrovna Dobrovolskaya Author-X-Name-First: Oksana Petrovna Author-X-Name-Last: Dobrovolskaya Author-Name: Nadezhda Vitalevna Opletina Author-X-Name-First: Nadezhda Vitalevna Author-X-Name-Last: Opletina Title: Modern socio-cultural management practices in the regional cluster Abstract: The study considers the problem of the relationship between the business, state and people, the solution of which affects the operation of the regional cluster. The effective development of a regional cluster is based on the cooperation between business and public authorities on the basis of common interest, trust and reciprocity. The authors used the organisational culture assessment instrument (OCAI) developed by Dr. Kim Cameron and Dr. Robert Quinn to conduct a survey which identified the key features of the organisational structures of innovative regional enterprises and the leadership components of the organisational culture. Journal: Int. J. of Business Governance and Ethics Pages: 218-240 Issue: 2 Volume: 16 Year: 2022 Keywords: regional cluster; organisational culture; culture of management activity; innovation; leadership style; socio-cultural management practices; human capital. File-URL: http://www.inderscience.com/link.php?id=121860 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbget:v:16:y:2022:i:2:p:218-240 Template-Type: ReDIF-Article 1.0 Author-Name: Maqsood Hayat Author-X-Name-First: Maqsood Author-X-Name-Last: Hayat Author-Name: Asif Iqbal Author-X-Name-First: Asif Author-X-Name-Last: Iqbal Author-Name: Mohsin Ahmad Author-X-Name-First: Mohsin Author-X-Name-Last: Ahmad Author-Name: Zeeshan Ahmad Author-X-Name-First: Zeeshan Author-X-Name-Last: Ahmad Title: Students' perception about corporate social responsibility: evidence from Pakistan Abstract: This study was conducted to investigate the students' perception about the basic concept of corporate social responsibility (CSR) in Pakistan. Primary data was collected from university students and numbers of variables were used to compute the general trends of CSR within the academic courses, scrutinise different CSR's dynamics and thus prioritise its dimensions. This research unveiled the basic but general trends about the concept of CSR. It was found that the specific term 'CSR' is unfamiliar within the course contents and only few students have heard about this term from other sources: media or social circles. Community, shareholders and government were found most influential corporate actors that affect or affected mainly by the ethical and philanthropic dimensions. The findings of this study are important both for academia and corporate world. The Higher Education Commission should incorporate comprehensive course content in collaboration with representatives from the corporate world and other concerned governmental/non-governmental officials. Journal: Int. J. of Business Governance and Ethics Pages: 195-217 Issue: 2 Volume: 16 Year: 2022 Keywords: corporate social responsibility; CSR; corporate ethics; students' perception; higher education; Pakistan. File-URL: http://www.inderscience.com/link.php?id=121870 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbget:v:16:y:2022:i:2:p:195-217 Template-Type: ReDIF-Article 1.0 Author-Name: Vu Quang Trinh Author-X-Name-First: Vu Quang Author-X-Name-Last: Trinh Author-Name: Ngan Duong Cao Author-X-Name-First: Ngan Duong Author-X-Name-Last: Cao Author-Name: Loc Thanh Phan Author-X-Name-First: Loc Thanh Author-X-Name-Last: Phan Author-Name: Mary Nanyondo Author-X-Name-First: Mary Author-X-Name-Last: Nanyondo Title: The Chair-CEO chronological age gap and bank performance: the effects of financial crisis shock Abstract: This study investigates the effect of the Chair-CEO chronological age gap on the performance of commercial banks listed on the London Stock Exchange. We examine either the Chair-CEO generational gap (a minimum age gap of 20 years) or the Chair-CEO age difference (+ /- or absolute). We find significant evidence for the hypothesis that the Chair-CEO age dissimilarity is likely to increase bank performance. Additional identification attempts include the use of the 2007-2009 financial crisis as an exogenous shock to monitoring needs. We find that during the crisis, the positive linkage between age difference and bank performance was more intensified. Journal: Int. J. of Business Governance and Ethics Pages: 263-291 Issue: 3 Volume: 16 Year: 2022 Keywords: chair; CEO; age dissimilarity; banks; board of directors; performance. File-URL: http://www.inderscience.com/link.php?id=123670 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbget:v:16:y:2022:i:3:p:263-291 Template-Type: ReDIF-Article 1.0 Author-Name: Shaji Joseph Author-X-Name-First: Shaji Author-X-Name-Last: Joseph Author-Name: Anil Jadhav Author-X-Name-First: Anil Author-X-Name-Last: Jadhav Author-Name: