Community engagement is increasingly promoted as a marker of good, ethical practice in the context of international collaborative research in low-income countries. There is, however, no widely agreed definition of community engagement or of approaches adopted. Justifications given for its use also vary. Community engagement is, for example, variously seen to be of value in: the development of more effective and appropriate consent processes; improved understanding of the aims and forms of research; higher recruitment rates; the identification of important ethical (...) issues; the building of better relationships between the community and researchers; the obtaining of community permission to approach potential research participants; and, the provision of better health care. Despite these diverse and potentially competing claims made for the importance of community engagement, there is very little published evidence on effective models of engagement or their evaluation. (shrink)

Si Rousseau peut en être dit le prophète et l'Emile, sa bible, Pestalozzi est bien le père de notre pédagogie moderne. Il n'est pas de principe qui l'anime, ni de chemin, plus tard balisé dans les entreprises de l'Education nouvelle, ni même de problème avec lequel elle se débat et continue de se débattre, qui ne trouve une première réalité dans l'œuvre et la pensée du pédagogue suisse. Mais Pestalozzi, c'est aussi et d'abord un chemin par lequel un homme, luttant (...) avec les problèmes du temps qui ont pour nom industrialisation, liberté, démocratie, engageant la discussion avec Rousseau, Kant, Fichte et l'idéalisme allemand, trace un chemin qui le fait littéralement advenir à l'éducation. Homme de cœur s'il en fut, mais chrétien brûlant d'action, et creusant aussi sans cesse par la réflexion les fondements de cette action, il n'a pas peu contribué à ce que l'éducation se comprenne elle-même dans un monde qui ne va plus de soi. (shrink)

Perceptions of a firm’s stance on corporate social responsibility (CSR) are influenced by its corporate marketing efforts including branding, reputation building, and communications. The current research examines CSR from the consumer’s perspective, focusing on antecedents and consequences of perceived CSR. The findings strongly support the fact that particular cues, namely perceived financial performance and perceived quality of ethics statements, influence perceived CSR which in turn impacts perceptions of corporate reputation, consumer trust, and loyalty. Both consumer trust and loyalty were also (...) found to reduce the perceived risk that consumers experience in buying and using products. From these significant findings, we draw several conclusions and implications, including the importance of enhancing firm focus toward its ethical commitment and long-term reputation. (shrink)

Incidence and prevalence rates of dengue have increased over the years, and the disease is quickly becoming cause for concern within the public health community. Globally, 128 countries and slightly under four billion people are at risk of contracting dengue. In Sri Lanka, more than half of dengue cases originate in Colombo, which in previous years, used a manual pen-and-paper data management system, which meant that it was not possible to obtain or provide up-to-date information about the severity and spread (...) of dengue. In 2015, two versions of a mobile application called Mo-Buzz Dengue were developed and launched in Colombo, Sri Lanka in order to overcome the challenges of the traditional management system by capitalizing on the rising affordability and ubiquity of mobile phone technology. To keep up with the dynamic nature of disease outbreaks, real-time data need to be visualized in a manner which facilitates discerning and comprehending these patterns. Hence, we used health maps in Mo-Buzz to effectively present this information. The first version of Mo-Buzz was for public health inspectors, digitized data management as well as provided educational materials. The second version of Mo-Buzz was a source of information for the general public, a crowdsourcing platform to provide information relating to dengue transmission, and for health authorities to alert users to dengue-specific developments in their area. This paper illustrates the design considerations of the Mo-Buzz disease surveillance system for the general public. A draft scaled-down version of the PHI system was used to obtain feedback and make incremental design enhancements. Additionally, similar health maps were evaluated in terms of capability and usability. These findings were applied to identify future enhancements to the health map of Mo-Buzz Dengue. (shrink)

In response to calls to expand the scope of research ethics to address justice in global health, recent scholarship has sought to clarify how external research actors from high-income countries might discharge their obligation to reduce health disparities between and within countries. An ethical framework—‘research for health justice’—was derived from a theory of justice (the health capability paradigm) and specifies how international clinical research might contribute to improved health and research capacity in host communities. This paper examines whether and how (...) external funders, sponsors, and researchers can fulfill their obligations under the framework. (shrink)

