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1 – 8 of 8Omar Hassan Ali Nada and Zsuzsanna Győri
The aim of this study is to evaluate the adoption and quality of integrated reports in the European Union (EU).
Abstract
Purpose
The aim of this study is to evaluate the adoption and quality of integrated reports in the European Union (EU).
Design/methodology/approach
The sample consists of 147 listed firms from the 18 EU countries during 2013–2020. This study creates a disclosure index – based on the balanced scorecard (BSC) that reflects the information content of integrated reports. The content analysis method is used to measure the integrated reporting quality (IRQ).
Findings
The findings demonstrate that the IRQ increased across the study’s time frame, going from 49.3% in 2013 to 77% in 2020. Furthermore, financial disclosures still get the most attention in the integrated reporting (IR), followed by learning and growth perspective disclosures. In addition, businesses in the financial and industrial sectors rely more on integrated reports. However, the utility sector has the highest IRQ score. By country, Spain has the highest rate of IR adoption, followed by France. Other countries, such as Austria and Hungary, have only implemented IR by one company each.
Research limitations/implications
This study adds to the IR literature a new approach to measure IRQ by linking BSC with the IR framework. Empirically, businesses of any size can use this method to assess the degree of balance between the revealed financial and nonfinancial information in their reports.
Practical implications
Empirically, this study helps IR practitioners in determining how widely IR is used in Europe and in updating the database on the IR website. It helps them update and improve the IR framework by identifying the elements that have the least transparency and quality, investigating the causes and enhancing them.
Originality/value
To the best of the authors’ knowledge, this study is the first to examine the IRQ in EU countries by linking the BSC with IR elements. This is to split the elements into their own pillars, making it easier to track disclosure and evaluate the corporations’ interest in revealing these perspectives, on their own and collectively.
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Nina Winham, Kristin S. Williams, Liela A. Jamjoom, Kerry Watson, Heidi Weigand and Nicholous M. Deal
The purpose of this paper is to explore a novel storytelling approach that investigates lived experience at the intersection of motherhood/caregiving and Ph.D. pursuits. The paper…
Abstract
Purpose
The purpose of this paper is to explore a novel storytelling approach that investigates lived experience at the intersection of motherhood/caregiving and Ph.D. pursuits. The paper contributes to the feminist tradition of writing differently through the process of care that emerges from shared stories.
Design/methodology/approach
Using a process called heartful-communal storytelling, the authors evoke personal and embodied stories and transgressive narratives. The authors present a composite process drawing on heartful-autoethnography, dialogic writing and communal storytelling.
Findings
The paper makes two key contributions: (1) the paper illustrates a novel feminist process in action and (2) the paper contributes six discrete stories of lived experience at the intersection of parenthood and Ph.D. studies. The paper also contributes to the development of the feminist tradition of writing differently. Three themes emerged through the storytelling experience, and these include (1) creating boundaries and transgressing boundaries, (2) giving and receiving care and (3) neoliberal conformity and resistance. These themes, like the stories, also became entangled.
Originality/value
The paper demonstrates how heartful-communal storytelling can lead to individual and collective meaning making. While the Ph.D. is a solitary path, the authors' heartful-communal storytelling experience teaches that holding it separate from other relationships can impoverish what is learnt and constrain the production of good knowledge; the epistemic properties of care became self-evident.
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Wasim Ul Rehman, Omur Saltik, Suleyman Degirmen, Meti̇n Ocak and Hina Shabbir
The purpose of this study is to examine the dynamic relationship between intellectual capital (IC) and its components on financial performance of banks within the selected eight…
Abstract
Purpose
The purpose of this study is to examine the dynamic relationship between intellectual capital (IC) and its components on financial performance of banks within the selected eight countries of Association of Southeast Asian Nations (ASEAN).
Design/methodology/approach
The study utilizes the balanced panel data of 37 publicly listed banks from eight leading ASEAN economies for the period of 2017–2021. In this sense, the authors applied the Ante Pulic's typology, i.e. value-added intellectual coefficient (VAIC™) to evaluate the efficiency of intangible and tangible assets. While, investigating the dynamic nature of relationship, the authors employed the generalized system method of moments because of its power to account for the problem of endogeneity and heteroscedasticity.
Findings
The results of the study demonstrate that banks in ASEAN countries shed a varied degree of a spotlight on VAIC™ and its components to create value. The findings revealed that structural capital efficiency is significantly associated with earning per share (EPS), return on assets (ROA) and return on equity (ROE), compared to human capital efficiency (HCE) and capital employed efficiency of ASEAN banks. These results endorse the importance of resource- and knowledge-based views of organizations to leverage the financial performance of banks. However, contrary to theoretical expectations, this study found no positive relationship between HCE with ROA and ROE. Whereas, the relationship of VAIC™ is positive and significant with EPS and ROE but it remains statistically very marginal.
