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Foreign direct investment and the protection of garment workers' rights in Bangladesh International Journal of Law and Management (IF 1.3) Pub Date : 2024-09-17 Mohammad Belayet Hossain, Muhammad Abdullah Fazi
Purpose Critical examination of Bangladeshi laws related to workers’ rights in the garment industry. This paper aims to examine the impact of foreign direct investment (FDI) on the protection of garment workers’ rights in Bangladesh, analyzing how international investment practices influence labor standards and the overall well-being of workers in the garment industry. Design/methodology/approach In
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From revelation to modern Islamic finance: Islamic commercial law in the UAE as a case study International Journal of Law and Management (IF 1.3) Pub Date : 2024-09-13 Ahmed Mansoor Alkhan, M. Kabir Hassan
Purpose The purpose of this paper is to analyse the Islamic finance segment within the Updated Commercial Transactions Law in the UAE and opine whether the new alterations will have a significant impact on the Islamic financial industry in the UAE. Design/methodology/approach This research uses a qualitative methodology, and the UAE as a case study. A single/embedded case study design is adopted, to
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Three decades of WTO dispute settlement: insights from bibliometric literature review and future research agenda International Journal of Law and Management (IF 1.3) Pub Date : 2024-09-13 Iqra Yaseen, Mohammad Shafi Sofi
Purpose The purpose of this study is to conduct a comprehensive systematic literature review using bibliometric approach to investigate the academic structure of World Trade Organization Dispute Settlement research. Design/methodology/approach The study examines the bibliographic information for 1,858 articles from Scopus and the Australian Business Deans Council-indexed journals published between
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Inflated energy prices and capital structure: firm level evidence from Indian manufacturing sector International Journal of Law and Management (IF 1.3) Pub Date : 2024-08-30 Mamta Dhanda, Sunaina Dhanda, Bhawna Choudhary
Purpose The purpose of this paper is to study the influence of inflated energy prices on the capital structure of Indian manufacturing corporations and to investigate whether the capital structure of Indian firms is driven by demand shocks or supply shocks during the study period. Design/methodology/approach After conducting a thorough review of the capital structure and inflation-based research studies
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Corporate carbon emissions, science-based targets initiatives and firm performance: evidence from India International Journal of Law and Management (IF 1.3) Pub Date : 2024-08-27 Meghna Bharali Saikia, Santi Gopal Maji
Purpose This study aims to examine the influence of corporate carbon emissions on the financial performance of select Indian companies. It further studies the moderating role of science-based target initiatives (SBTi) in this relationship. Design/methodology/approach The study is based on 57 Indian SBTi companies and 74 Bombay Stock Exchange-listed non-SBTi companies for the period of four years from
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How the law can ensure the success of value-added tax International Journal of Law and Management (IF 1.3) Pub Date : 2024-08-26 Ali Salem Al-Amarri
Purpose The purpose of this research is to demonstrate how legal strategies can be used to enhance the effectiveness of value-added tax (VAT) and how taxation laws can synergise with economic goals to strengthen the economy. Design/methodology/approach This study uses a comprehensive approach to explore various aspects of VAT, including its mechanics, collection process and global trends. It uses a
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Digital transformation in financial industry: antecedents of fintech adoption, financial literacy and quality of life International Journal of Law and Management (IF 1.3) Pub Date : 2024-08-13 Abeer F. Alkhwaldi
Purpose This paper aims to investigate the variables that could contribute to facilitating or hindering FinTech adoption in Jordan and how that will affect human well-being (quality of life [QoL]). Design/methodology/approach A conceptual framework was formulated through the integration of “the unified theory of acceptance and use of technology” (UTAUT), “task-technology fit” (TTF) model and two additional
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Effect of monetary policy transmission on the use-based classification of manufacturing industry in India: an empirical evidence International Journal of Law and Management (IF 1.3) Pub Date : 2024-08-12 Mrutyunjaya Sahoo, Shiba Prasad Mohanty, Praveen Sahu
Purpose This study aims to investigate the effect of monetary policy transmission on the use-based classification of manufacturing industries in India, an integral aspect influencing the overall economic growth of the nation. Design/methodology/approach The empirical study applies a panel autoregressive distributed lag model to examine the relationship/association between monetary policy transmission
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Global resurgence: private asset reconstruction companies as legal catalysts for financial stability in India and beyond International Journal of Law and Management (IF 1.3) Pub Date : 2024-08-07 Megha Jaiwani, Santosh Gopalkrishnan
Purpose This study aims to transcend geographical boundaries and provide insights into innovative strategies used by Indian Asset Reconstruction Companies (ARCs) in managing distressed assets. The study examines the origins, evolution, challenges and opportunities faced by ARCs to derive lessons that can be universally applicable and serve as a valuable blueprint for global investors and institutions
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The impact of chief sustainability officer on sustainability performance: a mediation role of corporate governance International Journal of Law and Management (IF 1.3) Pub Date : 2024-08-02 Maali Kachouri, Rakia Riguen
