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Enhancing Financial Reporting Quality: The Role of Stable Institutional Ownership in Group-Affiliated Firms
No full text<p><strong>Abstract: </strong>This study aims to examine the relationship between institutional ownership and earnings management in the context of group-affiliated firms in India's emerging market and to determine the extent to which Institutional Ownership Persistence (IOP) influences this relationship. The sample consists of companies affiliated with groups listed on the Indian stock exchange between 2013 and 2019. Current discretionary accruals measure the quality of financial reports, while IOP measures the stability of institutional ownership. The effect of institutional ownership and its stability on discretionary accruals is examined while firm-specific variables are controlled. Institutional ownership has a negligible effect, according to the results. In contrast, its stability significantly negatively influences discretionary accruals, indicating that increased institutional ownership stability is associated with more credible financial reporting in group-affiliated firms. This is the first study to investigate the impact of institutional ownership stability on earnings management in the context of group-affiliated firms in a developing economy, thus adding to the extant body of knowledge on the subject.</p><p><strong>Keywords:</strong> Institutional Ownership Persistence; Financial reporting quality; Earnings management; Group-affiliated firms; Emerging markets; Shareholder activism</p>
Uzbekistan Interview Transcripts
No full text<p>Transcripts in Russian created by Gulag Echoes.</p>
HRM in disruptive contexts
No full text<p>PLS SEM methodology used to analyse quantiatative data from physicians.</p>
Differentiated genomic footprints and connections inferred from 440 Hmong-Mien genomes suggest their isolation and long-distance migration
No full text<p><strong><span>Background: </span></strong><a name="_Hlk124011341"></a><a name="OLE_LINK2"></a><span><span>The underrepresentation of Hmong-Mien (HM) people in Asian genomic studies has hindered our comprehensive understanding of the full landscape of their evolutionary history and complex trait architecture. </span></span><span><span>South China is a multi-ethnic region and indigenously settled by ethnolinguistically diverse HM, Austroasiatic (AA), Tai-Kadai (TK), Austronesian (AN) and Sino-Tibetan (ST) people, which is regarded as East Asia's initial cradle of biodiversity. However, previous fragmented genetic studies have only presented a fraction of the landscape of genetic diversity in this region, especially the lack of haplotype-based genomic resources. The deep characterization of demographic history and natural-selection-relevant genetic architecture of HM people was necessary. </span></span></p>
<p><span><strong><span>Results: </span></strong></span><span><span>We reported one HM-specific genomic resource and comprehensively explored the fine-scale genetic structure and adaptative features inferred from the genome-wide SNP data of 440 HM individuals from 33 ethnolinguistic populations, including previously unreported She. We identified solid genetic differentiation between HM people and Han Chinese at 7.64</span></span><span><span>‒</span></span><span><span>15.86 thousand years ago (kya) and split events between southern Chinese inland (Miao/Yao) and coastal (She) HM people in the middle Bronze Age period and the latter obtained more gene flow from Ancient Northern East Asians. Multiple admixture models further confirmed that extensive gene flow from surrounding ST, TK and AN people entangled in forming the gene pool of Chinese coastal HM people. Genetic findings of isolated shared unique ancestral components based on the sharing alleles and haplotypes deconstructed that HM people from the Yungui Plateau carried the breadth of previously unknown genomic diversity. We identified a direct and recent genetic connection between Chinese inland and Southeast Asian HM people as they shared the most extended identity-by-descent fragments, supporting the long-distance migration hypothesis. Uniparental phylogenetic topology and network-based phylogenetic relationship reconstruction found ancient uniparental founding lineages in southwestern HM people. Finally, the population-specific biological adaptation study identified the shared and differentiated natural selection signatures among inland and coastal HM people associated with physical features and immune function. The allele frequency spectrum of cancer susceptibility alleles and pharmacogenomic genes showed significant differences between HM and northern Chinese people.</span></span></p>
<p><span><strong><span>Conclusions: </span></strong></span><span><span>Our extensive genetic evidence combined with the historical documents supported the view that ancient HM people originated from the Yungui regions associated with ancient 'Three-Miao tribes' descended from the ancient Daxi-Qujialing-Shijiahe people. Then, some have recently migrated rapidly to Southeast Asia, and some have migrated eastward and mixed respectively with Southeast Asian indigenes, Liangzhu-related coastal ancient populations and incoming southward ST people. Generally, complex population migration, admixture and adaptation history contributed to the complicated patterns of population structure of geographically diverse HM people.</span></span></p>