Research limitations/implications
There are some inherent limitations in this study that could be opportunities for future research. The current study uses the VAIC™ typology, but future researchers can use the modified value-added intellectual coefficient (MVAIC) or triangulation approach to enhance the validity and reliability of the study. Additionally, future research can investigate the similarities and differences among countries in terms of their cultural backgrounds and regulatory frameworks regarding the disclosure of intangibles. Furthermore, future research can increase the length and sample size of the study to enhance its generalizability.
Practical implications
The robust empirical findings extend the academic debate on IC by unveiling the dynamic nature of relationship between IC and financial performance in context of ASEAN banking sector. The findings provide plausible recommendations for policy makers (managers, regulators and stakeholders) to understand how to increase the IC efficiently, especially human capital as a source to evaluate the firms’ ability in determining value-added and financial performance. Further, findings of this study also suggest that how can policy makers get the benefit by investing more on structural capital as a valuable strategic source to guarantee the optimal performance returns.
Originality/value
Prior studies on IC have been country- and firm-specific, utilizing cross-sectional research designs. However, this research contributes to the limited literature by investigating the dynamic nature of the relationship between IC and financial performance of banks in the context of ASEAN countries using micro-panel data.
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Mahwish Jamil, Simon Stephens and Ahmad Firdause Md Fadzil
Family business sustainability is a critical issue. This study considers if adopting a strategic entrepreneurship orientation can support the sustainability of a family business.
Abstract
Purpose
Family business sustainability is a critical issue. This study considers if adopting a strategic entrepreneurship orientation can support the sustainability of a family business.
Design/methodology/approach
A qualitative approach is used, in which semi-structured interviews were conducted with twelve family business owners. Data collected during the interviews provides insights into understanding, practices, motivations, behaviours and attitudes relating to sustainability.
Findings
Although awareness of sustainability processes and procedures is found to be low, sustainability is important to the family business. However, sustainability is not managed or implemented systematically.
Originality/value
The paper presents a new model to describe the sustainability practices of family businesses. Adoption of strategic entrepreneurship is advocated as mechanism for improving sustainability. Practical and policy implications are suggested to enhance the effectiveness of sustainability initiatives in family business settings.
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Detmar Straub, Merrill Warkentin, Arun Rai and Yi Ding
Firms embedded in networks of relations are theorized through Gnyawali and Madhavan’s (2001) (G&M) structural embeddedness model to gain competitive advantage from topological…
Abstract
Purpose
Firms embedded in networks of relations are theorized through Gnyawali and Madhavan’s (2001) (G&M) structural embeddedness model to gain competitive advantage from topological characteristics. Empirical studies to support their theory have never been executed in full. Our study provided a full empirical test of their model in a digital trading network to achieve a higher degree of certainty that those network structural characteristics can have a major impact on the degree to which certain firms lead to competitiveness in a digital trading network environment.
Design/methodology/approach
To examine how firms respond in competitive situations, we chose the hyper-active digital trading network, eBay as our empirical context. We used eBay auction data to analyze how the network characteristics of eBay resellers impact their competitive behaviors.
Findings
Our study found strong support for the G&M model of competitiveness. We offer explanations for where support was not as strong as the Gynawali and Madavan theory proposes.
Research limitations/implications
Our research is limited by our chosen context and findings in support of part of G&M model. Future studies in other digital contexts are needed to enhance the modeling of network topologies and further study the impacts of network density and structural autonomy on competitive action.
Practical implications
Our study suggests that managers proceed cautiously in forming partnerships, weighing circumstances where the firm can find itself with increased information power and avoiding, to the greatest extent possible, situations where the playing field is roughly equal.
Social implications
Theory-making in this domain has begun as well as initial empirical testing. Much more needs to be accomplished, though, before embeddedness modeling can be thought of as being well established.
Originality/value
The G& M Model of competitiveness is an SNA explanation of why some competitive units succeed and others do not. Our study is the first, full blown empirical analysis of the theory.
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Martin Leipziger, Dominik K. Kanbach and Sascha Kraus
Small businesses are facing evolving environments, with a resulting need to shift their traditional approaches toward new business models (BMs). Many face difficulties within this…
Abstract
Purpose
Small businesses are facing evolving environments, with a resulting need to shift their traditional approaches toward new business models (BMs). Many face difficulties within this transition process due to their specific resource constraints. Based on this, incremental changes to the BM – business model transition (BMT) – are proposed as comprising a suitable framework for entrepreneurial small businesses.