It has been suggested that community advisory boards can play a role in minimising exploitation in international research. To get a better idea of what this requires and whether it might be achievable, the paper first describes core elements that we suggest must be in place for a CAB to reduce the potential for exploitation. The paper then examines a CAB established by the Shoklo Malaria Research Unit under conditions common in resource-poor settings – namely, where individuals join with a (...) very limited understanding of disease and medical research and where an existing organisational structure is not relied upon to serve as the CAB. Using the Tak Province Border Community Ethics Advisory Board as a case study, we assess the extent to which it might be able to take on a role minimising exploitation were it to decide to do so. We investigate whether, after two years in operation, T-CAB is capable of assessing clinical trials for exploitative features and addressing those found to have them. The findings show that, although T-CAB members have gained knowledge and developed capacities that are foundational for one-day taking on a role to reduce exploitation, their ability to critically evaluate studies for the presence of exploitative elements has not yet been strongly demonstrated. In light of this example, we argue that CABs may not be able to perform such a role for a number of years after initial formation, making it an unsuitable responsibility for many short-term CABs. (shrink)

How international research might contribute to justice in global health has not been substantively addressed by bioethics. This article describes how the provision of ancillary care can link international clinical research to the reduction of global health disparities. It identifies the ancillary care obligations supported by a theory of global justice, showing that Jennifer Ruger’s health capability paradigm requires the delivery of ancillary care to trial participants for a limited subset of conditions that cause severe morbidity and mortality. Empirical research (...) on the Shoklo Malaria Research Unit’s (SMRU) vivax malaria treatment trial was then undertaken to demonstrate whether and how these obligations might be upheld in a resource-poor setting. Our findings show that fulfilment of the ancillary care obligations is feasible where there is commitment from chief investigators and funders and is strongly facilitated by SMRU’s dual role as a research unit and medical non-governmental organization. (shrink)

Bioethicists have long debated the content of sponsors and researchers' obligations of justice in international clinical research. However, there has been little empirical investigation as to whether and how obligations of responsiveness, ancillary care, post-trial benefits and research capacity strengthening are upheld in low- and middle-income country settings. In this paper, the authors argue that research ethics guidelines need to be more informed by international research practice. Practical guidance on how to fulfil these obligations is needed if research groups and (...) other actors are to successfully translate them into practice because doing so is often a complicated, context-specific process. Case study research methods offer one avenue for collecting data to develop this guidance. The authors describe how such methods have been used in relation to the Shoklo Malaria Research Unit's vivax malaria treatment (VHX) trial (NCT01074905). Relying on the VHX trial example, the paper shows how information can be gathered from not only international clinical researchers but also trial participants, community advisory board members and research funder representatives in order to: (1) measure evidence of responsiveness, provision of ancillary care, access to post-trial benefits and research capacity strengthening in international clinical research; and (2) identify the contextual factors and roles and responsibilities that were instrumental in the fulfilment of these ethical obligations. Such empirical work is necessary to inform the articulation of obligations of justice in international research and to develop guidance on how to fulfil them in order to facilitate better adherence to guidelines' requirements. (shrink)

La publication de l'Emile a produit une rupture épistémologique qui n'a pas échappé à Kant. Mais, rejetant toute assomption philosophique, l'ouvrage de 1762 met en récit une méthode qui prétend accomplir l'homme en ce qu'il est, tout en même temps qu'en ce qu'il doit être. Consacrant le pouvoir d'autoformation du sujet, Rousseau ouvre pourtant, à son corps défendant, une nouvelle brèche philosophique dans le rapport que ce sujet triomphant entretient avec ce que le Genevois s'obstine à présenter comme " la (...) bonté absolue du projet ". C'est à penser cette brèche, et le chemin pour la franchir, que se consacreront un certain nombre de penseurs et acteurs pédagogiques, qui peuvent ainsi s'inscrire dans la postérité éducative de l'Emile, et que présentent des spécialistes de chacun d'entre eux : Condorcet (A. Trouvé), Kant (B. Vandewalle), Pestalozzi (M. Soëtard), Fichte (J: M. Lamarre), Herbart (J: F. Goubet), Dilthey (D. Moreau), Dewey (M. Fabre), Freinet (R. Hétier). Ont-ils réussi? Il se pourrait que l'Emile, avec le noeud de questions qu'il tisse, soit encore devant nous. (shrink)

