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The Effects of Independent Non-Executive Directors (INED) on Company Performance — A Comparison of H-Shares and Red Chips Companies
No full textThis study will examine the influence of and relationship between independent non-executive directors (INEDs) and the performance of non-state-owned enterprises (NSOEs) and state-owned enterprises (SOEs) businesses listed on the Hong Kong Stock Exchange (SEHK). It is well known and reported that the number of Chinese companies coming to Hong Kong for listing on the SEHK has increased since the first listing of H-share company Tsingtao Brewery Co Ltd (00168.HK) in 1993. As the market capitalisation and influence in Hong Kong of these companies has increased in the last 20 years, the effects of their performance have received more attention. It is important to examine whether an increase in the number of independent non-executive directors (INEDs) will influence the behavior of major shareholders and the performance of state-owned enterprises (SOEs). This study aims to assist policymakers and regulators in assessing the need for further revisions to the current INED policy. Additionally, the findings may be applicable to other emerging markets and regions around the world that feature SOEs
Beyond the Rankings: Identifying Consistency in CSR Excellence
No full textToday, organizations are subjected to an increasing number of CSR ratings and rankings. As stakeholder expectations evolve over time, CSR rating agencies frequently update their evaluation methodologies to reflect changes in the CSR landscape. This makes it increasingly challenging for firms to maintain a consistent rating or secure a stable position in CSR rankings. Despite the prevalence of CSR rankings, no prior research has examined firms’ status consistency over time and across multiple rankings. To fill this gap, we analyzed several prominent CSR rankings and examined three key research questions: 1) How consistently is a firm featured in a specific CSR ranking over time? 2) How consistently is a firm featured across multiple CSR rankings? 3) Are the longstanding leaders in a specific CSR ranking also recognized as cross-ranking champions? Our empirical findings reveal that it is relatively uncommon for firms to maintain a consistent presence in CSR rankings over time and across multiple rankings. We discussed the primary reasons for this and suggest that achieving such consistency requires sustained, multifaceted efforts
The Demand and Supply of Regulation to Reduce Carbon-Dioxide Emissions and Increase Energy Efficiency in the U.S. States
No full textConcern about climate change has increased in recent decades. In the United States, many regulations to reduce carbon-dioxide emissions and increase energy efficiency are at the state level. An analysis of regulations to reduce carbon-dioxide emissions and increase energy efficiency in the U.S. states reveals that the carbon and energy intensity of a state’s economy, the educational attainment of a state’s citizens, and the structure of a state’s legislature are important determinants of a state’s climate and energy policies. In turn, a state’s climate and energy policies reduce the carbon and energy intensity of a state’s economy
Climate Change, Leadership, Workplace Bullying, and Organizational Culture
No full textOrganizational culture is a dynamic reflective of leadership related to how work gets done and the treatment of people. This study presents research on the impact of social climate changes on leadership and its effect on workplace bullying and employee job dissatisfaction in higher education, particularly in small colleges. For example, bullying within the workplace is symptomatic of toxic work environments within higher education and organizations throughout the United States. The evolution of modern management underscores the reality and the need for change. Additionally, this study offers research on harassment among youth and examines the underlying causes
Student-to-Faculty Connectedness as a Dominant Predictor of First-Year Student Satisfaction: A Post-Pandemic Services Marketing Perspective
No full textHigher education institutions have long debated the fundamental problem of whether student connectedness or student involvement plays a more crucial role in first-year student satisfaction. Analyzing National Survey of Student Engagement (NSSE) data for first-year cohorts before and after the COVID-19 pandemic (n = 2,306), we empirically test hypotheses related to the guiding research question: Which one is a bigger predictor of student satisfaction in higher education: student connectedness or student involvement? In addition to applying services marketing to higher education, we compared pre-pandemic and post-pandemic student satisfaction data. Regression results suggest that while both student connectedness and involvement positively impact satisfaction, student connectedness emerges as the stronger predictor. Specifically, student connectedness to faculty (versus to other students) matters more to satisfaction than student involvement. A lot more
