According to the legitimacy theory, disclosure can be considered as a tool for responding to the changing perceptions of a company's stakeholders. Based on this theory, this study, through a case study, examines the reaction of companies in terms of environmental, social, and governance (ESG) disclosure to catastrophic events that have a negative effect on the corporate image. Specifically, this study examines the integrated reports provided by Atlantia in the two years preceding the collapse of the Morandi bridge and in the year of the catastrophic event. The results, however, do not demonstrate significant changes to the ESG disclosure by Atlantia following the catastrophic event. The changes made can in fact be considered as a normal evolution of disclosure policies and not as an attempt to repair the lost legitimacy.
{"title":"Is ESG Disclosure a Means to Respond to Catastrophic Events? A Case Study Analysis","authors":"Arcangelo Marrone, L. Oliva","doi":"10.5539/ijbm.v15n11p53","DOIUrl":"https://doi.org/10.5539/ijbm.v15n11p53","url":null,"abstract":"According to the legitimacy theory, disclosure can be considered as a tool for responding to the changing perceptions of a company's stakeholders. Based on this theory, this study, through a case study, examines the reaction of companies in terms of environmental, social, and governance (ESG) disclosure to catastrophic events that have a negative effect on the corporate image. Specifically, this study examines the integrated reports provided by Atlantia in the two years preceding the collapse of the Morandi bridge and in the year of the catastrophic event. The results, however, do not demonstrate significant changes to the ESG disclosure by Atlantia following the catastrophic event. The changes made can in fact be considered as a normal evolution of disclosure policies and not as an attempt to repair the lost legitimacy.","PeriodicalId":54064,"journal":{"name":"International Journal of Biometrics","volume":"29 1","pages":"53"},"PeriodicalIF":0.7,"publicationDate":"2020-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90601140","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}
Enterprise Risk Management (ERM) and risk culture academics and practitioners have argued that they are inherently related without empirical evidence. They continue to advocate for their implementation by firms to face the dynamic business environment with certainty. The lack of empirical evidence to underpin this relationship partly contributes to their fragmented implementation and the lack of proper attention to risk culture in ERM implementation. The challenge in measuring these two abstract concepts contributes to their dichotomous measures in the literature, with most studies concentrated in the developed economies. The study objective is to provide a comprehensive measurement of the two constructs and empirically determine their relationship in the less-researched context of Africa. The study results empirically confirm risk culture and ERM to have a significant positive relationship. A firm's size and financial leverage were found to be significant determinants for ERM implementation, whereas capital opacity, financial slack, and board composition are not. Organizational leaders are advised by the study not to treat risk culture and ERM as substitutes but as complements. A sound risk culture provides a solid base for ERM implementation. Risk culture should be managed and developed in full alignment with the risk appetite and the ERM framework to improve organizational performance. These shall enable the promotion of a risk-aware culture and ingraining risk-related measures into performance management that help drive the organization forward. The constructs measures presented in the study can be used by academics and risk practitioners to determine the level of risk culture and ERM implementation in organizations.
{"title":"The Role of Risk Culture in Enterprise Risk Management Implementation","authors":"M. Kanu","doi":"10.5539/ijbm.v15n11p13","DOIUrl":"https://doi.org/10.5539/ijbm.v15n11p13","url":null,"abstract":"Enterprise Risk Management (ERM) and risk culture academics and practitioners have argued that they are inherently related without empirical evidence. They continue to advocate for their implementation by firms to face the dynamic business environment with certainty. The lack of empirical evidence to underpin this relationship partly contributes to their fragmented implementation and the lack of proper attention to risk culture in ERM implementation. The challenge in measuring these two abstract concepts contributes to their dichotomous measures in the literature, with most studies concentrated in the developed economies. The study objective is to provide a comprehensive measurement of the two constructs and empirically determine their relationship in the less-researched context of Africa. The study results empirically confirm risk culture and ERM to have a significant positive relationship. A firm's size and financial leverage were found to be significant determinants for ERM implementation, whereas capital opacity, financial slack, and board composition are not. Organizational leaders are advised by the study not to treat risk culture and ERM as substitutes but as complements. A sound risk culture provides a solid base for ERM implementation. Risk culture should be managed and developed in full alignment with the risk appetite and the ERM framework to improve organizational performance. These shall enable the promotion of a risk-aware culture and ingraining risk-related measures into performance management that help drive the organization forward. The constructs measures presented in the study can be used by academics and risk practitioners to determine the level of risk culture and ERM implementation in organizations.","PeriodicalId":54064,"journal":{"name":"International Journal of Biometrics","volume":"15 1","pages":"13"},"PeriodicalIF":0.7,"publicationDate":"2020-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79874770","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}
The development of military-civilian dual-use high-tech and joint technological innovation is important for military-civilian integration enterprises to develop in-depth military-civilian integration. Taking 10 military-civilian listed enterprises in Jiangsu Province as the research objects, and using DEA-BBC model and DEA-Malmquist index method, this paper constructs an evaluation system for technological innovation performance of enterprises, evaluates and studies the innovation performance from 2016 to 2019. The research shows that the technological innovation performance of enterprises is generally low. The main reasons of this situation are backward technology, low resource utilization, and the uneven management capabilities of enterprises. In addition, this paper provides some suggestions for improving the technological innovation performance of military-civilian enterprises.