Bhamini Vispute Author-X-Name-First: Bhamini Author-X-Name-Last: Vispute Title: Role of ethical organisational culture on employee job satisfaction: an empirical study Abstract: The aim of this study is to understand impact of ethical culture of information technology (IT) organisation on employee job satisfaction. In this study, we have identified the constructs of ethical culture of IT organisations on the basis of review of literature and proposed a model indicating the relationship between the identified constructs and job satisfaction. The study is done especially for employees of IT organisations in Pune, India, based on a survey of 124 employees working in IT firms. We have analysed the impact of organisations' ethical culture constructs namely equal opportunity, fairness in promotion process, impartiality in grievance handling, ethical leadership, and ethical policy on employee job satisfaction. Results of the analysis revealed that ethical policy, impartiality in grievance handling, and fairness in promotion process have significant impact on job satisfaction of the employees, whereas equal opportunity and ethical leadership has no significant impact on job satisfaction of employees. Journal: Int. J. of Business Governance and Ethics Pages: 337-354 Issue: 3 Volume: 16 Year: 2022 Keywords: business ethics; ethical culture; job satisfaction; ethical leadership; ethical climate. File-URL: http://www.inderscience.com/link.php?id=123672 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbget:v:16:y:2022:i:3:p:337-354 Template-Type: ReDIF-Article 1.0 Author-Name: Giacomo Boesso Author-X-Name-First: Giacomo Author-X-Name-Last: Boesso Author-Name: Fabrizio Cerbioni Author-X-Name-First: Fabrizio Author-X-Name-Last: Cerbioni Author-Name: Kamalesh Kumar Author-X-Name-First: Kamalesh Author-X-Name-Last: Kumar Author-Name: Giulia Redigolo Author-X-Name-First: Giulia Author-X-Name-Last: Redigolo Title: Determinism vs. solidarism: the philanthropic approach of foundations Abstract: Extant research shows that foundations adopt two broad management approaches for achieving their strategic outcomes. One body of literature focuses on the <i>deterministic</i> approach, in which foundations are managed like for-profit organisations. The other argues for managing foundations with a <i>solidarist</i> approach, in which foundations are guided by the solidarity of interests found in natural interdependencies of various members of the society. Proponents of each of these two approaches argue that their approach would result in generating better social value. Based on the survey of 201 leaders of Italian foundations, and supplemented by data collected from archival sources, this study investigates the association between the approach adopted and performances. Results of the study support the capacity of both approaches to generate positive performances if properly implemented, while, on the opposite, foundations that lack a clear management approach, report lower social performance and asset utilisation. Journal: Int. J. of Business Governance and Ethics Pages: 317-336 Issue: 3 Volume: 16 Year: 2022 Keywords: managing foundations; strategic philanthropy; solidarism; determinism. File-URL: http://www.inderscience.com/link.php?id=123677 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbget:v:16:y:2022:i:3:p:317-336 Template-Type: ReDIF-Article 1.0 Author-Name: Riyanka Baral Author-X-Name-First: Riyanka Author-X-Name-Last: Baral Author-Name: R.L. Manogna Author-X-Name-First: R.L. Author-X-Name-Last: Manogna Author-Name: Debasis Patnaik Author-X-Name-First: Debasis Author-X-Name-Last: Patnaik Author-Name: Aswini Kumar Mishra Author-X-Name-First: Aswini Kumar Author-X-Name-Last: Mishra Title: Does increase in female representation on boards impact banks' value: a case of an emerging economy Abstract: This paper aims to study female participation on bank boards and the effect of gender diversity on publicly listed Indian bank's performance. Banks were subdivided into large and small banks based on market capitalisation. Gender diversity is measured using various variables. Return on assets (ROA) and return on equity (ROE) are taken as a proxy to assess bank performance. A balanced panel data set of 20 banks with duration of 2008-2018 was executed to evaluate the relationship between gender diversity and performance of the banks. The result suggests that there is a value addition to the bank due to the existence of a female CEO in large banks and the presence of women on board in small banks. Few banks seem to meet the minimum requirement set by the regulator. These findings bear policy implications for the banking sector. Emphasis should be put on ways for women to undertake roles in top echelons of management which can enhance the framework of corporate governance. Journal: Int. J. of Business