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1 – 10 of over 2000
Article
Publication date: 22 August 2023

Michael D. Collins

Paradoxical leadership concerns competing yet interrelated leader behaviors in response to conflicting workplace demands. Emerging research examines the outcomes of paradoxical…

Abstract

Purpose

Paradoxical leadership concerns competing yet interrelated leader behaviors in response to conflicting workplace demands. Emerging research examines the outcomes of paradoxical leadership, yet less is known about its antecedents. This article aims to examine the combined effect of leader fluid intelligence, trait anxiety and trait anger, on transformational leadership and abusive supervision as contrasting paradoxical leader behaviors.

Design/methodology/approach

This study involves 157 leader–manager dyads, and 137 leader–follower teams utilizing a cross-correlational, time-lagged, online survey design.

Findings

Results indicate that leader fluid intelligence moderates the relationship between leader trait emotions and behavior such that low fluid intelligence and high trait anxiety results in manager perceptions of low transformational leadership, while low fluid intelligence and high trait anger results in follower perceptions of high abusive supervision.

Originality/value

The results suggest that fluid intelligence is a common factor that determines how leader trait emotions (anxiety and anger) are expressed through paradoxical leader behaviors as perceived by different hierarchical observers (i.e. a leader's superior and subordinates).

Details

Leadership & Organization Development Journal, vol. 44 no. 6
Type: Research Article
ISSN: 0143-7739

Keywords

Book part
Publication date: 2 May 2024

Amanuel Elias

This chapter examines the connections between race and class divisions and examines how they shape racial inequities in the distribution of resources, power and privilege…

Abstract

This chapter examines the connections between race and class divisions and examines how they shape racial inequities in the distribution of resources, power and privilege. Throughout history, racial identity has been a key factor in determining a person's position in modern capitalist societies. As such, issues of race and class have preoccupied sociologists and other scholars with diverse ideological orientations. This is highlighted in debates around the nexus of race and class in the production of racial structures, laws and institutions that legitimate and perpetuate the normalisation and centrality of whiteness. This chapter summarises some of the historical and ongoing debates, providing a synthesis of how race and class divisions continue to shape contemporary intergroup relations and social policy. It delves into racial capitalism and how race intersects with other social identities to determine socio-economic hierarchy in many western countries.

Details

Racism and Anti-Racism Today
Type: Book
ISBN: 978-1-83753-512-5

Keywords

Article
Publication date: 14 March 2024

Grant Richardson, Grantley Taylor and Mostafa Hasan

This study examines the importance of income income-shifting arrangements of US multinational corporations (MNCs) on future stock price crash risk.

Abstract

Purpose

This study examines the importance of income income-shifting arrangements of US multinational corporations (MNCs) on future stock price crash risk.

Design/methodology/approach

This study employs a sample of 7,641 corporation-year observations over the 2005–2017 period and uses ordinary least squares regression analysis.

Findings

The authors find that the income-shifting arrangements of MNCs are positively and significantly associated with stock price crash risk after controlling for corporate tax avoidance and other known determinants of stock price crash risk in the regression model. This result is robust to alternative measures of stock price crash risk and income-shifting, and several endogeneity tests. The authors also observe that income-shifting arrangements increase stock price crash risk both directly and indirectly through the information opacity channel. Finally, in cross-sectional analyses, the authors find that the positive association between income-shifting and stock price crash risk is more pronounced for MNCs that use tax haven subsidiaries and have weak corporate governance mechanisms.

Originality/value

The authors provide new empirical evidence that MNCs will likely face significant capital market consequences regarding their income-shifting arrangements.

Details

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

Keywords

Open Access
Article
Publication date: 4 July 2023

Christopher R. Reutzel, Carrie A. Belsito and Jamie D. Collins

The purpose of this paper is to add to the small but growing body of research examining the influence of founder gender on new venture access to venture development programs.

Abstract

Purpose

The purpose of this paper is to add to the small but growing body of research examining the influence of founder gender on new venture access to venture development programs.

Design/methodology/approach

Hypotheses were tested utilizing a sample of 482 nascent technology ventures which applied for admittance into a venture development organization headquartered in the southern region of the United States from March 2004 through February 2016.

Findings

Findings suggest that female-founded applicant ventures experience a higher likelihood of acceptance into venture development programs than male-founded applicant ventures. Results further suggest that social attention to gender equality reduces this effect for female-founded applicant ventures. Findings extend the understanding of the gendered nature of high-technology venturing and venture development organizations.

