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Does Gender Diversity Moderate the Nexus Between Board Characteristics and Earnings Management? 性别多样性是否调节董事会特征与盈余管理之间的关系?
IF 0.9 Q4 BUSINESS, FINANCE Pub Date : 2022-12-31 DOI: 10.22452/ajba.vol15no2.2
Tonoy Roy, E. Alfan
Manuscript type: Research paper Research aims: This study examines the effect of board characteristics on earnings management and the moderating effect of gender diversity over this nexus by investigating 393 Bursa Malaysia listed companies from 2014 to 2018. Design/Methodology/Approach: This study applies the performance-adjusted Jones model (Dechow et al., 1996) and the performance-matched Jones model (Kothari et al., 2005) to measure accrual-based earnings management. Research findings: Based on the results, the agency theory fails to illustrate that board characteristics (i.e., defined by the attributes of board independence, board size, and non-CEO duality) are effective in reducing earnings management. On the other hand, the results show that gender diversity in independent directorship and board membership apparently reduces the level of earnings management. However, this research finds no significant moderating effect of gender diversity on the relationship between CEO duality and earnings management. Theoretical contribution/Originality: This study adds to the literature by demonstrating that the application of agency theory does not have a significant impact on reducing earnings management in the Malaysian context. Applying gender socialisation theory, the findings of this study show successful moderation of gender diversity in terms of reducing the level of earnings management. Practitioner/Policy implication: The results on gender diversity are likely of interest to policymakers to come up with regulations related to ensuring an increasing presence of female directors in the boardrooms to increase the board gender diversity. Research limitation: This study examines only three board characteristics under corporate governance, and measures only accrual-based earnings management. Moreover, the sample is restricted to only non-financial listed companies.
研究目的:本研究通过对2014年至2018年393家马来西亚证券交易所上市公司的调查,探讨了董事会特征对盈余管理的影响以及性别多样性对这一关系的调节作用。设计/方法/方法:本研究采用绩效调整的Jones模型(Dechow et al., 1996)和绩效匹配的Jones模型(Kothari et al., 2005)来衡量基于权责发生制的盈余管理。研究发现:基于研究结果,代理理论未能说明董事会特征(即由董事会独立性、董事会规模和非ceo二元性属性定义)在减少盈余管理方面是有效的。另一方面,研究结果表明,独立董事和董事会成员的性别多样性明显降低了盈余管理水平。然而,本研究发现性别多样性对CEO二元性与盈余管理之间的关系没有显著的调节作用。理论贡献/独创性:本研究通过证明代理理论的应用对减少马来西亚背景下的盈余管理没有显著影响,从而增加了文献。运用性别社会化理论,本研究结果显示性别多样性在降低盈余管理水平方面的成功调节。从业者/政策含义:性别多样性的结果可能会引起政策制定者的兴趣,以制定相关法规,确保董事会中女性董事的人数增加,以增加董事会的性别多样性。研究局限:本研究仅考察了公司治理下董事会的三个特征,并且仅衡量了基于权责发生制的盈余管理。此外,样本仅限于非金融类上市公司。
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引用次数: 2
IFRS Convergence and Value Relevance of Indian Accounting Information: The Earnings-Returns Association Analysis 印度会计信息的IFRS趋同与价值相关性:盈余-收益关联分析
IF 0.9 Q4 BUSINESS, FINANCE Pub Date : 2022-12-31 DOI: 10.22452/ajba.vol15no2.5
Juao C. Costa, Lorraine Rayelle Gomes
Manuscript type: Research paper Research aims: India has recently joined the accounting revolution by implementing the International Financial Reporting Standards (IFRS) through the convergence mode. This paper aims to examine the value relevance of Indian accounting information by finding an association between stock returns and the levels of earnings and changes in earnings. Design/Methodology/Approach: The study follows both relative and incremental association approaches to investigate changes in the value relevance of accounting information prepared using the IFRS converged Indian Accounting Standards (Ind-AS), while also examining the impact of their voluntary use. The study employs the Easton and Harris (1991) model on accounting data collected from 2012-13 to 2019-20. The panel data of 7,064 firm-year observations covers 883 firms listed on the National Stock Exchange (NSE) and uses relevant econometric tests and multivariate panel regressions to test the hypotheses. Research findings: The findings reveal a decline in the returns value relevance following both mandatory and voluntary IFRS convergence. Theoretical contribution/Originality: The study is the first to document the changes in value relevance based on stock returns since the IFRS convergence process began in India. Practitioner/Policy implication: This line of research is significant in Indian capital markets to unravel the effects of the new standards on accounting as well as stock market variables. It has managerial implications for firm and standard-setters. Research limitation: The value relevance results are based on the returns model alone and the study does not analyse the price model.
