Socio-emotional wealth preservation and KPI voluntary disclosure quality

Boujelben, Saoussen; Boujelben, Chourouk

doi:10.1108/jfra-09-2019-0113

Cited by 12 publications

(11 citation statements)

References 32 publications

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“…The present study adopted document analysis method. Document analysis method requires researchers to examine and interpret the data collected to extract the meaning, obtain understanding as well as develop empirical knowledge (Corbin and Strauss, 2008; Boujelben and Boujelben, 2020; Boujelben and Kobbi-Fakhfakh, 2020; Tadros et al , 2020; Evan et al , 2021). O’Leary (2014) has stated three main types of documents for document analysis which are public records, personal documents and physical evidence (Abdi et al , 2018; Weber, 2018; Al-Sartawi and Reyad, 2019; Abdi and Omri, 2020).…”

Section: Methodsmentioning

confidence: 99%

Weaknesses of Malaysian public procurement: a review of auditor general’s reports

Azmi

Ismail

2022

JFRA

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Purpose This paper aims to systematically analyze the weaknesses of public procurement in Malaysia as reported in the Auditor General’s Reports from 2011 until 2018. Specifically, the study examines the types of weaknesses, the modes of public procurement involved with the weaknesses, the procurement categories involved with the weaknesses and the key recommendations to mitigate the weaknesses in public procurement. Design/methodology/approach A document analysis was adopted in achieving the objective. The Auditor General’s reports and the reports of activities of federal ministries/departments published by the National Audit Department, Malaysia from the year 2011 until 2018 are the main documents used in this study. The data gathered were analyzed using frequency distribution and displayed with descriptive statistics and relevant graphs. Findings The findings of the study revealed that the top five reported are non-compliance to scope, specifications and terms of contracts; delayed completion/non-completion of project; poor documentation; low quality of products, service and work; and little or no prior planning. It is also found that direct negotiation mode was reported with the highest issues of public procurement, while the procurement mode with the least public procurement weaknesses is direct purchase. Moreover, it was found that work category is the highest with public procurement issues reported compared to supplies and services. The top recommendations given by the Auditor General were to improve internal control, to enhance monitoring, to establish planning in details, to improve assets management and to take appropriate actions toward contractors and procurement officers when needed. Originality/value This is among a few studies that attempted to systematically examine the main issues regarding the public procurement activities in Malaysia. This study highlighted pertinent aspects of the public procurement activities, which need close attention by the relevant authorities to ensure efficient and effective public procurement.

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Section: Methodsmentioning

confidence: 99%

Weaknesses of Malaysian public procurement: a review of auditor general’s reports

Azmi

Ismail

2022

JFRA

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“…This analysis methodology is widely used in the literature for the study of corporate documents (e.g. [35][36][37][38]). Content Analysis is, in fact, considered a suitable research technique for analyzing communications, describing their content, and making deductions about their possible impact [39].…”

Section: Methodsmentioning

confidence: 99%

The Effects of Covid-19 on Financial Statements: Some Insights from Italy through an International Literature Review

Tibiletti¹,

Marchini²,

Bertacchini³

2021

ujaf

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The uncertainty generated by the Covid-19 pandemic has influenced countless aspects of business management. In order to deal with the pandemic, managers had to make particularly complex choices regarding, for example, the cash management activities, investment decisions and workplace safety procedures. At the same time, the instability related to the performance and solvency of companies has made it necessary for companies to have adequate information disclosure, even more than that in the past. The Covid-19 pandemic has in fact increased the need for an effective communication about the main corporate events with all corporate stakeholders. Based on this premise, this study aims to highlight the main scientific contributions regarding the impact that the Covid-19 pandemic has had on accounting and on corporate financial reports. The analysis carried out led to the identification of five thematic areas: Policy, Corporate Social Responsibility, Disclosure, Financial Statements Data and Audit. Moreover, considering the importance of providing adequate disclosure in a period of great uncertainty, this paper proposes an analysis on the disclosure about the Covid-19 pandemic provided by the companies belonging to the FTSE MIB index of the Italian Stock Exchange. Following a preliminary quantitative analysis of the performance of these companies, a content analysis was carried out on the financial statements and the main documents attached to it, in order to verify the presence of references to the Covid-19 pandemic. It will be shown that the companies analyzed have made adequate disclosure of information regarding the emergency situation arising from the pandemic.

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“…A content analysis of the e-procurement website was carried out to assess the level of transparency of the e-procurement system. Prior studies have adopted content analysis on official documents (Weber, 2018; Nistor et al , 2019; Boujelben and Kobbi-Fakhfakh, 2020; Boujelben and Boujelben, 2020; Tadros et al , 2020); interviews (Evans et al , 2021); as well as websites (Abdi et al , 2018; Al-Sartawi and Reyad, 2019; Abdi and Omri, 2020). According to Krippendorff (2004), content analysis is a scientific technique that should result in replicability from the contexts used by the researcher.…”

Section: Methodsmentioning

confidence: 99%

Transparency level of the electronic procurement system in Malaysia

Ahmad

Hassan

Ismail

2021

JFRA

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Purpose This paper aims to examine the level of transparency of the electronic procurement (e-procurement) system in Malaysia. Design/methodology/approach Using the content analysis method, 23 transparency disclosure items from the Website Attribute Evaluation System (WAES) checklist were used to evaluate the transparency level of the e-procurement system. The data gathered from the WAES were analysed using frequency and percentage based on the various categories of transparency. Findings The study reveals that the e-procurement system disclosed 17 out of the 23 WAES transparency disclosure items, which represents a transparency disclosure level of 73.91%. Of the five categories of disclosure, i.e. ownership, contact information, organizational information, citizen consequences and freshness, the detailed results show that the items are fully disclosed for only two categories, and for three categories, i.e. ownership, contact information and organizational information, the items are not fully disclosed. Research limitations/implications The findings of the present research offer a positive indication that the government is moving in the right direction, particularly in efforts to reduce the corruption level in procurement activities and to improve the accountability level of the government. Originality/value The present study is among the few studies that attempts to address a fundamental issue of transparency in the public procurement system that has an important relationship with the occurrence of corruption in procurement activities.

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Socio-emotional wealth preservation and KPI voluntary disclosure quality

Cited by 12 publications

References 32 publications

Weaknesses of Malaysian public procurement: a review of auditor general’s reports

Weaknesses of Malaysian public procurement: a review of auditor general’s reports

The Effects of Covid-19 on Financial Statements: Some Insights from Italy through an International Literature Review

Transparency level of the electronic procurement system in Malaysia

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