Pub Date : 2024-06-01DOI: 10.1177/09746862241244927
Himani Chahal
This article studies the non-linear relation between family ownership and firm performance (FP) in the Indian context by taking firms listed on NSE 500. The sample firms are investigated for 11 years, 2011–2021. The article also tries to study the impact of various categories of external block holders on the performance of Indian family firms due to their capacity to pressure management and monitor their actions. The study results show a U-shaped relation between family ownership and Indian family firms’ performance, as depicted by ROA and TQ. The findings further suggest that two prominent kinds of outside block holders that have been observed to be related to greater performance in family firms are government and foreign institutional shareholders. Thus, it can be assumed that these external block holders’ greater monitoring ability is linked with reduced agency costs and increased FP. The study is unique in finding out the influence of the ownership and governance mechanisms in the sample of Indian family firms on their performance.
{"title":"Family Versus External Block Holders’ Ownership and Firm Performance: Empirical Evidence from India","authors":"Himani Chahal","doi":"10.1177/09746862241244927","DOIUrl":"https://doi.org/10.1177/09746862241244927","url":null,"abstract":"This article studies the non-linear relation between family ownership and firm performance (FP) in the Indian context by taking firms listed on NSE 500. The sample firms are investigated for 11 years, 2011–2021. The article also tries to study the impact of various categories of external block holders on the performance of Indian family firms due to their capacity to pressure management and monitor their actions. The study results show a U-shaped relation between family ownership and Indian family firms’ performance, as depicted by ROA and TQ. The findings further suggest that two prominent kinds of outside block holders that have been observed to be related to greater performance in family firms are government and foreign institutional shareholders. Thus, it can be assumed that these external block holders’ greater monitoring ability is linked with reduced agency costs and increased FP. The study is unique in finding out the influence of the ownership and governance mechanisms in the sample of Indian family firms on their performance.","PeriodicalId":37340,"journal":{"name":"Indian Journal of Corporate Governance","volume":"55 22","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141276998","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}
Pub Date : 2024-04-22DOI: 10.1177/09746862241240371
Rizqa Anita, Giri Suseno, Muhammad Rasyid Abdillah, Nor Balkish Zakaria
Corporate governance is enriched by the existence of female directors. Their presence adds value to corporate governance by incorporating different perspectives and experiences. Female directors play an important role in preventing corporate harm, daring to ask critical questions and controlling conflict among various stakeholders. This study aimed to explore the effect of family control (FC) in stimulating leverage and firm value and assess the moderating role of female directors between FC on leverage and firm value. The sample was collected from the Indonesian Stock Exchange of 1,171 data observations-years (2019–2021 period) of companies listed. This research also used a linear regression model to analyse the purpose of hypotheses. The findings of this study indicate that female directors do not moderate the relationship between FC on leverage and firm value. The results prove the opposite of the assumption that the presence of female directors can harmonise and balance the interests of majority and minority shareholders. Finally, this article also contributes to the literature by developing the moderating role of female directors.
{"title":"How Do Female Directors Moderate the Effect of Family Control on Firm Value and Leverage? Evidence from Indonesia","authors":"Rizqa Anita, Giri Suseno, Muhammad Rasyid Abdillah, Nor Balkish Zakaria","doi":"10.1177/09746862241240371","DOIUrl":"https://doi.org/10.1177/09746862241240371","url":null,"abstract":"Corporate governance is enriched by the existence of female directors. Their presence adds value to corporate governance by incorporating different perspectives and experiences. Female directors play an important role in preventing corporate harm, daring to ask critical questions and controlling conflict among various stakeholders. This study aimed to explore the effect of family control (FC) in stimulating leverage and firm value and assess the moderating role of female directors between FC on leverage and firm value. The sample was collected from the Indonesian Stock Exchange of 1,171 data observations-years (2019–2021 period) of companies listed. This research also used a linear regression model to analyse the purpose of hypotheses. The findings of this study indicate that female directors do not moderate the relationship between FC on leverage and firm value. The results prove the opposite of the assumption that the presence of female directors can harmonise and balance the interests of majority and minority shareholders. Finally, this article also contributes to the literature by developing the moderating role of female directors.","PeriodicalId":37340,"journal":{"name":"Indian Journal of Corporate Governance","volume":"3 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140673581","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}
Pub Date : 2024-04-19DOI: 10.1177/09746862241240368
Jyoti Dua, A. K. Sharma
Global sustainability challenges have triggered a sense of accountability in society, culminating in the growing incorporation of sustainability into corporate operations. This article aims to investigate the influence of environmental, social and governance (ESG) disclosure on a company’s cost of financing in emerging markets. Furthermore, the article examines the criticality of separate pillars of ESG in determining the companies’ capital costs using a panel dataset of 192 non-financial companies drawn from the equity indices from the BRICS countries for 10 years, spanning 2011–2020. Pooled Ordinary Least Square and fixed-effect panel regressions are used to test the hypothesised relationships. The robustness of our findings is validated by the application of the System Generalised Methods of Moments approach. The results show that ESG disclosure scores and their individual component scores are positively associated with the cost of equity and weighted average cost of capital. In contrast, there is a negative relationship with the cost of debt. Results demonstrate the apprehensions of equity providers and the reception of debt providers towards the companies’ ESG adoption. The governance pillar has the most significant influence on capital costs. The study enables managers to evaluate the economically ideal capital structure for ESG-compliant enterprises strategically.
