International Journal of Management and Sustainability最新文献_第5页

Exploring earnings management: Institutional ownership and audit size in Malaysia’s sustainability pathway 探索收益管理：马来西亚可持续发展道路上的机构所有权和审计规模

International Journal of Management and Sustainability Pub Date : 2023-11-29 DOI: 10.18488/11.v12i4.3536

Salsiah Mohd Ali, M. Norhashim, N. Jaffar

{"title":"Exploring earnings management: Institutional ownership and audit size in Malaysia’s sustainability pathway","authors":"Salsiah Mohd Ali, M. Norhashim, N. Jaffar","doi":"10.18488/11.v12i4.3536","DOIUrl":"https://doi.org/10.18488/11.v12i4.3536","url":null,"abstract":"This study aims to investigate the relationships between discretionary accrual earnings management (DEM), real earnings management (REM), institutional ownership, and audit quality in Malaysian firms. The study's findings are expected to offer insights into how these factors may influence Malaysia's progress towards the Sustainable Development Goals. We examine the relationship between DEM and REM to identify the potential simultaneous use of earnings management strategies. Additionally, we explore the impact of institutional ownership and audit firm size on a company's earnings management practices. Using data from the Kuala Lumpur Stock Exchange (KLSE) spanning 2016-2018 we conducted statistical analyses, including ANOVA, t-tests, and multiple regression. There were notable correlations between DEM and REM, suggesting that these earnings management techniques are being used concurrently. Notably, institutional ownership and audit firm size played substantial roles in firms' earnings management practices. Companies with higher institutional ownership and larger audit firms tended to exhibit lower levels of DEM and REM. However, these factors did not appear to moderate the DEM-REM relationship. These findings have critical implications for regulators and policymakers in addressing earnings management practices and enhancing corporate governance in Malaysia. Focusing on institutional ownership and audit firm size may help curtail such practices, contributing to Malaysia's progress towards the Sustainable Development Goals. Future research should explore other potential moderating variables and distinctive corporate governance features that could also impact the DEM-REM relationship.","PeriodicalId":36330,"journal":{"name":"International Journal of Management and Sustainability","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139213528","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}

引用次数: 0

The role of perceived organisational support and leader humor in participative leadership and innovative work behaviour in small firms 组织支持感和领导者幽默感在小型企业参与式领导和创新工作行为中的作用

International Journal of Management and Sustainability Pub Date : 2023-11-22 DOI: 10.18488/11.v12i3.3524

O. Fatoki

{"title":"The role of perceived organisational support and leader humor in participative leadership and innovative work behaviour in small firms","authors":"O. Fatoki","doi":"10.18488/11.v12i3.3524","DOIUrl":"https://doi.org/10.18488/11.v12i3.3524","url":null,"abstract":"The objective of this study was to investigate the impact of participatory leadership on the work behaviour of employees in small enterprises, specifically focusing on their level of innovation. Furthermore, the present study sought to examine the mediating effect of perceived organizational support and the moderating effect of leader humor. The study utilized a quantitative research design. The researchers utilized a cross-sectional survey methodology in order to collect data. The study utilized a non-probability sampling methodology. Small-scale business employees made up the study's participants. The hypotheses of the study were tested using the Partial Least Square Structural Equation modelling (PLS SEM). The findings indicated that participative leadership is positively related to employee IWB. The mediating effect of perceived organizational support in the relationship between participative leadership and innovative work behaviour is significant. The study's theoretical implication is around the development of a model that illustrates the impact of perceived organizational support and leader humor on the connection between participative leadership and employee innovative work behaviour. The study's findings contribute to the comprehension of the various aspects that can impact the association between participatory leadership and innovative work behaviour exhibited by employees. Practical implications include the attendance of training on leadership and innovation by owners/managers and employees of small firms.","PeriodicalId":36330,"journal":{"name":"International Journal of Management and Sustainability","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139249581","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}

引用次数: 0

Environmental disclosure, governance score, and tax avoidance: Evidence from Indonesian energy sector companies 环境信息披露、治理得分和避税：印度尼西亚能源行业公司的证据

International Journal of Management and Sustainability Pub Date : 2023-11-22 DOI: 10.18488/11.v12i4.3525

