Search results

Taiwan promotes social enterprises with the Social Enterprise Action Plan and Social Innovation Action Plan, focusing on solving social problems and achieving sustainable development goals. This study aims to clarify the impetus for the above policies and determines whether the relevant policy tools can achieve the established policy goals.

This study adopts the in-depth interview method and uses the “social impact investment framework” constructed by OEDC and Dunn’s definition of public policy stakeholders to select 22 respondents, who were divided into three groups.

Taiwan’s decision-making in social enterprise policy is mainly driven by the pressure of youth unemployment and the 318-student movement. Intrinsic motivation strategies popularized the concept of social enterprise. Various strategies are used to break the limitations and diversify the organization, trigger more diverse social investments, broaden the goals of investment and complete the social enterprise ecosystem through these. Taiwan’s social enterprise policies are consistent with the global trend of “replacing subsidies with investment.”

This study shows that social enterprises generate mutual benefits between investors and social enterprises, that is, achieve free matching through external mechanisms. This study fills the gaps in Oliver’s “behavioral cube” framework of policy instruments. A “behavioral four-dimensional matrix” composed of nudge, shove, budge and reciprocity is proposed to complete the framework for social enterprise policy analysis tools.

Using the Shanghai pilot free trade zone (SPFTZ) as the testing ground for further reform and opening up,the links between global value chain (GVC) and pilot free trade zone (PFTZ) programs are mutually reinforcing. GVC creates opportunities for companies to use PFTZ to reduce their costs and increase their competitiveness, while PFTZ can facilitate the movement of goods within GVC and promote the development of GVC by attracting foreign investment. Overall, in SPFTZ, the industrial structure is promoted due to trade and investment facilitation, innovation promotion, and comprehensive service platform inside SPFTZ.

This study examined industrial upgrading in GVC (IUGVC) using five indicators under three quantitative dimensions: product, process, and skill upgrading. Difference-in-Differences (DID) model is employed for the impact assessment of SPFTZ. Parallel trend analysis and Granger causality analysis are performed to check the reliability of DID outcome. Finally, robustness test using exogenous control variables are carried out.

A positive impact of SPFTZ is found on IUGVC, which is due to promoting effect of SPFTZ on foreign direct investment and technological innovation. Based on the study's findings, policy recommendations are given, such as providing business support to enterprises operating inside a PFTZ.

From a GVC perspective, the impact of theSPFTZ establishment on IUGVC cannot be ignored, and is so far missing in the literature.

This paper aims to examine the relationship between employee dynamic capabilities (EDCs), innovative work behavior (IWB) and job performance (JP) among nurses in public hospitals in Iraq. It also determines the mediating role of IWB in the relationship between EDC and JP.

This study uses structural equation modeling via partial least squares (PLS-SEM) and bootstrapping estimation to analyze the model. A total of 425 respondents participated in the survey, though only 372 participants completed all the items in the questionnaire. Hence, 372 responses were analyzed after data screening.

This study indicates that EDC has a positive correlation with IWB among nurses in public hospitals in Iraq. It also shows that IWB has a positive relationship with JP. It further demonstrates that IWB has a positive mediating effect on the relationship between EDC and JP among nurses in Iraq’s public hospitals.

The implication of this study is that EDC can significantly predict IWB, while the latter is a significant predictor of JP among nurses in public hospitals in Iraq. Besides, the relationship between EDC and JP is significantly mediated by IWB. However, as a cross-sectional investigation showing a single snapshot in time, this study has some limitations in terms of establishing strict causality among the variables. Rather than extensive actual data, the findings are based on a log compiled by a key respondent. The findings are obtained from a survey conducted in one country, but certain variables, such as EDC, may have varying implications across different countries. Hence, future research can focus on a diverse range of countries, which could be used to ascertain the findings’ generalizability.

This study advances our understanding of the direct effect of the exploration and exploitation variables as well as the mediating effect of IWB in the relationship between EDC and JP among nurses in public hospitals in Iraq.

This article intends to explore how organizational learning affects innovation in public library services, and the role of public librarians in innovation in library services.

This study collected 375 valid questionnaires from 19 public libraries in Shanghai and Zhejiang based on organizational learning, organizational innovation and employee psychological empowerment theory. Additionally, SPSS and HLM are used to analyze the relationship among the three processes of organizational learning: knowledge acquisition, knowledge sharing and knowledge application, and public library service innovation.

