Elaine Landry, ed., <i>Categories for the Working Philosopher</i>. Oxford: Oxford University Press (2017), xiv+417 pp., $110.00 (cloth).

Dougherty, John

doi:10.1086/714099

Cited by 3 publications

(5 citation statements)

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“…The positive sign is consistent with previous studies (Schr€ oder, 2014). The largest significant coefficient among the variables is 0.826, which creates no multicollinearity, according to Dougherty (2017). The test result's findings of no multi-collinearity are confirmed using a variance inflation factor (VIF), which shows VIFs are below 7.0.…”

Section: Csr Disclosure and Debt Financing In Indiamentioning

confidence: 84%

CSR disclosure and debt financing in India: does CEO tenure matter?

Oware

Appiah

Worae

2022

JAAR

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PurposeThe study aims to examine whether corporate social responsibility (CSR) disclosure does improve debt financing of listed firms with sustainable development agendas coupled with high chief executive officer (CEO) tenure in India.Design/methodology/approachEmploying panel regression based on fixed effect and instrumental variable regression with fixed effect assumptions, the study examined data from the Bombay stock exchange from the period 2010 to 2019.FindingsThe study demonstrates that the disclosure of current exchange capital and moral capital cannot cause a firm to access short-term and long-term debt financing. However, lag investment in moral capital causes a positive effect on short-term debt financing. The second findings show that CEO tenure has a positive and statistically significant association with short-term debt financing and an insignificant association with long-term debt financing. The third findings show that the interaction of current CSR disclosure (moral and exchange capital) and CEO tenure is insignificant in affecting short-term and long-term debt finance. However, the interaction of lag CSR disclosure (moral and exchange capital) and CEO tenure positively affect short-term debt financing. The study addresses any endogeneity concerns arising from the CSR disclosure-debt financing association.Research limitations/implicationsThis study uses a single country to examine the inter-relationship between CEO tenure and debt financing and CSR measured by moral capital and exchange capital, thereby limiting the study's results for generalisation.Practical implicationsThe observation is that moral capital investment and disclosure do not guarantee new entrants the chance to access debt financing, but subsequent and lag CSR disclosure ensures access.Originality/valueNo studies examine morality from CSR disclosure on debt financing. This study shows that decoupling CSR into exchange capital and moral capital in accessing debt financing presents new inputs for scholarly debate on CSR.

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Section: Csr Disclosure and Debt Financing In Indiamentioning

confidence: 84%

CSR disclosure and debt financing in India: does CEO tenure matter?

Oware

Appiah

Worae

2022

JAAR

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“…The results allow us to rule out the possible existence of multicollinearity between the studied model variables. The largest significant coefficient among the variables is 0.736 and 0.654, which are below the threshold of 0.80, creating no multicollinearity (Dougherty, 2017). Also, the multicollinearity test using a VIF shows no evidence of multicollinearity.…”

Section: Methodsmentioning

confidence: 92%

Corporate social responsibility assurance, board characteristics and social performance disclosure. Evidence of listed firms in India

2022

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The study examines board characteristics, corporate social responsibility (CSR) assurance and social performance disclosure of listed firms before and after mandatory CSR reporting in India. We used the Indian stock market as the testing grounds and applied panel regression and difference‐in‐differences to analyse 960 firm‐year observations between 2010 and 2021. The first findings show that independent board directors and total board size are insignificant in CSR assurance engagement in a mandatory CSR policy period. However, CEO duality is less than likely causing CSR assurance engagement. The second findings show that CSR assurance engagement more than likely causes an increase in social performance disclosure before mandatory CSR policy implementation and increases social performance after policy implementation. The third findings show that the interactive effect of board characteristics (independent directors, total board size and CEO duality) and CSR assurance engagement causes an increase in social performance disclosure. The study sought clarity on the impact of CSR assurance and mandatory CSR reporting on information asymmetry problems to stakeholders. The study also contributes new knowledge on the influence of the interactive effect of board characteristics and CSR assurance on the social performance disclosure of listed firms in India.

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“…The variable was assigned 1 if the respondent used ANC services and 0 otherwise. We discuss three binary choice models: a linear probability model (LPM), logit regression and probit regression (see Train, 2003;Dougherty, 2007). The LPM is the simplest of all the binary choice models (Dougherty, 2007).…”

Section: Discussionmentioning

confidence: 99%

“…We discuss three binary choice models: a linear probability model (LPM), logit regression and probit regression (see Train, 2003;Dougherty, 2007). The LPM is the simplest of all the binary choice models (Dougherty, 2007). It supposes that the dependent variable (Y) and the probability that a respondent visited an ANC clinic (p) are linear functions of the explanatory variables (x):…”

Section: Discussionmentioning

confidence: 99%

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Determinants of maternal healthcare-seeking behaviours in Ghana

Bawuah

Ampaw

2022

IJSE

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PurposeThis paper aims to explore the determinants of maternal healthcare services (MHS) utilisation in Ghana.Design/methodology/approachIn this paper, logit and negative binomial regressions were used to model data from a recent nationally representative survey (the 2017 Ghana Maternal Health Survey). The analysis is observational, without causal implications. The authors measure MHS utilisation by four indicators: antenatal care (ANC) use, the number of ANC clinic visits, choice of health facility delivery and postnatal care (PNC) use.FindingsAge, parity, education, marital status, wealth, residence and health facilities concentration proved to be significant predictors of MHS use in Ghana. Specifically, older, married and educated women; women of lower parity; those living in urban areas and women from wealthier households were more likely to use MHS. The authors also find that health facilities and personnel predicted higher MHS use. Lastly, women with frequent stillbirths had higher MHS use.Practical implicationsThe results for health facilities and personnel suggest that increasing the supply of health centres and workers may enhance MHS use. The authors conclude that women of lower socio-economic status have worse MHS use, meaning empowering such women might increase such women's MHS use.Originality/valueExisting data suggest falling MHS use in Ghana. Yet, the extant works are based on relatively old data or lack external validity (besides using limited MHS indicators). This paper provides recent and generalisable evidence for public health policies. Additionally, this paper tests the statistical significance of some supply-side factors that have yet to be emphasised in the literature.Peer reviewThe peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-03-2022-0199.

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Elaine Landry, ed., Categories for the Working Philosopher. Oxford: Oxford University Press (2017), xiv+417 pp., $110.00 (cloth).

Cited by 3 publications

References 0 publications

CSR disclosure and debt financing in India: does CEO tenure matter?

CSR disclosure and debt financing in India: does CEO tenure matter?

Corporate social responsibility assurance, board characteristics and social performance disclosure. Evidence of listed firms in India

Determinants of maternal healthcare-seeking behaviours in Ghana

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