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Adopting digital transformation is changing the methods through which companies' function, generating novel possibilities and difficulties that force firms to adjust to remain competitive in the digital era. It is critical for firms to embrace this change and utilize technology to develop a more flexible, proactive and effective approach as digital transformation continues to advance at an accelerating pace. Vietnam has been placed at the forefront of these changes in attracting investments and becoming a hub of international trade. As a result, Vietnamese firms have been implementing restructuring and adopting digital transformation to remain competitive with the flow of foreign investment. This paper aims to examine the effects of digital transformation on corporate restructuring in Vietnam. The authors then investigate the moderating role of corporate governance in the digital transformation – corporate restructuring nexus.

The authors employ content analysis to extract information from the annual reports of 747 Vietnamese listed companies, where the authors focus on specific phrases, such as “digitalization”, “big data”, “cloud computing”, “blockchain” and “information technology” over a period of 11 years, from 2011 to 2021. The frequency count of these keywords is calculated to represent the level of digital transformation for the Vietnamese listed firms. A final sample of 118 Vietnamese listed firms with sufficient data is selected for the analysis using the generalized method of moments (GMM) approach.

The results indicate that digital transformation and corporate governance negatively impact corporate restructuring when their effect on corporate restructuring is examined independently. However, corporate governance strengthens the effect of digital transformation on corporate restructuring.

This paper is one of the first to investigate the moderating role of corporate governance on the effect of digital transformation on corporate restructuring in Vietnam. The findings inspire listed firms in Vietnam to implement digital transformation during their corporate restructuring to enhance performance.

The purpose of this study is to examine the impact of managerial short-termism on green innovation of firms and the moderating role of digital transformation of enterprises in the association between managerial short-termism and green innovation.

This study uses data from Chinese A-share listed companies from 2001 to 2021 and employ panel fixed model and moderating effect model to examine the impact of managerial short-termism on green innovation of firms and the moderating role of digital transformation of enterprises in the association between managerial short-termism and green innovation.

The findings of this study reveal that managerial short-termism exerts negative influence on green innovation. Digital transformation enables firms to reduce the adverse effect of managerial short-termism on green innovation because digital transformation enhances information processing ability and then improves internal corporate governance and analyst coverage. Moreover, the moderating role of digital transformation is more prominent for firms with lower internal corporate governance, for firms with less analyst coverage and for non-state-owned enterprises.

This paper intends to address the following two questions: what is the impact of managerial short-termism on green innovation and what is the role of digital transformation in the two variables’ association? By using data of Chinese A-share listed companies from 2001 to 2021 and developing two individual indexes to measure managerial short-termism and digital transformation, the authors empirically test these above two questions. The results of this study indicate that: First, drawn on time-oriented theory and upper echelon theory, managerial short-termism has an adverse effect on firms’ green innovation. Second, digital transformation enables firms to reduce the negative effect of managerial short-termism on green innovation. Furthermore, the moderating mechanism tests show that the corporate governance effects of digital transformation play a supervisory role that impels managers to reduce short-term investments and promote firms’ green R&D investments, which helps to reduce the negative effect of managerial short-termism on green innovation. Additionally, the heterogeneity checks show that the moderating role of digital transformation in the relation between managerial short-termism and green innovation is more prominent for firms with lower internal corporate governance, with less analyst coverage and for non-state-owned enterprises.

This study aims to investigate the effects of firm- and governance-specific characteristics on digital trust (DT) and firm value. Firm-specific factors include return on assets (ROA), market-to-book ratio (M/B ratio), size and leverage, whilst governance-related factors comprise board size, percentage of female board members, board independence and institutional ownership. All listed US firms over the period of 2011–2016 were analysed in this study.

This study provides a novel method to empirically measure DT by combining multiple variables to create a combined DT score. The variables include security and privacy scores, security rankings and data breaches, amongst others. Subsequently, a linear regression was performed to evaluate the effect of firm- and governance-specific characteristics on DT, as well as the effect of DT on firm value.

By using signalling theory, this study finds significant evidence that a firm’s profitability (ROA) decreases whilst its size increases DT. This could be due to the fact that firms with lower DT monetise data more actively, decrease DT and increase short-term profitability. Significant evidence also shows that increasing DT leads to an increase in firm value.

