Bankers’ perspectives on Integrated Reporting for value creation: evidence from Nigeria

This study aims to investigate the influence of servant leadership on job satisfaction with individual character as a moderating variable. It used a quantitative approach with multiple linear regression analysis. The population of this study were employees of the Central Sulawesi province industry and trade office. It involved 72 samples selected using a purposive sampling technique. The results showed that servant leadership significantly influence job satisfaction with a value of 82.5%. The most significant factor affecting job satisfaction is wisdom (correlation coefficient = 0.863) in which the higher the wisdom, the higher the job satisfaction. The next factor is persuasive mapping in which the higher the persuasive mapping, the higher the job satisfaction (correlation coefficient = 0.697). Then, it was followed by altruistic calling with the correlation coefficient value of 0.524 in which the higher the altruistic calling, the higher the job satisfaction. The last is emotional healing with a correlation coefficient value of 0.291 in which the higher the emotional healing, the higher the job satisfaction. On the other hand, organizational stewardship is the only factor does not influence the job satisfaction (correlation coefficient = 0.009).

This study focused on corporate governance and performance of selected Nigerian multinational firms from 2012 to 2016. Specifically, the study focused on the effect of board size, activism and committee activism on return on asset and firm growth rate. Secondary data collected from four multinational firms were analyzed via static panel estimation techniques. While board size and board activism exerted significant negative impact on return on asset, committee activism exerted insignificant impact. The results of the study further showed that board size and board activism exert insignificant negative impact on firm’s growth rate, while committee activism insignificantly spurs firm’s growth rate. Decisively, discoveries from this study reflect that corporate governance has significant negative impact on return on asset, but has insignificant influence on the growth rate of Nigerian multinational firms. Based on these findings, the authors recommended that corporate governance dynamics in firms world over should be reconsidered, such that it gives credence to more than just numbers of persons or meetings held, but the main reasons and deliberations in such meetings. It was also recommended that excessive increase in magnitude or frequency of meetings held by board of directors cum committee should be avoided.

This paper intends to analyze the impact of store layout, ambient factors, and employees on impulsive decision-making among female customers visiting the apparel outlets. The responses were collected through a single-stage mall intercept survey method using a structured questionnaire from 385 respondents in leading apparel stores in selected Tier I and Tier II cities in the state of Karnataka, India. The responses were analyzed using multiple regression analysis. Constructs such as store layout, ambience and employees were found to be significantly positively correlated with impulse buying behavior. The variables largely explain the variation in impulse buying under store ambiance. Except ‘attention to the window display’ and ‘friendly staff’ all other twelve variables considered in the study were found to have significant impact on the impulse buying behavior. Though store ambiance, well-structured layout, and pleasant shopping experience are essential determinants of customer satisfaction, the study results imply that the number of store staff and sales skills are critical aspects of impulse buying in the apparel business and true assets to the retail organization. Additionally, poor customer interaction, staff shortage, and high employee attrition could discourage the store’s revenue generation.