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Strategic turnaround: unraveling the impact of CEO power on firm performance during retrenchment International Journal of Law and Management Pub Date : 2024-04-16 Misal Ijaz, Naila Sadiq, Syeda Fizza Abbas
Purpose This paper aims to investigate the impact of retrenchment strategy on firm performance in the context of Pakistani firms while considering the moderating role of chief executive officer (CEO) power. By examining the influence of CEO duality and CEO share ownership on the relationship, this study contributes to strategic management and corporate governance knowledge within the Pakistani business
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A comparative analysis: health data protection laws in Malaysia, Saudi Arabia and EU General Data Protection Regulation (GDPR) International Journal of Law and Management Pub Date : 2024-04-05 Jawahitha Sarabdeen, Mohamed Mazahir Mohamed Ishak
Purpose General Data Protection Regulation (GDPR) of the European Union (EU) was passed to protect data privacy. Though the GDPR intended to address issues related to data privacy in the EU, it created an extra-territorial effect through Articles 3, 45 and 46. Extra-territorial effect refers to the application or the effect of local laws and regulations in another country. Lawmakers around the globe
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The link between socially responsible human resource management and eco-helping behavior in aviation industry – a moderated mediation model International Journal of Law and Management Pub Date : 2024-04-05 Thi Lan Phuong Nguyen, Thi Thu Huong Nguyen
Purpose This study aims to propose a research model that emphasizes the moderating influence of ethical leadership (ELS) and the link between socially responsible human resource management (SRHRM) and leaders’ eco-helping behavior (LEH) in the aviation industry. Design/methodology/approach The authors used a time-lag research design. Data were gathered from 397 respondents working for aviation companies
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What is the insolvency regime applied under Shariah for Islamic banks? International Journal of Law and Management Pub Date : 2024-04-01 Ahmad Hidayat bin Md Nor, Aishath Muneeza, Magda Mohsin
Purpose This study aims to develop a comprehensive insolvency model tailored to Islamic banks, ensuring alignment with Shariah principles throughout pre-insolvency, bankruptcy and post-bankruptcy stages. Design/methodology/approach The research adopts a qualitative research method, using a desktop research approach. Primary sources and secondary sources are examined to gather information and draw conclusions
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Examining the adverse impact of social media: development of a theoretical model using conspiracy theory from socio-legal perspective International Journal of Law and Management Pub Date : 2024-03-29 Sheshadri Chatterjee, Demetris Vrontis, Zahid Hussain, Gianpaolo Basile, Rosario Bianco
Purpose The purpose of this study is to develop a model for investigating the sharing of harmful messages by employees using social media using the conspiracy theory from a socio-legal perspective. This study also examines the moderating role of different demographic parameters such as age, gender and education toward sharing harmful messages using social media. Design/methodology/approach Using the
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Investors’ perception towards investor protection measures taken by the government of India and SEBI: an ordinal approach International Journal of Law and Management Pub Date : 2024-03-26 Jaspreet Kaur
Purpose This study aims to determine experimentally factors affecting the satisfaction of retail stock investors with various investor protection regulatory measures implemented by the Government of India and Securities and Exchange Board of India (SEBI). Also, an effort has been made to gauge the level of satisfaction of retail equities investors with the laws and guidelines developed by the Indian
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Blockchain-based governance models in e-government: a comprehensive framework for legal, technical, ethical and security considerations International Journal of Law and Management Pub Date : 2024-03-22 Ghulam Mustafa, Waqas Rafiq, Naveed Jhamat, Zeeshan Arshad, Farhana Aziz Rana
Purpose This study aims to evaluate blockchain as an e-government governance model. It assesses its alignment with legal frameworks, emphasizing robustness against disruptions and adherence to existing laws. Design/methodology/approach The paper explores blockchain’s potential in e-government, focusing on legal, ethical and governance aspects. It conducts an in-depth analysis of blockchain’s integration
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Digital market and its adequacy of merger assessment in Indonesian business competition law International Journal of Law and Management Pub Date : 2024-03-21 Sukarmi Sukarmi, Kukuh Tejomurti, Udin Silalahi
