Journal of Public Affairs最新文献

{"title":"Determinants of companies' commitment to climate change: Evidence based on European listed companies","authors":"Chiara Xhindole,&nbsp;Lara Tarquinio","doi":"10.1002/pa.2938","DOIUrl":"10.1002/pa.2938","url":null,"abstract":"<p>Climate change is a highly topical issue, and companies are increasingly required to report on their climate actions. This study assesses the influence of several factors affecting the companies' commitment towards climate change mitigation, adaptation, and transparency (i.e. CDP Integrtaed Performance Score). Therefore, by analysing the determinants of climate change commitment, the research aims to provide evidence and further insights on companies' responsiveness to climate challenges. Data are collected from Bloomberg's ESG database, and multiple linear regression analysis is performed on a sample of 3000 European-listed companies responding to the carbon disclosure project (CDP) questionnaire. The results show that CDP Integrated Performance Score is associated with greenhouse gas emissions disclosure, Global Reporting Initiative (GRI) compliance, the presence of a Corporate Social Responsibility (CSR) committee and women on board, the number of employees, board and firm size. By contrast, assurance and ROE are non-significant determinants for our sample. This study contributes to the existing research on climate change disclosure providing further insights on companies' climate change action. The findings are valuable for managers and regulators in promoting sustainability strategies and improving environmental performance and climate transparency.</p>","PeriodicalId":47153,"journal":{"name":"Journal of Public Affairs","volume":"24 3","pages":""},"PeriodicalIF":2.7,"publicationDate":"2024-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141782287","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":"Impact of corporate governance on tax avoidance","authors":"Mahdi Salehi,&nbsp;Sahar Jabbari,&nbsp;Zeynab Nourbakhsh Hosseiny,&nbsp;Fatemeh Eslami Khargh","doi":"10.1002/pa.2929","DOIUrl":"https://doi.org/10.1002/pa.2929","url":null,"abstract":"<p>In light of the pivotal role that taxes play as a primary source of income, particularly within developing economies, this study aims to examine the influence of various corporate governance (CG) mechanisms on tax avoidance. We employ three proxies to measure tax avoidance or tax management within companies listed on the Tehran Stock Exchange (TSE). The CG mechanisms under scrutiny encompass board size and independence, CEO duality, auditor type, common stock ratio of at least 5% to total stock, managers' common stock holdings about total stock, gender diversity, manager ownership value, board meeting frequency, CEO stock ownership percentage, institutional shareholders' stock holdings, audit committee membership, and financial specialization. This research investigates 192 companies listed on the TSE, utilizing data available on the TSE website from 2011 to 2021. Our findings indicate that while several CG mechanisms, such as board size and independence, audit firm size, gender diversity, institutional ownership, and the specialization of audit committee members, serve to reduce tax avoidance, CEO duality exacerbates it. Moreover, profitability, financial leverage, and capital significantly inhibit tax avoidance. In contrast, the return on assets (ROA), economic growth, and inflation have a pronounced positive association with tax avoidance. A notable constraint of this study lies in its exclusive focus on publicly listed firms, driven by the availability of relevant information. This study offers valuable insights into the three dimensions of tax avoidance and their interaction with CG mechanisms, with implications for performance monitoring.</p>","PeriodicalId":47153,"journal":{"name":"Journal of Public Affairs","volume":"24 3","pages":""},"PeriodicalIF":2.7,"publicationDate":"2024-07-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141624530","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":"Flourishing organizational innovation through psychological capital and organizational culture: An empirical examination","authors":"Aastha Tripathi,&nbsp;Swati Dhir","doi":"10.1002/pa.2939","DOIUrl":"https://doi.org/10.1002/pa.2939","url":null,"abstract":"<p>The present study intends to investigate the relative significance of psychological capital (Psycap) and organizational culture in predicting organizational innovation (OI). Using social cognitive and conservation of resources theories, the present research was undertaken with a sample of 527 managerial executives employed by diverse Indian firms. Self-reporting questionnaires were distributed to respondents using the method of purposive sampling. To evaluate the structured model, a dominance analysis and partial least squares structural equation modeling (PLS-SEM) were conducted. The analysis revealed that Psycap positively and significantly relates to OI. Moreover, the results suggest the relevance of organizational culture in fostering creativity within employees and thus facilitating OI accordingly. The result pinpoints that Psycap and organizational culture can enhance OI. Organizations can plan the necessary interventions that enhance Psycap and facilitate the creation of a healthy organizational culture, which can lead to OI. This study provides novel insights by revealing the overlooked roles of Psycap and organizational culture in managing OI.