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Article
Publication date: 15 April 2024

Zhaozhao Tang, Wenyan Wu, Po Yang, Jingting Luo, Chen Fu, Jing-Cheng Han, Yang Zhou, Linlin Wang, Yingju Wu and Yuefei Huang

Surface acoustic wave (SAW) sensors have attracted great attention worldwide for a variety of applications in measuring physical, chemical and biological parameters. However…

Abstract

Purpose

Surface acoustic wave (SAW) sensors have attracted great attention worldwide for a variety of applications in measuring physical, chemical and biological parameters. However, stability has been one of the key issues which have limited their effective commercial applications. To fully understand this challenge of operation stability, this paper aims to systematically review mechanisms, stability issues and future challenges of SAW sensors for various applications.

Design/methodology/approach

This review paper starts with different types of SAWs, advantages and disadvantages of different types of SAW sensors and then the stability issues of SAW sensors. Subsequently, recent efforts made by researchers for improving working stability of SAW sensors are reviewed. Finally, it discusses the existing challenges and future prospects of SAW sensors in the rapidly growing Internet of Things-enabled application market.

Findings

A large number of scientific articles related to SAW technologies were found, and a number of opportunities for future researchers were identified. Over the past 20 years, SAW-related research has gained a growing interest of researchers. SAW sensors have attracted more and more researchers worldwide over the years, but the research topics of SAW sensor stability only own an extremely poor percentage in the total researc topics of SAWs or SAW sensors.

Originality/value

Although SAW sensors have been attracting researchers worldwide for decades, researchers mainly focused on the new materials and design strategies for SAW sensors to achieve good sensitivity and selectivity, and little work can be found on the stability issues of SAW sensors, which are so important for SAW sensor industries and one of the key factors to be mature products. Therefore, this paper systematically reviewed the SAW sensors from their fundamental mechanisms to stability issues and indicated their future challenges for various applications.

Details

Sensor Review, vol. 44 no. 3
Type: Research Article
ISSN: 0260-2288

Keywords

Book part
Publication date: 16 May 2024

Gunnar Leymann and Anna Kehl

Multinational enterprises (MNEs) own and control technological resources and capabilities that make them critical actors in accelerating the transition toward net zero. Even…

Abstract

Multinational enterprises (MNEs) own and control technological resources and capabilities that make them critical actors in accelerating the transition toward net zero. Even beyond the energy sector, stakeholders are putting increasing pressure on MNEs to reduce the carbon intensity of their operations, that is, to improve their carbon performance. While there is unambiguous evidence that national climate policy is a critical catalyst for long-term carbon performance improvements, there is limited research on how MNEs’ carbon strategies react to climate policies. This chapter reviews the concepts, drivers, and strategies connected to carbon performance in the broader sustainability and management literature to clarify potential complementarities to international business (IB). The authors then highlight how MNEs will face increasing institutional complexity along two dimensions: (1) the structural diversity of institutional environments and (2) institutional dynamism, primarily reflected by public policy. The proposed conceptual framework maps these two dimensions to national and subnational levels, and the authors present two data sources that allow the quantitative analysis of country differences in the diversity and dynamism of national climate policy. The authors conclude that there are ample opportunities for IB researchers to explore MNEs’ strategic reactions to climate policy and to inform policymakers about the consequences of national climate policy in the global economy.

Details

Walking the Talk? MNEs Transitioning Towards a Sustainable World
Type: Book
ISBN: 978-1-83549-117-1

Keywords

Article
Publication date: 5 September 2023

Yunlong Duan, Meng Yang, Hanxiao Liu and Tachia Chin

Firms are driven to ride on the digital wave in today’s open innovation ecosystem. This study aims to explore the effect of digital transformation (DT) on knowledge-intensive…

Abstract

Purpose

Firms are driven to ride on the digital wave in today’s open innovation ecosystem. This study aims to explore the effect of digital transformation (DT) on knowledge-intensive business services (KIBS) firms’ innovation ambidexterity, namely, radical versus incremental innovation, respectively. Meanwhile, the authors evaluated the moderating role of the complexity of R&D collaboration portfolio (i.e. organizational diversity and geographic diversity) in the above relationships.

Design/methodology/approach

Using a panel data set of 171 Chinese listed firms in the information and communications technology services industry from 2010 to 2018, the proposed hypotheses were empirically attested.