Results show that organizational learning has a significant positive effect on the service innovation of public libraries. Knowledge acquisition and knowledge application in the process of organizational learning have a significant positive influence on the service innovation of public libraries, but the impact of knowledge sharing on service innovation is weak. Employee psychological empowerment has a negative regulating influence on knowledge sharing–public library service innovation, but no significant influence on knowledge application–public library service innovation and knowledge acquisition–public library service innovation.

This research explores the effectiveness of the theory of organizational learning in the field of public libraries and also confirms the role of librarians in the work of public libraries. Together, they promote the innovation of public libraries.

The purpose of this paper is to investigate the relationship between tax avoidance and earnings persistence in the light of a developing economy, with the main focus on China.

In the analysis, the author conducts a survey on the tax avoidance situation of Chinese listed companies from 2012 to 2020. Then, a multivariate regression analysis is performed in order to analyse the relationship between corporate tax avoidance and earnings persistence.

The findings of the present study show that tax avoidance has a significant positive effect on earnings persistence. However, when the degree of tax avoidance is high, the “risk effect” of tax avoidance exceeds the “value effect”, and tax avoidance will reduce the persistence of earnings. This conclusion is even more prominent when the company is non-state-owned. Further research shows the increase of institutional investors’ shareholding ratio can improve “value effect” of tax avoidance, lessen “risk effect” of tax avoidance, and positively affect the relationship between tax avoidance and earnings persistence.

This study provides evidence for investors to understand the dual effect of tax avoidance on earnings persistence. The results may have implications for regulatory bodies. They can provide a better understanding of the corporate governance role of institutional investors in curbing opportunistic tax avoidance.

This study enriches the research on tax avoidance effects by analysing the impact of tax avoidance on earnings persistence. This study also compensates for the shortcomings of analysing earnings persistence mainly from the perspective of tax differences in the past, and promotes the study of the corporate governance effects of institutional investors under different levels of tax avoidance.

This paper aims to explain the causal complexity between ecosystems of doing business and living standards based on the theoretical model of the ecosystem of doing business proposed by Li (2019) and Du et al. (2020). By integrating ecological theory, transaction cost theory and institutional logics theory, this study explored effective ecosystems of doing business that achieve high living standards and explained the interpretive mechanisms behind different ecosystems of doing business. Moreover, this study also analyzed whether there were any necessary elements that lead to high living standards and discussed how the interactions between these elements influence carrying capacity and transaction costs from government logic and market logic, thus affecting living standards.

In this study, fuzzy set qualitative comparative analysis (fsQCA) and necessary condition analysis (NCA) were combined to analyze the data from the 2020 China City Statistical Yearbook, covering the main socioeconomic statistical data of cities at all levels in 2019.

This study found that no individual factor of the ecosystems of doing business was necessary to achieve high living standards, but the high level of human capital, innovation capacity, financial access and market demand play a significant role in achieving high living standards. Furthermore, two effective types of ecosystems of doing business lead to high living standards, namely, market dominance (government’s “invisible hand” or “nudging hand”) and government–market logic mutualism/symbiosis (government’s “helping hand”).

First, this work found that individual elements were not a necessary condition for high living standards, not only in kind but also in degree, complementing fsQCA with NCA, which indicates that environmental elements can be substituted by others. Second, this study considered the complex effects and explained the mechanisms behind different ecosystems of doing business, drawing on ecological theory, transaction cost theory and institutional logics theory from a configurational perspective. This study deepened the theories’ applications in the field of living standards and further discussed the elements interactions. Third, this study introduced configurational perspective and QCA into living standards research and adopted a mixed method that combines fsQCA and NCA to analyze the causal complexity between ecosystems of doing business and people’s living standards.

Following the growing adoption of social media, many entrepreneurs are launching personal social media channels. This study focuses on the effect of entrepreneurs' shared information on We Media platforms on the value relevance of their earnings.

Using entrepreneurs' We Media data collected from A-share-listed companies on the Shanghai and Shenzhen Stock Exchanges from 2010 to 2018, this study investigates the effect of the data on the value relevance of earnings using the modified Ohlson model. The authors applied textual analysis to retrieve entrepreneurial We Media data acquired manually from Weibo.

We Media platforms can increase the value relevance of earnings. Entrepreneurs can enhance investor trust by establishing social ties with investors. Investors are more likely to recognize earnings information publicized by enterprises, owing to internal consistency. Particularly, value relevance improves significantly with more personal information being posted and more “likes” being acquired on entrepreneurs' We Media accounts. This positive effect is more obvious in privately owned and highly marketized regions.

