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Article
Publication date: 10 June 2019

Peter M. Tingling, Kamal Masri and Dani Chu

The purpose of this paper is to investigate National Hockey League (NHL) expansion draft decisions to measure divestment aversion and endowment effects, and analyze bias…

Abstract

Purpose

The purpose of this paper is to investigate National Hockey League (NHL) expansion draft decisions to measure divestment aversion and endowment effects, and analyze bias and its affect on presumed rational analytic decision making.

Design/methodology/approach

A natural experiment with three variables (age, minutes played and presence of a prior relationship with a team’s management), filtered athletes that were exposed or protected to selection. A machine learning algorithm trained on a group of 17 teams was applied to the remaining 13 teams.

Findings

Athletes with pre-existing management relationships were 1.7 times more likely to be protected. Athletes playing fewer relative position minutes were less likely to be protected, as were older athletes. Athlete selection was predominantly determined by time on ice.

Research limitations/implications

This represents a single set of independent decisions using publicly available data absent of context. The results may not be generalizable beyond the NHL or sport.

Practical implications

The research confirms the affect of prior relationships on decision making and provides further evidence of measurable sub-optimal decision making.

Social implications

Decision making has implications throughout human resources and impacts competitiveness and productivity. This adds to the need for managers to recognize and implement de-biasing in areas such as hiring, performance appraisal and downsizing.

Originality/value

This natural experiment involving high-stakes decision makers confirms bias in a setting that has been dominated by students, low stakes or artificial settings.

Details

Sport, Business and Management: An International Journal, vol. 9 no. 3
Type: Research Article
ISSN: 2042-678X

Keywords

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Article
Publication date: 19 July 2011

Peter Tingling, Kamal Masri and Matthew Martell

The purpose of this paper is to examine the effect of order on the quality of outcomes when making sequential decisions and test the widely‐held belief that choosing…

Abstract

Purpose

The purpose of this paper is to examine the effect of order on the quality of outcomes when making sequential decisions and test the widely‐held belief that choosing earlier is preferable and results in better outcomes than choosing later.

Design/methodology/approach

Quantitative performance from the sequence of athletic decisions made by the teams of the National Hockey League (NHL) at the annual amateur entry draft is longitudinally analyzed using a participation threshold of 160 games.

Findings

Analysis indicates that earlier choice does result in outcomes that are significantly and substantially better but that this effect is muted beyond approximately the first 100 decisions, after which there is no discernable advantage.

Research limitations/implications

The dichotomous performance measure excludes more qualitative or stratified assessments of performance and does not include context of the individual decision choices. The results may not generalize beyond the National Hockey League or other human resource situations.

Practical implications

The research suggests that sequential decision processes are suboptimal in the presence of large amounts of information and choice. Recommendations include reallocating the amount of confirmatory attention spent on highly‐ranked candidates.

Originality/value

The paper exposes limitations to the widely‐held belief that choosing earlier is preferable to choosing later.

Details

Sport, Business and Management: An International Journal, vol. 1 no. 2
Type: Research Article
ISSN: 2042-678X

Keywords

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Article
Publication date: 8 January 2018

Ahmed Mohamed Elbaz, Gomaa Mohamed Agag and Nasser Alhamar Alkathiri

This study aims to examine the influence of the three dimensions of travel agents’ manager competencies – ability, motivation and opportunity seeking – on knowledge…

Abstract

Purpose

This study aims to examine the influence of the three dimensions of travel agents’ manager competencies – ability, motivation and opportunity seeking – on knowledge transfer and travel agents’ performance. In addition, the study investigates how employee’s absorptive capacity moderates the effects of managers’ competencies on knowledge received by the employees and moderates the effects of knowledge received by the employees on travel agents’ performance.

Design/methodology/approach

A positivist research philosophy was adopted with a quantitative approach, in which quantitative data were gathered based on questionnaires to tackle different stages of the study. To test the hypotheses, a self-administrated face-to-face survey of about 42 questions, launched on November 7, 2016, was used to compile response from top and medium management Category A travel agents operating in Egypt.

Findings

Based on a sample of 577 travel agents’ frontline employees, the results showed that the three dimensions of travel agents’ competencies have a positive effect on knowledge received by the employee. Findings further indicated that knowledge received by employee mediates the link between these three competencies and travel agents’ performance. The link between the competencies and knowledge received by the employee was found to be positively moderated by employee absorptive capacity. Moreover, these findings suggested that the relationship between knowledge received and travel agents’ performance is stronger when employees’ absorptive capacity is greater.