{"title":"Performance Appraisal of Technological Innovation in Military-Civilian Enterprises—Empirical Evidence from Jiangsu Military-Civilian Integration Enterprises","authors":"L. Xiao, Z. X. Xun","doi":"10.5539/ijbm.v15n11p79","DOIUrl":"https://doi.org/10.5539/ijbm.v15n11p79","url":null,"abstract":"The development of military-civilian dual-use high-tech and joint technological innovation is important for military-civilian integration enterprises to develop in-depth military-civilian integration. Taking 10 military-civilian listed enterprises in Jiangsu Province as the research objects, and using DEA-BBC model and DEA-Malmquist index method, this paper constructs an evaluation system for technological innovation performance of enterprises, evaluates and studies the innovation performance from 2016 to 2019. The research shows that the technological innovation performance of enterprises is generally low. The main reasons of this situation are backward technology, low resource utilization, and the uneven management capabilities of enterprises. In addition, this paper provides some suggestions for improving the technological innovation performance of military-civilian enterprises.","PeriodicalId":54064,"journal":{"name":"International Journal of Biometrics","volume":"30 1","pages":"79"},"PeriodicalIF":0.7,"publicationDate":"2020-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81007981","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}
Electric vehicles (EVs) are recognized as effective solutions to the global air pollution problem, attracting much attention from businesses, governments, and consumers. Despite the heightened interest, EV penetration rates remain low. This study thus focuses on consumers’ evaluation of EV innovation to provide implications for promoting EV adoption by proposing a theoretical model that integrates the diffusion of innovations theory and the theory of planned behavior to examine the relationship between consumers’ perceived innovation characteristics and the adoption of EVs; the study findings indicate that the evaluation of consumers’ EV innovation has a significant impact on consumers’ attitudes toward and intention for EV adoption. Several important innovation characteristics promote practical implications for spreading EV acceptance.
{"title":"Integrating Diffusion of Innovations and Theory of Planned Behavior to Predict Intention to Adopt Electric Vehicles","authors":"Sun-Jung Moon","doi":"10.5539/ijbm.v15n11p88","DOIUrl":"https://doi.org/10.5539/ijbm.v15n11p88","url":null,"abstract":"Electric vehicles (EVs) are recognized as effective solutions to the global air pollution problem, attracting much attention from businesses, governments, and consumers. Despite the heightened interest, EV penetration rates remain low. This study thus focuses on consumers’ evaluation of EV innovation to provide implications for promoting EV adoption by proposing a theoretical model that integrates the diffusion of innovations theory and the theory of planned behavior to examine the relationship between consumers’ perceived innovation characteristics and the adoption of EVs; the study findings indicate that the evaluation of consumers’ EV innovation has a significant impact on consumers’ attitudes toward and intention for EV adoption. Several important innovation characteristics promote practical implications for spreading EV acceptance.","PeriodicalId":54064,"journal":{"name":"International Journal of Biometrics","volume":"64 1","pages":"88"},"PeriodicalIF":0.7,"publicationDate":"2020-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84833831","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}
The information sharing behaviours observed in extended organisations involve the use of dedicated specialised teams and groups. This study presents theoretical evidence, drawing on Activity Theory as an analytical lens, linking specialised teams in such complex and extended organisations to conditions which may lead to information sharing failures. These failures are apparent through tensions and contradictions examined in the activity system which helped in identifying failures in the formal systems and emergent behaviours to (or “intending to”) resolve them. Results from this study show that information sharing behaviours in an extended organisation are driven in part at least by the team’s need and ability to share information with members of the team (formed to) dealing with an information sharing failure resulting in an organisational problem and aimed at achieving a common shared goal in the relationship. There is an established link showing that information sharing in the setting supports and enhances the exchange of ideas and information between partners due to the complementing needs of services thus helping in reducing extension problems and, thereby, providing a coping strategy for the central organisation. Amongst the importance of information sharing in the setting is the ability to forecast uncertainties as a result of better understanding of each partner’s capabilities and strength. Complexity was observed to be a factor that triggers information sharing failure in extended relationships and dependencies. This occurs when there is no congruence between information deliveries amongst all the collaborating partners.
