Purpose This study aims to portray the ethical disposition of Islamic financial institutions (IFIs) globally by investigating the ethical gap identified in the empirical literature to date. Design/methodology/approach Two methods of analysis used in this study are content analysis and ratio analysis. While the former was conducted to identify the main themes of empirical studies and to gauge the gap between theory and practice of ethical principles and business practice in the Islamic banking and financial industry, the latter quantified the intensity of the gap identified. Findings The findings indicate that global ethical practices were found to be above medial, and the South East Asian region stood out with a relatively better performance along with the subpar performance of the African region. Among the ethical parameters, the praxis of marketing ethics was found to be distinctly aligned with the principles, and the organizational ethical decision-making behaviour was held to be least harmonized with the norms. Practical implications The findings of this study help researchers and regulators to better understand the issues and provide practical solutions to address the shortfalls of ethics in Islamic finance in practice. Originality/value In spite of the vast literature, comprehension of the overarching ethical standing of IFIs is still equivocal. This study contributes to the growing literature of ethical and/or Islamic finance primarily in two ways. Firstly, it provides a comprehensive depiction of the ethical standings of the IFIs all around the globe, which can be treated as a guiding document for regulators and industry practitioners to better understand the issues and provide practical solutions to address the shortfalls of ethics in Islamic finance in practice. Secondly, it helps researchers identify research gaps and provides a systematic direction for future studies in the area of ethics in Islamic finance.
{"title":"Assessing ethical praxis of ethical (Islamic) financial institutions: a survey of empirical discoveries","authors":"Shinaj Valangattil Shamsudheen, Saiful Azhar Rosly, Aishath Muneeza","doi":"10.1108/ijlma-11-2022-0256","DOIUrl":"https://doi.org/10.1108/ijlma-11-2022-0256","url":null,"abstract":"\u0000Purpose\u0000This study aims to portray the ethical disposition of Islamic financial institutions (IFIs) globally by investigating the ethical gap identified in the empirical literature to date.\u0000\u0000\u0000Design/methodology/approach\u0000Two methods of analysis used in this study are content analysis and ratio analysis. While the former was conducted to identify the main themes of empirical studies and to gauge the gap between theory and practice of ethical principles and business practice in the Islamic banking and financial industry, the latter quantified the intensity of the gap identified.\u0000\u0000\u0000Findings\u0000The findings indicate that global ethical practices were found to be above medial, and the South East Asian region stood out with a relatively better performance along with the subpar performance of the African region. Among the ethical parameters, the praxis of marketing ethics was found to be distinctly aligned with the principles, and the organizational ethical decision-making behaviour was held to be least harmonized with the norms.\u0000\u0000\u0000Practical implications\u0000The findings of this study help researchers and regulators to better understand the issues and provide practical solutions to address the shortfalls of ethics in Islamic finance in practice.\u0000\u0000\u0000Originality/value\u0000In spite of the vast literature, comprehension of the overarching ethical standing of IFIs is still equivocal. This study contributes to the growing literature of ethical and/or Islamic finance primarily in two ways. Firstly, it provides a comprehensive depiction of the ethical standings of the IFIs all around the globe, which can be treated as a guiding document for regulators and industry practitioners to better understand the issues and provide practical solutions to address the shortfalls of ethics in Islamic finance in practice. Secondly, it helps researchers identify research gaps and provides a systematic direction for future studies in the area of ethics in Islamic finance.\u0000","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":" ","pages":""},"PeriodicalIF":1.5,"publicationDate":"2023-06-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48026858","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 : 2023-06-05DOI: 10.1108/ijlma-07-2023-323
Roshni Das
{"title":"The opioid epidemic in the United States: missed opportunities and policy failures","authors":"Roshni Das","doi":"10.1108/ijlma-07-2023-323","DOIUrl":"https://doi.org/10.1108/ijlma-07-2023-323","url":null,"abstract":"","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":" ","pages":""},"PeriodicalIF":1.5,"publicationDate":"2023-06-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42239834","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 : 2023-06-01DOI: 10.1108/ijlma-03-2023-0046