BackgroundCommunity engagement is increasingly promoted as a marker of good, ethical practice in the context of international collaborative research in low-income countries. There is, however, no widely agreed definition of community engagement or of approaches adopted. Justifications given for its use also vary. Community engagement is, for example, variously seen to be of value in: the development of more effective and appropriate consent processes; improved understanding of the aims and forms of research; higher recruitment rates; the identification of important ethical (...) issues; the building of better relationships between the community and researchers; the obtaining of community permission to approach potential research participants; and, the provision of better health care. Despite these diverse and potentially competing claims made for the importance of community engagement, there is very little published evidence on effective models of engagement or their evaluation.MethodsIn this paper, drawing upon interviews with the members of a Community Advisory Board on the Thai-Myanmar border, we describe and critically reflect upon an approach to community engagement which was developed in the context of international collaborative research in the border region.Results and conclusionsDrawing on our analysis, we identify a number of considerations relevant to the development of an approach to evaluating community engagement in this complex research setting. The paper also identifies a range of important ways in which the Community Advisory Board is in practice understood by its members to have morally significant roles and responsibilities beyond those usually associated with the successful and appropriate conduct of research. (shrink)

This paper examines the situation of rurally rooted cross-border migrant workers from Myanmar during the Covid-19 pandemic. It looks at the circumstances of the migrants prior to the global health emergency, before exploring possibilities for a post-pandemic future for this stratum of the working people by raising critical questions addressed to agrarian movements. It does this by focusing on the nature and dynamics of the nexus of land and labour in the context of production and social reproduction, a view that (...) in the context of rurally rooted cross-border migrant workers necessarily requires interrelated perspectives on labour, agrarian, and food justice struggles. This requires a rethinking of the role of land, not as a factor in either production or social reproduction, but as a central component in both spheres simultaneously. The question is not ‘whether’ it is necessary and desirable to forge multi-class coalitions and struggles against external capital, while not losing sight of the exploitative relations within rural communities and the household; rather, the question is ‘how’ to achieve this. It will require a messy recursive process, going back and forth between theoretical exploration and practical politics. (shrink)

Myanmar has recently surfaced from total military rule and efforts at conducting research to enhance the health of the population has increased during the recent democratization process, both from the military and civil sectors as well as support from international agencies. International guidelines mandate that such research requires prior ethics review in accordance with international standards. Previous commentators have expressed concerns, however, regarding the degree of adequate training in research ethics for investigators, the optimal functioning of Research Ethics Committees, and (...) the extent of responsible conduct in research in low and middle-income countries. Such concerns might also be applicable to Myanmar, especially since it has recently emerged from a long period of military rule where there has been lack of basic freedoms and human rights abuses. We herein review the current gaps in research ethics capacity in Myanmar, the status of the existing RECs and the current efforts to establish training programs to enhance capacity in research ethics. (shrink)

During May-October 2007, soil and root samples from 539 fields were collected from 11 monsoon rice varieties in 12 regions in Myanmar. All regions surveyed and 90% of fields sampled were infested with the rice root nematode Hirschmanniella oryzae. The average H. oryzae population was 10/100 mL soil and 419/20 g roots respectively. In 6.9% of the fields sampled 50 H. oryzae/g root were found. The average root population densities were the highest (640/20 g roots) in Taungpyan variety and the (...) lowest (155/20 g roots) in Immayebaw variety. The lowest soil and the second-lowest root populations of H. oryzae were observed in Shwethweyin which may indicate that this rice variety is less susceptible to H. oryzae. Among three cropping sequences, the highest frequency of occurrence (94%) was found in the rice-rice cropping sequence. Based on the prominence value (a combination of the frequency of occurrence and abundance) of H. oryzae, Hlaingtharyar was the most infested region where susceptible rice varieties are grown and rice-rice cropping sequence is practiced. The rice production in this region may be the most at risk of suffering important yield losses due to H. oryzae. (shrink)

Mostly consists of works composed in Tibetan, with translations into Mongolian, on the Soyombo script.

On the Yin-yang, Chinese philosophy, and oral tradition in Mongolia.

A study of the culture and civilization of Mongolia.

Catalogue of Cambodian and Burmese Pali Manuscripts. C.E. Godakumbura, assisted by U Tin Lwin, with contributions by Heinz Bechert and Heinz Braun. Catalogue of oriental manuscripts, xylographs, etc., in Danish collections, Vol. II part 1. The Royal Library, Copenhagen 1983. xxi + 153 pp. 12 plates. D.kr.350.