Ari Dewi Cahyati, Tri Lestari, Windu Mulyasari, Ina Idriana

{"title":"Environmental disclosure, governance score, and tax avoidance: Evidence from Indonesian energy sector companies","authors":"Ari Dewi Cahyati, Tri Lestari, Windu Mulyasari, Ina Idriana","doi":"10.18488/11.v12i4.3525","DOIUrl":"https://doi.org/10.18488/11.v12i4.3525","url":null,"abstract":"The goal of the study was to determine how corporate governance (CG) influences tax avoidance, how environmental disclosure (ED) influences tax avoidance, and how CG functions as a moderator for the impact of ED on tax avoidance. Between 2018 and 2021, we conducted 184 observations on 46 energy-related enterprises. The sample technique employed was purposive sampling. We used moderated regression analysis (MRA) regression with the random effects model to verify the hypothesis. According to the research conclusions, ED had no discernible impact on tax avoidance, CG had no bearing on it, and CG did not mitigate the impact of ED on tax avoidance. Tax avoidance is positively impacted by variable control size, MKTB, negatively impacted by ROA, and unaffected by leverage. Because environmental disclosure by energy corporations in Indonesia is still deficient despite being mandated, this research offers implications that could help regulators improve the quality of environmental disclosure Whether it is still in the meeting with the regulator stage or has already begun to improve governance, provide feedback to regulators so they can keep an eye on the CG implementation in Indonesia.","PeriodicalId":36330,"journal":{"name":"International Journal of Management and Sustainability","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139250567","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}

引用次数: 0

In China, customer engagement mediates between brand image and purchase intention of premium hotels 在中国，顾客参与在品牌形象和高端酒店购买意向之间起中介作用

International Journal of Management and Sustainability Pub Date : 2023-11-22 DOI: 10.18488/11.v12i3.3523

Wong Chee Hoo, Xiaoyan Liu, Babak Ziyae, Suriana Ramli, Visal Moosa

{"title":"In China, customer engagement mediates between brand image and purchase intention of premium hotels","authors":"Wong Chee Hoo, Xiaoyan Liu, Babak Ziyae, Suriana Ramli, Visal Moosa","doi":"10.18488/11.v12i3.3523","DOIUrl":"https://doi.org/10.18488/11.v12i3.3523","url":null,"abstract":"The objective of this research is to investigate the relationship between the brand image of premium hotels in China, the level of customer engagement they experience, and their intention to make a purchase at one of those hotels. The study model that was developed made use of something called the Theory of Planned Behavior (TPB). Using a method known as convenience sampling, samples were collected from people living in Beijing, China. Participants in the poll who intended to make reservations at upmarket hotels were given the survey questionnaires. A grand number of 459 specimens were collected for the purpose of analysis. The process of data analysis and validation of the research hypotheses was conducted using SmartPLS. This research provides evidence that there is a connection between customer engagement and brand image, as well as the purchase intention. According to the findings of the study, the relationship between a brand's image and a consumer's propensity to make a purchase is diminished when customer engagement and brand image factors are both present. As a result, the efficacy of customer interaction as a mediator was shown to have been demonstrated. The academician is presented with new information in the form of this result, and further discussion is given regarding its application to practitioners.","PeriodicalId":36330,"journal":{"name":"International Journal of Management and Sustainability","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139250335","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}

引用次数: 0

Identification of Sustainable Practices in Brazilian Companies: A Case Study in the Food Sector 巴西公司可持续实践的识别:食品行业的案例研究

International Journal of Management and Sustainability Pub Date : 2023-10-29 DOI: 10.5539/jms.v13n2p139

