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1 – 10 of 114
Open Access
Article
Publication date: 2 October 2018

Marcia Martins Mendes De Luca, Paulo Henrique Nobre Parente, Emanoel Mamede Sousa Silva and Ravena Rodrigues Sousa

Following the tenets of resource-based view, the present study aims to investigate the effect of creative corporate culture according to the competing values framework model at…

2393

Abstract

Purpose

Following the tenets of resource-based view, the present study aims to investigate the effect of creative corporate culture according to the competing values framework model at the level of corporate intangibility and its respective repercussions on performance.

Design/methodology/approach

The sample included 117 non-USA foreign firms traded on the New York Stock Exchange (NYSE), which issued annual financial reports between 2009 and 2014 using the 20-F form. To meet the study objectives, in addition to the descriptive and comparative analyses, the authors performed regression analyses with panel data, estimating generalized least-squares, two-stage least-squares and ordinary least-squares.

Findings

Creative culture had a negative effect on the level of intangibility and corporate performance, while the level of intangibility did not appear to influence corporate performance. When combined, creative culture and intangibility had a potentially negative effect on corporate results. In conclusion, creative corporate culture had a negative effect on performance, even in firms with higher levels of intangibility, characterized by elements like experimentation and innovation.

Originality/value

Although the study hypotheses were eventually rejected, the analyses are relevant to both the academic setting and the market because of the organizational and institutional aspects evaluated, especially in relation to intangibility and creative culture and in view of the unique cross-cultural approach adopted. Within the corporate setting, the study provides a spectrum of stakeholders with tools to identify the profile of foreign firms traded on the NYSE.

Details

Innovation & Management Review, vol. 15 no. 4
Type: Research Article
ISSN: 2515-8961

Keywords

Open Access
Article
Publication date: 11 October 2021

Fernanda Cristina Lopes and Luciana Carvalho

The intangible assets of a company have been presented by national and international surveys as a resource to influence the creation of value and the increase in organizational…

1846

Abstract

Purpose

The intangible assets of a company have been presented by national and international surveys as a resource to influence the creation of value and the increase in organizational performance. In view of this, this study aims to analyze the relationship between intangibility and the performance of companies in Latin America.

Design/methodology/approach

For this purpose, multiple regression with panel data was used and three perspectives for measuring intangible resources were defined: representativeness of the intangible asset, accounting measure for measuring the intangible, degree of intangibility and Tobin’ Q, the latter two representing economic and financial measures to determine intangibility. The study covered the period from 2011 to 2017 with a sample of 1,236 publicly traded companies located in some Latin American countries, namely, Argentina, Brazil, Chile, Colombia, Mexico and Peru.

Findings

The results demonstrated the existence of a significant and positive relationship between the variables of intangibility, degree of intangibility and Tobin’s Q, and the performance variables, return on assets, operating margin and asset turnover, reinforcing the study hypothesis that the greater the investment in intangible resource, the greater the company’s performance.

Research limitations/implications

The limitations of this study involve the lack of complete information about intangible resources in the financial statements of some companies and some countries, making it hard to analyze the proposed relationship more broadly and accurately. Another limitation involves the causal relationship that may have existed between the regressors of the models defined in the study and their error, thus generating an endogeneity problem in the proposed models. It is recommended for future research to use specific methods to mitigate possible problems of endogeneity in regressions.

Practical implications

Mainly the possibility of deepening the relationship between intangibility and business performance, thus obtaining new knowledge through the reflexes of this relationship on companies in Latin American countries, finding more consistent results.

Social implications

The study contributes to the decision-making process in the business world by informing the primary users of accounting information such as investors, administrators, accountants, regulators and creditors.

Originality/value

This research contributes by addressing a theme whose studies present many gaps, making it possible to deepen the relationship between intangibility and business performance and gain new knowledge through the reflexes of this relationship on companies in Latin American countries.

