• The Journal of Asian Finance, Economics and Business
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• v.9 no.1
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• pp.345-352
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• 2022

This study examines the impact of female representation on board of directors and audit committees on financial reporting quality, which also discusses the moderating role of family ownership in female representation on boards of directors and audit committees and financial reporting quality. The unbalanced panel is made up of 271 non-financial companies listed on the Pakistan Stock Exchange (PSX) from 2008 to 2019.The findings reveal that female representation on the board of directors has a large and negative impact on financial reporting, but female representation on the audit committee has a significant positive impact on financial reporting quality. Furthermore, the results reveal that family ownership has a negative impact on the relationship between female presence on boards of directors and financial reporting quality. Furthermore, the findings show that family ownership reduces the impact of female involvement in audit committees on the quality of financial reporting. However, family ownership has no direct impact on financial reporting quality.Our findings suggest that selecting females to serve on boards of directors and audit committees should be based on specific criteria (e.g., monitoring abilities, business competence, knowledge, and experience) rather than on family relationships.

• Knowledge Management Research
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• v.21 no.2
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• pp.1-19
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• 2020

The purpose of this study is to suggest a practical way to measure and report corporate social performance as public interest in corporate social value pursuits increases. In particular, we will look for ways to measure and report on the financial and social performance of a company based on the concept of the Double Bottom Line (DBL), which has recently spread to big companies. For this purpose, this study analyzed the theoretical background and practical techniques related to measuring and reporting corporate social performance, and examined methods for measuring and reporting social performance in the existing financial performance measurement system. As a result, SROI was the most suitable method for measuring social performance of a company. It is recommended that social performance reporting follows the disclosure method of the accounting system, and the details of reporting suggest that using the standard of GRI Standard, an international standard related to sustainability reporting, is the most reasonable alternative to 'Double Bottom Line' performance reporting.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.883-892
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• 2021

The issue of environmental crisis encourages companies to develop strategies and programs which incorporate social and environmental considerations into their processes. The objectives of this study are to identify the strategies used in implementing corporate social and environmental reporting (CSER) and to investigate the impact of these strategies on organization performance. This study uses as its sample companies listed on the Indonesia Stock Exchange (IDX) and engaged in environmentally sensitive business activities and applies content analysis to their annual reports. The data used in the study is secondary data in the form of annual and sustainability reports of companies, and primary data in the form of interviews. The results show that companies use both reactive and proactive strategies in reporting their social and environmental activities. The study also identifies the impacts of such reporting on both the financial and non-financial performances of the investigated companies. The study contributes to the social and environmental accounting literature by exploring the motivations and strategies of companies in their CSER. The empirical results will provide important insights into the influence of the strategies employed by companies in their corporate social and environmental reporting and the impacts of such strategies on organizational performance.

• The Journal of Asian Finance, Economics and Business
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• v.10 no.2
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• pp.343-353
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• 2023

Corporate reputation is a widely debated topic among academics and a crucial issue in the business world. However, previous research in this area has been scattered and fragmented, leaving room for further study, particularly in terms of reputation measurement methods. Factors such as sustainability reporting, governance attributes, and company characteristics have been linked to improved company reputation. However, there is limited research on the effects of these variables on the new methods of measuring reputation, especially in developing countries like Malaysia. Therefore, the current study developed a new measurement for reputation and aimed to examine the relationship between these variables and the new proxy of reputation. The current study collected secondary data from the company's annual report for two years period of study (i.e., 2018 and 2019) and employed content analysis. A period of two years was chosen and deemed ample to provide insightful findings of the effect of the variables associated with reputation disclosure. The results indicate that sustainability reporting, outside directors, company size, leverage, and profitability significantly impact corporate reputation. This finding suggests that Malaysian PLCs and other firms in developing countries must recognize sustainability reporting as part of their reputation management strategy that influences the company's reputation.

• The Journal of Industrial Distribution & Business
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• v.14 no.1
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• pp.39-47
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• 2023

Purpose: This research aims at determining institutional commitment impact and how it influences job satisfaction. It aims at bridging the gap in research on the study topic. Its major focus is on work content and institutional commitment as the main variables and how they impact companies and employees. Research design, data and methodology: The current research has chosen the literature content approach and it is a reporting guideline for methodical assessments. It offers a consistent approach for conducting and reporting these types of studies, which can help to improve the quality and transparency. Results: The finding of the current research has showed that workers in social companies need jobs with higher values and responsibilities, company policy, among other factors. Workers' organization commitment towards social enterprise for improving workers' job satisfaction factors will include affective commitment, continuous commitment, normative commitment, and the commitment profile of the organization. Conclusions: This research finally insists that the findings of the current research would aid in enhancing employee knowledge and understanding of work satisfaction, as well as the essence of institutional commitment. Most employees lack adequate knowledge of the implications of job satisfaction not forgetting their personal needs as indicated in the individual need model.

• Journal of Contemporary Eastern Asia
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• v.12 no.2
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• pp.19-34
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• 2013

Previous research assessed media reporting on nuclear accidents and risks, whilst studies about the Fukushima accident focused on the impact of the Internet on coverage of the incident. However, little research has addressed news framing or comparisons of the perceptions of journalists in relation to reporting nuclear accidents. The aim of this study is to apply framing analysis to news content in The New York Times, the Los Angeles Times, and USA Today about the Fukushima accident. It explores the question of how journalists view reporting on complex events. Content analysis of these three newspapers shows that conflict, responsibility, and economic consequences were the most frequently used frames. According to the journalists interviewed, the biggest problem was the inability to assess information due to contrary positions held by experts. It is argued that the Fukushima accident was framed as a conflict of experts and officials' opinions, utility and government officials' responsibility, and economic consequences for the United States. Adherence to professional norms of objectivity and impartiality was signified as the best approaches to risk reporting.

