The study investigates the influence of three types of ethical climate dimensions (egoism, benevolence and principle) on three types of wrongdoing in examining individuals' whistleblowing behaviour. It was found that, depending on types of wrongdoing, principle ethical climate is able to predict whistleblowing intentions. As for contextual predictors, seriousness of wrongdoing is the most consistent predictor for internal whistleblowing intentions. Results of this study are consistent with ethical climate theory and the finding confirms those from previous studies, by suggesting that organisational members have different reactions to different types of wrongdoings. Implications of the findings on Malaysian organisations for research and practice are discussed.
This study examines the effect of banking industry competition on the efficiency of commercial banks in Indonesia from 2010 to 2019. First, using data envelopment analysis (DEA), the results showed that the commercial banks in Indonesia are moderately efficient. Second, this study uses H-statistics, obtained through the Panzar–Rosse model, to measure the level of competition. The results showed that the banking industry competition in Indonesia is a monopolistic market. In addition, this study also analysed other factors affecting bank efficiency, namely non-performing loans (NPL), loan to deposit ratio (LDR), capital adequacy ratio (CAR), bank size, and economic growth. This study used the Tobit estimation method to analyse the effect of competition and other variables. The results showed that tighter competition in the banking industry reduces the commercial banks’ efficiency. The results of this study support the competition-inefficiency hypothesis. Other variables such as CAR, LDR, and economic growth had a significant effect on bank efficiency. Meanwhile, the NPL variable and bank size had no significant effect.
Not-for profit organizations (NPOs) play a vital role in any society because it brings about a positive social change in the community. NPOs are fundamentally different from government and corporate sectors in terms of purpose of establishment, ways of generating revenues, missions that are not quantified in dollars and cents, as well as its governance and sustainability. The presence of multiple stakeholders for NPOs, compared to commercial organizations demands greater transparency and accountability especially in terms of its reporting. Traditional financial statement with a sole focus on financial information limits the assessment of NPOs performance. This paper presents the development of an Integrated Ritual Effectiveness Accountability Reporting System (i-REARs). i-REARs is a unique system that encapsulates both the financial as well as the non-financial information. The system can improve the quality and efficiency of reporting and promote accountability and greater transparency.
This paper investigates twenty financial ratios to develop a local financial failures prediction model. The study covers the period of 1993‐2001. We used mean and comparison of difference to the data set of fiveyears before the failures to identify the most superlative ratios. From these ratios, we developed two prediction models by using a logistic regression. The results indicae that these models are excellent in predicting financial failures a year before failure. Both models are able to predict financial failure two years before the failures with more than 90 per cent accuracy rate. It is hoped that this study, which is conducted using a recent data can contribute towards existing literatures on corporate failure prediction.
Corporate social responsibility (CSR) has emerged as a major topic of discussion among academics, business leaders, and organisations due to its effect on a company's image and reputation, which in turn affects overall performance. When stakeholders are aware that an organisation places its social responsibility initiatives at the top of its priority list, CSR may always have a beneficial impact on the organisation's corporate performance. Based on a study of the literature, this paper describes the index metrics for communicating corporate social responsibility. Numerous definitions of CSR are presented together with the CSR communication strategies. A conceptual framework is proposed to depict the broad coverage of CSR. This paper has made new contributions to the outgoing discussion on how index measures of CSR communication can be used and applied to achieve a better corporate performance.
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