Although numerous studies have been conducted on developing customers’ trust by incorporating corporate social responsibility to improve firm value, the literature remains still on its digital analogue. Therefore, this study extends the knowledge of corporate digital responsibility (CDR) by providing a novel method for calculating DT across industries as an antecedent of CDR. Specifically, it sheds light on how firms can enhance DT by utilising firm- and governance-level factors. This enhanced DT can subsequently increase firm value. The study provides important managerial implications by providing empirical evidence that cybersecurity investments increase firm value. This value increase is related to the rise in shareholder value amongst investors and the increase in the organisation’s consumer perceptions as the latter’s interests are better managed.

The implementation of high performance computing (HPC) in business (especially small and medium-sized enterprises) is accompanied with mistrust to a certain extent, which has imposed the need for building of digital trust (DTrust) among stakeholders. The purpose of the present paper is to find out the ways on how to build and maintain such trust.

Analysis and critical reflection on previous research dealing with phenomena of digital transformation (DT), HPC, corporate digital responsibility (CDR) and DTrust have enabled the authors to design their own conceptual model as the answer to the research questions of how, and in what way, CDR influences DTrust.

The authors have determined that the previous researches pointed to the existence of the correlation between CDR and DTrust although they did not elaborate on this explicitly. It was shown that the DT itself directly influences trust and sustainability. The indirect influence DT has via CDR was the task the authors undertook through designing a new conceptual model within whose frame the authors separately presented the influence of total CDR on DTrust as well as of the specific CDR dimensions on the particular dimensions of DTrust.

The authors tried to offer the conceptual model that exactly determines the relation of individual dimensions of the processed phenomena by analyzing theoretical and empirical researches carried out so far, and eo ipso shed more light on their mutual relation. The authors firmly believe that this paper offers a useful frame for further empirical researches.

This article examines the leadership vision, values and vigilance of an emerging markets logistics firm in managing customer and humanitarian concerns and critical supply chains during the COVID-19 pandemic. The study explores how an emerging markets firm has contributed to global supply chain mobility and vaccine distribution in the pandemic – keeping cargo moving – drawing on vision, values and vigilance, including attention to the innovation momentum of the firm.

The article concentrates on an exemplar firm, leader and management team to illustrate challenges of helmsmanship during the pandemic for an emerging markets firm, Agility, that operates worldwide in numerous developed and developing economy markets. The article develops a case study analyzing how Agility has met the simultaneous challenges for innovation and transformation in the digital revolution and navigation through the crisis times of the global pandemic. The analysis derives from direct management communications, corporate documents and media sources.

The vision, values and vigilance of the leadership, with emphasis on digital innovations and disruptions, digital supply chains, humanitarian partnerships, focusing both globally and on emerging markets, and nurturing smaller as well as larger businesses, have enabled the firm to thrive. Given the importance of global supply chains during COVID-19, Agility is a pivotal example of partnering with governments and pharmaceutical companies worldwide in delivering the new array of vaccines, as well as personal protective equipment and other medical supplies, in the battle against the pandemic. Agility in addition illustrates the strategic value of partnering with other logistics firms in humanitarian collaborations as well as in business strategy transactions.

The article contributes to the emergent research stream on leadership, innovation and internationalization in the Arabian Gulf Cooperation Council and Middle East North Africa (GCC/MENA) region and more generally on the strengths and proficiencies of emerging market firms and leaders. Future research could examine additional firms, industries or regions of the world during the pandemic or other crisis contexts. Further data sources and analyses can be used in validating and extending the findings.

Digital supply chains, humanitarian partnerships and an emphasis on digital communications, storage and transportation innovations can benefit firms from all regions of the world during the global pandemic and other crises, as well as in normal operations.

Emerging markets represent the majority of global population and economic growth, as well as of pandemic cases and mortality risk, signifying the importance of leadership, collaboration and innovation around issues such as vaccine delivery into emerging markets regions of the world.

The article takes a revelatory case perspective in the pandemic crisis context from a unique foundation of immersive field research and data access in the GCC/MENA) region.

The purpose of this paper is to investigate the implementation of digital transformation in small and medium-sized enterprises in Vietnam.

The research features in-depth personal interviews with SME executives and managers.

