International Journal of Law and Management最新文献

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What is the insolvency regime applied under Shariah for Islamic banks? 伊斯兰教法对伊斯兰银行适用的破产制度是什么?
IF 1.5
International Journal of Law and Management Pub Date : 2024-04-01 DOI: 10.1108/ijlma-08-2023-0191
Ahmad Hidayat bin Md Nor, Aishath Muneeza, Magda Mohsin
{"title":"What is the insolvency regime applied under Shariah for Islamic banks?","authors":"Ahmad Hidayat bin Md Nor, Aishath Muneeza, Magda Mohsin","doi":"10.1108/ijlma-08-2023-0191","DOIUrl":"https://doi.org/10.1108/ijlma-08-2023-0191","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to develop a comprehensive insolvency model tailored to Islamic banks, ensuring alignment with Shariah principles throughout pre-insolvency, bankruptcy and post-bankruptcy stages.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The research adopts a qualitative research method, using a desktop research approach. Primary sources and secondary sources are examined to gather information and draw conclusions.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>This study presents a comprehensive insolvency model designed for Islamic banks, rooted in Shariah principles. The model covers pre-insolvency, bankruptcy (taflis) and post-bankruptcy stages, incorporating key Shariah parameters to ensure adherence to Islamic finance principles. It addresses challenges such as adapting to dynamic financial landscapes and varying interpretations of Shariah principles. Notably, the model recognizes the separate legal personality of Islamic banks and emphasizes transparency, fairness and compliance with religious obligations. In the post-bankruptcy stage, directors are urged to voluntarily settle remaining debts, aligning with ethical and Shariah-compliant standards.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The study contributes to the stability and growth of Shariah-compliant financial systems by extending insolvency principles to Islamic banks, providing a foundation for future research and policymaking specific to this context.</p><!--/ Abstract__block -->","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":null,"pages":null},"PeriodicalIF":1.5,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140323666","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
Examining the adverse impact of social media: development of a theoretical model using conspiracy theory from socio-legal perspective 研究社交媒体的负面影响:从社会法律角度运用阴谋论建立理论模型
IF 1.5
International Journal of Law and Management Pub Date : 2024-03-29 DOI: 10.1108/ijlma-02-2024-0045
Sheshadri Chatterjee, Demetris Vrontis, Zahid Hussain, Gianpaolo Basile, Rosario Bianco
{"title":"Examining the adverse impact of social media: development of a theoretical model using conspiracy theory from socio-legal perspective","authors":"Sheshadri Chatterjee, Demetris Vrontis, Zahid Hussain, Gianpaolo Basile, Rosario Bianco","doi":"10.1108/ijlma-02-2024-0045","DOIUrl":"https://doi.org/10.1108/ijlma-02-2024-0045","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The purpose of this study is to develop a model for investigating the sharing of harmful messages by employees using social media using the conspiracy theory from a socio-legal perspective. This study also examines the moderating role of different demographic parameters such as age, gender and education toward sharing harmful messages using social media.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Using the conspiracy theory and social impact theory as the foundation of this study, the authors developed theoretical model and validated it using the structural equation modeling technique with 342 participants from various organizations across Europe and Asia. The study also used different statistical measures to understand the demographic impacts toward sharing harmful messages.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>It was found that epistemic, existential and social motives significantly and positively influence employees’ inappropriate message-sharing and seeking behavior, which in turn influences them to share harmful messages on social media. The study also indicates that there are some moderating impacts of employee demography toward sharing harmful messages using social media platforms.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>This study investigates the antecedents of sharing harmful messages using social media by employees. The present study could be useful for the organizations leaders as well as policymakers and legal fraternity. The study uses a limited number of feedback to validate the model. Also, this is a cross-sectional study which is another limitation of this study.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study has proposed and validated a theoretical model by using the conspiracy theory as well as the social impact theory which is unique. Moreover, this study adds value to the existing literature on the harmful impacts of social media and its societal impacts. Besides, the validated model of this study has a high explanatory power which is another uniqueness of this study.</p><!--/ Abstract__block -->","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":null,"pages":null},"PeriodicalIF":1.5,"publicationDate":"2024-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140323664","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
