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This paper examines the relationship between environmental uncertainty and tax avoidance at the firm level. We posit that managers faced with more uncertain environments are likely to engage in more tax avoidance activities. We find a significant and negative relationship between environmental uncertainty and effective tax rates, and our results persist through a battery of robust checks. We further find that managerial ability mitigates the above relationship. Moreover, we find that small, highly leveraged, and innovative firms operating in uncertain environments engage in more tax avoidance.

Supply chain literature highlights that environmental uncertainty (EU) encourages firms to integrate their business strategies and develop strategic flexibility (SF). The authors’ use the dynamic capability view (DCV) to explain why the EU motivates firms to develop SF and integrate business strategies for better supply chain coordination (SCC) and enhanced performance. This study tests the role of SCC as a mediator between (1) business strategy integration (BSI) and operational performance, and (2) SF and operational performance. The study also measures the contingent effect of structural constructs on the relationship between EU, BSI and SF.

Data of 356 firms drawn from the continuous innovation network (CINet) are used in this paper. Structural equation modeling (SEM) is used to test the direct, indirect and moderation hypotheses.

The paper finds that EU enhances SF and BSI. Further, BSI has a significant positive impact on SCC that drives operational performance. The paper also finds that SF has no direct impact on SCC rather it affects SCC through BSI. SCC mediates the relationship between (1) SF and operational performance, and (2) BSI and operational performance. The organization's structural factors including connectedness and formalization moderate the effect of EU on BSI and SF.

The paper extends debate at the interface of supply chain risk and strategy literature and provides a specific understanding of the “external-internal-external” mechanism in the context of the turbulent business environment. This mechanism helps to understand why and under what structural conditions EU (external) leads to BSI and SF (internal). Further, BSI and SF (internal) help firms to manage SCC (external) effectively that in turn improve operational performance.

Small and medium enterprises (SMEs) are expected to be more creative and innovative to survive in the business competition and to make their businesses environmentally friendly, to develop global supply chain strategies, and to make innovations in products and business processes to become indispensable. This study discusses the effect of green supply chain integration (GSCI) and environmental uncertainty on performance through the moderation of green innovation. Structural equation modeling and maximum likelihood estimation were used to analyze a sample of 130 SMEs in East Java, Indonesia. The result shows that GSCI and environmental uncertainty significantly affect performance, and green innovation significantly moderates the effect. This research found that SME’s performance is influenced by GSCI concept and green innovation application as well as SME’s understanding about recent and future environmental uncertainties; this fits the market demand.

The purpose of this study is to evaluate the impact of environmental uncertainty on corporate social responsibility (CSR), and involves corporate financial investment as mediating factor into this relationship to identify whether Chinese enterprises pursue fame or profit under rising environmental uncertainty.

Data of listed companies in China from 2010 to 2019 are employed. Fixed effect and mediating effect models were used to explore the relationship between environmental uncertainty, corporate financial investment, and CSR. The heterogeneity influence and moderating effect are discussed by using the method of grouping test and adding interactive items.

The study finds that rising environmental uncertainty has a negative impact on CSR. It stimulates managements' short-sighted motivation, so that enterprises prioritize financial investment that can solve short-term goals, rather than CSR performance. This inhibitory effect is caused by holding illiquid financial assets with the motivation of “speculative profit seeking.” The negative effect is greater in the samples of state-owned enterprises, nonfamily enterprises and enterprises with low risk-taking.

It provides a decision-making direction for implementation of CSR governance and the construction of CSR system, particularly in emerging market economies.

CSR is widely known in developed countries for its formation, development and role, but its effectiveness and behavioral motivation are less mentioned in emerging markets. In the future, the research in this area needs to be further advanced.

The study makes significant contributions to the mechanisms behind the link between environmental uncertainty and CSR by taking corporate financial investment as an intermediary factor into the analysis, especially in the unique market context of China.

This study aims to examine the impact of environmental scanning on organizational resilience through organizational learning based on organizational information processing theory (OIPT) in Egyptian small and medium-sized enterprises (SMEs) during the COVID-19 pandemic. Furthermore, this study aims to examine the moderating role of environmental uncertainty in this relationship.

The data for the mediation analysis was obtained using a cross-sectional design. Using a self-administered questionnaire, the authors collected data from a sample of 249 Egyptian SMEs. The authors tested the hypotheses using the smart partial least square structural equation modeling approach.

Organizational learning affects organizational resilience. Environmental scanning does not have a direct effect on organizational resilience. However, organizational learning fully mediates the relationship between environmental scanning and organizational resilience. Furthermore, environmental uncertainty does not moderate the indirect relationship between environmental scanning and resilience.

The sample included only Egyptian manufacturing SMEs. The results in the service sector and in other countries may differ. This study was cross-sectional, which was limited in its ability to trace the long-term effects of environmental scanning and organizational learning on organizational resilience.

Egyptian SMEs’ managers should experience organizational learning as a pathway for environmental scanning to build organizational resilience.

