Template-Type: ReDIF-Article 1.0
Author-Name: Haruna Maama
Author-X-Name-First: Haruna
Author-X-Name-Last: Maama
Author-Name: Md Humayun Kabir
Author-X-Name-First: Md Humayun
Author-X-Name-Last: Kabir
Author-Name: Mishelle Doorasamy
Author-X-Name-First: Mishelle
Author-X-Name-Last: Doorasamy
Title: The disclosure practice of governance element of integrated reporting in Ghana
Abstract:
Integrated reporting encourages firms to provide information on their environmental, social and governance activities. Studies on this area in developing countries concentrate on the environmental and social aspects of the phenomenon, thus neglecting the governance disclosure element. Given this, the study examined the disclosure practices of the governance element of integrated reporting among Ghanaian listed firms. The content of 410 annual reports of 33 firms was examined based on a checklist of 18 disclosure items. Moving average scores and Wilcoxon signed-rank test were employed to analyse the data. The study found that governance reporting is receiving attention in Ghana, suggesting that the firms have recognised its potentials. The findings imply that the firms employed governance reporting as a strategy to influence public perception and obtain their acceptance. This study provides insights into how firms address the governance aspect of integrated reporting that is neglected in the literature.
Journal: Int. J. of Business Governance and Ethics
Pages: 335-354
Issue: 4
Volume: 17
Year: 2023
Keywords: integrated reporting; environmental accounting; governance reporting; legitimacy theory; Ghanta stock exchange; Ghana.
File-URL: http://www.inderscience.com/link.php?id=132111
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Handle: RePEc:ids:ijbget:v:17:y:2023:i:4:p:335-354

Template-Type: ReDIF-Article 1.0
Author-Name: Scott L. Mitchell
Author-X-Name-First: Scott L.
Author-X-Name-Last: Mitchell
Author-Name: Mark D. Packard
Author-X-Name-First: Mark D.
Author-X-Name-Last: Packard
Author-Name: Brent B. Clark
Author-X-Name-First: Brent B.
Author-X-Name-Last: Clark
Title: Good governance, bad governance: a refinement and application of key governance concepts
Abstract:
Understanding what makes governance 'good' or 'bad' has been impeded by construct ambiguity. Contemporary governance research has struggled to define 'governance' and related constructs such as 'ownership', 'agency', and 'management' in a way that clearly separates and distinguishes them. Often, the line between governance and management is so blurred that it is impossible to say what is good or bad 'governance' versus 'management'. Here we provide a systematic classification of key governance concepts in terms of their distinct economic functions. 'Governance', for instance, is the economic function of behavioural constraint. This allows us to state what 'good' governance is and how it might be assessed. We conclude that goodness of governance is idiosyncratic to each organisation, or even to each owner. Thus, while objective measures of good governance are possible, broadly utilised criteria for measuring governance are unlikely to capture whether governance is actually good or bad.
Journal: Int. J. of Business Governance and Ethics
Pages: 471-494
Issue: 4
Volume: 17
Year: 2023
Keywords: corporate governance; agency theory; ownership; management; good governance; bad governance; misconduct; economics of governance; ownership; governance constructs.
File-URL: http://www.inderscience.com/link.php?id=132119
File-Format: text/html
File-Restriction: Open Access
Handle: RePEc:ids:ijbget:v:17:y:2023:i:4:p:471-494

Template-Type: ReDIF-Article 1.0
Author-Name: Guillaume Plaisance
Author-X-Name-First: Guillaume
Author-X-Name-Last: Plaisance
Title: Governance in non-profit organisations: a plural or ambiguous research field? Bibliometrics and definitions of a broad concept
Abstract:
This article focuses on the concept of non-profit governance and the associated literature. It proposes a bibliometric analysis and a study of the definitions of non-profit governance to examine the ambiguity of the concept, decried by some researchers. Others rather think that it is a question of plurality. Two hundred seventy-seven articles were selected from Scopus as well as from the main publishers of scientific journals in management sciences. A bibliometric analysis (main authors, preferred journals, date of publication, countries, etc.) is complemented by a lexicometric and linguistic analysis of keywords, abstracts and definitions of non-profit governance. The results indicate a strong inspiration towards for-profit governance, a focus on the board of directors and a plurality of definitions of non-profit governance. This article therefore opens up many new research perspectives, complementary to those already stated by researchers who have constructed research agendas.
Journal: Int. J. of Business Governance and Ethics
Pages: 619-653
Issue: 6
Volume: 17
Year: 2023
Keywords: bibliometric analysis; bibliometrics; definition; governance; non-profit governance; non-profit organisations.
File-URL: http://www.inderscience.com/link.php?id=134178
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Handle: RePEc:ids:ijbget:v:17:y:2023:i:6:p:619-653

Template-Type: ReDIF-Article 1.0
Author-Name: Nicola Cucari
Author-X-Name-First: Nicola
Author-X-Name-Last: Cucari
Author-Name: Michele Simoni
Author-X-Name-First: Michele
Author-X-Name-Last: Simoni
Author-Name: Antonio Renzi
Author-X-Name-First: Antonio
Author-X-Name-Last: Renzi
Title: Board of directors' configurations and the performance of banks: lessons learned from the global financial crisis
Abstract:
Our paper analyses the characteristics of the boards of directors of the best performing listed Italian banks during the last global financial crisis (from 2008 to 2015). Through a fuzzy-set qualitative comparative analysis (fsQCA), the study identifies three different board configurations (<i>archetypes</i>) that these banks adopted: <i>a committee-based board, a gender diversity-based board</i>, and a <i>large size-based board</i>. Although different in some of their characteristics, these configurations share the rationale of favouring the advisory services that the board can provide to managers in their decision-making activities. These services, in turn, are particularly valuable in a time of high risk and uncertainty for banks. With its results, the paper contributes to the literature on the relationship between board characteristics and organisational performance and to a better understanding of the configurations that can best serve when firms' decision-making, for various reasons, becomes particularly complex and can benefit from board support. Our results also contribute to further detail the governance characteristics of banks in the Italian context.
Journal: Int. J. of Business Governance and Ethics
Pages: 223-245
Issue: 3
Volume: 17
Year: 2023
Keywords: board of directors; board role; financial performance; bank governance; qualitative comparative analysis.
File-URL: http://www.inderscience.com/link.php?id=130083
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Handle: RePEc:ids:ijbget:v:17:y:2023:i:3:p:223-245

