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Article
Publication date: 1 June 1997

Richard P. Vlosky, David T. Wilson and Robert B. Vlosky

The adoption of communication technologies that link marketing channel members has modified the way buyers and sellers interact. These technologies, termed interorganizational…

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Abstract

The adoption of communication technologies that link marketing channel members has modified the way buyers and sellers interact. These technologies, termed interorganizational systems (IOS), are electronic buyer‐seller information exchanges that are implemented to facilitate business transactions and increase efficiency, competitiveness and profitability for participant companies. Shows how differences in buyer and seller perceptions and benefits IOS exist in early stages of implementation. Describes the IOS induced “Relationship Satisfaction Gap” and then offers thoughts and recommendations on how to close this gap. Believes that this gap is minimized when exchange partners are co‐operative and exhibit a high degree of understanding and commitment to the other party as implementation occurs. Additional factors that minimize the gap include trust that has evolved in the relationship over time, the existing mutually accepted power balance, the level of importance that the exchange partner represents from a strategic perspective and the general relationship structure.

Details

Journal of Marketing Practice: Applied Marketing Science, vol. 3 no. 2
Type: Research Article
ISSN: 1355-2538

Keywords

Open Access
Article
Publication date: 6 November 2023

Justin G. Davis and Miguel García-Cestona

As the influence of institutional investors over managerial decision-making grows, so does the importance of understanding the effect of institutional investor ownership (IO) on…

Abstract

Purpose

As the influence of institutional investors over managerial decision-making grows, so does the importance of understanding the effect of institutional investor ownership (IO) on firm outcomes. The authors take a comprehensive approach to studying the effect of IO on earnings management (EM).

Design/methodology/approach

The authors study the relation between IO and EM using a sample of 59,503 listed U.S. firm-year observations from 1981–2019. The authors proxy EM with earnings surprises and with accrual-based and real activity measures. The authors test for nonlinear relations and analyze changes resulting from the passage of the Sarbanes–Oxley Act.

Findings

The findings support a positive IO-EM relation overall, but show that the relation is dynamic and heavily context-dependent with evidence of nonlinearity. The authors also find evidence that IO positively affects accrual-based EM and real activities EM negatively.

Originality/value

To the authors’ knowledge, this is the first study of the IO-EM relation to consider evidence of nonlinearity in the U.S. context, measuring changes to the relation over time, and with the use of several measures of EM.

Details

Journal of Economics, Finance and Administrative Science, vol. 28 no. 56
Type: Research Article
ISSN: 2077-1886

Keywords

Article
Publication date: 11 July 2023

Patrick Velte

This paper aims to review empirical research on the relationship between institutional ownership (IO) and board governance (85 studies).

Abstract

Purpose

This paper aims to review empirical research on the relationship between institutional ownership (IO) and board governance (85 studies).

Design/methodology/approach

Based on agency and upper echelons theory, the heterogeneous monitoring function of specific types and the nature of institutional investors on board composition, compensation and chief executive officer (CEO) characteristics will be focused.

Findings

The author found that most studies have referred to archival studies, analyzed the impact of board governance on IO, focused on CEO characteristics, neglected IO heterogeneity and advanced regression models to address endogeneity concerns. In line with the theoretical framework, the relationship between total IO and board governance is heterogeneous. However, specific types such as foreign, dedicated and pressure-resistant institutions represent active monitoring tools and push for increased board governance.

Research limitations/implications

The author provided useful recommendations for future research from a content and methodological perspective, e.g. the need for analyzing the impact of IO on sustainable board governance and other characteristics of top management team members, e.g. the chief financial officer.

Practical implications

As many regulatory bodies implemented regulations to promote shareholder rights and board governance, this literature review highlights the connections of both corporate governance mechanisms. Managers should conduct a careful and timely investor analysis and change the composition and compensation of the board of directors in line with institutional investors’ preferences.

Originality/value

This analysis makes useful contributions to prior research by focusing on IO and board governance, whereas the author structured the heterogeneous variables and results within the structured literature review. The authors guides researchers, regulatory bodies and business practice in this corporate governance topic.

Details

Corporate Governance: The International Journal of Business in Society, vol. 24 no. 2
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 7 November 2022

Claus Nottbrock, Amy Van Looy and Steven De Haes

Organizations invest in novel digital innovations to improve their business processes. These innovations, including Industry 4.0 technologies, enable full organizational…

Abstract

Purpose

Organizations invest in novel digital innovations to improve their business processes. These innovations, including Industry 4.0 technologies, enable full organizational integration with business process management (BPM), thereby requiring interorganizational relationship (IOR) capabilities. Many organizations lack knowledge about areas of interorganizational (IO) capability for integrating digital innovations into their value chains. They therefore have difficulty understanding that, as a socio-technical concept, digitalization surpasses the intraorganizational level and requires tools to develop mandatory IOR capabilities. The authors’ systematic literature review (SLR) explores these capabilities within the discipline of BPM. The purpose of this paper is to address this issue.

