Template-Type: ReDIF-Article 1.0 Author-Name: Masaya Fujita Author-X-Name-First: Masaya Author-X-Name-Last: Fujita Title: Without capital accumulation, is productive scale expansion possible? Abstract: The expansion of productive scale is often funded by the immediate reinvestment of a depreciation fund. This phenomenon is called Lomann-Ruchti effect. The question is whether this is possible without additional investment or not. One theory claims this is attributable to the increased circulation of advanced capital, whereas, this article argues that the effect is realised by capital accumulation hidden behind depreciation procedures. Journal: Int. J. of Critical Accounting Pages: 114-124 Issue: 2 Volume: 11 Year: 2020 Keywords: depreciation; depreciation fund; Lomann-Ruchti effect; cycle of fixed assets; depreciation multiplier; reinvestment of depreciation fund; expansion of productive scale; capital accumulation. File-URL: http://www.inderscience.com/link.php?id=105055 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijcrac:v:11:y:2020:i:2:p:114-124 Template-Type: ReDIF-Article 1.0 Author-Name: Erastus Mbithi Author-X-Name-First: Erastus Author-X-Name-Last: Mbithi Author-Name: David Wang'ombe Author-X-Name-First: David Author-X-Name-Last: Wang'ombe Author-Name: Tankiso Moloi Author-X-Name-First: Tankiso Author-X-Name-Last: Moloi Title: Multi-theoretical perspectives for corporate risk disclosure: a literature review Abstract: The purpose of this article is to review and discuss theoretical approaches commonly used to study corporate risk disclosure (CRD) behaviour. The review presents areas of convergence and divergence in understanding CRD so as to build a case for an integrated theoretical perspective. The multi-theoretical approach will provide wide conceptual lens to understand, explain CRD behaviour, and identify ways in which CRD can attain high quality. The paper reviewed 52 articles from accounting and non-accounting journals published between 1990–2019. The journals reviewed were identified according to the UK's Association of Business Schools (ABS) journal quality ranking guide. The paper responds to literature calling for CRD quality to improve among policymakers, regulators, and academicians. The paper argues that any attempts to enhance CRD quality should start by establishing an integrated framework that will help in understanding the phenomena in several perspectives in order reconcile inconsistent results of prior studies. Journal: Int. J. of Critical Accounting Pages: 125-143 Issue: 2 Volume: 11 Year: 2020 Keywords: agency theory; resource dependency theory; signalling theory; stakeholder theory; legitimacy theory; institutional theory; multi-theoretical perspective. File-URL: http://www.inderscience.com/link.php?id=105064 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijcrac:v:11:y:2020:i:2:p:125-143 Template-Type: ReDIF-Article 1.0 Author-Name: Albert Ochien'g Abang'a Author-X-Name-First: Albert Ochien'g Author-X-Name-Last: Abang'a Author-Name: David Wang'ombe Author-X-Name-First: David Author-X-Name-Last: Wang'ombe Title: Theoretical perspective of corporate governance among state-owned enterprises: a literature review Abstract: Governments and business practitioners continuously seek to improve quality of corporate governance in order to meet societal objectives. Thus, the purpose of this paper is to review the previous literature in order to identify theories that may be used to explain factors that explain the variation of the quality of corporate governance among state-owned enterprises. The paper employs critical evaluation of literature on key terms based on Boolean search logic between January 1990 to December 2018. The review provides researchers with a multi-theoretical framework that may be used to explain and predict the quality of corporate governance among state-owned enterprises. This study contributes to past research by giving a broad overview of multi-theoretical framework, as well as new insight from social capital theory perspective in a SOEs context. In addition, the study also contributes to a limited study in the public sector. The findings have implications for regulators, government and academics. Journal: Int. J. of Critical Accounting Pages: 160-179 Issue: 2 Volume: 11 Year: 2020 Keywords: shareholder theory; institutional theory; stewardship theory; stakeholder theory; resource dependency theory; social capital theory; multi-theoretical framework. File-URL: http://www.inderscience.com/link.php?id=105065 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijcrac:v:11:y:2020:i:2:p:160-179 Template-Type: ReDIF-Article 1.0 Author-Name: Larita J. Killian Author-X-Name-First: Larita