Template-Type: ReDIF-Article 1.0
Author-Name: Kanwal Iqbal Khan
Author-X-Name-First: Kanwal Iqbal
Author-X-Name-Last: Khan
Author-Name: Syed Khurram Abbas Sherazia
Author-X-Name-First: Syed Khurram Abbas
Author-X-Name-Last: Sherazia
Author-Name: Hafsa Hamida
Author-X-Name-First: Hafsa
Author-X-Name-Last: Hamida
Title: Striving towards better governance and a knowledge-based economy: impact of intangible resources on firm performance
Abstract:
The nexus between corporate governance, intellectual capital, and firm performance is imperative for developing countries striving towards being more knowledge-based. This paper investigates the influence of innovation and competitive advantage on the relationship between intellectual capital, corporate governance, and firm performance. An industry-wise analysis of the non-financial sector of Pakistan is conducted. In order to assess corporate governance and intellectual capital, internal mechanisms of corporate governance and modified value-added intellectual coefficient were used. Data were collected from primary and secondary sources. A multi-group analysis was conducted to examine the industry-wise performance of the firms. The findings indicate that innovation and competitive advantage partially mediate the relationship of corporate governance, intellectual capital, and firm performance. This study is one of the first attempts to investigate the multi-group analysis of the non-financial sector of Pakistan concerning mechanisms of corporate governance and intellectual capital. The findings will help the non-financial sector of Pakistan to develop strategies and focus on intangible resources that can add value to their firms.
Journal: Int. J. of Business Governance and Ethics
Pages: 246-278
Issue: 3
Volume: 17
Year: 2023
Keywords: corporate governance; competitive advantage; firm performance; intellectual capital; innovation; non-financial sector; modified value-added intellectual coefficient.
File-URL: http://www.inderscience.com/link.php?id=130084
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Handle: RePEc:ids:ijbget:v:17:y:2023:i:3:p:246-278

Template-Type: ReDIF-Article 1.0
Author-Name: Um-E-Roman Fayyaz
Author-X-Name-First: Um-E-Roman
Author-X-Name-Last: Fayyaz
Author-Name: Raja Nabeel-Ud-Din Jalal
Author-X-Name-First: Raja Nabeel-Ud-Din
Author-X-Name-Last: Jalal
Author-Name: Michelina Venditti
Author-X-Name-First: Michelina
Author-X-Name-Last: Venditti
Title: Corporate social responsibility perceptions and manager creativity: testing the mediating role of organisational identification
Abstract:
We examine how corporate social responsibility (CSR) perceptions (association and participation) affect manager creativity at the workplace and its mediating link through organisational identification. We collected data from the National Forum of Environment and Health (NFEH) 2019 that awarded 52 companies in Pakistan. NFEH is a purely non-profit, non-governmental, and voluntary organisation registered under the Voluntary Social Welfare Agencies Ordinance 1961. We employed convenience sampling to collect data from managers of 52 CSR performing organisations in Pakistan. We analyse the data with structural equation modelling (SEM) via R. Findings reveal that CSR association does not affect creativity. In contrast, CSR participation has a significant positive effect on manager creative performance. Furthermore, the decomposition analysis indicated that only in the case of CSR participation, OI has a mediating effect.
Journal: Int. J. of Business Governance and Ethics
Pages: 525-543
Issue: 5
Volume: 17
Year: 2023
Keywords: CSR perceptions; CSR association; CSR participation; manager creativity; organisational identification.
File-URL: http://www.inderscience.com/link.php?id=133157
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Handle: RePEc:ids:ijbget:v:17:y:2023:i:5:p:525-543

Template-Type: ReDIF-Article 1.0
Author-Name: Bui Nhat Vuong
Author-X-Name-First: Bui Nhat
Author-X-Name-Last: Vuong
Title: The influence of corporate social responsibility perception on employees' job performance: an evidence from Vietnam
Abstract:
The objective of this study is to examine the effect of corporate social responsibility perception (CSRP) on job performance through the mediating role of work attitude (job satisfaction and employee commitment), and the moderating roles of income level. Survey data were collected from 626 employees who are working in small and medium enterprises in Vietnam. Results from the partial least squares structural equation modelling (PLS-SEM) using the SmartPLS 3.0 program showed that employees' CSR perception is positively related to job performance. Besides, this relationship was partially mediated by job satisfaction and employee commitment. Additionally, the interaction effect analysis also confirmed that the positive relationship between CSR perception and work attitude will increase significantly in higher-income employees than low-income employees. Furthermore, employees with more experience tended to have more performance than employees with less experience. This finding implied that managers should develop appropriate CSR to enhance employees' positive work attitudes and behaviours.
Journal: Int. J. of Business Governance and Ethics
Pages: 654-672
Issue: 6
Volume: 17
Year: 2023
Keywords: corporate social responsibility perception; CSRP; job satisfaction; employee commitment; job performance; income.
File-URL: http://www.inderscience.com/link.php?id=134182
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Handle: RePEc:ids:ijbget:v:17:y:2023:i:6:p:654-672

Template-Type: ReDIF-Article 1.0
Author-Name: Shuai Zhang
Author-X-Name-First: Shuai
Author-X-Name-Last: Zhang
Title: The ethics of talent management practices in China, exploring the role of guanxi in talent recruitment and talent development
Abstract:
This paper explores talent management (TM) ethics in China, specifically examines the role of Chinese guanxi in TM practices. Guanxi in the Chinese business context has been widely acknowledged amongst Western academics and business managers, and there is a growing literature on TM and its ethics. However, guanxi-related behaviours and ethical issues arising from TM practices' operation have been overlooked but need to be addressed. This paper explores the roles of guanxi in talent recruitment and development with views of TM ethics. Fifteen interviews were conducted in a case company to explore how guanxi factors impact its talent recruitment and development activities. The roles of guanxi are analysed based on the ethics of elitist TM. This paper also identifies several ethical dilemmas related to guanxi in TM practices. This paper recommends that TM practitioners take account of guanxi effects to discuss TM ethics in China's context.
Journal: Int. J. of Business Governance and Ethics
Pages: 293-309
Issue: 3
Volume: 17
Year: 2023
Keywords: talent management; ethics; guanxi; China.
File-URL: http://www.inderscience.com/link.php?id=130089
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Handle: RePEc:ids:ijbget:v:17:y:2023:i:3:p:293-309