Purpose The purpose of this paper is to argue the relationship between chief sustainability officer, sustainability performance and corporate governance. Specifically, this paper aims to empirically examine the mediation role of corporate governance on the relationship between chief sustainability officer and sustainability performance. Design/methodology/approach The study sample includes 484 European
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Central bank digital currencies – a bibliometric analysis on research themes in pursuit of research trends International Journal of Law and Management (IF 1.3) Pub Date : 2024-07-30 Kaushik Ghosh, Prabir Kumar Das
Purpose This study aims to examine the characteristics of cross-border central bank digital currencies (CBDCs) while pinpointing research trends and adoption variables at both individual and macroeconomic levels. Additionally, it delves into the impact of terminology within CBDC-related scholarly literature themes. Design/methodology/approach The authors perform a bibliometric study using the metadata
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Exploring the relationship between taxpayers and tax authorities in the digital era: evidence on tax compliance behavior in emerging economies International Journal of Law and Management (IF 1.3) Pub Date : 2024-07-25 Rida Belahouaoui, El Houssain Attak
Purpose This study aims to understand the determinants of the relationship between tax authorities and taxpayers in the digital era and how this relationship impacts tax compliance behavior, especially in the context of emerging countries like Morocco. Design/methodology/approach A qualitative methodology was adopted, involving interviews with tax inspectors and auditors, certified accountants’ experts
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An empirical analysis of India’s insolvency code: perspectives based on ex-post economic efficiency International Journal of Law and Management (IF 1.3) Pub Date : 2024-07-22 Sunaina Kanojia, Shasta Gupta
Purpose This study aims to analyse the outcomes of Indian insolvency proceedings for their ex-post economic efficiency. Ideally, insolvent yet viable companies should witness resolution, whereas insolvent-unviable companies should be liquidated. This study aims to ascertain the key forces that ensure or prevent the application of the first part of this maxim in practice. Design/methodology/approach
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Analysis of India’s Digital Personal Data Protection Act, 2023 International Journal of Law and Management (IF 1.3) Pub Date : 2024-07-15 Paarth Naithani
Purpose Data protection is a significant area of law in a country like India, which is digitalising at a fast rate. Recently, India passed comprehensive data protection legislation after discussing several draft data protection frameworks. This paper aims to analyse the provisions of India’s first comprehensive data protection legislation, the Digital Personal Data Protection Act (DPDPA), 2023. De
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Piercing the corporate veil in Mauritius: a comparative study with the United Kingdom International Journal of Law and Management (IF 1.3) Pub Date : 2024-07-10 Bhavna Mahadew
Purpose The purpose of this paper is to bring clarity to the concept of piercing the veil of incorporation in Mauritius. This will allow students, researchers, academics and practitioners to engage further in research on the topic of incorporation of companies. Design/methodology/approach To conduct the study, the doctrinal legal research approach will be used. The inquiry will examine the numerous
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Access to environmental information in Sweden in the context of principles of good administration International Journal of Law and Management (IF 1.3) Pub Date : 2024-07-10 Monirul Azam
Purpose This paper aims to examine how Sweden, as a member state of the European Union (EU), has implemented the EU Directive on Public Access to Environmental Information (AEI directive) in the context of the principles of good administration. Design/methodology/approach This paper adopts the EU law methodology, as this paper mainly examines the implementation of the EU AEI directive by the member
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Examining the issues related to consumer co-created value: from policy perspective International Journal of Law and Management (IF 1.3) Pub Date : 2024-07-09 Amit Kumar Agrawal, Zillur Rahman, Zahid Hussain, Sheshadri Chatterjee
Purpose This research article investigates the legal issues related to consumer co-created value (CCV) especially from the business law perspective. This study also aims to investigate how the active participation of consumers, firms and fellow consumers influences consumer CCV from the policy perspectives. Design/methodology/approach A research model has been developed to explore the connections between
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Legal nature of the court’s discretionary power in business contract revocation International Journal of Law and Management (IF 1.3) Pub Date : 2024-07-05 Ahmed M. Khawaldeh
Purpose This paper aims to know the legal nature of the court’s discretionary power in business contract revocation. Design/methodology/approach Following the normative method that analyzes legislation using secondary data consisting of primary, secondary and tertiary legal materials, this research was conducted during the period November, 2023 – February, 2024. Moreover, studies that addressed the
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Sustainability dimensions in the mission, vision and value statements of the largest corporations in Ghana: a sectoral analysis International Journal of Law and Management (IF 1.3) Pub Date : 2024-06-25 Emmanuel Opoku Marfo, Kwame Oduro Amoako, Jones Lewis Arthur, Nicholas Yankey
Purpose The purpose of this paper is to compare how the various sectors among the largest companies in Ghana have incorporated sustainability into their mission, vision and value statements. Design/methodology/approach The mission, vision and value statements of the 100 largest corporations in Ghana, known as Ghana Club 100 (GC100), were extracted from the firms’ official websites. These firms were
