International Journal of Law and Management最新文献

Purpose

The general data protection regulation (GDPR) was designed to address privacy challenges posed by globalisation and rapid technological advancements; however, its implementation has also introduced new hurdles for companies. This study aims to analyse and synthesise the existing literature that focuses on challenges of GDPR implementation in business enterprises, while also outlining the directions for future research.

Design/methodology/approach

The methodology of this review follows the preferred reporting items for systematic reviews and meta-analysis guidelines. It uses an extensive search strategy across Scopus and Web of Science databases, rigorously applying inclusion and exclusion criteria, yielding a detailed analysis of 16 selected studies that concentrate on GDPR implementation challenges in business organisations.

Findings

The findings indicate a predominant use of conceptual study methodologies in prior research, often limited to specific countries and technology-driven sectors. There is also an inclination towards exploring GDPR challenges within small and medium enterprises, while larger enterprises remain comparatively unexplored. Additionally, further investigation is needed to understand the implications of emerging technologies on GDPR compliance.

Research limitations/implications

This study’s limitations include reliance of the search strategy on two databases, potential exclusion of relevant research, limited existing literature on GDPR implementation challenges in business context and possible influence of diverse methodologies and contexts of previous studies on generalisability of the findings.

Originality/value

The originality of this review lies in its exclusive focus on analysing GDPR implementation challenges within the business context, coupled with a fresh categorisation of these challenges into technical, legal, organisational, and regulatory dimensions.

Purpose

The ubiquity of the internet has extended immense informational power to patients around the world who previously had abysmal knowledge about the disease they are suffering from. With a large amount of information in their hands, these educated and well-informed patients are cultivating deeper relationships and engagement with their physicians through meaningful interactions. This study aims to investigate the influence of patients’ internet usage and their interactions on their intentions to revisit and foster relationships with their physicians.

Design/methodology/approach

A survey-based questionnaire was administered at four government hospitals in Pune, involving a sample size of 400. The study intends to use structural equation modelling (SEM) to examine the hypothesized relationships identified within the research analysis.

Findings

The findings of this study indicate that patients report higher levels of satisfaction and intention to revisit when they have a strong interaction with their physician.

Research limitations/implications

This study provides valuable inputs to the hospital authorities and health-care-related policy makers. This study also contributes to the overall body of literature on health care information system, behavioural aspects of patients and doctors as well as other health-care-related staffs in hospitals.

Originality/value

The study adds values to the overall body of literature for both hospital information system, patient interaction and health care policy. To date, no research has examined the association between patient–physician interactions conducted through internet channels and subsequent behavioural intentions. Moreover, the study investigates the behavioural aspects of patients and health-care staffs, which adds value towards the body of knowledge in the extant literature.

Purpose

The purpose of this study is to examine mediating role of public sector governance in the relationship between entrepreneurship and economic growth in the Palestinian context during the years 2005–2020.

Design/methodology/approach

The necessary data were collected from the World Bank website and the annual financial reports of the Palestinian Monetary Authority. To achieve the study’s objectives, the researcher used content analysis method and regression model.

Findings

There is an effect of some dimensions of entrepreneurship (starting a business, obtaining credit, women starting a business) and public sector governance with dimensions (voice and accountability, political stability and absence of violence, effectiveness of government performance, organizational quality, the rule of law and control of corruption) on economic growth. In addition, there is no mediating effect of public sector governance in the relationship between entrepreneurship and economic growth.

Practical implications

The study helps in enhancing the elements of entrepreneurship by evaluating public governance in Palestine. It also offers future researchers a comprehensive vision that encourages Palestinian economic growth.

Social implications

The paper contributes to showing the reality of public governance indicators for the Palestinian context and the amount of support for entrepreneurial activities indicators that affect economic growth.

Originality/value

Trying to activate cooperation mechanisms between government institutions and entrepreneurial institutions to adopt creative projects and ideas, especially for women, needs to focus on activating the principles of public sector governance in addition to facilitating administrative and financial procedures to start commercial projects in a way that enhances economic growth with the need to achieve the highest level of public sector governance indicators.

Purpose

This study aims to study the response of the stock market to the announcement of compulsory environmental, social and governance (ESG) disclosure regulation in the context of the Indian economy – one of the largest emerging economies. The study also examines the role of carbon sensitivity and pre-ESG disclosure.

Design/methodology/approach

Daily stock price data of 940 listed companies has been collected for 276 trading days to compute abnormal returns. The current study is based on event study methodology to analyze the announcement effect of disclosure regulations. Furthermore, to check the robustness of results, cross-sectional regression has been applied to correct for potential heterogeneity.

Findings

Results of the event study signify that the equity share market has reacted positively and significantly to the mandatory ESG disclosure regulation. Furthermore, the study also confirms the mitigating role of carbon sensitivity and pre-ESG disclosure as carbon nonsensitive (non predisclosure) firms have witnessed a more intense effect of regulation as compared to sensitive (predisclosed) corporations.

Practical implications

Current findings assist managers in understanding investor perception toward nonfinancial disclosures. Corporate managers can use disclosure as a tool to enhance the firm value and reduce information asymmetry by providing relevant information. Furthermore, policymakers can use the findings of present research to disseminate the advantages of adopting ESG disclosure practices thereby improving the transparency and governance among business firms.

Originality/value

To the best of the author’s knowledge, this study is the first to provide empirical evidence on the market response to compulsory ESG disclosure framework in the emerging context of India. Furthermore, considering the infancy stage of ESG research, the present research contributes to the body of knowledge by empirically testing the disclosure theories.

Purpose

This study aims to evaluate the relationship of corporate social responsibility (CSR) reporting with the financial performance of firms using various market and accounting-based parameters in a developing economy, India.

Design/methodology/approach

The study uses content analysis to develop a CSR reporting index for the Indian firms listed on the Bombay Stock Exchange. The two-step system generalized methods of moments has been used for the estimation of the panel data.

Findings

The results from the study suggest that the CSR reporting-based activities of the firms may impact the financial performance of the firms, but at the same time, the need of the hour is to create awareness among the investors and market players so that they realize the relevance of CSR reporting, which can further improve other dimensions of financial performance as well.

Research limitations/implications

The study relies on Tobin’s Q and return on assets while measuring financial performance, though there are various other parameters that can be used to gauge the performance. The outcomes of this study have practical implications for the practitioners as well as policymakers, incentivizing them to integrate CSR aspects into their decision-making frameworks.

Originality/value

To the best of the authors’ knowledge, this is the first Indian study to develop a unique index for CSR reporting and linking it with financial performance. This study shall assist the researchers in broadening the scope of CSR studies in India and can be used to draw a systematic comparison with developed nations.