Governance and Ethics Pages: 292-316 Issue: 3 Volume: 16 Year: 2022 Keywords: corporate governance; banks; performance; gender; board of directors. File-URL: http://www.inderscience.com/link.php?id=123678 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbget:v:16:y:2022:i:3:p:292-316 Template-Type: ReDIF-Article 1.0 Author-Name: Vahid Yousefian Arani Author-X-Name-First: Vahid Yousefian Author-X-Name-Last: Arani Author-Name: Marjan Fayyazi Author-X-Name-First: Marjan Author-X-Name-Last: Fayyazi Title: Social undermining and organisational attitudes: the moderating role of personality traits Abstract: Social undermining is an interpersonal insidious misbehaviour and is significantly associated with employee's outcomes if it repeats over time. The purpose of this article is to investigate the impact of social undermining (SU) on employee's attitudes including organisational commitment (OC), job satisfaction (JS) and job involvement (JI). Moreover, we study the moderating role of personality traits including conscientiousness and neuroticism, on the impact of SU on job attitudes. Regression analysis was used to analyse the data collected from 158 questionnaires completed by employees in an Iranian public institution. Results show that SU by co-workers and supervisors has a considerable effect on employee's job attitudes. The main contribution of the paper is that we found conscientiousness has a moderating role on the effect of SU on OC, affective commitment, normative commitment and JI, and neuroticism has a moderating role on the effect of SU on normative commitment and JS. Journal: Int. J. of Business Governance and Ethics Pages: 355-375 Issue: 3 Volume: 16 Year: 2022 Keywords: social undermining; organisational attitudes; job satisfaction; organisational commitment; job involvement; personality traits; neuroticism; conscientiousness. File-URL: http://www.inderscience.com/link.php?id=123684 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbget:v:16:y:2022:i:3:p:355-375 Template-Type: ReDIF-Article 1.0 Author-Name: Thi Hong Nhung Nguyen Author-X-Name-First: Thi Hong Nhung Author-X-Name-Last: Nguyen Author-Name: Quey-Jen Yeh Author-X-Name-First: Quey-Jen Author-X-Name-Last: Yeh Title: Enhancing employee's work ethics and social responsibility awareness in Chinese organisations: the roles of Confucian diligence tradition, western values and participative leadership Abstract: Work ethics and social responsibility (WESR) as corporate's ethical decisions do not only highlight organisational values and commitments, but also portrait business relationships with all stakeholders. As a primary internal stakeholder, employee's WESR awareness appears to be worthwhile in facilitating organisation's ultimate success for employee's job performance and well-beings. This paper engenders significant contributions with attempts to explore crucial enablers driving employee to perceive the importance of WESR policies embedded in modern Chinese business, where both traditional Confucianism and innovative Western values are co-exhibited. These organisational values integrated in a hybrid culture model, together with different typical management leaderships (participative vs. power-distant) were examined as main antecedences. Furthermore, to demonstrate the promising benefits of WESR in human resource, the positive link between WESR awareness and work performance efficacy was firstly evidenced, extended by its mediating effects in the research model. An empirical study was conducted from 213 Taiwanese employees, CB-SEM results supported all proposed hypotheses. Journal: Int. J. of Business Governance and Ethics Pages: 54-87 Issue: 1 Volume: 16 Year: 2022 Keywords: Confucian diligence value; western innovative values; work ethics and corporate social responsibility; work performance efficacy; WPE; participative leadership; power-distant leadership; Chinese organisations. File-URL: http://www.inderscience.com/link.php?id=119341 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbget:v:16:y:2022:i:1:p:54-87 Template-Type: ReDIF-Article 1.0 Author-Name: Sümeyye Kuşakcı Author-X-Name-First: Sümeyye Author-X-Name-Last: Kuşakcı Author-Name: Senad Busatlic Author-X-Name-First: Senad Author-X-Name-Last: Busatlic Title: A value-based leadership model grounded in history Abstract: Value-based leadership as an umbrella term including authentic, ethical, spiritual leadership, etc., that indicates leading by remaining faithful to beliefs and values. This study aims to reveal the relevance of Islamic administration tradition to modern value-based leadership studies. In line with this purpose, <i>Kutadgu Bilig</i>, 'the oldest monument of the Islamic Turkish literature', was qualitatively inquired. The research design was grounded theory and data was analysed by content analysis using MaxQDA