Template-Type: ReDIF-Article 1.0
Author-Name: B. Elango
Author-X-Name-First: B.
Author-X-Name-Last: Elango
Title: Do gender-diverse boards lead to selection of female CEOs: a study of life insurance firms in the USA
Abstract:
In recent years, one overarching corporate governance goal in the corporate world has been to increase the number of female CEOs of firms. It has been argued that one approach to achieve this goal is through a gender-diverse board. This study empirically tests to see if a relationship exists between gender-diverse boards and female CEOs. This study focuses on a sample of firms in the USA operating in the life insurance segment of the financial services industry, with data from hand-collected and secondary data sources. Findings indicate that a greater number of women on a company's board of directors leads to a greater likelihood that a firm will have a female CEO. This finding is quite robust in the alternate specifications of the model tested, offering confidence in the study findings.
Journal: Int. J. of Business Governance and Ethics
Pages: 279-292
Issue: 3
Volume: 17
Year: 2023
Keywords: female; CEO; corporate governance; gender-diverse board; female CEO; logit modelling; financial services industry; life insurance.
File-URL: http://www.inderscience.com/link.php?id=130090
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Handle: RePEc:ids:ijbget:v:17:y:2023:i:3:p:279-292

Template-Type: ReDIF-Article 1.0
Author-Name: Samira Abi Dames
Author-X-Name-First: Samira Abi
Author-X-Name-Last: Dames
Author-Name: Bilal Al-Dah
Author-X-Name-First: Bilal
Author-X-Name-Last: Al-Dah
Author-Name: Mustafa Dah
Author-X-Name-First: Mustafa
Author-X-Name-Last: Dah
Title: Director categorisation and monitoring efficiency
Abstract:
This paper examines the impact of director co-option on the relationship between board structure and firm monitoring. Though non-co-opted independent directors enhance internal monitoring, co-opted independent directors seem to be the worst monitors. We do not observe a substantial difference in the monitoring functionality of co-opted and non-co-opted inside board members. Our paper suggests that co-opted independent directors are the main driving factor behind the converse association between co-opted boards and internal monitoring. We conclude that the efficiency of board monitoring should not be analysed solely based on director classification or director co-option, but rather a combination of both.
Journal: Int. J. of Business Governance and Ethics
Pages: 310-329
Issue: 3
Volume: 17
Year: 2023
Keywords: director co-option; board structure; monitoring efficiency.
File-URL: http://www.inderscience.com/link.php?id=130097
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Handle: RePEc:ids:ijbget:v:17:y:2023:i:3:p:310-329

Template-Type: ReDIF-Article 1.0
Author-Name: Mai Ngoc Khuong
Author-X-Name-First: Mai Ngoc
Author-X-Name-Last: Khuong
Author-Name: Khoa Truong An Nguyen
Author-X-Name-First: Khoa Truong An
Author-X-Name-Last: Nguyen
Author-Name: Thi Phuong Ngan To
Author-X-Name-First: Thi Phuong Ngan
Author-X-Name-Last: To
Title: Corporate strategic objective, corporate social responsibility practices and employees' affective commitment: a managerial perspective
Abstract:
Currently, although the implementation of corporate social responsibility (CSR) practices and its incorporation into business strategies is emphasised widely in developed countries as a key to sustainable growth and economic profitability, this term is still new to the Vietnamese market because of the low awareness of the importance of CSR practices, which leads to the failure of many firms. Since Vietnamese firms do not prioritise CSR implementation, Vietnam is experiencing an increasing shortage of skilled employees owing to a lack of motivation. Therefore, this study examines the relationship between the corporate strategic objective (CSO), CSR practices and employee commitment, to provide recommendations to enhance motivation. This study used a quantitative approach and data from a questionnaire delivered to 869 enterprises in 2019 in Vietnam. Results suggest that the CSO had direct and indirect effects on employee commitment through the mediation of CSR practices.
Journal: Int. J. of Business Governance and Ethics
Pages: 705-725
Issue: 6
Volume: 17
Year: 2023
Keywords: corporate strategic objective; CSO; corporate social responsibilities; CSR; affective commitment; managerial perspective; developing context.
File-URL: http://www.inderscience.com/link.php?id=134196
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Handle: RePEc:ids:ijbget:v:17:y:2023:i:6:p:705-725

Template-Type: ReDIF-Article 1.0
Author-Name: Ainur Ramazanova
Author-X-Name-First: Ainur
Author-X-Name-Last: Ramazanova
Author-Name: Assyl Sabitova
Author-X-Name-First: Assyl
Author-X-Name-Last: Sabitova
Author-Name: Raissa Orsayeva
Author-X-Name-First: Raissa
Author-X-Name-Last: Orsayeva
Author-Name: Gulmira Bairkenova
Author-X-Name-First: Gulmira
Author-X-Name-Last: Bairkenova
Author-Name: Indira Smailova
Author-X-Name-First: Indira
Author-X-Name-Last: Smailova
Title: Religious context and its influence on banking sector regulation
Abstract:
The aim of the study is to identify typical religiously-based regulatory practices in the banking sector of secular states. With this end in view, the intersection of religion and banking was qualitatively analysed, as well as confessional-based economies of Judaism, Christianity, and Islam were characterised. The results obtained provide evidence that religion exerts a notable influence on the social and economic life of the country. The Jewish banking system is based on the analogy of the Islamic finance paradigm - it is built upon Sharia law but provides services for the population according to national jurisdiction of the state and the laws of the Torah. In the meantime, the regulation of basic banking practices in the Christian tradition is not religiously conditioned. The originality of this study is in the analytical tool designed to manage financial activities within the particular economic system while making allowances to the moral values of society.
Journal: Int. J. of Business Governance and Ethics
Pages: 673-688
Issue: 6
Volume: 17
Year: 2023
Keywords: business ethics; religion; Islamic society; bank; economic behaviour.
File-URL: http://www.inderscience.com/link.php?id=134202
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File-Restriction: Access to full text is restricted to subscribers.
Handle: RePEc:ids:ijbget:v:17:y:2023:i:6:p:673-688

