• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.365-371
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• 2021

In the wake of several high-profile corporate accounting scandals, there has been evidence that companies are more eager to hire Chief Executive Officers (CEOs) with an accounting background. This signals that CEOs with an accounting background are recognized and trusted by the corporate world to boost the quality of financial reporting of a company. If it is so, in the context of combating the earnings management, hiring CEOs with an accounting background (being a conservative accounting practitioner), could become one of the effective internal corporate governance mechanisms (CGM) to bring down the earnings management activities. This study attempts to provide insight into the level of conservatism of the CEO with an accounting background. Following Basu (1997) and Khan and Watt (2009), the firm-year measure of conservatism (C_Score) was obtained, which later was associated with the accounting education of the CEO to determine their relationship. As expected, CEOs with accounting background exhibit a higher level of moral reasoning than their non - accounting educated counterparts. The finding of this study is useful to persuade the policymaker to consider lifting the trend of hiring a CEO with an accounting background as one of the best practices that the companies can work out to lessen earnings management activities.

• Journal of muscle and joint health
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• v.27 no.3
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• pp.278-288
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• 2020

Purpose: This study aimed to identify the influencing factors that affect the radiation protection behavior of nurses, by applying the educational diagnostic stage of the PRECEDE Model. Methods: Participants were 167 nurses working in interventional procedure rooms and operating rooms in general hospitals and university hospitals in Korea. Data were collected from August 30 to September 25, 2019, through self-reporting questionnaires and analyzed with t-test, ANOVA, Pearson's correlation coefficients, and hierarchical multiple regression analysis using the SPSS/WIN 25.0 program. Results: The influencing factor that affects nurses' radiation protection behavior was the radiation protection environment (β=.41, p<.001), accounting for 59.6% of the radiation protection behavior (F=17.34, p<.001). Conclusion: Administrative and financial efforts to create a safe organizational atmosphere and establish a safe radiation protection environment are needed. Moreover, it is necessary to develop guidelines for nursing work in radiology to improve radiation protection behavior and reduce nurses' radiation exposure.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.4
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• pp.735-740
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• 2021

The purpose of this study is to assess how accounting conservatism is practiced in the Jordanian pharmaceuticals and medical industry. It assesses the association between accounting conservatism and intellectual capital (IC) in this industry. This study measures IC performance using the market price per share less book value. Accounting conservatism is measured using the book-to-price ratio, and the data was collected from company annual reports and the Amman Stock Exchange (ASE) website. The data was collected for the period of six years (2014 to 2019). The sample was made up of four companies in the industry listed in the ASE. The data was analyzed using the SPSS program though the ordinary least squares regression model to assess how accounting conservatism is associated with IC. The findings indicate a negative association with companies having higher IC performance and reporting lower accounting conservatism. IC is applied more in these companies, although it might be lower than in other companies in other sectors. This study provides empirical evidence on how IC is applied in the industry and how it might be negatively associated with accounting conservatism. Findings indicate the need for more effective policies to promote recognition of intangible assets in the sector.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.8
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• pp.57-66
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• 2021

The outbreak of the financial crisis, the lack of corporate governance practices in Iraqi companies, the high level of earnings management (EM), and weak firm performance (FP) have all encouraged the purpose of this study. This study proposes to achieve the following objectives: (I) to investigate the influence of governance mechanisms on the earnings management practices, (II) to investigate the consequence of EM on FP. The study sample includes 65 Iraqi firms listed on the Iraqi stock exchange for six years from 2012 to 2018, with 390 firm-year observations. The hypotheses were tested using panel data regression. According to the findings, Iraqi companies prefer to use real EM rather than accruals EM to avoid reporting losses. Discretionary cash flow, production costs, and cash flow from operation are examples of actual operations employed to undertake EM. Furthermore, according to the findings of this study, board meeting frequency and female onboard have a significant and negative influence on EM. Besides, the internal audit function was found not to affect EM. On the other hand, results revealed a significant and negative relationship between EM and FP. According to the study, management prefers to minimize cash and accrual expenditure during the economic downturn.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.6
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• pp.313-324
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• 2022

The goal of this research is to see how closely accounting programs in Saudi Arabian colleges comply with the International Accounting Education Standards (IESs). Further, it aims to assess the level of awareness and knowledge of IESs among accounting academics and to examine the possible explanatory factors for their variation. A structured questionnaire was sent to accounting faculty members at 37 Saudi universities. Out of 541 distributed questionnaires, a total of 102 usable responses were received from 26 universities. The findings show that accounting programs in Saudi universities are partially compliant with the guidelines of IESs and accounting academics in those universities are moderately aware of IESs. High variation in the level of academics' knowledge of IESs was detected and was significantly influenced by industry work experience, academic ranks, and professional qualification. The findings of this study suggest that Saudi Universities should work closely with the local and international accounting professional bodies, i.e. the Saudi Organization for Chartered and Professional Accountants (SOCPA) and the International Federation of Accountants (IFAC) to improve accounting programs based on the guidelines of IESs to cope with the recent changes in the capital market of the kingdom and the adoption of the International Financial Reporting Standards.

