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1 – 10 of 54
Open Access
Article
Publication date: 4 October 2021

Katri Kauppi and Davide Luzzini

Increasing amount of empirical research in operations and supply chain management is using institutional theory as its theoretical lens. Yet, a common scale to measure the three…

4663

Abstract

Purpose

Increasing amount of empirical research in operations and supply chain management is using institutional theory as its theoretical lens. Yet, a common scale to measure the three institutional pressures – coercive, mimetic and normative – is lacking. Many studies use proxies or a single, grouped, construct of external pressures which present methodological challenges. This study aims to present the development of multi-item scales to measure institutional pressures (in a purchasing context).

Design/methodology/approach

First, items were generated based on the theoretical construct definitions. These items were then tested through academic sorting and an international survey. The first empirical testing failed to produce reliable and valid scales, and further refinement and analysis revealed that coercive pressure splits into two separate constructs. A second q-sorting was then conducted with purchasing practitioners, followed by another survey in Italy to verify the new measurement scale for four institutional pressures.

Findings

The multimethod and multistage measurement development reveals that empirically the three institutional pressures actually turn into four pressures. The theoretical construct of coercive pressure splits into two distinct constructs: coercive market pressure and coercive regulatory pressure.

Originality/value

The results of the paper, namely, the measurement scales, are an important theoretical and methodological contribution to future empirical research. They present a much-needed measurement for these theoretical constructs increasingly used in management research.

Details

Supply Chain Management: An International Journal, vol. 27 no. 7
Type: Research Article
ISSN: 1359-8546

Keywords

Open Access
Article
Publication date: 13 April 2022

Christian Jansson

As environmental awareness becomes more widespread, the issue of making manufacturing more sustainable has gained increasing attention. The natural-resource-based view (NRBV) sets…

1444

Abstract

Purpose

As environmental awareness becomes more widespread, the issue of making manufacturing more sustainable has gained increasing attention. The natural-resource-based view (NRBV) sets out to explain how firms can reduce their environmental footprint while simultaneously improving their financial performance. Drawing on the NRBV and entrepreneurial orientation (EO) literature, this study examines the relationship between pollution prevention, risk-taking and financial performance.

Design/methodology/approach

Data from 303 Swedish manufacturing firms were collected through a survey.

Findings

The findings reveals a positive relationship between pollution prevention and financial performance, and this relationship is found to be negatively moderated by risk-taking; that is, pollution prevention reduces the requisite for risk-taking in the achievement of financial performance.

Originality/value

This is the first study to explore how risk-taking moderates the relationship between a pollution prevention strategy and financial performance.

Details

Management Decision, vol. 60 no. 13
Type: Research Article
ISSN: 0025-1747

Keywords

Open Access
Article
Publication date: 29 March 2024

Xingwen Wu, Zhenxian Zhang, Wubin Cai, Ningrui Yang, Xuesong Jin, Ping Wang, Zefeng Wen, Maoru Chi, Shuling Liang and Yunhua Huang

This review aims to give a critical view of the wheel/rail high frequency vibration-induced vibration fatigue in railway bogie.

Abstract

Purpose

This review aims to give a critical view of the wheel/rail high frequency vibration-induced vibration fatigue in railway bogie.

Design/methodology/approach

Vibration fatigue of railway bogie arising from the wheel/rail high frequency vibration has become the main concern of railway operators. Previous reviews usually focused on the formation mechanism of wheel/rail high frequency vibration. This paper thus gives a critical review of the vibration fatigue of railway bogie owing to the short-pitch irregularities-induced high frequency vibration, including a brief introduction of short-pitch irregularities, associated high frequency vibration in railway bogie, typical vibration fatigue failure cases of railway bogie and methodologies used for the assessment of vibration fatigue and research gaps.

Findings

The results showed that the resulting excitation frequencies of short-pitch irregularity vary substantially due to different track types and formation mechanisms. The axle box-mounted components are much more vulnerable to vibration fatigue compared with other components. The wheel polygonal wear and rail corrugation-induced high frequency vibration is the main driving force of fatigue failure, and the fatigue crack usually initiates from the defect of the weld seam. Vibration spectrum for attachments of railway bogie defined in the standard underestimates the vibration level arising from the short-pitch irregularities. The current investigations on vibration fatigue mainly focus on the methods to improve the accuracy of fatigue damage assessment, and a systematical design method for vibration fatigue remains a huge gap to improve the survival probability when the rail vehicle is subjected to vibration fatigue.

