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1 – 10 of 18Vera Adamchik and Piotr Sedlak
The study examines whether affective organizational commitment and its drivers differ between Polish female and male employees.
Abstract
Purpose
The study examines whether affective organizational commitment and its drivers differ between Polish female and male employees.
Design/methodology/approach
Our proprietary data are from ongoing surveys conducted by a major Polish HR consulting firm. The nationwide survey of nearly 3,000 Polish workers in 2020 constitutes the data set in this analysis. Regression analysis is applied to analyze the relationship between organizational commitment, gender and other variables.
Findings
The study provides support for the job model, that is, women and men have similar levels of commitment once all other factors are controlled. Although the results show that, ceteris paribus, the organizational commitment of women is statistically significantly higher than that of men, the effect size is trivial in practical terms. The study also discloses the fact that the determinants of organizational commitment of men and women are similar, thus refuting a commonly held notion about gendered job attribute preferences. Support for gender as a moderator between organizational commitment and its antecedents is not found. COVID-19-related work adjustments do not seem to have affected the commitment of Polish male and female workers to their employers.
Originality/value
The study adds to the scarce empirical literature on organizational commitment in Poland. To date, only a small number of such studies exist for Poland, and all of them use small homogeneous samples and limited questionnaires. The results are of value to researchers as well as HR managers seeking to improve long-term commitment to organizations.
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Silu Cheng and Wenyao Hu
This study explores how auditors' emotions, specifically negative moods triggered by flight delays, impact auditing quality.
Abstract
Purpose
This study explores how auditors' emotions, specifically negative moods triggered by flight delays, impact auditing quality.
Design/methodology/approach
Utilizing flight delays during audit assignments as a mood indicator, weather conditions at departure airports serve as an instrumental variable to provide a robustness check between flight delays and audit outcomes, employing a two-stage least squares model.
Findings
The findings suggest that such negative moods improve auditing effort and quality, as evidenced by reduced future accounting restatements and increased audit fees. The positive effect of flight delays on auditing quality is consistent across different tests and measures.
Originality/value
This study highlights the significance of auditors' emotional states on their professional performance, indicating a unique angle on auditing quality research by focusing on the emotional well-being of auditors as influenced by external factors such as flight delays.
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The forest products processing industry is a key component of the forestry economy, and the level of companies’ operating efficiency directly affects its profitability and market…
Abstract
Purpose
The forest products processing industry is a key component of the forestry economy, and the level of companies’ operating efficiency directly affects its profitability and market competitiveness.
Design/methodology/approach
In order to deeply study the operation status of forest product processing industry, this paper takes the panel data of 70 listed forest product processing companies from 2015 to 2022 as the basis, and adopts BBC, CCR and DEA-Malmquist models to measure the operating efficiency of these companies. Meanwhile, the Tobit model is applied to deeply explore the impact of innovation input on operating efficiency.
Findings
The results of the paper show that: (1) the overall operating efficiency of listed forest product processing companies performs well, and the improvement of technology level promotes the growth of total factor productivity; (2) innovation input plays a significant positive role in listed forest product processing companies, which positively affects the operating efficiency.
Practical implications
A scientific and reasonable evaluation of the operating efficiency of listed forest product companies is of great practical significance to the development of the forestry industry The study of forest product processing industry is of key significance to the social economy.
Originality/value
This paper explores the improvement of production and operation efficiency of forest products processing enterprises for the purpose of in-depth analysis of the current situation of China's forest products processing enterprises, which is conducive to improving the innovation and operation efficiency of China's forest products processing enterprises, and realizing the high-quality development of China's forest products processing industry.
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Domenico Rocco Cambrea, Fabio Quarato, Giorgia Maria D'Allura and Francesco Paolone
The purpose of the paper is to examine the effect of chief executive officer (CEO) succession on environmental, social and governance (ESG) performance and whether the…
Abstract
Purpose
The purpose of the paper is to examine the effect of chief executive officer (CEO) succession on environmental, social and governance (ESG) performance and whether the characteristics of the incoming CEO, in terms of both gender and career horizon, are able to affect the relationship between CEO succession and ESG score.
Design/methodology/approach
The paper investigates a sample of European-listed companies between 2010 and 2021. Difference-in-difference and fixed-effects regressions are employed as the base empirical methodology. In addition, the robustness of the empirical findings is assessed by employing alternative methodologies and a different ESG proxy.