Purpose This study aims to analyze the development of digital market characteristics particularly focusing on how the strategic choices of platforms are not fully reflected in pricing. In addition, the implications for the development of theories of harm are investigated to explore the necessity of a relevant market definition in assessing infringement and evaluating the adequacy of Indonesian competition
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Legal uncertainty of municipal bond issuance: a case study of Indonesia and Vietnam International Journal of Law and Management Pub Date : 2024-03-19 Benny Hutahayan, Mohamad Fadli, Satria Amiputra Amimakmur, Reka Dewantara
Purpose This study aims to analyze the causes and implications of legal uncertainty in the issuance of conventional municipal bonds in Indonesia and to draw lessons from Vietnam’s approach in providing better legal certainty. Design/methodology/approach This study adopts a normative legal method with a legislative approach and applies a comparative approach. Data sources involve primary and secondary
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The IFRS adoption, corporate tax avoidance and the moderating effect of family ownership International Journal of Law and Management Pub Date : 2024-03-13 Salma Chakroun, Anis Ben Amar
Purpose This paper aims to examine the influence of the International Financial Reporting Standards (IFRS) adoption on corporate tax avoidance (CTA). In addition, this study aims to explore whether family ownership moderates the impact of IFRS adoption on CTA. Design/methodology/approach The authors used a sample of 1,856 firms from various countries around the world, covering the period between 2010
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Reconnoitering the impact of corporate governance on carbon emission disclosure in an emerging setting International Journal of Law and Management Pub Date : 2024-03-12 Ankita Bedi, Balwinder Singh
Purpose This study aims to determine the influence of corporate governance characteristics on carbon emission disclosure in an emerging economy. Design/methodology/approach The study is based on S&P BSE 500 Indian firms for the period of 6 years from 2016–2017 to 2021–2022. The panel data regression models are used to gauge the association between corporate governance and carbon emission disclosure
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The impact of corporate social responsibility on firm financial performance: does corporate governance matter? International Journal of Law and Management Pub Date : 2024-02-29 Manel Gharbi, Anis Jarboui
Purpose This study investigated how corporate social responsibility (CSR) impacts financial performance (FP) and examined the moderated role of corporate governance (CG). In particular, this paper aims to empirically examine the impact of CG on the relationship between CSR and FP. Design/methodology/approach This study was based on a sample of 200 firms over 2010/2021. The direct and moderating effects
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Examining the complexities of binding international law on international organisations International Journal of Law and Management Pub Date : 2024-02-29 Samiksha Mathur, Sonu Agarwal
Purpose This paper aims to discuss the positioning of international organisations (IOs) in the realm of international law. It proposes a more robust approach, arguing IOs have legal obligations akin to states to the extent which could be fulfilled by them. This paper suggests making IOs parties to international treaties like the International Covenant on Civil and Political Rights (ICCPR), International
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Taking the edge of ostracism – a slow death: from socio-legal perspective International Journal of Law and Management Pub Date : 2024-02-26 Swati Chaudhury, Aditi Gupta, Kiran Nair, Apoorva Vats, Ranjan Chaudhuri, Zahid Hussain, Sheshadri Chatterjee
Purpose First, with real-life examples and current research, this study aims to demonstrate the existence of various forms of ostracism (linguistic, gender, social and workplace). Second, following the “need-threat model,” this research addresses the previously unaddressed topic of coping with, reducing, mitigating or curbing workplace ostracism. Moreover, the researchers also proposed a “multiplying
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Intellectual capital efficiency: the missing piece to your corporate governance and profitability puzzle International Journal of Law and Management Pub Date : 2024-02-20 Misal Ijaz, Abeera Zarrar, Farah Naz
Purpose The purpose of this study is to evaluate the synergy of corporate governance (CG) with intellectual capital (IC) and to assess the moderating effect of profitability indicator on the aforementioned synergy using agency theory, resource-based view theory and theory of financial ratios as conceptual frameworks. Design/methodology/approach The sample includes 72 companies with a six-year data