The findings extend the research on the economic consequences of We Media as an important information channel, enrich the research on the social media posting behavior of entrepreneurs and provide a reference for enterprises to instill trust using new information disclosure methods and for governments to establish a safe internet environment to promote the sustainable development of the capital market.

This study aims to investigate the influence and impact mechanism of capital tax incentives on firm innovation.

This study employs the difference-in-differences (DID) method, in conjunction with the exogenous impact of accelerated depreciation (AD) pilot policy. This study selects Chinese listed companies from 2010 to 2017 as the research sample.

Firstly, AD exerts a substantial positive effect on the quantity and quality of the innovation output of firms, and the positive impact results primarily from heightened investment in fixed assets, particularly, machinery and equipment. Secondly, the influence of the policy is pronounced in non-state-owned enterprises, mature enterprises, less capital-intensive enterprises and non-high-tech industries, which all exhibit strong innovation incentives. Lastly, the tax incentive policy significantly stimulates firm innovation in the short term, but its long-term impact on innovation incentives lacks statistical significance.

This study highlights the significance of capital tax incentives in facilitating the innovation process in firms.

Corporate social responsibility (CSR) is viewed as a differentiating strategy that wins over stakeholders’ confidence. Due to the potential strategic and positive effects on businesses, the study of CSR and its relationship to competitiveness has gained relevance. While studies have examined the impact of CSR activities on firm competitiveness, the findings so far remain contradictory. Further research on the underlying processes/mechanisms that explain how CSR contributes to competitiveness remains scarce. Accordingly, this study aims to look into the link between CSR and competitiveness with a focus on Asian business and management studies.

By using a bibliometric approach, this paper aims to provide a review of the state-of-the-art research on the linkage between CSR and competitiveness in Asian context. The sample for this research included all 538 studies from the period of 2001–2023 in the Scopus database. A bibliometric study included both co-occurrence and co-citation analysis.

The study’s findings made significant contributions by identifying seven distinct clusters of co-occurrences. Using co-citation, three journals-based co-citation clusters and another three authors-based co-citation clusters are identified. The findings show how processes/mechanisms such as – accountability, multi-stakeholder dialogue/engagement, resource generation, emphasizing sustainable development goals and emerging markets, redefining strategy, cultivating value/vision and CSR leadership – are increasing in importance.

Overall, the authors argue that CSR-led competitiveness is indeed one of the key drivers for improved sustainability performance of a firm.

Based on findings, a conceptual framework has been proposed highlighting different processes and mechanisms that influence the CSR-led competitiveness – outcomes relationship.

This examine the impact of environmental, social and governance (ESG) performance on financial reporting quality (FRQ) before and during COVID-19 in the Egyptian market.

This study uses quarterly data from 2017 to 2021 to draw conclusions, with a sample consisting of 486 firm-year observations for 27 Egyptian companies listed on the Standard and Poor’s/Egyptian Stock Exchange ESG index. This study uses both firms’ ESG scores and the Beneish Model, an earnings detection model, as proxies for FRQ. COVID-19 effects on ESG performance and FRQ were examined by using Pearson’s correlation coefficient and two-stage least squares.

COVID-19 has a significant impact on the link between ESG and FRQ. This implies that corporations with high ESG performance are less likely to manipulate earnings (having a low M-score) and thus provide high FRQ during the COVID-19 pandemic. Moreover, there is a significant positive relationship between firm size, leverage and M-Score, indicating that large firms typically present a high FRQ.

The sample size and data availability are the main research limitations. Additionally, this study only considers the effects of firms’ ESG performance on FRQ during the COVID-19 pandemic. Thus, future research should consider other factors associated with investors’ corporate social responsibility (CSR).

This research has practical implications for market regulators seeking to establish a legislative framework and enhance guidance to mandate managers to provide ESG data and CSR reports appropriate for Egypt and other developing economies in times of crisis.

Promoting the adoption of ESG practices in business, particularly during crises, has the potential to effectively provide high-quality and reliable financial reporting required for investment.

This study aspires to address notable deficiencies in the pertinent literature concerning the relationship between ESG performance and FRQ during COVID-19. To the best of the authors’ knowledge, little is known about how ESG performance changes in response to pandemics in emerging markets. To address this gap, this study examines the effects of COVID-19 on the relationship between ESG performance and FRQ in Egyptian-listed firms from 2017 to 2021.