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Article
Publication date: 28 March 2024

Kai Wang, Massimiliano Matteo Pellegrini, Kunkun Xue, Cizhi Wang and Menghan Peng

Digital technologies over time are becoming increasingly pervasive and relatively affordable, finding a large diffusion in Small and Medium Enterprises (SMEs) also for…

Abstract

Purpose

Digital technologies over time are becoming increasingly pervasive and relatively affordable, finding a large diffusion in Small and Medium Enterprises (SMEs) also for internationalization purposes. However, less is known about the specific mechanisms by which this can be achieved. Specifically, we focus on how SMEs can face the international environment, leveraging digital technologies and thanks to their intellectual capital (IC).

Design/methodology/approach

We analyze the relationship between digital technologies and the internationalization of SMEs, exploring the mediating role of IC in its three dimensions: human, relational and innovation capital, and assessing the possible moderating effects posed by international institutional conditions, specifically the Sino-US trade frictions. The relationships are tested using a sample of companies listed on China’s A-share Growth Enterprise Market (GEM) from 2010 to 2021.

Findings

Digital technologies help to internationalize SMEs. However, this positive relationship is affected (mediated) by the presence of an already consolidated IC. In addition, the institutional conditions of the international market, such as the Sino-US trade friction, moderate the components of IC differently. Specifically, the overall mediating effect of human and relational capital is boosted, while this does not happen for innovation capital.

Originality/value

First, this study contributes to the literature on organizational resilience, especially digital resilience, confirming its validity in the context of internationalization and, in particular, those processes adopted by SMEs. Second, we clarify the mechanisms through which digital technologies exert their impact on the process of internationalization and in particular the prominent necessity of having IC. Third, our conclusions enrich the understanding of how IC components react to turbulence in international markets.

Details

Journal of Enterprise Information Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-0398

Keywords

Article
Publication date: 16 October 2023

Gopalakrishnan Chinnasamy, Araby Madbouly, S. Vinoth and Preetha Chandran

This study aims to identify the impact of intellectual capital (IC) on the bank’s performance using a cross-country approach with India and Gulf Cooperation Council (GCC…

Abstract

Purpose

This study aims to identify the impact of intellectual capital (IC) on the bank’s performance using a cross-country approach with India and Gulf Cooperation Council (GCC) countries using the Skandia navigator model (SNM).

Design/methodology/approach

This study uses a mixed-methods research approach by taking financial and non-financial measures to assess the impact of the IC on the bank’s performance using the SNM. The study implies an analysis of the data from the top ten banks in India and twenty banks in GCC countries. The selection was done based on the volume of the bank’s business for three years (2019–2020, 2020–2021 and 2021–2022).

Findings

The research has three main findings: there is a positive impact of IC on the bank’s performance; amongst the factors of SNM, there is a direct impact of human capital and customer focus on the performance of the selected banks in both India and GCC countries; and the other factors of SNM such as structural capital and process focus, renewal and development focus also affect the selected banks.

Research limitations/implications

The outcomes of the research may be useful for policymakers in India and GCC countries, as it identifies IC components that have a significant impact on the bank’s performance. This might enable them to develop policies that foster such factors, which, consequently, will improve the performance of the banks in the selected countries.

Originality/value

This study is an attempt to fill the gap in the existing literature on IC and bank’s performance for two different types of countries using the SNM.

Details

Journal of Financial Reporting and Accounting, vol. 22 no. 2
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 13 February 2024

Elena Sinitsyna, Amitabh Anand and Miklós Stocker

This paper aims to propose various theoretical lenses to explore the relationship between internal communication (IC) and its impact on employee loyalty.

Abstract

Purpose

This paper aims to propose various theoretical lenses to explore the relationship between internal communication (IC) and its impact on employee loyalty.

Design/methodology/approach

A systematic review followed by a synthesis of the literature is adopted after identifying articles from various databases such as Scopus, Google Scholar and EBSCO and found that employee loyalty remains a significant gap in organisational IC research. The review will bring greater attention and focus for scholars to check how IC can help increase employee loyalty using the proposed theories – more so for IC in the Asia-Pacific.