</p>","PeriodicalId":47153,"journal":{"name":"Journal of Public Affairs","volume":"24 3","pages":""},"PeriodicalIF":2.7,"publicationDate":"2024-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141607986","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":"Mobility in a globalised world: How countries regulate mobility with passports and visas","authors":"A. K. M. Ahsan Ullah,&nbsp;Diotima Chattoraj,&nbsp;Arju Afrin Kathy","doi":"10.1002/pa.2932","DOIUrl":"https://doi.org/10.1002/pa.2932","url":null,"abstract":"<p>Citizenship has a significant impact on migrants' freedom to travel. While citizens of the Global North can travel without major problems, citizens of the Global South have to queue at consulates to obtain a visa before they can travel. They may have to wait in long queues at the border or at the airport, where they may be subjected to unpleasant interrogations. The aim of this article is to uncover how a passport becomes powerful or weak depending on the country that issues it, and what impact this has on the (geographical and professional) mobility of passport holders. We explore why some countries impose visa restrictions while others allow visa-free travel. We interviewed 32 people who had travelled on a number of occasions for professional reasons or as tourists. The externalities created by visa regulations may lead to an increase in the number of alternative destinations in lockstep, even if countries' policies remain unchanged. This study has critical policy implications for both source and destination countries.</p>","PeriodicalId":47153,"journal":{"name":"Journal of Public Affairs","volume":"24 3","pages":""},"PeriodicalIF":2.7,"publicationDate":"2024-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/pa.2932","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141597121","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Megaprojects from the lens of business and management studies: A systematic literature review","authors":"Dario Cottafava,&nbsp;Laura Corazza,&nbsp;Zahra Shams Esfandabadi,&nbsp;Daniel Torchia","doi":"10.1002/pa.2937","DOIUrl":"10.1002/pa.2937","url":null,"abstract":"<p>Megaprojects serve as the foundation of societal progress, providing essential infrastructure for a country's development and meeting its societal needs. There is a growing interest within the academic community to untangle the complex nature of megaprojects. This study conducts a comprehensive systematic literature review on megaprojects from the perspective of business, management, and accounting studies to provide a general map of the research conducted in this field and to highlight gaps for future research. The findings reveal thematic areas, including (i) sustainable development and decision-making, (ii) governance approach, (iii) project management, (iv) risk assessment, and (v) economic and social effects/social responsibility. Moreover, identified gaps encompass limited consideration of the use/operation and end-of-life phases, inadequate evaluation of environmental and social impacts in economic terms, insufficient focus on sustainability reporting, inclusive governance, and using novel methodologies for complex system analysis in the field of megaprojects.</p>","PeriodicalId":47153,"journal":{"name":"Journal of Public Affairs","volume":"24 3","pages":""},"PeriodicalIF":2.7,"publicationDate":"2024-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141568950","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":"Politics, institutional corruption, and their impact on sustainable development: Perspectives from university students in Peru","authors":"Óscar Manuel Vela-Miranda,&nbsp;Alberto Remaycuna-Vasquez,&nbsp;Danae de Lourdes Talledo-Sebedón,&nbsp;Brunella Orlandini-Valle,&nbsp;Natividad Marina Espíritu Salinas,&nbsp;Nicolás Valle-Palomino","doi":"10.1002/pa.2933","DOIUrl":"https://doi.org/10.1002/pa.2933","url":null,"abstract":"<p>This research study's principal objective is to explain the relationship between corruption and political attitudes regarding sustainable development, also from the perspective of Peruvian students. The sample consisted of 616 university students who were from the cities of Lima and Piura. They responded to two instruments: The Attitude Scale Toward Politics and the Attitude Scale Toward Corruption. Among the most representative results, it was found that institutional corruption has a highly significant and direct relationship with political attitudes from the perspective of university students (0.720. Sig.0.000). Nine out of ten dimensions of attitudes toward politics achieved highly significant correlations (<i>p</i> = 0.001) with attitudes toward corruption. Among the conclusions, it is observed that attitudes toward politics and attitudes toward corruption show a systematic interdependence of modification. It is necessary implement strategies for political participation without corruption is emphasized to improve the education that sustains the future governance of the country.</p>","PeriodicalId":47153,"journal":{"name":"Journal of Public Affairs","volume":"24 3","pages":""},"PeriodicalIF":2.7,"publicationDate":"2024-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/pa.2933","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141556573","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Workplace gratitude studies: Review and future agenda using bibliometric analysis","authors":"Naval Garg,&nbsp;B. K. Punia","doi":"10.1002/pa.2934","DOIUrl":"https://doi.org/10.1002/pa.2934","url":null,"abstract":"<p>The present study reviewed gratitude at work articles published in Scopus database using bibliometric analysis to examine growth in gratitude at work publications and citations, most cited publications, most influential authors, articles, publishers, universities and countries. The extracted data were analysed and visualised with the help of two analytical tools, that is, the Scopus analysis and VOSviewer (version 1.6.16). It identified 273 publications referring to gratitude at work in title, abstract, or keywords. The keyword co-occurrence highlighted four major clusters of workplace gratitude research: Psychological studies, Customer relationship management, Employees, and Ethics and spirituality.