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1 – 10 of 418
Article
Publication date: 12 August 2024

Luai Abu-Rajab, Tensie Steijvers, Maarten Corten, Nadine Lybaert and Malek Alsharairi

The authors investigate the influence of CEOs’ Islamic religiosity on the level of tax aggressiveness within private family firms. In addition, this study aims to explore the…

Abstract

Purpose

The authors investigate the influence of CEOs’ Islamic religiosity on the level of tax aggressiveness within private family firms. In addition, this study aims to explore the moderating role of the CEO's ownership stake in the firm and the payment of Zakat.

Design/methodology/approach

The authors gathered data through surveys completed by 199 CEOs of Jordanian Islamic family firms. These survey results, along with financial statements, were used for multiple ordinary least squares regression analyses.

Findings

The results of this study reveal a negative relation between the extent of Islamic religiosity of the CEO and the level of tax aggressive behavior. Furthermore, the results suggest that an increase in the CEO’s ownership stake strengthens the negative association between the CEO’s religiosity and the extent of tax aggressive behavior. Finally, the CEO’s involvement in Zakat payments is shown to mitigate the negative association between the CEO’s religiosity and the extent of tax aggressive behavior.

Originality/value

In contrast to prior research that examines the relationship between religiosity and tax aggressiveness within the context of other religions, particularly Christianity, in listed firms, and primarily considers the religiosity of the overall firm environment, the study centers on the CEO’s religiosity in private Islamic family firms. The Islamic context further enables us to investigate whether the fulfillment of Zakat diminishes the moral obligation experienced by religious CEOs to fulfill their tax responsibilities.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. 17 no. 5
Type: Research Article
ISSN: 1753-8394

Keywords

Case study
Publication date: 30 August 2024

Bhawna Gaur, Shubhra Patnaik and Danish Kaleelulla Khan

This case was developed from secondary sources such as industry reports, articles, news reports and social media sites.

Abstract

Research methodology

This case was developed from secondary sources such as industry reports, articles, news reports and social media sites.

Case overview/synopsis

This study offers a fresh perspective on leadership by exploring the nontraditional journey from human resources (HRs) positions to the esteemed chief executive officer (CEO) role. It highlights the transformation of HR from an administrative function to a strategic one. The study emphasizes the pivotal role of chief human resources officers (CHROs) in shaping company culture and ensuring employee satisfaction. It also delves into HR professionals’ unique skills and attributes to the CEO position, drawing examples from successful transitions such as Mary Barra at General Motors, Leena Nair at Chanel and Nigel Travis at Dunkin Donuts. The study addresses the growing trend in contemporary business discussions: the potential reshaping of the traditional CEO role by HR directors. It offers valuable insights for organizations looking to adapt to a rapidly evolving economic landscape by highlighting the synergy between CEO responsibilities and HR expertise.

Complexity academic level

This case is designed for undergraduates in various courses such as fundamentals of HR management, human capital management, strategic management, leadership development and career planning and management. It is appropriate for sections of the course focusing on managerial decisions and the changing role of HR managers. The case discussion is suitable for classes of 12–40 students and can be easily adapted for online courses using interactive discussion tools. Students are expected to read the case before participating in the discussion.

Details

The CASE Journal, vol. ahead-of-print no. ahead-of-print
Type: Case Study
ISSN: 1544-9106

Keywords

Article
Publication date: 9 October 2023

Anne-Sophie Thelisson

Strategic alliances play a key role in a company’s growth strategy. They are an alternative to the organic option of creating a new company from scratch and a less risky option…

218

Abstract

Purpose

Strategic alliances play a key role in a company’s growth strategy. They are an alternative to the organic option of creating a new company from scratch and a less risky option than conducting a merger or an acquisition. For five years, most recently in 2022, the results of PwC’s 22nd Annual CEO Survey have shown that 40% of U.S. CEOs plan to enter into a new strategic alliance or joint venture to boost their company’s growth or profitability in the coming year. These operations demand a high level of trust, collaboration and equitable risk-sharing, as well as autonomy granted to both firms. Through an in-depth case study, this study aims to reveal how an alliance was formed between two companies, navigating between entrepreneurial experience and the co-construction of a network to share a technological tool.