Originality/value

The research can facilitate the development of a new methodology to improve the fatigue life of railway vehicles when subjected to wheel/rail high frequency vibration.

Details

Railway Sciences, vol. 3 no. 2
Type: Research Article
ISSN: 2755-0907

Keywords

Open Access
Article
Publication date: 4 January 2024

Kejing Chen, Xiaolin Li, Qingqing Wan, Jing Ye and Mo Yang

Based on the textual-analyzed data covering 2148 IPO firms in China’s stock market during the 2007–2018 period, the authors’ purpose is to examine the influence of anti-takeover…

Abstract

Purpose

Based on the textual-analyzed data covering 2148 IPO firms in China’s stock market during the 2007–2018 period, the authors’ purpose is to examine the influence of anti-takeover provision (ATP) adoption on initial public offerings (IPO) underpricing and identify the reducing effect of the former.

Design/methodology/approach

The authors examine the sample consisting of Chinese A-share listed IPO firms between 2007 and 2018 from China Stock Market Accounting Research and Chinese Research Data Services, with ATP data collected from the IPO firm chapters. Specifically, the authors use text analysis to identify whether there are ATPs in the IPO firm chapters, as well as the number of ATPs. H1: IPO underpricing is less severe for firms adopting ATPs. H2: The effect of ATP adoption on IPO underpricing is more salient for firms in worse information environments.

Findings

The authors examine the influence of ATP adoption on IPO underpricing and identify the reducing effect of the former. This effect can be explained by the fact that adopting ATPs in IPO firm chapters can reduce information asymmetry to a large extent by helping external investors obtain more private information, which alleviates IPO underpricing. The authors also find that the reducing effect is more significant in the worsened information environment. Furthermore, the authors explore the influence of adopting ATPs on other IPO characteristics and find positive effects on IPO over-subscription, funds raised and trading activity and negative effects on listing fees.

Originality/value

This study mainly contributes to the literature from the following two aspects. First, the study enriches the literature about the influencing factors of IPO underpricing. Second, the study also enriches the literature about the economic consequences of ATP adoption. This study also has important policy implications. With the coming of the era of decentralized ownership in China’s capital market, ATP adoption has become more important and attracted more attention. Also, investors focus more on pricing efficiency. The findings in this paper provide a more comprehensive understanding of the relationship between ATP adoption and IPO underpricing.

Details

China Accounting and Finance Review, vol. 26 no. 1
Type: Research Article
ISSN: 1029-807X

Keywords

Open Access
Article
Publication date: 30 October 2023

Arjun Pratap Upadhyay and Pankaj Kumar Baag

This paper reviews the literature on zombie firms to provide a holistic view by delineating their formation, impact, widespread nature, prevention and policy implications.

1080

Abstract

Purpose

This paper reviews the literature on zombie firms to provide a holistic view by delineating their formation, impact, widespread nature, prevention and policy implications.

Design/methodology/approach

This paper uses a systematic literature review methodology, in which 76 papers published in journals ranked on the Australian Business Deans Council (ABDC) 2022 list were reviewed. The study period was from 2000 to 2022.

Findings

Among the main findings, the widespread problems of zombie firms were evident. The authors found that consistent support, either in the form of government grants or a weak financial framework, was responsible for their formation. The suboptimal performance of factors of production, depressed job creation, low innovation and overall negative impact on economic activity are the consequences of zombification. This can be controlled by ensuring better bankruptcy codes, focused on government assistance, technology use and better due diligence by banks.

Practical implications

This review serves as a reference point for future researchers as a cohesive and holistic study presenting a full picture of the problem, so that the proposed solutions are robust and tenable.

Originality/value

This review is among the initial attempts to comprehensively study published work on zombie firms in terms of analyzing their region-specific nature, with an emphasis on definition, causes, impact and prevention.