This longitudinal case study identifies corporate governance responses in a Chinese state-owned enterprise facing institutional logic multiplicity and demands to shoulder sociopolitical responsibilities beyond economic responsibility. We find that overseas listing led to the incorporation of market logic into an enterprise in which party-state logic prevailed. The prioritization of sociopolitical responsibilities vis-à-vis economic responsibility has shifted through three phases, reflecting changes in institutional logic centrality amid changing politico-institutional and firm conditions. In response, the enterprise developed hybrid corporate governance structures based (...) first on decoupling (2001–2011) and then on translation of a “foreign” corporate governance model to fit the domestic context (2012–2016) but has since sought to dehybridize by strengthening the state-controlled governance structure (2017–2019). Our study contributes to the varieties-of-capitalism approach to corporate governance and offers perspectives on institutional change, institutional logic, and hybrid organizing as well as the implicit ethical issue. (shrink)

The effects of state ownership on firms’ outcomes depend on how governments influence the goals of state-owned enterprises (SOEs). Yet scant scholarly attention has been devoted to understanding what circumstances shape governmental influence on SOEs’ corporate social performance (CSP). Addressing this gap is important because SOEs are becoming increasingly more hybrid, and must thus balance multiple private and public stakeholders’ financial and social goals. We contend that, compared to non-SOEs, SOEs face additional institutional and legitimacy pressures that lead them to (...) act in socially responsible ways, resulting in higher social and environmental CSP. However, these pressures are moderated by two other factors that determine the strength of governmental influence: whether the state has a majority shareholding and the incumbent government’s political ideology. We examine a 12-year panel of 150 Brazilian listed firms, including 41 SOEs, and demonstrate that state ownership is positively associated with the social dimension of CSP but only when the state is the majority shareholder, and thus able to strongly influence SOEs’ goals. Moreover, the more right-leaning the government, the weaker becomes the moderating effect of majority state ownership. This is because political ideology determines how governments influence the tradeoffs between SOEs’ economic and social goals. (shrink)

The Chinese government capped executive compensation in state-owned enterprises (SOEs) to address income inequality and promote a more equitable distribution of wealth. This study investigates whether regulating top executives' pay alters their motivation for corporate green innovation (GI) initiatives. Using data from 2006 to 2018 for Chinese-listed SOEs, the regression analysis and difference-in-difference methods revealed that government restrictions on executive compensation negatively affect GI. Furthermore, the types of SOE results show that the negative effect of pay restrictions on GI exists (...) only in local SOEs, as opposed to central SOEs. Moreover, high managerial shareholding positively moderates this negative effect, demonstrating that the adverse effects of compensation restrictions are mitigated by the convergence of interests between managers and stakeholders. These findings are robust to instrumental variables and other robustness tests. This study provides policy recommendations for the government to boost its assistance in GI and establish new environment-related incentives that motivate managers to promote GI and inspire enterprises to deploy sustainable environmental initiatives. (shrink)

According to Joseph Heath, privatizations should be judged on a case-by-case basis with appeal to the Pareto criterion. This approach, or so I argue, amounts to a depoliticization of privatization. While Heath’s approach is effective and at times illuminating, I show that a consistent application of his methodology is self-defeating in that it eventually requires a politicization of privatization. With appeal to transaction cost theory, I show there are social costs associated with affirming the competitive pressures of the market. Subsequently, (...) I argue that while private actors may, according to Heath, pursue efficiency with appeal to an adversarial morality, state-owned enterprises (SOEs) are much more constrained in how they may achieve such gains. Due to the pressures of liberal neutrality, SOEs may chase efficiency only without setting actors back. Conversely, the private sector’s potential for success is predicated on its ability to compete for Kaldor-Hicks efficiency, which specifically allows for win-lose interactions. While SOEs are often no more able than the private sector to achieve Pareto optima, this discrepancy makes it so that SOEs produce gains that are ex-ante lower but more equal, whereas the private sector produces gains that are ex-ante higher but more unequal. Thus, the social cost of affirming the competitive pressures of the market is ex-ante inequality. If this premise is accepted, there is no way to avoid the conclusion that a consistent case-by-case approach requires a structural, political view on how privatizations affect the state’s ex-post Pareto-enhancing abilities. (shrink)