研究目的:印度最近加入了会计革命,通过趋同模式实施国际财务报告准则(IFRS)。本文旨在通过发现股票收益与收益水平和收益变化之间的关联来研究印度会计信息的价值相关性。设计/方法/方法:本研究采用相对关联和增量关联两种方法来调查使用IFRS融合的印度会计准则(Ind-AS)编制的会计信息价值相关性的变化,同时也检查其自愿使用的影响。本研究采用伊斯顿和哈里斯(1991)模型对2012-13年至2019-20年收集的会计数据进行分析。该面板数据涵盖了全国证券交易所(NSE)上市的883家公司的7,064家公司年观察结果,并使用相关的计量经济学检验和多变量面板回归来检验假设。研究结果:研究结果显示,在强制性和自愿性IFRS趋同之后,回报价值相关性有所下降。理论贡献/独创性:该研究首次记录了自IFRS趋同过程在印度开始以来基于股票回报的价值相关性的变化。从业者/政策含义:这条研究路线在印度资本市场中具有重要意义,可以揭示新准则对会计和股票市场变量的影响。它对公司和标准制定者具有管理意义。研究局限:价值相关性研究结果仅基于收益模型,未对价格模型进行分析。
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引用次数: 0
Power of Tax Authorities, Tax Morale, and Tax Compliance: A Mediation Analysis in East Malaysia 税务机关权力、税务士气与税务合规:东马的中介分析
IF 0.9 Q4 BUSINESS, FINANCE Pub Date : 2022-12-31 DOI: 10.22452/ajba.vol15no2.10
Mohd Allif Anwar Abu Bakar, Mohd Rizal Palil, Ruhanita Maelah, M. Ali
Manuscript type: Research paper Research aims: This paper aims to scrutinise the association between the power-based model (power of tax authorities) and sociopsychological factors (tax morale) in the theoretical framework of the tax compliance model Design/Methodology/Approach: A survey was completed by 116 selfemployed and salaried individuals in East Malaysia. Partial Least Squares- SEM (PLS-SEM) was employed to analyse the data. Research findings: The results show no impact of the power of tax authorities (coercive and legitimate power) on tax compliance. Only the coercive power of tax authorities has a significantly positive effect on tax morale. However, a significant negative relationship was found between tax morale and tax compliance. Finally, tax morale is proven to mediate coercive power and tax compliance. Theoretical contribution/originality: The study adds to the body of knowledge by including the power of tax authority and tax morale in a tax compliance model. Theoretically, this study contributes to the literature that moral consideration should not be overlooked in its mediating value between the power of tax authorities and tax compliance. Practitioner/policy implications: The present study provides novel insight into how tax administrators, especially the Inland Revenue Board of Malaysia (LHDN), utilise their power to influence tax morale and tax compliance. Research limitation: The study’s limitation is that only a minority of higher-income and self-employed respondents participated. Future research should consider expanding the existing tax compliance model to be tested in a different region. Besides, other sociodemographic variables can be used as possible moderators in future studies.
