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1 – 10 of over 8000Syed Zulfiqar Ali Shah and Fangyi Wan
This study examines whether country-level financial integration affects firms' accounting choices and the quality of financial information.
Abstract
Purpose
This study examines whether country-level financial integration affects firms' accounting choices and the quality of financial information.
Design/methodology/approach
This study employs Propensity Score Matching (PSM), and panel regressions of a large sample of data from 20 emerging markets over the period 1987–2018.
Findings
This study finds evidence that increased level of financial integration is significantly positively associated with firms' accruals earnings management (AEM) and real earnings management (REM).
Research limitations/implications
Findings in the study have implications for standard-setting bodies that aim to enhance the usefulness of financial reporting quality. The study also has implications for various initiatives by governments in emerging markets aimed at raising investor confidence and fostering stock market development through greater financial integration.
Practical implications
Findings in the study have implications for standard-setting bodies that aim to enhance the usefulness and quality of financial reporting. The findings can be of interest to analysts, auditors and other monitoring institutions who play a crucial role in detecting earnings management and reducing information asymmetry. Finally, the study has implications for various initiatives by governments in emerging markets aimed at raising investor confidence and fostering stock market development through greater financial integration.
Originality/value
Findings in the study reveal how country-level financial integration affects accruals and real earnings management in a sample of firms from 20 emerging markets. Further, the study adds to the growing body of literature on emerging markets where capital markets mechanisms, regulatory environment and firm's corporate governance are distinct to developed markets.
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The study aims to examine the impact of three types of supply chain integration (SCI) on supply chain flexibility (SCF), investigate the impact of SCF on supply chain performance…
Abstract
Purpose
The study aims to examine the impact of three types of supply chain integration (SCI) on supply chain flexibility (SCF), investigate the impact of SCF on supply chain performance (SCP) and analyse the indirect impact of SCI on SCP by considering the mediating role of SCF within the manufacturing sector of Jordan.
Design/methodology/approach
This study used a quantitative approach to validate the study model. An online self-completed questionnaire was used to gather data from 219 participants from managers in various Jordanian manufacturing firms. SmartPLS software was used to perform structural equation modelling to test the formulated hypotheses.
Findings
Based on the findings of the study, firms in Jordan's manufacturing sector would benefit from developing an integrative and flexible supply chain to boost SCP in the present volatile, uncertain, complex and speculative market. In addition, SCP was significantly influenced by investments in supply chain management practices related to SCI and SCF. Moreover, SCF significantly moderated the relationship between SCI and SCP. Thus, SCI and SCF assisted firms in reaching their highest potential performance through increased productivity, decreased expenses and increased satisfaction of their customers.
Research limitations/implications
The study employed a cross-sectional design using SCF as a single construct. Future research should look into the specific type of SCFs that have an immense effect on SCP and how these types are affected by the three types of SCI. Furthermore, future research ought to employ probability sampling techniques to improve the generalizability of results or using a longitudinal data-collection design. Finally, additional research should be conducted to validate the findings of this study by replicating it in other specific industries or countries.
Originality/value
The study fills an identified gap based on previous studies by exploring the linkages between SCI, SCF and SCP in the context of manufacturing sector. Moreover, based on the relational view theory, the study proposed an assessment mechanism for SCP for firms based on the link between three types of SCI and SCF.
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Lin Zhang, Jinyu Wang, Xin Wang and Yingju Gao
Based on the perspective of knowledge management, this study aims to discuss how to build cross-city emergency management collaboration mechanism in major emergencies and explore…
Abstract
Purpose
Based on the perspective of knowledge management, this study aims to discuss how to build cross-city emergency management collaboration mechanism in major emergencies and explore the important role of knowledge management in emergency management collaboration.
Design/methodology/approach
Based on the theoretical analysis of knowledge management and the typical case study of cross-city emergency management collaborative rescue, this study provides an in-depth analysis of how these cities achieve high emergency management performance through multidimensional and multilevel knowledge collaboration, thus revealing the mechanism of knowledge transfer, integration and sharing in achieving high emergency management performance.
Findings
Through analyzing typical cases, this study finds that building a smooth mechanism for multichannel emergency rescue information can promote the diversification of knowledge transfer methods, building a platform-based integration mechanism for emergency rescue information can enhance knowledge integration capabilities and building a linkage mechanism for emergency rescue materials between cities can promote knowledge-sharing level, thereby improving emergency management performance level.
Research limitations/implications
This study has great significance for how to build cross-city emergency management collaboration mechanism in the digital era. In the future, the authors need to further discuss the following two aspects in depth: research on the impact of cross-city emergency management collaboration mechanism on improving the knowledge management capabilities of government emergency management departments; and research on the impact mechanism of knowledge management capabilities on city resilience.
