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Open Access
Article
Publication date: 29 November 2023

Daniel Kipkirong Tarus and Fiona Jepkosgei Korir

This paper examines how board structure influences real earnings management and the interaction effect of CEO narcissism on board structure-real earnings management relationship.

Abstract

Purpose

This paper examines how board structure influences real earnings management and the interaction effect of CEO narcissism on board structure-real earnings management relationship.

Design/methodology/approach

The authors used panel data derived from secondary sources from publicly listed firms in Kenya during 2002–2017. Hierarchical regression analysis was used to test the hypotheses.

Findings

The results indicate that board independence, board tenure and size have significant negative effect on real earnings management, while CEO duality positively affects real earnings management. Further, the interaction results show that CEO narcissism moderates the relationship between CEO duality and real earnings management.

Research limitations/implications

The results suggest that real earnings management reduces when boards are independent, large and comprising of long-tenured members. However, when the CEO plays dual role of a chairman, real earnings management increases. The authors also find that when CEOs are narcissists, the monitoring role of the board is compromised.

Originality/value

The study adds value to the understanding of how board structure and CEO narcissism influence the monitoring role of the board among firms listed at Nairobi Securities Exchange.

Details

PSU Research Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2399-1747

Keywords

Open Access
Article
Publication date: 21 February 2024

Frank Nana Kweku Otoo

The efficiency of each of an organization’s individual workers determines its effectiveness. The study aims to explore the relationship between human resource management (HRM…

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Abstract

Purpose

The efficiency of each of an organization’s individual workers determines its effectiveness. The study aims to explore the relationship between human resource management (HRM) practices and organizational effectiveness with employee performance as a mediating variable.

Design/methodology/approach

Data were collected from 800 police officers in the Greater Accra and Tema regions. The data were supported by the hypothesized relationship. Construct reliability and validity was established through confirmatory factor analysis. The proposed model and hypotheses were evaluated using structural equation modeling.

Findings

The results show that career planning and employee performance were significantly related. Self-managed teams and employee performance were shown to be nonsignificantly related. Similarly, performance management and employee performance were shown to be nonsignificantly related. Employee performance significantly influenced organizational effectiveness. The results further indicate that employee performance mediates the relationship between HRM practices and organizational effectiveness.

Research limitations/implications

The generalizability of the findings will be constrained due to the research’s police service focus and cross-sectional data.

Practical implications

The study’s findings will serve as valuable pointers for the police administration in the adoption, design and implementation of well-articulated and proactive HRM practices to improve the abilities, skills, knowledge and motivation of officer’s to inordinately enhance the effectiveness of the service.

Originality/value

By evidencing empirically that employee performance mediates the relationship between HRM practice and organizational effectiveness, the study extends the literature.

Details

IIM Ranchi Journal of Management Studies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2754-0138

Keywords

Open Access
Article
Publication date: 11 April 2024

Robin Alison Mueller, Harrison Campbell and Tatiana Losev

The purpose of our research is to better understand inquiry-based pedagogy in the context of leadership education. Specifically, we sought to learn about how leadership learning…

Abstract

Purpose

The purpose of our research is to better understand inquiry-based pedagogy in the context of leadership education. Specifically, we sought to learn about how leadership learning is characterized in an immersive inquiry course, and how inquiry-based pedagogy is experienced by students engaged in interdisciplinary leadership learning.

Design/methodology/approach

We used a case study approach as an overarching methodology. The research methods employed to collect data were World Cafe and episodic narrative interview. Further, we used collocation analysis and systematic text condensation as analytical strategies to interpret data.

Findings

Our findings led us to four primary conclusions: (1) inquiry-based learning helps to foster an inquiry mindset amongst leadership education students; (2) the challenges and tensions associated with inquiry-based learning are worth the learning gains for leadership students; (3) the opportunity to learn in relationship is beneficial for leadership development outcomes and (4) students’ experiences of inquiry-based learning in leadership education often included instances of transformation.

Research limitations/implications

Limitations of the research were: (1) it is a case study situated within a unique, particular social and educational context; (2) demographic data were not collected from participants, so results cannot be disaggregated based on particular demographic markers and (3) the small sample size involved in the study makes it impossible to generalize across a broad population.

