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Risk Management in Accounting and Business
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Risk Management in Accounting and Business

A special issue of Journal of Risk and Financial Management (ISSN 1911-8074). This special issue belongs to the section "Business and Entrepreneurship".

Deadline for manuscript submissions: closed (31 December 2024) | Viewed by 9684

Special Issue Editor

Prof. Dr. Tankiso Moloi

E-Mail Website
Guest Editor
College of Business and Economics, Department of Accountancy, University of Johannesburg, Johannesburg, South Africa
Interests: financial management; digital finance; corporate governance
Special Issues, Collections and Topics in MDPI journals

Special Issue Information

Dear Colleagues,

This Special Issue is dedicated to the INTERNATIONAL CONFERENCE OF ACCOUNTING AND BUSINESS (iCAB 2024). iCAB 2024 is a conference that aims to connect researchers from different Accounting and Business Management fields to share ideas, especially in the fourth industrial revolution (4IR). iCAB 2024 welcomes all contributions that employ robust and well-accepted research methods in Accounting and Business Management. All manuscripts will undergo double-blind peer review, and if accepted, they will be published in a corresponding conference proceeding. The iCAB will be hosted by the University of Johannesburg (School of Accounting and Johannesburg Business School), and will take place in Sun City, South Africa.

Prof. Dr. Tankiso Moloi
Guest Editor

Manuscript Submission Information

Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All submissions that pass pre-check are peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.

Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Journal of Risk and Financial Management is an international peer-reviewed open access monthly journal published by MDPI.

Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 1400 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.

Keywords

  • risk management
  • accounting
  • business

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Published Papers (4 papers)

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Research

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18 pages, 1181 KiB  
Article
Corporate Governance and Financial Performance: Family Firms vs. Non-Family Firms
by Audney Mashele, Marise Mouton and Lydia Pelcher
J. Risk Financial Manag. 2024, 17(10), 444; https://doi.org/10.3390/jrfm17100444 - 1 Oct 2024
Cited by 1 | Viewed by 3495
Abstract
The essence of a family business captures the distinguishing factors differentiating them from non-family businesses. Among these factors, the constructs of family firms’ managing and governance elements are perceived differently by non-family firms. This is especially important in a developing country such as [...] Read more.
The essence of a family business captures the distinguishing factors differentiating them from non-family businesses. Among these factors, the constructs of family firms’ managing and governance elements are perceived differently by non-family firms. This is especially important in a developing country such as South Africa (SA) with many governance challenges. The objectives of this study were, first, to identify relationships among financial performance, corporate governance, and ownership concentrations of listed family and non-family businesses in SA. Next, a comparison was made between the different ownership structures. Secondary data were collected using purposive sampling from 2015 to 2019. These data were analysed using panel data analysis and descriptive statistics. The results show that family firms place a greater emphasis on ownership concentration, board size, and board gender diversity, which have a significant relationship with financial performance. Only board size was significant to financial performance for non-family firms. The results indicate that family businesses should appoint female family members as directors on their boards, given the significance of gender-diverse boards for financial performance. Non-family businesses should also consider having smaller boards. Theoretically, this study expands on the literature regarding family businesses in SA. However, the findings cannot be generalised due to a single industry being selected. This study should be replicated in different industries to compare the results. Full article
(This article belongs to the Special Issue Risk Management in Accounting and Business)
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16 pages, 1046 KiB  
Article
Digital Orientation and Manufacturing Firms’ Green Innovation Performance: The Mediating Role of Green Competence
by Courage Simon Kofi Dogbe and Nyankomo Marwa
J. Risk Financial Manag. 2024, 17(10), 430; https://doi.org/10.3390/jrfm17100430 - 26 Sep 2024
Cited by 2 | Viewed by 1884
Abstract
This study assessed the mediating role of green competence in the relationship between digital orientation and green innovation performance among Chinese manufacturing firms. This study gathered data from 227 manufacturing firms located in the Jiangsu Province of China. Data were gathered using a [...] Read more.
This study assessed the mediating role of green competence in the relationship between digital orientation and green innovation performance among Chinese manufacturing firms. This study gathered data from 227 manufacturing firms located in the Jiangsu Province of China. Data were gathered using a structured questionnaire and analyzed using a covariance-based structural equation modeling in Amos (v.23). The findings revealed that digital orientation had a direct effect on manufacturing firms’ green innovation performance. This study also reveals that digital orientation had a direct positive effect on green competence. Also, green competence had a direct effect on green innovation performance. Finally, it was identified that green competence partially mediated the relationship between digital orientation and manufacturing firms’ green innovation performance. Full article
(This article belongs to the Special Issue Risk Management in Accounting and Business)
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17 pages, 320 KiB  
Article
Does Board Gender Diversity Influence SDGs Disclosure? Insight from Top 15 JSE-Listed Mining Companies
by Varaidzo Denhere
J. Risk Financial Manag. 2024, 17(10), 429; https://doi.org/10.3390/jrfm17100429 - 25 Sep 2024
Cited by 1 | Viewed by 1441
Abstract
An assessment was made halfway into the sustainable development goals (SDGs) agenda period, and the findings indicated a slower than anticipated pace towards the implementation of the SDGs agenda. One of the possible causes of the slower pace is a lack of strong [...] Read more.
An assessment was made halfway into the sustainable development goals (SDGs) agenda period, and the findings indicated a slower than anticipated pace towards the implementation of the SDGs agenda. One of the possible causes of the slower pace is a lack of strong governance mechanisms such as gender diversity, sustainability committees, and board sustainability experience in institutions. The study sought to investigate the influence of board gender diversity on SDGs disclosure amongst the top 15 JSE-listed mining companies in light of their contribution towards the attainment of this global agenda. Mining in South Africa affects about nine percent of the country’s population. The study was anchored on the agency and the stakeholder theories. This is quantitative research which employed a keyword search to measure SDGs disclosure in the annual integrated reports for the sampled companies from 2019 to 2023. The study hypothesised that there is a significant positive relationship between a female-dominated board and SDGs disclosure in the sampled companies. Descriptive statistics, correlation analysis, as well as regression analysis were employed. The results established a lack of significant evidence of a positive or negative relationship between gender diversity and SDGs disclosure, a significant positive relationship between board size and SDGs disclosure, and no relationship between board independence and SDGs disclosure in the sampled mining companies. It was concluded that board gender diversity in corporate boards in the top 15 JSE-listed mining companies has no impact on the SDGs disclosure. The study recommends including more moderating factors and conducting more empirical studies towards the attainment of conclusive results in this space. Full article
(This article belongs to the Special Issue Risk Management in Accounting and Business)

