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Article
Publication date: 20 February 2024

Christoph Kiefer and Gergely Szolnoki

The significance of fungus-resistant grape varieties (FRGVs) has markedly increased across the entire value chain in recent years, becoming increasingly pertinent for the wine…

Abstract

Purpose

The significance of fungus-resistant grape varieties (FRGVs) has markedly increased across the entire value chain in recent years, becoming increasingly pertinent for the wine industry. The study contributes to the theoretical understanding of consumer behaviour in the wine industry through the identification of different clusters and the analysis of their accessibility to the FRGV on the basis of various criteria.

Design/methodology/approach

A quantitative survey was conducted involving 644 participants that was screened based on socio-demographic factors to ensure representation of the German population. The collected data were analysed using factor and cluster analyses, alongside various multivariate tests, to statistically elucidate similarities and differences between clusters.

Findings

In total, six clusters were examined, each displaying varying responses to and pre-existing knowledge of resistant grape varieties. In general, as one becomes more involved in the world of wine and develops a sustainable and progressive outlook towards innovations in the wine industry, a positive inclination towards resistant grape varieties can be observed.

Practical implications

Practical implications for each cluster were subsequently derived, potentially facilitating the market entry or penetration of wines produced from FRGV. Experts and Quality-averse consumer desire wines from FRGV to have a unique terroir experience, while young casual drinkers interpret them as part of pop culture. LOHAS can be addressed with sustainability-oriented approaches. Price-sensitive consumer expect good qualities in the entry price segment, and Traditionalists can be reached by preserving traditions in a changing environmental context.

Originality/value

This paper fulfils the identified need to investigate consumer preferences for resistant grape varieties.

Details

British Food Journal, vol. 126 no. 6
Type: Research Article
ISSN: 0007-070X

Keywords

Open Access
Article
Publication date: 15 June 2023

Tatiana Garanina

This paper explores the relationship between earnings management and firms' value through the moderating effect of the missing elements – corporate social responsibility (CSR…

2150

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Journal of Accounting in Emerging Economies, vol. 14 no. 3
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 1 September 2022

Pham Thi Bich Ngoc, Huynh Quoc Vu and Pham Dinh Long

This paper aims to examine spillover effects of heterogenous foreign direct investment (FDI) enterprises (domestic vs. export-oriented) through horizontal and vertical linkages…

Abstract

Purpose

This paper aims to examine spillover effects of heterogenous foreign direct investment (FDI) enterprises (domestic vs. export-oriented) through horizontal and vertical linkages and absorptive capacity effect on domestic firms' total factor productivity (TFP). It clarifies the spillover effect on domestic firms in accordance with industrial zones, business size, technology sector and geographical agglomeration, respectively.

Design/methodology/approach

The dataset used is based on Vietnamese manufacturing firms during 2011–2014, input–output (I–O) Table 2012. This paper is conducted in two steps: (1) TFP is estimated by using a semi-parametric approach developed by Levinsohn and Petrin (2003); (2) Regression with panel data for domestic firms, applying the fixed effect method.

Findings

In terms of domestic-oriented FDI (DFDI) enterprise group: TFP spillover through horizontal linkages is found negative for domestic firms but positive for those participating in export. Additionally, backward linkages have a negative impact on TFP for most domestic enterprises, except for those operating in the high-tech sector. In terms of export-oriented FDI (EFDI) enterprise group, horizontal linkages have a negative impact on domestic firms' TFP including domestic ones participating in export whereas backward linkage is an important channel with positive effects. Absorptive capacity enables firms to improve productivity through linkages with EFDI and DFDI enterprises. Exporters located in industrial zones or regions with numerous exporters can receive better impacts through backward linkages EFDI.

Originality/value

Comprehensively, this is the first paper to detect FDI heterogeneity in their behavior when entering a developing country like Vietnam. The added value in this study comes from the export ability of local firms which is in line with Melitz (2003) theory that they can excel in absorping the TFP spillover from competing with DFDI competitors or from supplying to EFDI enterprises. Moreover, the role of small and medium-sized enterprises (SMEs), low technology, high technology and learning by regions affecting the impact through both horizontal and vertical linkages are included for analysis.

Details

International Journal of Emerging Markets, vol. 19 no. 5
Type: Research Article
ISSN: 1746-8809

Keywords

Open Access
Article
Publication date: 8 May 2024

Elena Costa, Penny Bergman, Jun Niimi and Elizabeth S. Collier

Seafood consumption in Sweden is below the national recommendations and limited to very few species. This study aims to explore the factors shaping seafood choices at the point of…

Abstract

Purpose

Seafood consumption in Sweden is below the national recommendations and limited to very few species. This study aims to explore the factors shaping seafood choices at the point of purchase among a sample of current consumers in Sweden, and examines their attitudes regarding seafood consumption more broadly.