J. Author-X-Name-Last: Killian Title: Special districts and social cohesion: an initial study Abstract: The USA is experiencing increased social and economic fragmentation. Various explanations are offered, but an overlooked factor may be increasing reliance on special districts (SDs) to deliver public services. This study draws from ethical discourse theory to investigate the relationship between SDs and social cohesion. Using male incarceration rates as an indicator for levels of social cohesion and marginalisation, this study finds that as the different types of SDs within a state increases, male incarceration rates also increase. This initial study does not posit causality. Relying on SDs to deliver public services may lead to reduced social cohesion and increased marginalisation, as ethical discourse theory suggests. Alternatively, it may be that reliance on SDs and male incarceration rates are both functions of other factors that reduce social cohesion. Journal: Int. J. of Critical Accounting Pages: 180-199 Issue: 2 Volume: 11 Year: 2020 Keywords: Habermas; ethical discourse; special districts; social cohesion; incarceration. File-URL: http://www.inderscience.com/link.php?id=105067 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijcrac:v:11:y:2020:i:2:p:180-199 Template-Type: ReDIF-Article 1.0 Author-Name: Mahmood Fakhro Author-X-Name-First: Mahmood Author-X-Name-Last: Fakhro Author-Name: Gagan Kukreja Author-X-Name-First: Gagan Author-X-Name-Last: Kukreja Author-Name: Adel M. Sarea Author-X-Name-First: Adel M. Author-X-Name-Last: Sarea Title: Enhanced disclosures practice towards integrated reporting: evidence from Bahrain Abstract: The aim of this research is to evaluate the evolving disclosures trends of Bahrain-based telecommunication company, Bahrain Telecommunication Company (Batelco) towards integrated reporting (IR) between 2012 and 2016 by using content analysis approach. The selected disclosure indicators of IR were chosen from previous research studies as well as seven guiding principles from the international integrated reporting framework (IIRF). These seven principles include: 1) strategic focus and future orientation; 2) connectivity of information; 3) stakeholders' relationships; 4) materiality; 5) conciseness; 6) reliability and completeness; 7) consistency and comparability. The study results showed that the Batelco scored better on the principles of stakeholders' relationships, strategic focus and future orientation followed by materiality, but the disclosure related to materiality was the highest during last five years. On the other hand, reliability and completeness and consistency and comparability disclosure score were lowest. However, most of the disclosure items of the guiding principles have been included in the annual reports. Journal: Int. J. of Critical Accounting Pages: 144-159 Issue: 2 Volume: 11 Year: 2020 Keywords: integrated reporting; ESG reporting; corporate reporting; disclosures; Bahrain. File-URL: http://www.inderscience.com/link.php?id=105068 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijcrac:v:11:y:2020:i:2:p:144-159 Template-Type: ReDIF-Article 1.0 Author-Name: Richard Amankwa Fosu Author-X-Name-First: Richard Amankwa Author-X-Name-Last: Fosu Author-Name: Mohammed Amidu Author-X-Name-First: Mohammed Author-X-Name-Last: Amidu Author-Name: William Coffie Author-X-Name-First: William Author-X-Name-Last: Coffie Title: Does institutional intervention achieve intended outcomes? The case of a professional accountancy organisation Abstract: The impact of donor-funded interventions has been a subject of raging controversy over the many years of donor support. This paper assesses, through the lens of resource dependence theory (RDT), the impact of donor-funded interventions on a professional accountancy organisation (PAO) and to describe how the intervention has influenced the PAO operations and activities. A qualitative research design was adopted where data were collected through a semi-structured interview with the key principal officers of the PAO. The empirical results show a general acknowledgement among the interviewees of the positive impact of the intervention on the activities of the PAO. However, the biggest challenge encountered in the implementation of the funded intervention is the counterpart funding provided by the PAO. Moreover, the level of participation by the PAO in the determination of program deliverables was not as expected. The findings of the paper have implications for future donor support to professional accountancy organisations in other developing countries. Journal: Int. J. of Critical Accounting Pages: 91-113 Issue: 2 Volume: 11 Year: 2020 Keywords: institutional