Details

China Accounting and Finance Review, vol. 26 no. 1
Type: Research Article
ISSN: 1029-807X

Keywords

Open Access
Article
Publication date: 24 October 2022

Yumei Luo and Jian Mou

This paper aims that mobile health (mHealth) applications have emerged as a key tool to support public health. However, there are only a few studies examining the influences of…

1398

Abstract

Purpose

This paper aims that mobile health (mHealth) applications have emerged as a key tool to support public health. However, there are only a few studies examining the influences of health-related ascribes on continuance intention to use mHealth apps and how these influences are contingent on gender in the mHealth app using context.

Design/methodology/approach

This study takes the protection motivation theory as a theoretical framework to examine the ordered relationship between threat and coping appraisals and their impacts on continuance intention to use mHealth apps. In addition, this study further extends the literature on gender differences into the mHealth app's context to investigate the moderating role of gender. The suggested hypotheses are confirmed by a structural equation modeling approach and multigroup investigation employing survey data of 345 users of Spring Rain Doctor in China, a typical mHealth app.

Findings

The findings suggest that the impact of perceived disease threat on user's continuance intention is mediated entirely by coping appraisals. Furthermore, the three coping appraisals' impacts are contingent upon gender. Specifically, response efficacy is more crucial for male users in forecasting continuance intention, whereas self-efficacy and response cost have a more salient influence on continuance intention for female users.

Originality/value

This study examines the ordered influences of threat and coping appraisal, moderated by gender, on continuance intention on use mHealth apps. These findings could contribute to relevant theoretical and practical implications.

Details

Journal of Electronic Business & Digital Economics, vol. 1 no. 1/2
Type: Research Article
ISSN: 2754-4214

Keywords

Open Access
Article
Publication date: 15 March 2022

Mehrshad Mehrpouya, Daniel Tuma, Tom Vaneker, Mohamadreza Afrasiabi, Markus Bambach and Ian Gibson

This study aims to provide a comprehensive overview of the current state of the art in powder bed fusion (PBF) techniques for additive manufacturing of multiple materials. It…

6782

Abstract

Purpose

This study aims to provide a comprehensive overview of the current state of the art in powder bed fusion (PBF) techniques for additive manufacturing of multiple materials. It reviews the emerging technologies in PBF multimaterial printing and summarizes the latest simulation approaches for modeling them. The topic of “multimaterial PBF techniques” is still very new, undeveloped, and of interest to academia and industry on many levels.

Design/methodology/approach

This is a review paper. The study approach was to carefully search for and investigate notable works and peer-reviewed publications concerning multimaterial three-dimensional printing using PBF techniques. The current methodologies, as well as their advantages and disadvantages, are cross-compared through a systematic review.

Findings

The results show that the development of multimaterial PBF techniques is still in its infancy as many fundamental “research” questions have yet to be addressed before production. Experimentation has many limitations and is costly; therefore, modeling and simulation can be very helpful and is, of course, possible; however, it is heavily dependent on the material data and computational power, so it needs further development in future studies.

Originality/value

This work investigates the multimaterial PBF techniques and discusses the novel printing methods with practical examples. Our literature survey revealed that the number of accounts on the predictive modeling of stresses and optimizing laser scan strategies in multimaterial PBF is low with a (very) limited range of applications. To facilitate future developments in this direction, the key information of the simulation efforts and the state-of-the-art computational models of multimaterial PBF are provided.

Details

Rapid Prototyping Journal, vol. 28 no. 11
Type: Research Article
ISSN: 1355-2546

Keywords

Open Access
Article
Publication date: 29 March 2022

Yuanhui Li, Yezen Kannan, Stephen Rau and Shuning Yang

The aim of this paper is to provide additional insights on the association between real earnings management (REM) and crash risk, particularly from the perspective of an emerging…

3036

Abstract

Purpose

The aim of this paper is to provide additional insights on the association between real earnings management (REM) and crash risk, particularly from the perspective of an emerging market economy. It also examines the moderation role that internal and external corporate governance may play in this area.

