{"title":"Chairperson leadership efficacy, board members knowledge and strategy: a study of private firms in Kenya","authors":"J. Tuwey, N. Koske, A. Kimwolo","doi":"10.1504/ijcm.2022.10047030","DOIUrl":"https://doi.org/10.1504/ijcm.2022.10047030","url":null,"abstract":"","PeriodicalId":191197,"journal":{"name":"International Journal of Comparative Management","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129636735","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Indian overseas direct investment in services sector: a study on emerging trends and patterns","authors":"S. Veeramani, N. Anam","doi":"10.1504/ijcm.2021.10039628","DOIUrl":"https://doi.org/10.1504/ijcm.2021.10039628","url":null,"abstract":"","PeriodicalId":191197,"journal":{"name":"International Journal of Comparative Management","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133786097","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Macroeconomic determinants of market performance: a comparative analysis of the stock markets of Mauritius and Malaysia","authors":"Akshay Yashveer Ramkalawon, H. Kasseeah","doi":"10.1504/IJCM.2021.10036242","DOIUrl":"https://doi.org/10.1504/IJCM.2021.10036242","url":null,"abstract":"","PeriodicalId":191197,"journal":{"name":"International Journal of Comparative Management","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116666851","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Sustainability reporting of German healthcare companies: a comparison","authors":"Remmer Sassen, Miriam Stoffel, Vera Braun","doi":"10.1504/ijcm.2022.10047739","DOIUrl":"https://doi.org/10.1504/ijcm.2022.10047739","url":null,"abstract":"","PeriodicalId":191197,"journal":{"name":"International Journal of Comparative Management","volume":"110 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115746245","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Comparison of Disclosures and Legitimacy Strategies Employed after a Cybersecurity Incident: The Case of Desjardins","authors":"Audrey Corriveau, Vincent Gagné, Lionel Bahl","doi":"10.1504/ijcm.2023.10054746","DOIUrl":"https://doi.org/10.1504/ijcm.2023.10054746","url":null,"abstract":"","PeriodicalId":191197,"journal":{"name":"International Journal of Comparative Management","volume":"134 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128817213","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Gender diversity reporting, performance, and exogenous shocks: evidence from New Zealand","authors":"G. Duppati, N. Rao, F. Scrimgeour, Neha Matlani","doi":"10.1504/ijcm.2019.10027573","DOIUrl":"https://doi.org/10.1504/ijcm.2019.10027573","url":null,"abstract":"Whether and how gender diversity on corporate boards affects corporate performance has been the focus of public debate, academic research, and government agenda for more than a decade. Though having women on corporate boards was previously considered a form of tokenism and a matter of corporate image, gender diversity is increasingly perceived as a value-driver in organisations. New Zealand has one of the lowest rates of women on publicly-listed company boards in the western world. This study utilised a sample of (New Zealand stock exchange) NZX firms to explore whether or not firms with women on the corporate boards of directors financially outperform companies with all-male boards. Drawing upon critical mass theory and agency theory literature, the study analyses 69 public companies over the period from 2005 to 2016. Results confirm that women on corporate boards tend to exert a positive influence on companies that is reflected in corporate financial measures. Several comparative results are presented for pre- and post-reporting requirement; pre-, during- and post-global financial crisis windows.","PeriodicalId":191197,"journal":{"name":"International Journal of Comparative Management","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125400521","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Does analysts following impede information asymmetry Evidence from analyst coverage firms","authors":"R. Das","doi":"10.1504/IJCM.2021.10035904","DOIUrl":"https://doi.org/10.1504/IJCM.2021.10035904","url":null,"abstract":"","PeriodicalId":191197,"journal":{"name":"International Journal of Comparative Management","volume":"82 6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123241738","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Exploring the Nature of Risk Disclosure in the Annual Report Narratives of Bangladeshi Pharmaceutical Companies: An Impression Management Perspective","authors":"M. Mazumder, Dewan Mahboob Hossain","doi":"10.1504/ijcm.2019.10024447","DOIUrl":"https://doi.org/10.1504/ijcm.2019.10024447","url":null,"abstract":"In today's corporate domain, the issue of accountability has become one of the most important topics of discussion. Organisations are not only reporting their financial information (in the form of financial statements) to the stakeholders, they are also reporting on many relevant issues in the form of narratives. Risk reporting is a kind of narrative disclosure that is increasingly drawing attention from the accounting researchers. Drawing on the interpretations from an impression management perspective, this study applies discourse analysis on the risk related corporate narratives in the annual reports of the pharmaceutical companies listed in the Dhaka Stock Exchange, Bangladesh. It was found that the risk disclosures of these companies are mainly generic, rhetorical, selective and in many cases, repetitive in nature. Through an impression management theory lens, we argue that such disclosures are mostly serving as the tools of impression management and may not be useful for the readers.","PeriodicalId":191197,"journal":{"name":"International Journal of Comparative Management","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128251493","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Cognition in comparative and strategic management research","authors":"J. Poesche","doi":"10.1504/ijcm.2019.10027571","DOIUrl":"https://doi.org/10.1504/ijcm.2019.10027571","url":null,"abstract":"The objective of this paper is to synthesise a view of cognition in the context of comparative and strategic management research. In this paper, the view that there is a firm-specific cognition is rejected. Cognition is seen as a product of the culture of society. Firms may have a resemblance of cognition, but this is the result of opportunistic behaviour by and selection of employees. This resemblance of cognition is potentially destructive for a firm because of reduced cognitive pluralism. In the face of crisis and failure, the detrimental effects of reduced cognitive pluralism are exacerbated by an escalation of commitment, and an implicit sameness or separateness assumption. The problems associated with this have been manageable because of the occidental enjoyed economic, legal and technological global dominance. In an increasingly pluralistic world, research into comparative and strategic management needs to pay attention to cognitive diversity. The strengthening of non-occidental societies – among them China, India, Indigenous American nations and in Sub-Saharan Africa – complicates cognition-related research into comparative and strategic management.","PeriodicalId":191197,"journal":{"name":"International Journal of Comparative Management","volume":"113 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124147449","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}