Research limitations/implications

This study is bound by certain limitations that also provide fertile grounds for further research. First, the study examined how an employee’s absorptive capacity moderates the effects of managers’ competencies on knowledge received by the employees and moderates the effects of knowledge received by the employees on travel agents’ performance. However, innovation as a dependent variable can be investigated. Second, one limitation is that the study is restricted to Category A travel agents only in Greater Cairo. Third, examining the antecedents of ability, motivation and opportunity seeking to transfer knowledge is also important.

Practical implications

It is important for travel agents, owners, managers and employees to acknowledge absorptive capacity as a critical component for organizations to sustain, grow and compete. Travel agents can also take steps to develop their employees’ absorptive capacity. Doing so would further enhance the success of knowledge, employees and travel agents’ performance. Also, travel agents’ top management has to ensure their employees’ absorbing knowledge, identifying and recognizing external knowledge, processing and understanding it, combining it with existing knowledge and applying the new knowledge to commercial ends. Hence, the development of absorptive capacity contributes to a travel agent’s achievement of competitive advantage.

Originality/value

This study contributes to the literature by expanding the extant literature on knowledge transfer and absorptive capacity by investigating the influence of travel agents’ manager competencies – ability, motivation and opportunity seeking – for knowledge transfer in the Egyptian context. In addition, it investigates the direct effects of the three dimensions of travel agents’ manager competencies – ability, motivation and opportunity seeking – for knowledge transfer. Finally, the paper investigates how employee’s absorptive capacity moderates the effects of managers’ competencies on knowledge received by the employees and moderates the effects of knowledge received by the employees on travel agents’ performance

Details

Journal of Knowledge Management, vol. 22 no. 1
Type: Research Article
ISSN: 1367-3270

Keywords

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Expert briefing
Publication date: 13 November 2015

It will take time for investigators to determine the cause of the crash. However, evidence indicates that it was most likely caused by an explosive device smuggled on…

Details

DOI: 10.1108/OXAN-DB206666

ISSN: 2633-304X

Keywords

Geographic
Topical
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Book part
Publication date: 24 November 2016

Abstract

Details

Racially and Ethnically Diverse Women Leading Education: A Worldview
Type: Book
ISBN: 978-1-78635-071-8

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Article
Publication date: 10 August 2018

Salvatore Ammirato, Francesco Sofo, Alberto Michele Felicetti and Cinzia Raso

The paper examines the conditions under which the adoption of the Internet of Things (IoT) innovation is justified by business purposes. The purpose of this paper is to…

Abstract

Purpose

The paper examines the conditions under which the adoption of the Internet of Things (IoT) innovation is justified by business purposes. The purpose of this paper is to propose a methodology capable of guiding prudent and successful investment in the IoT. The paper identifies enabling conditions to maximize the success of IoT security innovation adoption projects in Italian banks.

Design/methodology/approach

The methodology proposed is constructed from two key sources: first a literature review and second through impressions gleaned from an informal survey and in-depth interviews with a sample of convenience of six managers of Italian bank security systems. A key purpose of the literature review is to identify enabling conditions for a successful IT innovation adoption project which is then synthesized into an “innovation adoption model” capable of illustrating an IoT adoption decision. Second, the authors identify business process reengineering (BPR) steps required to establishing an appropriate organizational and technical framework to successfully undertake the adoption of the IoT for bank physical security purposes. The resulting methodology refers to a typical BPR project approached from an information system development perspective capable of fusing IoT services with human-based services at best performance values.

Findings

The literature review and proposed BPR framework give indications of possible support for the conclusion that the banking sector is ready for the IoT innovations and transformation of traditional bank branch worksites into smart environments. The tentative nature of these findings give sufficient justification for trialing the IoT for banking physical security by introducing an Intelligent Protection System to manage security management processes. Although the authors do not generalize the findings from examining the Italian banking security system, the literature review and the paucity of studies available encourages us to investigate the use of the IoT for bank physical security more broadly.

Originality/value

Adoption of the IoT represents the third wave of IT-driven competition and introduces a methodology applicable to the security domain which represents, globally, an area that is becoming a domain of major economic and social concern. The IoT adoption model proposed reflects the current state of knowledge in the field and could be extended to other organizational at-risk areas requiring continuity of highly effective protection. The authors are encouraged by the results that indicate a high likelihood of success to trial an IoT introduction to banking security.

Details

European Journal of Innovation Management, vol. 22 no. 1
Type: Research Article
ISSN: 1460-1060

Keywords

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Article
Publication date: 13 November 2019

Rebwar Kamal Gharib, Alexeis Garcia-Perez, Sally Dibb and Zilia Iskoujina

Social media developments in the last decade have led to the emergence of a new form of word of mouth (WOM) in the digital environment. Electronic word-of-mouth (eWOM) is…

Abstract

Purpose

Social media developments in the last decade have led to the emergence of a new form of word of mouth (WOM) in the digital environment. Electronic word-of-mouth (eWOM) is considered by many scholars and practitioners to be the most influential informal communication mechanism between businesses and potential and actual consumers. The purpose of this paper is to extend knowledge about WOM in this new context by proposing a conceptual framework that enables a better understanding of how trust and reciprocity influence eWOM participation in ORCs.