Originality/value
Through case analysis of cross-city emergency management collaborative rescue for major emergencies in China in recent years, this study proposes three specific strategies for cross-city emergency management (smooth, integration and linkage mechanisms) and reveals that these three strategies are essentially aimed at improving the government’s knowledge management level.
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Operation and maintenance (O&M) processes projects such as identification, assessment, planning and execution, embody a variety of standards such as technical (method of…
Abstract
Purpose
Operation and maintenance (O&M) processes projects such as identification, assessment, planning and execution, embody a variety of standards such as technical (method of statement), environmental, economic (campus development) and social (health and wellbeing). Because these standards have proven to be challenging to integrate, local governments are increasingly experimenting with social innovation (SI) as a bottom-up form of standard integration. This study aims to apply the concept of SI to the O&M processes of facilities management at polytechnics in Malaysia to identify problems with conventional working practices in this area and to recommend potential solutions.
Design/methodology/approach
The paper reviews evidence that conventional working methods generate significant problems related to paper-based forms, improper database management and flawed decision-making processes. Because of the lack knowledge about different ways of how standard integration is achieved, the comparison of three polytechnic institutions which are Rensselaer Polytechnic Institute (RPI) and Southern Polytechnic College of Engineering and Engineering Technology (SPCEET) in USA as well as Seberang Perai Polytechnic, Pulau Pinang (PSP) in Malaysia shares the ambition to realise standard integration of O&M through SI.
Findings
The findings reveal that SI leads to four ways of standard integration: computerised maintenance management system, online customer complaint, electronic form and relational database. Application of the concept of SI reveals the need for more sophisticated management solutions in the O&M processes of facilities management.
Originality/value
These standard integration arrangements unfortunately seem to mainly contribute to greater alignment between standard rather than true standard integration. The concept of SI will guide future improvements and developments in maintenance management systems to fulfil requirements in this area.
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This study extends the understanding of the context of IHRM headquarters as one of the top management groups (TMGs) through the application of both upper echelons theory and…
Abstract
Purpose
This study extends the understanding of the context of IHRM headquarters as one of the top management groups (TMGs) through the application of both upper echelons theory and contextual theory.
Design/methodology/approach
Semi-structured interviews were conducted with senior Israeli HR managers from international advanced-technology companies.
Findings
This study expands on theory by explaining how contexts act as constraints or opportunities for IHRM headquarter professionals as TMGs. The organizational context in which the IHRM headquarters take part is based on two themes: organizational structure and shared values. This is followed by the context of IHRM headquarters that includes two foundations for integration: strategic IHRM and trust. Finally, integration is derived from two themes: collaborative behaviors and electronic HRM.
Originality/value
This research has yielded a theoretical framework, which makes progress toward developing an integrative paradigm between IHRM headquarters' behavioral integration and organizational features. The paper presents a valuable “toolkit” for facilitating internal integration in IHRM headquarters.
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Aisha Chohan, Ghulam Hussain and Imran Shafique
This study examines the direct and indirect effects of social capital on supply chain performance via supply chain quality integration (SCQI), which refers to integrating supply…
Abstract
Purpose
This study examines the direct and indirect effects of social capital on supply chain performance via supply chain quality integration (SCQI), which refers to integrating supply chain partners from the perspective of quality management. It also examines the moderating role of environmental uncertainty in the link between social capital and SCQI and determines the conditional indirect effect of social capital on supply chain performance via SCQI.
Design/methodology/approach
Data were collected using a time-lagged research design through a self-administered survey of supply chain professionals in manufacturing firms in Pakistan. Hayes’ PROCESS Macro was used to test the hypotheses.
Findings
The results show a positive relationship between social capital and supply chain performance. SCQI partially mediates the relationship between social capital and supply chain performance. Environmental uncertainty significantly moderates that relationship in such a way that firms that operate under high environmental uncertainty are more likely to use their social capital to develop SCQI than firms that operate under low environmental uncertainty.
Practical implications
The study has practical implications for managers who seek to implement SCQI practices using social capital. Leveraging social capital across the supply chain fosters strong connections and a quality-oriented approach across the supply chain, and improves overall performance. Managers can use the power of social capital to navigate environmental uncertainty.
Originality/value
This study’s originality lies in its drawing on the dynamic capability theory and contingency theory and integrating the dispersed scholarly work on social capital, SCQI, and supply chain performance under the boundary condition of environmental uncertainty.
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The aim of this study is to discern the role of digital finance in driving rural industrial integration and revitalization. Specifically, it intends to shed light on how the deep…
Abstract
Purpose
The aim of this study is to discern the role of digital finance in driving rural industrial integration and revitalization. Specifically, it intends to shed light on how the deep development of digital finance can contribute to the optimization and transformation of the rural industrial structure. The research further explores the particular effects of this financial transformation in the central and western regions of China.