This study explores whether or not a firm’s ownership status, as state-owned enterprise or private-owned enterprise, will influence its likelihood of engaging in illegality in China. We build our arguments on the institution-based view, positing that firms rationally pursue their interests in the distinct institutional context of China. Compared to SOEs, POEs have limited access to institutional resources, the lack of which threatens their development or even survival, forcing them to “break rules” to overcome institutional barriers. We thus suggest that (...) POEs demonstrate a higher propensity to engage in illegal actions than SOEs do. However, if POEs could gain access to more institutional resources, their motivation to engage in illegal actions is likely to decrease. Following this logic, we suggest that political connections and market development will mitigate the likelihood that POEs will engage in illegal actions. We find support for our predictions using evidence from Chinese listed manufacturers. Our research contributes to the literature by revealing the institutional aspects of corporate illegality in transitional economies. (shrink)

This article examines the impact of the prevailing state ownership in the Chinese stock market on corporate governance and the financial regulatory system, respectively, as the internal and external monitoring mechanisms to deter corporate fraud and protect investors. In line with the literature that state ownership exaggerates the agency problem, we find that the retained state ownership in privatised firms increases the incidence of regulatory enforcements against fraud. For the state-owned enterprises (SOEs), however, larger state ownership is associated with a (...) lower incidence of enforcement actions. This is attributed to the mutual political affiliation of the fraudulent SOEs and the regulatory commission. A new regulation "Solutions for Listed Firm Checks" promulgated in March 2001 has mitigated this effect by empowering the regulatory commission to increase the severity of regulatory conditions. Our evidence confirms the improvement in the regulatory environment and investor protection in the Chinese stock market brought about by the regulatory reform and development. (shrink)

Drawing on stakeholder theory and the concept of enlightened self-interest, we argue that firms that actively engage in corporate philanthropic giving also tend to demonstrate greater concern for investors’ interests by providing more transparent financial information and avoiding corporate misconduct. Moreover, the relationships between corporate giving, financial information transparency, and corporate misconduct vary significantly according to the firm’s ownership type, which affects the fundamental motivations for corporate philanthropy. In a sample of Chinese publicly listed firms from the 2003–2009 period, we (...) find a positive relationship between corporate giving and financial transparency, and note that the relationship is stronger for non-state-owned enterprises. We also find a significantly negative association between corporate giving and corporate misconduct for non-SOEs, but not for SOEs. Taken together, these findings suggest that responsibility to both stakeholders and shareholders is a vital part of building trust and reputations in China’s non-SOE sector. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Journal of the History of Philosophy 41.1 (2003) 111-120 [Access article in PDF] Hobbes on Law, Nature, and Reason Kinch Hoekstra Balliol College, University of Oxford The reason of a thing is not to bee inquired after till you are sure the thing it selfe bee soe. Wee comonly are att (What's the reason of it?) before wee are sure of the thing. T'was an excellent question of my (...) Lady Cotton, when Sr. Robert Cotton was magnifying of a shoe, wch was Moses's or Noahs, & Wondering att the strange shape & fashion of it: but, Mr. Cotton, sayes shee, are you sure 'tis a shooe. 1A law of nature is a rule discovered by reason. 2 This is the key to John Deigh's attempt to show that "Hobbes's ethics is logically independent of his moral psychology." 3 By this he means that the "theorems" of Hobbes's ethics, the laws of nature, "have no other ground than the definition on which it [his ethics] is based." 4 Deigh thinks he establishes this conclusion by taking seriously both Hobbes's definition of a law of nature as "a Precept, or generall Rule, found out by Reason, by which a man is forbidden to do, that, which is destructive of his life," and his definition of reason as "nothing but Reckoning (that is, Adding and Substracting) of the Consequences of generall names." 5 Deigh puts these two definitions together to argue that Hobbes's ethics is a deductive science, and that those who instead think of his ethics as dependent on desire or as involving instrumental reason ("means-to-ends thinking," as he calls it) are mistaken. The particular virtue of this interpretation, Deigh says, is that without it we have to read Hobbes in the Leviathan as sometimes using "reason" in a way that is different from the way he defines it in chapter 5. 6I will argue that Deigh misunderstands the basis, status, and scope of Hobbesian natural law. In his attempt to save Hobbes from using "reason" equivocally, Deigh attributes mistakes and inconsistencies to him that are more serious and have less [End Page 111] textual justification than that apparent equivocation. A source of the misunderstanding is a simplification—accepted by Mark Murphy and many other interpreters—of Hobbes's conception of reason.Let us begin with Deigh's view of the scope of the law of nature, as he admits that his interpretation would be undermined were he wrong about this. "While the laws of nature are dictates of reason for people living in a state of nature," he says, "they are not truly laws in such circumstances and therefore not sources of obligation in them." 7 If Murphy is right that Hobbes does think they are obligatory outside of civil society, then it is, Deigh concedes, "a genuine problem" for his account. 8 In reply, Deigh refers to the two passages where Hobbes says that the laws of nature are "not properly Lawes," quoting the one from chapter 26, which explicitly recapitulates a claim from chapter 15. 9 In this earlier passage, however, Hobbes adds: "But yet if we consider the same Theoremes, as delivered in the word of God, that by right commandeth all things; then are they properly called Lawes." 10 Hobbes thinks that the laws of nature are always obligatory. He holds, for example, that the law of nature that covenants be kept obliges even "in the condition of meer Nature" or "condition of Warre," and that "the rule of Manners, without Civill Government, is the Law of Nature." 11 Hobbes says that although the laws of nature donot always oblige "in foro externo; that is, to the putting them in act," they do always "oblige in foro interno; that is to say, they bind to a desire they should take place." 12 Although they only require "a desire, and endeavour," Hobbes makes clear that these requirements are laws, and that they are binding and obligatory. 13If Deigh were right, sovereigns would not be obligated by... (shrink)