Design/methodology/approach

This study applies non-probability convenience sampling technique to conduct a quantitative study of data from an online survey of 189 members of ORCs. Partial least squares (PLS) is used to analyse the correlations between individuals’ intention to seek opinion, to give their own opinion and to pass on the opinion of another within ORCs.

Findings

The data analysis reveals that opinion seeking within ORCs had a direct effect on opinion giving and opinion passing. Ability trust and integrity trust had a positive effect on opinion seeking, while benevolence trust had a direct positive effect on opinion passing. Reciprocity had a direct impact on opinion passing. While reciprocity did not affect opinion giving, the relationship between these two concepts was mediated by integrity trust.

Research limitations/implications

By studying the complexities that characterise the relationships between reciprocity, trust and eWOM, the study extends understanding of eWOM in ORCs.

Originality/value

To the best of the authors’ knowledge, this is one of only a few papers that have examined the complex interrelationships between reciprocity, trust and eWOM in the context of ORCs.

Details

Journal of Enterprise Information Management, vol. 33 no. 1
Type: Research Article
ISSN: 1741-0398

Keywords

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Article
Publication date: 15 August 2016

Mohamed Fairooz Abdul Khir

This study aims to examine the scholars’ views on the legality of bilateral rebate in Islamic financial transactions. It also aims to evaluate the contemporary application…

Abstract

Purpose

This study aims to examine the scholars’ views on the legality of bilateral rebate in Islamic financial transactions. It also aims to evaluate the contemporary application of bilateral rebate in Islamic banking operation as an alternative to the conventional mechanism in handling the events of early settlement of debt, early termination of debt facility and early withdrawal of term deposit.

Design/methodology/approach

The study used deductive and inductive methods to analyze the juristic literature of all the major schools of law on the legality of both bilateral and unilateral rebate in a financial transaction.

Findings

The study found bilateral rebate (ibra’ mutabadal), instead of unilateral rebate, to be the best and fairest Islamic mechanism to overcome injustice in several events that may impact the bank’s liquidity such as that of early settlement of debt facility and early withdrawal of term deposit in the sense that the interest (maslahah) of both transacting parties is equally secured.

Research limitations/implications

This study has its limitation, as it only covers the applicability of bilateral rebate in Islamic banking operation. It does not include the applicability of bilateral rebate in other segments of Islamic finance such as Islamic capital markets and Islamic insurance (Takaful business).

Practical implications

This paper has practical implication for Islamic banking industry particularly with regard to its liquidity management in the event of early settlement of a debt facility, early termination of an Islamic facility and early withdrawal of Islamic term deposit. It may also assume policy implication in the event that the regulator adopts the legality of bilateral rebate in its Islamic banking policy and guidelines.

Originality/value

This paper offers an Islamic alternative to the conventional mechanism in handling the event of early settlement of a debt facility, early termination of an Islamic facility and early withdrawal of Islamic term deposit. Under conventional banking, there are certain fees and charges imposed on customers in the above events like early settlement charge and early withdrawal charge. Unlike its conventional counterpart, Islamic banks cannot opt for the conventional method that seems unjust to the customers as the charge is imposed without Sharīʿah basis. In this case, bilateral rebate serves as a fair mechanism to manage the bank’s liquidity in the aforementioned events.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. 9 no. 3
Type: Research Article
ISSN: 1753-8394

Keywords

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Article
Publication date: 29 April 2021

Mine Aksoy, Mustafa Kemal Yilmaz, Nuraydin Topcu and Özgür Uysal

The purpose of this study is to investigate the effects of ownership structure, board attributes and eXtensible Business Reporting Language (XBRL) on annual financial…

Abstract

Purpose

The purpose of this study is to investigate the effects of ownership structure, board attributes and eXtensible Business Reporting Language (XBRL) on annual financial reporting timeliness of non-financial companies listed on Borsa Istanbul (BIST).

Design/methodology/approach

To conduct the analyses, the authors used two samples. The main sample consists of 187 companies, while the subsample includes 54 companies in the BIST 100 index. The data set covers the 2010–2018 period. To investigate the influence of ownership structure, board attributes and XBRL on timeliness, panel regression and univariate analyses were used. To explore the factors associated with the likelihood of late filing, panel logistic regression analyses were employed.

Findings

The findings provide evidence that companies that have a high level of institutional ownership and women board membership file earlier. In line with prior studies, profitable companies file their accounts faster. Highly leveraged companies are late reporters. Further, XBRL has a positive influence on the filing of financial reports for the BIST 100 companies due to technological agility. Finally, companies that have less institutional ownership and that get qualified audit opinions are more subject to late filing.