intervention; professional accountancy organisation; PAO; developing countries; Ghana. File-URL: http://www.inderscience.com/link.php?id=105069 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijcrac:v:11:y:2020:i:2:p:91-113 Template-Type: ReDIF-Article 1.0 Author-Name: Mumbi Maria Wachira Author-X-Name-First: Mumbi Maria Author-X-Name-Last: Wachira Title: Broad-based black economic empowerment and CEO racial representation in South Africa Abstract: This paper is an empirical exploration of the effectiveness of racial inclusion policies in South Africa, namely broad-based black economic empowerment (B-BBEE), on the racial composition of corporate leadership in South Africa. Prior perceptions on B-BBEE suggest that the legislation has only benefited a small group of the population which has only led to further economic exclusion across and within racial groupings in South Africa. In this article, the racial composition of corporate leadership among listed entities on the JSE is analysed to establish if employment equity-one of the core elements under B-BBEE has been achieved. The results illustrate that CEO and executive directorship positions are still primarily occupied by white individuals. In addition, the likelihood that a black individual will be a CEO is primarily influenced by whether or not corporate executive directors are white or black. Furthermore, black individuals appear to predominantly occupy non-executive and independent directorship positions, whereas white individuals primarily occupy executive directorship positions. This study therefore contributes to the growing body of research that explores the efficacy of B-BBEE within the corporate sphere in South Africa. Journal: Int. J. of Critical Accounting Pages: 201-216 Issue: 3 Volume: 11 Year: 2020 Keywords: broad-based black economic empowerment; South Africa; corporate governance. File-URL: http://www.inderscience.com/link.php?id=109244 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijcrac:v:11:y:2020:i:3:p:201-216 Template-Type: ReDIF-Article 1.0 Author-Name: Zaid Alshawabka Author-X-Name-First: Zaid Author-X-Name-Last: Alshawabka Author-Name: Umesh Sharma Author-X-Name-First: Umesh Author-X-Name-Last: Sharma Title: Quranic hermeneutics: a new Islamic methodology to understanding accounting qualitative data within the Islamic world context Abstract: This paper attempts to propose a new research methodology to text analysis in the accounting field in which classical Islamic hermeneutics is applied to understand and interpret data in the qualitative research in the Islamic world context. This paper reviewed a wide range of Quranic interpretation literature. This paper found that classical Islamic hermeneutics requires two phases to understanding the text: the retrospective understanding phase and interpretation phase. The first phase in which the scholar gains this understanding is through a review of secondary data. Having this prior knowledge is necessary if the scholar is to understand the views of the stakeholders because classical Islamic hermeneutics calls for an understanding of the original meaning of the text originator. Journal: Int. J. of Critical Accounting Pages: 217-232 Issue: 3 Volume: 11 Year: 2020 Keywords: humanistic; classical; Quranic hermeneutics; accounting research; Islamic exegesis. File-URL: http://www.inderscience.com/link.php?id=109261 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijcrac:v:11:y:2020:i:3:p:217-232 Template-Type: ReDIF-Article 1.0 Author-Name: Fathi Jouini Author-X-Name-First: Fathi Author-X-Name-Last: Jouini Author-Name: Ahlem Selma Messai Author-X-Name-First: Ahlem Selma Author-X-Name-Last: Messai Title: Corporate social responsibility and the corporate financial performance: the moderator role of firm size Abstract: This article aims to determine empirically the moderating role of the firm size and the relationship between corporate social responsibility and the economic corporate financial performance for a sample of 87 French companies listed SBF 120 index for the period from 2012 to 2014. Our study integrates the score of performance of corporate social responsibility and these variables such as governance, the employment, the environment and community. Our study demonstrates a positive effect of the interaction between the firm size with each variable of corporate social responsibility. Journal: Int. J. of Critical Accounting Pages: 233-251 Issue: 3 Volume: 11 Year: 2020 Keywords: performance; social responsibility; governance; the environment; the employment and community. File-URL: http://www.inderscience.com/link.php?id=109269 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijcrac:v:11:y:2020:i:3:p:233-251 