The impact of board independence and ownership structure on the timeliness of corporate internet reporting of Irish-listed companies

Purpose – This study seeks to provide valuable new insight into the timeliness of corporate internet reporting (TCIR) by a sample of Irish-listed companies. Design/methodology/approach – The authors apply an updated version of Abdelsalam et al. TCIR index to assess the timeliness of corporate internet reporting. The index encompasses 13 criteria that are used to measure the TCIR for a sample of Irish-listed companies. In addition, the authors assess the timeliness of posting companies’ annual and interim reports to their web sites. Furthermore, the study examines the influence of board independence and ownership structure on the TCIR behaviour. Board composition is measured by the percentage of independent directors, chairman’s dual role and average tenure of directors. Ownership structure is represented by managerial ownership and blockholder ownership. Findings – It is found that Irish-listed companies, on average, satisfy only 46 per cent of the timeliness criteria assessed by the timeliness index. After controlling for size, audit fees and firm performance, evidence that TCIR is positively associated with board of director’s independence and chief executive officer (CEO) ownership is provided. Furthermore, it is found that large companies are faster in posting their annual reports to their web sites. The findings suggest that board composition and ownership structure influence a firm’s TCIR behaviour, presumably in response to the information asymmetry between management and investors and the resulting agency costs. Practical implications – The findings highlight the need for improvement in TCIR by Irish-listed companies in many areas, especially in regard to the regular updates of information provided on their web sites. Originality/value – This study represents one of the first comprehensive examinations of the important dimension of the TCIR in Irish-listed companies.

Special issue of accounting forum:social and environmental accounting and reporting in emerging and less developed countries

Call for papers

Private climate change reporting: an emerging discourse of risk and opportunity?

Purpose – This paper aims to explore the nature of the emerging discourse of private climate change reporting, which takes place in one-on-one meetings between institutional investors and their investee companies. Design/methodology/approach – Semi-structured interviews were conducted with representatives from 20 UK investment institutions to derive data which was then coded and analysed, in order to derive a picture of the emerging discourse of private climate change reporting, using an interpretive methodological approach, in addition to explorative analysis using NVivo software. Findings – The authors find that private climate change reporting is dominated by a discourse of risk and risk management. This emerging risk discourse derives from institutional investors' belief that climate change represents a material risk, that it is the most salient sustainability issue, and that their clients require them to manage climate change-related risk within their portfolio investment. It is found that institutional investors are using the private reporting process to compensate for the acknowledged inadequacies of public climate change reporting. Contrary to evidence indicating corporate capture of public sustainability reporting, these findings suggest that the emerging private climate change reporting discourse is being captured by the institutional investment community. There is also evidence of an emerging discourse of opportunity in private climate change reporting as the institutional investors are increasingly aware of a range of ways in which climate change presents material opportunities for their investee companies to exploit. Lastly, the authors find an absence of any ethical discourse, such that private climate change reporting reinforces rather than challenges the “business case” status quo. Originality/value – Although there is a wealth of sustainability reporting research, there is no academic research on private climate change reporting. This paper attempts to fill this gap by providing rich interview evidence regarding the nature of the emerging private climate change reporting discourse.

Religious faith and heterosexuality:a multi-faith exploration of young adults

This paper examines the understandings and practices of 515 heterosexual religious young adults living in the UK in terms of their religious faith and sexuality. It presents qualitative and quantitative data drawn from questionnaires, interviews, and video diaries. Four themes are explored. First, participants generally understood sexuality in relation to sacred discourses. Second, regardless of gender and religious identification, the participants drew from religious (e.g. religious community) and social (i.e. friends) influences to construct their sexual values and attitudes. Third, the religious and familial spaces within which the participants inhabited were structured by heteronormative assumptions. Thus, the participants must negotiate dominant norms, particularly those pertaining to marriage and sex within it. Finally, the paper focuses on married participants, offering insights into their motivations for, and experiences of, marriage. Overall, the paper demonstrates that, like their lesbian and gay counterparts, heterosexual religious young adults also had to manage various competing and mutually-reinforcing sexual and religious norms in constructing a meaningful life.

Keyboard warriors in cyberfights:conflict in online communities of consumption and its effects on community resources

Conflicts are very common in Online Consumption Communities (OCC) and numerous expressions have developed to describe them. Prior research indicates contradictory effects on community resources, namely social capital and culture. One stream finds that online conflict dissolves social capital and community culture (cf. De Valck 2007) while another stream finds it enhances them (cf. Ewing, Wagstaff, and Power 2013). Therefore, the effect of OCC conflict on community resources is unclear. In this paper, we (1) investigate conflict in OCC to develop a typology, and (2) delineate how each type of OCC conflict impacts community resources. This research contributes to our understanding of OCC conflicts and to the literature on value formation in OCC.