{"title":"Information Sharing Behaviour of Complex and Extended Organisations","authors":"Bata P. P., N. A., Allen D.","doi":"10.5539/ijbm.v15n11p41","DOIUrl":"https://doi.org/10.5539/ijbm.v15n11p41","url":null,"abstract":"The information sharing behaviours observed in extended organisations involve the use of dedicated specialised teams and groups. This study presents theoretical evidence, drawing on Activity Theory as an analytical lens, linking specialised teams in such complex and extended organisations to conditions which may lead to information sharing failures. These failures are apparent through tensions and contradictions examined in the activity system which helped in identifying failures in the formal systems and emergent behaviours to (or “intending to”) resolve them. Results from this study show that information sharing behaviours in an extended organisation are driven in part at least by the team’s need and ability to share information with members of the team (formed to) dealing with an information sharing failure resulting in an organisational problem and aimed at achieving a common shared goal in the relationship. There is an established link showing that information sharing in the setting supports and enhances the exchange of ideas and information between partners due to the complementing needs of services thus helping in reducing extension problems and, thereby, providing a coping strategy for the central organisation. Amongst the importance of information sharing in the setting is the ability to forecast uncertainties as a result of better understanding of each partner’s capabilities and strength. Complexity was observed to be a factor that triggers information sharing failure in extended relationships and dependencies. This occurs when there is no congruence between information deliveries amongst all the collaborating partners.","PeriodicalId":54064,"journal":{"name":"International Journal of Biometrics","volume":"33 1","pages":"41"},"PeriodicalIF":0.7,"publicationDate":"2020-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80777417","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}
The main goal of this research is to examine and then prioritize the critical success factors (CSFs) and delay reasons across the project management implementation stage. The study adopted the qualitative approach to introduce a full classification of the CSFs and delay reasons in project management. A total of 44 articles were reviewed to mine the various CSFs and delays based on conclusions of previous literature. This review leads to define a matrix of factors that are aligned with the project management in the context of the Jordanian construction project. Besides, the questionnaire instrument was designed based on outcomes of the critical analysis of literature; this instrument was administrated to a sample of 198 respondents across 20 Jordanian construction projects. The study sample entailed project managers, engineers, and senior department heads who were asked to assess the relevance and importance of the extracted CFSs. The questionnaire instrument was designed based on a 5-points Likert scale. Further, the data analysis was conducted based on the means values of the responses. The literature review resulted in categorizing the factors into five groups, namely, human’s related factors, organizational and managerial, material factor, project-related factors, and the external environment and stakeholders’ factors. This research applied a taxonomy approach to classifying the mean values throughout three ideas, namely, the classification of the major success factors and delays, the exploration of the sub success factors and delays within each significant factor, and last the exploration of the most critical sub success factors and delays regardless of the significant factor they are linked to this group. According to the analyses results, the major success factors were evaluated based on priority ranking, and the results showed that the projects related factors group was the most crucial motive of either success or delays. Still, human-related factors were the least important factors group; however, the “coherent team.” was the most sub factor evaluated. For the organizational and managerial sub-factors, the functional manager support was the most evaluated subfactor. Last, the materials sub-factor of the availability of materials was ranked as the most subfactor evaluated.