D. Kumar, Sunil Kumar, Akashdeep Joshi
Purpose The purpose of this paper is to provide an extensive examination and analysis of the current literature on the use of blockchain technology in courts. The paper aims to explore the potential benefits of implementing blockchain technology in courts, such as increasing transparency and accountability, improving the efficiency of court procedures and enhancing the security of court records. Additionally, the paper intends to identify the challenges and limitations of using blockchain technology in courts and propose potential solutions to overcome these obstacles. The ultimate goal is to provide a comprehensive understanding of the potential applications and implications of blockchain technology in the context of the court system. Design/methodology/approach The research design of this study is qualitative, involving a thorough examination and analysis of existing literature on the use of blockchain technology in courts. The data collection procedure involves gathering information from various sources, such as academic publications, official reports and other relevant records. Data analysis is conducted using a thematic analysis approach, which identifies and categorizes recurring themes that emerge from the data. This approach ensures that the results are credible, dependable and accurate representations of the experiences of the participants. By using these methodologies, the study is able to draw meaningful conclusions and insights into the use of blockchain technology in courts. Findings The major findings of this paper suggest that the implementation of blockchain technology in courts has the potential to bring significant benefits such as increased transparency, efficiency and security. The use of blockchain technology in courts can enable the creation of tamper-proof records that are immutable, secure and transparent, which can help prevent fraud, reduce costs and enhance trust in the judicial system. However, adopting this technology also poses challenges and limitations, such as interoperability, governance and scalability. Overall, the paper concludes that while there are challenges to be addressed, the benefits of blockchain technology in courts are significant and should be explored further. Research limitations/implications The study has several limitations that need to be taken into account. Firstly, the availability of data on blockchain implementation in the court system is limited, making it challenging to provide a comprehensive analysis of the topic. Thus, the study’s findings may not be generalizable to other contexts. Secondly, the study takes a technology-centric approach and does not consider blockchain technology’s social and legal implications in court operations. Thirdly, the case studies presented in this paper are limited to a few countries. Moreover, the implementation of blockchain technology in the court system is still in its early stages and lacks standardization, technical expertise and regulatory fram
目的本文的目的是对当前关于区块链技术在法庭上使用的文献进行广泛的审查和分析。本文旨在探索在法庭上实施区块链技术的潜在好处，如提高透明度和问责制、提高法庭程序效率和增强法庭记录的安全性。此外，本文旨在确定在法庭上使用区块链技术的挑战和局限性，并提出克服这些障碍的潜在解决方案。最终目标是全面了解区块链技术在法院系统中的潜在应用和影响。设计/方法论/方法本研究的研究设计是定性的，涉及对现有关于区块链技术在法庭上使用的文献的彻底检查和分析。数据收集程序涉及从各种来源收集信息，如学术出版物、官方报告和其他相关记录。数据分析采用专题分析方法，对数据中反复出现的主题进行识别和分类。这种方法确保了结果可信、可靠和准确地反映了参与者的经验。通过使用这些方法，该研究能够对区块链技术在法庭上的使用得出有意义的结论和见解。发现本文的主要发现表明，区块链技术在法院的实施有可能带来显著的好处，如提高透明度、效率和安全性。在法庭上使用区块链技术可以创建不可变、安全和透明的防篡改记录，这有助于防止欺诈，降低成本，增强对司法系统的信任。然而，采用这项技术也带来了挑战和局限性，如互操作性、治理和可扩展性。总的来说，论文得出的结论是，尽管存在需要解决的挑战，但区块链技术在法庭上的好处是巨大的，应该进一步探索。研究局限性/含义这项研究有几个局限性需要考虑。首先，法院系统中区块链实施数据的可用性有限，因此很难对该主题进行全面分析。因此，这项研究的发现可能无法推广到其他情况。其次，该研究采取了以技术为中心的方法，没有考虑区块链技术在法庭运作中的社会和法律影响。第三，本文的案例研究仅限于少数几个国家。此外，区块链技术在法院系统中的实施仍处于早期阶段，缺乏标准化、技术专长和监管框架。最后，法律框架的不确定性可能阻碍其广泛采用和使用。实际含义本研究的实际含义表明，在法院中使用区块链技术有可能提高法院系统的效率、安全性、透明度和问责制。它可以降低数据篡改的风险，加快案件解决速度，降低法律诉讼成本。因此，本研究为法院考虑区块链技术的潜在利益并探索其未来采用提供了一个框架。社会含义这项研究的社会含义意义重大，因为在法院系统中采用区块链技术会对社会产生深远影响。首先，通过提高透明度和问责制，区块链技术可以促进公众对法院系统的信任，并改善诉诸司法的机会，特别是弱势社区（Liu et al.，2020）。其次，区块链技术可以减少对律师等中介机构的依赖，并简化案件管理流程，使公众更容易获得和负担得起法律服务（Khurana，2020）。最后，使用区块链技术可以创建一个更安全、更高效的法院系统，增强司法系统的整体效力，增强公众信心。独创性/价值本研究从定性研究设计的角度探讨了区块链技术在法庭上的使用，为文献提供了独创性贡献。尽管关于区块链技术在各个领域的潜在应用的研究越来越多，但这项研究对当前在法庭上使用区块链的文献进行了全面的审查，确定了其实施的好处和局限性。该研究对区块链技术的优势和局限性及其在法庭上的影响的关注增加了这项研究的独创性。
{"title":"Assessing the viability of blockchain technology for enhancing court operations","authors":"D. Kumar, Sunil Kumar, Akashdeep Joshi","doi":"10.1108/ijlma-03-2023-0046","DOIUrl":"https://doi.org/10.1108/ijlma-03-2023-0046","url":null,"abstract":"Purpose\u0000The purpose of this paper is to provide an extensive examination and analysis of the current literature on the use of blockchain technology in courts. The paper aims to explore the potential benefits of implementing blockchain technology in courts, such as increasing transparency and accountability, improving the efficiency of court procedures and enhancing the security of court records. Additionally, the paper intends to identify the challenges and limitations of using blockchain technology in courts and propose potential solutions to overcome these obstacles. The ultimate goal is to provide a comprehensive understanding of the potential applications and implications of blockchain technology in the context of the court system.