software. <i>Kutadgu Bilig</i> describes an outstanding leader with 23 attributes classified under six categories. While the model combines traits, behaviours, and values, that third one is an indispensable condition of efficiency. Looking across centuries, this comparative analysis reveals that the model grounded in <i>Kutadgu Bilig</i> bears the stamp of ethical and servant leadership. However, it places a premium on the virtuousness of the ruler at the individual level and on the attributes of justice and benevolence at the administrative level. Journal: Int. J. of Business Governance and Ethics Pages: 16-38 Issue: 1 Volume: 16 Year: 2022 Keywords: Kutadgu Bilig; Yusuf Khass Hajib; leadership; ethical leadership; value-based leadership; grounded theory. File-URL: http://www.inderscience.com/link.php?id=119351 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbget:v:16:y:2022:i:1:p:16-38 Template-Type: ReDIF-Article 1.0 Author-Name: Lam D. Nguyen Author-X-Name-First: Lam D. Author-X-Name-Last: Nguyen Author-Name: Jet Mboga Author-X-Name-First: Jet Author-X-Name-Last: Mboga Author-Name: Wai Kwan Lau Author-X-Name-First: Wai Kwan Author-X-Name-Last: Lau Author-Name: Loan N.T. Pham Author-X-Name-First: Loan N.T. Author-X-Name-Last: Pham Author-Name: Thomas Tanner Author-X-Name-First: Thomas Author-X-Name-Last: Tanner Title: Personal business ethics in global business: a cross-cultural study between France and the USA Abstract: This study examines the personal business ethics perceptions of students in France and in the US by using Clark and Clark's (1966) personal business ethics scores (PBES) scale. By analysing the ethical perception of 464 business students using two-way ANOVA statistical method on country, gender, business law courses, and ethics training, this study found some significant results. French students in this sample appeared to have lower PBES scores than their US counterparts. In addition, respondents' PBES scores were significantly different based on business law courses. Students who took business law courses had a higher PBES scores than those who did not. Moreover, students who had ethics training experience scored marginally higher than those who did not. Gender, however, was not a significant factor. Journal: Int. J. of Business Governance and Ethics Pages: 1-15 Issue: 1 Volume: 16 Year: 2022 Keywords: business law courses; ethics training; France; gender; personal business ethics scores; PBES; the USA. File-URL: http://www.inderscience.com/link.php?id=119353 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbget:v:16:y:2022:i:1:p:1-15 Template-Type: ReDIF-Article 1.0 Author-Name: Bassem E. Maamari Author-X-Name-First: Bassem E. Author-X-Name-Last: Maamari Author-Name: Georges T. Doumet Author-X-Name-First: Georges T. Author-X-Name-Last: Doumet Title: The effect of corporate governance on managers' job performance Abstract: This article aims and seeks to develop a comprehensive idea about corporate governance and its impact on the managers' job performance inside corporations. While many previous studies attempted to discover the importance of this relation from the perspective of productivity and positive outcomes of corporations, they all took CG as an independent construct in itself. This study takes into account the effect of corporate social responsibility, enterprise risk management, and board of directors' composition, as basic subsets of corporate governance, on managerial job performance, and the impact of these three combined on the relationship between corporate governance and managerial job performance. The context of this study is the active and established corporations in the Lebanese market, which have more than 30 years of age. The results show that CG does affect managers' performance through its different sub-sets, to varying extents. Journal: Int. J. of Business Governance and Ethics Pages: 39-53 Issue: 1 Volume: 16 Year: 2022 Keywords: corporate governance; corporate social responsibility; CSR; risk management; job performance; managers; telecomm; board of directors; BoD. File-URL: http://www.inderscience.com/link.php?id=119355 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbget:v:16:y:2022:i:1:p:39-53 Template-Type: ReDIF-Article 1.0 Author-Name: Akanksha Shukla Author-X-Name-First: Akanksha Author-X-Name-Last: Shukla Author-Name: Geetika Author-X-Name-First: Author-X-Name-Last: Geetika Title: Impact of corporate social responsibility on financial performance of energy firms in India Abstract: Corporate social responsibility (CSR) is the obligation of firms towards society in which they exist. The research studies the relationship between the expenditure made on social responsibility activities and the profitability of the energy firms, which are highly polluting in nature. The study also examines the mediating effect of