The findings of this study may be summarized into five main areas: (1) multi-tasking role and scarcity of resources; (2) risk; (3) data-driven decision-making processes; (4) efficient communications; and (5) strategic issues. These categories emerged from the content analysis process.

Qualitative research provides a good explanation for situations in actual firms but may not always be generalizable.

Means of overcoming problems with implementing digital transformation in Vietnamese SMEs are provided.

Most studies of Vietnamese companies focus on intensive manufacturing and membership in supply chains. Few studies consider the emergent service and technology sector.

Following the surge of documents laying out organizations' ethical principles for their use of artificial intelligence (AI), there is a growing demand for translating ethical principles to practice through AI governance (AIG). AIG has emerged as a rapidly growing, yet fragmented, research area. This paper synthesizes the organizational AIG literature by outlining research themes and knowledge gaps as well as putting forward future agendas.

The authors undertake a systematic literature review on AIG, addressing the current state of its conceptualization and suggesting future directions for AIG scholarship and practice. The review protocol was developed following recommended guidelines for systematic reviews and the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA).

The results of the authors’ review confirmed the assumption that AIG is an emerging research topic with few explicit definitions. Moreover, the authors’ review identified four themes in the AIG literature: technology, stakeholders and context, regulation and processes. The central knowledge gaps revealed were the limited understanding of AIG implementation, lack of attention to the AIG context, uncertain effectiveness of ethical principles and regulation, and insufficient operationalization of AIG processes. To address these gaps, the authors present four future AIG agendas: technical, stakeholder and contextual, regulatory, and process. Going forward, the authors propose focused empirical research on organizational AIG processes, the establishment of an AI oversight unit and collaborative governance as a research approach.

To address the identified knowledge gaps, the authors present the following working definition of AIG: AI governance is a system of rules, practices and processes employed to ensure an organization's use of AI technologies aligns with its strategies, objectives, and values, complete with legal requirements, ethical principles and the requirements set by stakeholders. Going forward, the authors propose focused empirical research on organizational AIG processes, the establishment of an AI oversight unit and collaborative governance as a research approach.

For practitioners, the authors highlight training and awareness, stakeholder management and the crucial role of organizational culture, including senior management commitment.

For society, the authors review elucidates the multitude of stakeholders involved in AI governance activities and complexities related to balancing the needs of different stakeholders.

By delineating the AIG concept and the associated research themes, knowledge gaps and future agendas, the authors review builds a foundation for organizational AIG research, calling for broad contextual investigations and a deep understanding of AIG mechanisms. For practitioners, the authors highlight training and awareness, stakeholder management and the crucial role of organizational culture, including senior management commitment.

Existing studies have been conducted to explain the process of digital transformation. This work aims to identify the paradoxes encountered by companies in undertaking digital transformation and the role of digital affordances in overcoming these paradoxes.

This study uses rich empirical data from four traditional Chinese manufacturers that have successfully achieved digital transformation to explain how companies can overcome the digital transformation paradox with the help of digital affordances.

The authors identify the paradoxes that traditional companies encounter when carrying out data transformation based on the experience of four Chinese traditional manufacturing enterprises that have successfully achieved digital transformation – the paradox of flexibility and stability of organization structure, the paradox of cost and profit and the paradox of perception between executives and employees. Based on this, we propose three digital affordances that play an important role in overcoming the digital transformation paradoxes – digital decentralization, digital agility and digital citizenship.

This study identifies three forms of critical digital affordances and introduces citizenship into digital transformation contexts.

This study seeks to examine the key factors that affect the timeliness of corporate internet reporting (CIR) by the Egyptian listed corporations on the Cairo and Alexandria Stock Exchange.

The authors use firm characteristics and corporate governance variables to investigate the influence on the timeliness of CIR. They also develop a disclosure index to measure the timeliness of CIR for the listed Egyptian corporations.

The primary analysis finds a significant relationship between the timeliness of CIR and firm size, type of industry, liquidity, ownership structure, board composition and board size. The results indicate that firms typically in the service sector, that are large and have a high rate of liquidity, a high proportion of independent directors, a large number of board directors and a high free float disclose more timely information on their web sites. Furthermore, a significant association between the entire independent variables and some items of timeliness of CIR is found.

This study is one of the first empirical studies to investigate the relationship between the corporate governance and the timeliness of CIR in an emerging market.