\u0000\u0000\u0000Design/methodology/approach\u0000The research design of this study is qualitative, involving a thorough examination and analysis of existing literature on the use of blockchain technology in courts. The data collection procedure involves gathering information from various sources, such as academic publications, official reports and other relevant records. Data analysis is conducted using a thematic analysis approach, which identifies and categorizes recurring themes that emerge from the data. This approach ensures that the results are credible, dependable and accurate representations of the experiences of the participants. By using these methodologies, the study is able to draw meaningful conclusions and insights into the use of blockchain technology in courts.\u0000\u0000\u0000Findings\u0000The major findings of this paper suggest that the implementation of blockchain technology in courts has the potential to bring significant benefits such as increased transparency, efficiency and security. The use of blockchain technology in courts can enable the creation of tamper-proof records that are immutable, secure and transparent, which can help prevent fraud, reduce costs and enhance trust in the judicial system. However, adopting this technology also poses challenges and limitations, such as interoperability, governance and scalability. Overall, the paper concludes that while there are challenges to be addressed, the benefits of blockchain technology in courts are significant and should be explored further.\u0000\u0000\u0000Research limitations/implications\u0000The study has several limitations that need to be taken into account. Firstly, the availability of data on blockchain implementation in the court system is limited, making it challenging to provide a comprehensive analysis of the topic. Thus, the study’s findings may not be generalizable to other contexts. Secondly, the study takes a technology-centric approach and does not consider blockchain technology’s social and legal implications in court operations. Thirdly, the case studies presented in this paper are limited to a few countries. Moreover, the implementation of blockchain technology in the court system is still in its early stages and lacks standardization, technical expertise and regulatory fram","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":" ","pages":""},"PeriodicalIF":1.5,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42066927","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 : 2023-05-31DOI: 10.1108/ijlma-06-2022-0129
Rajshree Karbhari Gethe, Ashish Pandey
Purpose This paper aims to clarify an impact of Maternity Benefits Act, 1961 (Amendment 2017) on job employment of working mothers. It proposes the certain facts that has positive impact on employment of women from the point of view of Government of India, but at the same time it highlights some negative implications that are faced by the employers and working mothers. The objective of this act is to provide a woman with a financial assistance and make her free from engaging in any work so as to protect health of “New Mother” and “New Born child”. Also, the act ensures women to take care of her child without having worry about loss of her job and loss of her employment. Design/methodology/approach This paper carries efforts of researcher done on the topic of “Impact of Maternity Benefits Act, 1961 (Amendment 2017)” and measures its impact on employers and job employment of working mothers in India through literature review from various sources like SCOPUS, EMERALD, EBSCO, PROQUEST, SAGE, etc. The paper opted for an exploratory study using the questionnaire approach of grounded theory, including 50 in-depth interviews of working mothers. Findings Outcome of this describes both positive and negative implications of this amendment on businesses and job employment of working mothers. It throws the limelight on implementation of this act in real life and identification of problems and stress faced by women employee either to get the job or to retain the job during pregnancy period which is very hazardous to the health of women and her inborn child also. Research limitations/implications Because of the chosen research approach, the research results may lack generalizability. Therefore, researchers are encouraged to test the proposed propositions further. Practical implications The paper includes implications of the Maternity Benefits Act, 1961 (Amendment 2017) on employers whether to hire women employee or not and on women though they are having capability to do work but because of ignorance of government on ensuring proper implementation of act, women are not getting opportunity to work after baby birth. Originality/value This paper fulfils an identified need to study and find some measures for effective implantation of Maternity Benefits Act, 1961 (Amendment 2017) so as to protect and regulate employment of women workers before and after child birth so as to increase female labour force participation rate.