Template-Type: ReDIF-Article 1.0
Author-Name: Alex Joseph
Author-X-Name-First: Alex
Author-X-Name-Last: Joseph
Author-Name: Sarin Raju
Author-X-Name-First: Sarin
Author-X-Name-Last: Raju
Author-Name: T.M. Rofin
Author-X-Name-First: T.M.
Author-X-Name-Last: Rofin
Title: Basic human values of Indian management professionals: a demographic profile
Abstract:
This study tries to check the degree of basic human values among management professionals in India with considerable cultural and linguistic differences and how it varies across the different demographic influences. We have checked the impact of demographic variables like gender, age, education, type of organisation, place of residence, and work experience on basic human values. Hypotheses testing were conducted using MANOVA. It was inferred that the perception regarding the degree of basic human values differs among different management professionals based on their age, gender, education, type of organisation, and place of residence. Surprisingly, the work experience of the person does not have a significant influence on basic human values. Consequently, we imply that the demographics of an individual carve their basic human values. The findings and inferences of the proposed study will be of great importance to policymakers and recruiting managers to fetch the right candidate.
Journal: Int. J. of Business Governance and Ethics
Pages: 689-704
Issue: 6
Volume: 17
Year: 2023
Keywords: basic human values; managers; demographic factors; Schwartz; respect for humanity; self-enhancement; conservation; openness to change; recruiters; MANOVA.
File-URL: http://www.inderscience.com/link.php?id=134211
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Handle: RePEc:ids:ijbget:v:17:y:2023:i:6:p:689-704

Template-Type: ReDIF-Article 1.0
Author-Name: Najib H.S. Farhan
Author-X-Name-First: Najib H.S.
Author-X-Name-Last: Farhan
Author-Name: Faozi A. Almaqtari
Author-X-Name-First: Faozi A.
Author-X-Name-Last: Almaqtari
Author-Name: Waleed M. Al-ahdal
Author-X-Name-First: Waleed M.
Author-X-Name-Last: Al-ahdal
Author-Name: Hafiza Aishah Hashim
Author-X-Name-First: Hafiza Aishah
Author-X-Name-Last: Hashim
Title: Directors' remuneration, banks' specifics and board characteristics: the case of Indian listed banks
Abstract:
The article attempts to examine the impact of banks' specifics and board of directors' characteristics on directors' remuneration (REM) of 38 Indian listed banks from 2010 to 2019. The current study is based on secondary data that are extracted from the Prowess IQ database. Fixed effect model is used for analysing the data and generalised method of moment is applied for dealing with endogeneity problem. Finally, the sample is classified into three groups in order to check the robustness of the results. Results revealed that return on assets, size, and market capitalisation positively and significantly impact directors' REM of Indian listed banks. While banks' age, capital adequacy, current ratio, and board of directors' composition have an insignificant impact on directors' REM of Indian listed banks. The findings of the study provide new evidence about the impact of banks' specifics and board of directors' characteristics on directors' REM in the Indian banking sector. The findings suggest that firms' specifics are significant determinants of directors' REM.
Journal: Int. J. of Business Governance and Ethics
Pages: 726-748
Issue: 6
Volume: 17
Year: 2023
Keywords: directors' remuneration; board characteristics; Indian listed banks; banks' characteristics.
File-URL: http://www.inderscience.com/link.php?id=134213
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Handle: RePEc:ids:ijbget:v:17:y:2023:i:6:p:726-748

Template-Type: ReDIF-Article 1.0
Author-Name: Marco Fasan
Author-X-Name-First: Marco
Author-X-Name-Last: Fasan
Author-Name: Elise Soerger Zaro
Author-X-Name-First: Elise Soerger
Author-X-Name-Last: Zaro
Author-Name: Cláudio Soerger Zaro
Author-X-Name-First: Cláudio Soerger
Author-X-Name-Last: Zaro
Author-Name: Cesare Schiavon
Author-X-Name-First: Cesare
Author-X-Name-Last: Schiavon
Author-Name: Ernesto-Marco Bagarotto
Author-X-Name-First: Ernesto-Marco
Author-X-Name-Last: Bagarotto
Title: Do deviations from shareholder democracy harm sustainability? An empirical analysis of multiple voting shares in Europe
Abstract:
This paper builds on previous literature on corporate governance and sustainability by studying the relation between the adoption of multiple voting shares (MVS) and environmental, social and governance (ESG) performance. More specifically, it hypothesises that controlled companies with MVS have lower sustainability performance than controlled companies without MVS because of different shareholders incentives. We rely on a proprietary dataset that includes 1,940 firm-year observations from 11 European countries, between 2016 and 2018 and we conduct multivariate analyses. To account for endogeneity and to further strengthen the results, we performed a difference-in-differences (diff-in-diff) analysis. We find that companies controlled by a dominant shareholder through MVS have lower sustainability performance compared to controlled companies without MVS.
Journal: Int. J. of Business Governance and Ethics
Pages: 111-130
Issue: 2
Volume: 17
Year: 2023
Keywords: sustainability; corporate governance; multiple voting shares; MVS; short termism; environmental; social and governance; ESG.
File-URL: http://www.inderscience.com/link.php?id=129417
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Handle: RePEc:ids:ijbget:v:17:y:2023:i:2:p:111-130

Template-Type: ReDIF-Article 1.0
Author-Name: Hafizah Abd-Mutalib
Author-X-Name-First: Hafizah
Author-X-Name-Last: Abd-Mutalib
Author-Name: Nor Atikah Shafai
Author-X-Name-First: Nor Atikah
Author-X-Name-Last: Shafai
Title: Firm financial performance and sustainability reporting: the role of institutional investors' ownership
Abstract:
The relationship between firm financial performance and sustainability reporting (SR) has been extensively researched previously, but with inconsistent results. By incorporating the coercive isomorphism of the institutional theory, this study examines if the relationship is moderated by the ownership of institutional investors. Using data from a sample of 270 Malaysian public listed firms, the study tested two ordinary least square (OLS) regression models. The results show that firm performance and institutional ownership have a positive link to SR. Further examination however discloses a negative moderation of institutional ownership on the relationship between firm performance and SR, thus fail to support the indication that institutional investors coerce the investee firms to utilise their firm performance for sustainability activities. This study adds to SR-related literature by providing reliable and objective findings and directions for future studies in this context.
Journal: Int. J. of Business Governance and Ethics
Pages: 131-154
Issue: 2
Volume: 17
Year: 2023
Keywords: sustainability reporting; financial performance; institutional investors; institutional ownership; ordinary least square; OLS.
File-URL: http://www.inderscience.com/link.php?id=129419
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Handle: RePEc:ids:ijbget:v:17:y:2023:i:2:p:131-154