Findings

It is found that DT has a positive relationship with radical innovation and an inverted U-shaped relationship with incremental innovation. In terms of the R&D collaboration portfolio, organizational diversity positively moderates the relationships between DT and innovation ambidexterity, respectively. The geographic diversity weakens the inverted U-shaped effect of DT on incremental innovation; however, its moderating role in the link between DT and radical innovation is not empirically verified.

Originality/value

Extant scholars mainly addressed the interplay between KIBS firms and their manufacturing clients, while this study reveals the different consequences of DT on KIBS firms’ innovation ambidexterity to highlight the role of KIBS firms is an independent and essential innovator in a knowledge-driven economy. Notably, the findings contribute to knowledge management (KM) and R&D literature by confirming the diversity of the R&D collaboration portfolio is a critical KM strategy for KIBS firms to develop and promote external knowledge resources.

Article
Publication date: 14 May 2024

Faisal Alshahrani, Baban Eulaiwi, Lien Duong and Grantley Taylor

This study aims to examine the relationship between climate change disclosure performance (CCDP) and audit pricing. The moderating effect of corporate governance characteristics…

Abstract

Purpose

This study aims to examine the relationship between climate change disclosure performance (CCDP) and audit pricing. The moderating effect of corporate governance characteristics on that relationship is also investigated.

Design/methodology/approach

Using a sample of top 300 Australian Securities Exchange listed non-financial firms over the period 2008–2019, this study investigates the association between CCDP and audit fees. The findings are robust to a difference-in-difference test thereby alleviating potential endogeneity concerns.

Findings

CCDP is found to be significantly positively related to external auditor fees.

Research limitations/implications

The findings show some important implications for firm management, regulators, investors and auditors. This study presents empirical evidence that climate change, as a factor of external risk, influences audit fees.

Practical implications

Firms with governance structures characterized by larger more independent boards, larger audit committees and audit committees with a higher level of independence significantly moderate the relationship between CCDP and audit fees.

Social implications

Investors’ demand for firm transparency and disclosure of information regarding the risks of climate change, effects and opportunities has increased significantly over the past decade, as these factors could have a significant effect on valuation and investment decisions.

Originality/value

Importantly, stakeholders need to be aware of the costs of climate change, the quantification of climate change impacts and how firms address climate change in their business risk management processes. This study quantifies the impact of CCDP on auditor risk assessments via audit fees.

Details

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

Keywords

Article
Publication date: 3 May 2024

Giuseppe Nicolò, Giovanni Zampone, Giuseppe Sannino and Paolo Tartaglia Polcini

This study aims to investigate the relationship between corporate sustainable development goals (SDGs) disclosure and analyst forecast quality.

Abstract

Purpose

This study aims to investigate the relationship between corporate sustainable development goals (SDGs) disclosure and analyst forecast quality.

Design/methodology/approach

The study focuses on a sample of 95 Italian-listed companies preparing the mandatory non-financial declaration (NFD) according to the Global Reporting Initiative (GRI) standards over a five-year period (2017–2021), corresponding to an unbalanced sample of 438 observations. Analyst forecast quality was proxied by earnings forecast accuracy (FA) and earnings forecast dispersion (FD), built on data retrieved from the Refinitiv database. A manual content analysis was performed on NFDs to derive an SDG disclosure score (SDGD) for each sampled company.

Findings

This study provides empirical evidence suggesting that voluntary SDG disclosure matters to the capital market in that it helps enhance the information environment of companies, evidenced by improved analyst forecast quality. In particular, this study highlighted that SDG disclosure positively influences analyst FA while negatively affecting analyst FD.

Research limitations/implications

This study focuses on the Italian context, which has idiosyncratic characteristics regarding the structure of the financial market, the composition of corporate ownership and experience in non-financial reporting practices.

Practical implications

This study indicates to corporate managers that following GRI standards may represent the right way to better integrate SDG disclosure in corporate non-financial reports and increase the relevance of such information for investors and other capital market participants.

Originality/value

To the best of the authors’ knowledge, this is the first study that empirically examines the association between SDG disclosure and analyst forecast quality.

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: 29 April 2024

Francesco Paolo Appio, Emanuele Cacciatore, Fabrizio Cesaroni, Antonio Crupi and Veronica Marozzo

The purpose of this paper is to fill a gap in the literature regarding the open innovation management approaches that small and medium-sized enterprises (SMEs) can use to access…

Abstract

Purpose

The purpose of this paper is to fill a gap in the literature regarding the open innovation management approaches that small and medium-sized enterprises (SMEs) can use to access digital technologies and incorporate them into their organizational processes. The research question is: What organizational and process-level managerial actions do SMEs take to successfully access and implement digital technologies within their organizational processes?

