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Article
Publication date: 27 June 2023

Arsalan Safari, Vanesa Balicevac Al Ismail, Mahour Parast, Ismail Gölgeci and Shaligram Pokharel

This systematic literature review analyzes the academic literature to understand SC risk and resilience across different organizational sizes and industries. The academic…

Abstract

Purpose

This systematic literature review analyzes the academic literature to understand SC risk and resilience across different organizational sizes and industries. The academic literature has well discussed the causes of supply chain (SC) risk events, the impact of SC disruptions, and associated plans for SC resilience. However, the literature remains fragmented on the role of two fundamental elements in achieving SC resilience: the firm's size and the firm's industry as firms' contingent factors. Therefore, it is important to investigate and highlight SC resilience differences by size and industry type to establish more resilient firms.

Design/methodology/approach

Building upon the contingent resource-based view of the firm, the authors posit that organizational factors such as size and industry sector have important roles in developing organizational resilience capabilities. This systematic literature review and analysis is based on the structural and systematic analysis of high-ranked peer-reviewed journal papers from January 2000 to June 2021 collected through three global scientific databases (i.e. ProQuest, ScienceDirect, and Google Scholar) using relevant keywords.

Findings

This systematic literature review of 230 high-quality articles shows that SC risk events can be categorized into demand, supply, organizational, operational, environmental, and network/control risk events. This study suggests that the SC resilience plans developed by startups, small and mdium-sized enterprises (SMEs), and large organizations are not necessarily the same as those of large enterprises. While collaboration and networking and risk management are the most crucial resilience capabilities for all firms, applying lean and quality management principles and utilizing information technology are more crucial for SMEs. For large firms, knowledge management and contingency planning are more important.

Originality/value

This study provides a comprehensive review of the literature on SC resilience plans across different organizational sizes and industries, offering new insights into the nature and dynamics of startups', SMEs', and large enterprises' SC resilience in different industries. The study highlights the need for further investigation of SC risk and resilience for startups, SMEs, and different industries on a more detailed level using empirical data. This study’s findings have important implications for researchers and practitioners and guide the development of effective SC resilience strategies for different types of firms.

Details

The International Journal of Logistics Management, vol. 35 no. 2
Type: Research Article
ISSN: 0957-4093

Keywords

Article
Publication date: 1 March 1980

Richard Pomfret and Daniel Shapiro

The relationships among firm size, profitability and diversification are examined for a sample from the top 400 industrial firms in Canada in 1975. Account is taken of…

Abstract

The relationships among firm size, profitability and diversification are examined for a sample from the top 400 industrial firms in Canada in 1975. Account is taken of industry‐specific factors and of foreign ownership. The main findings are that increasing firm size is not associated with higher profitability, larger firms do appear to experience greater prof it stability, and the relationship between firm size and diversification is positive but weak. Industry factors are far more important than firm size in determining inter‐firm variations in diversification, implying that diversification is not undertaken as a means to stabilise profits by all large firms.

Details

Journal of Economic Studies, vol. 7 no. 3
Type: Research Article
ISSN: 0144-3585

Article
Publication date: 15 December 2017

Muhammad Ali

Board size is an important dimension of corporate governance. The purpose of this study is to propose and test indirect effects of organization size on organizational performance…

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Abstract

Purpose

Board size is an important dimension of corporate governance. The purpose of this study is to propose and test indirect effects of organization size on organizational performance via board size, in the context of industry.

Design/methodology/approach

The study’s predictions were tested in 288 medium and large organizations listed on the Australian Securities Exchange using archival data.

Findings

The findings of this study suggest the following: organization size is positively associated with board size and this relationship is stronger in manufacturing organizations; board size is positively associated with performance and this relationship is conditional on industry; and organization size has an indirect effect on performance via board size, and this indirect effect is also conditional on industry.

Research limitations/implications

The results provide some support for the resource dependency theory, agency theory and contingency theory.

Practical implications

The findings suggest that directors should take into account the effects of board size and industry to provide a more precise assessment of the board’s performance.

Originality/value

It predicts and tests the pioneering moderating effect of industry (manufacturing vs services) on the organization size–board size, board size–organizational performance and organization size–board size–organizational performance relationships.