{"title":"Corporate Sustainability and Capital Costs: A Panel Evidence from BRICS Countries","authors":"Jyoti Dua, A. K. Sharma","doi":"10.1177/09746862241240368","DOIUrl":"https://doi.org/10.1177/09746862241240368","url":null,"abstract":"Global sustainability challenges have triggered a sense of accountability in society, culminating in the growing incorporation of sustainability into corporate operations. This article aims to investigate the influence of environmental, social and governance (ESG) disclosure on a company’s cost of financing in emerging markets. Furthermore, the article examines the criticality of separate pillars of ESG in determining the companies’ capital costs using a panel dataset of 192 non-financial companies drawn from the equity indices from the BRICS countries for 10 years, spanning 2011–2020. Pooled Ordinary Least Square and fixed-effect panel regressions are used to test the hypothesised relationships. The robustness of our findings is validated by the application of the System Generalised Methods of Moments approach. The results show that ESG disclosure scores and their individual component scores are positively associated with the cost of equity and weighted average cost of capital. In contrast, there is a negative relationship with the cost of debt. Results demonstrate the apprehensions of equity providers and the reception of debt providers towards the companies’ ESG adoption. The governance pillar has the most significant influence on capital costs. The study enables managers to evaluate the economically ideal capital structure for ESG-compliant enterprises strategically.","PeriodicalId":37340,"journal":{"name":"Indian Journal of Corporate Governance","volume":" 36","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140685051","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}
This article aims to investigate the relationship between green banking adoption practices and performance. A conceptual model has been developed to test the moderating effect of top management commitment in the relationship between green banking adoption practices and performance in a lower-middle-income country context, that is, India. Using a survey instrument, data were collected from 393 employees working in banks in southern India. First, the psychometric properties of the survey instrument were checked using LISREL software for structural equation modelling. Second, the hypothesised relationships were tested using hierarchical regression and double-checked with path analysis. The findings indicate that green banking adoption practices are precursors to environmental, operational and financial performance. The results also provide support for the moderating effect of top management commitment in the relationship between green banking adoption practices and (a) environmental performance, (b) operational performance and (c) financial performance. The green adoption practices encompass a range of initiatives to reduce environmental impact, promote sustainability and address climate change concerns. Top management commitment is at the forefront of driving these practices, which plays a pivotal role in shaping organisational strategies and fostering a culture of sustainability. To the best of our knowledge, the model developed is the first of its kind, particularly in the context of banks in India. Investigating the interaction effect of top management commitment in enhancing performance is a novel idea and significantly contributes to the literature on sustainability. The implications for theory and practice are discussed.