Design/methodology/approach

Convenience sampling was used to recruit consumers planning to purchase seafood at a supermarket in Sweden. Participants’ shopping trip was recorded using wearable eye tracking glasses and, upon completion, semi-structured interviews were conducted using a cued retrospective think aloud method. This exploratory study integrates qualitative data (N = 39) with eye tracking data (N = 34), to explore how seafood choices unfold when consumers purchase at the point of purchase.

Findings

Purchases were mostly restricted to familiar seafood species. Four interlinked main themes were identified from thematic analysis of the interview data: Ambivalence, Nice and Necessary, Proficiency with Seafood and External Influences. Sustainability information (e.g. certifications) faced strong competition from other visual elements at the point of purchase, receiving less attention than product imagery and pricing information.

Originality/value

This study is the first to explore the factors shaping seafood choices of current consumers at the point of purchase. The unique approach, combining explicit and implicit measures, enriches understanding of the factors influencing seafood choices and how these may interrelate. The results are valuable for the industry and contribute to the literature by identifying possible routes to improve seafood sustainability communication.

Details

British Food Journal, vol. 126 no. 13
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 16 April 2024

Roberto Salvatore Di Fede, Marivel Gonzalez-Hernandez, Eva Parga-Dans, Pablo Alonso Gonzalez, Purificación Fernández-Zurbano, María Cristina Peña del Olmo and María-Pilar Sáenz-Navajas

The main aim of this study is to characterise and identify specific chemo-sensory profiles of ciders from the Canary Islands (Spain).

Abstract

Purpose

The main aim of this study is to characterise and identify specific chemo-sensory profiles of ciders from the Canary Islands (Spain).

Design/methodology/approach

Commercial samples of Canary ciders were compared to ciders from the Basque Country and Asturias. In total, 18 samples were studied, six for each region. The analysis comprised their sensory profiling and chemical characterisation of their polyphenolic profile, volatile composition, conventional chemical parameters and CIELAB colour coordinates. In parallel, the sensory profile of the samples from the Canary Islands was first compared with their Basque and Asturian counterparts by labelled sorting task. Then, their specific aroma profile was characterised by flash profile. Further quantification of sensory-active compounds was performed by GC–MS and GC-FID to identify the volatile compounds involved in their aroma profile.

Findings

Results show that Canary ciders present a specific chemical profile characterised by higher levels of ethanol, and hydroxycinnamic acids, mainly t-ferulic, t-coumaric and neochologenic acids, and lower levels of volatile and total acidity than their Asturian and Basque counterparts. They also present a specific aroma profile characterised by fruity aroma, mainly fruit in syrup and confectionary, and sweet flavours related to their highest levels of vinylphenols formed by transformation of hydroxycinnamic acids.

Originality/value

An integrated strategy to explore the typicity of the currently existing Canary ciders in the market was developed. The results are important in that they will help other regions to identify specific typical chemo-sensory profiles and to promote the creation of certifications supporting regional typicity.

Details

British Food Journal, vol. 126 no. 6
Type: Research Article
ISSN: 0007-070X

Keywords

Open Access
Article
Publication date: 12 January 2024

Patrik Jonsson, Johan Öhlin, Hafez Shurrab, Johan Bystedt, Azam Sheikh Muhammad and Vilhelm Verendel

This study aims to explore and empirically test variables influencing material delivery schedule inaccuracies?

Abstract

Purpose

This study aims to explore and empirically test variables influencing material delivery schedule inaccuracies?

Design/methodology/approach

A mixed-method case approach is applied. Explanatory variables are identified from the literature and explored in a qualitative analysis at an automotive original equipment manufacturer. Using logistic regression and random forest classification models, quantitative data (historical schedule transactions and internal data) enables the testing of the predictive difference of variables under various planning horizons and inaccuracy levels.

Findings

The effects on delivery schedule inaccuracies are contingent on a decoupling point, and a variable may have a combined amplifying (complexity generating) and stabilizing (complexity absorbing) moderating effect. Product complexity variables are significant regardless of the time horizon, and the item’s order life cycle is a significant variable with predictive differences that vary. Decoupling management is identified as a mechanism for generating complexity absorption capabilities contributing to delivery schedule accuracy.

Practical implications

The findings provide guidelines for exploring and finding patterns in specific variables to improve material delivery schedule inaccuracies and input into predictive forecasting models.

Originality/value

The findings contribute to explaining material delivery schedule variations, identifying potential root causes and moderators, empirically testing and validating effects and conceptualizing features that cause and moderate inaccuracies in relation to decoupling management and complexity theory literature?