{"title":"Impact of Maternity Benefits Act, 1961 [Amendment 2017] on job employment of working mothers in India","authors":"Rajshree Karbhari Gethe, Ashish Pandey","doi":"10.1108/ijlma-06-2022-0129","DOIUrl":"https://doi.org/10.1108/ijlma-06-2022-0129","url":null,"abstract":"\u0000Purpose\u0000This paper aims to clarify an impact of Maternity Benefits Act, 1961 (Amendment 2017) on job employment of working mothers. It proposes the certain facts that has positive impact on employment of women from the point of view of Government of India, but at the same time it highlights some negative implications that are faced by the employers and working mothers. The objective of this act is to provide a woman with a financial assistance and make her free from engaging in any work so as to protect health of “New Mother” and “New Born child”. Also, the act ensures women to take care of her child without having worry about loss of her job and loss of her employment.\u0000\u0000\u0000Design/methodology/approach\u0000This paper carries efforts of researcher done on the topic of “Impact of Maternity Benefits Act, 1961 (Amendment 2017)” and measures its impact on employers and job employment of working mothers in India through literature review from various sources like SCOPUS, EMERALD, EBSCO, PROQUEST, SAGE, etc. The paper opted for an exploratory study using the questionnaire approach of grounded theory, including 50 in-depth interviews of working mothers.\u0000\u0000\u0000Findings\u0000Outcome of this describes both positive and negative implications of this amendment on businesses and job employment of working mothers. It throws the limelight on implementation of this act in real life and identification of problems and stress faced by women employee either to get the job or to retain the job during pregnancy period which is very hazardous to the health of women and her inborn child also.\u0000\u0000\u0000Research limitations/implications\u0000Because of the chosen research approach, the research results may lack generalizability. Therefore, researchers are encouraged to test the proposed propositions further.\u0000\u0000\u0000Practical implications\u0000The paper includes implications of the Maternity Benefits Act, 1961 (Amendment 2017) on employers whether to hire women employee or not and on women though they are having capability to do work but because of ignorance of government on ensuring proper implementation of act, women are not getting opportunity to work after baby birth.\u0000\u0000\u0000Originality/value\u0000This paper fulfils an identified need to study and find some measures for effective implantation of Maternity Benefits Act, 1961 (Amendment 2017) so as to protect and regulate employment of women workers before and after child birth so as to increase female labour force participation rate.\u0000","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":" ","pages":""},"PeriodicalIF":1.5,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41759656","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 : 2023-05-17DOI: 10.1108/ijlma-10-2022-0221
Waliya Gwokyalya, I. Okumu
Purpose This study aims to investigate the certainty of small business (SB) taxpayers about the presumptive tax law concerning the assessment of income tax based on gross turnover and how this impacts their income tax compliance. Design/methodology/approach The study adopted the exploratory research design. The saturation point was attained upon interviewing nine owners of SB enterprises, eight tax officers from the Uganda Revenue Authority and eight tax consultants. Themes were identified and explained using verbatim texts from the various interviews. Data were analyzed using the content analysis technique. Findings The findings indicate that SB taxpayers are uncertain about the nature of the presumptive tax, that it is assessed based on annual sales, indicators used to determine gross turnover and their actual tax liability. This has occasioned resistance to the tax system and inhibited voluntary compliance. SB taxpayers thus opt to wait for the tax officers to make tax assessments. However, they have used this opportunity to bribe or bargain with tax officers to pay low amounts in tax or no tax at all. Thus, policymakers and revenue authorities ought to concentrate on creating massive sensitization of the law on presumptive tax, in this case, the existing tax base on which the tax is imposed and its elements to improve income tax compliance of SBs. Research limitations/implications These results are relevant to policymakers and Revenue authorities in developing countries, especially in Africa, in improving income tax compliance of SBs. Originality/value This study examines the contribution of certainty of the income tax law on the tax base (gross turnover) on which presumptive tax is imposed to income tax compliance of SBs, which has hardly been covered in previous studies.