{"title":"Assessing and Prioritizing the Critical Success Factors and Delays of Project Management Implementation: Empirical Evidence at Construction Projects in Jordan","authors":"M. Omoush","doi":"10.5539/ijbm.v15n10p117","DOIUrl":"https://doi.org/10.5539/ijbm.v15n10p117","url":null,"abstract":"The main goal of this research is to examine and then prioritize the critical success factors (CSFs) and delay reasons across the project management implementation stage. The study adopted the qualitative approach to introduce a full classification of the CSFs and delay reasons in project management. A total of 44 articles were reviewed to mine the various CSFs and delays based on conclusions of previous literature. This review leads to define a matrix of factors that are aligned with the project management in the context of the Jordanian construction project. Besides, the questionnaire instrument was designed based on outcomes of the critical analysis of literature; this instrument was administrated to a sample of 198 respondents across 20 Jordanian construction projects. The study sample entailed project managers, engineers, and senior department heads who were asked to assess the relevance and importance of the extracted CFSs. The questionnaire instrument was designed based on a 5-points Likert scale. Further, the data analysis was conducted based on the means values of the responses. The literature review resulted in categorizing the factors into five groups, namely, human’s related factors, organizational and managerial, material factor, project-related factors, and the external environment and stakeholders’ factors.\u0000\u0000This research applied a taxonomy approach to classifying the mean values throughout three ideas, namely, the classification of the major success factors and delays, the exploration of the sub success factors and delays within each significant factor, and last the exploration of the most critical sub success factors and delays regardless of the significant factor they are linked to this group. According to the analyses results, the major success factors were evaluated based on priority ranking, and the results showed that the projects related factors group was the most crucial motive of either success or delays. Still, human-related factors were the least important factors group; however, the “coherent team.” was the most sub factor evaluated. For the organizational and managerial sub-factors, the functional manager support was the most evaluated subfactor. Last, the materials sub-factor of the availability of materials was ranked as the most subfactor evaluated.","PeriodicalId":54064,"journal":{"name":"International Journal of Biometrics","volume":"47 1","pages":"117"},"PeriodicalIF":0.7,"publicationDate":"2020-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81200589","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}
The purpose of the study to analyzed the determinants of audit report lag of commercial banks in Nepal. The secondary balance panel data of seven commercial banks for the period of 2013/2014 to 2017/ 2018, latest five years fresh data for the analysis. The sample have been choice from the convenience sampling technique. The descriptive statistics, correlational and casual comparative research design has been employed. The study has been selected audit report lag as dependent variable and return of total assets (ROA), leverage, size of bank, size of board, and bank age as independent variables. The result has been analysis by three different models like Pooled OLS, Fixed Effects and Random Effects Model with the help of Gretl Statistical Software version 1.9.4. The result of Poled OLS and Random Effects Model has appropriate of this cases. In the Fixed Effects Model has not prediction of statically because there is not any variable significant. The study found that leverage and board size are the determinants of audit report lag in the Nepalese commercial banks perspectives. The study also found that the minimum 18 days to maximum 242 days lag of audit report of sample banks. The study concluded that leverage and board size have major determinants of audit report lag in Nepalese samples banks perspectives.
{"title":"Determinants of Audit Report Lag of Commercial Banks in Nepal","authors":"B. Bhattarai","doi":"10.5539/IJBM.V15N10P108","DOIUrl":"https://doi.org/10.5539/IJBM.V15N10P108","url":null,"abstract":"The purpose of the study to analyzed the determinants of audit report lag of commercial banks in Nepal. The secondary balance panel data of seven commercial banks for the period of 2013/2014 to 2017/ 2018, latest five years fresh data for the analysis. The sample have been choice from the convenience sampling technique. The descriptive statistics, correlational and casual comparative research design has been employed. The study has been selected audit report lag as dependent variable and return of total assets (ROA), leverage, size of bank, size of board, and bank age as independent variables. The result has been analysis by three different models like Pooled OLS, Fixed Effects and Random Effects Model with the help of Gretl Statistical Software version 1.9.4. The result of Poled OLS and Random Effects Model has appropriate of this cases. In the Fixed Effects Model has not prediction of statically because there is not any variable significant. The study found that leverage and board size are the determinants of audit report lag in the Nepalese commercial banks perspectives. The study also found that the minimum 18 days to maximum 242 days lag of audit report of sample banks. The study concluded that leverage and board size have major determinants of audit report lag in Nepalese samples banks perspectives.","PeriodicalId":54064,"journal":{"name":"International Journal of Biometrics","volume":"130 1-3","pages":"108"},"PeriodicalIF":0.7,"publicationDate":"2020-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72449670","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}
Elona Marku, Maryia Zaitsava, Manuel Castriotta, M. Guardo, M. Loi
The present study aims to better understand how and to what extent the different dimensions of Big Data can offer insights on technology evolution. By using a patent analytics perspective, in this paper, we introduce a novel approach based on co-words analysis using the abstracts of 170,279 European patents in the Internet of Things (IoT) field published from 2011 to 2019. In so doing, we map and visualize an industry’s technology structure, development, and trends, as well as disentangle the IoT technology conceptual structure, highlighting its core and boundary concepts. This is the first study that applies a decomposition framework to clarify the determinants of IoT inventions, showing relevant changes in the focus of IoT technology overtime. By shedding light on the evolutionary dynamics of the field, this research offers a valuable contribution to the technology innovation literature.