disclosure of CSR activities on the relationship between the two. The study is based on secondary data collected from the annual reports of 38 energy firms listed on Bombay Stock Exchange for the time period from 2010-2011 to 2016-2017. The mediating effect is tested using Preacher and Hayes (2004) approach through process macro of SPSS. The study found a positive and significant relationship between expenditure made on social responsibility activities and financial performance of the firms. The research also demonstrate that the disclosure of CSR activities partially mediate the relationship. Journal: Int. J. of Business Governance and Ethics Pages: 88-105 Issue: 1 Volume: 16 Year: 2022 Keywords: corporate social responsibility; CSR; CSR expenditure; mediation; CSR disclosure; energy firms; India. File-URL: http://www.inderscience.com/link.php?id=119356 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbget:v:16:y:2022:i:1:p:88-105 Template-Type: ReDIF-Article 1.0 Author-Name: Elaheh Roozbahani Author-X-Name-First: Elaheh Author-X-Name-Last: Roozbahani Author-Name: Reza Salehzadeh Author-X-Name-First: Reza Author-X-Name-Last: Salehzadeh Author-Name: Seyed Mehdi Mirmehdi Author-X-Name-First: Seyed Mehdi Author-X-Name-Last: Mirmehdi Title: Evaluating the effects of corporate social irresponsibility on brand hate and its behavioural outcomes Abstract: So far, many researches has been undertaken in the field of positive emotions toward brands. Recently, researchers have focused on brand love, which is the most intense positive emotion consumers feel toward brands. By contrast, the research on negative emotions toward brands is scarce and the concept of brand hate has largely been neglected as an object of research. The purpose of this study is to evaluate the impact of corporate social irresponsibility on brand hate and its behavioural outcomes. According to research findings, corporate social responsibility has a significant direct effect on brand hate and consumers' behavioural outcomes. Also, brand hate has a significant direct effect on consumers' behavioural outcomes. Eventually, corporate social responsibility has a significant effect on consumers' behavioural outcomes through brand hate. Journal: Int. J. of Business Governance and Ethics Pages: 158-175 Issue: 2 Volume: 16 Year: 2022 Keywords: corporate social responsibility; CSR; business ethics; brand; brand hate; consumer behaviour; behavioural outcomes. File-URL: http://www.inderscience.com/link.php?id=121919 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbget:v:16:y:2022:i:2:p:158-175 Template-Type: ReDIF-Article 1.0 Author-Name: Umar Habibu Umar Author-X-Name-First: Umar Habibu Author-X-Name-Last: Umar Author-Name: Md Harashid Haron Author-X-Name-First: Md Harashid Author-X-Name-Last: Haron Author-Name: Sulaiman Musa Author-X-Name-First: Sulaiman Author-X-Name-Last: Musa Title: Mentoring Islamic banks: the extent of the adoption of Bangladeshi CSR disclosure practices by Jaiz Bank Nigeria Abstract: This study explored the extent of adopting Bangladeshi Islamic banking industry CSR disclosure practices by Jaiz Bank Nigeria, Plc (Jaiz Bank hereafter). This is because Islami Bank Bangladesh Limited (IBBL henceforth) mentored Jaiz Bank for many years. Hence, Jaiz Bank is expected to substantially adopt the disclosure practices of IBBL. The data were generated from the annual reports and accounts of the two banks from 2013 to 2018. The findings of the study showed that Jaiz Bank and IBBL fall within the same range of disclosure indexes for the marketplace and employment dimensions. But in the case of community and social development and environmental dimensions, the disclosure indexes of IBBL exceeded those of Jaiz Bank. The widest gap exists in the case of the environmental disclosure index whereby IBBL was found to have strongly disclosed environmental issues but Jaiz Bank did not. Journal: Int. J. of Business Governance and Ethics Pages: 106-127 Issue: 1 Volume: 16 Year: 2022 Keywords: corporate social responsibility; CSR; Islamic Banks; Jaiz Bank Nigeria; Islami Bank Bangladesh Limited; IBBL; CSR disclosure practices. File-URL: http://www.inderscience.com/link.php?id=119361 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbget:v:16:y:2022:i:1:p:106-127 Template-Type: ReDIF-Article 1.0 Author-Name: Radwan Hussien Alkebsee Author-X-Name-First: Radwan Hussien Author-X-Name-Last: Alkebsee Author-Name: Gaoliang Tian Author-X-Name-First: Gaoliang Author-X-Name-Last: Tian Author-Name: Alexandros Garefalakis Author-X-Name-First: Alexandros Author-X-Name-Last: Garefalakis Author-Name: Andreas Koutoupis Author-X-Name-First: Andreas Author-X-Name-Last: Koutoupis Author-Name: Panagiotis Kyriakogkonas Author-X-Name-First: Panagiotis Author-X-Name-Last: Kyriakogkonas Title: Audit committee independence and financial