{"title":"Gross turnover assessment and tax compliance in Uganda’s small businesses: a deep inquiry on the certainty of presumptive tax law","authors":"Waliya Gwokyalya, I. Okumu","doi":"10.1108/ijlma-10-2022-0221","DOIUrl":"https://doi.org/10.1108/ijlma-10-2022-0221","url":null,"abstract":"\u0000Purpose\u0000This study aims to investigate the certainty of small business (SB) taxpayers about the presumptive tax law concerning the assessment of income tax based on gross turnover and how this impacts their income tax compliance.\u0000\u0000\u0000Design/methodology/approach\u0000The study adopted the exploratory research design. The saturation point was attained upon interviewing nine owners of SB enterprises, eight tax officers from the Uganda Revenue Authority and eight tax consultants. Themes were identified and explained using verbatim texts from the various interviews. Data were analyzed using the content analysis technique.\u0000\u0000\u0000Findings\u0000The findings indicate that SB taxpayers are uncertain about the nature of the presumptive tax, that it is assessed based on annual sales, indicators used to determine gross turnover and their actual tax liability. This has occasioned resistance to the tax system and inhibited voluntary compliance. SB taxpayers thus opt to wait for the tax officers to make tax assessments. However, they have used this opportunity to bribe or bargain with tax officers to pay low amounts in tax or no tax at all. Thus, policymakers and revenue authorities ought to concentrate on creating massive sensitization of the law on presumptive tax, in this case, the existing tax base on which the tax is imposed and its elements to improve income tax compliance of SBs.\u0000\u0000\u0000Research limitations/implications\u0000These results are relevant to policymakers and Revenue authorities in developing countries, especially in Africa, in improving income tax compliance of SBs.\u0000\u0000\u0000Originality/value\u0000This study examines the contribution of certainty of the income tax law on the tax base (gross turnover) on which presumptive tax is imposed to income tax compliance of SBs, which has hardly been covered in previous studies.\u0000","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":" ","pages":""},"PeriodicalIF":1.5,"publicationDate":"2023-05-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47651298","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 : 2023-05-08DOI: 10.1108/ijlma-01-2023-0001
Shallu Batra, Mohit Saini, Mahender Yadav
Purpose This study aims to provide an overview of the development of corporate governance and ownership structure literature and offers a synopsis of the top contributors, influential articles, journals and potential research prospects on this subject. Design/methodology/approach This study used bibliometric analysis to review the literature. In all, 1,368 articles published between 1992 and 2022 in Scopus-indexed journals were considered. Findings This review reveals the top leading authors, institutions, countries and sources in the ownership structure research. Using bibliographic coupling, this study fetches four significant clusters. The theme of the first cluster revolved around cash holding. The second and third groups revealed how distinct characteristics of ownership impact the performance of the firm and disclosure decisions, respectively. The last and fourth cluster deals with risk-taking activities in financial institutions. Furthermore, this study suggests a road map in each cluster for future research. Originality/value Ownership structure plays a significant role in corporate governance by affecting manager incentives and determining the extent of monitoring. Previous studies have contributed to this field while focusing on the board of directors. However, no study synthesises the literature on ownership structure within corporate governance, which is the core element of the corporate governance system. Hence, this study gives a comprehensive overview and determines the latest and prominent research in ownership structure within corporate governance through bibliometric analysis.