{"title":"Top Management Commitment as a Moderator in the Relationship Between Green Banking Adoption Practices and Performance: Evidence from India","authors":"Saromi Newton, Sahayaselvi Susainathan, Hesil Jerda George, M. Quttainah, Satyanarayana Parayitam","doi":"10.1177/09746862241236553","DOIUrl":"https://doi.org/10.1177/09746862241236553","url":null,"abstract":"This article aims to investigate the relationship between green banking adoption practices and performance. A conceptual model has been developed to test the moderating effect of top management commitment in the relationship between green banking adoption practices and performance in a lower-middle-income country context, that is, India. Using a survey instrument, data were collected from 393 employees working in banks in southern India. First, the psychometric properties of the survey instrument were checked using LISREL software for structural equation modelling. Second, the hypothesised relationships were tested using hierarchical regression and double-checked with path analysis. The findings indicate that green banking adoption practices are precursors to environmental, operational and financial performance. The results also provide support for the moderating effect of top management commitment in the relationship between green banking adoption practices and (a) environmental performance, (b) operational performance and (c) financial performance. The green adoption practices encompass a range of initiatives to reduce environmental impact, promote sustainability and address climate change concerns. Top management commitment is at the forefront of driving these practices, which plays a pivotal role in shaping organisational strategies and fostering a culture of sustainability. To the best of our knowledge, the model developed is the first of its kind, particularly in the context of banks in India. Investigating the interaction effect of top management commitment in enhancing performance is a novel idea and significantly contributes to the literature on sustainability. The implications for theory and practice are discussed.","PeriodicalId":37340,"journal":{"name":"Indian Journal of Corporate Governance","volume":"2020 45","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140718268","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}
Pub Date : 2024-04-05DOI: 10.1177/09746862241236546
Suman Devarapalli, Lalita Mohan Mohapatra
The research on integrated reporting (IR) has grown swiftly over the past decade, and specific attention is given to the disclosure quality of IR information across the globe. The objective of this study is to investigate the association between board characteristics and integrated reporting quality. The analysis selected 46 Indian listed companies with 138 firm-year observations over three years. The study found a positive impact of board size, CEO duality, non-executive board members, financial leverage, the COVID-19 crisis and firm size on IR quality. The study found a negative effect of gender diversity, board activity and profitability on IR quality. This study is the first to examine the effect of board features on the implementation and adoption of IR in the Indian context. Moreover, the study offers key insights for researchers, practitioners, accounting bodies, government agencies, investors and policymakers into the use of integrated reporting and sound decision-making.
{"title":"Impact of Corporate Governance Characteristics on Integrated Reporting Quality: An Empirical Analysis, Evidence from India","authors":"Suman Devarapalli, Lalita Mohan Mohapatra","doi":"10.1177/09746862241236546","DOIUrl":"https://doi.org/10.1177/09746862241236546","url":null,"abstract":"The research on integrated reporting (IR) has grown swiftly over the past decade, and specific attention is given to the disclosure quality of IR information across the globe. The objective of this study is to investigate the association between board characteristics and integrated reporting quality. The analysis selected 46 Indian listed companies with 138 firm-year observations over three years. The study found a positive impact of board size, CEO duality, non-executive board members, financial leverage, the COVID-19 crisis and firm size on IR quality. The study found a negative effect of gender diversity, board activity and profitability on IR quality. This study is the first to examine the effect of board features on the implementation and adoption of IR in the Indian context. Moreover, the study offers key insights for researchers, practitioners, accounting bodies, government agencies, investors and policymakers into the use of integrated reporting and sound decision-making.","PeriodicalId":37340,"journal":{"name":"Indian Journal of Corporate Governance","volume":"11 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140739082","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}
This study examined the association between the social sustainability aspects of environmental, social and governance (ESG) initiatives and stock price synchronicity in 146 publicly listed companies in India from 2011 to 2021. Social sustainability is gauged using indicators such as community engagement, adherence to human rights, customer loyalty, consumer health and safety protection, and employee welfare. Panel data regression with industry-year fixed effects reveals a positive association between social sustainability and stock price synchronicity. This finding suggests that the stocks of companies with strong social issue management are more aligned with market movements. The findings indicate that investors value ethical management, commitment to human rights and employee satisfaction. The insights provided by this study are vital for investors’ fund allocation decisions, highlighting the importance of workforce and supply chain diversity, fair workplace practices, human rights compliance and product integrity in informed investment decision-making. Overall, the research confirms the economic benefits that social sustainability bestows on companies and their investors.