Investors’ perception towards investor protection measures taken by the government of India and SEBI: an ordinal approach 投资者对印度政府和 SEBI 采取的投资者保护措施的看法:一种序数法
IF 1.5
International Journal of Law and Management Pub Date : 2024-03-26 DOI: 10.1108/ijlma-12-2023-0276
Jaspreet Kaur
{"title":"Investors’ perception towards investor protection measures taken by the government of India and SEBI: an ordinal approach","authors":"Jaspreet Kaur","doi":"10.1108/ijlma-12-2023-0276","DOIUrl":"https://doi.org/10.1108/ijlma-12-2023-0276","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to determine experimentally factors affecting the satisfaction of retail stock investors with various investor protection regulatory measures implemented by the Government of India and Securities and Exchange Board of India (SEBI). Also, an effort has been made to gauge the level of satisfaction of retail equities investors with the laws and guidelines developed by the Indian Government and SEBI for their invested funds.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>To accomplish the study’s goals, a well-structured questionnaire was created with the help of a literature review, and copies of it were filled by Punjabi retail equities investors with the aid of stockbrokers, i.e. intermediaries. Amritsar, Jalandhar, Ludhiana and Mohali-area intermediaries were chosen using a random selection procedure. Xerox copies of the questionnaire were given to the intermediaries, who were then asked to collect responses from their clients. Some intermediaries requested the researcher to sit in their offices to collect responses from their clients. Only 373 questionnaires out of 1,000 questionnaires that were provided had been received back. Only 328 copies were correctly filled by the equity investors. To conduct the analysis, 328 copies, which were fully completed, were used as data. The appropriate approaches, such as descriptives, factor analysis and ordinal regression analysis, were used to study the data.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>With the aid of factor analysis, four factors have been identified that influence investors’ satisfaction with various investor protection regulatory measures implemented by government and SEBI regulations, including regulations addressing primary and secondary market dealings, rules for investor awareness and protection, rules to prevent company malpractices and laws for corporate governance and investor protection. The impact of these four components on investor satisfaction has been investigated using ordinal regression analysis. The pseudo-<em>R</em>-square statistics for the ordinal regression model demonstrated the model’s capacity for the explanation. The findings suggested that a significant amount of the overall satisfaction score about the various investor protection measures implemented by the government/SEBI has been explained by the regression model.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>A study could be conducted to analyse the perspective of various stakeholders towards the disclosures made and norms followed by corporate houses. The current study may be expanded to cover the entire nation because it is only at the state level currently. It might be conceivable to examine how investments made in the retail capital market affect investors in rural areas. The influence of reforms on the functioning of stock markets could potentially be examined through another study. It could be possible to undert","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":null,"pages":null},"PeriodicalIF":1.5,"publicationDate":"2024-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140196710","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
Blockchain-based governance models in e-government: a comprehensive framework for legal, technical, ethical and security considerations 电子政务中基于区块链的治理模式:法律、技术、道德和安全考虑因素综合框架
IF 1.5
International Journal of Law and Management Pub Date : 2024-03-22 DOI: 10.1108/ijlma-08-2023-0172
Ghulam Mustafa, Waqas Rafiq, Naveed Jhamat, Zeeshan Arshad, Farhana Aziz Rana
{"title":"Blockchain-based governance models in e-government: a comprehensive framework for legal, technical, ethical and security considerations","authors":"Ghulam Mustafa, Waqas Rafiq, Naveed Jhamat, Zeeshan Arshad, Farhana Aziz Rana","doi":"10.1108/ijlma-08-2023-0172","DOIUrl":"https://doi.org/10.1108/ijlma-08-2023-0172","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to evaluate blockchain as an e-government governance model. It assesses its alignment with legal frameworks, emphasizing robustness against disruptions and adherence to existing laws.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The paper explores blockchain’s potential in e-government, focusing on legal, ethical and governance aspects. It conducts an in-depth analysis of blockchain’s integration into data governance, emphasizing legal compliance and resilient security protocols.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The study comprehensively evaluates blockchain’s implementation, covering privacy, interoperability, consensus mechanisms, scalability and regulatory alignment. It highlights governance’s critical role in ensuring legal compliance within blockchain paradigms.