Template-Type: ReDIF-Article 1.0
Author-Name: Shih Yung Chou
Author-X-Name-First: Shih Yung
Author-X-Name-Last: Chou
Author-Name: Charles Ramser
Author-X-Name-First: Charles
Author-X-Name-Last: Ramser
Author-Name: Katelin Barron
Author-X-Name-First: Katelin
Author-X-Name-Last: Barron
Title: When silence is golden? Virtuous silence in the organisation: its conceptualisation, key characteristics, and values
Abstract:
Perhaps one of the most pervasive behaviours in organisations is individual silence. Although individual silence may be triggered by various motives, prior research has predominantly discussed individual silence from the dark side. Thus, individual silence has been viewed as a dysfunctional and antisocial workplace behaviour. In this article, we take a bright perspective by incorporating virtues into the discussion of individual silence. Specifically, we propose the concept of virtuous silence to capture individuals' inclination to remain silent in order to feel, think, and act in ways that contribute to the common good within the organisation. Additionally, virtuous silence contains the following key characteristics: 1) it is driven by an individual's natural propensity for righteousness and collective prosperity; 2) it is a dyadic behaviour; 3) it is a communicative behaviour that focuses on engaging oneself and others in deeper thinking and reasoning. Theoretical contributions and managerial implications are discussed.
Journal: Int. J. of Business Governance and Ethics
Pages: 182-195
Issue: 2
Volume: 17
Year: 2023
Keywords: virtuous silence; individual silence; virtues; organisational prosperity.
File-URL: http://www.inderscience.com/link.php?id=129421
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Handle: RePEc:ids:ijbget:v:17:y:2023:i:2:p:182-195

Template-Type: ReDIF-Article 1.0
Author-Name: Irina V. Berezinets
Author-X-Name-First: Irina V.
Author-X-Name-Last: Berezinets
Author-Name: Yulia B. Ilina
Author-X-Name-First: Yulia B.
Author-X-Name-Last: Ilina
Author-Name: Marat V. Smirnov
Author-X-Name-First: Marat V.
Author-X-Name-Last: Smirnov
Author-Name: Tengiz G. Ambardnishvili
Author-X-Name-First: Tengiz G.
Author-X-Name-Last: Ambardnishvili
Title: Do board characteristics matter for the dividend policy of state-owned companies? Evidence from Russia
Abstract:
This article seeks to contribute to the literature on corporate governance with particular focus on state-owned enterprises (SOEs). We put our analysis into the context of Russian SOEs operating in an economy with a high level of the state presence, and investigate the relationship between board characteristics and the dividend policy of SOEs. Specifically, we add to the studies on corporate governance in emerging markets by consideration of professional attorneys, a special category of mandated directors and a unique feature of boards of Russian SOEs. We analysed a panel of 1,226 firm-year observations for 2009-2012, the specific period of incremental innovations in SOEs' governance. Generally, our results support the agency theory and demonstrate that an increase in the proportion of independent directors and professional attorneys and an increase in the dividend payouts occur simultaneously, while the proportion of executives on the board is negatively related to the payout ratio.
Journal: Int. J. of Business Governance and Ethics
Pages: 196-222
Issue: 2
Volume: 17
Year: 2023
Keywords: board of directors; dividend policy; corporate governance; state-owned enterprises; emerging markets; Russia.
File-URL: http://www.inderscience.com/link.php?id=129429
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Handle: RePEc:ids:ijbget:v:17:y:2023:i:2:p:196-222

Template-Type: ReDIF-Article 1.0
Author-Name: Ibrahim Khalifa Elmghaamez
Author-X-Name-First: Ibrahim Khalifa
Author-X-Name-Last: Elmghaamez
Author-Name: Xin Yao Gan
Author-X-Name-First: Xin Yao
Author-X-Name-Last: Gan
Title: Corporate governance and financial performance of firms listed on Asian Pacific stocks: evidence from Malaysia, Thailand, and Singapore
Abstract:
This study examines the impact of corporate governance on the financial performance of Asia Pacific stocks in three Asian countries: Malaysia, Thailand and Singapore. By including a sample of 159 firms listed on three Asian stock markets from 2013 to 2017, this study found that the effects of corporate governance mechanisms vary significantly among the three Asian markets. Specifically, this study shows that board size has positively influenced listed firms' financial performance in the Singapore Exchange. However, our findings show that board size has negatively affected listed firms' financial performance in Thailand's Stock Exchange. In addition, our results reveal that board independence has negatively influenced listed firms' financial performance in Bursa Malaysia. Finally, this study provides implications for regulatory authorities in the Asian stock markets to separate between chairman and CEO roles since most Asian firms are owned and directed by business families.
Journal: Int. J. of Business Governance and Ethics
Pages: 155-181
Issue: 2
Volume: 17
Year: 2023
Keywords: corporate governance mechanisms; financial performance; return on assets; Malaysia; Thailand; Singapore; Asian stock markets.
File-URL: http://www.inderscience.com/link.php?id=129447
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Template-Type: ReDIF-Article 1.0
Author-Name: Suresh Kalagnanam
Author-X-Name-First: Suresh
Author-X-Name-Last: Kalagnanam
Author-Name: Priya Nair Rajeev
Author-X-Name-First: Priya Nair
Author-X-Name-Last: Rajeev
Title: Implementing mandatory corporate social responsibility in India: assessing progress made by corporates and NGOs
Abstract:
CSR in India is mandated through Section 135 of the Companies Act (2013), covering the practice and reporting of social responsibility projects. This paper examines India's CSR framework and reports findings on governance, planning, and implementation from a survey of and non-governmental organisations (NGOs). Overall findings reveal several positive aspects and inform us of the challenges that companies and NGOs consider essential. First, an overwhelming majority of companies focused on three investment areas: health, education, and the environment. Second, 88% of companies undertook long-term continuing projects, a positive signal from a social development perspective. Third, 68% reported that their CSR strategy was aligned with their core business strategy. Fourth, a significant majority of the companies have established the required structure for policy development, planning, and periodic monitoring from a governance perspective. Finally, findings on NGOs indicate several elements of preparedness; however, the retention of talented employees is a continual challenge.
Journal: Int. J. of Business Governance and Ethics
Pages: 34-49
Issue: 1
Volume: 17
Year: 2023
Keywords: mandatory corporate social responsibility; corporate performance; NGOs; governance; planning; implementation; reporting; accountability; corporate-NGO partnerships.
File-URL: http://www.inderscience.com/link.php?id=127468
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Template-Type: ReDIF-Article 1.0
Author-Name: Abdulhadi H. Ramadan
Author-X-Name-First: Abdulhadi H.
Author-X-Name-Last: Ramadan
Author-Name: Mahmoud Nassar
Author-X-Name-First: Mahmoud
Author-X-Name-Last: Nassar
Author-Name: Mohammad Haroun Sharairi
Author-X-Name-First: Mohammad Haroun
Author-X-Name-Last: Sharairi
Author-Name: Mohammed Hassan Makhlouf
Author-X-Name-First: Mohammed Hassan
Author-X-Name-Last: Makhlouf
Author-Name: Khalil Nimer
Author-X-Name-First: Khalil
Author-X-Name-Last: Nimer
Title: Sustainability reporting and assurance in Gulf Cooperation Council countries: what is missing?
Abstract:
This study explores the sustainability reporting (SR) and assurance market in the Gulf Cooperation Council (GCC) region from the Big 4 auditors' perspectives and investigates the drivers and barriers of SR and assurance in the GCC region. We have interviewed ten representatives of auditing firms (i.e., members of Big 4) in the GCC region. The results of study reveal the immaturity of the SR and assurance market in the region but are hopeful for the future contingent upon certain factors. In addition, the voluntary nature of SR, the cost of reporting and assurance, and religious concerns among others are primary barriers in front of the eagerness of firms to adopt SR and its assurance. Reputation building and accessing international markets among others are the main motivations for the adoption of SR and assurance. The interviewees have firmly expressed that there is no direct relationship between SR assurance and financial report audit.
Journal: Int. J. of Business Governance and Ethics
Pages: 355-392
Issue: 4
Volume: 17
Year: 2023
Keywords: sustainability report; assurance; Gulf Cooperation Council; GCC; Big 4; interview.
File-URL: http://www.inderscience.com/link.php?id=132077
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Handle: RePEc:ids:ijbget:v:17:y:2023:i:4:p:355-392