Design/methodology/approach

The author conducted several interviews with one of the founders of Beta France, and the author had access to a large amount of information on the launch of the entrepreneurial project.

Findings

The author presents the reasons for Beta France to join a network of alliances rather than entering into a joint venture. In doing so, the author emphasizes the importance of independence between actors as a key element triggering innovation.

Originality/value

This study points out how a fintech startup opens up perspectives for new digital market participants. The author lists the risks that CEOs joining an alliance must be aware of, and the author details how to avoid falling into an asymmetrical alliance by keeping a center of expertise that cannot be duplicated by other partners.

Details

Journal of Business Strategy, vol. 45 no. 5
Type: Research Article
ISSN: 0275-6668

Keywords

Article
Publication date: 26 February 2024

Priyanka Thakral, Koustab Ghosh and Dheeraj Sharma

The purpose of this paper is to integrate academic research on hubristic organizational leaders by proposing a comprehensive conceptual framework and research directions on the…

Abstract

Purpose

The purpose of this paper is to integrate academic research on hubristic organizational leaders by proposing a comprehensive conceptual framework and research directions on the hubristic literature.

Design/methodology/approach

The paper systematically reviewed 25 years of literature on hubristic organizational leaders based on the PRISMA methodology.

Findings

The literature on hubristic leaders is analyzed, and a conceptual framework is presented that highlights the antecedent, consequence, mediators and moderators. Literature has primarily focused on the negative impact of hubris leadership concerning firm performance and destructive behaviors. Few scholars have explored the positive side of hubris leadership, relating it to innovation and product success.

Originality/value

This paper presents the first systematic review of hubristic organizational leaders, to the best of the authors’ knowledge. The review provides an improved grasp of the current status of research, trends and potential future research directions.

Details

Management Research Review, vol. 47 no. 8
Type: Research Article
ISSN: 2040-8269

Keywords

Content available
Article
Publication date: 20 August 2024

Ha Ta, Pritosh Kumar, Adriana Rossiter Hofer and Yao “Henry” Jin

Supply chain (SC) professionals are increasingly working alongside business partners of diverse backgrounds, which has been argued to engender both innovation and creativity but…

Abstract

Purpose

Supply chain (SC) professionals are increasingly working alongside business partners of diverse backgrounds, which has been argued to engender both innovation and creativity but also found as potentially detrimental to SC relationships and performance. To reconcile these views, this study explores two mechanisms – supplementary (similarity) and complementary fits – at the surface (observable traits) and deep (unobservable characteristics) levels and their impact on a focal firm representative’s perception of a SC partner’s trustworthiness.

Design/methodology/approach

Model was tested using survey data from 285 managers involved in interorganizational SC relationships.

Findings

Results indicate that a focal firm representative’s perception of supplementary and complementary fits with a SC partner positively impacts their perception of the partner’s trustworthiness. However, the effects of similarity at both surface and deep levels and complementarity weaken each other.

Practical implications

Understanding the mechanisms of diversity in SC relationships is crucial for fostering trustworthiness and achieving organizational objectives. Firms should evaluate both supplementary and complementary fits when hiring or assigning roles. Embracing a complementary fit not only promotes diversity but also mitigates the negative impact of similarity bias, ultimately strengthening trustworthiness within the organization's SC ecosystem.

Originality/value

By simultaneously examining individual and combined effects of two unique mechanisms of supplementarity and complementarity at the surface and deep levels, this study sheds light on inconsistent findings of the effects of diversity in the SCM literature.