Practical implications

This research has enabled a deep understanding of structural and relational supports that can enable effective inquiry-based learning in leadership education. It also offers evidence to support institutional shifts to inquiry-based pedagogy in leadership education.

Social implications

Our research demonstrates that use of inquiry-based pedagogy in leadership education has long-lasting positive effects on students' capacity for applied leadership practice. Consequently, participants in this type of leadership learning are better positioned to effectively lead social change that is pressing in our current global context.

Originality/value

There is scant (if any) published research that has focused on using inquiry-based pedagogies in leadership education. This research makes a significant contribution to the scholarship of leadership education.

Details

Journal of Leadership Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1552-9045

Keywords

Open Access
Article
Publication date: 20 May 2024

Sharneet Singh Jagirdar and Pradeep Kumar Gupta

The present study reviews the literature on the history and evolution of investment strategies in the stock market for the period from 1900 to 2022. Conflicts and relationships…

Abstract

Purpose

The present study reviews the literature on the history and evolution of investment strategies in the stock market for the period from 1900 to 2022. Conflicts and relationships arising from such diverse seminal studies have been identified to address the research gaps.

Design/methodology/approach

The studies for this review were identified and screened from electronic databases to compile a comprehensive list of 200 relevant studies for inclusion in this review and summarized for the cognizance of researchers.

Findings

The study finds a coherence to complex theoretical documentation of more than a century of evolution on investment strategy in stock markets, capturing the characteristics of time with a chronological study of events.

Research limitations/implications

There were complications in locating unpublished studies leading to biases like publication bias, the reluctance of editors to publish studies, which do not reveal statistically significant differences, and English language bias.

Practical implications

Practitioners can refine investment strategies by incorporating behavioral finance insights and recognizing the influence of psychological biases. Strategies span value, growth, contrarian, or momentum indicators. Mitigating overconfidence bias supports effective risk management. Social media sentiment analysis facilitates real-time decision-making. Adapting to evolving market liquidity curbs volatility risks. Identifying biases guides investor education initiatives.

Originality/value

This paper is an original attempt to pictorially depict the seminal works in stock market investment strategies of more than a hundred years.

Details

China Accounting and Finance Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1029-807X

Keywords

Open Access
Article
Publication date: 19 April 2024

Camélia Radu and Gulliver Lux

Municipalities have the potential to become models of the circular economy (CE). This paper aims to examine the impact of the municipal council’s characteristics on municipal CE…

Abstract

Purpose

Municipalities have the potential to become models of the circular economy (CE). This paper aims to examine the impact of the municipal council’s characteristics on municipal CE disclosure and promotion.

Design/methodology/approach

This paper is based on the resource dependence and upper echelons theories. For a sample of the 100 largest cities in Canada, a mixed methodology is used to code and analyze data and test the hypotheses.

Findings

Municipal councillors’ education and experience related to the environment or sustainability are both likely to affect CE disclosure, and their sector membership (public or private) moderates the relationship between CE disclosure and councillors’ experience. This experience may be reinforced by membership in the private sector, which has applied CE principles more extensively than the public sector has. Municipal councils with a greater number of councillors from the private sector appear to perform better in matters of transparency and to disclose more CE information on their public websites.

Practical implications

Municipalities could use the findings to foster their transition to CE by implementing a CE-related training plan for their councillors. A CE-dedicated section on their websites could improve transparency and inform and educate residents about CE.

Social implications

The public sector could learn from the private sector’s best practices regarding CE.

Originality/value

This paper contributes to the literature by providing empirical evidence of the transparency and engagement of municipalities toward CE. The authors extend the resource dependence and upper echelons theories to a new context, that of public organizations.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

Keywords

Open Access
Article
Publication date: 14 March 2024

Zabih Ghelichi, Monica Gentili and Pitu Mirchandani

This paper aims to propose a simulation-based performance evaluation model for the drone-based delivery of aid items to disaster-affected areas. The objective of the model is to…

224

Abstract

Purpose

This paper aims to propose a simulation-based performance evaluation model for the drone-based delivery of aid items to disaster-affected areas. The objective of the model is to perform analytical studies, evaluate the performance of drone delivery systems for humanitarian logistics and can support the decision-making on the operational design of the system – on where to locate drone take-off points and on assignment and scheduling of delivery tasks to drones.