Findings

The findings from this paper explicitly highlight that both individual/managerial theories (social cognitive, social identity, social exchange, expectancy and socio-analytic theories) and organisational theories (network, resource-based view and sensemaking theories) are close and relevant to study the IC and employee loyalty.

Originality/value

The value of this review is to move forward the debate on how IC can significantly contribute to developing employee outcomes (loyalty), how it can further enhance employee performance and commitment and what theories better explain this relationship. This review will inspire and inform future scholars to explore IC’s role in employee loyalty in the Asia-Pacific context.

Details

Journal of Asia Business Studies, vol. 18 no. 2
Type: Research Article
ISSN: 1558-7894

Keywords

Article
Publication date: 21 February 2024

Mohammed Awad Alshahrani, Muhammad Zafar Yaqub and Mahmoud Abdulhadi Alabdali

Based on the intellectual capital (IC) theory and the resource-based view (RBV), the paper seeks to elucidate the direct and indirect relationships between IC and competitive…

Abstract

Purpose

Based on the intellectual capital (IC) theory and the resource-based view (RBV), the paper seeks to elucidate the direct and indirect relationships between IC and competitive advantage in small and medium enterprises (SMEs). Therewithal, besides examining the mediating role of innovation capabilities in the IC-competitiveness link, it scrutinizes the moderating effect of entrepreneurial orientation in causing IC to boost competitiveness in SMEs through flourishing innovation capabilities.

Design/methodology/approach

Data were collected from 206 participants working in SMEs operating in the Kingdom of Saudi Arabia with the help of a structured questionnaire distributed through LinkedIn. Partial least square (PLS)-based structural equation modeling (SEM) using SmartPLS 4.0 has been performed to calibrate the auxiliary and structural models.

Findings

Based on the empirical analysis, IC significantly and directly enhances the competitive advantages of SMEs. Additionally, innovative capability has been found to be a complementary partial mediating condition in enabling IC to foster competitiveness in SMEs. Furthermore, the moderated mediation analysis reveals that innovation capabilities strongly mediate the association between IC and competitiveness in SMEs, characterizing higher entrepreneurial orientation.

Research limitations/implications

The study provides significant insights to academicians and practitioners seeking to comprehend or configure interactions among IC, innovation capabilities, and entrepreneurial orientation in maturing competitiveness among SMEs, especially in emerging economies. Furthermore, the study provides a valuable integrative perspective on SMEs’ competitiveness by involving three voguish constituents of contemporary scholarly discourse grounded into the leading underpinning theoretical perspectives, such as IC theory, RBV, and entrepreneurship theory.

Originality/value

The uniqueness of this model lies in its rich theory-laden conceptualization and explanation that could extend theoretical debate and managerial action to the next levels.

Details

Journal of Intellectual Capital, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1469-1930

Keywords

Article
Publication date: 13 February 2024

Lisa Knight, Rafaela Neiva Ganga and Matthew Tucker

Given the complex nature of integrated care systems (ICSs), the geographical spread and the large number of organisations involved in partnership delivery, the importance of…

Abstract

Purpose

Given the complex nature of integrated care systems (ICSs), the geographical spread and the large number of organisations involved in partnership delivery, the importance of leadership cannot be overstated. This paper aims to present novel findings from a rapid realist review of ICS leadership in England. The overall review question was: how does leadership in ICSs work, for whom and in what circumstances?

Design/methodology/approach

Development of initial programme theories and associated context–mechanism–outcome configurations (CMOCs) were supported by the theory-gleaning activities of a review of ICS strategies and guidance documents, a scoping review of the literature and interviews with key informants. A refined programme theory was then developed by testing these CMOCs against empirical data published in academic literature. Following screening and testing, six CMOCs were extracted from 18 documents. The study design, conduct and reporting were informed by the Realist And Metanarrative Evidence Syntheses: Evolving Standards (RAMESES) training materials (Wong et al., 2013).