Our paper draws attention to a neglected channel of corruption—the bribe payments by state-owned enterprises. This is an important phenomenon as bribe payments by SOEs fruitlessly waste national resources, compromising public welfare and national prosperity. Using a large dataset of 30,249 firms from 50 countries, we show that, in general, SOEs are less likely to pay bribes for achieving organizational objectives owing to their political connectivity. However, in deteriorated institutional environments, SOEs may be subjected to potential managerial rent-seeking behaviors, which (...) disproportionately increase SOE bribe propensity relative to privately owned enterprises. Specifically, our findings highlight the importance of fostering democracy and rule of law, reducing prevalence of corruption and shortening power distance in reducing the incidence of SOE bribery. (shrink)

Two types of guanxi have a close association with auditor independence in China: firm-level connections derived from state ownership and personal connections developed through management affiliations with external auditors. This article examines the effects of these two types of connection and their joint effect on audit quality. We find that state ownership and management affiliations with the external auditor both increase the probability of receiving a clean audit opinion in China. Furthermore, the probability increment brought by management affiliations for non-state-owned (...) enterprises (NSOEs) is greater than that for state-owned enterprises (SOEs). These results suggest that state ownership and management affiliations are two important types of connection that impair auditor independence, and that management affiliations are of greater importance to private-sector firms than to SOEs. (shrink)

The advocates of “doing well by doing good” have advised firms to invest in corporate social responsibility (CSR), but firms may get lost on how to invest their limited resources in it since CSR is a complex concept involving many activities and different types of stakeholders. In this work, we draw upon the perspective of stakeholder saliency and the stakeholder resource-based view (SRBV) to propose that stakeholders may have different levels of expectations for CSR and contribute to firm value creation (...) differently. Therefore, firms using different CSR to treat different stakeholders (high CSR variability) will have better financial performance. We further propose that context, in particular media coverage and state ownership, moderates the relationship between CSR variability and firm performance, as stakeholders of highly visible firms and state-owned enterprises (SOEs) may frown upon a discriminate treatment in CSR. Findings based on a sample of 3313 publicly listed firms and 15,324 firm-year observations in China's stock markets during the 2010–2018 period provide good support for our predictions. (shrink)

This article investigates whether increased female representation on a board improves firm performance in terms of electric vehicle (EV) sales in China when government subsidies are available. The increase in EV sales in China is a direct result of the sustainability efforts spearheaded by the various levels of local and state governments. This area is of importance due to the rising Chinese footprint in global EV sales, the increasing role of subsidies, and a transformation from State-Owned Enterprises (SOEs) to market-driven (...) firms that are more likely to pay attention to corporate governance issues such as board diversity. Using the instrumental variable (IV) approach, we estimate a two-stage least squares (2SLS) regression to control for more women representation on EV boards using firm-level data. The results indicate that board gender diversity (BGD) positively impacts firm performance in terms of EV sales. Furthermore, the effect amplifies in the presence of government subsidies. The insights provide valuable contributions to bridge the critical literature gap on how board diversity impacts firm performance in the presence of subsidies and offer valuable insights into corporate governance and policymaking. (shrink)