Design/methodology/approach

Using Guertler et al.'s (2020) Action Innovation Management Research (AIM-R) framework, this study examines the digital transformation experiences of 10 European SMEs to gain insights into the managerial actions that foster successful digital transformation.

Findings

The findings of the paper reveal two major contributions. First, a digital transformation roadmap for SMEs is proposed, with a focus on accessing external resources and reconfiguring internal ones to ease their digital transformation journey. Second, three distinct paradoxes that influence the digital transformation process in SMEs are highlighted, providing useful insights into the challenges and tensions SMEs face during this journey.

Originality/value

This paper provides a unique perspective on the digital transformation of SMEs by examining the managerial actions required for successful technology adoption and revealing the paradoxes that may emerge during this transformative process. The findings form the basis for future research, deepening our understanding of digital transformation in SMEs and providing actionable advice to managers and practitioners navigating this journey.

Details

European Journal of Innovation Management, vol. 27 no. 9
Type: Research Article
ISSN: 1460-1060

Keywords

Article
Publication date: 24 April 2024

Mohamed Moshreh Ali Ahmed, Dina Kamal Abd El Salam Ali Hassan and Nourhan Hesham Ahmed Magar

The purpose of this paper is to investigate whether audit committee characteristics, in particular audit committee size, audit committee activity and audit committee gender…

Abstract

Purpose

The purpose of this paper is to investigate whether audit committee characteristics, in particular audit committee size, audit committee activity and audit committee gender diversity, are associated with financial performance in Egyptian banks. The second purpose of this paper is to explore the moderating role of board gender diversity on the relationship between audit committee characteristics and financial performance.

Design/methodology/approach

A multiple regression analysis is used to estimate the moderating role of board gender diversity on the relationship between audit committee characteristics and financial performance of a sample of Egyptian banks during the period between 2018 and 2022.

Findings

The results indicate that audit committee size has a negative and insignificant effect impact on return on assets (ROA) and return on equity (ROE), respectively. The results also indicate that the audit committee gender diversity has a significant positive impact on ROA and ROE, respectively. Regarding audit committee activity, the number of board meetings has a negative and insignificant effect on ROA and ROE, respectively. Regarding gender diversity as a moderating variable, in general there is a positive effect of gender diversity on the relationship between audit committee characteristics and financial performance.

Research limitations/implications

The study was limited to 20 banks in one country, but it sets the tone for future empirical research on this subject matter. The study also relied on one moderating variable, which is board gender diversity. This study provides an avenue for future research in the area of corporate governance and financial performance in other emerging countries, especially other African countries.

Practical implications

This study provides useful insights for managers and policymakers to better understand which audit committee characteristics can best encourage a company to improve financial performance. Furthermore, regulators should ensure that banks strictly adhere to corporate governance principles to build a strong banking industry capable of achieving economic development.

Social implications

Banks will benefit equally from valuable qualities across demographic groupings in society by having females on the audit committee and appropriate audit committee meetings. Additionally, if audit committee members are correctly selected, banks with more females in audit committee and suitable audit committee meetings can successfully contribute to strengthening financial performance and social welfare of diverse segments of society. A culture of good banking governance must emerge to improve bank financial stability and, as a result, greater stability and economic growth.

Originality/value

To the best of the authors’ knowledge, the study is, perhaps, the first to examine the moderating role of board gender diversity on the relationship between audit committee characteristics and financial performance in Egyptian banks. This study adds to the literature by investigating such an issue in a developing economy that operates in a different context than those in developed countries.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 26 April 2024

William Henry Collinge

The paper aims to apply social practice theory to clarify the process of innovation design and delivery from one successful digital innovation: the building information modelling…

Abstract

Purpose

The paper aims to apply social practice theory to clarify the process of innovation design and delivery from one successful digital innovation: the building information modelling (BIM) risk library. The paper clarifies the practices surrounding construction innovation and provides a schema useful for practitioners and technology designers through a social practice analysis.

Design/methodology/approach

The paper applies Schatzki's “organisation of practice” concepts to a construction project innovation to clarify how the practice of innovation revolves around understandings, rules and teleoaffectivities (emotive behaviours). Sources for the study include notes from meetings, workshops with experts and the shared artefacts of innovation.

