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This paper explores the relationship between earnings management and firms' value through the moderating effect of the missing elements – corporate social responsibility (CSR) disclosure and state ownership in Russian companies. The main argument of the paper is that CSR disclosure can be used as a mitigating mechanism to weaken the negative relationship between earnings manipulation and market value. Additionally test whether state ownership is an important moderating factor in this relationship are conducted as state has always played an important role in the emerging Russian market.

The hypotheses are tested on panel data for 223 publicly listed Russian firms for the period 2012–2018. A number of robustness tests are used to check the obtained results for consistency. Following previous research GMM method is employed to address endogeneity concerns.

Supported by stakeholder theory, it is observed that firms that disclosed more CSR information experience a weaker negative relationship between earnings management and market value because investors and other stakeholders positively evaluate a positive CSR image. This negative effect of earnings management on market value is even weaker for state-owned companies as market participants appreciate involvement of state-owned companies in CSR activities and place greater expectations on these firms to be responsible without clear understanding whether these actions are “window dressing” for this type of companies or not.

The study results provide new insights into the relation between earnings management, firm's value, CSR disclosure and state ownership in emerging-market firms. The paper highlight the importance of considering country-specific factors, such as state ownership, while analysing the market reaction on CSR disclosure and earnings management since the institutional peculiarities may help to explain differences in the obtained results.

Intellectual capital (IC) plays a crucial role in today’s volatile business landscape, yet its measurement remains complex. To better navigate these challenges, the authors propose the Integrated Intellectual Capital Measurement (IICM) model, an innovative, robust and comprehensive framework designed to capture IC amid business uncertainty. This study focuses on IC measurement models, typically reliant on secondary data, thus distinguishing it from conventional IC studies.

The authors conducted a systematic literature review (SLR) and bibliometric analysis across Web of Science, Scopus and EBSCO Business Source Ultimate in February 2023. This yielded 2,709 IC measurement studies, from which the authors selected 27 quantitative papers published from 1985 to 2023.

The analysis revealed no single, universally accepted approach for measuring IC, with company attributes such as size, industry and location significantly influencing IC measurement methods. A key finding is human capital’s critical yet underrepresented role in firm competitiveness, which the IICM model aims to elevate.

This is the first SLR focused on IC measurement amid business uncertainty, providing insights for better management and navigating turbulence. The authors envisage future research exploring the interplay between IC components, technology, innovation and network-building strategies for business resilience. Additionally, there is a need to understand better the IC’s impact on specific industries (automotive, transportation and hospitality), Social Development Goals and digital transformation performance.

The present study aims to investigate the effect of environmental reporting on the financial performance of banks in India.

The study is based on the secondary data. The sample includes the banks listed in the NSE Nifty Bank Index from 2016–2017 to 2020–2021. The environmental reporting data was obtained through the content analysis technique. The financial data was collected from the CMIE Prowess database. Panel regression analysis was used to analyse the data.

The findings indicate a negative significant influence of environmental reporting on the ROA and ROE of banks. On the other hand, environmental reporting does not significantly influence the EPS of banking institutions.

To the best of the authors’ knowledge, this study is the first to contribute to the scarce literature on the influence of environmental reporting on financial performance, pertinently in the context of a developing nation's banking sector.

Exploration and exploitation have long been documented as prominent approaches to business management and organizational adaptation to external environment. Maintaining balance between these activities is a key to survival and prosperity. However, there is little direct evidence of the effect of such combined usage of both approaches on firm performance in times of crisis, especially within small- and medium-sized enterprises (SMEs). The purpose of this paper is to reveal the role of balanced ambidexterity in shaping firm performance during COVID-19 recession.

Based on a survey of 333 Russian SMEs, the authors test the proposed theoretical framework linking innovative ambidexterity to firm performance level and variability taking into account technological uncertainty.

The results show that innovative ambidexterity tends to increase level and decrease variability of performance outcomes, whereas technological uncertainty acts as a positive contingency for this impact.

The results provide an improved understanding of ambidexterity and organizational literatures by clarifying the contingent nature of the ambidexterity–firm performance relationship during COVID-19 recession.

This paper aims to use the obsolescing bargaining power (OBP) Model (Vernon, 1977, 1998) to analyze the case of United Company Rusal, a Russian politically connected multinational companies (MNCs) that was one of the world’s largest aluminum companies between 2005 and 2014, having acquired and, ultimately, sold the Montenegrin aluminum smelter company Kombinat aluminijuma Podgorica.The authors did so with the aim of answering the following question: How do geopolitics affect the bargaining balance of power between a Russian MNC and a host country?

The authors used the discourse analysis methodology to identify the key players in the bargaining process and illustrate the evolving bargaining process.

The authors demonstrated that, over time, the shift in power from the Russian MNC to the host government had not merely been the result of the increase in committed MNC assets in the host country but, rather, of a geopolitical chess game involving the Russian Government, North Atlantic treaty organization (NATO) and the European Union (EU). By extending the OBP model with geopolitics, the authors found that a political agenda can influence the outcome of a bargaining process.

The authors extended the OBP model to illustrate the complex interaction between an emerging market MNC and an emerging host country government, indirectly influenced by two supranational organizations – the EU and NATO.