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Corporate governance and firm risk-taking: empirical evidence from India International Journal of Law and Management (IF 1.3) Pub Date : 2024-06-19 Reshma Kumari Tiwari, Ratish Kumar Jha
Purpose This study aims to examine the impact of corporate governance (CG) on firm risk-taking in India. Design/methodology/approach The present study is based on a panel data set of 100 non-financial Indian firms randomly selected from the top 500 firms listed on the Bombay Stock Exchange. The study uses two market-based measures to capture firm risk-taking – total risk and idiosyncratic risk. Generalised
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Managerial entrenchment, corporate social responsability and the moderating effect of dividend policy: empirical evidence from French listed companies International Journal of Law and Management (IF 1.3) Pub Date : 2024-06-12 Manel Gharbi, Anis Jarboui
Purpose The purpose of this paper is to argue the relationship between managerial entrenchment (ME), corporate social responsibility (CSR) and dividend policy (DP). Specifically, this paper aims to empirically examine the impact of DP on the relationship between ME, and CSR. Design/methodology/approach This study uses a panel data set of firms listed at France stock exchange over 2010/2021. Both the
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The institutional logics of job localization programs in emerging markets: evidence from GCC countries International Journal of Law and Management (IF 1.3) Pub Date : 2024-06-10 Ahmed Diab
Purpose This study objective is twofold. This study aims to present an institutional analysis of the implications of job localization programs in Gulf Cooperation Council (GCC) countries, such as Saudi Arabia, United Arab Emirates and Qatar. Further, it highlights the impacts of these programs on the accounting profession. Design/methodology/approach This study is based primarily on the desktop research
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Recalibrating originality for music in copyright law International Journal of Law and Management (IF 1.3) Pub Date : 2024-06-06 Jithin Saji Isaac, Asha Sundharam
Purpose Though originality is a requirement for copyright protection, the term is not defined, leaving room for differing interpretations. Over the years, there has been a shift in the yardstick for determining originality. The lack of definition gives room for ambiguity and creates hurdle for protection. The difficulty in assessment of originality is more felt in certain forms of work like music,
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Conditional accounting conservatism and financial flexibility: the Corona pandemic in the formation of legal claims International Journal of Law and Management (IF 1.3) Pub Date : 2024-06-04 Ali Asghar Mahmoodi, Mohammadreza Abdoli, Maryam Shahri, Farhad Dehdar
Purpose The purpose of this research is to investigate the importance and status of conditional accounting conservatism indicators and financial flexibility for the management of legal claims of the company during the outbreak of Corona. Design/methodology/approach The research method was implemented using statistical analysis in the SPSS environment. The participants of this research can be experts
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Land tenure conflicts in forest areas: obstacles to rejuvenation of small-scale oil palm plantations in Indonesia International Journal of Law and Management (IF 1.3) Pub Date : 2024-06-04 Riyadi Mustofa, Almasdi Syahza, Gulat Mendali Emas Manurung, Besri Nasrul, Rino Afrino, Eko Jaya Siallagan
Purpose This study aims to investigate the problems small-scale oil palm plantations in Indonesia’s forest areas face and the government policies addressing them. Design/methodology/approach Survey and data collection were used to determine the socioeconomic, environmental, legal and governance problems related to the development of smallholder plantations. Information was obtained from the respondents
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Reforms required for Shariah screening of equities using the case study of Dow Jones Islamic market index (DJIMI) International Journal of Law and Management (IF 1.3) Pub Date : 2024-05-31 Rizwan Malik, Humayon Dar, Aishath Muneeza
Purpose There is no uniform methodology adopted worldwide for Shariah equity screening. The purpose of this research paper is to suggest reforms required to improve Shariah screening methodologies used for equities using Dow Jones Islamic Market Index, which is the world’s first such methodology adopted. Design/methodology/approach This research uses a qualitative research methodology that goes beyond
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Cultivating workplace fairness: the ripple effect of organizational justice on work withdrawal, incivility as the mediator International Journal of Law and Management (IF 1.3) Pub Date : 2024-06-03 Supriya Gupta, Ranjana Sharma, Aditi Gupta
Purpose The purpose of this study is to examine the influence of employees' perceptions of organizational justice on workplace incivility and work withdrawal behaviours within the hotel industry. Additionally, the study aims to explore the mediating role of incivility in the relationship between organizational justice and work withdrawal behaviour. Design/methodology/approach Data for this study were
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Exploring the influence of green bonds on sustainable development through low-carbon financing mobilization International Journal of Law and Management (IF 1.3) Pub Date : 2024-05-27 Pawan Kumar, Sanjay Taneja, Ercan Ozen
Purpose The purpose of this study to brought new dimensions by inserting market conditions and investor sentiments as independent variable measure their impact on government policy formulation and sustainable development. This research also measures the moderating effective stakeholder engagement. Previous research has focused on demystifying the relationship between green bonds and sustainable development