</p>","PeriodicalId":47153,"journal":{"name":"Journal of Public Affairs","volume":"24 3","pages":""},"PeriodicalIF":2.7,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141536956","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":"Investigating the compliance behavior of GST taxpayers: An extension to theory of planned behavior","authors":"Shubham Garg,&nbsp;Karam Pal Narwal,&nbsp;Sanjeev Kumar","doi":"10.1002/pa.2936","DOIUrl":"https://doi.org/10.1002/pa.2936","url":null,"abstract":"<p>The government around the globe are striving to improve their public finance to meet their public expenditures and for sustainable development of their economies. However, the capability of the governments to generate adequate revenue is limited and refrained by numerous factors. The non-compliance behavior of GST taxpayers is one of the major factors attributed to this phenomenon. Therefore, this paper endeavors to frame and validate a comprehensive instrumental scale with the application of the extended Theory of Planned Behavior (TPB) for analyzing the determinants of compliance behavior of GST taxpayers in India. The current study has adopted the quantitative design through exploratory and confirmatory studies by incorporating qualitative semi-structured interviews with 100 GST consultants to validate the instrumental scale. The study has collected a random sample of 339 GST taxpayers using snowball random sampling. Meanwhile, the study has employed the Exploratory Factor Analysis (EFA) and Confirmatory Factor Analysis (CFA) for analyzing the collected data. The result affirms six major factors in determining the compliance behavior of GST taxpayers explaining 65.166% of the total variance. The findings have instituted perceived complexity, trust and moral obligation in addition to three major constructs of TPB theory namely attitude behavior, subjective norms and perceived behavioral control of the GST taxpayers. The results explicate that the compliance behavior of GST taxpayers is a dynamic and multifaceted phenomenon and it is critical for GST authorities to comprehend the compliance behavior of GST taxpayers. The result explicates that there is a need to simplify and rationalize the GST system in India to increase voluntary compliance of taxpayers. The results also endorse for building trust between GST taxpayers, GST authorities and the state. This study may act as a baseline for formulating policies and strategies on GST in India. There is hardly any national and international study that has applied the extended theory of planned behavior for studying the antecedents of compliance behavior of GST taxpayers.</p>","PeriodicalId":47153,"journal":{"name":"Journal of Public Affairs","volume":"24 3","pages":""},"PeriodicalIF":2.7,"publicationDate":"2024-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141536887","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":"The effects of auditing and reporting standards and country-level governance on money laundering: A cross-country analysis","authors":"Mouna Baccouri,&nbsp;Dorra Talbi,&nbsp;Asma Hakimi","doi":"10.1002/pa.2935","DOIUrl":"10.1002/pa.2935","url":null,"abstract":"<p>This study explores how strength auditing and reporting standards (SARS) and country-level governance interplay to reduce money laundering. The empirical study is based on a panel dataset of 109 countries, over the period 2012–2019. To test our hypotheses, relevant statistical techniques are used to enhance the robustness of the models. The empirical results reveal that the interaction between SARS and country-level governance affect significantly and negatively money laundering. Additionally, through dynamic analysis we found that SARS and country-level governance affect jointly Money laundering level, which confirm the complementarity between the two mechanisms. Money laundering is a worldwide phenomenon that threatens the stability of economies. Consequently, the regulatory bodies and international organization should improve auditing and reporting standards as well as governance practices at different levels (macro, micro, and mezzo).</p>","PeriodicalId":47153,"journal":{"name":"Journal of Public Affairs","volume":"24 3","pages":""},"PeriodicalIF":2.7,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141531825","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":"Modelling the asymmetric impact of economic growth and poverty on gender inequality: Evidence from India using nonlinear ARDL analysis","authors":"Inayat Ullah Wani,&nbsp;Shaukat Haseen,&nbsp;Ishfaq Nazir Khanday","doi":"10.1002/pa.2931","DOIUrl":"https://doi.org/10.1002/pa.2931","url":null,"abstract":"<p>The study is based on the premise that economic growth (henceforth EG) and poverty impact men and women differently. As a result, shocks to these variables cannot be expected to have a symmetric impact on gender inequality (henceforth GI). Rather, positive and negative shocks in poverty and EG impact men and women asymmetrically which necessitates the study of their relationship using an asymmetric rather than a symmetric approach. This study is the first to utilise nonlinear autoregressive distributed lag (NARDL) analysis and asymmetric cumulative dynamic multipliers to investigate the asymmetric impact of EG and poverty on GI in India using annual data over the period 1995–2021. Additionally, we construct a comprehensive index of GI, using principle component analysis (PCA), which is a maiden attempt to account reported crime against women, in addition to gender disparities in health, education, labour market and parliamentary representation. The results report that positive shocks in EG reduce GI and negative shocks increase it. However, negative shocks increase GI more than positive shocks decrease it justifying the asymmetry. With respect to the asymmetric impact of poverty on GI, the study finds that both positive and negative shocks in poverty increase GI, however, the positive shock in poverty has a larger impact than the negative one. This is in consonance with the literature on intrahousehold gender disparities in consumption. The study finds new evidence that EG and poverty reduction favours men more than women and recommends its inclusion in policy formulation.</p>","PeriodicalId":47153,"journal":{"name":"Journal of Public Affairs","volume":"24 3","pages":""},"PeriodicalIF":2.7,"publicationDate":"2024-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141488839","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}