Digital technologies (DTs) are key and essential in firms and communities. Countries in low-income areas, such as Bottom of the Pyramid (BOP) contexts, struggle with digital development. To understand how firms in BOP countries access DTs, a qualitative study was conducted to provide insight into how firms in these contexts access DTs and the challenges they face while accessing these technologies.

An in-depth qualitative study was done, which included semi-structured interviews with digital enterprises. In total, 12 chief executive officers (CEOs) and owners of small and medium-sized businesses (SMEs) from Ghana and Nigeria were interviewed. NVivo 12 Pro was used for thematic analysis.

Four main findings were identified as follows: (1) how firms in BOP contexts access DTs, (2) the challenges in accessing DTs, (3) factors considered when selecting a technological provider in BOP contexts and (4) solutions and recommendations to the challenges identified. From the results, cost, low technological infrastructure, high transaction costs, regulatory issues, lack of trust, poor digital skills and lack of support were among the barriers to accessing DTs in BOP contexts.

Governments and stakeholders of firms in BOP contexts need to be intentional with their digitalization development to ensure digital inclusion.

The study developed a synopsis of the factors involved in accessing DTs in BOP contexts and is the first to conceptualize firm digital access in BOP contexts.

The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-05-2023-0213

To elaborate the nature of fact-checking in the domain of political information by examining how fact-checkers assess the validity of claims concerning the Russo-Ukrainian conflict and how they support their assessments by drawing on evidence acquired from diverse sources of information.

Descriptive quantitative and qualitative content analysis of 128 reports written by the fact-checkers of Snopes – an established fact-checking organisation – during the period of 24 February 2022 – 28 June, 2023. For the analysis, nine evaluation grounds were identified, most of them inductively from the empirical material. It was examined how the fact-checkers employed such grounds while assessing the validity of claims and how the assessments were bolstered by evidence acquired from information sources such as newspapers.

Of the 128 reports, the share of assessments indicative of the invalidity of the claims was 54.7%, while the share of positive ratings was 26.7%. The share of mixed assessments was 15.6%. In the fact-checking, two evaluation grounds, that is, the correctness of information and verifiability of an event presented in a claim formed the basis for the assessment. Depending on the topic of the claim, grounds such as temporal and spatial compatibility, as well as comparison by similarity and difference occupied a central role. Most popular sources of information offering evidence for the assessments include statements of government representatives, videos and photographs shared in social media, newspapers and television programmes.

As the study concentrated on fact-checking dealing with political information about a specific issue, the findings cannot be extended to concern the fact-checking practices in other contexts.

The study is among the first to characterise how fact-checkers employ evaluation grounds of diverse kind while assessing the validity of political information.

The purpose of this study is to investigate the role and features of internal online events (IOE) in organizations and measure their impact on employee outcomes (communication satisfaction and loyalty in active and passive forms).

The study conducted a mixed-method process – first, which involved three semistructured interviews in India, Russia and France, and the data were analyzed through a qualitative coding procedure. Subsequently, a survey was conducted among employees regarding their perceptions of IOE. One hundred eighty-four fully completed questionnaires were collected, and the results were analyzed using structural equation modeling.

The analysis of qualitative data revealed common patterns in IOEs in the organizations across India, Russia and France. The quantitative analysis showed the significant impact of IOEs on perceived communication satisfaction. Which in turn primarily stimulates the development of active employee loyalty rather than passive loyalty.

This study acknowledges that the samples were limited to only a few geographical regions of India, Russia and France. Also, the research is subject to sampling limitations due to snowball approach.

Internal communication (IC) managers can use this research findings to develop more effective IOEs to address organizational goals and create synergy-based positive outcomes (such as loyalty) within the employees of the organization.

Research contributes to exploring the role and characteristics of IOEs by applying engagement theory, emphasizing their capacity as a strategic IC channel to enhance employee involvement. Moreover, the study investigated the impact of IOEs on communication satisfaction and employee loyalty by applying affective events theory to communication.

Drawing on the microfoundations theory and rational choice sociology, this study aims to investigate knowledge-sharing microfoundations through knowledge sabotage behaviours in the workplace. As such, it aims to shed light on the adverse impact of knowledge sabotage on a knowledge-sharing climate.

As a quantitative deductive study, it is based on information collected from 329 employees of European companies by self-administered online surveys. Data validity and reliability has been assessed through a confirmatory factor analysis, and data analysis was carried out by using a covariance-based structural equation modelling technique.

The findings from the empirical investigation supported the baseline hypotheses of the multilevel conceptual model, which is the positive relationship between organizational trust and environmental knowledge sharing. Then, recurring to a microfoundational exploration, this study supports the mediating indirect effect of job satisfaction and knowledge sabotage in affecting knowledge sharing as a social outcome.

This study concurs to broaden knowledge-sharing awareness among scholars and practitioners, by focusing on knowledge sabotage as its most pernicious counterproductive behaviour. Furthermore, this research provides valuable guidance for the future development of research based on multilevel investigations.

This study builds on the need to explore the numerous factors that affect knowledge sharing in economic organizations, specifically focusing on knowledge sabotage. Adapting Coleman’s bathtub, the authors advance the first multilevel conceptual model used to unveil the knowledge-sharing microfoundations from the perspective of a counterproductive knowledge behaviour.