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Enhancing creditor decision-making in South African business rescue proceedings: a comprehensive analysis of information requirements in business rescue plans International Journal of Law and Management Pub Date : 2024-02-19 Mamekwa Katlego Kekana, Marius Pretorius, Nicole Varela Aguiar De Abreu
Purpose Business rescue, as a mechanism to aid financially distressed companies in South Africa, has received considerable academic and practical recognition. However, the business rescue plan is an overlooked and, perhaps, underdeveloped aspect of the regime. For stakeholders, this is the ultimate decision-making document. Creditors are the most influential stakeholders in business rescue proceedings
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Reconciliation and settlement in the anti-privatization strike: a case study of power supply sector in Maharashtra, India International Journal of Law and Management Pub Date : 2024-02-16 Sujoy Sen, Sanjeev Kadam, Reshma Nair
Purpose This paper aims to study the motives that led to conflict between two groups – Employees of state-owned power distribution companies and the Government – over permitting parallel licensing to a private company for power distribution services in selected areas of the Maharashtra state in India. The study also seeks to comprehend the reconciliation process and the role of leadership in thwarting
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Reassessing Saudi Arabia’s foreign investment laws: from protectionism to liberalization International Journal of Law and Management Pub Date : 2024-02-16 Ibrahim Mathker Saleh Alotaibi, Mohammad Omar Mohammad Alhejaili, Doaa Mohamed Ibrahim Badran, Mahmoud Abdelgawwad Abdelhady
Purpose This paper aims to examine the extent to which these reforms address the limitations of Saudi Arabia’s previous investment framework. Long viewed as a hostile environment in which to do business, the Saudi Government has enacted a broad sweep of measures aimed at restoring investor confidence in central aspects of the country’s evolving private law framework. Design/methodology/approach This
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Legal issues of transparency and disclosure in Ethiopian state-owned enterprises: a global perspective International Journal of Law and Management Pub Date : 2024-02-15 Alemayehu Yismaw Demamu
Purpose Ethiopia has enacted laws on transparency and disclosure of information in state-owned enterprises (SOEs). However, these laws are not strict enough, with the transparency and disclosure practices disappointing in the country. Thus, this study aims to investigate the legal framework governing transparency and disclosure in SOEs. Design/methodology/approach This study uses doctrinal, qualitative
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The moderating effect of tax risk on the relationship between tax avoidance and firm risk: empirical evidence in the French context International Journal of Law and Management Pub Date : 2024-02-08 Mouna Guedrib, Fatma Bougacha
Purpose This paper aims to study the impact of tax avoidance on corporate risk. It also examines the moderating impact of tax risk on the relationship between tax avoidance and firm risk. Design/methodology/approach Based on available information in the DATASTREAM database about a sample of French firms listed in the CAC 40 from 2010 to 2022, the study uses the feasible generalized least squares method
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Are materiality determination practices evolving in the wake of increasing legislation on sustainability reporting? Findings from EU pharmaceutical companies’ reports International Journal of Law and Management Pub Date : 2024-01-30 Mirella Miettinen
Purpose This paper aims to contribute to the development of the European Union (EU) regulatory environment for sustainability reporting by analyzing how materiality is defined in the Non-Financial Reporting Directive (NFRD) and Corporate Sustainability Reporting Directive (CSRD) and by examining the added value and challenges of legalizing reporting and materiality requirements from both regulatory
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Assessing the need for a deregulation of the insurance sector of Mauritius to combat money laundering: a comparative study with Singapore and UK International Journal of Law and Management Pub Date : 2024-01-29 Bhavna Mahadew
Purpose The purpose of this paper is to assess the current legal framework on money laundering control in the insurance sector. Essentially, this examination is premised on the interrogation of whether it is still appropriate for Mauritius to apply such stringent, opaque and unyielding Anti-Money Laundering/Combating Financing of Terrorism norms and rules on general insurance when developed nations