手稿类型:研究论文研究目的:本文旨在仔细审查基于权力的模型(税务机关的权力)和社会心理学因素(税务士气)之间的关联在税务合规模型的理论框架设计/方法/方法:一项调查是由东马来西亚的116名自雇和受薪个人完成的。采用偏最小二乘扫描电镜(PLS-SEM)对数据进行分析。研究发现:税务机关的权力(强制权力和合法权力)对税收合规没有影响。只有税务机关的强制力对税务士气有显著的正向影响。然而,税收士气与税收合规之间存在显著的负相关关系。最后,证明了税收士气在强制权力和税收合规之间具有中介作用。理论贡献/独创性:本研究通过将税务机关的权力和税务士气纳入税收合规模型,增加了知识体系。从理论上讲,本研究有助于文献中道德考虑在税务机关权力与税收合规之间的中介作用不容忽视。从业者/政策影响:本研究为税务管理员,特别是马来西亚税务局(LHDN)如何利用其权力影响税务士气和税收合规提供了新颖的见解。研究局限性:该研究的局限性在于,只有少数高收入和自营职业者参与了调查。未来的研究应考虑将现有的税收合规模型扩展到不同的地区进行检验。此外,在未来的研究中,其他社会人口学变量可以作为可能的调节因子。
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引用次数: 0
Short-form Video Content (SVC) Engagement and Marketing Capabilities 短格式视频内容(SVC)参与度和营销能力
IF 0.9 Q4 BUSINESS, FINANCE Pub Date : 2022-12-31 DOI: 10.22452/ajba.vol15no2.8
Darlin Apasrawirote, K. Yawised, Maneerut Chatrangsan, P. Muneesawang
Manuscript type: Research paper Research aims: This study aims to investigate the role of short-form video content (SVC) in the association between marketing capabilities, influencers, and business brand engagement performance. Design/Methodology/Approach: Data was collected from 146 business owners and managers of private businesses from the central business district areas of the lower northern province of Thailand. A partial least square structure equation modelling (PLS-SEM) analysis was performed to examine the proposed relationships. Research findings: The findings indicate that SVCs enabled brand engagement and resulted in increased satisfaction with the influencer experience. The study found a positive relationship between marketing capabilities, SVCs, influencers, and brand engagement performance. Theoretical contribution/Originality: This study also contributes by providing empirical evidence of the mediation of short-form video content in the relationship between marketing capabilities and brand performance, thus suggesting that, in terms of the resource-based view (RBV), SVCs integrated with marketing capabilities contribute to fostering influencers to promote brand perception values into competitive advantage, while influencers are reaffirmed as having a positive impact on brand performance. Practitioner/Policy implications: This research also provides a practical outlook for businesses to better understand the adoption of SVCs at an initial stage and important practical implications for business entrepreneurs, managers, and practitioners regarding the use of SVCs to improve brand engagement performance. Research limitation: First, this study was limited by its focus on primary data collected using a survey approach. Therefore, future research may need to emphasise more subjective rather than objective research. Second, as this study focuses on top executives and higher levels of marketing managers, it could introduce potential biases. Further research, through the use of multiple informants (i.e., IT managers, lower-level frontline staff, etc.) in each business with well-rounded perspectives, could provide a deeper insight into the issues regarding such initiatives. Finally, more constructs related to the proposed research framework can be investigated.
手稿类型:研究论文研究目的:本研究旨在调查短视频内容(SVC)在营销能力、影响者和商业品牌参与绩效之间的关系中的作用。设计/方法/方法:数据来自泰国北部下省中央商务区的146名企业主和私营企业经理。进行了偏最小二乘结构方程建模(PLS-SEM)分析,以检验所提出的关系。研究结果:研究结果表明,SVC促进了品牌参与,并提高了对影响者体验的满意度。研究发现,营销能力、SVC、影响者和品牌参与绩效之间存在正相关关系。理论贡献/原创性:本研究还通过提供短视频内容在营销能力和品牌绩效之间的中介作用的经验证据做出了贡献,从而表明,在基于资源的观点(RBV)方面,与营销能力相结合的SVC有助于培养有影响力的人,将品牌感知价值提升为竞争优势,而有影响力的人才则被重申对品牌绩效有积极影响。从业者/政策含义:这项研究还为企业提供了一个实用的前景,以更好地理解在初始阶段采用SVC,并为企业企业家、经理和从业者提供了关于使用SVC提高品牌参与绩效的重要实用含义。研究局限性:首先,本研究的重点是使用调查方法收集的原始数据,因此受到限制。因此,未来的研究可能需要强调更多的主观研究,而不是客观研究。其次,由于这项研究的重点是高管和更高级别的营销经理,它可能会引入潜在的偏见。通过在每个业务中使用多个具有全面视角的信息提供者(即IT经理、较低级别的一线员工等)进行进一步的研究,可以更深入地了解与此类举措有关的问题。最后,可以对与所提出的研究框架相关的更多结构进行研究。
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引用次数: 3