Findings

The review informed four programme theories explaining that leadership in ICSs works when ICS leaders hold themselves and others to account for improving population health, a sense of purpose is fostered through a clear vision, partners across the system are engaged in problem ownership and relationships are built at all levels of the system.

Research limitations/implications

Despite being a rigorous and comprehensive investigation, stakeholder input was limited to one ICS, potentially restricting insights from varied geographical contexts. In addition, the recent establishment of ICSs meant limited literature availability, with few empirical studies conducted. Although this emphasises the importance and originality of the research, this scarcity posed challenges in extracting and applying certain programme theory elements, particularly context.

Originality/value

This review will be of relevance to academics and health-care leaders within ICSs in England, offering critical insights into ICS leadership, integrating diverse evidence to develop new evidence-based recommendations, filling a gap in the current literature and informing leadership practice and health-care systems.

Details

Leadership in Health Services, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1751-1879

Keywords

Abstract

Details

Understanding Intercultural Interaction: An Analysis of Key Concepts, 2nd Edition
Type: Book
ISBN: 978-1-83753-438-8

Article
Publication date: 5 December 2023

Yi Wen and Shuhui Wen

This study examines how dynamic capabilities (DCs) impact global value chain (GVC) upgrading and assesses the mediating role of innovation.

Abstract

Purpose

This study examines how dynamic capabilities (DCs) impact global value chain (GVC) upgrading and assesses the mediating role of innovation.

Design/methodology/approach

The study uses a quantitative research method. The data are collected using an online questionnaire administered to respondents working in Chinese automobile manufacturers in China and Laos. The data are analyzed using structural equation modeling (SEM) and related software.

Findings

The results show that DCs and innovation capabilities (ICs) positively affect GVC upgrading and that ICs plays a mediating role between DC and GVC upgrading. Dynamic capabilities evolution (CE) mediates the relationship between DCs, ICs and GVC upgrading. Finally, differences exist in the effects of the three dimensions of DCs on ICs and GVC upgrading.

Practical implications

Focusing on the absorption and transformation of knowledge, enterprises could experience a clear enhancement of IC and CE and be more likely to obtain higher marginal returns. The study provides insights for emerging market firms to gain higher added value in internationalization.

Originality/value

This study demonstrates that different dimensions of DCs have different effects on GVC upgrading. In terms of theory, the impact of IC is considered in terms of the mediating effect of CE on IC. Differences are highlighted concerning the impact of learning capability, integrating and coordinating capability and sensing capability on the mediated relationships.

Details

Journal of Strategy and Management, vol. 17 no. 1
Type: Research Article
ISSN: 1755-425X

Keywords

Article
Publication date: 19 October 2023

Guotai Chi and Ahmed R. Gooda

This study aims to explore how earnings management techniques are affected by corporate financial debt risk (FDR), internal control (IC) effectiveness and CEO education.

Abstract

Purpose

This study aims to explore how earnings management techniques are affected by corporate financial debt risk (FDR), internal control (IC) effectiveness and CEO education.

Design/methodology/approach

The study uses a sample from listed firms in China from 2010 to 2017, comprising different industries, including agriculture, forestry, livestock farming and fishing; mining; manufacturing; electric power, gas and water production and supply; construction; transport and storage; information technology; the real estate industry; social services; and communication and cultural. The regression analysis is used to test the hypotheses. The two-stage least squares technique is used to check for endogeneity issues.

Findings

The study finds that firms are less likely to manage real earnings when they have more robust IC and FDR. Likewise, companies with weak ICs are more likely to manipulate real earnings. Besides, the study finds an influence of CEO education on the relationship between IC, FDR and real earnings management (REM). These results can be applied to the sectors in the sample covered by the research, and the authors do not overlook the energy industry sector for the importance of its role in the economy.

