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1 – 10 of 27Rachana Adtani, Netra Neelam, Rajesh Raut, Amruta Deshpande and Amit Mittal
The use of information and communication technology (ICT) has been improving in education and constantly evolving; however, the recent pandemic has catapulted it. Digital…
Abstract
Purpose
The use of information and communication technology (ICT) has been improving in education and constantly evolving; however, the recent pandemic has catapulted it. Digital transformation of academia through online teaching demands new pedagogies to be adopted by faculty members. Academia embraces technological advancements in teaching-learning to ensure growth, development and sustainability. This paper aims to gain insights regarding the current status of literature, critical contributing authors, countries, areas, overall trends and future direction for research.
Design/methodology/approach
The bibliometric data was collected from two of the most widely referred databases: Scopus and Web of Science(WoS); tools like vosViewer and map builder were used for analysis. Short empirical evidence is added to the study to understand faculty members' current adoption of new pedagogical approaches in some prominent higher educational institutions.
Findings
Because of the corona pandemic, there is substantial digital transformation in the teaching-learning process. Therefore, it is essential to comprehend what faculty members can adopt critical pedagogies. Understanding the importance of pedagogy in learning outcomes, this study has attempted to synthesize available literature on ICT, pedagogy and higher education in the 21st century.
Originality/value
The study outlined flipped and blended learning as two teaching methods developed due to ICT integration in the classroom. Bibliometric insights from the study build the groundwork for academic advancement to remote online education. This is an attempt to corroborate such insights.
Hui Lei, Shiyi Tang and Ao Zan
This study aims to empirically study the effect of process constraints and the combinative effects of different constraints on enterprise digital transformation.
Abstract
Purpose
This study aims to empirically study the effect of process constraints and the combinative effects of different constraints on enterprise digital transformation.
Design/methodology/approach
This paper selects the World Bank's business environment survey of Chinese enterprises in 2012 as the research sample to empirically study the effect of process constraints and different kinds of constraints on enterprise digital transformation.
Findings
The authors find that process constraints have an inverted U-shaped effect on enterprise digital transformation and that employee digital literacy plays an intermediary role in this process. That is, process constraints have a too-much-of-a-good-thing effect on employees' digital literacy, which further affects enterprise digital transformation. The increase in the number of input and output constraints will make the inverted U-shaped relationship between the process constraint and digital transformation steeper.
Originality/value
The constraints faced by enterprises are everywhere and of many kinds. This paper not only discusses the influence of process constraints on enterprise digital transformation but also analyzes the interactive influence of different kinds of constraints on enterprise digital transformation and explores its micromechanism. This approach is helpful for enterprise managers in thinking about how to make full use of different kinds of constraints to activate the power of enterprise digital transformation, regard constraints as challenges and opportunities, and use them to stimulate the ability to improve the resource integration and utilization.
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Hui Lei, Shiyi Tang, Yuxin Zhao and Shou Chen
This study aims to explore the effect of digitalization on the promotion of enterprise R&D cooperation, and it analyzes the microimpact mechanism and boundary conditions of…
Abstract
Purpose
This study aims to explore the effect of digitalization on the promotion of enterprise R&D cooperation, and it analyzes the microimpact mechanism and boundary conditions of enterprise digitalization on enterprise R&D cooperation.
Design/methodology/approach
Based on survey data sourced from the World Bank Enterprise Surveys of the business environment of Chinese enterprises in 2012, this study applies multiple regression methods to test theoretical hypotheses.
Findings
Enterprise digitalization positively affects the breadth and intensity of enterprise R&D cooperation. Employees’ digital literacy plays an intermediary role between enterprise digitalization and enterprise R&D cooperation. The subordinate attributes of enterprises weaken the positive relationship between enterprise digitalization and the breadth and intensity of enterprise R&D cooperation. The shareholding of state-owned enterprises reinforces the positive relationship between digitalization and the intensity of enterprise R&D cooperation. However, such shareholding shows no significant regulatory effect on digitalization and the breadth of enterprise R&D cooperation.
Originality/value
Focusing on the digital transformation of the enterprise, this study discusses its impact mechanism on enterprise R&D cooperation, including the impact on the intensity and breadth of R&D cooperation. The study further examines the regulatory effect of organizational inertia on enterprise digital and R&D cooperation from two aspects: resource rigidity and routine rigidity. It emphasizes the significance of the digital literacy of employees in enterprise digitalization and discusses the micromechanism of enterprise digitalization and enterprise R&D cooperation.
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Jian Xie, Jiaxin Wang and Tianyi Lei
From the perspective of local government tax administration, the impact of geographic dispersion on the corporate tax burden is investigated in this paper.
Abstract
Purpose
From the perspective of local government tax administration, the impact of geographic dispersion on the corporate tax burden is investigated in this paper.