{"title":"Big Data and Technology Evolution in the IoT Industry","authors":"Elona Marku, Maryia Zaitsava, Manuel Castriotta, M. Guardo, M. Loi","doi":"10.5539/IJBM.V15N10P94","DOIUrl":"https://doi.org/10.5539/IJBM.V15N10P94","url":null,"abstract":"The present study aims to better understand how and to what extent the different dimensions of Big Data can offer insights on technology evolution. By using a patent analytics perspective, in this paper, we introduce a novel approach based on co-words analysis using the abstracts of 170,279 European patents in the Internet of Things (IoT) field published from 2011 to 2019. In so doing, we map and visualize an industry’s technology structure, development, and trends, as well as disentangle the IoT technology conceptual structure, highlighting its core and boundary concepts. This is the first study that applies a decomposition framework to clarify the determinants of IoT inventions, showing relevant changes in the focus of IoT technology overtime. By shedding light on the evolutionary dynamics of the field, this research offers a valuable contribution to the technology innovation literature.","PeriodicalId":54064,"journal":{"name":"International Journal of Biometrics","volume":"48 1","pages":"94"},"PeriodicalIF":0.7,"publicationDate":"2020-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79118828","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}
The concept of “job crafting” is one of the most interesting constructs within the organizational literature about proactivity in the workplace. Several authors pointed out the need of longitudinal research on job crafting. In this paper we illustrate the results of a qualitative empirical research conducted within a large retail company. While available job crafting theory emphasizes individual goals as key motivational drivers for job crafting, we found that organizationally oriented goals and motivations are also very relevant. We also found that when a convergence of individual and organizational goals is observed, the motivation towards job crafting is significantly increased, and that work experience plays a significant role in such process.
{"title":"The Role of Pro-Organizational Motivation as Antecedent of Job Crafting: A Qualitative Exploration","authors":"Domenico Berdicchia, G. Masino","doi":"10.5539/IJBM.V15N10P1","DOIUrl":"https://doi.org/10.5539/IJBM.V15N10P1","url":null,"abstract":"The concept of “job crafting” is one of the most interesting constructs within the organizational literature about proactivity in the workplace. Several authors pointed out the need of longitudinal research on job crafting. In this paper we illustrate the results of a qualitative empirical research conducted within a large retail company. While available job crafting theory emphasizes individual goals as key motivational drivers for job crafting, we found that organizationally oriented goals and motivations are also very relevant. We also found that when a convergence of individual and organizational goals is observed, the motivation towards job crafting is significantly increased, and that work experience plays a significant role in such process.","PeriodicalId":54064,"journal":{"name":"International Journal of Biometrics","volume":"77 1","pages":"1"},"PeriodicalIF":0.7,"publicationDate":"2020-09-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86177367","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 examines the impact of ownership structure on the timeliness of corporate internet reporting (TOCIR) index in the case of non-financial firms listed on the Kuwait Stock Exchange (KSE) by using a sample of 80 firms in 2019 and 4 ownership variables, namely, ownership concentration by large shareholders, ownership concentration by institutions, ownership concentration by the government, and ownership concentration by families (individuals). The results indicate that ownership concentration by large shareholders and ownership concentration by the government affected TOCIR, whereas ownership concentration by institutions and families (individuals) did not. To the best of the authors’ knowledge, this study is the first study that examines the impact of ownership concentration on the timeliness of the corporate internet reporting in Kuwait.
{"title":"Ownership Structure and Timeliness of Corporate Internet Reporting (TOCIR): Case of Kuwait","authors":"Mejbel Al-Saidi","doi":"10.5539/IJBM.V15N10P60","DOIUrl":"https://doi.org/10.5539/IJBM.V15N10P60","url":null,"abstract":"This study examines the impact of ownership structure on the timeliness of corporate internet reporting (TOCIR) index in the case of non-financial firms listed on the Kuwait Stock Exchange (KSE) by using a sample of 80 firms in 2019 and 4 ownership variables, namely, ownership concentration by large shareholders, ownership concentration by institutions, ownership concentration by the government, and ownership concentration by families (individuals). The results indicate that ownership concentration by large shareholders and ownership concentration by the government affected TOCIR, whereas ownership concentration by institutions and families (individuals) did not. To the best of the authors’ knowledge, this study is the first study that examines the impact of ownership concentration on the timeliness of the corporate internet reporting in Kuwait.","PeriodicalId":54064,"journal":{"name":"International Journal of Biometrics","volume":"110 1","pages":"60"},"PeriodicalIF":0.7,"publicationDate":"2020-09-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87680043","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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