Internal Audit Effectiveness in Insurance and Takaful Companies in Malaysia: A Study of Internal Auditors and Auditees’ Perceptions 马来西亚保险公司和Takaful公司内部审计的有效性:内部审计师和被审计人的认知研究
IF 0.9 Q4 BUSINESS, FINANCE Pub Date : 2022-12-31 DOI: 10.22452/ajba.vol15no2.1
Noor Adwa Sulaiman, Nadratun Na’im Kamarudin, S. Shahimi
Manuscript type: Research paper Purpose: This study examines the views of internal auditors and auditees on factors affecting internal audit effectiveness (IAE) in insurance and takaful companies in Malaysia. Design/Methodology/Approach: A total of 240 respondents participated in a self-administered survey questionnaire. Findings: Multiple regression analyses suggests independence as well as the resources of internal audit functions (IAF) and relationship with the audit committee is perceived to affect IAE. However, management support is perceived to be less significant in affecting IAE. Furthermore, independent t-test and eta squared analyses show that respondents perceive the factors that significantly affect IAE differently, with independent internal audits scoring the highest. Research limitations/Implications: The respondents were only limited to internal auditors and auditees in insurance and takaful companies. Practical implications: Such empirical evidence is expected to be used by companies, regulators as well as researchers in understanding the prevailing factors affecting IAE in insurance and takaful companies. Originality/Value: The value of this study is grounded on limited studies of IAE in the financial industry, specifically insurance and takaful companies, and the analysis of both auditors and auditees’ views on the principal factors affecting IAE.
手稿类型:研究论文目的:本研究考察了内部审计师和被审计单位对马来西亚保险和takaful公司内部审计有效性影响因素的看法。设计/方法/方法:共有240名受访者参加了一份自我管理的调查问卷。调查结果:多元回归分析表明,独立性以及内部审计职能(IAF)的资源以及与审计委员会的关系被认为会影响IAE。然而,管理层的支持被认为对IAE的影响较小。此外,独立t检验和eta平方分析显示,受访者对显著影响IAE的因素的看法不同,其中独立内部审计得分最高。研究局限性/影响:受访者仅限于保险和takaful公司的内部审计师和受审计者。实际意义:这些经验证据预计将被公司、监管机构以及研究人员用于了解影响保险和takaful公司IAE的主要因素。独创性/价值:本研究的价值基于对金融业,特别是保险和takaful公司的IAE的有限研究,以及对审计师和被审计方对影响IAE的主要因素的看法的分析。
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引用次数: 2
What Should Companies Do to Improve Brand Awareness Through Instagram? The Lens of Signalling Theory 公司应该如何通过Instagram提高品牌知名度?信号理论的透镜
IF 0.9 Q4 BUSINESS, FINANCE Pub Date : 2022-12-31 DOI: 10.22452/ajba.vol15no2.9
T. Suryani, Abu Amar Fauzi, Moch. Nurhadi
Manuscript type: Research paper Research aims: This study investigates potential factors of electronic service quality dimensions on the improvement of brand awareness among customers through the social media platform Instagram. Design/Methodology/Approach: The study involves 398 respondents across Java Island, Indonesia, and employed a PLS-SEM approach to analyse the data. Research findings: The findings indicate that the electronic service quality dimensions of Instagram, in terms of content relevance, content quality, information quality and contact availability, significantly improve brand awareness. Theoretical contribution/Originality: This study contributes to the electronic service quality and brand awareness literature by validating four potential service quality dimensions of Instagram that are effective instruments for improving brand awareness. Practitioner/Policy implication: This study offers managerial recommendations for companies that see Instagram as a prospective social media tool for enhancing brand awareness. Companies should focus on managing their Instagram accounts by providing relevant content, qualified content, qualified information, and ensuring the availability of their contact details. Research limitation/Implications: To enhance generalisability, we suggest future studies examine how brand awareness improvement could be made across social media accounts with broader customer segments, either SMEs or big corporations.
