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The objective of this paper is to present a four‐cycle framework for developing a corporate climate risk strategy.

The paper introduces a four‐cycle framework based on nine key steps.

The paper suggests that the framework presented is of major strategic benefit if applied methodically and suitably supported by appropriate resources from within and outside the company.

The paper presents a four‐cycle framework suitable for developing a corporate climate risk strategy.

An interview with Kenny Tang, co‐editor of Cut Carbon, Grow Profits.

This briefing is prepared by an independent interviewer.

Tang outlines the rationale behind the launch of his book (co‐edited with Ruth Yeoh, and shares his thoughts about business strategies for managing climate change and sustainability.

Provides strategic insights into why the most original minds in business win.

This article highlights the essential factors to be considered for successful mergers and acquisitions (M & As) in the aviation industry. The article draws insights from the successful deals between Morris and Southwest Airlines as well as Cathay Pacific and Dragonair.

The article is a case study of two successful mergers in the airline industry, one in the USA and one in Asia.

M & As in the airline industry are loaded with difficulties. These include problems of brand identification, opposition from key stakeholders and the need of forming one coherent organisational culture. However, this does not mean that they are impossible. Two large-scale mergers have shown that successful mergers can occur in the industry.

This article gives examples of two successful M & A deals from the aviation industry and shows the important factors to achieve this.

The purpose of this paper is to analyze the mediating role of entrepreneurial alertness in the relationship between entrepreneurial passion and entrepreneurial orientation (EO).

This is a quantitative study using a self-report survey for information gathering. The hypotheses are tested with a sample of 112 entrepreneurs from technology-based firms in Mexico using hierarchical regression analysis. The study follows procedural and statistical recommendations from previous studies in order to strengthen the results.

The results demonstrate a significant and positive relationship between entrepreneurial passion and EO, and this relationship is mediated for each dimension of entrepreneurial alertness.

Although there are interesting results in the study, some limitations should be recognized. First, it is important to consider the stage in which the firm is operating because it influences the firm’s behavior. Second, the generalization of the results should be validated in non-technology-based firms that operate in different contexts and conditions. The study’s findings have implications for small business support programs and entrepreneurs.

The study contributes to the emerging research of entrepreneurial passion in the field of entrepreneurship and to the scarce empirical research on entrepreneurial alertness. Both constructs are related to one of the most representative topics in the field, as is EO.

The purpose of this paper is to investigate the impact of boundary integration (BI) on innovative work behavior (IWB) of nursing staff. Furthermore, in order to understand the constructive role of BI, this study also examines the mediating role of work-to-family enrichment (WFE) and moderating role of co-worker and supervisor support.

Data were collected from 786 nurses and 144 doctors (nurse supervisors) through self-administered questionnaires from public sector hospitals in Pakistan. Descriptive statistics, correlation, Baron and Kenny approach (Causal steps approach), PROCESS Macro (Normal Test Theory) developed by Hayes and hierarchical regression approaches were used to analyze the collected data that provide several interesting results for the formulated hypotheses.

Results indicated that BI among nursing staff is positively related to doctors’ rating of innovative behaviors. Moreover, WFE mediates the relationship of BI and IWB. Furthermore, the results also confirmed that the relationship between BI and IWB is stronger among those nurses who frequently received support from co-workers and supervisors.

Employees’ involvement in innovative work is of crucial importance for organization’s strength, especially in health care sector. Although researchers have identified various antecedents of nurses’ IWB, however, it is still unclear how BI influences IWB. Moreover, this study focuses on another important element of workplace support and argues that nurses who can successfully manage work and family matters through the integration of boundaries have greater opportunities to achieve enrichment and respond more effectively to demonstrate IWB.

The purpose of this paper is to investigate the direct and indirect links between book-tax differences (BTDs) and audit quality using accounting conservatism (proxy of earnings quality). Hence, this paper seeks to extend prior audit quality research.

This study uses a sample of Tunisian listed firms on the Tunis Stock Exchange and operating in the industrial and commercial sectors during 2005-2012. This investigation is motivated by structural equations system models that specify both a direct link and an indirect link that is mediated by information reflected in BTDs.

The results show that for the Tunisians companies, firms with large BTDs are associated with higher audit quality implies that such BTDs represent an observable proxy for earnings quality that affects auditor decisions. The authors find statistically an indirect link between abnormal BTDs and audit quality that is mediated by earnings quality. The current study also provides evidence that information reflected in BTDs can improve audit quality.

The findings may be of interest to the academic researchers, practitioners and regulators who are interested in discovering the informational value of BTDs in the audit process.

This paper extends the existing literature by examining the mediation effect of information reflected in BTDs on relationship between BTDs and audit quality.

