Search results

1 – 10 of over 2000
Content available
Article
Publication date: 1 December 1999

45

Abstract

Details

Circuit World, vol. 25 no. 4
Type: Research Article
ISSN: 0305-6120

Article
Publication date: 19 June 2017

Leticia Pérez-Calero Sánchez, Jaime Guerrero-Villegas and José Manuel Hurtado González

Using a contingency approach, the purpose of this paper is to study how organizational factors (such as the organizational life cycle, firm size, firm ownership concentration and…

Abstract

Purpose

Using a contingency approach, the purpose of this paper is to study how organizational factors (such as the organizational life cycle, firm size, firm ownership concentration and firm technology) determine the relative importance of the monitoring and provision of resources roles provided by board members.

Design/methodology/approach

This paper highlights the importance of contingency factors in carrying out board’s roles using a sample of 579 European firms registered in the STOXX Europe 600 index. The authors used a longitudinal analysis for the period from 2002 through to 2011.

Findings

The results show that the monitoring role is more relevant for companies that are large, are operating at the mature and stagnant stages, have a dispersed ownership and are low-technology. However, the provision of resources role is more relevant for companies that are in the growth and stagnant stages, and have a concentrated ownership.

Originality/value

The traditional analysis that relates the board’s structure and composition to the board’s roles focuses on determining what board should be the best. It plays little attention to analyzing which organizational factors affect the importance and presence of monitoring or resource dependence roles. In this regard, this work adds significant insights to agency theory and resource dependence theory as, with a contingency framework, the research aims to find what functions the board needs to develop in order to get better firm performance.

Details

Management Decision, vol. 55 no. 5
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 8 August 2016

Satoshi Sugahara, Hisayo Sugao, Steven Dellaportas and Takahiro Masaoka

This research applies a quasi-experimental research method to investigate the impact of an innovative resource titled “Accounting Exercise” (teaching intervention using physical…

Abstract

Purpose

This research applies a quasi-experimental research method to investigate the impact of an innovative resource titled “Accounting Exercise” (teaching intervention using physical movement and lyrics) on learning motivation and performance on a group of students enrolled in a first-year undergraduate accounting course in Japan.

Design/methodology/approach

Five classes were randomly assigned to either an experimental group (two classes) or a control group (three classes). In the experimental group, 90 students participated in a 15-min “Accounting Exercise” at the commencement of lectures over three consecutive weeks. The remaining 133 students assigned to the control group did not participate in the Accounting Exercise.

Findings

The findings indicate that the Accounting Exercise provided stimuli in maintaining students’ learning motivation. This finding is important for entry-level students where learning motivation has the potential to influence students’ future decisions on major areas of study and career choices.

Originality/value

This finding is important for entry-level students where future career options are decided. This effect is also believed to contribute to reducing the declining numbers of students in accounting majors.

Details

Meditari Accountancy Research, vol. 24 no. 3
Type: Research Article
ISSN: 2049-372X

Keywords

Book part
Publication date: 21 December 2010

Hsi-Mei Chung and Hung-Bin Ding

Personal political connections with politicians have positive contribution to the abnormal returns of firms (Hillman, Zardkoohi, & Bierman, 1999; Chung, 2006; Dinc, 2005; Faccio…

Abstract

Personal political connections with politicians have positive contribution to the abnormal returns of firms (Hillman, Zardkoohi, & Bierman, 1999; Chung, 2006; Dinc, 2005; Faccio, 2006; Morck, Wolfenzon, & Yeung, 2005; Imai, 2006). Business owners and executives have incentives to invest in political connections because such relationship may enable their firms to gain access to key information not available to the competitors. However, the impact of political connections on the behaviors of firms has only received scant interest in the literature (Hillman, Withers, & Collins, 2009).