{"title":"Mapping the intellectual structure of corporate governance and ownership structure: a bibliometric analysis","authors":"Shallu Batra, Mohit Saini, Mahender Yadav","doi":"10.1108/ijlma-01-2023-0001","DOIUrl":"https://doi.org/10.1108/ijlma-01-2023-0001","url":null,"abstract":"\u0000Purpose\u0000This study aims to provide an overview of the development of corporate governance and ownership structure literature and offers a synopsis of the top contributors, influential articles, journals and potential research prospects on this subject.\u0000\u0000\u0000Design/methodology/approach\u0000This study used bibliometric analysis to review the literature. In all, 1,368 articles published between 1992 and 2022 in Scopus-indexed journals were considered.\u0000\u0000\u0000Findings\u0000This review reveals the top leading authors, institutions, countries and sources in the ownership structure research. Using bibliographic coupling, this study fetches four significant clusters. The theme of the first cluster revolved around cash holding. The second and third groups revealed how distinct characteristics of ownership impact the performance of the firm and disclosure decisions, respectively. The last and fourth cluster deals with risk-taking activities in financial institutions. Furthermore, this study suggests a road map in each cluster for future research.\u0000\u0000\u0000Originality/value\u0000Ownership structure plays a significant role in corporate governance by affecting manager incentives and determining the extent of monitoring. Previous studies have contributed to this field while focusing on the board of directors. However, no study synthesises the literature on ownership structure within corporate governance, which is the core element of the corporate governance system. Hence, this study gives a comprehensive overview and determines the latest and prominent research in ownership structure within corporate governance through bibliometric analysis.\u0000","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":" ","pages":""},"PeriodicalIF":1.5,"publicationDate":"2023-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49387303","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 : 2023-05-02DOI: 10.1108/ijlma-11-2022-0247
Osama Abdelrahim Ahmad Khader, Hosni Shareif Hussein Shanak
Purpose This empirical study’s primary goal is to examine the connection between accounting information and share price for financial companies listed on Jordan’s expanding Amman Stock Exchange (ASE) between 2014 and 2018. Design/methodology/approach The correlation between accounting data and share price was investigated using multiple regression analysis. In this vein, “pooled ordinary least squares (OLS), fixed effect and random effect” static panel data estimators were used. The OLS model was chosen as the best model after a series of diagnostic tests. Findings The multiple proxies of accounting information value relevance have a positive and considerable impact on the market value per share, according to panel data research. Comparatively, the authors find proof that among the other accounting data – earnings, dividends and cash flow from operations – book value is statistically the most value-relevant. Research limitations/implications This empirical investigation was only conducted in Jordan. Because it is very likely to obtain different results in other nations, the findings cannot be applied to other business environments. Practical implications The findings of this paper may highlight the amazing relationship between accounting information and share price for policymakers, regulators and other stakeholders in developing nations, notably in Jordan. This could pave the way for effective accounting disclosures. Originality/value Seldom does empirical research on the relationship between accounting data and share prices from publicly traded companies on ASE exist. So, by demonstrating empirical findings from Jordanian companies, this study fills the gap in the existing literature and knowledge.