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>Ethical and legal concerns arising from blockchain adoption remain unresolved. The study underscores how blockchain challenges its core principles of anonymity and decentralization in e-government settings.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The framework outlined offers potential for diverse technological environments, albeit raising ethical and legal queries. It emphasizes governance’s pivotal role in achieving legal compliance in blockchain adoption.</p><!--/ Abstract__block -->\u0000<h3>Social implications</h3>\u0000<p>Blockchain’s impact on legal and ethical facets necessitates further exploration to align with its core principles while addressing governance in e-government settings.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study presents a robust framework for assessing blockchain’s viability in e-government, emphasizing legal compliance, despite ethical and legal intricacies that challenge its fundamental principles.</p><!--/ Abstract__block -->","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":null,"pages":null},"PeriodicalIF":1.5,"publicationDate":"2024-03-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140196796","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
Digital market and its adequacy of merger assessment in Indonesian business competition law 印度尼西亚商业竞争法中的数字市场及其兼并评估的充分性
IF 1.5
International Journal of Law and Management Pub Date : 2024-03-21 DOI: 10.1108/ijlma-08-2023-0185
Sukarmi Sukarmi, Kukuh Tejomurti, Udin Silalahi
{"title":"Digital market and its adequacy of merger assessment in Indonesian business competition law","authors":"Sukarmi Sukarmi, Kukuh Tejomurti, Udin Silalahi","doi":"10.1108/ijlma-08-2023-0185","DOIUrl":"https://doi.org/10.1108/ijlma-08-2023-0185","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to analyze the development of digital market characteristics particularly focusing on how the strategic choices of platforms are not fully reflected in pricing. In addition, the implications for the development of theories of harm are investigated to explore the necessity of a relevant market definition in assessing infringement and evaluating the adequacy of Indonesian competition law.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>This study is a legal analysis that uses statutory approaches, cases, comparative law and the development of theories of harm in digital mergers. The case approach is conducted by analyzing three cases decided by the Indonesia Business Competition Supervisory Commission. This approach provides insight into the response of <em>Komisi Pengawas Persaingan Usaha</em> concerning the merger and acquisition cases in the digital era as well as the provision of different analyses in conventional markets. However, competition can be potentially damaged in digital markets and a comparative law approach is taken by analyzing digital merger cases decided by authorities in other countries.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Results reveal that the digital market has created a “relevant market” that is challenging and blurred due to multi-sided network effects and consumer data usage characteristics. Platform-based enterprises’ prices fluctuate due to the digital market’s network effect and consumer data statistics. Smartphone prices depend on the number of apps and consumer data. Neoclassical theory focusing on product markets and location applied in Indonesia must be revised to establish a relevant digital economy market. To evaluate digital mergers, new harm theories are needed. The merger should also protect consumer data. Law Number 27 of 2022 on Personal Data Protection and Government Regulation on the Implementation of Electronic Systems and Transactions protects online consumers, a basic step in due diligence for digital mergers. The Indonesian Government should promptly strengthen the notion of “relevant markets” in the digital economy, which could lead to fair business competition violations like big data control. Notify partners or digital merger participants of the accessibility of sensitive data like transaction history and user location.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The development of digital market characteristics has implications for developing theories of harm in digital markets. Indonesian competition law needs to develop such theories of harm to analyze the potential for anticompetitive digital mergers in the digital economy era.</p><!--/ Abstract__block -->","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":null,"pages":null},"PeriodicalIF":1.5,"publicationDate":"2024-03-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140168464","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
Legal uncertainty of municipal bond issuance: a case study of Indonesia and Vietnam 市政债券发行的法律不确定性:印度尼西亚和越南案例研究
IF 1.5
International Journal of Law and Management Pub Date : 2024-03-19 DOI: 10.1108/ijlma-12-2023-0272
Benny Hutahayan, Mohamad Fadli, Satria Amiputra Amimakmur, Reka Dewantara
