An Historical Trajectory of the Economic Transformation of the Southern Keiyo Community in Kenya

Chang’ach, John Koskey

doi:10.20448/807.4.2.52.69

Cited by 11 publications

(10 citation statements)

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“…By practising REM activities, managers realize that they must sacrifice future cash flows to fulfil short-lived benchmarks. However, because REM involves managerial decisions related to operational strategies and investments, REM becomes more difficult to detect and avoid its impacts on cash flows (Kothari, Mizik, & Roychowdhury, 2012;Chidoko and Mashavira, 2014;Salvioni and Gennari, 2014;Razek, 2014;Eshiet, 2017;Mejdoub and Arab, 2017;Oitsile., Galebotswe and Sekwati, 2018;Chang'ach, 2018). Previous research indicates that non-fraudulent AEM is less harmful to current stockholders than REM because it does not weaken a company's cash flows (Roychowdhury, 2006;Cohen & Zarowin, 2010;Kothari et al, 2012;Ali, et.al.…”

Section: Real Earnings Managementmentioning

confidence: 99%

The Effect of Board Diversity on Real Earnings Management: Empirical Evidence From Jordan

Almashaqbeh¹,

Shaari²,

Abdul-Jabbar³

2019

IJFR

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This study considers the effect of foreign board members and age diversity on real earnings management (REM), by controlling the firm size, leverage and growth. This study employed quantitative methodology and longitudinal data for non-financial business firms, quoted on the Amman Stock Exchange from 2011 to 2015. Data were analysed using descriptive statistics and Panel Corrected Standard Errors (PCSE) regression. This study found that foreign boards member, age diversity, leverage and growth had negative and significant associations with REM. Based on the results, a firm should appoint young members to the board in addition to older members to pave the way to cross-ideology that can deter REM activities. At least one foreign director should exist within the board of directors because a foreign board member has different qualifications and experiences that may help to deter REM practices.

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Section: Real Earnings Managementmentioning

confidence: 99%

The Effect of Board Diversity on Real Earnings Management: Empirical Evidence From Jordan

Almashaqbeh¹,

Shaari²,

Abdul-Jabbar³

2019

IJFR

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“…From time to time, it is useful for companies to focus on charitable practices that should be commenced by government, however they are not government interventions. These charitable practices are viewed as corporate social responsibilities (CSR) (Mohamed & Sawandi, 2007;Chidoko & Mashavira, 2014;Salvioni & Gennari, 2014;Razek, 2014;Eshiet, 2017;Mejdoub & Arab, 2017;Oitsile et al, 2018;Chang'ach, 2018). CSR is a part of the economic, legal and moral exercises of a business element guided towards enhancing the business and societal desires (Joyner et al, 2002).…”

Section: Introductionmentioning

confidence: 99%

Do consumers expect companies to be socially responsible? The impact of corporate social responsibility on buying behavior

Jermsittiparsert¹,

Siam²,

Issa³

et al. 2019

10.5267/j.uscm

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“…Sustainable business performance of a company is achieved when a company, while satisfying environmental obligations, adds ongoing value to its shareholders and stakeholders Alkali & Imam, 2016;Rahma, 2017;Chang'ach, 2018). According to Chen et al (2010), initiating sustainable methods in business is an excellent way of achieving sustainable business performance.…”

Section: Introductionmentioning

confidence: 99%

Green supply chain integrations and corporate sustainability

Omar¹,

Ali²,

Jaharadak³

2019

10.5267/j.uscm

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The purpose of this paper is to investigate the relationship between green supply chain management (GSCM), sustainability and environmental uncertainties through corporate social responsibility (CSR) perspective. The study also tries to examine the mediating role of environmental uncertainties in the relationship between green supply chain management and sustainable performance. The study is carried out on firms in oil and gas sector of Kingdom of Oman and the results are analyzed using SEM-PLS. The findings reveal the fact that sustainable performance has become the primary objective of the organizations. Achieving sustainable performance is now becoming the main objective for business firms globally. Environmental obligation has caused many business firms to comply with the regulations. The green supply chain management is emerged as a significant determinant of CSR implantation success. According to this study the practice of the GSCM however requires integration among green supply chain partners to achieve sustainable performance. The findings have a number of managerial implications that could contribute to Omani's industries for planning and development a GSCI strategy through the internal, upstream, and downstream of the green supply chain perspective. The managers should develop a comprehensive environmental strategy, which requires the implementation of internal environmental management initiatives and cooperation from both suppliers and customers.

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An Historical Trajectory of the Economic Transformation of the Southern Keiyo Community in Kenya

Cited by 11 publications

References 0 publications

The Effect of Board Diversity on Real Earnings Management: Empirical Evidence From Jordan

The Effect of Board Diversity on Real Earnings Management: Empirical Evidence From Jordan

Do consumers expect companies to be socially responsible? The impact of corporate social responsibility on buying behavior

Green supply chain integrations and corporate sustainability

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