Details

International Journal of Physical Distribution & Logistics Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0960-0035

Keywords

Open Access
Article
Publication date: 15 February 2024

Anmari Viljamaa, Sanna Joensuu-Salo and Elina Varamäki

The purpose is to examine the relationship between entrepreneurs’ exit strategies and modes of entry. The topic of exit strategies in the context of approaching retirement…

Abstract

Purpose

The purpose is to examine the relationship between entrepreneurs’ exit strategies and modes of entry. The topic of exit strategies in the context of approaching retirement warrants further attention.

Design/methodology/approach

We apply logistic regression to analyse 1,192 responses to an online survey of firms with entrepreneurs aged over 55.

Findings

Family successors are more likely to choose family succession and buyers to choose to sell, but the association between founding and exit mode cannot be confirmed. Firm size is also significant. Our findings suggest that entry and exit via a business transfer are linked. Entrepreneurs might be influenced by their form of entry when choosing their exit strategy.

Research limitations/implications

The data were collected from a single European country, limiting generalisation. Future research should incorporate intervening variables not controlled for here, such as, entrepreneurial experience. Future studies should also seek to test the existence of imprinting directly, as it is implied rather than verified here.

Practical implications

If the entry mode has a lasting effect on the entrepreneur as our results suggest, thus influencing the exit strategy selected, entrepreneurs could benefit from greater awareness of the imprinting mechanism. Increasing awareness of imprinted biases could unlock the benefits of exit strategies previously overlooked.

Originality/value

The study is the first to consider sale, family succession and liquidation as exit strategies in relation to the original entry mode of ageing owners. It contributes to the understanding of exit strategies of ageing entrepreneurs and proposes using entrepreneurial learning and imprinting as lenses to clarify the phenomenon.

Details

Journal of Small Business and Enterprise Development, vol. 31 no. 5
Type: Research Article
ISSN: 1462-6004

Keywords

Article
Publication date: 16 September 2024

Javier Martínez-Falcó, Eduardo Sánchez-García, Bartolomé Marco-Lajara and Rosario Andreu

The present research aims to analyze the influence of Green Supply Chain Management (GSCM) on the Sustainable Performance (SP) of Spanish wineries, examining the intermediary…

Abstract

Purpose

The present research aims to analyze the influence of Green Supply Chain Management (GSCM) on the Sustainable Performance (SP) of Spanish wineries, examining the intermediary roles of Circular Economy Capability (CEC) and Green Ambidexterity Innovation (GAI) within this primary relationship. In particular, the study seeks to answer the following Research Questions (RQs): (RQ1), does GSCM exert a positive impact on wineries’ SP? (RQ2), does CEC play a mediating role in the interconnection between GSCM and wineries’ SP? And (RQ3), does GAI function as a mediator in the interplay between GSCM and wineries’ SP?

Design/methodology/approach

The research utilizes Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate the hypothesized theoretical model using primary data collected from 196 Spanish wineries from September 2022 to January 2023.

Findings

The results reveal a positive relationship between GSCM and SP in Spanish wineries, as well as the existence of positive partial mediations of CEC and GAI in this main linkage, which allows an affirmative answer to the three RQs formulated.

Originality/value

Distinguished by its innovative exploration, this research marks a pioneering effort in the uncharted field of scrutinizing CEC and GAI as mediating factors in the GSCM-SP nexus, thereby enriching the existing body of knowledge and opening new avenues for future academic research on sustainability in the wine industry.

Details

British Food Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 27 August 2024

Luu Tien Dung

Inspired by the internationalisation paths to prosperity of small and medium-sized enterprises (SMEs), where narcissistic leaders are diligent about organisations but also pursue…

Abstract

Purpose

Inspired by the internationalisation paths to prosperity of small and medium-sized enterprises (SMEs), where narcissistic leaders are diligent about organisations but also pursue their dark goals, this study aims to concurrently examine two avenues for the internationalisation of narcissistic leaders in SMEs concerning the function of team organisational citizenship behaviours (OCB): corporate social irresponsibility (CSI) and digital business model innovation (BMI).

Design/methodology/approach

This study utilised a quantitative design emphasising mature theory research, and data was analysed using multiple regression analysis and Hayes' process model. The data for this study was collected via surveys from 270 SMEs in Vietnam.