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Quality of work-life situation and effectiveness of labour laws: managerial perspectives International Journal of Law and Management Pub Date : 2024-01-29 Prakash Shrestha, Dilip Parajuli, Bibek Raj Adhikari
Purpose This paper aims to examine the current quality of work-life (QWL) situation and the effectiveness of labor laws for promoting QWL in the context of Nepalese workplaces. Design/methodology/approach It uses a descriptive-interpretative-qualitative approach to analyze the responses. Information is gathered through discussions with 85 higher- and middle-level managers of large and medium-sized
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Examining the advantages and disadvantages of international franchising and licensing from both legal and business perspectives within GCC region International Journal of Law and Management Pub Date : 2024-01-23 Anas A. Al Bakri, Nazzal M. Kisswani
Purpose This study aims to provides the insights on the advantages and disadvantages of international franchising and licensing from the perspectives of legal and business considerations in the Gulf Cooperation Council (GCC). Design/methodology/approach Using a quantitative research approach, the authors conducted a survey with 150 business owners and franchisees in the GCC and analyzed the data using
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Understanding challenges of GDPR implementation in business enterprises: a systematic literature review International Journal of Law and Management Pub Date : 2024-01-18 Yelena Smirnova, Victoriano Travieso-Morales
Purpose The general data protection regulation (GDPR) was designed to address privacy challenges posed by globalisation and rapid technological advancements; however, its implementation has also introduced new hurdles for companies. This study aims to analyse and synthesise the existing literature that focuses on challenges of GDPR implementation in business enterprises, while also outlining the directions
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Governance with relationship between entrepreneurship and economic growth in Palestine International Journal of Law and Management Pub Date : 2023-11-27 Bahaa Subhi Abdel Latif Awwad
Purpose The purpose of this study is to examine mediating role of public sector governance in the relationship between entrepreneurship and economic growth in the Palestinian context during the years 2005–2020. Design/methodology/approach The necessary data were collected from the World Bank website and the annual financial reports of the Palestinian Monetary Authority. To achieve the study’s objectives
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Exploring the impact of patient internet usage on patient–physician interaction, satisfaction and revisit intention: a comprehensive study International Journal of Law and Management Pub Date : 2023-11-27 Preeti Kamboj, Amit Kumar Agrawal, Sheshadri Chatterjee, Zahid Hussain, Sanjay Misra
Purpose The ubiquity of the internet has extended immense informational power to patients around the world who previously had abysmal knowledge about the disease they are suffering from. With a large amount of information in their hands, these educated and well-informed patients are cultivating deeper relationships and engagement with their physicians through meaningful interactions. This study aims
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Nexus between mandatory ESG disclosure regulation and abnormal stock returns: a study of an emerging economy International Journal of Law and Management Pub Date : 2023-11-20 Rajesh Desai
Purpose This study aims to study the response of the stock market to the announcement of compulsory environmental, social and governance (ESG) disclosure regulation in the context of the Indian economy – one of the largest emerging economies. The study also examines the role of carbon sensitivity and pre-ESG disclosure. Design/methodology/approach Daily stock price data of 940 listed companies has
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A win-win situation: uncovering the relationship between CSR reporting and financial performance in Indian companies International Journal of Law and Management Pub Date : 2023-11-20 Shubham Singhania, Akshita Arora, Varda Sardana
Purpose This study aims to evaluate the relationship of corporate social responsibility (CSR) reporting with the financial performance of firms using various market and accounting-based parameters in a developing economy, India. Design/methodology/approach The study uses content analysis to develop a CSR reporting index for the Indian firms listed on the Bombay Stock Exchange. The two-step system generalized
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Determinants of income diversification: empirical evidence from Indian banks International Journal of Law and Management Pub Date : 2023-10-25 Nidhi Thakur, Sangeeta Arora