Template-Type: ReDIF-Article 1.0
Author-Name: Christian T. Elbæk
Author-X-Name-First: Christian T.
Author-X-Name-Last: Elbæk
Author-Name: Panagiotis Mitkidis
Author-X-Name-First: Panagiotis
Author-X-Name-Last: Mitkidis
Title: Evidence of ethics and misconduct in a multinational corporation: motives for growth of corrupt environments in today's business world
Abstract:
Unethical behaviour, such as corruption and fraud, is a massive problem in today's business world. Research in the fields of business ethics and moral psychology has presented compelling evidence of a series of behavioural concepts that might influence an individual's propensity to engage in unethical conduct. Yet, it is still unknown how these concepts apply to more ecologically valid contexts such as real-world scandals on unethical behaviour. Motivated by this, we use empirical qualitative evidence from one of Denmark's largest corruption scandals to explore how well renowned concepts within business ethics and moral psychology hold up in the real world, when looking into both what causes unethical behaviour and how it could be minimised. We find evidence that catalysts of immoral conduct in the case company are well supported by some of the most well researched concepts in the research area, and our research indicates a possible real-world interaction between concepts.
Journal: Int. J. of Business Governance and Ethics
Pages: 50-78
Issue: 1
Volume: 17
Year: 2023
Keywords: business ethics; corruption; moral psychology; empirical qualitative evidence.
File-URL: http://www.inderscience.com/link.php?id=127469
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Handle: RePEc:ids:ijbget:v:17:y:2023:i:1:p:50-78

Template-Type: ReDIF-Article 1.0
Author-Name: Khaldoon Albitar
Author-X-Name-First: Khaldoon
Author-X-Name-Last: Albitar
Author-Name: Siming Liu
Author-X-Name-First: Siming
Author-X-Name-Last: Liu
Author-Name: Khaled Hussainey
Author-X-Name-First: Khaled
Author-X-Name-Last: Hussainey
Author-Name: Gaoke Liao
Author-X-Name-First: Gaoke
Author-X-Name-Last: Liao
Title: Do investors care about corporate environmental responsibility engagement?
Abstract:
We aim to investigate the effect of corporate environmental responsibility (CER) engagement on investors' reactions. We also explore heterogeneity of this impact among different types of companies and different company's market performance. We use panel data models and quantile regression based on data related to firms listed on the A-share China security market and the final sample consists of 3,776 firm-year observations. The results show that CER engagement has a significant positive impact on investors' investment decisions. Further, investors are more sensitive to CER engagement of high energy-consumption companies and no matter the company is a state-owned or a non-state-owned, CER engagement has a significant positive impact on investors' reactions. CER engagement has a significant positive impact on investors' reactions in all quantiles except one and the promoting effect increases first and then decreases with the growth of corporate market value from lower to upper quantiles.
Journal: Int. J. of Business Governance and Ethics
Pages: 393-415
Issue: 4
Volume: 17
Year: 2023
Keywords: investor's reaction; corporate environmental responsibility; high energy-consumption; corporate market performance; heterogeneity.
File-URL: http://www.inderscience.com/link.php?id=132079
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Handle: RePEc:ids:ijbget:v:17:y:2023:i:4:p:393-415

Template-Type: ReDIF-Article 1.0
Author-Name: Elisa Baraibar-Diez
Author-X-Name-First: Elisa
Author-X-Name-Last: Baraibar-Diez
Author-Name: María D. Odriozola
Author-X-Name-First: María D.
Author-X-Name-Last: Odriozola
Title: Implementation of whistleblowing policies: the case of listed companies in Spain
Abstract:
To Shh, or not to Shh: that is the question. Paraphrasing Hamlet, one of the main ethical dilemmas for workers and organisations can be represented: to blow the whistle or to remain silent when facing a wrongdoing. Whistleblowing is analysed from psychological, normative and organisational points of view, but the implementation in the company is less represented. And it should not be like that, since internal whistleblowing mechanisms allow organisational wrongdoing staying inside the organisation, where it can be remedied and its reputational effects, alleviated. With a content analysis methodology, this paper analyses disclosed information about the implementation of whistleblowing mechanisms in Spanish listed companies (Ibex35), a country where corruption scandals have once again brought to the fore the problem of reporting wrongdoing. The implementation of whistleblowing mechanisms is heterogeneous in terms of denominations, channels and procedures, identifying weak points in the reporting of irregularities in CSR and sustainability reports.
Journal: Int. J. of Business Governance and Ethics
Pages: 79-98
Issue: 1
Volume: 17
Year: 2023
Keywords: whistleblowing; whistleblowing mechanisms; whistleblowers; ethics; business ethics; human resources; human resources management; sustainable HRM; Spain.
File-URL: http://www.inderscience.com/link.php?id=127471
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Handle: RePEc:ids:ijbget:v:17:y:2023:i:1:p:79-98