The objective of this research is to examine the impact of formal and informal political connections on the scope of family business diversification. We focus on family business because of their unique access to family ties or family social capital to achieve business objectives (Sharma, 2004; Steier, 2003). We test our hypotheses using panel data from 35 Taiwan-based family business groups from 1988 to 2002. Our analysis shows that the informal political connections possessed by the parent generation owners of family business groups are better predictors of family business diversification than the informal political connections established by the children generations owners. This result complements the resource dependence theory by suggesting that durable and non-transferable political connections possessed by family leaders have a unique effect in the corporate decision to diversify. Additionally, the personal ties between politicians and parent generation family leaders are “sticky.” They cannot be easily succeeded by the younger generations.

Details

Advances in Mergers and Acquisitions
Type: Book
ISBN: 978-0-85724-465-9

Article
Publication date: 3 September 2019

Whitney Douglas Fernandez, Yannick Thams and Mark Lehrer

Although resource dependence theory (RDT) has substantially deepened the understanding of the function and role of boards, no systematic review of this body of work has yet been…

Abstract

Purpose

Although resource dependence theory (RDT) has substantially deepened the understanding of the function and role of boards, no systematic review of this body of work has yet been undertaken. The purpose of this paper is to synthesize prior research on the strategically relevant resources provided by board members to their organization in the light of RDT and indicate avenues for future research.

Design/methodology/approach

The review covers 79 research articles from 1978 to 2016 dealing with the resource provision of boards of directors.

Findings

Board capital research most often assumes a positive, linear relationship between board capital, resource provision and ultimately firm-level performance outcomes. This tendency tends to exclude from view the possibility of important trade-offs relevant to both theory and practice. Future research will need to incorporate more complex models that take into consideration nonlinear and curvilinear effects. The authors outline opportunities to advance board research by refining the methodological techniques employed.

Originality/value

By recommending investigation of the important trade-offs inherent in board composition, the authors seek to inspire future research that offers practical guidance for improving the effectiveness of corporate boards.

Details

American Journal of Business, vol. 34 no. 3/4
Type: Research Article
ISSN: 1935-5181

Keywords

Article
Publication date: 5 October 2015

Thoranna Jonsdottir, Val Singh, Siri Terjesen and Susan Vinnicombe

The purpose of this paper is to examine how directors’ roles and social identities are shaped by gender and board life stage, using pre- and post-crisis Iceland as the setting…

Abstract

Purpose

The purpose of this paper is to examine how directors’ roles and social identities are shaped by gender and board life stage, using pre- and post-crisis Iceland as the setting. Recent theoretical work suggests the importance of directors’ monitoring and resource provision roles at certain board life stages; however, there is limited empirical evidence of directors’ identification with these roles as well as social role identification as a member of the board.

Design/methodology/approach

The authors contribute empirical evidence from interviews with 23 corporate directors in Iceland on individual identification with the director role of monitoring and resource provision, relational identification with the CEO role and social identification as a member of the board.

Findings

Prior to the crisis, male directors identified more strongly with resource provision and with their social roles and less strongly with monitoring roles. Compared to their male counterparts, pre-crisis female directors identified more strongly with monitoring and did not identify with their social roles. After the crisis, mature boards’ male director role identities were little changed; male directors continued to identify with resource provision and social identification, rather than monitoring, roles. Compared to pre-crisis, post-crisis female directors described greater identity with their resource provision roles and reported that male directors resented their attempts to fulfill their monitoring roles. In post-crisis, newly formed diverse boards, male and female directors reported very similar role identities which reflected balanced monitoring and resource provision roles, for example providing the board with ethical individual identities and unblemished reputations. The findings of this paper indicate that board composition and life cycle stage might have more impact on director identity than a pre- or post-crisis setting. These findings suggest implications for theory, practice and future research.

Originality/value

This paper provides further empirical evidence of the roles male and female directors identify with on corporate boards. Its originality lies in the context of the board work in terms of newly formed and mature boards, before and after the financial crisis, with differing gender composition (male-dominated and gender-balanced boards).