This study investigates the antecedents of human rights infringements by emerging market firms. We used fuzzy set qualitative comparative analysis to examine HRIs in 245 firms based in eight emerging markets, between 2003 and 2012. Our findings disclose three equifinal configurations of high levels of HRIs, all involving EFs that have expanded to a high number of foreign markets: large, old, low performing state-owned enterprises operating in high quality institutions’ home and host markets, small, young, over-performing EFs operating in low (...) quality institutions’ home and host markets, and finally large, old, high performing SOEs, operating in low quality institutions’ home and host markets. We contribute to the literature by examining a novel dataset on HRIs by EFs, and by building a configurational explanation of HRIs that bridges the arguments of the institutional theory and strain theory literatures on corporate wrongdoing. (shrink)

This paper empirically investigates the impact of cognitive board diversity in education, expertise, and tenure facets on financial distress likelihood in the emerging economy of China. This study examines how this relationship varies across State-Owned Enterprises and Non-State-Owned Enterprises. Paper argues that the Chinese stock market, as a typical emerging market, is an excellent laboratory for studying the impact of board diversity on the probability of financial distress. Its underdeveloped financial system and inadequate investor protection leave firms unprotected from financial (...) hardship. A sample of 12,366 observations from 1,374 firms from 2010 to 2018 shows that cognitive diversity qualities are positively linked with Z-score, implying that directors with different educational backgrounds, financial skills, and tenures can assist in reducing the probability of financial distress. Cognitive board diversity reduces the likelihood of financial distress in SOEs and NSOEs. However, tenure diversity is insignificant in all cases. Furthermore, the robustness model “two-step system Generalized Methods of Moments ” demonstrated a positive association between educational diversity, financial expertise, and financial distress scores. The results have significant implications for researchers, managers, investors, regulators, and policymakers. (shrink)

The current study investigates whether tournament incentives motivate chief executive officer to be socially responsible. Furthermore, it explores the role of sub-national institutional contingencies [i.e., state-owned enterprises vs. non-SOEs, foreign-owned entities vs. non-FOEs, cross-listed vs. non-cross-listed, developed region] in CEO tournament incentives and the corporate social responsibility performance relationship. Data were collected from all A-shared companies listed in the stock exchanges of China from 2014 to 2019. The study uses the baseline methodology of ordinary least squares and cluster OLS regression. (...) Moreover, firm-fixed effects regression, two-stage least squares regression, and propensity score matching deal with the endogeneity problem and check the robustness of the results. The results provide reliable evidence that tournament incentives motivate CEOs to be more socially responsible. On the other hand, sub-national institutional contingencies positively affect the association between CEO tournament incentives and CSRP. The findings have important implications for companies and regulators who wish to enhance CSP by providing incentives to top managers. (shrink)

Tax haven investment has become an increasingly important topic in business ethics. Given the considerable tax haven investments from emerging market firms, understanding how home-country institutions shape their investments in tax havens is theoretically intriguing and practically crucial. By integrating resource dependence and institutional theories, we hypothesize the existence of a negative relationship between firms’ home-country political status and tax haven investment. State-owned enterprises controlled by the central government dominate the political hierarchy. Compared with other types of enterprises, central SOEs (...) receive the strongest institutional support and are the most prone to institutional oversight, thereby exhibiting the weakest tendency to invest in tax havens. This top group is followed by SOEs controlled by local governments, politically connected private firms, and private firms without political connections. These groups exhibit an increasing tendency to invest in overseas tax havens. The empirical analysis of Chinese listed firms during 2003–2013 supports our hypotheses. This research contributes to the business ethics literature by identifying institutional drivers of overseas tax haven investment by emerging market firms, thereby adding to the ethical debate on international tax avoidance. (shrink)

This study uses panel data to investigate the different roles of the Chinese government in influencing companies’ decision making about corporate environmental reporting (CER) via a two-stage process. The results show that the Chinese government appears to mainly influence the decision whether to disclose or not, but has limited influence on how much firms disclose. The results also show that the traditional model of authoritarian capitalism (under which state-owned enterprises [SOEs] are the major governance arrangement) is transforming into a new (...) model. In the new model of authoritarian capitalism, the Chinese government uses newer, more sophisticated tools to manage both state-owned and non–state-owned companies. In addition, these new governance arrangements appear to be more efficient than the traditional model. The findings of this study have implications for both the Chinese government and for Chinese companies, as well as making important contributions to the literature and knowledge of CER in China. (shrink)

