关于工业 4.0 技术的企业叙述性报告:COVID-19 大流行和治理结构重要吗?

IF 3.6 Q1 BUSINESS, FINANCE
Maha Shehadeh, Khaled Hussainey, Mohammad Alhadab, Qais Kilani
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引用次数: 0

摘要

目的本研究探讨了 COVID-19 大流行和治理结构对约旦商业银行有关工业 4.0(I4.0)技术的企业叙述性报告(CNR)的影响。该研究旨在探讨这些因素如何影响年度报告中披露信息的程度和性质。该研究采用了全面的人工内容分析法,对 2010 年至 2022 年所有 15 家约旦商业银行的年度报告进行了调查。通过这种方法,可以对 I4.0 披露进行详细审查,使用专门开发的指数来衡量各种披露维度。研究结果表明,COVID-19 大流行和特定的治理因素(如董事会规模和审计委员会规模)都会显著增强 I4.0 技术的披露。研究显示,在大流行期间,银行大幅提高了有关 I4.0 战略、挑战和收益的详细披露水平,反映出银行对大流行的破坏做出了战略性回应。它对银行业有关 I4.0 技术的叙述性报告实践提出了见解,并阐明了 COVID-19 大流行病对这些实践的影响,从而为现有文献增添了新的内容。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Corporate narrative reporting on Industry 4.0 technologies: do the COVID-19 pandemic and governance structure matter?

Purpose

This research examines the impact of the COVID-19 pandemic and governance structure on corporate narrative reporting (CNR) concerning Industry 4.0 (I4.0) technologies in Jordanian commercial banks. The study aims to explore how these factors influence the extent and nature of disclosures in annual reports.

Design/methodology/approach

The study uses a comprehensive manual content analysis method to investigate the annual reports from all 15 Jordanian commercial banks from 2010 to 2022. This approach allows for the detailed examination of I4.0 disclosures, using a specially developed index to measure various disclosure dimensions. An ordinary least squares model is used to assess the determinants of CNR on I4.0, considering factors such as the pandemic’s impact and various governance attributes.

Findings

The findings indicate that both the COVID-19 pandemic and specific governance factors (e.g. board size and audit committee size) significantly enhance the disclosure of I4.0 technologies. The study reveals that during the pandemic, banks significantly increased their level of detailed disclosures about I4.0 strategies, challenges and benefits, reflecting a strategic response to the pandemic’s disruption.

Originality/value

This study introduces a novel I4.0 Reporting Index for banks, measuring disclosures across strategy implementation, business model transformation, challenges and benefits. It adds to the existing literature by offering insights into narrative reporting practices concerning I4.0 technologies within the banking sector and illuminates the impact of the COVID-19 pandemic on these practices.

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来源期刊
CiteScore
4.30
自引率
0.00%
发文量
18
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