Information and communications technology (ICT) offers enormous opportunities for individuals, businesses and society. The application of ICT is equally important to economic and non-economic activities. Researchers have increasingly focused on the adoption and use of ICT by small and medium enterprises (SMEs) as the economic development of a country is largely dependent on them. Following the success of ICT utilisation in SMEs in developed countries, many developing countries are looking to utilise the potential of the technology to develop SMEs. Past studies have shown that the contribution of ICT to the performance of SMEs is not clear and certain. Thus, it is crucial to determine the effectiveness of ICT in generating firm performance since this has implications for SMEs’ expenditure on the technology. This research examines the diffusion of ICT among SMEs with respect to the typical stages from innovation adoption to post-adoption, by analysing the actual usage of ICT and value creation. The mediating effects of integration and utilisation on SME performance are also studied. Grounded in the innovation diffusion literature, institutional theory and resource-based theory, this study has developed a comprehensive integrated research model focused on the research objectives. Following a positivist research paradigm, this study employs a mixed-method research approach. A preliminary conceptual framework is developed through an extensive literature review and is refined by results from an in-depth field study. During the field study, a total of 11 SME owners or decision-makers were interviewed. The recorded interviews were transcribed and analysed using NVivo 10 to refine the model to develop the research hypotheses. The final research model is composed of 30 first-order and five higher-order constructs which involve both reflective and formative measures. Partial least squares-based structural equation modelling (PLS-SEM) is employed to test the theoretical model with a cross-sectional data set of 282 SMEs in Bangladesh. Survey data were collected using a structured questionnaire issued to SMEs selected by applying a stratified random sampling technique. The structural equation modelling utilises a two-step procedure of data analysis. Prior to estimating the structural model, the measurement model is examined for construct validity of the study variables (i.e. convergent and discriminant validity).

The estimates show cognitive evaluation as an important antecedent for expectation which is shaped primarily by the entrepreneurs’ beliefs (perception) and also influenced by the owners’ innovativeness and culture. Culture further influences expectation. The study finds that facilitating condition, environmental pressure and country readiness are important antecedents of expectation and ICT use. The results also reveal that integration and the degree of ICT utilisation significantly affect SMEs’ performance. Surprisingly, the findings do not reveal any significant impact of ICT usage on performance which apparently suggests the possibility of the ICT productivity paradox. However, the analysis finally proves the non-existence of the paradox by demonstrating the mediating role of ICT integration and degree of utilisation explain the influence of information technology (IT) usage on firm performance which is consistent with the resource-based theory. The results suggest that the use of ICT can enhance SMEs’ performance if the technology is integrated and properly utilised. SME owners or managers, interested stakeholders and policy makers may follow the study’s outcomes and focus on ICT integration and degree of utilisation with a view to attaining superior organisational performance.

This study urges concerned business enterprises and government to look at the environmental and cultural factors with a view to achieving ICT usage success in terms of enhanced firm performance. In particular, improving organisational practices and procedures by eliminating the traditional power distance inside organisations and implementing necessary rules and regulations are important actions for managing environmental and cultural uncertainties. The application of a Bengali user interface may help to ensure the productivity of ICT use by SMEs in Bangladesh. Establishing a favourable national technology infrastructure and legal environment may contribute positively to improving the overall situation. This study also suggests some changes and modifications in the country’s existing policies and strategies. The government and policy makers should undertake mass promotional programs to disseminate information about the various uses of computers and their contribution in developing better organisational performance. Organising specialised training programs for SME capacity building may succeed in attaining the motivation for SMEs to use ICT. Ensuring easy access to the technology by providing loans, grants and subsidies is important. Various stakeholders, partners and related organisations should come forward to support government policies and priorities in order to ensure the productive use of ICT among SMEs which finally will help to foster Bangladesh’s economic development.

Effective internal control over financial reporting (ICFR) should either prevent or enable correction of any material misstatement in a firm’s financial statements. Independent auditors, guided by professional standards, prepare an ICFR audit report, which provides a gauge by which the public can evaluate the reliability of a firm’s financial information. A firm manager may be tempted to misstate financial statements if he/she perceives a substantial reward for doing so. This study examines whether managers and firms are rewarded for misstating their financial statements in situations where there are incentives to do so, specifically, when an industry-leading peer is fraudulently inflating its reported earnings. The authors test to see if managers experience an increase in compensation as a result of misstatement. The authors also test to see if their firms benefit from misstating via changes to their cost of capital. Results suggest that neither managers nor their firms benefit from managing earnings by misstating financial statements. These findings are important, because a manager who ex ante understands that misstating will not lead to benefits personally or his/her firm is less likely to misstate in the first place.