Template-Type: ReDIF-Article 1.0 Author-Name: Rajinder Minhas Author-X-Name-First: Rajinder Author-X-Name-Last: Minhas Title: Altman's Z-score analysis: a case of Nahar Spinning Mills Limited (The Nahar Oswal Group) Abstract: Corporate frauds and scams have made the scene of corporate and its governance sensitive and susceptible. It compels to raise brows and increases one's quest to know what is behind the veil; an ethical governance or seemingly to be a governance which is self-styled, artificial, biased, mere a formality or a conspiracy against the interest of minority stakeholders! Therefore here comes the need to protect and safeguard the interest of at mercy (minority stakeholders). The present study is financial statement analysis case study of one of the flagship companies of the Nahar Oswal Group of Companies in the Punjab State of India Country. The purpose of the study is to portray the image of the company from longitudinal time series analysis of its financial statement extending to 12 years from year 2006 till 2017. Journal: Int. J. of Critical Accounting Pages: 252-268 Issue: 3 Volume: 11 Year: 2020 Keywords: board; company; minority stakeholders; Nahar Spinning Mills Limited. File-URL: http://www.inderscience.com/link.php?id=109283 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijcrac:v:11:y:2020:i:3:p:252-268 Template-Type: ReDIF-Article 1.0 Author-Name: Julius A. Nukpezah Author-X-Name-First: Julius A. Author-X-Name-Last: Nukpezah Title: Toward a higher order accountability in local economic development in Ghana Abstract: The article examines political accountability that informs local government administration in Ghana in the context of the US experience and challenges of economic development in Africa. It offers a critical perspective on Ghana's local government administration that contributes to higher order accountability to citizens that leads to local economic development. It surmises that while electoral and fiscal decentralisation contribute to political accountability, these are at best lower order accountability mechanisms. Higher order accountability should include a decentralised entrepreneurial leadership that emphasises entrepreneurship, professionalism, local autonomy, and inter-local competition that are necessary for local economic development in Ghana making it a model for Africa's renaissance. The article, therefore, advances the literature on political accountability and local economic development in Ghana and Africa as a whole with practical and progressive solutions to the challenges of economic development on the continent. Journal: Int. J. of Critical Accounting Pages: 269-285 Issue: 3 Volume: 11 Year: 2020 Keywords: political accountability; local government; economic development; electoral decentralisation; fiscal decentralisation; decentralised entrepreneurial leadership; Ghana. File-URL: http://www.inderscience.com/link.php?id=109284 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijcrac:v:11:y:2020:i:3:p:269-285 Template-Type: ReDIF-Article 1.0 Author-Name: Mithkal Hmoud Salem Alqaraleh Author-X-Name-First: Mithkal Hmoud Salem Author-X-Name-Last: Alqaraleh Author-Name: Abdul-Naser Ibrahim Nour Author-X-Name-First: Abdul-Naser Ibrahim Author-X-Name-Last: Nour Title: The impact of the audit committee on the timeliness of the annual financial reports in Jordanian companies listed in the Amman Stock Exchange Abstract: The study examined the impact of the audit committee on the timeliness of the annual financial reports in Jordanian companies listed in the Amman Stock Exchange. The study used correlational research design. The data which collected from the published annual financial reports of 172 companies listed in Jordan for the duration between 2014 and 2016. The result showed that there is a positive and significant relationship between audit committee (audit committee independence, audit committee meeting and audit committee size) and timeliness of financial reports. In addition, there is a positive role for the audit committee to oversee the preparation and publication of financial reports. The study hereby recommend that companies to disclose the annual financial reports in legal time as this has become necessary in view of their impact on investor decisions. And continue to study this type of research for other financial periods. Journal: Int. J. of Critical Accounting Pages: 287-298 Issue: 4 Volume: 11 Year: 2020 Keywords: audit committee; audit committee independence; ACI; audit committee meeting; ACM; audit committee size; ACS; timeliness of financial reports; TFRs. File-URL: http://www.inderscience.com/link.php?id=110320 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijcrac:v:11:y:2020:i:4:p:287-298 