Details

Corporate Governance: The International Journal of Business in Society, vol. 18 no. 1
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 8 August 2016

Muhammad Shujaat Mubarik, Chandran Govindaraju and Evelyn S. Devadason

Pakistan adopted “one-size-fits-all” policy for human capital (HC) development with the assumption that the level of HC is equal across industry and firm size. The purpose of this…

Abstract

Purpose

Pakistan adopted “one-size-fits-all” policy for human capital (HC) development with the assumption that the level of HC is equal across industry and firm size. The purpose of this paper is to test this major assumption on which this policy is based, by comparing the differences in the levels of HC, overall and by dimensions of HC, by industry and firm size.

Design/methodology/approach

The study is based on new data set of a sample of 750 manufacturing SME firms in Pakistan, compiled through a survey. Applying the independent sample t-test, one way analysis of variance and multivariate analysis of variance, the hypotheses of differences in levels of overall and dimensions of HC were tested.

Findings

The results indicate significant differences in the levels of HC by industry and firm size. The levels of HC were found to be higher in textiles, food, metal and leather industries, and for medium-sized firms.

Practical implications

The findings provide supporting evidence on the inadequacy of the current human capital development (HCD) policy in Pakistan. The study therefore recommends customized HCD policies, accounting for differences across industry and firm size.

Originality/value

By taking the data on nine major dimensions of HC from 750 manufacturing sector SMEs, the study tests the level of overall HC and its nine dimensions by industry and size. The study also challenges the “one-size-fits-all” policy of the government of Pakistan for developing HC in SMEs.

Details

International Journal of Social Economics, vol. 43 no. 8
Type: Research Article
ISSN: 0306-8293

Keywords

Book part
Publication date: 27 January 2014

Cristina Maria Morariu

The main purpose of this chapter is to investigate the association between intellectual capital disclosure (ICD) level and two potential explanatory determinants: industry type…

Abstract

Purpose

The main purpose of this chapter is to investigate the association between intellectual capital disclosure (ICD) level and two potential explanatory determinants: industry type and company size.

Design/methodology/approach

Twenty-one annual reports of Romanian public companies represented the sample companies. For each company, an ICD index was constructed based on an intellectual capital (IC) framework composed of 33 IC items. The results obtained for ICD Index are then used for statistical testing: descriptive statistics, T test, Pearson correlation, and multiple regression analysis.

Findings

Industry type by its own does not seem to influence ICD level and company size by its own does not influence the IC disclosure. However, the combination of the two variables significantly combines together to predict ICD.

Research limitations/implications

A specified list of IC items may not provide the whole picture of ICD practices. Future research could consider interviewing managers about their disclosure rationale. A larger sample could help to further improve the extrapolation of the results. Furthermore, this study challenges researchers to extend the area of analysis by considering the relation between ICD and other possible determinants. Last but not least, a longitudinal study could provide more insights.

Practical implications

The results obtained represent a basis for comparison with those obtained by other studies carried out in other developing countries. Furthermore, they can be used in meta-analysis.

Originality/value

This chapter is one of the first investigating ICD in the case of Romanian companies. Accordingly, our chapter contributes to the ICD literature by providing new empirical evidence on the determinants of ICD in a developing country context.

Details

Accounting in Central and Eastern Europe
Type: Book
ISBN: 978-1-78190-939-3

Keywords

Article
Publication date: 1 December 2009

Faisal S. Alanezi

The purpose of this study is to investigate empirically factors influencing Kuwaiti companies to disseminate their financial reports on the Internet. A regression model is…

Abstract

The purpose of this study is to investigate empirically factors influencing Kuwaiti companies to disseminate their financial reports on the Internet. A regression model is estimated using logit analysis for a sample of 179 Kuwaiti companies listed on the Kuwait Stock Exchange for 2007 to test the hypotheses of the study. The study’s results indicate that an Internet financial report is significantly influenced by the auditor type, company size and industry type. The results, however, do not provide evidence of a significant relation between Internet financial reports and any of the corporate governance attributes that were examined in this study.

Details

Journal of Economic and Administrative Sciences, vol. 25 no. 2
Type: Research Article
ISSN: 1026-4116

Keywords

Article
Publication date: 8 June 2010

Nan Hu, Ling Liu, Haeyoung Shin and Jin Zhang

The purpose of this paper is to propose and evaluate a new matching sample comparison method, the industry size peer matching method.