Details

Gender in Management: An International Journal, vol. 30 no. 7
Type: Research Article
ISSN: 1754-2413

Keywords

Article
Publication date: 21 July 2023

Natalie Elms and Pamela Fae Kent

The authors investigate the adoption of nomination committees in Australia and identify the managerial power perspective as one explanation for firms not establishing nomination…

Abstract

Purpose

The authors investigate the adoption of nomination committees in Australia and identify the managerial power perspective as one explanation for firms not establishing nomination committees. A positive outcome of establishing a nomination committee from the perspective of board diversity is also examined.

Design/methodology/approach

The authors adopt an archival approach by collecting data for firms listed on the Australian Securities Exchange (ASX) during the period 2010 to 2018. The authors establish the prevalence of nomination committees for small medium and large Australian firms. Regression analyses are used to determine whether the power of the chief executive officer (CEO) influences the adoption of a nomination committee. The association between having nomination committee and board diversity is also analyzed using regression analyses.

Findings

Less than half of firms adopt a nomination committee. Larger firms are more likely to adopt a nomination committee than medium and smaller sized firms. Firms with less powerful CEOs are more likely to adopt a nomination committee. Adoption of a nomination committee is also associated with greater board tenure dispersion and board gender diversity in medium and smaller sized firms.

Originality/value

Evidence on nomination committees provides original research that extends previous research focusing on the audit, risk and remuneration committees and samples restricted to large firms. The nomination committee has an important role to play in the appointment of directors yet limited evidence exists of the adoption rate, explanation for non-adoption and benefits of adoption. The authors add to this evidence.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 1 March 1973

C.M. Hillman and W.K. Bagley

At Peterborough, we have for some time produced our own 35mm slides for our teaching, and used tapes recorded from a variety of different sources. It seemed a natural extension to…

Abstract

At Peterborough, we have for some time produced our own 35mm slides for our teaching, and used tapes recorded from a variety of different sources. It seemed a natural extension to consider the production of both our own slides and tapes, and to use them in conjunction as a tape slide sequence. There seemed to be some benefits to be derived from this type of presentation.

Details

Nutrition & Food Science, vol. 73 no. 3
Type: Research Article
ISSN: 0034-6659

Article
Publication date: 19 February 2018

Muneza Kagzi and Mahua Guha

The purpose of this paper is to synthesize the diverse literature on board demographic diversity and to provide avenues for future research.

2237

Abstract

Purpose

The purpose of this paper is to synthesize the diverse literature on board demographic diversity and to provide avenues for future research.

Design/methodology/approach

The study provides a comprehensive literature review of theoretical and empirical studies published in leading management journals from 1989 to 2015.

Findings

The literature review revealed several aspects that are related to board demographic diversity. These aspects have been classified into: definitions and types of board diversity, dimensions of board demographic diversity, measurement and outcomes of board diversity, reasons for existing conflicting empirical findings about the relationship between board diversity and firm dynamics, and research on mediators and moderators.

Originality/value

Issues pertaining to board demographic diversity identified in this paper have theoretical and practical implications, and include avenues for future research.

Details

Journal of Strategy and Management, vol. 11 no. 1
Type: Research Article
ISSN: 1755-425X

Keywords

Book part
Publication date: 8 October 2020

Ace Beorchia and T. Russell Crook

Research involving interorganizational relationships (IORs) has grown at an impressive rate. Several datasets have been used to understand the nature and performance implications…

Abstract

Research involving interorganizational relationships (IORs) has grown at an impressive rate. Several datasets have been used to understand the nature and performance implications of these relationships. Given the importance of such relationships, we describe a relatively new dataset, Bloomberg SPLC, which contains data regarding the percentage of costs and revenues attributed to suppliers and customers, as well as allows researchers to construct a comprehensive dataset of IORs of buyer–supplier networks. Because of this, Bloomberg SPLC data can be used to uncover new and exciting theoretical and empirical implications. This chapter provides background information about this dataset, guidance on how it can be leveraged, and new theoretical terrain that can be charted to better understand IORs.

Details

Advancing Methodological Thought and Practice
Type: Book
ISBN: 978-1-80043-079-2

Keywords

1 – 10 of over 2000