Template-Type: ReDIF-Article 1.0 Author-Name: Riad Sultan Author-X-Name-First: Riad Author-X-Name-Last: Sultan Title: Accounting for the non-market benefits of water supply improvements to ensure sustainability - the case of Mauritius Abstract: The paper uses a contingent valuation survey to estimate the non-market benefits of improvements in the water systems in a small island state. By conceptualising economic benefits through the willingness to pay (WTP) approach, two econometric models are estimated - a participation logit regression model focusing on the intent to contribute an amount of money and a double-bounded model analysing WTP and associated responses. The regression analysis concludes that income, age, education level and household size are important determinants of WTP. The mean WTP is estimated at 0.02% of average monthly household income. Households are willing to pay an equivalent increase of 27% in the mean water bill for a reliable water supply system, confirming significant aggregate benefits on an annual basis. The result of the study is an important component in cost-benefit analysis for water-related investments. Journal: Int. J. of Critical Accounting Pages: 299-317 Issue: 4 Volume: 11 Year: 2020 Keywords: sustainable water provision; willingness to pay; WTP; contingent valuation; double-bounded model; cost-benefit analysis; Mauritius. File-URL: http://www.inderscience.com/link.php?id=110330 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijcrac:v:11:y:2020:i:4:p:299-317 Template-Type: ReDIF-Article 1.0 Author-Name: Nida Türegün Author-X-Name-First: Nida Author-X-Name-Last: Türegün Title: Risk taking in businesses from an accounting perspective Abstract: The aim of this study is to assess, understand and discuss risk-taking within business sphere from an accounting perspective. The core focus is on creating a bridge of literature between the past and present studies understanding the need to undertake risk. The discussion in the paper has helped in presenting critical acclaim to the work of research and assessment which was undertaking by auditors, financial professionals and business researchers. The theory has successfully backed up the practice of risk management which allows and motivates business owners to create value for its stakeholders and investors. The study also proves that that accounting information plays a crucial role in presenting transparency and security for investors. The use of the findings of this paper could assist to come up with the necessary measures that would improve risk management and also establish the appropriate accounting implementation. Journal: Int. J. of Critical Accounting Pages: 318-331 Issue: 4 Volume: 11 Year: 2020 Keywords: risk taking; risk management; accounting; corporate governance; value creation. File-URL: http://www.inderscience.com/link.php?id=110331 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijcrac:v:11:y:2020:i:4:p:318-331 Template-Type: ReDIF-Article 1.0 Author-Name: Theresa F. Henry Author-X-Name-First: Theresa F. Author-X-Name-Last: Henry Title: Has the road to global accounting convergence come to an end? Abstract: This paper provides a critical review of the convergence of global accounting standards by the FASB and IASB with a focus on the influence that standard setters and regulators have had on its progress. The two boards have sustained a long history of cooperative development and committed, in 2002, to give their best efforts to make their existing financial reporting standards fully compatible. In recent years, the movement has lost momentum with many projects discontinued and no new items added to the agenda. The goal of a single set of accounting standards seems less realistic as regulators and standard setters come to fully comprehend the challenges and extent of required training, varying national characteristics, and shared decision making which prevent full agreement. Recent changes in leadership have shifted the focus away from international standards further indicating that the road to global accounting convergence may, indeed, have come to an end. Journal: Int. J. of Critical Accounting Pages: 332-349 Issue: 4 Volume: 11 Year: 2020 Keywords: convergence; globalisation; accounting standards. File-URL: http://www.inderscience.com/link.php?id=110332 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijcrac:v:11:y:2020:i:4:p:332-349 Template-Type: ReDIF-Article 1.0 Author-Name: Basma Ben Nefissa Author-X-Name-First: Basma Ben Author-X-Name-Last: Nefissa Author-Name: Faouzi Jilani Author-X-Name-First: Faouzi Author-X-Name-Last: Jilani Title: The effect of mandatory adoption of IFRS on the cost of equity of