{"title":"The Social Pillar of ESG: Exploring the Link Between Social Sustainability and Stock Price Synchronicity","authors":"Srikanth Potharla, Surya Kumari Turubilli, Mylavaram Chandra Shekar","doi":"10.1177/09746862241236551","DOIUrl":"https://doi.org/10.1177/09746862241236551","url":null,"abstract":"This study examined the association between the social sustainability aspects of environmental, social and governance (ESG) initiatives and stock price synchronicity in 146 publicly listed companies in India from 2011 to 2021. Social sustainability is gauged using indicators such as community engagement, adherence to human rights, customer loyalty, consumer health and safety protection, and employee welfare. Panel data regression with industry-year fixed effects reveals a positive association between social sustainability and stock price synchronicity. This finding suggests that the stocks of companies with strong social issue management are more aligned with market movements. The findings indicate that investors value ethical management, commitment to human rights and employee satisfaction. The insights provided by this study are vital for investors’ fund allocation decisions, highlighting the importance of workforce and supply chain diversity, fair workplace practices, human rights compliance and product integrity in informed investment decision-making. Overall, the research confirms the economic benefits that social sustainability bestows on companies and their investors.","PeriodicalId":37340,"journal":{"name":"Indian Journal of Corporate Governance","volume":" 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140222489","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}
Pub Date : 2023-12-01DOI: 10.1177/09746862231205651
Vinaytosh Mishra, M. Quttainah
This study emphasises the importance of thinking beyond the constrictive perspective of shareholder profit maximisation and putting stakeholder value maximisation front and centre in healthcare. This study uses system thinking approaches to understand the pitfall of the narrow approach of shareholder profit maximisation in healthcare organisations. The study further performs stakeholder analysis to identify each stakeholder’s interests, needs, expectations, and level of influence and power over the health systems and policy. The study used multi-criteria decision analysis approach to identify the priority of the stakeholder organisations. The criteria used for the prioritisation are levels of interest, influence, and impact. Contrary to belief pharmaceutical companies were found to be the most significant player in driving the outcomes of the healthcare system. The study also emphasises the role of government and regulators in the achievement of the same. Stakeholder analysis done in the study also concurs with these findings. Finally, the study uses the grounded theory approach to suggest a framework for the achievement of objectives and providing sustainable governance. This study concludes that by thinking beyond shareholder profit maximisation, healthcare organisations can prioritise patient-centred care, social responsibility, and innovation, ultimately leading to better outcomes for patients and society.
{"title":"A System Thinkingbased Framework for Sustainable Governance in Healthcare","authors":"Vinaytosh Mishra, M. Quttainah","doi":"10.1177/09746862231205651","DOIUrl":"https://doi.org/10.1177/09746862231205651","url":null,"abstract":"This study emphasises the importance of thinking beyond the constrictive perspective of shareholder profit maximisation and putting stakeholder value maximisation front and centre in healthcare. This study uses system thinking approaches to understand the pitfall of the narrow approach of shareholder profit maximisation in healthcare organisations. The study further performs stakeholder analysis to identify each stakeholder’s interests, needs, expectations, and level of influence and power over the health systems and policy. The study used multi-criteria decision analysis approach to identify the priority of the stakeholder organisations. The criteria used for the prioritisation are levels of interest, influence, and impact. Contrary to belief pharmaceutical companies were found to be the most significant player in driving the outcomes of the healthcare system. The study also emphasises the role of government and regulators in the achievement of the same. Stakeholder analysis done in the study also concurs with these findings. Finally, the study uses the grounded theory approach to suggest a framework for the achievement of objectives and providing sustainable governance. This study concludes that by thinking beyond shareholder profit maximisation, healthcare organisations can prioritise patient-centred care, social responsibility, and innovation, ultimately leading to better outcomes for patients and society.","PeriodicalId":37340,"journal":{"name":"Indian Journal of Corporate Governance","volume":" 17","pages":"272 - 297"},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138612295","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}
Pub Date : 2023-12-01DOI: 10.1177/09746862231205648
Vidiyanna Rizal Putri, Nor Balkish Zakaria, Jamaliah Said, Maz Ainy Abdul Azis
This study investigates the impact of governance factors on tax avoidance, such as foreign ownership, executive incentives, corporate social responsibility, and audit quality. Between 2015 and 2020, the study examined data from conventional banks and non-bank institutions listed on the Indonesia Stock Exchange, with 69 banks and financial entities matching the purposive selection criteria serving as samples using EViews. The results of the study showed that executive incentives had a positive impact on tax avoidance, while foreign ownership had no effect. Corporate social responsibility had a negative impact, and audit quality had a negative impact on tax avoidance. The research discussion highlighted specific tax loopholes and strategies businesses and individuals use to avoid paying taxes and provided insights for policymakers on addressing this issue.