To the best of the authors’ knowledge, this study is the first to investigate the role of environmental scanning in building organizational resilience through organizational learning and the moderating role of environmental uncertainty in this relationship.

Although the extant literature widely recognizes the impact of corporate culture on performance, such findings are either speculative or mostly based on US companies, thus may not be generalisable to other national settings. In addition, while industry effect is considered in a few studies, its combined effect with other factors on performance has not been explored. This study modifies the existing model of corporate culture on performance by adding industry effect to the model. This is also the first study that tests such a relationship in a Middle East setting. Due to its unique culture, data collection in the Middle East region has been difficult if not impossible. More research in this region is needed since most of it is still in its infancy. This study investigates firms in Bahrain, the financial hub of the Arab World, to shed some insight onto this region. The results confirm a positive relation between Culture and performance and marginal industry effect between banks and hotels.

Business ventures fuel economic growth and national prosperity. Yet, these ventures face increasing environmental uncertainty. This paper, using data from the Arabian Gulf Sultanate of Oman, tests the notion that firms need and will respond to uncertain situations with greater entrepreneurship. Doing so will improve the performance level of such firms. The conclusions reached in the paper affirm the relationship among uncertainty, entrepreneurial orientation and performance. However, there is some variation among industries. Manufacturing organizations have responded with greater entrepreneurial intensity in the face of uncertainty and attained higher performance levels than commercial enterprises.

This study examines the relations among management control systems (MCS), environmental uncertainty (EU), and organizational slack (OS). Given a firm's EU, managing OS requires the support of an appropriately designed MCS. Thus, for different levels of OS and EU, we examine two forms of MCS: budgetary control and performance measurement system encompassing both financial and nonfinancial measures. EU and OS were determined using archival data, and MCS data was obtained via a survey questionnaire to chief executive officers (CEOs). As hypothesized, the results show that, given firms’ EU, the two forms of control play distinct but different roles in managing OS.

The spatial and psychological distance within agri-food chains provides both profit and risk for supply chain members. Grounded on the transaction cost economics (TCE) and institutional theory (IT), the purpose of this paper is to test whether the adoption of multiple supply chains (MSCs), which adopt both traditional and shortened supply chains, can be used to manage uncertainty and mitigate the risk associated with a supply chain.

In order to test the hypothesis, matched questionnaire surveys were developed to collect the data from farm managers and consumers. Completed questionnaires were received from 112 respondents. The hierarchical regression analysis was performed to test hypotheses.

The result shows the positive effects of environmental and behavioral uncertainties on MSC adoption and represents the diminished moderating effects of institutions (industrial and consumption tendency) on the relationship between uncertainties and MSA adoption.

This study only explored producers and their recommended consumers; future studies can undertake questionnaire designs (one producer-to-many consumers) and empirical analyses with analytic hierarchy process theory to reexamine the hypotheses proposed in this study.

MSC adoption is a way to manage uncertainties resulting from spatial and psychological distance in the supply chain. Producers and consumers show their risk preferences by SC adoption after considering pre-constructed societal norms. Therefore, the consumers’ and producers’ choice of a supply chain reflects a process of communicating risk. The adoption of a mixed governance mode (MSC adoption) and accessing information about common practices are two ways to decrease such uncertainties.

There are multiple goals (traceability, fairness, efficiency, well-being) in the food supply chain that may be satisfied by MSC adoption. Therefore, policymakers should understand the different values of various supply chains and facilitate the development of various supply chain modes.

This study integrated the undersocialized and oversocialized perspectives (TCE and IT) to understand how uncertainties of supply chains may be diminished. Based on these perspectives, it found that the adoption of the mixed governance mode and accessing of institutional information are two ways to decrease such uncertainties.

This study aims to investigate the effects of leaders’ stewardship behavior (LSB) on followers’ radical innovation (RI). Followers’ knowledge management dynamic capability (KMDC) has been a mediating role, while environmental uncertainty (EU) acted as a moderating factor in the context of the textile and apparel industry in the developing country.

A cross-sectional quantitative study has been designed to evaluate the conceptual framework. Data were collected from the relevant stakeholders with a structured survey questionnaire – a total of 304 responses considered from industry–university collaborative leaders and followers. A partial least square-based structural equation modeling technique was applied to test the hypothesis using Smart-PLS 3.8 package program.

The result reveals that the KMDC has a significant mediating impact between LSB and RI. Similarly, the EU significantly moderates the relationship between KMDC and RI, especially as the intensity of environmental instability increases–decreases, LSB and adherents of KMDC is likely to enhance RI performances.

This study contributes to the current literature extending the scope of steward leadership behavior and the theory of knowledge-based view incorporating EU factors.

While industries have invested a lot of money and resources to improve the followers’ radical creative thinking, skills and abilities, this study provides specific implications for the textile industry managers, leaders, policymakers and practitioners to comprehend and implement the strategy of RI.

Overall, the current research contributes to the LSB literature by highlighting significant complementarities between KMDC and RI under the EU.