capital in the French context Abstract: The purpose of our research is to analyse the impact of the mandatory adoption of IFRS on one of the aspects of the quality of accounting information, which is the cost of equity of capital. In order to treat this relationship, we chose to refer to a particular context, which is the French context, more particularly the French companies belonging to the SBF 120 index. We have followed these companies over two periods: the first period is the so-called pre adoption period of IFRS, which runs from 2003 to 2004, the second period runs from 2005 to 2013 and that is the period of post-adoption. The issue of our research is; therefore, as follows: what is the impact of the mandatory adoption of IFRS on the cost of equity of capital? After empirical analysis, we found that the mandatory adoption of IFRS has led to a decrease in the cost of equity of capital. Journal: Int. J. of Critical Accounting Pages: 350-367 Issue: 4 Volume: 11 Year: 2020 Keywords: IFRS; quality of accounting information; mandatory adoption of IFRS; cost of equity of capital. File-URL: http://www.inderscience.com/link.php?id=110333 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijcrac:v:11:y:2020:i:4:p:350-367 Template-Type: ReDIF-Article 1.0 Author-Name: Nida Türegün Author-X-Name-First: Nida Author-X-Name-Last: Türegün Title: Accounting for e-commerce sector Abstract: This study analyses the accounting in the context of e-commerce with the objective of identifying key challenges and factors affecting the development of electronic commerce. Thematic analysis is applied to the evaluation of major concepts and theories to facilitate a critical assessment of the applicability of accounting standards to the e-commerce business. By focusing on factors affecting the development of the e-commerce industry, this paper serves as a useful guide to modern accountants as well as contributing to knowledge development. Thus, the study will create new knowledge about the role of information technology in transforming the manner in which modern accounting is conducted, and whether it complies with the required standards. The main finding of this paper is that complexities involved in collection and analysis of financial data in online trading hinders the effectiveness of the application of various accounting standards. Journal: Int. J. of Critical Accounting Pages: 429-438 Issue: 5 Volume: 11 Year: 2020 Keywords: accounting; e-commerce; challenges; accounting standards; financial reporting; online transactions. File-URL: http://www.inderscience.com/link.php?id=111564 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijcrac:v:11:y:2020:i:5:p:429-438 Template-Type: ReDIF-Article 1.0 Author-Name: Andreas G. Georgantopoulos Author-X-Name-First: Andreas G. Author-X-Name-Last: Georgantopoulos Author-Name: Nikolaos Eriotis Author-X-Name-First: Nikolaos Author-X-Name-Last: Eriotis Author-Name: Ioannis Chasiotis Author-X-Name-First: Ioannis Author-X-Name-Last: Chasiotis Title: Corporate governance indicators as determinants of bank efficiency: the case of the UK listed banks Abstract: This paper investigates the impact of a variety of corporate governance mechanisms on the performance of banks listed on the London Stock Exchange (LSE), by utilising data collected for 52 banking institutions for the period 2012 to 2017. Exhaustive results derived from multi-model applications document the superiority of GMM models to examine these relationships. Based on robust empirical findings, we support that increasing board size, especially the number of non-executive directors, and the frequency of board meetings up to a certain point could prove to be beneficial for the listed banks on the LSE. Moreover, our findings imply that simply complying with the governance code including independent board members or following the trend of gender diversity without proper evaluation of executives' skills could damage bank efficiency. Finally, this study fails to discern significant links between the number of foreign directors and CEO-Chairman duality with the performance of the UK banks. Journal: Int. J. of Critical Accounting Pages: 391-416 Issue: 5 Volume: 11 Year: 2020 Keywords: banking; corporate governance; board diversity; London Stock Exchange; LSE; efficiency. File-URL: http://www.inderscience.com/link.php?id=111566 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijcrac:v:11:y:2020:i:5:p:391-416 Template-Type: ReDIF-Article 1.0 Author-Name: Julius Ibitoye Oyebanji Author-X-Name-First: Julius Ibitoye Author-X-Name-Last: Oyebanji Author-Name: Pierre Le Roux Author-X-Name-First: Pierre Le Author-X-Name-Last: Roux Title: Impact of green energy policy on sustainable