{"title":"The value relevance of accounting information: empirical evidence from Jordan","authors":"Osama Abdelrahim Ahmad Khader, Hosni Shareif Hussein Shanak","doi":"10.1108/ijlma-11-2022-0247","DOIUrl":"https://doi.org/10.1108/ijlma-11-2022-0247","url":null,"abstract":"\u0000Purpose\u0000This empirical study’s primary goal is to examine the connection between accounting information and share price for financial companies listed on Jordan’s expanding Amman Stock Exchange (ASE) between 2014 and 2018.\u0000\u0000\u0000Design/methodology/approach\u0000The correlation between accounting data and share price was investigated using multiple regression analysis. In this vein, “pooled ordinary least squares (OLS), fixed effect and random effect” static panel data estimators were used. The OLS model was chosen as the best model after a series of diagnostic tests.\u0000\u0000\u0000Findings\u0000The multiple proxies of accounting information value relevance have a positive and considerable impact on the market value per share, according to panel data research. Comparatively, the authors find proof that among the other accounting data – earnings, dividends and cash flow from operations – book value is statistically the most value-relevant.\u0000\u0000\u0000Research limitations/implications\u0000This empirical investigation was only conducted in Jordan. Because it is very likely to obtain different results in other nations, the findings cannot be applied to other business environments.\u0000\u0000\u0000Practical implications\u0000The findings of this paper may highlight the amazing relationship between accounting information and share price for policymakers, regulators and other stakeholders in developing nations, notably in Jordan. This could pave the way for effective accounting disclosures.\u0000\u0000\u0000Originality/value\u0000Seldom does empirical research on the relationship between accounting data and share prices from publicly traded companies on ASE exist. So, by demonstrating empirical findings from Jordanian companies, this study fills the gap in the existing literature and knowledge.\u0000","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":" ","pages":""},"PeriodicalIF":1.5,"publicationDate":"2023-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46523658","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 : 2023-05-02DOI: 10.1108/ijlma-05-2023-322
Roshni Das
{"title":"Book review essay: Design thinking and data science for legal innovation","authors":"Roshni Das","doi":"10.1108/ijlma-05-2023-322","DOIUrl":"https://doi.org/10.1108/ijlma-05-2023-322","url":null,"abstract":"","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":" ","pages":""},"PeriodicalIF":1.5,"publicationDate":"2023-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47143143","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}
Purpose Building on the emerging literature on the psychology of working theory, this study aims to examine the impact of decent work on employees’ mental health as well as the association between the dimensions of decent work on employees’ mental health. Design/methodology/approach Quantitative data were collected from 260 employees working in the Ghanaian mining industry. Findings Data analysis showed a positive significant relationship between decent work and employee mental health. Furthermore, access to health care, adequate compensation and hours that allow for free time and rest related positively and significantly with employee mental health. However, the relationships between physical and interpersonal safe working conditions, organizational values that complement family and social values and employee mental health were not significant. Originality/value The findings extend the emerging literature relative to the influence of decent work on mental health in developing country context, specifically, sub-Saharan Africa where concerns for decent work have become extremely relevant because of the experience of extreme poverty and unemployment that characterize the region.
{"title":"From muddiness to madness: an examination of decent work and mental health in the Ghanaian mining industry","authors":"Kwesi Amponsah-Tawiah, Justice Mensah, Ruth Boakyewaa, Grace Asare","doi":"10.1108/ijlma-01-2022-0001","DOIUrl":"https://doi.org/10.1108/ijlma-01-2022-0001","url":null,"abstract":"\u0000Purpose\u0000Building on the emerging literature on the psychology of working theory, this study aims to examine the impact of decent work on employees’ mental health as well as the association between the dimensions of decent work on employees’ mental health.\u0000\u0000\u0000Design/methodology/approach\u0000Quantitative data were collected from 260 employees working in the Ghanaian mining industry.\u0000\u0000\u0000Findings\u0000Data analysis showed a positive significant relationship between decent work and employee mental health. Furthermore, access to health care, adequate compensation and hours that allow for free time and rest related positively and significantly with employee mental health. However, the relationships between physical and interpersonal safe working conditions, organizational values that complement family and social values and employee mental health were not significant.\u0000\u0000\u0000Originality/value\u0000The findings extend the emerging literature relative to the influence of decent work on mental health in developing country context, specifically, sub-Saharan Africa where concerns for decent work have become extremely relevant because of the experience of extreme poverty and unemployment that characterize the region.\u0000","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":" ","pages":""},"PeriodicalIF":1.5,"publicationDate":"2023-04-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49066257","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 : 2023-04-20DOI: 10.1108/ijlma-09-2022-0206