Findings
The empirical findings show the existence of a positive link between CEO succession and ESG performance and that this relationship is affected by two characteristics of the incoming CEO. Specifically, the empirical evidence indicates that the positive effect is magnified by the gender and the career horizon of the incoming CEO.
Originality/value
Considering the lack of research, this paper is the first one that opens a debate about the effects of CEO succession on corporate ESG performance in several European countries. By employing a unique sample of European listed firms, which has never been examined in other empirical research, this study highlights the importance of the demographic features of the incoming CEOs that should be taken into consideration during their selection process.
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Despite the importance of tourism ethnocentrism in emerging tourism destinations, there is limited, but growing, research interest in this area. This study aims to respond to…
Abstract
Purpose
Despite the importance of tourism ethnocentrism in emerging tourism destinations, there is limited, but growing, research interest in this area. This study aims to respond to current calls for investigating mechanisms that can promote tourism ethnocentrism in both emerging and developed tourism destinations.
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Dongni Wang and Carmen Fillat-Castejón
The purpose of this paper is to analyse the institutional threshold effects of foreign aid on foreign direct investment (FDI).
Abstract
Purpose
The purpose of this paper is to analyse the institutional threshold effects of foreign aid on foreign direct investment (FDI).
Design/methodology/approach
This paper develops a theoretical model from an extended Solow model that introduces the conductive effect of institutions in an aid recipient country towards the capacity of attracting FDI. This study evidences threshold effects with the most recent panel threshold models that consider endogeneity issues. The data on economic institutions and foreign aid are decomposed into disaggregated level to reveal the detailed threshold pattern. Several sample subsets are used for a heterogeneity analysis.
Findings
Conducting empirical research on a sample of 62 countries during the period 2003–2016, this study finds robust evidence of the existence of an institutional threshold in the aid–FDI nexus which a country must attain to reap the full attraction of FDI by foreign aid providing financial resources. Furthermore, foreign aid tends to promote FDI in institutions characterized by a right-sized government, a strengthened legal system and an appropriate regulatory environment. On the other hand, aid may crowd out FDI. The results are robust to regional combinations and a subset of low and lower-middle-income countries. In addition, this study finds that aid targeted at social infrastructure and services has a positive effect regardless of institutional threshold.
Originality/value
This paper contributes to the literature by introducing a non-linear and discontinuous effect of aid on FDI, i.e. a threshold effect, highlighting the relevance of legal systems and regulations and the possibility of a crowding-out effect on FDI for specific institutional regimes. The thresholds provide a guide for donor countries to ensure aid effectiveness at the risk of being counterproductive and for recipient countries to better assess the institutional dimensions that need to be improved.
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Imoh Antai and Roland Hellberg
Management and risk techniques within industries have been studied from various disciplines in nondefense-affiliated industries. Given the assumption that these techniques…
Abstract
Purpose
Management and risk techniques within industries have been studied from various disciplines in nondefense-affiliated industries. Given the assumption that these techniques, strategies and mitigations used in one industry apply to other similar industries, this paper examines the defense industry for risk assessment. We characterize interactions for onward application to risk identification in the defense industry.
Design/methodology/approach
This research employs a systems theory approach to the characterization of industry interactions, using three dimensions including environment, boundaries and relationships. It develops a framework for identifying relationship types within system-of-systems (SoS) environments by analyzing the features of interactions that occur in such environments.
Findings
The study’s findings show that different systems environments within the defense industry SoS exhibit different interaction characteristics and hence display different relationship patterns, which can indicate potential vulnerabilities.
Research limitations/implications
By employing interaction as a means for evaluating potential risks, this research emphasizes the role played by relationship factors in reducing perceived risks and simultaneously increasing trust.
Originality/value
This paper intends to develop an initial snapshot of the relationship status of the Swedish defense industry in light of the global consolidation in this industry, which is a relevant contextual contribution.