研究目的:本研究探讨电子服务质量维度对通过社交媒体平台Instagram提高顾客品牌知名度的潜在影响因素。设计/方法/方法:该研究涉及印度尼西亚爪哇岛的398名受访者,并采用PLS-SEM方法分析数据。研究发现:研究结果表明,Instagram的电子服务质量维度在内容相关性、内容质量、信息质量和联系人可用性方面显著提高了品牌知名度。理论贡献/独创性:本研究通过验证Instagram的四个潜在服务质量维度是提高品牌意识的有效工具,为电子服务质量和品牌意识的文献做出了贡献。从业者/政策启示:本研究为那些将Instagram视为提高品牌知名度的潜在社交媒体工具的公司提供了管理建议。公司应该专注于管理他们的Instagram账户,提供相关的内容,合格的内容,合格的信息,并确保他们的联系方式的可用性。研究局限/启示:为了提高概括性,我们建议未来的研究研究如何在更广泛的客户群(中小企业或大公司)的社交媒体账户中提高品牌知名度。
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引用次数: 2
Mean-Variance and Single-Index Model Portfolio Optimisation:Case in the Indonesian Stock Market 均值-方差和单指数模型组合优化:以印尼股市为例
IF 0.9 Q4 BUSINESS, FINANCE Pub Date : 2022-12-31 DOI: 10.22452/ajba.vol15no2.3
A. Yusup
Manuscript type: Research paper Research aims: This study aims to compare the performance of meanvariance and single-index models in creating the optimal portfolio. Design/Methodology/Approach: This study creates optimal portfolios using the mean-variance and single-index models with daily stock return data of 38 companies listed on the LQ45 index, IDX Composite index and Bank Indonesia’s 7-Day (Reverse) Repo Rate from January 1, 2012 to December 31, 2019. The two models are compared using the Sharpe ratio. Research findings: The result shows that the single-index model dominates the Indonesian Stock Exchange (IDX), more so than the meanvariance model. BBCA has the highest proportion for both mean-variance and single-index portfolios. Theoretical contribution/Originality: This study compares two popular portfolio models in the Indonesian stock market. Practitioner/Policy implication: This study helps investors to create optimal portfolios using a model that is more suited to the IDX. Research limitation/Implication: This study creates the optimal portfolio without differentiating risk preferences (i.e., risk averse, risk moderate and risk taker). In addition, this research only uses daily return data and does not compare it with weekly and monthly data.
研究目的:本研究的目的是比较均值方差模型和单指标模型在创建最优投资组合中的表现。设计/方法/方法:本研究利用2012年1月1日至2019年12月31日期间LQ45指数、IDX综合指数和印尼银行7天(逆)回购利率38家上市公司的每日股票收益数据,采用均值方差和单指数模型构建最优投资组合。用夏普比率对两种模型进行比较。研究发现:结果表明,单指数模型在印尼证券交易所(IDX)中占主导地位,优于均值方差模型。BBCA在均值-方差组合和单指数组合中所占比例最高。理论贡献/独创性:本研究比较印尼股市两种流行的投资组合模型。从业者/政策启示:本研究帮助投资者使用更适合IDX的模型创建最佳投资组合。研究限制/启示:本研究在不区分风险偏好(即风险厌恶、风险适度和风险承担者)的情况下创建了最优投资组合。此外,本研究仅使用日收益数据,未与周、月数据进行比较。
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引用次数: 0
Causes of Customers’ Cognitive Dissonance and Product Return Frequency: A Malaysian Packaged Food Context 顾客认知失调与产品退货频率的成因——以马来西亚包装食品为例
IF 0.9 Q4 BUSINESS, FINANCE Pub Date : 2022-12-31 DOI: 10.22452/ajba.vol15no2.6
Ing Grace, Phang Phang, Ricadonna Pei Ling, Zaiton Osman
Manuscript type: Research paper Research aims: The cost and frequency of purchased product return are of considerable concern to marketers and retailers. This paper examines the post-purchase cognitive states that influence product return and the drivers that cause cognitive dissonance. Design/Methodology/Approach: A total of 208 valid responses were collected and analysed using SPSS v.22 and SmartPLS 3.2.8 software. Research findings: The findings indicate that emotional dissonance and product dissonance were the main contributing factors determining product return frequency. Switching barriers, customer opportunism and customer attitude significantly affected the level of dissonance; the consideration of liberal return policies and customer expectations of product did not. Findings support the mediating hypothesis of emotional dissonance, and show that product dissonance significantly affects emotional dissonance. Importantly, emotional dissonance has a larger impact on product return frequency than product dissonance. Theoretical implications: This study expands upon the existing literature by providing valuable insight into understanding the external and internal factors contributing to cognitive dissonance and product return frequency. Importantly, the study contributes to the conceptualisation of the mediating role of emotional dissonance in consumer behaviour, particularly in the retail context. Practitioner/Policy implications: The findings are useful in assisting grocery marketers in designing and implementing effective customer retention strategies and loyalty programmes. Pairing of right perceptions about product quality, quantity and volume with cost would be effective to reduce emotional dissonance, and retailers could highlight exclusive product offerings to reduce product dissonance. Research limitation/Implication: Future studies could take into account the influences of demographic variables and various communication platforms which might cause differences in consumers’ product return behaviours. This study only presents the findings of a cross-sectional study. A longitudinal study could be conducted to compare consumers’ product return patterns and cognitive dissonance over a longer time frame.