Review

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15 pages, 1134 KiB  
Review
A Systematic Literature Review on Transparency in Executive Remuneration Disclosures and Their Determinants
by Tando O. Siwendu and Cosmas M. Ambe
J. Risk Financial Manag. 2024, 17(10), 466; https://doi.org/10.3390/jrfm17100466 - 14 Oct 2024
Viewed by 2143
Abstract
There are ongoing debates globally regarding excessive executive compensation, the perceived weak link between pay and performance, and the widening inequality gap. The South African corporate governance code King IV’s Principle 14 addresses the need for fair, responsible, and transparent remuneration. At the [...] Read more.
There are ongoing debates globally regarding excessive executive compensation, the perceived weak link between pay and performance, and the widening inequality gap. The South African corporate governance code King IV’s Principle 14 addresses the need for fair, responsible, and transparent remuneration. At the same time, the newly enacted Companies Amendment Act No. 16 of 2024 in South Africa emphasizes transparency in compensation, shareholder voting, and responding to shareholder feedback. This study conducts a systematic literature review of 30 articles on the transparency of executive remuneration disclosures and their determinants by analyzing Scopus-indexed articles published between 2010 and 2023, selected through specific keyword searches. The findings suggest an increasing focus on research regarding the disclosure of executive compensation, predominantly conducted in the Global North and primarily framed through agency theory. Studies exploring the factors influencing executive remuneration and the relationship between pay and performance are prevalent, with mixed results generally indicating a positive connection. Firm size emerges as a key factor in transparency, and many studies employ binary scoring to evaluate whether executive compensation disclosure is present. This paper provides valuable insights for investors, analysts, and policymakers and adds to the current understanding of executive remuneration transparency. Full article
(This article belongs to the Special Issue Risk Management in Accounting and Business)
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