Design/methodology/approach

This simulation model captures the dynamics and variabilities of the drone-based delivery system, including demand rates, location of demand points, time-dependent parameters and possible failures of drones’ operations. An optimization model integrated with the simulation system can update the optimality of drones’ schedules and delivery assignments.

Findings

An extensive set of experiments was performed to evaluate alternative strategies to demonstrate the effectiveness for the proposed optimization/simulation system. In the first set of experiments, the authors use the simulation-based evaluation tool for a case study for Central Florida. The goal of this set of experiments is to show how the proposed system can be used for decision-making and decision-support. The second set of experiments presents a series of numerical studies for a set of randomly generated instances.

Originality/value

The goal is to develop a simulation system that can allow one to evaluate performance of drone-based delivery systems, accounting for the uncertainties through simulations of real-life drone delivery flights. The proposed simulation model captures the variations in different system parameters, including interval of updating the system after receiving new information, demand parameters: the demand rate and their spatial distribution (i.e. their locations), service time parameters: travel times, setup and loading times, payload drop-off times and repair times and drone energy level: battery’s energy is impacted and requires battery change/recharging while flying.

Details

Journal of Humanitarian Logistics and Supply Chain Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-6747

Keywords

Open Access
Article
Publication date: 21 May 2024

Frank Nana Kweku Otoo

Engaged employees assure organizational competitiveness and sustainability. The purpose of this study is to explore the relationship between job resources and employee turnover…

Abstract

Purpose

Engaged employees assure organizational competitiveness and sustainability. The purpose of this study is to explore the relationship between job resources and employee turnover intentions, with employee engagement as a mediating variable.

Design/methodology/approach

Data were collected from 934 employees of eight wholly-owned pharmaceutical industries. The proposed model and hypotheses were evaluated using structural equation modeling. Construct reliability and validity was established through confirmatory factor analysis.

Findings

Data supported the hypothesized relationship. The results show that job autonomy and employee engagement were significantly associated. Supervisory support and employee engagement were significantly associated. However, performance feedback and employee engagement were nonsignificantly associated. Employee engagement had a significant influence on employee turnover intentions. The results further show that employee engagement mediates the association between job resources and employee turnover intentions.

Research limitations/implications

The generalizability of the findings will be constrained due to the research’s pharmaceutical industry focus and cross-sectional data.

Practical implications

The study’s findings will serve as valuable pointers for stakeholders and decision-makers in the pharmacuetical industry to develop a proactive and well-articulated employee engagement intervention to ensure organizational effectiveness, innovativeness and competitiveness.

Originality/value

By empirically demonstrating that employee engagement mediates the nexus of job resources and employee turnover intentions, the study adds to the corpus of literature.

Details

IIMT Journal of Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2976-7261

Keywords

Open Access
Article
Publication date: 11 April 2024

Jiali Fang, Yining Tian and Yuanyuan Hu

The purpose of this study is to examine the relationship between the corporate social responsibility (CSR) performance of job-hopping executives at their former and subsequent…

Abstract

Purpose

The purpose of this study is to examine the relationship between the corporate social responsibility (CSR) performance of job-hopping executives at their former and subsequent firms.

Design/methodology/approach

We conduct regression analyses using a sample of firms listed on the Shanghai and Shenzhen Stock Exchanges from 2010 to 2020 to examine whether CSR performance is similar from one firm to the next as executives switch jobs.

Findings

We find a positive relationship between the CSR performance of former and subsequent firms under job-hopping executives. This relationship is the strongest in the year of the job switch; it weakens in the second year and eventually disappears in the third year. In addition, we show that this relationship benefits different CSR stakeholder groups and is contingent on executive and subsequent firm attributes and job-hopping characteristics. Furthermore, we demonstrate that firms that hire a new chief executive officer from a firm with a strong track record in CSR, the new firm experiences a significant surge in CSR performance compared with firms that do not experience such a shock.

Practical implications

This study has implications for executive hiring decisions.

Originality/value

This study extends the understanding of CSR determinants through the lens of inter-organisational ties associated with job-hopping executives.