Research limitations/implications

The findings of this study may not generalize to new ventures operating in other contexts (e.g., non-U.S., low-tech, and other venture development programs). Additionally, this study's design and data limitations do not allow for the establishment of causality or address founder motivations to apply for acceptance into venture development programs.

Originality/value

This study adds to empirical findings regarding the influence of founder gender on new venture acceptance into venture development programs by developing and testing competing hypotheses. This study also extends extant research by examining the moderating effect of social attention to gender equality on the hypothesized relationships between founder gender and acceptance into venture development programs.

Details

New England Journal of Entrepreneurship, vol. 26 no. 1
Type: Research Article
ISSN: 2574-8904

Keywords

Book part
Publication date: 15 January 2024

Diana Bogueva, Dora Marinova, Natalia Waechter and İsmail Hakkı Tekiner

Generation Z is already an influential global cohort with strong stances about social, economic, and climate justice. According to the Global Gen Z Survey, worries about racism…

Abstract

Generation Z is already an influential global cohort with strong stances about social, economic, and climate justice. According to the Global Gen Z Survey, worries about racism, sexism, limitations on personal freedom and homophobia are the top social justice concerns while education, poverty, access to health care, access to viable and affordable housing, and cost of higher education top the list of economic justice concerns. Added to the list of concerns is climate change, including its intragenerational and intergenerational impacts, and in the words of one participant, “none of the rest… matter if we don't have a planet to live on.”

Book part
Publication date: 27 June 2023

Yaw Owusu-Agyeman

The outbreak of the SARS-CoV-2 (COVID-19) pandemic has caused significant disruptions to academic activities in educational institutions across countries of the world. In the…

Abstract

The outbreak of the SARS-CoV-2 (COVID-19) pandemic has caused significant disruptions to academic activities in educational institutions across countries of the world. In the context of transnational higher education (TNHE), the pandemic has led to major shifts in face-to-face teaching and learning, students’ support services and student engagement. While a number of scholarly studies have examined the effect of the pandemic on education provision across different educational levels, not much has been done to address existing gaps in how academic leaders could support the transformation of the TNHE sector to respond to current disruptions. In order to address these gaps, the current study adopts a case study approach to examine the complex and evolving academic leadership roles in TNHE institutions in Ghana with respect to remote teaching and learning and virtual team activities. The current study addresses the following questions: What academic leadership approaches are essential to developing innovative practices in host TNHE in order to meet the learning needs of students during and after the pandemic? How can transformational leadership approaches interface with institutional theory to provide new direction for transforming TNHE during and after the pandemic? How can academic leadership roles support the transformation of TNHE during and after the COVID-19 pandemic? As a major contribution for addressing gaps in academic leadership roles in TNHE environments especially during COVID-19, the current study proposes an eight-component transformation model. The study concludes by arguing that the challenges facing TNHE especially during the current period of disruptions will require a transformative and innovative academic leadership approach that would ensure that education delivery addresses current and future students’ learning needs.

Details

Internationalization and Imprints of the Pandemic on Higher Education Worldwide
Type: Book
ISBN: 978-1-83753-560-6

Keywords

Open Access
Article
Publication date: 15 February 2024

Jari Huikku, Elaine Harris, Moataz Elmassri and Deryl Northcott

This study aims to explore how managers exercise agency in strategic investment decisions (SIDs) by drawing on their knowledgeability of the strategic context. Specifically, the…

Abstract

Purpose

This study aims to explore how managers exercise agency in strategic investment decisions (SIDs) by drawing on their knowledgeability of the strategic context. Specifically, the authors address the role of position–practice relations and irresistible causal forces in this conduct.

Design/methodology/approach

The authors examine SID-making (SIDM) practices in four case organisations operating in highly competitive markets, conducting interviews with managers at various levels and analysing company documents. Drawing on strong structuration theory, the authors show how managerial decision makers draw upon their knowledge of organisational context when exercising agency in SIDs.

Findings

The authors provide insights into how SIDM behaviour, specifically agents’ conduct, is shaped by a combination of position–practice relations and the agents’ comprehension of their organisation’s context.

Research limitations/implications

The authors extend the SIDM literature by surfacing the issue of how actors’ conjuncturally-specific knowledge of external structures shapes the general dispositions they draw on in exercising agency in practice.