Design/methodology/approach

This SLR follows the standard methodology for structuring a broad research field. The authors assessed capabilities relevant to manufacturing organizations from 58 academic articles published between 2011 and 2021.

Findings

Building on existing firm-centric capability frameworks, the authors developed individual capabilities into a novel framework of digital interorganizational value chain (DIOVC). The authors’ conceptual model provides a basis for researchers and practitioners to consider capabilities and the theoretical spectrum of IO value chains.

Research limitations/implications

Future studies should validate these DIOVC capabilities as input for an updated model of BPM maturity aimed at improving business process performance through digital innovations.

Practical implications

This study provides organizations with IOR knowledge, supports decision makers in governing digital innovations and develops IO capabilities to improve their value chain performance.

Originality/value

The authors’ DIOVC capability framework is robust, with constructs and dimensions grounded in the literature, demonstrating theoretical and practical relevance.

Details

Business Process Management Journal, vol. 29 no. 1
Type: Research Article
ISSN: 1463-7154

Keywords

Article
Publication date: 26 May 2022

Mohamed Amine Belabbes, Ian Ruthven, Yashar Moshfeghi and Diane Rasmussen Pennington

With the shift to an information-based society and to the de-centralisation of information, information overload has attracted a growing interest in the computer and information…

2196

Abstract

Purpose

With the shift to an information-based society and to the de-centralisation of information, information overload has attracted a growing interest in the computer and information science research communities. However, there is no clear understanding of the meaning of the term, and while there have been many proposed definitions, there is no consensus. The goal of this work was to define the concept of “information overload”. In order to do so, a concept analysis using Rodgers' approach was performed.

Design/methodology/approach

A concept analysis using Rodgers' approach based on a corpus of documents published between 2010 and September 2020 was conducted. One surrogate for “information overload”, which is “cognitive overload” was identified. The corpus of documents consisted of 151 documents for information overload and ten for cognitive overload. All documents were from the fields of computer science and information science, and were retrieved from three databases: Association for Computing Machinery (ACM) Digital Library, SCOPUS and Library and Information Science Abstracts (LISA).

Findings

The themes identified from the authors’ concept analysis allowed us to extract the triggers, manifestations and consequences of information overload. They found triggers related to information characteristics, information need, the working environment, the cognitive abilities of individuals and the information environment. In terms of manifestations, they found that information overload manifests itself both emotionally and cognitively. The consequences of information overload were both internal and external. These findings allowed them to provide a definition of information overload.

Originality/value

Through the authors’ concept analysis, they were able to clarify the components of information overload and provide a definition of the concept.

Article
Publication date: 1 March 2006

Russel Poskitt and Peihong Yang

This study investigates the impact of the enhanced continuous disclosure regime introduced in December 2002 on several measures of information risk in NZX‐listed stocks. We employ…

Abstract

This study investigates the impact of the enhanced continuous disclosure regime introduced in December 2002 on several measures of information risk in NZX‐listed stocks. We employ two microstructure models and an intraday data set to measure information risk in a sample of 71 stocks. Our empirical results show that the reforms enacted in December 2002 had no significant effect on either the level of information‐based trading or the adverse selection component of market spreads in our sample of NZX‐listed stocks.

Details

Pacific Accounting Review, vol. 18 no. 1
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 2 February 2010

Hsin Hsin Chang, Hsin‐Wei Wang and Ta Wei Kao

This study aims to explore the relations among inter‐organizational, organizational, technical factors, inter‐organizational systems (IOS) use, IOS performance and long‐term…

1978

Abstract

Purpose

This study aims to explore the relations among inter‐organizational, organizational, technical factors, inter‐organizational systems (IOS) use, IOS performance and long‐term relationship.

Design/methodology/approach

To test the research hypotheses, this study primarily used LISREL 8.52 to do the SEM in order to ensure the relation across various dimensions. After SEM, path analysis is applied to test each of the hypotheses.

Findings

The findings of this study show that organizations exerting more power on suppliers are more likely to be aggressive in expanding the extent of IOS use. Organizations with strong executive support for IOS are more likely to be aggressive in expanding the extent of IOS use, and the extent of IOS use has significant and positive moderating effects on long‐term relationships and IOS performance.