Mohsin Dhali, Shafiqul Hassan, S. Mehar, K. Shahzad, Fazluz Zaman
Purpose The purpose of the study is to show that divergent perceptions among regulators, the regulated and the associated regulatory bodies across multiple jurisdictions regarding the nature and functionality of cryptocurrencies hamper the development of a more comprehensive and coherent regulatory framework in curbing crimes and other related risks associated with cryptocurrencies. Design/methodology/approach The study has used a descriptive doctrinal legal research method to investigate and understand the insights of existing laws and regulations in four selected jurisdictions concerning cryptocurrencies and how these laws could be further improved and developed to reduce crypto-related crimes. Furthermore, the study has also used a comparative research method to conceptualize the contours of the new legal discourse emerging from cryptocurrencies to adopt and implement a sound regulatory framework. Findings The study illustrated that divergent regulatory treatment among different jurisdictions might suffocate novel digital innovations such as cryptocurrency. These fragmented regulatory approaches by various jurisdictions question the sustainability of the present national legislation adopted to regulate cryptocurrencies. Looking into other jurisdictional developments in regulating cryptocurrencies, it is apparent that a concerted regulatory approach is needed to minimize the abuse of this innovation. Research limitations/implications The study has implications for regulators and policymakers to review the current regulatory framework for regulating cryptocurrencies to prevent regulatory arbitrage. The divergent legislative measures concerning cryptocurrency among different jurisdictions question the sustainability of these legislative initiatives, considering the evolving and borderless nature of cryptocurrency. Therefore, this paper will help regulators to consider the present legislative gaps in establishing a common global regulatory approach in the crypto sphere. Originality/value The study contributes to the existing body of literature by examining the regulatory frameworks of four jurisdictions, namely, the USA, Canada, China and the EU, related to cryptocurrencies, with a discussion on the development of cryptocurrencies-related laws among these four jurisdictions and their sustainability in curbing crimes in the Darknet.
{"title":"Cryptocurrency in the Darknet: sustainability of the current national legislation","authors":"Mohsin Dhali, Shafiqul Hassan, S. Mehar, K. Shahzad, Fazluz Zaman","doi":"10.1108/ijlma-09-2022-0206","DOIUrl":"https://doi.org/10.1108/ijlma-09-2022-0206","url":null,"abstract":"\u0000Purpose\u0000The purpose of the study is to show that divergent perceptions among regulators, the regulated and the associated regulatory bodies across multiple jurisdictions regarding the nature and functionality of cryptocurrencies hamper the development of a more comprehensive and coherent regulatory framework in curbing crimes and other related risks associated with cryptocurrencies.\u0000\u0000\u0000Design/methodology/approach\u0000The study has used a descriptive doctrinal legal research method to investigate and understand the insights of existing laws and regulations in four selected jurisdictions concerning cryptocurrencies and how these laws could be further improved and developed to reduce crypto-related crimes. Furthermore, the study has also used a comparative research method to conceptualize the contours of the new legal discourse emerging from cryptocurrencies to adopt and implement a sound regulatory framework.\u0000\u0000\u0000Findings\u0000The study illustrated that divergent regulatory treatment among different jurisdictions might suffocate novel digital innovations such as cryptocurrency. These fragmented regulatory approaches by various jurisdictions question the sustainability of the present national legislation adopted to regulate cryptocurrencies. Looking into other jurisdictional developments in regulating cryptocurrencies, it is apparent that a concerted regulatory approach is needed to minimize the abuse of this innovation.\u0000\u0000\u0000Research limitations/implications\u0000The study has implications for regulators and policymakers to review the current regulatory framework for regulating cryptocurrencies to prevent regulatory arbitrage. The divergent legislative measures concerning cryptocurrency among different jurisdictions question the sustainability of these legislative initiatives, considering the evolving and borderless nature of cryptocurrency. Therefore, this paper will help regulators to consider the present legislative gaps in establishing a common global regulatory approach in the crypto sphere.\u0000\u0000\u0000Originality/value\u0000The study contributes to the existing body of literature by examining the regulatory frameworks of four jurisdictions, namely, the USA, Canada, China and the EU, related to cryptocurrencies, with a discussion on the development of cryptocurrencies-related laws among these four jurisdictions and their sustainability in curbing crimes in the Darknet.\u0000","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":" ","pages":""},"PeriodicalIF":1.5,"publicationDate":"2023-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46476955","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}
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