STORRE Collection: Electronic copies of Accounting and Finance journal articles.Electronic copies of Accounting and Finance journal articles.http://hdl.handle.net/1893/2312024-03-18T17:17:50Z2024-03-18T17:17:50ZStudent dissatisfaction in Higher Education: a ‘fuzzy’ index approachCook, SteveWatson, DuncanWebb, AshaWebb, Roberthttp://hdl.handle.net/1893/358322024-03-07T01:07:35Z2023-09-19T00:00:00ZTitle: Student dissatisfaction in Higher Education: a ‘fuzzy’ index approach
Author(s): Cook, Steve; Watson, Duncan; Webb, Asha; Webb, Robert
Abstract: The revamp of the National Student Survey (NSS) has led to the elimination of the final ‘overall satisfaction’ question for Higher Education Institutions in England. This paper develops an index approach that can effectively summarise student satisfaction, utilising a ‘fuzzy poverty’ methodology that assigns weights to dissatisfaction outcomes based on their correlation levels. We show how our dissatisfaction index enables a comprehensive sector-level analysis by combining NSS data with sector-wide data and further show the usefulness by presenting a case study. Our approach can be universally and unbiasedly applied to student surveys globally, while alleviating problems related to the removal of the overall satisfaction question in the UK.2023-09-19T00:00:00ZPerformance evaluation in teaching: Dissecting student evaluations in higher educationCook, SteveWatson, DuncanWebb, Roberthttp://hdl.handle.net/1893/358182024-03-07T01:02:33Z2024-06-01T00:00:00ZTitle: Performance evaluation in teaching: Dissecting student evaluations in higher education
Author(s): Cook, Steve; Watson, Duncan; Webb, Robert
Abstract: Numerous studies have highlighted the significant role of Student Evaluations of Teaching (SETs) as a key metric for assessing teaching quality in Higher Education (HE). Building upon these insights, our study introduces an innovative four-tiered model, derived from diverse research, to examine the reliability of SETs. This model addresses biases associated with SETs, delving into both statistical anomalies and cognitive biases, with particular emphasis on often-overlooked hidden context and timing factors. We reveal that these biases can distort SET scores, leading to potentially inaccurate representations of both individual and comparative academic performances. The implications of our research are significant for those influencing HE policy-making and performance evaluation. We echo previous calls for a more expansive approach to teaching effectiveness, essential for genuine insight into teaching quality. By adopting this perspective, HE can design better-informed strategies, ensuring policies and practices reflect the diverse nature of teaching excellence.2024-06-01T00:00:00ZCorporate Accountability for Human Rights: Evidence from Conflict Mineral RatingsAl-Shaer, HabibaAlbitar, KhaldoonHussainey, Khaledhttp://hdl.handle.net/1893/358162024-03-07T01:01:42ZTitle: Corporate Accountability for Human Rights: Evidence from Conflict Mineral Ratings
Author(s): Al-Shaer, Habiba; Albitar, Khaldoon; Hussainey, Khaled
Abstract: This article examines the impact of sustainability-oriented governance factors on companies reporting on due diligence requirements of conflict minerals (DDRCM). We use the rating scores that are assigned by the Responsible Sourcing Network (RSN) on a sample of multinational companies between 2015 and 2019. We consider whether the existence and type of an independent external audit, the existence of sustainability reports to communicate a firm’s message, the inclusion of sustainability-related targets in executive compensation contracts, and the existence of board-level sustainability committees are associated with DDRCM reporting. We find that the combined effect of sustainability-oriented governance factors is associated with higher DDRCM reporting suggesting that sustainability governance plays an effective role in shaping the corporate response to conflict mineral risks. We also find that effective boards moderate the association between sustainability governance and DDRCM reporting suggesting that effective boards can substitute for the resources that are required for sustainability governance.Do shareholders punish or reward excessive CSR engagement? The moderating effect of cash flow and firm growthAl-Shaer, HabibaUyar, AliKuzey, CemilKaraman, Abdullahhttp://hdl.handle.net/1893/358102024-02-28T01:14:34Z2023-07-01T00:00:00ZTitle: Do shareholders punish or reward excessive CSR engagement? The moderating effect of cash flow and firm growth
Author(s): Al-Shaer, Habiba; Uyar, Ali; Kuzey, Cemil; Karaman, Abdullah
Abstract: Although extensive past research has studied the connection between corporate social responsibility (CSR) and firm value, it has rarely discriminated between optimal and excessive CSR. Thus, we addressed this issue by examining whether shareholders punish or reward excessive CSR engagement through the moderating effect of cash flow and firm growth. We applied country–industry–year fixed-effects (FE) regression to a cross-country sample of 43,803 firm-year observations between 2002 and 2019. The findings show that while both optimal and excessive CSR increase firm value, optimal CSR has greater value relevance than excessive CSR for shareholders. However, although cash flow positively moderates the relationship between optimal and excessive CSR and firm value, firm growth negatively moderates this relationship. The findings are robust regarding alternative CSR proxies, industry-adjusted firm value measures, public governance indicators, and endogeneity concerns.2023-07-01T00:00:00Z