• The Journal of Industrial Distribution & Business
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• v.13 no.8
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• pp.19-27
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• 2022

Purpose: CEOs develop policies through their effective decision-making while employees implement the policies so that a business realizes the expected returns. This research focuses on the importance of the CEO's sustainable leadership to distribute environmental education culture to improve employees' environmental performance. Research design, data and methodology: The PRISMA that is selected by the present research is an evidence-based minimum group of entities for reporting in systematic reviews and meta-analyses. The core focus of the concept is to note studies that evaluate the impacts of intervention and can also be utilized as a basis for writing systematic reviews rather than intervention evaluations. Results: The current investigation indicates that there are four kinds of suggestions (a. Increased organizational learning, b. Open communication, c. Participative decision making, d. Psychological empowerment) how the management should develop sustainable leadership for distributing green culture and improving employee green performance. Conclusions: Based on four solutions, the present research concludes that sustainable leadership for CEOs is not only of advantage in terms of protecting the environment and the people, but it fosters increased organizational learning. Increased organizational learning leads to better employee sustainable performance, which includes financial performance and the social and environmental initiatives the organization implements.

• The Journal of Industrial Distribution & Business
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• v.13 no.10
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• pp.23-30
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• 2022

Purpose: The advantages of corporate social responsibility (CSR) include stronger recognition and reputation, which lead to a company's good public image, increased customer loyalty, operational cost saving, and employee retention. The purpose of the present research is to take a close look at the association between CSR and organization's value. Research design, data and methodology: The authors tried to obtain the high-quality textual data from mostly peer-reviewed journals using a PRISMA ((Preferred Reporting Items for Systematic Reviews and Meta-Analyses). The authors was to figure out adequate solutions from limited range of the current literature (only peer-reviewed research) regarding CSR and corporate value. Results: Our investigation indicates that CSR is essential to all businesses as it ensures they keep in touch with society, retaining top personnel, and achieving top financial success. Companies and organizations can engage in four corporate social responsibility initiatives to increase value, including environmental projects, charitable work, honest labor practices, and volunteer activity. Conclusions: An organizations should be involved in the community and consider how its actions affect the environment and society. Small or large businesses are expected to lead in developing a progressive CSR program that benefits people and the environment and continuously changes depending on the social and economic environment.

• Nuclear Engineering and Technology
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• v.55 no.2
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• pp.587-594
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• 2023

This study investigates the impacts of nuclear energy consumption on environmental quality from a different perspective by focusing on carbon dioxide (CO2) emissions, ecological footprint, and load capacity factor. In this context, the South Korea case, which is a leading country producing and consuming nuclear energy, is investigated by considering also economic growth, and the 1997 Asian crisis from 1977 to 2018. To this end, the study employs the autoregressive distributed lag (ARDL) approach. Different from previous literature, this study proposes a load capacity curve (LCC) and tests the LCC and environmental Kuznets curve (EKC) hypotheses simultaneously. The analysis results reveal that (i) the LCC and EKC hypotheses are valid in South Korea; (ii) nuclear energy has an improving effect on the environmental quality; (iii) renewable energy does not have a significant long-term impact on the environment; (iv) the 1997 Asian crisis had an increasing effect on the load capacity factor; (v) South Korea has not yet reached the turning point, identified as $55,411, where per capita income improves environmental quality. Overall, the results show the validity of the LCC and EKC hypotheses and prove the positive contribution of nuclear energy to South Korea's green development strategies.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.45 no.1
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• pp.53-70
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• 2022

Recently, due to the change to SASB(Sustainability Accounting Standards Board) and GRI(Global Reporting Initiative) Standards 2021, the paradigm for non-financial information disclosure is changing significantly, with the number of ESG topics and indicators that must be disclosed by industry from an autonomous material topic selection method. This study revealed that the number of compulsory topics in the oil and gas industry by GRI standards 2021 is up to 2.4 times higher than the average number of material topics disclosed when domestic companies publish sustainability reports using GRI Standards 2020. In the oil and gas industry, I analyzed the similarities and differences between the GRI standards 2021 and the ESG topics covered by SASB by environmental, social, economic, and governance areas. In addition, the materiality test process, which is different in GRI standards 2021, is introduced, and the issues included in the following 10 representative ESG-related initiatives are summarized into 62 and suggested improvement plans for materiality test used in the topic pool.

• The Journal of Economics, Marketing and Management
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• v.4 no.4
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• pp.1-16
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• 2016

In today's knowledge-based economy, measurement and disclosure (M&D) of intellectual capital (IC) are crucial for enhancing business performance and competitiveness. In the global world, M&D of IC are useful means to keep investors well-informed and reduce information asymmetry. At present, very few leading corporations in India have disclosed IC information on a 'voluntary' basis. Traditional accounting practices, therefore, will need to assimilate innovations that seek to meaningfully represent the 'true-value' of the intangible assets of the company. This is an exploratory study of IC M&D by 8 Indian companies over 5-year period, using 'content' analysis and market-value-added (MVA) as research methodologies. The annual reports of companies were collected from their respective websites. As part of present study, various statistical techniques have been used to analyze the data. The findings show that the sample companies, on an average, reported a positive value of IC, along with wide-disparity, low-level of ICD. Unfortunately, the omission of IC information may adversely influence the quality of decisions made by shareholders, or lead to material misstatements. Finally, we recommend to "the international accounting bodies, to take the lead by establishing a harmonized ICD standard, and provide guidance to the big listed-companies for proper measurement and disclosure of IC, both for internal and external users."