• Journal of Information Technology Applications and Management
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• v.20 no.2
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• pp.127-146
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• 2013

The online social networking services (SNS) have been growing as the means of communication. In this study, we investigated word-of-mouth (WOM) effect under the SNS environment and evaluated the impact of message sender's influence on the WOM effect. Especially, this study focused on the betweenness centrality calculated through the social network analysis (SNA) of SNS network information, and proposed it as the measure of WOM message sender's influence, SNA may provide more accurate and objective measures than subjective self-reporting survey method. Fifty-one Facebook users responded to each of their four Facebook friends, who had been selected based on their betweenness centrality, Statistical analyses were performed using the responses and the betweenness centralities of the Facebook friends. The results showed that the direction (positive vs, negative) of a WOM message in SNS had an impact on the attitude of the message receiver toward the product. Moreover, the betweenness centrality of the message sender as well as his/her opinion leadership had a moderating effect on the WOM effect. Opinion leadership is a measure that has been frequently used for indicating the influence of WOM message sender in the previous studies. Considering the result that the betweenness centrality of the message sender was Significantly correlated to his/her opinion leadership, the betweenness centrality can be used for indicating the influence of WOM message sender.

• Journal of Digital Convergence
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• v.16 no.4
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• pp.11-22
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• 2018

The Social Economy including social enterprise is solving various social problems of our society by innovative business Nevertheless, social economic companies have limited investment ingrowth due to insufficient capital. There are various attempts to solve the limit of capital investment by social finance. Social iImpact bonds that introduced performance-based compensation into financial system is recognized as a new means of procuring that capital lacks. 89 social impact bonds were issued in 19 countries around the world. )f the 22 social impact bonds reporting performance, 21 bonds report positive performance. The twelve bonds paid incentives to investors. It can be said that the government provides incentives to review the issuance of social impact bonds at the government level, which is difficult to expand the social welfare budget. This study confirmed the performance of the social impact bonds and confirmed the possibility of introducing it in korea. There is a limit to continuously increasing the government's social expenditure to meet demand. Therefore, in order to support the growth of social economy based on private investment, the issuing of social impact bonds should create a virtuous circle of social financial market.

• Asia-Pacific Journal of Business
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• v.11 no.3
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• pp.153-167
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• 2020

Purpose - The purpose of this study is to examine whether social value-related expenditures can be recognized as intangible assets in financial statements. Design/methodology/approach - This study examined social values defined in the economic and management fields and analyzed whether the social values have the characteristics of intangible assets. For this, the general definition of social value was derived from the concept of social value covered in previous studies. Next, we reviewed the definitions and recognition requirements for intangible assets under the current accounting standards. Based on this, we tried to suggest new criteria and disclosure methods for reporting social value-related expenditures that are not currently reported in financial statements as intangible assets in the financial statements and notes. Findings - First, as a criterion for recognizing social value-related expenditure as an intangible asset, we propose a relationship between social value-related expenditure and enterprise value. Where social value-related expenditures have a statistically significant positive impact on corporate value, they are recognized as intangible assets. If social value-related expenditures have a statistically significant negative influence on business value, or the impact of social value-related expenditures on the enterprise value is not statistically significant, it is not recognized as asset. Second, new disclosure plans are proposed according to the combination of intangible assets by category and the relevance of enterprise value. After dividing social value-related expenditures into separate intangible asset categories, if social value-related expenditures have a statistically significant positive impact on corporate value, they are recognized as intangible assets in the financial statements. If expenditures have a statistically significant negative impact on business value, they should be recorded as essential notes. Finally, if the impact of social value-related expenditure on corporate value is not statistically significant, it should be listed as a supplement. Research implications or Originality - This study contributes to the concurrent research in that it is a priori study on whether social value-related expenditure can be recognized as an asset. This study suggests that the economic effect of social expenditure can be recognized in corporate financial statements, thereby providing companies with justification and effectiveness of social value-related expenditure.

• Journal of Hospice and Palliative Care
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• v.27 no.1
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• pp.21-30
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• 2024

Purpose: The purpose of this systematic review is to explore end-of-life (EOL) care planning and the impact of socioeconomic status (SES) among people who identify as Black or African American. Methods: The Preferred Reporting Items for Systematic Reviews and Meta-analyses (PRISMA) were used to guide and inform this systematic review process. The following academic electronic databases with publications that reflected the interdisciplinary fields related to the research objective were searched: APA PsycINFO, CINHAL, PubMed, Scopus, and Social Work Abstracts. Results: After the authors conducted the search, 14 articles (from 13 studies) ultimately met the criteria for inclusion. The results substantiated significant concerns highlighted in previous literature regarding SES and its relation to EOL planning, but also revealed an absence of original work and interventions to increase engagement in EOL planning among Black and African American populations. Conclusion: Black individuals deserve an equitable EOL experience. Researchers, practitioners, and policymakers need to move towards advocacy and action to meet this important need.