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Analysing impact of corporate attributes on sustainability disclosures through India’s new BRSR framework International Journal of Law and Management (IF 1.3) Pub Date : 2024-05-21 Abhishek Kajal, Siddharth Bansal
Purpose The purpose of this study is to analyse the impact of corporate attributes like a company’s profitability, size, age, leverage and board size on companies’ sustainability reporting as measured through India’s new business responsibility and sustainability reporting (BRSR) framework. Design/methodology/approach A random sample of 130 companies was taken from the top 1,000 listed companies on
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Integrating smart contracts into the legal framework of Saudi Arabia International Journal of Law and Management (IF 1.3) Pub Date : 2024-05-15 Mohammad Omar Mohammad Alhejaili
Purpose This study aims to investigate the integration of smart contracts into the legal framework of Saudi Arabia, spotlighting the pivotal role of blockchain technology in revolutionizing contractual processes. It evaluates the capacity of smart contracts to enhance the efficiency, security and transparency of legal transactions, while critically examining the legal challenges their adoption presents
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A comparative analysis of corporate rescue and insolvency laws in Zimbabwe and Mauritius International Journal of Law and Management (IF 1.3) Pub Date : 2024-05-07 Bhavna Mahadew, Tinotenda Ganga
Purpose The primary purpose of this study is the development of Zimbabwe's rescue culture. The current framework for rescue operations was shaped by the historical development of laws pertaining to insolvency and liquidation. Socioeconomic pressures in Zimbabwe can be attributed to some of the main factors that led to the need for rescue legislation and restructuring, which in turn fueled the shift
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Analysis of the benefits of artificial intelligence and human personality study on online fraud detection International Journal of Law and Management (IF 1.3) Pub Date : 2024-04-29 Kapil Bansal, Aseem Chandra Paliwal, Arun Kumar Singh
Purpose Technology advancement has changed how banks operate. Modernizing technology has, on the one hand, made it simpler for banks to do their daily business, but it has also increased cyberattacks. The purpose of the study is to to determine the factors that have the most effects on online fraud detection and to evaluate the advantages of AI and human psychology research in preventing online transaction
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Legal analysis of the merits of electronic transferable records: toward cross-border trade digitalization International Journal of Law and Management (IF 1.3) Pub Date : 2024-04-26 Mohammad Saeed Abdallah ALsheyab
Purpose The basis for this study on electronic transferable records (ETRs) in the context of digitalizing cross-border trade is established in this chapter. It illustrates how the growing trend toward paperless trade and technological improvements is changing trade operations. This chapter focuses on the need to look into ETRs because of their capacity to influence business transactions while navigating
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Strategic turnaround: unraveling the impact of CEO power on firm performance during retrenchment International Journal of Law and Management (IF 1.3) 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 (IF 1.3) 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 (IF 1.3) 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 (IF 1.3) 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 (IF 1.3) 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 (IF 1.3) 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 (IF 1.3) 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 (IF 1.3) 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 (IF 1.3) 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 (IF 1.3) 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 (IF 1.3) 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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Examining the complexities of binding international law on international organisations International Journal of Law and Management (IF 1.3) 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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The impact of corporate social responsibility on firm financial performance: does corporate governance matter? International Journal of Law and Management (IF 1.3) 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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Taking the edge of ostracism – a slow death: from socio-legal perspective International Journal of Law and Management (IF 1.3) 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 (IF 1.3) 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 (IF 1.3) 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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Reassessing Saudi Arabia’s foreign investment laws: from protectionism to liberalization International Journal of Law and Management (IF 1.3) 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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Reconciliation and settlement in the anti-privatization strike: a case study of power supply sector in Maharashtra, India International Journal of Law and Management (IF 1.3) 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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Legal issues of transparency and disclosure in Ethiopian state-owned enterprises: a global perspective International Journal of Law and Management (IF 1.3) 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 (IF 1.3) 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 (IF 1.3) 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 (IF 1.3) 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 (IF 1.3) 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 (IF 1.3) 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 (IF 1.3) 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 (IF 1.3) 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 (IF 1.3) 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