environment in South Africa: an ARDL and Toda-Yamamoto approach Abstract: This paper examines the long-run relationship and the direction of causality between green energy consumption and some environmental variables like deforestation, natural resource depletion, carbon dioxide emission, and non-renewable energy in South Africa from 1986 to 2015. In order to determine the long-run relationship or the sustainability level of adopting the green energy policies on the environment, the study utilised the autoregressive distributed lag bound testing approach to co-integration and the Toda-Yamamoto approach to check the direction of causalities among the variables. The study established a substitutability effect between green growth policies and the consumption of non-renewable energy. However, no evidence is found on the impact of green growth policies on the levels of deforestation and carbon dioxide (CO<SUB align="right"><SMALL>2</SMALL></SUB>) emissions, as well as natural resource depletion in South Africa. This study does not only make contributions to the literature on the relevance of green growth policies for achieving environmental sustainability especially insights from natural resource depletion and deforestation in South Africa. It also recommends that South Africa and other developing countries should adopt continued implementations of green growth policies as a panacea for achieving environmental sustainability. Journal: Int. J. of Critical Accounting Pages: 369-390 Issue: 5 Volume: 11 Year: 2020 Keywords: renewable energy; green growth; environmental sustainability; deforestation; natural resource depletion; South Africa. File-URL: http://www.inderscience.com/link.php?id=111567 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijcrac:v:11:y:2020:i:5:p:369-390 Template-Type: ReDIF-Article 1.0 Author-Name: Mohamed Fawzy Omran Author-X-Name-First: Mohamed Fawzy Author-X-Name-Last: Omran Title: Gender inequality among young entrepreneurs in Egypt: an empirical study Abstract: The study aims at exploring how young entrepreneurs perceive gender inequality in Egypt and to assess their understanding about the nature of entrepreneurship activities. The study is based on a survey of 101 young entrepreneurs who participated in an event organised by the European Union in 2017 to boost the young participation in economic activities away from the public sector. The results indicate that female participate less in entrepreneurship activities than male. Larger percentage of female respondents misunderstand the meaning of entrepreneurship activities thinking it means state subsidy or secured job. It is recommended that entrepreneurship education should be introduced in primary and secondary schools. The limitation of the paper is that it concentrates on the more educated in Egypt and therefore the characteristics of young entrepreneurs who drop from school to find private business to support their families is outside the scope of this paper. Journal: Int. J. of Critical Accounting Pages: 439-448 Issue: 5 Volume: 11 Year: 2020 Keywords: gender inequality; Egypt; opportunity entrepreneurship; necessity entrepreneurship; entrepreneurship education. File-URL: http://www.inderscience.com/link.php?id=111570 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijcrac:v:11:y:2020:i:5:p:439-448 Template-Type: ReDIF-Article 1.0 Author-Name: Labani Dey Author-X-Name-First: Labani Author-X-Name-Last: Dey Author-Name: Narasingha Das Author-X-Name-First: Narasingha Author-X-Name-Last: Das Title: Women empowerment and political participation: a sociological study in West Bengal, India Abstract: To promote women empowerment, enrichment in democratic governance is an essential requirement in any state or nation participation in political agenda and politics is essential in the development of good governance and democratic framework. In this regard, to increase the political participation of women, the most important institutions are the political parties. Political parties can influence women's political empowerment through Civil Society Organizations (CSOs) and international organisations. In India, women are still in a subordinate position in determining legislative and political priorities. In this backdrop, our study assesses the status of political participation that is playing a crucial role in achieving gender equality and women empowerment in West Bengal, India. Journal: Int. J. of Critical Accounting Pages: 417-428 Issue: 5 Volume: 11 Year: 2020 Keywords: women empowerment; political participation; good governance. File-URL: http://www.inderscience.com/link.php?id=111572 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijcrac:v:11:y:2020:i:5:p:417-428