scholarly journals The Influence of Academic Independent Directors and Confucianism on Carbon Information Disclosure: Evidence from China

Complexity ◽  
2021 ◽  
Vol 2021 ◽  
pp. 1-14
Author(s):  
Ren He ◽  
Mingdian Zhou ◽  
Jing Liu ◽  
Qing Yang
Keyword(s):  
Global Warming ◽  
Information Disclosure ◽  
Positive Association ◽  
Independent Directors ◽  
High Quality ◽  
Listed Firms ◽  
Empirical Results ◽  
Informal System ◽  
The Relationship

As global warming has received widespread attention, the disclosure of firms’ carbon information has been expected by increasing stakeholders. This study extends the previous literature on the determinants of firms’ carbon information disclosure by examining the influence of academic independent directors and Confucianism on the quality of carbon information disclosure. Using a sample of Chinese listed firms in the CSI 300 Index during the period of 2012–2018, our empirical results show that academic independent directors have a significantly positive association with the quality of carbon information disclosure. The results also reveal that Confucianism positively affects the quality of carbon information disclosure. Moreover, Confucianism positively moderates the relationship between academic independent directors and the quality of carbon information disclosure. The results imply that Confucianism, as an informal system, can promote the governance effect of academic independent directors on firms’ carbon information disclosure behaviour. Our findings offer shareholders, regulators, and other stakeholders an integrating perspective on motivating firms to disclose high quality carbon information.

scholarly journals Valuation of the training received in university regarding the utility for work by Catalan graduates

2015 ◽  
Vol 2 (2) ◽  
pp. 14
Author(s):  
S. Fachelli ◽  
D. Montolio
Keyword(s):  
Empirical Evidence ◽  
Individual Characteristics ◽  
High Quality ◽  
University System ◽  
Empirical Results ◽  
The Third ◽  
Academic Records ◽  
Education Training ◽  
The Relationship

<p class="Textoindependiente21">This article examines the factors that influence graduate valuations of the education/training they received at university in terms of its utility or applicability in the workplace. Drawing on the 2014 survey conducted by the Agency for the Quality of the Catalan University System, among students that graduated in 2010, we test three hypotheses. The first states that graduate valuation of the training received at university in terms of its utility for the workplace is higher among those who are currently employed in high quality jobs; the second that this valuation is higher among graduates employed in higher occupational categories; and, the third, that higher valuations are given by individuals with better academic records. The methodology used to test the three hypotheses is based on both descriptive and econometric techniques that allow us to control for specific individual characteristics and specific characteristics of the degree subjects studied. Preliminary empirical results allow us to verify two of the three hypotheses. The main contribution of this paper is to provide some initial insights into a relationship not frequently examined in the literature and to offer some empirical evidence that counters the typical “matching” standpoint taken on the relationship between education/training and level of employment.</p>

scholarly journals The Determinants of Environmental Disclosure Quality: Empirical Evidence from Indonesia

2021 ◽  
Vol 4 (1) ◽  
pp. 41
Author(s):  
Pricilia Angela ◽  
Sofik Handoyo
Keyword(s):  
Information Disclosure ◽  
Stock Exchange ◽  
Sustainability Reporting ◽  
Environmental Information ◽  
Disclosure Quality ◽  
Environmental Disclosure ◽  
Listed Firms ◽  
Environmental Information Disclosure ◽  
The Relationship

Sustainability issues have increased the need for stakeholder toward environmental information disclosure. Quality of environmental information is pivotal for stakeholders to make a proper assessment of a firm’s environmental performance. This study examines the relationship between a firm’s characteristics and environmental disclosure quality. Firm’s characteristics in this study refer to the size, ownership concentration, age, and leverage. Content analysis of sustainability reporting was applied in this study. The study involved 33 listed firms in Indonesia Stock Exchange (IDX) that are consistently issued sustainability reporting during 2014-2016. Simultaneously test indicated that characteristics of the firm significantly explain the variance of environmental disclosure quality. However, partially test showed that leverage is the only variable significantly influenced environmental disclosure quality. 

scholarly journals Performance, corporate governance and new regulation

2017 ◽  
Vol 9 (18) ◽  
Author(s):  
Heriberto García
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Financial Market ◽  
Information Disclosure ◽  
Potential Growth ◽  
Listed Firms ◽  
Risk Return ◽  
Corporate Governance Code ◽  
Governance Practices ◽  
The Relationship