Design/methodology/approach

Relying on archival data from the RESSET and CSMAR databases over a timeframe from 2010 to 2018 of China listed company, the authors test the hypotheses by regressing common measures of crash risk on the treatment variable (REM) and crash risk control variables identified in the prior crash risk literature. The authors also introduce monitoring proxies (internal controls as an internal governance and institutional ownership as an external governance) and assess how effective internal and external governance moderate the relation between REM and stock price crash risk.

Findings

The results suggest firms with higher REM have a significantly greater stock price crash risk, and that this association is mitigated by external monitoring. That is, greater institutional ownership, particularly pressure insensitive owners, mitigates the impact of REM on stock price crash risk. However, internal control does not mitigate the association between REM and stock price crash risk.

Originality/value

Following the passage of the Sarbanes–Oxley (SOX) Act, prior research has documented an increase in the use of REM and a positive association between REM and cash risk. The authors demonstrate that they persist in one of the largest emerging markets where institutional regulations, market conditions and corporate behaviors are different from those in developed markets. Also, the assessment of the moderation effect of internal and external governance mechanisms could have meaningful implications for investors and regulators in Chinese and other emerging markets.

Details

China Accounting and Finance Review, vol. 24 no. 2
Type: Research Article
ISSN: 1029-807X

Keywords

Open Access
Article
Publication date: 17 November 2022

Niamh M. Brennan

Unlike quantitative studies, interview data generally cannot be validated; yet, they are typically the only evidence of the research. This study develops protocols for using…

4616

Abstract

Purpose

Unlike quantitative studies, interview data generally cannot be validated; yet, they are typically the only evidence of the research. This study develops protocols for using verbatim interview quotations in research and for assessing the quality of interview quotations.

Design/methodology/approach

This research reviews 20 empirical papers using in-depth interviews containing 600 interview quotations to examine authors' approaches to verbatim interviewee quotations. The research analyses the sample papers for interview transcript handling, selection of quotations, the number and length of interview quotations, how they are placed and presented, the proportion of interviewee voices reproduced in quotations and the disclosure of protocols for translating and editing quotations. This paper includes illustrative interview quotations as exemplars of best practice.

Findings

Given the modest discussion of the principles influencing the reproduction of quotations in research, this study develops a framework for evaluating prior research. Researchers use a wide variety of practices to reproduce interview quotations in accounting research. The issues derived from this review, and their application to interview-based papers, frame an argument for a general set of quality criteria and protocols rather than rigid rules for assessing qualitative work. These criteria can serve as anchor points for qualitative evaluation.

Originality/value

There is little guidance on the use of interview quotations in qualitative research which this study bridges.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 28 March 2023

Trung Thanh Le, Thanh Hieu Nguyen, Son Tung Ha, Quang Khai Nguyen, Nhat Minh Tran and Cong Doanh Duong

This article aims to draw a conceptual model that integrates the view from the entrepreneurial event model with entrepreneurial education and prior self-employment experience. The…

2559

Abstract

Purpose

This article aims to draw a conceptual model that integrates the view from the entrepreneurial event model with entrepreneurial education and prior self-employment experience. The model tests the role of entrepreneurial education on the formation of intentions to become an entrepreneur and examines whether prior self-employed experiences moderate the route from entrepreneurial education, entrepreneurial perceived feasibility (PF) and perceived desirability (PD) into the entrepreneurial intention (EI).

Design/methodology/approach

The authors operated on a sample of 389 master's students by applying Cronbach's alpha, exploratory factor analysis, confirmatory factor analysis and structural equation modelling to illustrate the links between constructs.

Findings

The study found that entrepreneurial education is positively correlated with PF, PD, and intention to enter entrepreneurial activities. PD is determined as a partial mediator in the entrepreneurial education–intention link and full mediator in PF and EI. Moreover, the study revealed that prior self-employed experiences serve as a positive moderator in the path from entrepreneurial education and PD to EI.

Practical implications

The study offers several recommendations based on research findings so as to nurture and promote entrepreneurial activities among master's students.

Originality/value

The current research provides novel insights about the relationship between entrepreneurial education and intentions to become an entrepreneur over and about the central antecedents in the entrepreneurial event model and moderation effects of prior self-employed experiences.

Details

Central European Management Journal, vol. 31 no. 1
Type: Research Article
ISSN: 2658-2430

Keywords

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