Design/methodology/approach
Using unbalanced panel data with a sample of listed companies from 2003 to 2020 in China, this paper focuses on the effect of geographic dispersion on corporate tax burden and the mechanisms.
Findings
It is found that corporate tax burden is positively related to geographic dispersion. It is also found that geographic dispersion affects the corporate tax burden by increasing the effort of local government tax administration. In addition, the relation between geographic dispersion and corporate tax burden is more pronounced for local SOEs prior to the implementation of Golden Tax Project III and in cases where local governments face stronger financial pressure to obtain revenue.
Originality/value
This study has important implications for the promotion of the coordinated development of the regional economy, as well as the legalization, modernization and informatization of tax administration.
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Ehsan Poursoleyman, Samira Joudi, Gholamreza Mansourfar and Saeid Homayoun
Previous literature posits that corporate governance and information asymmetry are the main factors in making efficient investments. Meanwhile, a growing body of studies is of the…
Abstract
Purpose
Previous literature posits that corporate governance and information asymmetry are the main factors in making efficient investments. Meanwhile, a growing body of studies is of the opinion that corporate governance can also mitigate the problem of information asymmetry and consequently exerts significant impacts on the association between information asymmetry and investment efficiency. This study aims to analyze the impact of corporate governance and information asymmetry on investment efficiency. It also tests the moderating role of corporate governance in the relationship between information asymmetry and investment efficiency.
Design/methodology/approach
The sample consists of 4,082 firms domiciled in 20 developed countries over the years from 2003 to 2019, including 33,812 firm-year observations. The bid–ask spread is used as a proxy for information asymmetry. To measure corporate governance performance, a proxy provided by ASSET4 is employed, and to determine the optimal levels of investments, we relied on the growth opportunity. To estimate the models, ordinary least squares and generalized method of moment are used.
Findings
The results reveal that information asymmetry is inversely related to investment efficiency, and, corporate governance mitigates this negative association.
Originality/value
This paper sheds light on the role of corporate governance in firms as a lever for mitigating information asymmetry and tries out information asymmetry and agency theories in relation to the impact of information asymmetry on investment efficiency. It also confirms the theory stating that corporate governance can be considered as a determinant of investment efficiency.
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John R. Baldwin and Phil Chidester
Milton Nascimento is one of the most prolific Brazilian singers and songwriters of all time, an artist who has formed friendships and made songs with a host of Brazilian artists…
Abstract
Milton Nascimento is one of the most prolific Brazilian singers and songwriters of all time, an artist who has formed friendships and made songs with a host of Brazilian artists, with international stars from Latin America, and with artists abroad. Milton’s repertoire has made its way into the fabric of musical compilations of Brazilian music for international listeners. Perhaps unbeknownst to these international listeners, Milton, as an Afro-Brazilian artist, reflects a complex and paradoxical relationship to “race” in his music – at times openly touching upon racial themes, even during an area when the government forbade open discussion of racial tension in Brazil – but at times signifying race more subtly, either through subtle references to diversity in Brazil or through the very elements of his music.
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The purpose of this study is to examine whether financial markets value a firm’s specific corporate environmental performance (CEP), i.e. its energy efficiency. This study also…
Abstract
Purpose
The purpose of this study is to examine whether financial markets value a firm’s specific corporate environmental performance (CEP), i.e. its energy efficiency. This study also investigates the mechanism through which energy efficiency is associated with firm value.
Design/methodology/approach
For the empirical study, a sample of 324 US-listed non-financial firms during the period 2006–2019 was accessed from Thomson Reuters Refinitiv. Using baseline ordinary least squares regression models, this study first estimates the association between energy efficiency and firm value. It then tests the role of analyst coverage (the number of sell-side financial analysts following the firm) in ascertaining the value relevance of energy efficiency. To ensure the robustness of the results, alternative estimations including endogeneity and sample bias correctness tests were performed.
Findings
The study shows that energy efficiency is associated with firm value, and the role of analyst coverage as an external corporate governance mechanism is positive and significant on the value relevance of energy efficiency. Furthermore, this study documents that the relationship is shaped by sustainability-related internal and external risks, indicating that financial analysts’ role becomes more imperative when firms are subject to high scrutiny.
Originality/value
This study contributes to the literature by examining the intersections of energy efficiency, analyst coverage and firm value. It attempts to demonstrate how and why CEP and financial performance are linked. In the context of growing environmental concerns, the pressure of climate change and achievement of net-zero carbon emissions, this study provides valuable insights into the financial market wherein firms’ environmentally responsible behaviours are value-enhancing, and governance mechanisms are impactful. This study suggests that financial analysts can serve as an effective external corporate governance mechanism.
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