{"title":"Legal uncertainty of municipal bond issuance: a case study of Indonesia and Vietnam","authors":"Benny Hutahayan, Mohamad Fadli, Satria Amiputra Amimakmur, Reka Dewantara","doi":"10.1108/ijlma-12-2023-0272","DOIUrl":"https://doi.org/10.1108/ijlma-12-2023-0272","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to analyze the causes and implications of legal uncertainty in the issuance of conventional municipal bonds in Indonesia and to draw lessons from Vietnam’s approach in providing better legal certainty.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>This study adopts a normative legal method with a legislative approach and applies a comparative approach. Data sources involve primary and secondary legal materials from both Indonesia and Vietnam.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The legal uncertainty is caused by a lack of coherence and consistency in legislation. Based on Vietnam’s experience, Indonesia can gain valuable insights related to providing strong legal certainty for parties involved in issuing or investing through conventional municipal bonds.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>This study focuses on the comparative legal analysis of conventional municipal bonds in Indonesia with Vietnam.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>This research provides recommendations for the refinement of legislation regarding conventional municipal bonds to the government.</p><!--/ Abstract__block -->\u0000<h3>Social implications</h3>\u0000<p>This study is related to legal certainty as a strategy to attract investment through municipal bonds and to ensure the municipal bond issuance process is transparent and efficient.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study provides a comparative perspective on the issuance of municipal bonds in Indonesia, with a special focus on Vietnam, emphasizing the urgency of harmonization in legal regulation and the sustainability of legal certainty.</p><!--/ Abstract__block -->","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":null,"pages":null},"PeriodicalIF":1.5,"publicationDate":"2024-03-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140168458","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 IFRS adoption, corporate tax avoidance and the moderating effect of family ownership 国际财务报告准则》的采用、公司避税以及家族所有权的调节作用
IF 1.5
International Journal of Law and Management Pub Date : 2024-03-13 DOI: 10.1108/ijlma-06-2023-0135
Salma Chakroun, Anis Ben Amar
{"title":"The IFRS adoption, corporate tax avoidance and the moderating effect of family ownership","authors":"Salma Chakroun, Anis Ben Amar","doi":"10.1108/ijlma-06-2023-0135","DOIUrl":"https://doi.org/10.1108/ijlma-06-2023-0135","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This paper aims to examine the influence of the International Financial Reporting Standards (IFRS) adoption on corporate tax avoidance (CTA). In addition, this study aims to explore whether family ownership moderates the impact of IFRS adoption on CTA.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The authors used a sample of 1,856 firms from various countries around the world, covering the period between 2010 and 2022. To estimate the proposed econometric models, the authors applied both fixed and random effects regression methods.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The present findings show that IFRS adoption has a negative impact on CTA, as measured by the effective tax rate and book-tax differences. This negative impact is more pronounced in “common law” countries than in “civil law countries.” Additionally, the authors found that family ownership plays a moderating role by positively affecting the impact of IFRS adoption on CTA.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The findings have practical, regulatory and academic implications for fostering accountability and fairness in taxation. This study suggests that implementing IFRS reduces tax avoidance and emphasizes the need for firms to evaluate the implications of IFRS adoption on their tax-planning strategies. It highlights the importance of aligning financial reporting practices with international standards to enhance transparency and minimize tax avoidance opportunities. The differential impact of IFRS adoption between “common law” and “civil law” countries underscores the role of legal and regulatory frameworks. In addition, family ownership plays a significant role in shaping tax-planning strategies. From an academic perspective, this research provides a foundation for further exploration into the relationship between IFRS adoption and tax avoidance.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The existing literature has predominantly concentrated on examining the effect of IFRS adoption on CTA, and the empirical findings have been inconsistent. This study introduces a novel perspective by considering the moderating influence of family ownership in determining the impact of IFRS adoption on CTA.</p><!--/ Abstract__block -->","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":null,"pages":null},"PeriodicalIF":1.5,"publicationDate":"2024-03-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140106975","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