手稿类型:研究论文研究目的:购买产品退货的成本和频率是营销人员和零售商非常关注的问题。本文考察了影响产品退货的购买后认知状态以及导致认知失调的驱动因素。设计/方法/方法:使用SPSS v.22和SmartPLS 3.2.8软件,共收集并分析了208份有效回复。研究结果:研究结果表明,情感不和谐和产品不和谐是决定产品退货频率的主要因素。转换障碍、顾客机会主义和顾客态度显著影响不和谐程度;自由退货政策和客户对产品期望的考虑没有。研究结果支持了情绪失调的中介假说,并表明产品失调对情绪失调有显著影响。重要的是,与产品不和谐相比,情绪不和谐对产品退货频率的影响更大。理论含义:本研究扩展了现有文献,为理解导致认知失调和产品退货频率的外部和内部因素提供了有价值的见解。重要的是,这项研究有助于对情绪失调在消费者行为中的中介作用进行概念化,特别是在零售环境中。从业者/政策含义:这些发现有助于帮助杂货店营销人员设计和实施有效的客户保留策略和忠诚度计划。将对产品质量、数量和数量的正确看法与成本相结合,可以有效地减少情绪失调,零售商可以强调独家产品,以减少产品失调。研究局限性/含义:未来的研究可以考虑人口统计变量和各种沟通平台的影响,这些因素可能会导致消费者的产品退货行为差异。本研究仅提供横断面研究的结果。可以进行一项纵向研究,在更长的时间内比较消费者的产品退货模式和认知失调。
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引用次数: 1
Environmental, Social and Governance (ESG) Committees and Performance in Thailand 泰国的环境、社会和治理(ESG)委员会和绩效
IF 0.9 Q4 BUSINESS, FINANCE Pub Date : 2022-12-31 DOI: 10.22452/ajba.vol15no2.7
M. Suttipun, Parnicha Dechthanabodin
Manuscript type: Research paper Research aims: The study aims to investigate the extent and level of environmental, social and governance (ESG) performance of listed companies in Thailand, and test for the relationship between ESG committees and performance. Design/methodology/approach: Using the top 100 Thai listed companies (364 firm-year observations) from the Stock Exchange of Thailand (SET), the corporate annual reports during 2018 to 2021 are used to collect ESG board committee characteristics, while ESG performance is collected and measured by ESG scores from S&P Capital IQ and Capital IQ Pro databases. Descriptive analysis, correlation matrix, and multiple regression are used to analyse the data. Research findings: The average performance score of ESG in Thailand is 29.52. In addition, there was an increase of ESG performance by the top 100 firms in Thailand during the period under study. There is a significantly positive relationship between independent ESG committees and ESG performance, while dual positions between top management and ESG committees is negatively correlated with ESG performance. Theoretical contribution/originality: The findings of the relationship between ESG committees and performance demonstrates that agency theory can be used to explain the factors influencing ESG performance by Thai listed companies.