expertise and earnings management: evidence from China Abstract: This paper investigates the effect of the audit committee's independence and financial expertise on financial reporting quality. In particular, we investigate the relationship between the audit committee's independence and financial expertise and accrual earnings management. Using a sample of Chinese public firms over the period of 2010 to 2017, the findings show a negative association between the independence of the audit committee and accrual earnings management. This finding suggests that a high proportion of independent directors on the audit committee enhance the monitoring role of the audit committee over earnings quality. We also, find no evidence regarding the effect of the audit committee's financial expertise on accrual earnings management. Our findings are robust to the potential endogeneity problem. This study has important implications for policymakers and other stakeholders. Journal: Int. J. of Business Governance and Ethics Pages: 176-194 Issue: 2 Volume: 16 Year: 2022 Keywords: earnings management; audit committee independence; audit committee financial expertise; China. File-URL: http://www.inderscience.com/link.php?id=121928 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbget:v:16:y:2022:i:2:p:176-194 Template-Type: ReDIF-Article 1.0 Author-Name: Hien Thi Tran Author-X-Name-First: Hien Thi Author-X-Name-Last: Tran Author-Name: Hanh Song Thi Pham Author-X-Name-First: Hanh Song Thi Author-X-Name-Last: Pham Title: How does CEO incentive matter for corporate social responsibility disclosure? Evidence from global corporations based in the USA Abstract: This study investigates the effect of each component of CEO compensation, including cash-based component (salary and bonus), equity-based component (stock grant and stock option), and other perks on disclosure of corporate social responsibility (CSR) information of global firms. The study uses 2SLS IV estimation method and a sample of 580 US-based firms in a seven-year period. The study finds that equity-based remuneration has a significant and positive impact on a firm's CSR disclosure while CEO salary, bonus, and other perquisites have significant detrimental effects on CSR disclosure. The paper indicates that a CEO's motivation for CSR reporting might arise from stock grant and option; meanwhile, salary, bonus and other perks could demotivate the CEO in this regard. Our findings offer insight into designing CEO compensation packages to meet shareholders' interests and stakeholders' expectations for a sustainable business. Journal: Int. J. of Business Governance and Ethics Pages: 463-480 Issue: 4 Volume: 16 Year: 2022 Keywords: corporate social responsibility; CSR; disclosure; CEO; incentive; compensation; remuneration. File-URL: http://www.inderscience.com/link.php?id=126171 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbget:v:16:y:2022:i:4:p:463-480 Template-Type: ReDIF-Article 1.0 Author-Name: Mohammad Rashed Hasan Polas Author-X-Name-First: Mohammad Rashed Hasan Author-X-Name-Last: Polas Author-Name: Mosab I. Tabash Author-X-Name-First: Mosab I. Author-X-Name-Last: Tabash Author-Name: Asghar Afshar Jahanshahi Author-X-Name-First: Asghar Afshar Author-X-Name-Last: Jahanshahi Author-Name: Valentina Gomes Haensel Schmitt Author-X-Name-First: Valentina Gomes Haensel Author-X-Name-Last: Schmitt Title: Ethical decision-making practices in SMEs: the role of risk acceptance and confidence level Abstract: The aim of this study is to examine the factors influencing ethical business decision-making on environmental issues, among employees of SMEs. To do so, a survey study was performed with 394 top managers of SMEs in the UAE using a questionnaire, and the data was statistically evaluated using SmartPLS 3.0. The results suggest that prior technology use has significant positive relationships with ethical decision-making and the level of risk acceptance. Furthermore, perceived competitive pressure has significant positive relationships with ethical decision-making and confidence level. In comparison, the level of risk acceptance and confidence level have significant positive relationships with ethical decision-making. Results also demonstrate that the level of risk acceptance mediates the relationship between prior technology use and ethical decision-making. There is also a significant and positive association between perceived competitive pressure and ethical decision-making with a mediating impact of the confidence level. Journal: Int. J. of Business Governance and Ethics Pages: 437-462 Issue: 4 Volume: 16 Year: 2022 Keywords: confidence level; ethical decision making; empirical study; risk acceptance; structural equation modelling; SEM; United Arab Emirates; UAE. File-URL: http://www.inderscience.com/link.php?id=126172 