Using Applied Behavior Analysis (ABA) Principles to Boost College of Business Students’ Helping Behaviors
No full textHelping behavior is an important component of organizational citizenship behaviors that has been found to enhance performance among employees and students. However, despite its established benefits, business schools often prioritize technical skills over these prosocial, soft-skill competencies, which may hinder the development of well-rounded organizational leaders. The field of Applied Behavior Analysis (ABA), with its empirically validated approaches to behavior modification offers promising opportunities to address these shortcomings in business education. In this paper, we propose a framework for applying ABA principles to enhance helping behavior among business school students. Although tailored to a business school, these recommendations can easily be modified to fit other non-business school learning environments
Water Quality CURE: Creating a Chemistry Success Course With a Focus on Place-Based Education and Social-Emotional Support
No full textIt is essential to engage and retain first-year undergraduates within STEM majors to fulfill the growing workforce requirements in the United States. Both academic and non-academic factors, such as social-emotional support, affect a student’s ability and willingness to continue pursuing a STEM major. The Course-based Undergraduate Research Experience (CURE) has been shown to improve student engagement; however, combining this with place-based education to connect students with their physical space and community has not been thoroughly investigated. We designed a Chemistry Success Course using various student engagement tools and employed qualitative analysis to evaluate both the perceived and actual benefits of this approach
Peacekeeping? An Analysis of the Public Choice Issues in ONUCA and MINUSTAH Reforms
No full textThis paper examines the key differences between the United Nations’ peacekeeping missions in Central America (ONUCA) and Haiti (MINUSTAH) to assess the impact of these foreign interventions on the national institutions of the affected countries within the context of peacebuilding policy. I contend that if the UN leads peacebuilding reforms at a constitutional or equivalent level, then the intervened polity should develop liberal democracy, free markets and/or stable peace. For this comparison, I employ a most similar systems design, which uses UN-promoted reforms as an independent variable and the aforementioned outcomes as dependent variables, encompassing all observable elements of peacebuilding. I found that UN-led reforms did not lead to the desired results of peacebuilding. Rather, polities only democratized, liberalized and pacified when the mission supported an agreement that came from within. The continuation of war and the lack of internal national consensus hindered democratization, liberalization and pacification in Haiti, while peace and internal consensus allowed peacebuilding to succeed in Central America. Third party intervention, particularly from the West, promoted violence and peace, respectively
Sustainability Reporting: Format and Disclosure Guidance
No full textSustainability reporting continues to grow in popularity but the lack of standardization in its reporting guidance is a challenge. This archival analysis examines the various formats available for reporting organizational sustainability, highlighting both commonalities and differences. Although no U.S. guidance has been successfully adopted, this does not deter companies from using whatever format meets their organizational reporting needs. The genesis of various sustainability nonfinancial reporting presentations is provided with a discussion of their format and content. Reporting goals, disclosure guidance and auditor review proposals are presented together with the status of U S sustainability reporting guidelines and pending accounting rules for environmental credits
The Synergy Between Internal Control Mechanisms and Audit Functions for Optimal Financial Outcomes
No full textInternal control systems and audit functions are critical governance mechanisms that significantly enhance financial performance, transparency, and accountability. Their synergy is vital for compliance and operational efficiency, though their combined impact, especially in developing economies, remains underexplored. This quantitative, cross-sectional study examined these effects using data from 138 participants via structured questionnaires based on the COSO framework, analyzed through regression and exploratory factor analysis. Findings indicate that internal controls substantially boost financial performance through transparency and compliance. While internal audits showed a limited direct impact, their interaction with internal controls amplified their collective effect on financial outcomes. The study underscores the importance of aligning these mechanisms, highlighting their synergistic role in driving financial performance. Practical recommendations include fostering integration between these systems, investing in technology, and strengthening regulatory frameworks to enhance governance practices