Details

International Journal of Operations & Production Management, vol. 44 no. 13
Type: Research Article
ISSN: 0144-3577

Keywords

Open Access
Article
Publication date: 15 April 2024

Ingrid Marie Leikvoll Oskarsson and Erlend Vik

Healthcare providers are under pressure due to increasing and more complex demands for services. Increased pressure on budgets and human resources adds to an ever-growing problem…

Abstract

Purpose

Healthcare providers are under pressure due to increasing and more complex demands for services. Increased pressure on budgets and human resources adds to an ever-growing problem set. Competent leaders are in demand to ensure effective and well-performing healthcare organisations that deliver balanced results and high-quality services. Researchers have made significant efforts to identify and define determining competencies for healthcare leadership. Broad terms such as competence are, however, inherently at risk of becoming too generic to add analytical value. The purpose of this study is to suggest a holistic framework for understanding healthcare leadership competence, that can be crucial for operationalising important healthcare leadership competencies for researchers, decision-makers as well as practitioners.

Design/methodology/approach

In the present study, a critical interpretive synthesis (CIS) was conducted to analyse competency descriptions for healthcare leaders. The descriptions were retrieved from peer reviewed empirical studies published between 2010 and 2022 that aimed to identify healthcare services leadership competencies. Grounded theory was utilised to code the data and inductively develop new categories of healthcare leadership competencies. The categorisation was then analysed to suggest a holistic framework for healthcare leadership competence.

Findings

Forty-one papers were included in the review. Coding and analysing the competence descriptions resulted in 12 healthcare leadership competence categories: (1) character, (2) interpersonal relations, (3) leadership, (4) professionalism, (5) soft HRM, (6) management, (7) organisational knowledge, (8) technology, (9) knowledge of the healthcare environment, (10) change and innovation, (11) knowledge transformation and (12) boundary spanning. Based on this result, a holistic framework for understanding and analysing healthcare services leadership competencies was suggested. This framework suggests that the 12 categories of healthcare leadership competencies include a range of knowledge, skills and abilities that can be understood across the dimension personal – and technical, and organisational internal and – external competencies.

Research limitations/implications

This literature review was conducted with the results of searching only two electronic databases. Because of this, there is a chance that there exist empirical studies that could have added to the development of the competence categories or could have contradicted some of the descriptions used in this analysis that were assessed as quite harmonised. A CIS also opens for a broader search, including the grey literature, books, policy documents and so on, but this study was limited to peer-reviewed empirical studies. This limitation could also have affected the result, as complex phenomenon such as competence might have been disclosed in greater details in, for example, books.

Practical implications

The holistic framework for healthcare leadership competences offers a common understanding of a “fuzzy” concept such as competence and can be used to identify specific competency needs in healthcare organisations, to develop strategic competency plans and educational programmes for healthcare leaders.

Originality/value

This study reveals a lack of consensus regarding the use and understanding of the concept of competence, and that key competencies addressed in the included papers are described vastly different in terms of what knowledge, skills and abilities they entail. This challenges the operationalisation of healthcare services leadership competencies. The proposed framework for healthcare services leadership competencies offers a common understanding of work-related competencies and a possibility to analyse key leadership competencies based on a holistic framework.

Details

Leadership in Health Services, vol. 37 no. 5
Type: Research Article
ISSN: 1751-1879

Keywords

Open Access
Article
Publication date: 9 February 2024

Luca Menicacci and Lorenzo Simoni

This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media…

1780

Abstract

Purpose

This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media agenda-setting theory and legitimacy theory, this study hypothesises that an increase in ESG negative media coverage should cause a reputational drawback, leading companies to reduce tax avoidance to regain their legitimacy. Hence, this study examines a novel channel that links ESG and taxation.

Design/methodology/approach

This study uses panel regression analysis to examine the relationship between negative media coverage of ESG issues and tax avoidance among the largest European entities. This study considers different measures of tax avoidance and negative media coverage.

Findings

The results show that negative media coverage of ESG issues is negatively associated with tax avoidance, suggesting that media can act as an external monitor for corporate taxation.

Practical implications

The findings have implications for policymakers and regulators, which should consider tax transparency when dealing with ESG disclosure requirements. Tax disclosure should be integrated into ESG reporting.

Social implications

The study has social implications related to the media, which act as watchdogs for firms’ irresponsible practices. According to this study’s findings, increased media pressure has the power to induce a better alignment between declared ESG policies and tax strategies.

Originality/value

This study contributes to the literature on the mechanisms that discourage tax avoidance and the literature on the relationship between ESG and taxation by shedding light on the role of media coverage.