Abstract. After the adoption of the Corporate Governance Code (Code) in Mexico, many companies increased financial performance and the leveraged during the following five years; we investigated the effect of how those firms improved the corporate governance practices and how was translated into better risk return company. We analyzed how and where better corporate governance practices affects performance and what was the relationship with Transparency, New Regulation and Governance Practices. Also we explored the gaps between transparency and information disclosure of Mexican Firms listed in U.S stockexchange and non U.S listed firms our findings were related to the potential growth of the Mexico Financial Market, Law and Finance.Keywords: corporate governance, financial performance, regulationResumen. Después de la adopción del Código de Gobierno Corporativo en México, algunas compañías incrementaron el desempeño financiero y el uso de deuda durante los siguientes cinco anos, nuestra investigación se enfoca en como dichas compañías mejoraron sus prácticas de gobierno corporativo y como estas prácticas se han traducido en un mejor relación de riesgo y rendimiento. En esta investigación exploramos cómo y en dónde mejores prácticas de gobierno corporativo afectan el desempeño y qué relación tiene con laTransparencia, Nuevas Regulaciones y prácticas de Gobierno Corporativo. Con lo anterior también identificamos aquellas compañías que cotizan fuera de México para identificar potenciales diferencias en dichas prácticas.Palabras clave: desempeño financiero, gobierno corporativo, regulación

Interaction of Physiology Character - Secondary Metabolic of Fusarium oxysporum on Tomatoes of Fusarium Wilt Symptom

2019 ◽  
Vol 967 ◽  
pp. 95-100
Author(s):  
Abdul Azis Ambar ◽  
Henny Setyawati ◽  
Nur Ilmi
Keyword(s):  
High Performance Liquid Chromatography ◽  
Fusarium Oxysporum ◽  
Fusarium Wilt ◽  
High Performance ◽  
Secondary Compounds ◽  
High Quality ◽  
Code Analysis ◽  
Wilt Symptom ◽  
The Relationship

Fusarium oxysporum (F. oxysporum) is the pathogen that caused fusarium wilt diseases on the tomatoes. The rise of the symptom was caused by secondary metabolic produced by F. oxysporum. The associated with the level of secondary metabolic pathogenesis that cause symptoms of wilt on tomatoes, but secondary metabolic excreted by F. oxysporum was not necessarily wilt in a plant. The phenomenon caused F. oxysporum producing secondary metabolic in the different concentration, either its quantity or quality. The nature of physiology being tested, observed by growing 4 isolates using a medium PDA on the temperature of 10, 15, 20, 25, 30, and 35 °C. The content of secondary metabolic measured on the four isolates using the Notz et al., (2002) and analyzed by using High-Performance Liquid Chromatography (HPLC). The results of the analysis of the nature of the physiological (colour colonies) were that every isolate planted for 8 days shows the variation of white, white redness, white yellowness until purpleness. Based on Methuen Handbook of Colour (Kornerup & Wanscher, 1978), generally isolates tested shows a bright colour, signaled with A letter at every code. Analysis HPLC on the results of secondary metabolic, either quantity or quality, sequentially were: isolates BAR (3; 1,997 ppm); ENR (3; 5,105 ppm); SID (4; 2,135 ppm) and MAL (5; 2,065 rpm). If it was seen by the relationship between the colour of colonies with the production of the secondary metabolic compound, it seemed that the older or darker colonies’ colour the more secondary compounds formed, but dark or old colonies’ colour does not determine a high quality of acid fusaric produced. Keywords: Colonies colour, F. oxysporum, secondary metabolic .

A Meta-Analysis on the Relationship Between Prayer and Student Outcomes

2020 ◽  
Vol 52 (8) ◽  
pp. 1223-1237 ◽  
Author(s):  
William Jeynes
Keyword(s):  
Socioeconomic Status ◽  
Urban Schools ◽  
Student Outcomes ◽  
Meta Analysis ◽  
Behavioral Outcomes ◽  
High Quality ◽  
Race And Gender ◽  
And Gender ◽  
The Relationship

A meta-analysis, including 13 studies, was undertaken on the relationship between the exercise of student prayer and academic and behavioral outcomes in urban schools. Analyses both with and without sophisticated controls (e.g., socioeconomic status, race, and gender) were used. Additional analyses were done to determine whether the effects of prayer differed by the quality of the study. The results indicated that the exercise of prayer is associated with better levels of student outcomes. Moreover, the effects of prayer were greater for high-quality studies. The significance of these results is discussed.

scholarly journals Examining the linkage between class attendance at university and academic performance in an International Branch Campus setting

2020 ◽  
Vol 15 (4) ◽  
pp. 371-390
Author(s):  
Ajit Karnik ◽  
Pallavi Kishore ◽  
Mohammad Meraj
Keyword(s):  
Academic Performance ◽  
Quantile Regression ◽  
Positive Association ◽  
Branch Campus ◽  
Class Attendance ◽  
International Branch Campus ◽  
Attendance Policy ◽  
Parent Institution ◽  
The Relationship

The relationship between class attendance and academic performance has been an important area of research, with a positive association being posited between the two. The setting for our study is an International Branch Campus (IBC) of a British university that needs to demonstrate the quality of its service delivery both to the parent institution and to the fee-paying students. We employ a dataset of over 900 students in an undergraduate degree programme and subject it to statistical techniques, namely quantile regression and two-stage quantile regression. Our results show that attendance has a beneficial influence on academic performance and this benefit persists at higher percentile of grades. We propose that IBCs could consider an attendance policy that encourages students to attend classes.