Details

China Accounting and Finance Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1029-807X

Keywords

Open Access
Article
Publication date: 19 December 2023

Lili-Anne Kihn and Eva Ström

This study examines how the strong emphasis placed on the purposes of budgeting, referring to a comprehensive focus on budgeting, is related to top managers' education and tenure…

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Abstract

Purpose

This study examines how the strong emphasis placed on the purposes of budgeting, referring to a comprehensive focus on budgeting, is related to top managers' education and tenure while controlling for their functional positions in their respective firms and ages, as well as several company-specific predictors (information quality, firm size, information technology, importance of profit and strategy).

Design/methodology/approach

Survey data were collected from senior managers of large manufacturing firms in Finland and Sweden.

Findings

The results suggest that academic business education is positively associated with a comprehensive focus on budgeting, but tenure as well as functional position in the company (Chief Financial Officer (CFO) or not) and age are not. Overall, the company-specific control variables in general and information quality in particular are shown to have greater explanatory power than the top management characteristics analyzed.

Research limitations/implications

This study identifies several empirically supported factors that seem to contribute to a comprehensive focus on budgeting. The effects of information quality, business education, the importance of profit and firm size could be considered in future research.

Practical implications

Academic business education matters more than the other top management characteristics analyzed. If organizations want to make comprehensive use of budgets, they should employ business graduates and be mindful of company-specific variables.

Originality/value

This study is the first to address a comprehensive focus on budgeting and some of its determinants. Future research could investigate a broader set of such determinants in different contexts.

Details

Journal of Applied Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0967-5426

Keywords

Open Access
Article
Publication date: 15 January 2024

Vaishali Dhiman and Manpreet Arora

This article aims to conduct a bibliometric study using structural and relational approaches amongst the extracted documents and investigates the connections between business…

Abstract

Purpose

This article aims to conduct a bibliometric study using structural and relational approaches amongst the extracted documents and investigates the connections between business incubation and entrepreneurship-related papers to describe the field comprehensively.

Design/methodology/approach

A total of 259 articles have been retrieved from Scopus database in order to conduct the bibliometric analysis. Performance analysis and science mapping techniques of bibliometrics have been used along with data visualisation software, i.e. VOSviewer and RStudio. The network collaboration and intellectual structures, i.e. bibliographic coupling, co-occurrence analysis, word cloud and trending topics, have been presented to identify the field’s latest trends, themes and development.

Findings

The findings highlight annual publication trends, including the most frequently cited articles, the most productive authors, countries and highly influential journals that contribute the most to the said field. The intellectual structures have been developed to identify research themes and trends by running co-occurrence analysis and bibliographic coupling. The findings of this study emphasize the value of technology transfer, mentorship programmes, entrepreneurship education and an emphasis on innovation and creativity through entrepreneurial universities and academia. These findings provide policymakers and administrative officials with crucial guidance for fortifying the pillars of entrepreneurship and education for the comprehensive development of the economy. Further, this article attempts to identify the most influential and relevant publications as well as the newest trends in the area of business incubation in combination with entrepreneurship.

Research limitations/implications

The article contributes not only to broaden the scope of knowledge on the said research discipline but also to comprehend how the field has evolved over a period of time. This study also attracts the interest of scholars/academicians, leading to the significant production of scholarly documents in business incubation and entrepreneurship.

Practical implications

The field of entrepreneurship and business incubation is one of the important pillars for the growth and development of the economy. This piece contributes to this arena by focusing on the areas that must be taken care of by developing the entrepreneurial ecosystem and fostering the progress of startups. The fundamentals of this research highlight the importance of mentorship programs, entrepreneurship education, technology transfer and a focus on innovation and creativity through entrepreneurial education and efforts by universities/academia, giving an important direction to the policymakers and administration for strengthening the pillar of entrepreneurship and education for the holistic development of the economy.

Originality/value

Business incubation is an emerging field of academic research connected to startups, venture formation and entrepreneurship ecosystems, making it a potential scholarly discipline. This study presents a thorough bibliometric analysis over the last three decades, offering comprehensive details on the most significant developments in the field of business incubation. Moreover, the various analytical methods applied to this study make it more attractive.

Details

LBS Journal of Management & Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0972-8031

Keywords

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