Details

Sustainability Accounting, Management and Policy Journal, vol. 15 no. 7
Type: Research Article
ISSN: 2040-8021

Keywords

Content available
Article
Publication date: 24 July 2023

Fahimeh R. Chomachaei and Davood Golmohammadi

The authors investigate the impact of the stringency of environmental policy on the financial performance of European automobile manufacturers. This paper contributes to the…

Abstract

Purpose

The authors investigate the impact of the stringency of environmental policy on the financial performance of European automobile manufacturers. This paper contributes to the debate about the impact of environmental policy on a firm's competitive performance.

Design/methodology/approach

The authors use cross-country sector-level panel data for 71 firms from 18 European countries from 2010 to 2019. The authors apply a fixed-effect model and then, to address the endogeneity issues, the authors use the generalized method of moments (GMM) model. To further examine the validity of the results, the authors use a data-mining modeling approach as a robustness test.

Findings

By considering the dynamic impact of environmental policy and overcoming the endogeneity issues, the results show that the impact of the stringency of environmental policy on a firm's financial performance depends on the time horizon: the stringency of environmental policy has a short-term negative impact but a long-term positive impact on a firm's financial performance.

Research limitations/implications

The authors limited the study to the auto industry in Europe. In addition, future research could consider the impact of environmental policy on other financial performance indicators such as Return on Sales or Return on Equity. Also, it would be interesting to conduct a similar study in the United States or China using a firm-level data set to examine the robustness of the results.

Practical implications

Stringency of environmental policy improves a firm's financial performance in the long term. It is essential for firms and managers to consider the dynamic impacts of environmental policy on their financial performance and adopt a long-term perspective when evaluating the costs and benefits of complying with environmental regulations. The findings help management develop a long-term vision for investment and budget allocation. The results support management's view for strategic decision-making against the common budget argument and challenges for stockholders when it comes to adopting new technologies and planning long-term investment.

Social implications

It is crucial for firms to recognize the broader societal benefits that come with environmental policy. Firms must not only focus on their financial performance but also on their social responsibility to protect the environment and contribute to the greater good. Therefore, firms must take a long-term perspective and recognize the broader societal benefits of environmental policy in order to make informed decisions that support both their financial success and their social responsibility.

Originality/value

This paper contributes to the literature by helping to explain the inconsistent results of studies about the impact of environmental policy on a firm's competitiveness. Using a firm's financial performance as one of the main metrics for competitiveness, this study takes into account both endogeneity and contemporaneity in evaluating the impact of the stringency of environmental policy on a firm's financial performance.

Details

The International Journal of Logistics Management, vol. 35 no. 3
Type: Research Article
ISSN: 0957-4093

Keywords

Article
Publication date: 19 December 2023

Faerozh Madli, Stephen Sondoh, Andreas Totu, Ramayah T., Yuzainy Janin, Sharifah Nurafizah Syed Annuar and Tat-Huei Cham

The shortage of organ donors is an under-researched global issue that demands immediate attention. This attention should begin at the government level and related organizations…

Abstract

Purpose

The shortage of organ donors is an under-researched global issue that demands immediate attention. This attention should begin at the government level and related organizations. In Malaysia, the shortage of organ donations has been a pressing issue faced by the Ministry of Health Malaysia (MOH) for a considerable length of time. In reaction to this issue, the MOH deployed the Organ Donation Awareness Strategic Campaign Plan by using the platform of social media to disseminate information regarding organ donation to the public. However, the number of registrations is still low among Malaysians. Moreover, the observation from the literature shows that there are limited studies which have been initiated to focus on social media in the context of organ donation campaigns.

Design/methodology/approach

The quantitative research design has been used to understand the issue. Three hundred and eighty-four completed questionnaires were collected from the target sample, which comprised university students in Malaysia. For this study, partial least squares structural equation modelling was used for data analysis.

Findings

The result shows that information usefulness is vital because it will lead individuals to adopt organ donation information on social media. More specifically, predictors that positively influence youth or university students to accept information as useful are visual information, information sharing, accessibility of information, needs of information and attitude towards information. Subsequently, information usefulness positively influences information adoption. In the meantime, information quality and credibility do not significantly affect information usefulness.

Practical implications

The findings of this study may assist MOH or interested parties in designing a sound marketing strategy in the context of organ donation promotion by providing empirical evidence.

Originality/value

The study provides empirical evidence about information characteristics in the context of organ donation promotion.

Details

International Journal of Pharmaceutical and Healthcare Marketing, vol. 18 no. 2
Type: Research Article
ISSN: 1750-6123

Keywords

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