Originality/value

The authors extend the SIDM literature by surfacing the issue of how actors’ conjuncturally-specific knowledge of external structures shapes the general dispositions they draw on in exercising agency in practice. Particularly, the authors contribute to this literature by identifying irresistible causal forces and illuminating why actors might not resist in SIDM processes, despite having the potential to do so.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Open Access
Article
Publication date: 18 March 2024

David Michael Rosch, Lisa Kuron, Robert Reimer, Ronald Mickler and Daniel Jenkins

This study analyzed three years of data from the Collegiate Leadership Competition to investigate potential differences in longitudinal leader self-efficacy growth between…

Abstract

Purpose

This study analyzed three years of data from the Collegiate Leadership Competition to investigate potential differences in longitudinal leader self-efficacy growth between students who identify as men and those who identify as women.

Design/methodology/approach

Survey design.

Findings

Results indicate that women participants enter their competition experience at higher levels of leader self-efficacy than men and that both groups were able to sustain moderate levels of growth measured several months after the end of the competition.

Originality/value

The gap between men and women in their leader self-efficacy did not change over the several months of measurement. Implications for leadership educators are discussed.

Details

Journal of Leadership Education, vol. 23 no. 1
Type: Research Article
ISSN: 1552-9045

Keywords

Article
Publication date: 21 July 2023

Lutfi Abdul Razak, Mansor H. Ibrahim and Adam Ng

Based on a sample of 1,872 firm-year observations for 573 global firms over the period 2013–2016, this study aims to provide empirical evidence on how environmental, social and…

Abstract

Purpose

Based on a sample of 1,872 firm-year observations for 573 global firms over the period 2013–2016, this study aims to provide empirical evidence on how environmental, social and governance (ESG) performance affects corporate creditworthiness as measured by credit default swap (CDS) spreads.

Design/methodology/approach

The authors use a regression model that accounts for country, industry and time-fixed effects as well as the instrumental-based Generalized Method of Moments (GMM) approach to dynamic panel modeling.

Findings

This study finds that improvements in ESG performance, especially in its governance pillar, reduce credit risk. Further, the authors uncover evidence suggesting the complementarity between ESG performance and country-level sustainability. The results indicate a stronger risk-mitigating impact of ESG performance in countries with higher sustainability scores.

Practical implications

In terms of practical implications, the findings suggest that corporations should strengthen governance frameworks and procedures to reduce credit risk, prior to embarking on environmental and social objectives. Further, the finding that country sustainability is an important determinant of CDS spreads suggests that country-level sustainability initiatives would not only help to preserve natural capital and promote social capital but also be beneficial to businesses and financial stability.

Originality/value

The study adds to the literature on the effects of ESG performance on credit risk by (1) utilizing a measure of ESG performance that considers the financial materiality of ESG issues across different industries; (2) utilizing a market-based measure of credit risk and CDS spreads; (3) examining the relative importance of ESG components to credit risk, rather than just the aggregate measure; and (4) assessing the influence of country sustainability on the relationship between ESG and credit risk.

Details

The Journal of Risk Finance, vol. 24 no. 5
Type: Research Article
ISSN: 1526-5943

Keywords

Article
Publication date: 19 April 2023

Pooja Kumari and Chandra Sekhar Mishra

This study aims to investigate how the intangible intensive nature of firms affects the value relevance of earnings and the book value of equity between profit- and loss-reporting…

Abstract

Purpose

This study aims to investigate how the intangible intensive nature of firms affects the value relevance of earnings and the book value of equity between profit- and loss-reporting firms. The study also examines how firms’ intangible intensity affects the value relevance of R&D outlays between profit- and loss-reporting firms.

Design/methodology/approach

An empirical analysis based on Ohlson’s (1995) framework is used. A total of 54,421 firm-year observations of Indian listed firms from financial years 1992–2016 constitute the study sample.

Findings

The findings suggest that the difference in the value relevance of earnings and the book value of equity between profit- and loss-reporting firms is more significant in non-intangible intensive firms than in intangible firms. Specifically, earnings are more value relevant in profit-reporting and non-intangible intensive firms, whereas book value of equity is more value relevant in loss-reporting and intangible intensive firms. The results also suggest that the difference in the incremental value relevance of R&D information between profit- and loss-making firms is higher in intangible intensive firms than in non-intangible intensive firms.

Practical implications

The findings of this study can help managers, standard-setters and investors make effective decisions.

Originality/value

This study offers insights into the impact of intangible intensity on the value relevance of aggregated and disaggregated accounting information between profit- and loss-making firms in institutional settings where capitalization of R&D expenditures is allowed.

Details

Accounting Research Journal, vol. 36 no. 2/3
Type: Research Article
ISSN: 1030-9616

Keywords

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