Details

RAUSP Management Journal, vol. 56 no. 4
Type: Research Article
ISSN: 2531-0488

Keywords

Open Access
Article
Publication date: 31 December 2012

Sheng Teng Huang, Emrah Bulut, Okan Duru and Shigeru Yoshida

The national logistics policy report published by Ministry of Land, Infrastructure and Tourism in 2011 proposes to establish international logistics strategy teams in 10 different…

Abstract

The national logistics policy report published by Ministry of Land, Infrastructure and Tourism in 2011 proposes to establish international logistics strategy teams in 10 different regions around Japan to satisfy the increasing demand for advance transportation infrastructure and stay competitive in Asia Pacific. The globalization of world economies creates many opportunities as well as challenges for international logistics companies to gain more business chances in this changing environment. The purpose of this paper is to improve service quality of international logistics companies and explores the quality function deployment in terms of quality evaluation method. The logistics service is particularly characterized by offering a series of transport solution and including other logistics activities. The major customers of the logistics services are the industrial clients. The customer satisfaction is key managerial mission since the competitiveness is a growing issue in this industry. The quality function deployment is one of the unique procedures to expose the requirements of customer and transform them into managerial tasks by cross correlation analysis between requirements and technical measures. The empirical study is performed to investigate service quality of the logistics industry by focusing on a group of leading logistics companies.

Details

Journal of International Logistics and Trade, vol. 10 no. 3
Type: Research Article
ISSN: 1738-2122

Keywords

Open Access
Article
Publication date: 1 September 2023

Anna Białek-Jaworska, Agnieszka Teterycz, Ricardo Sichel and Michał Woźniak

This paper aims to verify how the intellectual property (IP) box affects firms’ effective tax rate, growth and innovation activity outcomes related to intellectual property rights.

Abstract

Purpose

This paper aims to verify how the intellectual property (IP) box affects firms’ effective tax rate, growth and innovation activity outcomes related to intellectual property rights.

Design/methodology/approach

Implementing the innovation box regimes into the tax system intends to encourage firms to engage in more innovative activities. In UK, Italy and Poland, the IP box tax relief was introduced in 2013, 2015 and 2019, respectively. In return, companies may reduce their tax rate to increase their investment and innovativeness. With a panel model approach – system GMM and DiD with multiple time periods – it analyses data from the Orbis database for 2011–2019 of 673 firms from the gaming industry in 11 countries and hand-collected data on intellectual property rights protection. The authors study public and private companies from the gaming sector in leading European markets and all three countries that protect intellectual property rights of software (Japan, South Korea, the USA).

Findings

Recent reforms enable gaming companies to use preferential tax treatment for IP-related income and significantly impact a firm’s revenue growth.

Practical implications

Nevertheless, European gaming firms require time to leap the gap to the growth and innovativeness of countries that protect software.

Originality/value

The authors show that the IP box stimulates gaming firms to protect IP via wordmarks, figurative marks, trademarks and software patents that bring effects in five years. Despite the critics against IP box, the authors prove its lagged efficiency, especially in profitable and larger firms.

Details

Central European Management Journal, vol. 31 no. 3
Type: Research Article
ISSN: 2658-0845

Keywords

Open Access
Article
Publication date: 18 June 2019

Weihua Liu, Di Wang, Shangsong Long, Xinran Shen and Victor Shi

The purpose of this paper is to provide an overview of the evolution of service supply chain management from a behavioural operations perspective, pointing out future research…

18243

Abstract

Purpose

The purpose of this paper is to provide an overview of the evolution of service supply chain management from a behavioural operations perspective, pointing out future research directions for scholars.

Design/methodology/approach

This study searched five databases for relevant literature published between 2009 and 2018, selecting 64 papers for this review. The selected literature was categorised according to two dimensions: a service supply chain link perspective and a behavioural factor perspective. Comparative analysis was used to identify gaps in the literature, and five future research agendas were proposed.

Findings

In terms of the perspective of service supply chain link, extant literature primarily focuses on service supply and service co-ordination management, and less on service demand and integration management. In terms of the behavioural factor’s perspective, most focus on classic behaviour factors, with less attention paid to emerging behaviour factors. This paper thus proposes five research agendas: demand-oriented management and integrated supply chain-oriented behavioural research; broadening the understanding of the scope of behavioural operations; integrating the latest backgrounds and trends of service industry into the research; greater attention to behavioural operations in service sub-industries; and multimethod combination is encouraged to be used to dig into the interesting research problems.