Design/methodology/approach
This research studies the influence of digital finance on rural industrial integration across 30 Chinese provinces from 2011 to 2020. Utilizing the entropy weight method, a comprehensive evaluation index system is established to gauge the level of rural industrial integration. A two-way fixed effects model, intermediary effect model, and threshold effect model are employed to decipher the relationship between digital finance and rural industrial integration.
Findings
Findings reveal a positive relationship between digital finance and rural industrial integration. A single threshold feature was identified: beyond a traditional finance development level, the marginal effect of digital finance on rural industrial integration increases. These effects are more noticeable in central and western regions.
Originality/value
Empirical outcomes contribute to policy discourse on rural digital finance, assisting policymakers in crafting effective strategies. Understanding the threshold of traditional finance development provides a new perspective on the potential of digital finance to drive rural industrial integration.
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Technological change drives transformation in most sectors of the economy. Industry 4.0 technologies have been applied at different stages of a building’s lifecycle. However…
Abstract
Purpose
Technological change drives transformation in most sectors of the economy. Industry 4.0 technologies have been applied at different stages of a building’s lifecycle. However, limited studies exist on their application in real estate facilities management (REFM). This study aims to assess the existing knowledge on the topic to suggest further research directions.
Design/methodology/approach
Scopus-indexed literature from 2013 to 2023 was examined and visualised using VOSviewer software to output quantitative (descriptive) results. Content analysis was used to complement the quantitative findings.
Findings
Findings indicated a concentration of research in China, Norway and Italy. The knowledge areas included three clusters: lifecycle integration and management, data curation and management and organisational and management capabilities. The benefits, challenges and support strategies were highlighted.
Research limitations/implications
More collaboration is needed across countries and territories on technology integration in REFM. Future research using alternative methodologies is recommended, with a focus on adopting and non-adopting REFM organisations. Further, implications for facility managers, employees, technology suppliers or vendors, training, organisations and management exist.
Practical implications
Further, implications for facility managers, employees, technology suppliers or vendors, training, organisations and management exist.
Originality/value
The study reveals the knowledge base on technology use in REFM. It adds to the evidence base on innovation and technology adoption in REFM.
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Sehrish Huma, Waqar Ahmed and Sohaib Uz Zaman
The objective of this paper is to investigate the effect of supply chain quality integration (SCQI) and green supply chain practices and their impact on the Triple bottom line…
Abstract
Purpose
The objective of this paper is to investigate the effect of supply chain quality integration (SCQI) and green supply chain practices and their impact on the Triple bottom line (TBL) in driving sustainability performance.
Design/methodology/approach
Structural equation modeling of partial least squares was used to study the relationships between SCQI and green supply chain practices (GSCPs) in driving sustainable performance and is empirically tested using data from 167 manufacturing firms.
Findings
This study reveals that supply chain quality integration (SCQI) enhances the green purchasing activity as well as the implementation of internal environmental management (IEM) of the firm. However, IEM is a crucial factor that contributes to sustainability performance.
Originality/value
This study is one of the few relevant researches that would benefit manufacturing organizations to further improve their triple bottom line by integrating supply chain quality with green practices.
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Summer K. Mohamed, Sandra Haddad and Mahmoud Barakat
Due to the rapid increase in environmental degradation and depletion of natural resources, there has been a recent shift in global focus from economic concerns to environmental…
Abstract
Purpose
Due to the rapid increase in environmental degradation and depletion of natural resources, there has been a recent shift in global focus from economic concerns to environmental ones. The purpose of this research is to examine the relevant literature on the use of blockchain technology to promote environmental sustainability through customer integration.
Design/methodology/approach
The proposed framework is based on the theoretical lens of systems theory (ST) and knowledge-based view (KBV) theory, and is developed by conducting a systematic literature review of 51 articles, (16) from 2022, (17) from 2021, (10) 2020, (5) 2019, (2) 2018 and (1) from 2017 on blockchain technology (BCT), environmental supply chain performance (ESCP) and customer integration.
Findings
Three main propositions are formulated and demonstrated using the developed framework, which shows that BCT has the potential to revolutionize the supply chain from an environmental sustainability perspective through facilitating waste management, reduction of energy consumption and reduction of carbon emissions/pollution. The technology will not only enhance the environmental sustainability but also facilitate customer integration through resolving transparency issues, protecting data/enhancing security, database decentralization, promoting trust and immutability.
Originality/value
The effects of blockchain on supply chain performance has been studied in the past; however, no studies were found which shed light on how BCT can affect ESCP through the mediation of customer integration.
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