Findings

The study showed that narcissistic Chief Executive Officers (CEOs) can penetrate the global market profoundly by utilising both the righteous path, which is based on the power of the times via BMI, and the unethical path, CSI. However, team devotion via OCB can mitigate the unethical conduct of narcissistic CEOs.

Practical implications

The study endeavoured to find a path to internationalisation for SMEs in emerging markets with high economic openness and increasingly close connections with international markets, via two strategies for SMEs to conquer the international market more successfully, and with utilising the foundations of CEO narcissism and team citizenship behaviour.

Originality/value

This study contributed to the theory of SME internationalisation by employing the resource-based view and upper-echelon theory, with the updated Uppsala model as its foundation.

Open Access
Article
Publication date: 26 December 2023

Bradley J. Olson, Satyanarayana Parayitam, Matteo Cristofaro, Yongjian Bao and Wenlong Yuan

This paper elucidates the role of anger in error management (EM) and organizational learning behaviors. The study explores how anger can catalyze learning, emphasizing its…

1829

Abstract

Purpose

This paper elucidates the role of anger in error management (EM) and organizational learning behaviors. The study explores how anger can catalyze learning, emphasizing its strategic implications.

Design/methodology/approach

A double-layered moderated-mediated model was developed and tested using data from 744 Chinese CEOs. The psychometric properties of the survey instrument were rigorously examined through structural equation modeling, and hypotheses were tested using Hayes's PROCESS macros.

Findings

The findings reveal that anger is a precursor for recognizing the value of significant errors, leading to a positive association with learning behavior among top management team members. Additionally, the study uncovers a triple interaction effect of anger, EM culture and supply chain disruptions on the value of learning from errors. Extensive experience and positive grieving strengthen the relationship between recognizing value from errors and learning behavior.

Originality/value

This study uniquely integrates affect-cognitive theory and organizational learning theory, examining anger in EM and learning. The authors provide empirical evidence that anger can drive error value recognition and learning. The authors incorporate a more fine-grained approach to leadership when including executive anger as a trigger to learning behavior. Factors like experience and positive grieving are explored, deepening the understanding of emotions in learning. The authors consider both negative and positive emotions to contribute to the complexity of organizational learning.

Details

Management Decision, vol. 62 no. 13
Type: Research Article
ISSN: 0025-1747

Keywords

Open Access
Article
Publication date: 2 August 2024

Gabriele D’Alauro, Alberto Quagli and Mario Nicoliello

This paper aims to analyze the direct and indirect effects of investor protection on forced CEO turnover.

Abstract

Purpose

This paper aims to analyze the direct and indirect effects of investor protection on forced CEO turnover.

Design/methodology/approach

The authors investigate 5,175 firm-year observations from 16 European countries over 2012–2018, collect data on four national investor protection indicators, identify 196 forced CEO turnovers and use multiple logistic regression models.

Findings

The results show that a reduction in the degree of investor protection significantly increases the probability of a forced change of the company’s CEO. Furthermore, when the degree of investor protection increases, directors are attributed a lower degree of responsibility in the event of a decline in earnings performance. Therefore, the relation between a decrease in profitability and a forced change of CEO is reduced.

Research limitations/implications

The research is focused on countries belonging to the European Economic Area and most of the investor protection indicators are derived from surveys. Concerning policy implications, the findings suggest that regulators should focus on the effective enforcement of investor protection mechanisms.

Social implications

The results confirm that characteristics at the country level have an impact on corporate decisions, highlighting the importance of increasing the degree of investor protection as a means of mitigating agency conflicts and improving stewardship.

Originality/value

To the best of the authors’ knowledge, this study explores a relatively underinvestigated topic as it uses investor protection indicators to jointly evaluate both direct and indirect effects on forced changes of CEO through cross-national research.

Details

Corporate Governance: The International Journal of Business in Society, vol. 24 no. 8
Type: Research Article
ISSN: 1472-0701

Keywords

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