Daniella Rita de Carvalho Souza, Eduardo Gomes Salgado, Jean Marcel Sousa Lira

{"title":"Identification of Sustainable Practices in Brazilian Companies: A Case Study in the Food Sector","authors":"Daniella Rita de Carvalho Souza, Eduardo Gomes Salgado, Jean Marcel Sousa Lira","doi":"10.5539/jms.v13n2p139","DOIUrl":"https://doi.org/10.5539/jms.v13n2p139","url":null,"abstract":"This research seeks to verify the presence of sustainable practices in the Brazilian food industry and how these practices affect this sector. Through the case study applied in two food companies (Alpha and Beta) it was possible to characterize and quantify the sustainable practices used in these companies. With this, it was observed that Alpha company meets the criteria established by the legislation and the guidelines established in ISO 14000, it opted for no certification, and however, this is a goal to be achieved. Furthermore, Alpha company provides guidelines that prioritize suppliers that have socio-environmental certifications such as those of the ISO certification, but it does not yet have the sustainability reports. Beta company in following the criteria imposed by the legislation has the ISO 14001 certifications. The structuring of sustainability report and its publication has already been a reality in the Beta company through the Global Compact since 2003. The Alpha and Beta companies do not specify what internal and external factors are motivational in the application of sustainable practices, although they claim to be in accordance with the current legislation. Lastly, the companies surveyed, while presenting sustainable practices involving the three pillars, did not strive to respond in detail about each pillar, considering the practices in general. It was found that a lot of information about the priorities of companies was of compliance and could not be answered.","PeriodicalId":36330,"journal":{"name":"International Journal of Management and Sustainability","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136136837","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}

引用次数: 0

Eco-innovation Types Adoption in Mexican Small and Medium Firms 墨西哥中小企业生态创新类型的采用

International Journal of Management and Sustainability Pub Date : 2023-10-16 DOI: 10.5539/jms.v13n2p127

Sandra Yesenia Pinzón-Castro, Gonzalo Maldonado-Guzmán, Raymundo Juárez-Del Toro

引用次数: 0

Barriers to Corporate Sustainability in the U.S. 美国企业可持续发展的障碍

International Journal of Management and Sustainability Pub Date : 2023-10-16 DOI: 10.5539/jms.v13n2p112

Pavlina McGrady, Susan Golicic

{"title":"Barriers to Corporate Sustainability in the U.S.","authors":"Pavlina McGrady, Susan Golicic","doi":"10.5539/jms.v13n2p112","DOIUrl":"https://doi.org/10.5539/jms.v13n2p112","url":null,"abstract":"Sustainability is critical to the future success of businesses; those that do not implement sustainability initiatives may lose customers, investors, and/or profits. This study examines barriers to corporate sustainability, measured through the four dimensions of the Prism of Sustainability (environmental, social, economic, and institutional), a framework of sustainability not commonly used in business research. An online survey of sustainability managers from a variety of industries in the United States distributed in the spring of 2021 yielded a total of 361 responses. Results reveal that lack of leadership and lack of governance were the most predominant barriers to corporate sustainability. Surprisingly, the most frequently cited barrier in the literature&mdash;resources&mdash;was not identified as a significant barrier for U.S. companies. The impact of the pandemic was also qualitatively explored to see if such constraints might have a nuanced effect on corporate sustainability efforts. This research expands the contexts in which the Prism of Sustainability is applied in business studies, highlighting it as a means to assess corporate sustainability. Results provide important managerial implications, highlighting the importance of measures to govern the organization&rsquo;s sustainability effort and the critical role leadership plays. Sustainable management is a necessity for business, and therefore, addressing barriers to achieving it will be imperative for companies&rsquo; futures.","PeriodicalId":36330,"journal":{"name":"International Journal of Management and Sustainability","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136142286","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}

引用次数: 0

Scoping the Mediating Role of Corporate Governance on the Relationship Between Sustainability and Financial Performance of Firms 公司治理在企业可持续性与财务绩效关系中的中介作用

International Journal of Management and Sustainability Pub Date : 2023-09-28 DOI: 10.5539/jms.v13n2p88

Muhammad Moaz Tariq Bajwa, Michael O. Wood, Horatiu Rus

{"title":"Scoping the Mediating Role of Corporate Governance on the Relationship Between Sustainability and Financial Performance of Firms","authors":"Muhammad Moaz Tariq Bajwa, Michael O. Wood, Horatiu Rus","doi":"10.5539/jms.v13n2p88","DOIUrl":"https://doi.org/10.5539/jms.v13n2p88","url":null,"abstract":"Corporate sustainability is becoming pervasive, resulting in the intertwining of governance mechanisms at the organizational level, which is ultimately responsible for sustainability and the financial performance of firms. The objective of this study is to systematically document the extent to which various corporate governance mechanisms mediate the relationship between sustainability and the financial performance of firms. Following a scoping review approach, this paper analyzes a final sample of 91 studies for the period 2016&ndash;2022. Drawing from the cluster analysis technique, this paper identifies three focus areas: 1) board-level governance, 2) operational-level governance, and 3) assurance-level governance. The results suggest that these governance mechanisms have become increasingly significant for firm performance. In addition to consolidating the existing knowledge and frameworks in which governance and sustainability research intersect, the findings yield policy implications for firms seeking to integrate sustainability into their operations. This study contributes to the literature by being the first of its kind to systematically document the mediating role of governance on the relationship between sustainability and the financial performance of firms. It concludes that though existing literature provides a good overview of emerging governance strategies in relation to firm performance, there is a need for more deductive evidence in the literature.","PeriodicalId":36330,"journal":{"name":"International Journal of Management and Sustainability","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135470179","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}