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Monica Mensah Danquah, Omwoyo Bosire Onyancha and Bright Kwaku Avuglah
The ranking of universities and other research-intensive institutions in global ranking systems is based on numerous indicators, including number of articles with external…
Abstract
Purpose
The ranking of universities and other research-intensive institutions in global ranking systems is based on numerous indicators, including number of articles with external collaboration, number of articles with international collaboration, number of articles with industry collaboration as well as co-patents with industry. The purpose of this paper is to examine university–industry research collaboration in Ghana, with the aim of exploring the relationship between the research output collaborations in the top four universities in Ghana and industry across different geographical scales.
Design/methodology/approach
This study’s data was obtained from the SciVal database, which drawn its data from the Scopus bibliographic and citation database. The bibliographic and citation data were extracted using a search of the publications affiliated to the University of Ghana, for the period 2011–2020.
Findings
Key findings demonstrate a constant rise in the number of research publications by the selected universities over time. Research collaboration intensity in the selected universities in terms of co-authored publications was higher as compared to single-authored publications. University–industry research co-authorships were, however, lower when compared to university–university research co-authorships. The university–industry research co-authorships occurred mostly with Europe, Asia-Pacific and North American-based institutions as opposed to African-based institutions. In Ghana, four industry-based institutions were engaged in intensive research with the selected universities.
Originality/value
This study demonstrates that, for each selected university, it is possible to measure the performance of individual universities in both intra-regional and international collaboration. Such results may be useful in informing policy as well as merit-based public funding of universities in Ghana.
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Alexandra-Gabriela Marina and Adriana Tiron-Tudor
The aim of the study is to highlight the perspectives of accounting professionals in Romania on adopting a single set of financial reporting standards for small and medium-sized…
Abstract
Purpose
The aim of the study is to highlight the perspectives of accounting professionals in Romania on adopting a single set of financial reporting standards for small and medium-sized entities (SMEs).
Design/methodology/approach
The study included a combination of qualitative and quantitative methodologies. A qualitative approach was employed to examine the perspectives of accounting professionals on their inclination toward international standards for SMEs or national regulations. The quantitative approach involved doing content analysis on interviews to provide empirical support for the implementation of these standards in a national context.
Findings
Romanian accounting professionals want an improvement in financial reporting, but not necessarily through the use of an international standard. And although the level of convergence between the International Financial Reporting Standard (IFRS) for SMEs and national regulations is medium, it is not desirable to apply an international financial reporting standard for SMEs.
Originality/value
This study stands out as one of the few papers that delve into the perspectives of accounting professionals about adopting IFRS for SMEs in a specific country, offering a unique and engaging perspective.
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Abdullah Murrar, Bara Asfour and Veronica Paz
In the digital era, the banking sector has transformed into a powerful intermediary, effectively connecting surplus and deficit units. This dynamic landscape empowers savers to…
Abstract
Purpose
In the digital era, the banking sector has transformed into a powerful intermediary, effectively connecting surplus and deficit units. This dynamic landscape empowers savers to secure their finances and generate returns, while simultaneously enabling businesses and individuals to access capital for investment and promoting economic growth. This study explores the relationships among banking development dimensions – represented by primary assets and liabilities, bank capital (core capital and required reserves) and economic growth as measured by components of gross domestic product (GDP).
Design/methodology/approach
The study consolidated monthly balance sheets from digital banks over a 20-year period, resulting in an aggregate monthly balance sheet that reflects the financial position of all digital banks in the Palestinian economy. The research employs both maximum likelihood and Bayesian structural equation modeling to measure the causal pathways of the consolidated balance sheet with the individual components of GDP.
Findings
The results revealed that bank main assets (investments and loans) and liabilities (deposits) collectively explain for 97% of bank capital. Investments and loans demonstrate significant negative correlations with bank capital, while deposits exhibit a positive impact. This leads to a fundamental conclusion that a substantial proportion of retained earnings within the banking sector is reinvested, fueling expansion and growth. Additionally, the results showed a significant relationship between bank capital and various GDP components, including private consumption, gross investment and net exports (p = 0.000). However, while the relationship between bank capital and government spending was insignificant in the maximum likelihood estimation, Bayesian estimation revealed a slight yet positive impact of bank capital on government spending.
Originality/value
This research stands out due to its unique exploration of the intricate relationship between bank sector development dimensions, primary assets and liabilities and their impact on bank capital in the digital era. It offers fresh insights by dividing this connection into specific dimensions and constructs, utilizing a comprehensive two-decade dataset covering the digital banks records.
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