Purpose This study aims to explore the determinants (bank-specific, industry-specific and macroeconomic) of income diversification across interest income and non-interest income as well as for non-traditional income sources (non-interest income) from 2004–2005 to 2021–2022. Design/methodology/approach An unbalanced data set comprising 110 Indian commercial banks with 1480 observations is sampled in
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Managerial understanding of corporate social responsibility in Nepal International Journal of Law and Management Pub Date : 2023-10-23 Bal Ram Chapagain, Pushkar Bajracharya, Dev Raj Adhikari, Dhruba Kumar Gautam
Purpose Considering the ongoing debate regarding the roles of business in society, this paper aims to examine the managerial understanding of corporate social responsibility (CSR) in Nepal. Design/methodology/approach This study uses explanatory sequential design under mixed methods of research. First, the questionnaire survey method was used to collect data from 168 managers of listed companies in
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Islamic crypto assets and regulatory framework: evidence from Indonesia and global approaches International Journal of Law and Management Pub Date : 2023-10-19 Jamal Wiwoho, Irwan Trinugroho, Dona Budi Kharisma, Pujiyono Suwadi
Purpose The purpose of this study is to formulate a governance and regulatory framework for Islamic crypto assets (ICAs). A balanced regulatory framework is required to protect consumers and to encourage digital Islamic finance innovation. Design/methodology/approach This study focuses on Indonesia and compares it to other countries, specifically Malaysia and the UK, using statutory, comparative and
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The unfolding of shareholder activism in India: an exploratory study International Journal of Law and Management Pub Date : 2023-10-05 Ajaz Ul Islam
Purpose The purpose of this study is to provide a holistic view of the emergence of shareholder activism (SA) in India. However, specifically, this study aims at fulfilling the research gap by discussing the policy and legal advancement in the area of SA and investigating the chronological evolution of SA, manifestations of SA, motives of SA, outcome of SAs and impact of SA on the financial performance
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A critical examination of the 2016 Code of Corporate Governance of Mauritius and its enshrinement in the Companies Act 2001 International Journal of Law and Management Pub Date : 2023-09-28 Bhavna Mahadew
Purpose The purpose of this study is to provide for critical literature on the legal aspects of corporate governance and their application in Mauritius. The drawbacks of having the principles in the form of a non-binding code are discussed, and a case is made to consider their enshrinement in laws such as the Companies Act 2001 to render them legally enforceable for the good health of companies in
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Towards sustainable audit quality: framework based on the UK financial reporting council International Journal of Law and Management Pub Date : 2023-09-20 Mehdi Ashrafi, Mohammadreza Abdoli, Hasan Valiyan
Purpose One of the most emerging areas of audit knowledge is sustainable quality, which can comprehensively cover the development of audit reports inclusiveness for stakeholders. The purpose of this study is to present the sustainable audit quality (SAQ) framework based on the UK Financial Reporting Council. Design/methodology/approach The paper discusses the main concepts in both spreadsheets and
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Government policy in Indonesian contract law that still uses contract law inherited from Dutch product International Journal of Law and Management Pub Date : 2023-09-19 Suherman S.H., Heru Sugiyono
Purpose This research is very important to conduct to review government policy on Indonesian contract law that still uses contract law inherited from Dutch product (BW) and review which regulations are to be adapted to current development of contract law. This research’s novelty is that new rules will be found in Indonesian contract law. Design/methodology/approach This research used normative and
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The influence of information asymmetry on the interaction between voluntary corporate disclosure and cost of equity: evidence from publicly traded Indian enterprises International Journal of Law and Management Pub Date : 2023-09-05 Aparna Bhatia, Amanjot Kaur
Purpose The purpose of this paper is to investigate whether information asymmetry mediates the relationship between disclosure and cost of equity. Design/methodology/approach The study is based on a sample of 500 companies listed in Bombay Stock Exchange for a period of six years from 2015 to 2021. Panel data regression is applied to analyze the relationship between voluntary disclosure, cost of equity
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The role of information and communication technology in modernizing the courts: a case of Nepali judiciary International Journal of Law and Management Pub Date : 2023-09-05 Krishna Prasad Paudel