引用次数: 0

Intellectual capital, green innovation, and financial performance: The mediating role of sustainability 智力资本、绿色创新与财务绩效:可持续性的中介作用

International Journal of Management and Sustainability Pub Date : 2023-09-12 DOI: 10.18488/11.v12i3.3477

Rachmaniar Myrianda Dwiputri, Eko Suyono, Rio Dhani Laksana

{"title":"Intellectual capital, green innovation, and financial performance: The mediating role of sustainability","authors":"Rachmaniar Myrianda Dwiputri, Eko Suyono, Rio Dhani Laksana","doi":"10.18488/11.v12i3.3477","DOIUrl":"https://doi.org/10.18488/11.v12i3.3477","url":null,"abstract":"This research aims to find out how internal resources, intellectual capital, and green innovation in West Java's creative industries can improve small businesses financial performance. Besides, this research also examines the sustainability of small businesses in mediating the effect of intellectual capital and green innovation on financial performance. The research sample consists of 335 respondents who are owners and creative industry workers in West Java, Indonesia. The data were collected using a questionnaire and analyzed using Structural Equation Modeling (SEM). The results indicate that Intellectual Capital (IC ) and green innovation improve financial performance and sustainability. This research establishes a mediator role for sustainability in the interaction between intellectual capital, green innovation, and financial success. This study demonstrates the significance of sustainability in helping small businesses achieve high financial performance. This study highlights the significance of integrating sustainability practices inside the small business sector to optimize revenues through the utilization of internal resources, including intellectual capital and green technologies. This study offers practical implications for small businesses in Indonesia, suggesting that sustainability should be implemented to improve financial performance.","PeriodicalId":36330,"journal":{"name":"International Journal of Management and Sustainability","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135886706","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}

引用次数: 0

Impact of oil rents, oil prices, and investment taxes on renewable energy consumption and investment: An investigation 石油租金、石油价格和投资税对可再生能源消费和投资的影响:一项调查

International Journal of Management and Sustainability Pub Date : 2023-09-11 DOI: 10.18488/11.v12i3.3476

Mohammad Makki, Jeanne Laure Mawad, Mira Khalili

{"title":"Impact of oil rents, oil prices, and investment taxes on renewable energy consumption and investment: An investigation","authors":"Mohammad Makki, Jeanne Laure Mawad, Mira Khalili","doi":"10.18488/11.v12i3.3476","DOIUrl":"https://doi.org/10.18488/11.v12i3.3476","url":null,"abstract":"The aim of this paper is to explore the relationship between oil rents and renewable energy consumption and to provide evidence on the significance of the effects of oil prices and investment taxes on renewable energy investment. Two different panel data samples were used: six variables for 44 countries were utilized to prove that oil rents’ are an independent variable causing renewable energy consumption, and five variables for 10 countries were utilized to prove that higher oil prices and higher investment taxes lead to higher levels of renewable energy investment. For both samples, the Granger causality test, unit root test, correlation matrix, fixed and random multiple regressions, Hausman test, and panel cointegration test were performed. The paper adds to the narrow literature on the determinants of renewable energy consumption, mainly oil rents. It also provides further evidence on how higher investment taxes can lead to higher renewable energy investment. The findings confirm that “oil rents” directly affect the variations in renewable energy consumption and that investment taxes directly affect renewable energy investment as they lead to a higher selling price of oil-dependent products. However, no correlation was found between renewable energy investment and oil prices. Taxes are an effective instrument for changing people's and businesses' behaviour. Given the numerous advantages of renewable energy consumption and investment, governments must make plans and create regulations and laws to compel a gradual transition from non-renewable to renewable energy using consumption and investment taxes and other behavioral incentives.","PeriodicalId":36330,"journal":{"name":"International Journal of Management and Sustainability","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136025593","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}

引用次数: 0