{"title":"Do Foreign Ownership, Executive Incentives, Corporate Social Responsibility Activity and Audit Quality Affect Corporate Tax Avoidance?","authors":"Vidiyanna Rizal Putri, Nor Balkish Zakaria, Jamaliah Said, Maz Ainy Abdul Azis","doi":"10.1177/09746862231205648","DOIUrl":"https://doi.org/10.1177/09746862231205648","url":null,"abstract":"This study investigates the impact of governance factors on tax avoidance, such as foreign ownership, executive incentives, corporate social responsibility, and audit quality. Between 2015 and 2020, the study examined data from conventional banks and non-bank institutions listed on the Indonesia Stock Exchange, with 69 banks and financial entities matching the purposive selection criteria serving as samples using EViews. The results of the study showed that executive incentives had a positive impact on tax avoidance, while foreign ownership had no effect. Corporate social responsibility had a negative impact, and audit quality had a negative impact on tax avoidance. The research discussion highlighted specific tax loopholes and strategies businesses and individuals use to avoid paying taxes and provided insights for policymakers on addressing this issue.","PeriodicalId":37340,"journal":{"name":"Indian Journal of Corporate Governance","volume":" 16","pages":"218 - 239"},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138616611","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}
Pub Date : 2023-12-01DOI: 10.1177/09746862231206870
V. Vijayagopal, M. Thenmozhi
This article investigates whether increase in concentrated shareholding impacts the internationalisation of family firms. Based on a multi-theoretic approach and using zero inflated beta model on a panel data set covering 307 largest Indian listed companies, we observe that concentrated ownership, adverse employee relations and business group affiliation discourage internationalisation. But as family shareholding exceeds 50%, concentrated ownership has an indirect positive balancing impact on internationalisation. Besides, status as a family firm has a significant favourable impact on internationalisation and it moderates the impact of concentrated ownership, adverse employee relations and group affiliation on internationalisation.
{"title":"Does Concentrated Shareholding Impact Family Firm Internationalisation?","authors":"V. Vijayagopal, M. Thenmozhi","doi":"10.1177/09746862231206870","DOIUrl":"https://doi.org/10.1177/09746862231206870","url":null,"abstract":"This article investigates whether increase in concentrated shareholding impacts the internationalisation of family firms. Based on a multi-theoretic approach and using zero inflated beta model on a panel data set covering 307 largest Indian listed companies, we observe that concentrated ownership, adverse employee relations and business group affiliation discourage internationalisation. But as family shareholding exceeds 50%, concentrated ownership has an indirect positive balancing impact on internationalisation. Besides, status as a family firm has a significant favourable impact on internationalisation and it moderates the impact of concentrated ownership, adverse employee relations and group affiliation on internationalisation.","PeriodicalId":37340,"journal":{"name":"Indian Journal of Corporate Governance","volume":" May","pages":"298 - 322"},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138610909","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}
Pub Date : 2023-12-01DOI: 10.1177/09746862231205650
Supendi Supendi, Agus Ismaya Hasanudin, Helmi Yazid, E. Ibrani
This research aimed to explore whistleblowing and identify future trends in whistleblowing research by using bibliometric analysis. The data used in this study of 440 documents sourced from 183 journals, books and other sources from 1982 to 2022 obtained from the Scopus database with specific subject areas including economics, econometrics and finance business, and management and accounting. The analysis revealed that the number of published articles related to whistleblowing has steadily increased since 1982, with a peak of articles published in 2022 indicating sustained interest in the topic. This study comprehensively demonstrates that whistleblowing, ethics and fraud are the most commonly studied variables. The study suggests that future research could be strengthened by exploring less commonly used variables to gain a more comprehensive understanding of factors contributing to ethical behaviour and misconduct in organisations.
{"title":"Exploring Whistleblowing Trends Through Bibliometric Analysis: A Global Perspective","authors":"Supendi Supendi, Agus Ismaya Hasanudin, Helmi Yazid, E. Ibrani","doi":"10.1177/09746862231205650","DOIUrl":"https://doi.org/10.1177/09746862231205650","url":null,"abstract":"This research aimed to explore whistleblowing and identify future trends in whistleblowing research by using bibliometric analysis. The data used in this study of 440 documents sourced from 183 journals, books and other sources from 1982 to 2022 obtained from the Scopus database with specific subject areas including economics, econometrics and finance business, and management and accounting. The analysis revealed that the number of published articles related to whistleblowing has steadily increased since 1982, with a peak of articles published in 2022 indicating sustained interest in the topic. This study comprehensively demonstrates that whistleblowing, ethics and fraud are the most commonly studied variables. The study suggests that future research could be strengthened by exploring less commonly used variables to gain a more comprehensive understanding of factors contributing to ethical behaviour and misconduct in organisations.","PeriodicalId":37340,"journal":{"name":"Indian Journal of Corporate Governance","volume":"4 2","pages":"240 - 271"},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138625492","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}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：