Purpose The purpose of this paper is to investigate the practices of information and communication technology (ICT) in modernizing the courts. In this context, this paper focuses on the usage of ICT in the Nepali judiciary system involving both judicial and court administration to automate judicial activities. Design/methodology/approach A narrative case study was conducted to identify the current
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Legal and regulatory framework for mobile banking in Tanzania International Journal of Law and Management Pub Date : 2023-08-28 Abdallah Mrindoko Ally
Purpose This paper aims to assess the legal and regulatory framework for mobile banking (M-banking) in Tanzania. The technological development in information and communication technologies has converted a mobile phone from a simple communication device to a very complex instrument that allows people to perform various digital transactions and extra operations such as web browsing and email reading
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Contract and Aqd, are they functionally different? International Journal of Law and Management Pub Date : 2023-08-24 Mohammad Rasmi Al-Umari, Mutasim Ahmad Alqudah
Purpose The purpose of this paper is to determine whether there is any fundamental difference in the meaning of contract in these two legal systems by analysing some of the essential principles of contract particularly parties’ agreement and consideration. Design/methodology/approach This paper seeks to investigate the degree of equivalency of the term contract and its Islamic law counterpart “Aqd”
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Reinforcing policy and legal framework for Islamic insurance in Islamic finance: towards achieving Saudi Arabia Vision 2030 International Journal of Law and Management Pub Date : 2023-08-16 Yusuff Jelili Amuda, Sarah Alabdulrahman
Purpose Conventional insurance creates a gap in the financial system across the world that manifests from the global financial and economic crisis. There is an increasing demand for insurance schemes that will bridge the gap of financial and economic crisis globally. More recently, there is an advocacy in Saudi Arabia for achieving Vision 2030 by various facets of human endeavours such as strengthening
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Enabling beneficial right for sovereign ṣukūk issuance in Indonesia: challenges and analysis International Journal of Law and Management Pub Date : 2023-08-14 Rio Erismen Armen, Engku Rabiah Adawiah Engku Ali, Gemala Dewi
Purpose This study aims to investigate beneficial right as a new legal concept and term accepted by the Indonesian legal system. The new concept was ratified to endorse government decision to use ṣukūk (as an Islamic financial instrument) in the financing of state budget deficit. Some legal issues emerged after the ratification such as the necessity to synchronize the beneficial right with other property
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The impact of cryptocurrencies on the gold, WTI, VIX index, G7 and BRICS index before and during COVID-19: a quantile regression and NARDL analysis International Journal of Law and Management Pub Date : 2023-08-08 Mouna Aloui, Besma Hamdi, Aviral Kumar Tiwari, Ahmed Jeribi
Purpose This study aims to explore the impact of cryptocurrencies (Bitcoin, Ethereum, Monero and Ripple) on the gold, WTI, VIX index, G7 and the BRICS index before and during COVID-19. Design/methodology/approach This research analyzes the impact of cryptocurrencies (Bitcoin, Ethereum, Monero and Ripple) on the gold, WTI, VIX index, G7 and the BRICS index before and during COVID-19, using the quantile
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ESG and financial variables: a systematic review International Journal of Law and Management Pub Date : 2023-08-08 Mohit Saini, Vaibhav Aggarwal, Barkha Dhingra, Pankaj Kumar, Mahender Yadav
Purpose The growing trend in environmental, social and governance (ESG) research, along with its relevance to the financial performance of firms, has gained a lot of attraction in academia and industry. This study aims to fill the existing gap in the literature by conducting a thorough systematic review with the latest research articles in this area. Design/methodology/approach This study adopted a
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Evaluation of ownership structure and audit-quality in the wake of the Covid-19 crisis: empirical evidence from Jordan International Journal of Law and Management Pub Date : 2023-08-07 Esraa Esam Alharasis
Purpose This study aims to collect new empirical evidence to determine how different forms of ownership structure responded to the recent COVID-19 crisis. In light of this tragedy, it explores the relationship between ownership structure forms (i.e. block-holders, foreign, institutional and family ownerships) and audit quality (proxied by audit fees). Design/methodology/approach In total, 3,200 firm-year