Originality/value

This study constitutes the first systematic review of service supply chain research from a behavioural perspective. By categorising the literature into two dimensions, the state of existing research is evaluated with an eye towards future research avenues.

Details

Modern Supply Chain Research and Applications, vol. 1 no. 1
Type: Research Article
ISSN: 2631-3871

Keywords

Open Access
Article
Publication date: 29 October 2020

Ling Fang, Zhen Lu and Linyin Dong

Corporate travel represents a significant source of revenue for the tourism industry. Therefore, the quality of service is essential for maintaining and expanding corporate…

4351

Abstract

Purpose

Corporate travel represents a significant source of revenue for the tourism industry. Therefore, the quality of service is essential for maintaining and expanding corporate cliental bases. Despite the importance, the extant literature has yet sufficiently examined corporate travel service quality (SQ) and its impact. To make up for the drawback, this study aims to differentiate the impact of SQ perceptions on customer satisfaction between the online and off-line contexts through an empirical investigation in one of the top five corporate travel agencies in North America.

Design/methodology/approach

The well-established SERVQUAL measurement is applied in differentiating the impact of SQ dimensions between the online and off-line context. To empirically test the proposed corporate travel agency (CTA) SQ conceptual model, a set of survey data of “Welcome Back Survey” from HRG (a top five CTA in North America) was examined.

Findings

The study finds that for online services, assurance, responsiveness and empathy affect perceived SQ, whereas for off-line services, assurance, empathy and tangible are the three dimensions of perceived SQ.

Research limitations/implications

By relying on the existing survey, the off-line context has one less dimension than the online context. Yet as an early effort in differentiating the differences in the impact of SQ between two service contexts, the study offers insightful findings.

Practical implications

The findings will be helpful for business managers of CTAs to identify the factors that influence SQ in both online booking and off-line booking context. In particular, assurance and empathy are two dimensions that exert a significant impact on customer satisfaction.

Originality/value

This paper is the first to compare the differences of the SQ of online and off-line corporate travel.

Details

International Hospitality Review, vol. 35 no. 1
Type: Research Article
ISSN: 2516-8142

Keywords

Open Access
Article
Publication date: 29 April 2022

Lerzan Aksoy, Alexander John Buoye, Maja Fors, Timothy Lee Keiningham and Sara Rosengren

The purpose of this paper is to highlight challenges for service firms communicating Environmental, Social and Governance (ESG) efforts to customers. Specifically, it focuses on…

9104

Abstract

Purpose

The purpose of this paper is to highlight challenges for service firms communicating Environmental, Social and Governance (ESG) efforts to customers. Specifically, it focuses on the relationship between ESG metrics and reporting and customer perceptions of social innovativeness.

Design/methodology/approach

The empirical material comprises three years of data (2018–2020) covering more than 100 firms from three sources: (1) Social Innovation Index (Sii), which is collected as part of the American Innovation Index (Aii), (2) Bloomberg Sustainability Accounting Standards Board (SASB) ESG and (3) Datamaran.

Findings

ESG metrics and reporting do not suffice to explain customer perceptions of social innovativeness. Rather, a firm's industry plays the prominent role in affecting these perceptions where service firms are at a disadvantage as customers perceive services as less socially innovative compared to goods.

Practical implications

While ESG metrics and reporting provide important information for investors and regulators, they are not reflected in customers' perceptions of firms' social innovativeness, and services are at a disadvantage relative to goods. Therefore, services researchers and managers must advance their knowledge regarding how to better link ESG metrics and report to customers' perceptions.

Originality/value

The paper offers a first large-scale, cross-industry investigation of how ESG metrics and reporting impact customer perceptions of social innovativeness, leading to a research agenda on communication of ESG.

Details

Journal of Service Management, vol. 33 no. 4/5
Type: Research Article
ISSN: 1757-5818

Keywords

Open Access
Article
Publication date: 7 April 2020

Berhanu Endeshaw

The purpose of this study was to review existing healthcare service quality-measurement models.

34170

Abstract

Purpose

The purpose of this study was to review existing healthcare service quality-measurement models.