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Abstract

Purpose

The purpose of this paper is to propose and evaluate a new matching sample comparison method, the industry size peer matching method.

Design/methodology/approach

Based on archival financial data from Compustat and econometric methods, the paper first validates that such a method will result in firms being divided into more homogenous groups, making peer‐performance comparison more meaningful. Then it compares this new peer matching method with previous methods through two resource‐based related studies in the IT valuation context.

Findings

The results show that the industry size matching method is a better method because: it is theoretically grounded, addressing industry, size, and random shock effects and, at the same time, avoids the selection bias caused by using a single firm as benchmark; and empirically such a technique results in more homogeneous groups and can explain more firm‐level returns than the industry‐only classification.

Originality/value

Matched sample comparison group analysis is widely used in both academy and industry. The paper's theoretically grounds and empirically validated matching sample comparison method provides researchers and practitioners with a tool for their future research, performance evaluation, earning management detection, or compensation contract design, when selecting the right peers is called for.

Details

International Journal of Accounting & Information Management, vol. 18 no. 2
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 1 June 2004

Joseph V. Carcello and Albert L. Nagy

This study examines the effect that client size has on the relation between industry‐specialist auditors and fraudulent financial reporting. Most of the major accounting firms…

8035

Abstract

This study examines the effect that client size has on the relation between industry‐specialist auditors and fraudulent financial reporting. Most of the major accounting firms have organized their audit practices along industry lines, reflecting a belief that industry specialization leads to higher quality audits. Furthermore, regulatory bodies and extant research suggests that larger clients have greater bargaining power and are more likely to be able to convince the auditor to acquiesce to aggressive accounting. Also, it may be more difficult for an auditor to possess industry expertise for larger clients who are likely to be more complex and operate in more than one industry. Consistent with previous research, we generally find a significant negative relation between auditor industry specialization and client financial fraud. Also, as expected, the negative relation between auditor industry specialization and financial fraud is weaker for larger clients. This study provides evidence that the positive benefits of auditor industry specialization in deterring financial fraud is affected by client size.

Details

Managerial Auditing Journal, vol. 19 no. 5
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 1 January 1984

LOUIS AMATO

Industrial organization economists have generally treated the firms operating within industries as fairly homogeneous. The firms are assumed to be similar in terms of the main…

Abstract

Industrial organization economists have generally treated the firms operating within industries as fairly homogeneous. The firms are assumed to be similar in terms of the main decision variables so that there are few differences in the price: output, and product strategies preferred by each firm. Furthermore, the firms are believed to enjoy similar market power so that market power is essentially a shared asset. Some of the recent literature rejects the shared asset view of market power. Among the more significant contributions to this literature is the concept of strategic groups. This paper focuses on the relevance of the strategic group concept for entry theory.

Details

Studies in Economics and Finance, vol. 8 no. 1
Type: Research Article
ISSN: 1086-7376

Article
Publication date: 25 February 2014

Antje Schimke and Thomas Brenner

This paper aims to examine the short-term structure of the impact of R&D investments on turnover growth, indicating differences between tangible and intangible investments. The…

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Abstract

Purpose

This paper aims to examine the short-term structure of the impact of R&D investments on turnover growth, indicating differences between tangible and intangible investments. The main questions are whether R&D and capital investments accompany firms' growth in the subsequent periods and how this relationship depends on other characteristics of the firms, such as size and industry. In addition, the authors study the relationship between R&D investments and the autocorrelation dynamics of firm growth.

Design/methodology/approach

The paper uses the European Industrial R&D Investment Scoreboard as data source. This data source includes 1,000 European companies with information on employees, turnover, sector affiliation and details on capital expenditure and R&D expenditure.

Findings

The authors find that R&D activities have, on average, a positive effect on turnover growth, while capital investments show both, positive and negative, relationships with firm growth. The relationship and its temporal structure strongly depend on firm size and industry affiliation as well as whether investments are considered as one-time or permanent activities.

Originality/value

Usually, the impacts of firm characteristics on firm growth are studied without explicitly considering time. Firm characteristics and firm growth are usually measured and examined at the same point in time. In contrast, the study will focus on the short-term structure of the influence of firm characteristics on turnover growth, especially the impact of R&D investments.

Details

Studies in Economics and Finance, vol. 31 no. 1
Type: Research Article
ISSN: 1086-7376

Keywords

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