Successful development and testing of a Method for Aggregating The Reporting of Interventions in Complex Studies (MATRICS)

Objectives: To develop a tool for the accurate reporting and aggregation of findings from each of the multiple methods used in a complex evaluation in an unbiased way. Study Design and Setting: We developed a Method for Aggregating The Reporting of Interventions in Complex Studies (MATRICS) within a gastroenterology study [Evaluating New Innovations in (the delivery and organisation of) Gastrointestinal (GI) endoscopy services by the NHS Modernisation Agency (ENIGMA)]. We subsequently tested it on a different gastroenterology trial [Multi-Institutional Nurse Endoscopy Trial (MINuET)]. We created three layers to define the effects, methods, and findings from ENIGMA. We assigned numbers to each effect in layer 1 and letters to each method in layer 2. We used an alphanumeric code based on layers 1 and 2 to every finding in layer 3 to link the aims, methods, and findings. We illustrated analogous findings by assigning more than one alphanumeric code to a finding. We also showed that more than one effect or method could report the same finding. We presented contradictory findings by listing them in adjacent rows of the MATRICS. Results: MATRICS was useful for the effective synthesis and presentation of findings of the multiple methods from ENIGMA. We subsequently successfully tested it by applying it to the MINuET trial. Conclusion: MATRICS is effective for synthesizing the findings of complex, multiple-method studies.

Uncovering the root cause of ethnic difference in ability testing:differential test functioning, test familiarity and trait optimism as explanations of ethnic group differences

The present research represents a coherent approach to understanding the root causes of ethnic group differences in ability test performance. Two studies were conducted, each of which was designed to address a key knowledge gap in the ethnic bias literature. In Study 1, both the LR Method of Differential Item Functioning (DIF) detection and Mixture Latent Variable Modelling were used to investigate the degree to which Differential Test Functioning (DTF) could explain ethnic group test performance differences in a large, previously unpublished dataset. Though mean test score differences were observed between a number of ethnic groups, neither technique was able to identify ethnic DTF. This calls into question the practical application of DTF to understanding these group differences. Study 2 investigated whether a number of non-cognitive factors might explain ethnic group test performance differences on a variety of ability tests. Two factors – test familiarity and trait optimism – were able to explain a large proportion of ethnic group test score differences. Furthermore, test familiarity was found to mediate the relationship between socio-economic factors – particularly participant educational level and familial social status – and test performance, suggesting that test familiarity develops over time through the mechanism of exposure to ability testing in other contexts. These findings represent a substantial contribution to the field’s understanding of two key issues surrounding ethnic test performance differences. The author calls for a new line of research into these performance facilitating and debilitating factors, before recommendations are offered for practitioners to ensure fairer deployment of ability testing in high-stakes selection processes.

The unhappy marriage of religion and politics:problems and pitfalls for gender equality

This article explores how religion as a political force shapes and deflects the struggle for gender equality in contexts marked by different histories of nation building and challenges of ethnic diversity, different state–society relations (from the more authoritarian to the more democratic), and different relations between state power and religion (especially in the domain of marriage, family and personal laws). It shows how ‘private’ issues, related to the family, sexuality and reproduction, have become sites of intense public contestation between conservative religious actors wishing to regulate them based on some transcendent moral principle, and feminist and other human rights advocates basing their claims on pluralist and time- and context-specific solutions. Not only are claims of ‘divine truth’ justifying discriminatory practices against women hard to challenge, but the struggle for gender equality is further complicated by the manner in which it is closely tied up with, and inseparable from, struggles for social and economic justice, ethnic/racial recognition, and national self-determination vis-à-vis imperial/global domination.

Navigating equality:religious young women's perceptions of gender and sexuality equality

Equality has become an important concept within secular-liberal societies (Perrons 2005), with white, secular Western women interpellated as quintessentially embodying this equality (Gill and Scharff 2011; McRobbie 2011; Nayak and Kehily 2008). For religious organizations, the interacting spaces of gender and sexuality constitute two of the most contested terrains in rights-giving, and many religions are seen as less progressive regarding equality vis-à-vis other social institutions (Plummer 2003; Tosh and Keenan 2003; Weeks2007). Young religious women have to articulate how they fit into the contours of secular-liberal equality norms as religious subjects. This chapter will focus on how young religious women living in the UK made sense of equality in the context of their religion, focusing on attitudes to gender equality and sexuality equality.