Impact of Remote Working on Employee Performance and Engagement of IT Sector Employees in Kerala
No full text<p><strong>Abstract: </strong>The year 2020 was noteworthy and made a lasting and irrevocable impression on people worldwide. A rapid transition to remote work has had a lasting effect on the workforce, especially in the IT sector. Out of 5 million employees in India, Kerala directly employs around 117000 million. This study investigates the impacts of remote working on the employee performance and engagement of Kerala IT employees. After the COVID-19 pandemic lockdown period, 597 IT workers who were expected to work remotely from home were considered for the study through a questionnaire. Structural equation modelling (Path Analysis) and Correlation were used to validate the research hypotheses. Consequently, this study contributes to the knowledge concerning effectiveness by demonstrating a positive correlation between remote work and employee performance during the COVID-19 pandemic. Before the pandemic, remote work in the IT industry was practiced to some extent; but after the pandemic, it became widespread. Every organization began implementing it, and employee productivity increased. This study aids organizations in creating the best intervention strategy to maintain operations and ensure efficient communications amongst remote workers.</p><p><strong>Keywords:</strong> Remote-working, IT Sector, Employee Performance</p><p><strong>JEL Classification Number:</strong> O15, M12</p>
Corporate Governance in Entrepreneurial Venture: Boon or Curse
No full text<p><strong><span>Abstract: </span></strong><span>The dismissal of Ashneer Grover at BharatPe highlights the intricate interplay between corporate governance and entrepreneurial ventures. The composition and dynamics of the boardroom play a pivotal role in shaping a startup's trajectory. Power struggles and conflicts of interest within the board can impact decision-making significantly, setting the course for the company's future. The clash between founders and investors, evident in the BharatPe case, underscores the challenge of balancing visionary goals with financial interests. Transparency and accountability are essential in maintaining agility while adhering to governance structures. This case serves as a compelling example of the need for careful governance in startups, emphasizing the importance of striking a balance between stability and innovation. While it offers valuable lessons, its focus on a single case suggests the necessity for broader research in this critical area.</span></p>
<p><strong><span>Keywords:</span></strong><span> Corporate Governance, Entrepreneurial Venture, Entrepreneurship, Venture Development, Start-up</span></p>
Nexus between Diversification, Financial Stability and Efficiency of Commercial Banks in Ethiopia: A Systematic Literature Review
No full text<p><strong><span>Abstract: </span></strong><span>This study aims to intensify the nexus between diversification, financial stability, and the efficiency of commercial banks in Ethiopia. Data were collected from secondary sources, including research articles and bank documents. Descriptive research design with qualitative data analysis is employed to intensify the nexus of diversification with the banks' stability and efficiency. Diversification in business and banking offers competitive advantages and synergy but may lead to performance decline due to unstable returns. The study found that industrial diversification negatively impacts bank profitability, and investment diversification positively impacts commercial bank performance. The banking sector's geographic and income diversification affects competitiveness and efficiency. Further research is needed to scrutinize the impact of diversification on banks' financial stability and efficiency.</span></p>
<p><strong><span>Keywords:</span></strong><span> Diversification, Financial Institutions, Financial Stability, Efficiency, Commercial banks</span></p>
<p><strong><span>JEL Classiifcation Numbers:</span></strong><span> G21, G32</span></p>
Artificial Intelligence in Employee Recruitment: A Perception Study on Indian Recruiters
No full text<p><strong><span>Abstract: </span></strong><span>This paper investigates whether the recruiters perceive the benefit and challenges of artificial intelligence (AI) contribution in the recruitment process, and whether certain demographic factors are responsible for such perception among the recruiters.<span> </span>Based on the responses to the multiple-choice questions from 115 recruiters, and subsequent interview sessions with 15 recruiters, it was found that, though the respondents were aware about both the benefit and challenges of using AI in the recruitment process, their perception differed significantly. The respondents expressed that the involvement of AI brings more likelihood of recruiting better performers by using AI. Data accuracy and data sovereignty are other major areas of differences in the respondents’ perception. Respondents based on age and tenure in the present company have significant differences in preferring AI in recruitment process. Preference for AI among male and female recruiters also differed. Further studies need to be conducted to bring more insight on the same.</span></p>
<p><strong><span>Keywords: </span></strong><span>AI, Recruitment, Benefits and Challenges, Recruiter Perception.</span></p>
<p><strong><span>JEL Classification Number: </span></strong><span>M12, M15, M54, O32</span></p>