Research limitations/implications

There are some limitations for the researcher when performing any research, and this study is no exception. Researchers are urged to take these circumstances into consideration when generalizing or comparing the results because the methods used to calculate the measurement variables in each study may differ somewhat from those used in other research. In addition, expanding the current research design to incorporate additional nations may be an area of interest for future research and could aid in evaluating the effects of nation-specific elements (such as inflation, culture, legal systems and political considerations) on the usefulness of IC and decreasing FDR. Second, the current study focuses on the impact of IC and FDR on REM; this paper does not dissect the “black box” of IC and consider how each element affects earnings management. Future research may need to focus specifically on how effective IC would affect earnings management and precisely what IC mechanisms would discourage the management of earnings.

Practical implications

Helping companies listed in China to make decisions and improve investors’ vision of the results of real companies’ businesses, as well as helping management to avoid falling into debt risk and the consequent effects and manipulation of earnings.

Originality/value

By highlighting the significance of IC and debt risk in enhancing information quality in China, the results contribute to the body of work examining the relationship between IC, FDR and REM. In addition, this study uses a CEO’s education to moderate this link.

Details

Journal of Financial Reporting and Accounting, vol. 22 no. 1
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 15 February 2024

Hui Zhang and Shaoheng Li

This paper examines the direct and indirect effects of CEO intellectual capital on sustainable growth of small and medium-sized enterprises (SMEs) in China.

Abstract

Purpose

This paper examines the direct and indirect effects of CEO intellectual capital on sustainable growth of small and medium-sized enterprises (SMEs) in China.

Design/methodology/approach

It adopts a quantitative approach based on 3,474 unbalanced panel data in 836 Chinese listed SMEs from 2008 to 2017.

Findings

The findings reveal a significant positive relationship between CEO intellectual capital and sustainable growth of SMEs. The findings also reveal that dual innovation (exploitative innovation and exploratory innovation) has a partial mediating effect on the relationship.

Practical implications

It further provides an original contribution to identifying and testing the mediating effect of dual innovation on the relationship between CEO intellectual capital and sustainable growth of SMEs.

Originality/value

In contrast to most of the extant literature, which considers intellectual capital as a whole at the organizational level or focuses on employee intellectual capital, this paper highlights the role of CEO intellectual capital for SMEs’ growth. It provides an original contribution to identifying and testing the mediating effect of dual innovation on the relationship between CEO intellectual capital and sustainable growth of SMEs.

Details

Leadership & Organization Development Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0143-7739

Keywords

Open Access
Article
Publication date: 27 June 2023

Antti Norkio

Intangible capital (IC) is an important factor for economic growth and firm performance. The role IC has played has become even more crucial in recent decades, possibly…

Abstract

Purpose

Intangible capital (IC) is an important factor for economic growth and firm performance. The role IC has played has become even more crucial in recent decades, possibly influencing debt capacity and default risk assessment. This paper studies how entrepreneurial and employee-based IC affects financial leverage.

Design/methodology/approach

Employer–employee unbalanced panel data provided by Statistics Finland that refer to Finnish small and medium-sized enterprises (SMEs) are used. Intangibles are measured with an expenditure-based method. Employee-based IC and entrepreneurial knowledge are used to explain debt financing in SMEs.

Findings

The findings imply that IC-intensive firms have less debt capacity due to weak pledgeability and asymmetric information between borrower and lender. Entrepreneurs with managerial or financial knowledge increase the firm's debt capacity compared to other entrepreneurs, especially in knowledge-intensive services (KIS). One explanation is that the entrepreneurs are more competent in negotiating with lenders as the entrepreneurs possess better financial skills. Entrepreneurs with technical knowledge decrease the firm's debt capacity in all industries.

Originality/value

While some earlier research focused on the IC–financial leverage relationship, hardly any study has looked at entrepreneurial IC. This paper provides new insights by including entrepreneurial IC alongside employee-based IC.

Details

Managerial Finance, vol. 50 no. 2
Type: Research Article
ISSN: 0307-4358

Keywords

1 – 10 of 248