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Legitimising CSR through the institutional backup – gauging compliance of the Indian corporate sector in the mandatory regime International Journal of Law and Management Pub Date : 2023-08-04 Aparna Bhatia, Amandeep Dhawan
Purpose This study aims to calculate the corporate social responsibility (CSR) expenditure made by companies as per the provisions of Section 135 of Companies Act 2013 and check the status of compliance/non-compliance of these provisions in the mandatory regime of CSR. Design/methodology/approach Based on a sample of top 500 Indian companies listed on Bombay Stock Exchange, the study compares the CSR
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Environmentally friendly tax measures in the Portuguese jurisdiction. Enforcement of the polluter pays tax principle International Journal of Law and Management Pub Date : 2023-08-03 Susana Cristina Rodrigues Aldeia
Purpose This paper aims to understand what green tax measures Portuguese corporate tax law foresees and whether the measures observe the polluter pays tax principle. Design/methodology/approach The legal research method is applied to achieve the goals. Specifically, the research analyzes the most relevant corporate tax legislation to identify legal provisions influencing taxpayers’ behavior in sustainability
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Addressing sustainability challenges as part of director’s duty in Malaysia International Journal of Law and Management Pub Date : 2023-07-17 Nurul Jannah Mustafa Khan, Hasani Mohd Ali, Hazlina Shaik Md Noor Alam
Purpose The development of successful Sustainable Development Goals realization cannot be divorced from regulations governing sustainability information. Therefore, limited research on the regulatory environment regarding sustainability reporting in the Malaysian context requires further examination to ascertain the current framework. This study aims to critically assess the Malaysian Companies Act
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Bibliometric analysis of value-added tax research: a comparative study between European Union and Gulf Cooperation Council countries International Journal of Law and Management Pub Date : 2023-07-14 Tif Said Suhail Al Mazroui, Mohammed Muneerali Thottoli, Maathir Mohammed Saud Al Alawi, Noor Talal Hamed Al Shukaili, Duaa Suleiman Amur Al Hoqani
Purpose This study aims to compare recent topics on value-added tax (VAT) in the European Union (EU) and Gulf Cooperation Council (GCC), understand the differences in VAT discourses between the two regions and explore the connection between research agendas, institutional legacies and semantic output in the field of VAT in each territory. Design/methodology/approach A bibliometric study was conducted
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Laws on regulatory technology (RegTech) in Saudi Arabia: are they adequate? International Journal of Law and Management Pub Date : 2023-07-10 Jawahitha Sarabdeen
Purpose The Regulatory Technology (RegTech) is said to be the use of information technology for regulatory monitoring, reporting and compliance. It is used to solve regulatory and compliance issues more effectively and efficiently. Regulators with the digitization of regulation and datafication of processes would get empowered to manage volumes of data. RegTech would assist them in understanding innovative
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Regulation of data-driven marketing and management theory: bibliometric analysis, systematic literature review and research agenda International Journal of Law and Management Pub Date : 2023-06-19 Jorge Xavier, Winnie Ng Picoto
Purpose Regulatory initiatives and related technological shifts have been imposing restrictions on data-driven marketing (DDM) practices. This paper aims to find the main restrictions for DDM and the key management theories applied to investigate the consequences of these restrictions. Design/methodology/approach The authors conducted a unified bibliometric analysis with 104 publications retrieved
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Assessing ethical praxis of ethical (Islamic) financial institutions: a survey of empirical discoveries International Journal of Law and Management Pub Date : 2023-06-13 Shinaj Valangattil Shamsudheen, Saiful Azhar Rosly, Aishath Muneeza
Purpose This study aims to portray the ethical disposition of Islamic financial institutions (IFIs) globally by investigating the ethical gap identified in the empirical literature to date. Design/methodology/approach Two methods of analysis used in this study are content analysis and ratio analysis. While the former was conducted to identify the main themes of empirical studies and to gauge the gap
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Assessing the viability of blockchain technology for enhancing court operations International Journal of Law and Management Pub Date : 2023-06-01 Dinesh Kumar, Sunil Kumar, Akashdeep Joshi