Design/methodology/approach
This study conducts a systematic literature review (SLR) to cover a broad range of relevant literature within a final sample of 89 articles. The SLR method was chosen to integrate research in a systematic, transparent and reproducible way. For qualitative analysis and framework derivation, the study draws on a thematic ontological analysis.
Findings
The broad search criteria, focusing on BM, incremental BM changes and small businesses, pave the way for a comprehensive overview of multiple research streams of BM concepts (e.g. digital and sustainable BM). The main contribution of this work is the resulting holistic BMT framework, comprising the main parts BM innovation, external antecedents (transition of environment, entrepreneurial ecosystem), internal antecedents (dynamic capabilities, entrepreneurial orientation, resilience, strategy) and output (firm performance).
Practical implications
The framework provides guidance for entrepreneurs and entrepreneurial managers to implement and complete BMT in small businesses. Furthermore, the presented paper sets a future research agenda focusing on small businesses structured according to the derived framework.
Originality/value
This study provides the first SLR of existing BM concepts with a small-business specific perspective on BMI and a focus on various incremental BM changes.
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Guus Keusters, Frédérique Batelaan, Froukje SleeswijkVisser, Erik-Jan Houwing and Hans Bakker
The increasing complexity of civil engineering projects necessitates focusing on new competencies of project participants. Based on the research on team performance and design…
Abstract
Purpose
The increasing complexity of civil engineering projects necessitates focusing on new competencies of project participants. Based on the research on team performance and design processes that are more closely linked to the relevance of the project context, it is hypothesised that empathic abilities could play an important role in the performance of civil engineering projects. Therefore, this study aims to investigate whether performance can be improved by focusing on empathic abilities during the integrated design phase.
Design/methodology/approach
Semi-structured in-depth interviews with experts were conducted to explore the relevance of empathic abilities and their interaction with performance in a real-life infrastructure project. The project team’s empathy level was measured by means of a survey using Davis’ Interpersonal Reactivity Index method. Finally, differences between expected and measured levels of empathy were analysed.
Findings
The results provide insights into how empathic abilities interact with performance. The measurement indicates that, on average, professionals in the civil engineering industry score relatively low on empathy. In addition, differences were identified between the expected distribution and the measured empathy levels of the team, implying a potential for improvement, in particular by increasing the empathic abilities of the project management and increasing gender diversity.
Originality/value
To the best of the authors’ knowledge, this study is the first to investigate a relationship between empathy and the performance of civil engineering projects. The results provide initial insights into the empathic ability of civil engineering project teams and the potential of empathy to improve performance. Furthermore, from an empathy perspective, this study advocates increasing the gender diversity of project teams to improve performance.
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The outbreak of COVID-19 not only had serious negative impacts on the world economy but also on the global mental health because of the psychological disorders associated with the…
Abstract
Purpose
The outbreak of COVID-19 not only had serious negative impacts on the world economy but also on the global mental health because of the psychological disorders associated with the spread of the pandemic, the increased degree of uncertainty and the unprecedented measures taken by different countries to face the pandemic’s spread. This paper analyses the mental health well-being of individuals in selected MENA countries (Jordan, Morocco, Tunisia and Egypt) during the pandemic.
Design/methodology/approach
The study employs a pooled OLS model using the Economic Research Forum (ERF) COVID-19 MENA Monitor Survey panel dataset collected during 2020 and 2021.
Findings
The findings show that there is no association between the mental health of individuals in the selected countries and their age, gender, family size, marital status, receipt of social support and participation in care work. Mental health improved at higher levels of education, being employed, being a rural area resident and living in Morocco or Tunisia compared to living in Jordan while it worsened as income declined, food insecurity and anxiety about being infected with Covid-19 increased, being a resident in camps, and during waves 4 and 5. Based on these results, it is recommended that suitable financial, physical and human resources should be directed towards the provision of mental health care services in the region. Also, mental health care services should be accessible to different population groups, with a special focus towards the most vulnerable since they are more prone to mental illnesses, especially during health crises and economic shocks. This should be accompanied by increasing awareness about the provided services and reducing stigma against mental illnesses. Furthermore, introduction of policies targeted towards reducing food insecurity and income instability can play a key role in enhancing mental well-being.
Originality/value
Although few papers have previously investigated the impact of COVID-19 on mental health in MENA countries, most of them have focused on a country-level analysis and adopted a gender perspective. Hence, this paper aims at exploring the association between mental health well-being and socio-economic factors in selected MENA countries during the pandemic.
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