Findings

The practice of innovation design and delivery are clarified through a social practice analysis: a distinct “field of practice” and a “schema” of generalisable prescriptions and preferences for innovation delivery being presented.

Practical implications

The paper informs the practice and process of innovation design and delivery; the insights clarify how collective understandings and rules of use evolve over time, becoming formalised into contracts, agreements and workplans. Practically, processes whereby innovation “sayings” evolve into innovation “doings” are clarified: a schema detailing prescriptions and preferences of practitioners and developers being presented.

Originality/value

The social practice analysis of one successful construction innovation is an original contribution to the body of knowledge, adding a level of detail regarding innovation design and delivery often missing from reported research.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 30 April 2024

Cong Thuan Le and Thi Kim Lan Phan

The principal objective of this current research is to explore and test an underlying mechanism to solve the inconsistent relationship between supervisors’ developmental feedback…

Abstract

Purpose

The principal objective of this current research is to explore and test an underlying mechanism to solve the inconsistent relationship between supervisors’ developmental feedback and employee creativity. This study also tests the moderating role of absorptive capacity in fully understanding the relationship between two constructs.

Design/methodology/approach

A time-lagged survey was utilized to collect data from 317 employees working at information technology (IT) organizations in Vietnam. This research conducted a hierarchical regression analysis to examine the hypotheses.

Findings

This research found that employees’ operational skills fully mediated the link between supervisors’ developmental feedback and employees’ creative performance. Moreover, absorptive capacity positively moderated the relationship between supervisors’ developmental feedback and employees’ operational skills as well as the relationship between employees’ operational skills and employee creativity.

Originality/value

This research is one of the first papers to discuss the mediating role of employees’ operational skills in associating supervisors’ developmental feedback with employee creativity in response to the calls of previous studies. To fully comprehend the indirect impact of supervisors' developmental feedback on workers' creative performance, this research also examines the moderating influence of absorptive capacity at the individual level.

Details

Evidence-based HRM: a Global Forum for Empirical Scholarship, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-3983

Keywords

Open Access
Article
Publication date: 28 August 2023

Daragh O'Leary, Justin Doran and Bernadette Power

This paper analyses how firm births and deaths are influenced by previous firm births and deaths in related and unrelated sectors. Competition and multiplier effects are used as…

Abstract

Purpose

This paper analyses how firm births and deaths are influenced by previous firm births and deaths in related and unrelated sectors. Competition and multiplier effects are used as the theoretical lens for this analysis.

Design/methodology/approach

This paper uses 2008–2016 Irish business demography data pertaining to 568 NACE 4-digit sectors within 20 NACE 1-digit industries across 34 Irish county and sub-county regions within 8 NUTS3 regions. A three-stage least squares (3SLS) estimation is used to analyse the impact of past firm deaths (births) on future firm births (deaths). The effect of relatedness on firm interrelationships is explicitly modelled and captured.

Findings

Findings indicate that the multiplier effect operates mostly through related sectors, while the competition effect operates mostly through unrelated sectors.

Research limitations/implications

This paper's findings show that firm interrelationships are significantly influenced by the degree of relatedness between firms. The raw data used to calculate firm birth and death rates in this analysis are count data. Each new firm is measured the same as another regardless of differing features like size. Some research has shown that smaller firms have a greater propensity to create entrepreneurs (Parker, 2009). Thus, it is possible that the death of differently sized firms may contribute differently to multiplier effects where births induce further births. Future research could seek to examine this.

Practical implications

These findings have implications for policy initiatives concerned with increasing entrepreneurship. Some express concerns that public investment into entrepreneurship can lead to “crowding out” effects (Cumming and Johan, 2019), meaning that public investment into entrepreneurship could displace or reduce private investment into entrepreneurship (Audretsch and Fiedler, 2023; Zikou et al., 2017). This study’s findings indicate that using public investment to increase firm births could increase future firm births in related and unrelated sectors. However, more negative “crowding out” effects may also occur in unrelated sectors, meaning that public investment which stimulates firm births in a certain sector could induce firm deaths and crowd out entrepreneurship in unrelated sectors.

Originality/value

This paper is the first in the literature to explicitly account for the role of relatedness in firm interrelationships.

Details

Journal of Economic Studies, vol. 51 no. 9
Type: Research Article
ISSN: 0144-3585

Keywords

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