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbget:v:16:y:2022:i:4:p:437-462 Template-Type: ReDIF-Article 1.0 Author-Name: Linh-T.X. Nguyen Author-X-Name-First: Linh-T.X. Author-X-Name-Last: Nguyen Title: Corporate governance and corporate sustainability performance: evidence from the emerging Asian economies Abstract: This study investigates the relationship between corporate governance and corporate sustainability performance in the emerging Asian markets where the central role of sustainable development was perceived after the 2008 global financial crisis. We base our study on the triple bottom line approach that incorporates three dimensions of sustainability: economic, environmental, and social performance. A governance index comprising ten firm-specific provisions is proposed to summarise internal corporate governance. Consistent with agency theory, we confirm that firms with better corporate governance have better corporate sustainability performance. We also determine which main factors drive the governance-sustainability relation. The findings have practical implications for firms, shareholders, and policy makers by emphasising the role of corporate governance in assessing and enhancing corporate sustainability performance. Journal: Int. J. of Business Governance and Ethics Pages: 403-419 Issue: 4 Volume: 16 Year: 2022 Keywords: agency theory; Asia; corporate governance; corporate sustainability performance. File-URL: http://www.inderscience.com/link.php?id=126173 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbget:v:16:y:2022:i:4:p:403-419 Template-Type: ReDIF-Article 1.0 Author-Name: Andrea Giampiccoli Author-X-Name-First: Andrea Author-X-Name-Last: Giampiccoli Author-Name: Oliver Mtapuri Author-X-Name-First: Oliver Author-X-Name-Last: Mtapuri Title: Going beyond corporate social responsibility: possible new directions in tourism Abstract: This paper advances a framework model within which CSR should work. The ambition was to broaden the conceptualisation of CSR but remaining open to new innovative ideas about CSR incentives. This paper is conceptual in nature. There are many CSR practices, approaches, and dimensions. This paper argues that for CSR to be effective, it needs collaboration integrated with inputs from all stakeholders for holistic results. This paper proposes that there is a need to go beyond a voluntary CSR, which is company/industry self-regulated and charity/philanthropic activity, but to embed CSR within industries undergirded by legally enforceable regulations. The main aim is to achieve structural changes in the tourism industry to ensure that CSR is not just a charity/philanthropic activity. This new approach intends to change the structure of CSR. A changed structure is a fundamental framework within which CSR should work. Journal: Int. J. of Business Governance and Ethics Pages: 481-495 Issue: 4 Volume: 16 Year: 2022 Keywords: tourism; corporate social responsibility; CSR; community-based tourism; CBT; pro-poor tourism; PPT; sustainable tourism. File-URL: http://www.inderscience.com/link.php?id=126174 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbget:v:16:y:2022:i:4:p:481-495 Template-Type: ReDIF-Article 1.0 Author-Name: Tasawar Nawaz Author-X-Name-First: Tasawar Author-X-Name-Last: Nawaz Author-Name: Aoxing Pang Author-X-Name-First: Aoxing Author-X-Name-Last: Pang Title: Determinants of CEO compensation in the FTSE100 constituent firms Abstract: The main objective of this paper is to examine the determinants of CEO compensation in the UK public listed companies. Our analysis, based on the sample drawn from the FTSE100 constituent firms, suggest that firm financial performance measured by return of assets (ROA), influence CEO compensation with the impact being most pronounced for the CEO total compensation. Results further suggest that corporate governance characteristics such as board size and CEO role duality have direct implications for CEO compensation. These attributes, however, differentially determine the various components of CEO compensation. Although the results of this research help to elucidate the importance of corporate outcomes, board attributes and CEO traits in explaining the determinants of CEO compensation in the UK public listed companies, these findings have important economic implications for the corporate sector, regulators, investors, market analysts, academics and the public, which extend beyond the UK market. Journal: Int. J. of Business Governance and Ethics Pages: 420-436 Issue: 4 Volume: 16 Year: 2022 Keywords: CEO compensation; firm performance; governance mechanisms; FTSE100; UK. File-URL: http://www.inderscience.com/link.php?id=126176 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbget:v:16:y:2022:i:4:p:420-436 Template-Type: ReDIF-Article 1.0 Author-Name: Zainab Abdulwahed Al-Alwani Author-X-Name-First: Zainab Abdulwahed Author-X-Name-Last: Al-Alwani Author-Name: Gehan A. Mousa Author-X-Name-First: Gehan A. Author-X-Name-Last: Mousa Title: Can board governance and financial performance be a matter for corporate disclosure tones? Abstract: The study investigates the effect of board characteristics and firm performance on disclosure tones by considering DICTION five master variables namely activity, optimism, certainty, realism and commonality tones using a sample of 779 annual reports of GCC listed firms (2012 to 2018). Disclosure tones of the sampled GCC firms were measured through corporate narrative disclosures by DICTION 7.0 software. Then, the ordinary least square regression analysis was conducted. The main findings of the study show that firm performance has a significant effect on disclosure tones in terms of activity, optimism, certainty, and realism tones except for commonality reported tone. Board characteristics have different effects on the five disclosure tones. The study offers a unique contribution to accounting literature as it is one of the first studies in the Gulf region that seeks to examine the relationship between disclosure tones and firm performance as well as board governance. Journal: Int. J. of Business Governance and Ethics Pages: 377-402 Issue: 4 Volume: 16 Year: 2022 Keywords: disclosure tones; firm performance; board characteristics; GCC countries. File-URL: http://www.inderscience.com/link.php?id=126177 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbget:v:16:y:2022:i:4:p:377-402 Template-Type: ReDIF-Article 1.0 Author-Name: Wan Masliza Wan Mohammad Author-X-Name-First: Wan Masliza Wan Author-X-Name-Last: Mohammad Title: Does internal and external governance reduce earnings management in family owned firms in Malaysia? Abstract: The purpose of this study is to investigate the effect internal and external governance have on corporate governance effectiveness in highly-condensed family ownership structures in Malaysia. The establishment of RMCCG (2007) focuses more on the roles of audit committee independence adopted from developed countries' corporate governance standards. However, given the highly concentrated ownership structure in Malaysia, independence directors' fiduciary roles may be comprised as family firms' attempts to meet stakeholders' expectation. The sample of this study is from 1,206 firm level observations between the years 2004 to 2009 of firms listed in Bursa Malaysia. Our findings indicate that external governance as measured by stock market informativeness influences earnings management. Our research offers insights into the importance of external governance factors such as stock market volatility and market efficiency in promoting good governance in Malaysian family firms. Journal: Int. J. of Business Governance and Ethics Pages: 129-157 Issue: 2 Volume: 16 Year: 2022 Keywords: corporate governance; audit committee; stock market volatility; family ownership; earnings management; Malaysia. File-URL: http://www.inderscience.com/link.php?id=121828 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbget:v:16:y:2022:i:2:p:129-157 Template-Type: ReDIF-Article 1.0 Author-Name: Eva Dias De Oliveira Author-X-Name-First: Eva Dias De Author-X-Name-Last: Oliveira Author-Name: Conceição Soares Author-X-Name-First: Conceição Author-X-Name-Last: Soares Author-Name: Gonçalo Marcelo Author-X-Name-First: Gonçalo Author-X-Name-Last: Marcelo Title: The death of a company: an ethical assessment Abstract: The process that leads to the closing down of a company requires a deliberative action and a strong sense of governance from managers. Research on the process of organisational death is scarce, and it is often thought that managers may wish to postpone the death and eventual demise of their company. We argue that such behaviour is a dismissal of managers' responsibilities. Drawing on the case of 'Glue', we discuss whether the decision to close down a company can be ethically justified. We adopted a procedural, context-bound and existential framework and the results unveil some of the specific traits of what is involved in the decision to let a company die. Explaining managers' behaviour in terms of authentic existence enables us to understand how managers cope with the death of a company. Furthermore, we suggest that sometimes closing down is the most responsible option that conciliates the interest of different constituents. Journal: Int. J. of Business Governance and Ethics Pages: 241-262 Issue: 2 Volume: 16 Year: 2022 Keywords: death of a company; ethical assessment; managers' responsibility; governance; authentic and inauthentic existence; communicative action; qualitative research. File-URL: http://www.inderscience.com/link.php?id=121855 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbget:v:16:y:2022:i:2:p:241-262