Research limitations/implications

The authors acknowledge that this study has certain limitations. First, the results may not be generalized to the entire BIST population due to the exclusion of financial companies from the samples. Future research may explore the financial reporting timeliness of these companies. Second, the study did not investigate the relationship between timeliness and the information content in financial statements and the market reactions they arouse. Third, this study is trying to find out early evidence on the mandatory adoption of XBRL filings, which cover only three-year period due to the recent implementation of this regulatory practice. Thus, it needs further elaboration after the accumulation of data in the forthcoming years by the expansion of the sample beyond the 2016–2018 period. As companies would have more time to become familiar with XBRL, a more reliable conclusion may be drawn. Further, the study particularly focuses on the effect of XBRL adoption on the timeliness among filers. XBRL could also influence investors, auditors and other stakeholders. Future research could investigate the influence of XBRL on different stakeholders to produce more insightful implications.

Practical implications

This study offers several implications for managers, regulators and policy makers. First, companies that do not make timely financial reporting may find it more difficult to attract long-term capital by means of institutional investors. Since these investors view timely reporting as an ideal ingredient in corporate governance, it may have a positive impact on company reputation and corporate sustainability. The results also provide insights for regulatory authorities, policy makers and auditors on the causes of the reporting lag, thereby increasing their awareness and helping them in their decision-making process since improvements in timely availability and accessibility of financial information reduce information asymmetry for users and increase market efficiency. Additionally, companies that reduce their filing timeframe will be able to compare their results with other companies. However, the XBRL mandate could be much more burdensome to smaller firms. This may stem from the fact that larger firms may tend to use the in-house approach for XBRL and can afford more advanced financial reporting systems with automated coding algorithms attached to streamline their XBRL filings, whereas smaller firms are more likely to use the outsourcing approach due to the difference in the level of resources available for XBRL preparation. This finding also lends support to recent concerns that new technology creates an unleveled benefit in reporting efficiency for large companies, but not for small ones (e.g. Blankespoor et al., 2014). This benefit may change the dynamics of the financial market and information environment, leading to further segmentation of the capital markets. The positive effects of XBRL adoption may accrue over time due to the potential benefits of learning curve experience since the XBRL mandate will help companies automate their reporting process and information processing, thereby strengthening internal control over financial reporting (Deloitte, 2013; Du et al., 2013; Li, 2017). Companies may also efficiently incorporate auditor-proposed adjustments by cross-referencing impacted accounts and prepare revised versions of the financial reports, which are automatically rendered in various formats for auditors to assess (Wu and Vasarhelyi, 2004). Finally, investors and other users of financial information benefit from having quicker access to data, since this allows them to make more timely and reliable decisions, leading to greater benefits.

Originality/value

This paper contributes to the literature on the impact of adopting XBRL on the timeliness of financial reporting in emerging markets. Second, this study extends the literature and provides evidence on determinants of timeliness, covering both ownership structure and board attributes besides firm-specific characteristics. Hence, it provides valuable insights for companies, investors, auditing firms and policy makers.

Details

Journal of Applied Accounting Research, vol. 22 no. 4
Type: Research Article
ISSN: 0967-5426

Keywords

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Article
Publication date: 9 September 2019

Abdalrahman M.G. Kittana and Bruno De Meulder

Contemporary wars are continuously striking population centres across the globe with devastating consequences of destruction and annihilation, and leading to mass…

Abstract

Purpose

Contemporary wars are continuously striking population centres across the globe with devastating consequences of destruction and annihilation, and leading to mass casualties within civilians. The purpose of this paper is to question the role of architecture and urban tissue in packing up civilians’ resilience and survival practices during urban warfare.

Design/methodology/approach

The investigation is based on critical spatial analysis of survival narratives obtained from an empirical study conducted in the city of Nablus in Palestine.

Findings

This paper shows that, due to its unique and highly complex socio-spatial entanglement, the kasbah of Nablus represents a paradigm in the (re)creation of community resilience. This paradigm is based on the interaction of three main elements: a multi-layered urban tissue accumulated along 2,000 years of urban evolution; a thick matrix of cultural and social constructs; and the lifting and switching of a lot of social conventions related to space during times of war.

Originality/value

The agency of architecture in supporting civilian survival practices during urban warfare is visited, nevertheless only partially unpacked by a number of prominent studies. This paper provides a deeper level of investigation and understanding of the interplay between the architecture of the city and resilience capacity.

Details

Archnet-IJAR: International Journal of Architectural Research, vol. 13 no. 3
Type: Research Article
ISSN: 2631-6862

Keywords

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