Research limitations/implications

Future studies may focus on competition pressure and IS compatibility. It may increase the number of samples, while including small companies for the study, in order to achieve generality.

Practical implications

This study found that IOS will not only improve a company's productivity, product quality and costs, but also strengthen the long‐term relationship with their partner. Both buyers and suppliers can pay attention about how to improve and expand the extent of IOS use by three major factors: inter‐organizational, organizational, and technological perspectives.

Originality/value

This study is the first to examine three dimensions of factors (inter‐organizational, organizational, and technical factors) and their interaction with the use of IOS. This study is also the first to simultaneously discuss the relationships among IOS usage, IOS performance and long‐term relationships.

Details

Journal of Business & Industrial Marketing, vol. 25 no. 2
Type: Research Article
ISSN: 0885-8624

Keywords

Article
Publication date: 1 May 1997

María J. López‐huertas

The need for thesauri to help users in their search for information in online information systems has been discussed for several decades. Many wide‐ranging contributions have been…

1171

Abstract

The need for thesauri to help users in their search for information in online information systems has been discussed for several decades. Many wide‐ranging contributions have been made to solve this problem. Nevertheless, investigation is needed to design a thesaurus structure based on what is relevant for users and generators of information within a specific subject domain. This paper explores the possibility of creating a thesaurus from the cognitive viewpoint. This approach is based on a system (in this case represented by a thesaurus) that organises its representation of knowledge or its classification as closely as possible to the authors‘ and users’ images of the subject domain with the objective of increasing the interaction between users and texts, and thus the communication in a given information retrieval system. From this point of view, the thesaurus structure is considered as the essential foundation on which to base such an interactive thesaurus. Furthermore, this structure is conceived as representing the merging point for both the generators‘ and the users’ models of the subject domain and for their information needs. This paper is dedicated mainly to the generators‘ side involved in this process. It demonstrates how an author’s writings can be used to identify the generators‘ model and perception of the subject domain, and how these can later be inserted in the thesaurus structure. Discourse analysis is used as a main method to identify the categories and its relevance for building such a structure is discussed. It also outlines a general approach for the user side to set up different methods of getting the users’ information needs into the thesaurus structure.

Details

Journal of Documentation, vol. 53 no. 2
Type: Research Article
ISSN: 0022-0418

Keywords

Article
Publication date: 1 March 2001

Lawrence J. Abbott

Summarizes previous research on the impact of the investment opportunity set (IOS) on firm financing, dividend and compensation policies, develops hypotheses on the effects of IOS…

1519

Abstract

Summarizes previous research on the impact of the investment opportunity set (IOS) on firm financing, dividend and compensation policies, develops hypotheses on the effects of IOS changes on these three areas and tests them using 1980‐1989 data from a sample of US firms moving high and low IOS rankings (and vice versa) plus a control (stable) group. Explains the sample selection method and shows that most declining IOS firms were small, high‐tech firms; firms dealing in food and consumer products showed increasing IOS; and control firms were mostly from capital intensive industries. Finds that rising IOS firms generally reduced their dividends and market debt‐to‐equity ratio. Adds that all three groups increased their use of stock option plans but this was only significant for the IOS rising firms. Briefly comments on the underlying reasons for the findings and their implications for further research.

Details

Managerial Finance, vol. 27 no. 3
Type: Research Article
ISSN: 0307-4358

Keywords

Article
Publication date: 1 June 2001

Fathi Elloumi and Jean‐Pierre Gueyié

The empirical relationship between chief executive officer (CEO) compensation, the investment opportunity set (IOS) and corporate governance mechanisms is analyzed for a sample of…

3721

Abstract

The empirical relationship between chief executive officer (CEO) compensation, the investment opportunity set (IOS) and corporate governance mechanisms is analyzed for a sample of 415 Canadian firms in 1997. Results indicate that firms with high IOS pay higher levels of total compensation to their CEOs. In addition, CEOs of high IOS derive a larger proportion of their compensation from performance‐contingent forms of pay such as bonuses, stock option grants and long‐term incentive plans. However, CEOs with weak boards of directors are compensated more than CEOs with powerful boards. Contrary to our expectation, we find that in high IOS firms with weak boards of directors, CEOs seek to have higher proportions of contingent forms of pay in their compensation. An implication of this result is that contingent compensation practices may be a more value‐enhancing form of remuneration for CEOs.

Details

Corporate Governance: The international journal of business in society, vol. 1 no. 2
Type: Research Article
ISSN: 1472-0701

Keywords

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