Template-Type: ReDIF-Article 1.0
Author-Name: Mohamed Saeudy
Author-X-Name-First: Mohamed
Author-X-Name-Last: Saeudy
Author-Name: Khaled Hussainey
Author-X-Name-First: Khaled
Author-X-Name-Last: Hussainey
Title: Emergent themes of social and environmental reporting in the UK retail banks
Abstract:
We examine current practices in the development and communication of social and environmental reporting (SER) in the UK retail banks. Empirical data was triangulated between semi-structured interviews with bank executives, bank sustainability reports, and third-party sustainability entrepreneur initiatives (termed 'SEIs') to identify current practices and growth areas. We use social contract theory to examine how these social and environmental retail banks developed their SER practices. Our findings reveal that SER practices are crucial for pursuing more positive social and environmental values. We clarify the role of SER as a form of integrated reporting (IR) to assess and improve the usefulness of the IR reporting practices. The SER practices also appear to have benefited from the presence of a number of SEIs in the sampled banks who specialise in commercialising social and environmental projects. In addition, methodical analyses of SER components assist managers and regulators in determining which components are meaningful to stakeholders.
Journal: Int. J. of Business Governance and Ethics
Pages: 416-442
Issue: 4
Volume: 17
Year: 2023
Keywords: social and relationship capital; integrated reporting; sustainable banking; social contract; value creation.
File-URL: http://www.inderscience.com/link.php?id=132080
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Handle: RePEc:ids:ijbget:v:17:y:2023:i:4:p:416-442

Template-Type: ReDIF-Article 1.0
Author-Name: Jakub Procházka
Author-X-Name-First: Jakub
Author-X-Name-Last: Procházka
Author-Name: Michal Jirásek
Author-X-Name-First: Michal
Author-X-Name-Last: Jirásek
Title: A cross-cultural comparison of attitudes towards business ethics
Abstract:
This study focuses on the cross-cultural differences in attitudes towards business ethics. It contains a systematic review of published studies that have used the attitudes towards business ethics questionnaire (ATBEQ) for measuring students' attitudes. Since business students represent future business leaders, they are an important focus of study in terms of ethical attitudes. Moreover, this subject is worth exploring cross-culturally, because of the growing interconnectedness of the business world. The study compares attitudes across ten samples from different countries and highlights the similarities and major differences. The study also draws attention to the recurring shortcomings of past research into ethical attitudes.
Journal: Int. J. of Business Governance and Ethics
Pages: 1-33
Issue: 1
Volume: 17
Year: 2023
Keywords: ATBEQ; business students; ethical attitudes; cross-cultural comparison; systematic review.
File-URL: http://www.inderscience.com/link.php?id=127477
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Template-Type: ReDIF-Article 1.0
Author-Name: Bruno F. Abrantes
Author-X-Name-First: Bruno F.
Author-X-Name-Last: Abrantes
Author-Name: Emelie Ström
Author-X-Name-First: Emelie
Author-X-Name-Last: Ström
Title: Business utilitarian ethics and green lending policies: a thematic analysis on the Swedish global retail and commercial banking sector
Abstract:
The pioneering work on environmental regulation in Sweden and that country's leading position in sustainability rankings has paradoxically passed almost unnoticed by academics. To this fact should be added, the scant attention given to the Nordic banking system. Becoming immersed into the realm of Swedish commercial banking ethics, we have focused on one of the top three commercial banks in the country, to map its corporate sustainability policies (CSP) and the compliance of the lending business process (LBP) to these policies. A descriptive-explanatory research framework utilises a critical case with a phronetic design. Data collected through interviews was manipulated under the thematic analysis method. We found a unique understanding of act-utilitarianism, in which, policies and practices are set to prevent financial risks and environment rebounds, as they are symbiotic. This allowed us to enlarge the body of knowledge on Nordic banking's sustainable governance and design the <i>green lending model</i> (<i>GLM</i>).
Journal: Int. J. of Business Governance and Ethics
Pages: 443-470
Issue: 4
Volume: 17
Year: 2023
Keywords: business ethics; corporate governance; corporate social responsibility; CSR; green lending model; GLM; sustainable banking; utilitarianism; global retail and commercial banking; GRCB; corporate sustainability policies; CSP; lending business process; LBP.
File-URL: http://www.inderscience.com/link.php?id=132087
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Handle: RePEc:ids:ijbget:v:17:y:2023:i:4:p:443-470

Template-Type: ReDIF-Article 1.0
Author-Name: Premananda Sethi
Author-X-Name-First: Premananda
Author-X-Name-Last: Sethi
Author-Name: Tarak Nath Sahu
Author-X-Name-First: Tarak Nath
Author-X-Name-Last: Sahu
Author-Name: Sudarshan Maity
Author-X-Name-First: Sudarshan
Author-X-Name-Last: Maity
Title: Corporate governance and firm performance of listed Indian companies
Abstract:
The present study investigates the interrelationship of corporate governance parameters like board independence and corporate board meetings. The other important control variables like age, leverage, firm's liquidity and size of the firm have been employed to analyse the alliance between corporate governance, vertical agency cost and performance of the firm. The study considers data corresponding to a panel of 76 non-financial firms during 2010-2019 listed in the National Stock Exchange, India. The study tries to empirically evaluate the association between corporate governance parameters and performance of the firm. By selecting the static panel data regression, researchers found no significant impact of corporate board meeting and board independence on firm performance. The study also documents a positive and significant relationship between board independence and asset utilisation ratio. Further, corporate board meetings have a negative relationship with vertical agency crisis.
Journal: Int. J. of Business Governance and Ethics
Pages: 573-588
Issue: 5
Volume: 17
Year: 2023
Keywords: corporate governance; firm performance; vertical agency crisis.
File-URL: http://www.inderscience.com/link.php?id=133115
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Handle: RePEc:ids:ijbget:v:17:y:2023:i:5:p:573-588