Auditing, Trust, and the Social Contract

2021 ◽  
pp. 112-131
Author(s):  
Bo Rothstein
Keyword(s):  
Empirical Research ◽  
Social Contract ◽  
Quality System ◽  
Representative Democracy ◽  
High Quality ◽  
Empirical Results ◽  
The Social ◽  
The Relationship

The relationship between trust and auditing can be described as a paradox. In the social contract that forms the basis of modern societies, extensive trust issues arise. How can citizens trust that what is promised in the contract will also be provided? Elections should work to put politicians who do not deliver according to the social contract to be voted out of their position. Empirical research shows that this often does not work, hence the need for an auditing body. Empirical results have shown that national auditing institutions work towards reducing corruption and other forms of malfeasance, and are thereby vital to creating a working social contract. A high-quality system for auditing also has a much stronger effect on reducing corruption than is the case for democracy. Auditing turns out to be an undervalued instrument that not only complements but in some ways proves even more effective than representative democracy.

Performance of Carbon Emission Management, Carbon Information Disclosure and Firm Value Creation: A Theoretical Research Framework

2012 ◽  
Vol 524-527 ◽  
pp. 2602-2606
Author(s):  
Qiao Liang Zhang ◽  
Qin Qiong Yu
Keyword(s):  
Firm Value ◽  
Information Disclosure ◽  
Carbon Emission ◽  
Theoretical Research ◽  
Disclosure Quality ◽  
Global Capital ◽  
Key Topics ◽  
The Relationship ◽  
Functioning Mechanism

The companies’ performance of carbon emission management will have effects on the firms value via the carbon information disclosure. It is better to based on the global capital market when addressing the relationship among the performance of carbon emission reduction，the quality of carbon information disclosure and the firm value. The key topics of research should be focused on the motivation and efficiency of carbon information disclosure, the quality index of carbon information disclosure, the functioning mechanism of carbon emission management performance and carbon information disclosure quality on firm value, and the preparation of carbon disclosure report.

Seeking feedback but unable to improve work performance? Qualified feedback from trusted supervisors matters

2015 ◽  
Vol 20 (1) ◽  
pp. 81-100 ◽  
Author(s):  
Eun Young Nae ◽  
Hyoung Koo Moon ◽  
Byoung Kwon Choi
Keyword(s):  
Boundary Conditions ◽  
Work Performance ◽  
Positive Influence ◽  
High Quality ◽  
Content Type ◽  
Moderating Factors ◽  
Feedback Quality ◽  
Seeking Behavior ◽  
The Relationship

Purpose – The purpose of this paper is to investigate the boundary conditions in the relationship between feedback-seeking behavior (FSB) and work performance. The authors hypothesized that the positive influence of employees’ FSB on their work performance is influenced by perceived quality of feedback. The authors also expected that employees’ trust in their supervisors moderated the interaction between their FSB and perceived feedback quality. Design/methodology/approach – Data were collected from 202 employees in South Korea. A hierarchical multiple regression analysis was performed to test the hypothesis. Findings – The results showed that while employees’ FSB was positively related to work performance, the influence was stronger for employees who perceived they were receiving high quality of feedback from supervisors. The authors also found that the moderating effect of feedback quality on the relationship between FSB and work performance was stronger when employees had high levels of trust in their supervisors. Practical implications – The findings suggest that if managers wish to encourage employees to achieve work goal and desirable performance levels by actively engaging in FSB, they should pay more attention to providing high quality of feedback and building trust with employees. Originality/value – This study contributes to expand the understanding of FSB-work performance relationship by verifying the boundary conditions, which suggests the importance of examining the moderating factors in the FSB mechanism.

The relationship between poor CSR performance and hard, negative CSR information disclosures

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Maher Jeriji ◽  
Waël Louhichi
Keyword(s):  
Information Disclosure ◽  
Corporate Social Performance ◽  
Social Performance ◽  
Panel Data Analysis ◽  
Content Type ◽  
Csr Reporting ◽  
Opportunistic Behaviour ◽  
Corporate Social ◽  
The Relationship

Purpose The purpose of this paper is to investigate the relationship between hard, negative corporate social responsibility (CSR) information disclosure and corporate social performance. Design/methodology/approach This study uses a generalised least squares panel data analysis based on a sample of firms ranked in the Fortune Global 500 for the period 2013–2016. Robustness check tests were conducted to limit endogeneity concerns. Findings The results show that in line with strategic legitimacy theory, agency theory and organisational stigma theory, poor sustainability performers disclose a low quality of hard, negative CSR information. Practical implications This paper provides guidance for stakeholders to identify good and poor CSR performers by better understanding whether corporate CSR reports are more likely to be symbolic or substantive when considering the amount of hard, negative content in their CSR stand-alone reports. Social implications The research highlights the opportunistic behaviour of CSR reporting, which is used more as a legitimation device than as an accountability mechanism. Thi Originality/value Although numerous studies have investigated the association between the level of corporate social disclosure (CSD) and corporate social performance, no research has focussed on hard, negative CSD. Also, an index that captures the disclosure quality rather than the quantity of negative CSR information was constructed.

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