The growing global prominence of Chinese state-owned enterprises brings new dimensions to our understanding of multi-national corporations and human rights issues. This article constructs a three-level framework that enables the mapping of transnational, national, and intra-organizational human rights pressures, and uses this framework to identify and analyze the human rights that Chinese SOEs report concern with. The analysis provided suggests that while China’s most global SOEs are subject to transnational pressures to respect all human rights, such pressures appear outweighed by (...) those encouraging them to concentrate on only some human rights within their national and intra-organizational environment. The article concludes by identifying a number of ways in which our conceptual framework and empirical findings can inform future research. (shrink)

The fall of the former Soviet Union and the opening of the countries of Eastern Europe has prompted examination of why central planning failed, why capitalism with all its faults is succeeding, and what actions and institutions are necessary to move command economies toward successful, sustainable market economic systems. As they privatize State Owned Enterprises (SOE's) expectations are that the companies will function with the success experienced by western companies. Governments hope to derive tax revenue from company profits and expect (...) companies to provide jobs. Effecting the change is, however, far greater than changing the name plate on the door. Transition success will hinge upon institutional and infrastructure changes that need to be wide-spread. The ethical quagmire is that without changes in the infrastructure of the command economy system private enterprise is doomed to fail. Governments will then be deprived of the anticipated revenue streams emanating from businesses. Governments may then not be able to fulfill the economic and social expectations of their citizens. This would be not only counter-productive for businesses and government but also confusing and bewildering to the general populous. This paper explores structural impediments in transition economies and discusses how each blocks and distorts the formation of a true market economy. (shrink)

Sentiment analysis is also known as opinion mining. It has an important role in natural language processing and data mining. It involves extracting and analyzing subjective information from textual data to determine the sentiment. With the advancement of technology, it is increasingly important to understand users' opinions and sentiments regarding a particular product, service or issue. This research aims to optimize the marketing strategy of energy products in SOE subsidiaries through sentiment analysis using the VADER and LSTM methods on social (...) media.The researcher analyzed data from twitter to identify consumer sentiment towards energy products. The results of the analysis show that the combination of VADER and LSTM is effective in identifying the nuances of sentiment, with the accuracy of sentiment classification reaching 85%. Based on the analysis, the researchers developed recommendations for marketing strategies that are more focused and responsive to public perception. This study also highlights the importance of two-way interaction between companies and consumers as part of an effective marketing strategy. The findings of this study are expected to be used as a reference by state-owned companies in the energy sector to improve the effectiveness of their marketing strategies through a sentiment analysis approach on social media. (shrink)

China’s historical mixed-ownership reform (the Reform) has prioritized enhancing the efficiency and financial performance of its large state-owned enterprises (SOEs) through introduction of partial private-sector equity ownership. However, the presence of a significant gap between China’s private enterprises’ corporate social responsibility (CSR) practices and those of its SOEs suggests potential for Reform-related ownership changes to negatively impact economy-wide CSR performance. We therefore examine the Reform’s impact on private acquirer firms’ CSR practices. We use a proprietary data set of firms listed (...) on the Shanghai and Shenzhen Stock Exchanges, covering the 2011–2015 period. Our findings identify that private firms can enhance their economic and political status through acquiring equity in state-controlled or SOEs and, following this, improve their CSR practices. Our findings have policy implications in the context of the world’s largest emerging market and, more generally, for SOE ownership reform in emerging and transition economies. (shrink)

This study investigates whether female Audit Committee Financial Experts (ACFEs) at Chinese listed companies reduce earnings management by examining their influence under different ownership structures and cross-listing scenarios. Our findings reveal that female ACFEs negatively affect earnings management, with their impact varying by ownership type. Specifically, female ACFEs in privately owned enterprises (non-SOEs) are more effective at reducing earnings management than those in state-owned enterprises (SOEs). Furthermore, our analysis indicates that female ACFEs in cross-listed firms are better at mitigating earnings (...) management compared with their counterparts in domestically listed firms. These results have significant implications for regulators, market authorities, investors, and corporate managers, highlighting the crucial role of female ACFEs in improving corporate transparency across diverse ownership frameworks and cross-listing conditions. (shrink)