Purpose The purpose of this paper is to provide an extensive examination and analysis of the current literature on the use of blockchain technology in courts. The paper aims to explore the potential benefits of implementing blockchain technology in courts, such as increasing transparency and accountability, improving the efficiency of court procedures and enhancing the security of court records. Additionally
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Impact of Maternity Benefits Act, 1961 [Amendment 2017] on job employment of working mothers in India International Journal of Law and Management Pub Date : 2023-05-31 Rajshree Karbhari Gethe, Ashish Pandey
Purpose This paper aims to clarify an impact of Maternity Benefits Act, 1961 (Amendment 2017) on job employment of working mothers. It proposes the certain facts that has positive impact on employment of women from the point of view of Government of India, but at the same time it highlights some negative implications that are faced by the employers and working mothers. The objective of this act is
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Mapping the intellectual structure of corporate governance and ownership structure: a bibliometric analysis International Journal of Law and Management Pub Date : 2023-05-08 Shallu Batra, Mohit Saini, Mahender Yadav
Purpose This study aims to provide an overview of the development of corporate governance and ownership structure literature and offers a synopsis of the top contributors, influential articles, journals and potential research prospects on this subject. Design/methodology/approach This study used bibliometric analysis to review the literature. In all, 1,368 articles published between 1992 and 2022 in
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Investigating the employee’s customer orientation behaviour: a comparison of the circumstances before and after the pandemic from policy perspective International Journal of Law and Management Pub Date : 2023-04-17 Apoorva A., Ranjan Chaudhuri, Aditi Gupta, Zahid Hussain, Sheshadri Chatterjee
Purpose The aim of this research is to investigate how jay customer influence service employees’ customer orientation behaviour before and after COVID-19 from a policy perspective. This study will also assess whether jay customer or abusive supervision had a greater or lesser impact on service workers’ emotional stage and customer orientation during COVID-19. Design/methodology/approach The research
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Genealogy of the fair information practice principles International Journal of Law and Management Pub Date : 2023-04-14 Gjoko Stamenkov
Purpose The purpose of this general review is to address the evolution and development of the Fair Information Practice Principles (FIPPs). Design/methodology/approach This study presents FIPPs from several establishments, compare them and map them to the General Data Protection Regulation (GDPR). Additionally, this study presents and discuss similarities and differences among FIPP sets. Findings Although
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“Sexual misconduct at workplace and Indian corporate and securities law: exploring corporate disclosures of sexual harassment cases by Indian companies in #MeToo era” International Journal of Law and Management Pub Date : 2023-04-06 Akanksha Jumde, Nishant Kumar
Purpose This paper aims to focus on compliance of workplace sexual harassment-related provisions under Indian companies and securities law, based on an empirical analysis of companies’ sexual harassment-related disclosures contained within their directors’ annual reports (ARs). Specifically, sections devoted to sexual harassment-related disclosures, inbuilt within directors’ ARs for the financial year
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The study of the legal and judicial approach in India to the problem of gender inequality in the workplace International Journal of Law and Management Pub Date : 2023-03-27 Vijay P. Singh
Purpose This study aims to analyse the present situation of gender inequality in the workplace in India, examine the legal provisions that address gender inequality in India and evaluate and assess the recommendations made to eliminate gender imbalance at workplaces in India. Design/methodology/approach This study will adopt an exploratory research design to help identify and describe the most pressing
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Employers’ liability for employee references under the law of tort International Journal of Law and Management Pub Date : 2023-03-07 Sam Middlemiss
Purpose This study aims to critically review new developments in the law of tort dealing with employee references. Design/methodology/approach The author analysed various sources including statutes, articles and case law to determine current position. This paper will consider new developments in the law of tort dealing with employee references. The real issue for an employee arises when an employer