Template-Type: ReDIF-Article 1.0
Author-Name: William Hyslop
Author-X-Name-First: William
Author-X-Name-Last: Hyslop
Author-Name: Dilshad Sarwar
Author-X-Name-First: Dilshad
Author-X-Name-Last: Sarwar
Author-Name: Amin Hosseinian-Far
Author-X-Name-First: Amin
Author-X-Name-Last: Hosseinian-Far
Title: Updating UK CSR legislation and potentials for voluntary application
Abstract:
UK legislation is to follow the moral views of society, has begun to incorporate CSR into legislation, forcing companies to conform the voluntary inclusion of CSR into the business framework beyond the legislated minima. Although the incorporation of CSR is a relatively new concept, the relevant legislation does not address certain key points; this allows some companies to find loopholes within the law and perform actions that are damaging the environment, but are technically still within the constraints of the legislation. The absence of a structured assessment of legislations in the UK, against CSR guidelines has left legal escapes which some companies may exploit to avoid their social responsibility. To study the reality of this, thematic analysis was used to identify areas of CSR that are currently present within the UK legislation. Further, thematic analysis was also conducted on Carroll's sustainability pyramid to establish the main areas of CSR that are absent from the selected UK legislation. Accordingly, this study outlines a structured assessment of the current UK legislation in relation to CSR activities. Furthermore, we have provided a set of recommendations that can be espoused by the UK legislators.
Journal: Int. J. of Business Governance and Ethics
Pages: 589-618
Issue: 5
Volume: 17
Year: 2023
Keywords: corporate social responsibility; CSR; thematic analysis; CSR pyramid; UK legislations; sustainable business practices; UK.
File-URL: http://www.inderscience.com/link.php?id=133116
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Handle: RePEc:ids:ijbget:v:17:y:2023:i:5:p:589-618

Template-Type: ReDIF-Article 1.0
Author-Name: Olojede Paul
Author-X-Name-First: Olojede
Author-X-Name-Last: Paul
Author-Name: Erin Olayinka
Author-X-Name-First: Erin
Author-X-Name-Last: Olayinka
Author-Name: Adetula Dorcas
Author-X-Name-First: Adetula
Author-X-Name-Last: Dorcas
Title: Do corporate governance mechanisms restrain earnings management? Evidence from Nigeria
Abstract:
This paper examines the effect of corporate governance mechanisms on earnings management within the Nigerian context. The study adopted the panel generalised least square regression to analyse the data. A sample size of 49 companies was selected from the non-financial companies listed on the Nigerian Stock Exchange for six years (2012-2017). Overall, corporate governance mechanisms jointly have not restrained the possibility of earnings management in Nigeria, but the degree of impact by individual corporate mechanisms showed mixed results. From the analysis, five corporate governance variables (ownership concentration, managerial ownership, board size, gender diversity, and audit committee independence) have positive relationship with earnings management. This indicates that an increase in any of these variables increases managers' latitude for using earnings management to manage the firms' earnings. This confirms ineffectiveness of all these variables in restraining earnings management. In contrast, two variables (CEO duality and board independence) contribute to the reduction of earnings management of the selected firms in Nigeria. However, CEO duality is not statistically significant. Given the findings, the study recommends stricter compliance and enforcement to the corporate governance codes and appropriate legislation. Besides, more independent directors' representation on the board should be encouraged.
Journal: Int. J. of Business Governance and Ethics
Pages: 544-572
Issue: 5
Volume: 17
Year: 2023
Keywords: corporate failures; corporate governance mechanisms; earnings management; non-financial listed companies; Nigeria.
File-URL: http://www.inderscience.com/link.php?id=133117
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Handle: RePEc:ids:ijbget:v:17:y:2023:i:5:p:544-572

Template-Type: ReDIF-Article 1.0
Author-Name: Saffet Aras Uygur
Author-X-Name-First: Saffet Aras
Author-X-Name-Last: Uygur
Author-Name: Christopher J. Napier
Author-X-Name-First: Christopher J.
Author-X-Name-Last: Napier
Title: Governance and the prevention of fraud in charities in England and Wales
Abstract:
Despite increasing public attention and media coverage of fraud, no solution to this problem has been designed specifically for the not-for-profit sector. This study focuses on charities in England and Wales and examines variables derived from a content analysis of 42 fraud and 42 no-fraud charities' annual reports and financial statements. We use logistic regression to explain and predict fraud in the charity sector. We examine whether a range of governance-type variables are significantly related to the likelihood of fraud in charities. We find that smaller boards, which imply a small cosy environment for governance, are associated with a greater likelihood of fraud, suggesting that larger boards enhance monitoring in the not-for-profit sector. Also, a low or zero-level of grant funding is associated with a greater likelihood of fraud, implying that monitoring by long-term donors is also important in curbing fraud.
Journal: Int. J. of Business Governance and Ethics
Pages: 495-524
Issue: 5
Volume: 17
Year: 2023
Keywords: fraud; fraud in the not-for-profit sector; board size; logistic regression; England.
File-URL: http://www.inderscience.com/link.php?id=133118
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Handle: RePEc:ids:ijbget:v:17:y:2023:i:5:p:495-524

Template-Type: ReDIF-Article 1.0
Author-Name: Muhammad Khaleel
Author-X-Name-First: Muhammad
Author-X-Name-Last: Khaleel
Author-Name: Shankar Chelliah
Author-X-Name-First: Shankar
Author-X-Name-Last: Chelliah
Title: Does hostile environment encourages abusive supervision and deviant work behaviours: a mediation approach
Abstract:
This study aims to examine the role of hostile climate in initiating abusive supervision and the mediating role of abusive supervision between the relationship of perceived hostile climate and workplace deviance. A cross-sectional study design was employed to collect the data from the 358 respondents in manufacturing SMEs in Pakistan. Results of the study revealed that perceived hostile climate is significantly related to abusive supervision and workplace deviance. Abusive supervision is significantly related to workplace deviance and it mediates the relationship between perceived hostile climate and workplace deviance. The findings of the current study give insight to the academicians and managers on the prevalence of abuse in the workplace. Further, limitations and future recommendations are given in this study. To the best of our knowledge, this study is one of its own kinds no such study has been conducted before.
Journal: Int. J. of Business Governance and Ethics
Pages: 99-110
Issue: 1
Volume: 17
Year: 2023
Keywords: abusive supervision; hostile work environment; workplace deviance; mistreatment; stress and coping.
File-URL: http://www.inderscience.com/link.php?id=127486
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Handle: RePEc:ids:ijbget:v:17:y:2023:i:1:p:99-110