Design/methodology/approach

A review of the literature was conducted utilizing keywords “healthcare’’, “service quality’’, “measurement models”, “SERVQUAL”, “SERVPERF”, “HEALTHQUAL”, “PubHosQual” and “HospitalQual”. These investigations were selected from the “Emerald’’, “ABI/Inform”, “ScienceDirect” and “EBSCOhost” databases. A range of studies used in the makeup of the healthcare quality-measurement model for a 36 years period (1979 to 2015) were examined in an exhaustive survey of the literature. Of 137 studies reviewed, 74 studies were selected for analysis.

Findings

As yet, no consensus has been reached among scholars on the definition and indicators and factors of the quality of the healthcare services. Moreover, most of the current models are of Western origin and incongruent with the cultural and economic contexts of developing countries. The previous studies create scales resembling the generic measures of service quality, which may not be completely appropriate for assessing the perceived quality of healthcare services. Furthermore, previous studies were too narrow, overemphasizing the quality of healthcare only as far as the functional aspect of the services were concerned and paying too little attention to the technical aspects, using the experience of healthcare providers. These results have much room for failures. This is therefore advising healthcare organizations that need to develop their own models for measuring the quality of their services.

Originality/value

Generic models no longer suffice in measuring the quality of healthcare services. Developing countries should try and develop their own models for measuring the quality of healthcare services.

Details

Journal of Health Research, vol. 35 no. 2
Type: Research Article
ISSN: 0857-4421

Keywords

Open Access
Article
Publication date: 24 January 2023

Neha Yadav, Sanjeev Verma and Rekha Chikhalkar

This paper aims to examine the impact of online reviews on behavioral intentions via perceived risk. Perceived risk is both analytical and emotional. Stimulus–organism–response…

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Abstract

Purpose

This paper aims to examine the impact of online reviews on behavioral intentions via perceived risk. Perceived risk is both analytical and emotional. Stimulus–organism–response (S–O–R) framework guided this study to explore the interaction between online reviews, perceived risk and behavioral intentions.

Design/methodology/approach

The conceptual model proposed in this research has been validated using confirmatory factor analysis (CFA) and structural equation modeling to assess the measurement model and the validity of the scale, based on primary responses collected from 473 travelers.

Findings

Findings of this study suggest the role of online consumer reviews in reducing the perceived risk associated with experience dominant services like tourism. Process model test proves the mediating role of perceived risk between online reviews and behavioral intentions. Results indicate the significance of online review in lowering the perceived risk leading to positive behavioral intentions.

Practical implications

Destination marketing organizations (DMOs) should understand the role of online reviews in effectively reducing risk and uncertainty, thereby influencing behavioral intentions.

Originality/value

This paper is unique in attempting to empirically examine the mediating role of perceived risk between online reviews and behavioral intentions. The study is a forerunner in using S–O–R framework to test the interaction between online review, perceived risk and behavioral intention.

Details

Journal of Tourism Futures, vol. 10 no. 2
Type: Research Article
ISSN: 2055-5911

Keywords

Open Access
Article
Publication date: 6 September 2022

Gökhan Özer, Nurullah Okur and İlhan Çam

This paper explores which fundamental aspects of US insurance firms are significant factors in determining whether a firm will be a target or acquirer firm.

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Abstract

Purpose

This paper explores which fundamental aspects of US insurance firms are significant factors in determining whether a firm will be a target or acquirer firm.

Design/methodology/approach

By focusing on 251 mergers and acquisitions (M&A) deals (119 target firms and 132 acquirer firms) over the period between 1990 and 2019, multinomial logistic regression results identify the determinants associated with becoming targets or acquirers.

Findings

US insurance firms are more likely to become targets if they are smaller, have lower cash holdings, are non-life, and do not have environmental, social and governance (ESG) scores. Insurance firms are more likely to be acquirers if they have higher profitability, higher cash flow and higher intangibles, and if they are non-life and do not have ESG scores. Moreover, the likelihood of becoming an acquirer decreases in times of global financial crises (GFCs) as compared to non-GFC times.

Originality/value

This paper is the first to utilize multi-period multinomial logistic regression analysis to investigate the determinants of selection decisions of M&A targets and acquirers in the US insurance industry.

Details

Journal of Capital Markets Studies, vol. 6 no. 2
Type: Research Article
ISSN: 2514-4774

Keywords

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