手稿类型:研究论文研究目的:本研究旨在调查泰国上市公司环境、社会和治理(ESG)绩效的程度和水平,并测试ESG委员会与绩效之间的关系。设计/方法/方法:使用泰国证券交易所(SET)的前100家泰国上市公司(364个公司年度观察结果),2018年至2021年的公司年度报告用于收集ESG董事会委员会特征,而ESG绩效则通过标普Capital IQ和Capital IQ Pro数据库中的ESG得分进行收集和衡量。使用描述性分析、相关矩阵和多元回归对数据进行分析。研究结果:泰国ESG的平均绩效得分为29.52。此外,在研究期间,泰国排名前100的公司的ESG绩效有所提高。独立的ESG委员会与ESG绩效之间存在显著的正相关关系,而高管和ESG委员会之间的双重职位与ESG绩效呈负相关。理论贡献/独创性:ESG委员会与绩效关系的研究结果表明,代理理论可以用来解释影响泰国上市公司ESG绩效的因素。
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引用次数: 0
Religiosity and External Whistleblowing Intention 宗教信仰与外部告密意图
IF 0.9 Q4 BUSINESS, FINANCE Pub Date : 2022-12-31 DOI: 10.22452/ajba.vol15no2.4
Tuan Mastiniwati Tuan Mansor, Akmalia M. Ariff, A. H. Ngah, H. A. Hashim
Manuscript type: Research paper Research aims: This study explores the role of religiosity in external whistleblowing intention by extending the attitude-behavioural-context (ABC) theory to the whistleblowing context in Malaysia. A Muslim has the responsibility to report any wrongdoing in their organisation to protect public interest, as part of amr bil ma‘ruf wa nahy ‘anil munkar, or enjoining good and forbidding evil. Design/Methodology/Approach: This study utilises a structured questionnaire involving 185 Muslim auditors in Malaysia. A purposive non-probability sampling technique was used, and the data was analysed using SmartPLS 3.3.3. Research findings: The results reveal that religiosity positively influences the perceived control, self-efficacy, and external whistleblowing intention of Muslim auditors, but found no evidence to support the hypotheses related to their attitudes. Further, perceived control and self-efficacy are shown to positively influence attitude.Theoretical contribution/Originality: From the perspective of the ABC theory, the findings suggest that self-efficacy and perceived control are the contextual factors that strongly influence external whistleblowing, and that religiosity can be added to extend the ABC theory in the whistleblowing context. Practitioner/Policy implications: The findings are valuable to audit firms in understanding the effect of religiosity to Muslim auditors to reveal wrongdoings in their firms. Research limitation/Implications: This study is among the first to use ABC theory to examine religiosity in the context of whistleblowing. Hence, it fills the gap in the existing literature by illustrating how ABC theory can be applied in the study relating to the ethical behaviour of accounting professionals.
手稿类型:研究论文研究目的:本研究通过将态度行为语境(ABC)理论扩展到马来西亚的举报语境,探讨宗教信仰在外部举报意图中的作用。作为amr bil ma'ruf wa nahy'anil munkar的一部分,穆斯林有责任报告其组织中的任何不当行为,以保护公众利益,或禁止善和恶。设计/方法/方法:本研究采用了一份结构化问卷,涉及马来西亚185名穆斯林审计员。使用了有目的的非概率抽样技术,并使用SmartPLS 3.3.3对数据进行了分析。研究结果:研究结果表明,宗教信仰对穆斯林审计师的控制感、自我效能感和外部告密意图有积极影响,但没有证据支持与他们态度相关的假设。此外,感知控制和自我效能感对态度有积极影响。理论贡献/独创性:从ABC理论的角度来看,研究结果表明,自我效能和感知控制是强烈影响外部告密的情境因素,宗教信仰可以在告密情境中扩展ABC理论。从业者/政策含义:这些发现对审计公司了解宗教信仰对穆斯林审计师揭露公司错误行为的影响很有价值。研究局限性/影响:这项研究是第一批使用ABC理论在告密背景下检验宗教信仰的研究之一。因此,它通过说明ABC理论如何应用于会计专业人员道德行为的研究,填补了现有文献中的空白。
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Asian Journal of Business and Accounting
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