Reconnoitering the impact of corporate governance on carbon emission disclosure in an emerging setting 重新认识新兴环境下公司治理对碳排放披露的影响
IF 1.5
International Journal of Law and Management Pub Date : 2024-03-12 DOI: 10.1108/ijlma-11-2023-0251
Ankita Bedi, Balwinder Singh
{"title":"Reconnoitering the impact of corporate governance on carbon emission disclosure in an emerging setting","authors":"Ankita Bedi, Balwinder Singh","doi":"10.1108/ijlma-11-2023-0251","DOIUrl":"https://doi.org/10.1108/ijlma-11-2023-0251","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to determine the influence of corporate governance characteristics on carbon emission disclosure in an emerging economy.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The study is based on S&amp;P BSE 500 Indian firms for the period of 6 years from 2016–2017 to 2021–2022. The panel data regression models are used to gauge the association between corporate governance and carbon emission disclosure.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The empirical findings of the study support the positive and significant association between board activity intensity, environment committee and carbon emission disclosure. This evinced that the board activity intensity and presence of the environment committee have a critical role in carbon emission disclosure. On the contrary, findings reveal a significant and negative relationship between board size and carbon emission disclosure.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The present study provides treasured insights to regulators, policymakers, investors and corporate managers, as the study corroborates that various corporate governance characteristics exert significant influence on carbon emission disclosure.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The current research work provides novel insights into corporate governance and climate change literature that good corporate governance significantly boosts the carbon emission disclosure of firms. Previous studies examining the impact of corporate governance on carbon emission disclosure ignored emerging economies. Thus, the current work explores the role of governance mechanisms on carbon emission disclosure in an emerging context. Further, to the best of the author’s knowledge, the current study is the first of its kind to investigate the role of corporate governance on carbon emission disclosure in the Indian context.</p><!--/ Abstract__block -->","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":null,"pages":null},"PeriodicalIF":1.5,"publicationDate":"2024-03-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140072516","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 impact of corporate social responsibility on firm financial performance: does corporate governance matter? 企业社会责任对公司财务业绩的影响:公司治理重要吗?
IF 1.5
International Journal of Law and Management Pub Date : 2024-02-29 DOI: 10.1108/ijlma-09-2023-0203
Manel Gharbi, Anis Jarboui
{"title":"The impact of corporate social responsibility on firm financial performance: does corporate governance matter?","authors":"Manel Gharbi, Anis Jarboui","doi":"10.1108/ijlma-09-2023-0203","DOIUrl":"https://doi.org/10.1108/ijlma-09-2023-0203","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study investigated how corporate social responsibility (CSR) impacts financial performance (FP) and examined the moderated role of corporate governance (CG). In particular, this paper aims to empirically examine the impact of CG on the relationship between CSR and FP.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>This study was based on a sample of 200 firms over 2010/2021. The direct and moderating effects were tested by using multiple regression techniques.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The empirical findings indicated that companies with higher levels of CSR reporting invested more effectively than companies with lower CSR reporting levels. The empirical analysis suggested two main findings: CSR has a significant effect on FP, and this relationship depends on CG practices. This research presents new evidence that improves the discussion around CSR involvement and FP in French firms. Then, this research shows that CG positively moderates the impact of CSR on corporate FP.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>These findings may be of interest to academic researchers, practitioners and regulators interested in discovering dividend policies, FP and CSR. The findings may interest different stakeholders, policymakers and regulatory bodies interested in enhancing CG initiatives to strengthen CSR because it suggests implementing a broadly accepted framework of good CG practices to meet the demand for greater transparency and accountability.</p><!--/ Abstract__block -->","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":null,"pages":null},"PeriodicalIF":1.5,"publicationDate":"2024-02-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140005875","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
Examining the complexities of binding international law on international organisations 探讨国际法对国际组织约束力的复杂性
IF 1.5
International Journal of Law and Management Pub Date : 2024-02-29 DOI: 10.1108/ijlma-08-2023-0186
Samiksha Mathur, Sonu Agarwal
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