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Article
Publication date: 28 August 2019

Mehran Rezvani, Mahdi Lashgari and Jahangir Yadolahi Farsi

The purpose of this study is to change the level of entrepreneurial alertness from individual to group and from the group to the organizational level and apply it to international…

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Abstract

Purpose

The purpose of this study is to change the level of entrepreneurial alertness from individual to group and from the group to the organizational level and apply it to international market entry.

Design/methodology/approach

A literature review, meth-synthesis, interview and focal group are used for the final research framework. The way of theorizing for changing levels of entrepreneurial alertness is multi-level method. A framework for international market entry, a process of internationalization and an organizational learning process was used for the final conceptual framework.

Findings

A new framework for international entrepreneurial alertness in the opportunity discovery of individual, group and organizational level was developed.

Research limitations/implications

Researchers will be able to use this framework for extending opportunity discovery and entrepreneurial alertness theories at individual, group, organizational and international levels.

Practical implications

Using the final framework, entrepreneurs and organizations will be able to discover new opportunities, and teachers will be able to educate international entrepreneurial alertness and opportunity discovery at individual, group and organizational levels.

Originality/value

The paper begins with an overview of previous researches in this area and then moves on to combine them using meth-synthesis to create a new framework for international entrepreneurial alertness in opportunity discovery. Note that the levels of entrepreneurial alertness from individual to group and from the group to the organizational level have been changed using a multi-level theorizing method.

Details

Journal of Research in Marketing and Entrepreneurship, vol. 21 no. 2
Type: Research Article
ISSN: 1471-5201

Keywords

Article
Publication date: 29 November 2018

Farzana Akbari, Mahdi Salehi and Mohammad Ali Bagherpour Vlashani

The purpose of this paper is to investigate the effect of managerial ability on tax avoidance in Tehran Stock Exchange (TSE) and OTC by classifying the income smoother and…

Abstract

Purpose

The purpose of this paper is to investigate the effect of managerial ability on tax avoidance in Tehran Stock Exchange (TSE) and OTC by classifying the income smoother and non-income smoother companies based on the theoretical approaches.

Design/methodology/approach

To measure the managerial ability the data envelopment analysis is applied based on the accounting data, company and industry characteristics. In this research, hypotheses are tested for the first time by three statistical methods, namely classical regression models, mixed effect multilevel models, and Bayesian multilevel models, which have never been addressed in Persian accounting research studies. The hypotheses are estimated during a 12-year period from 2004 to 2015 in TSE and OTC. In this research, according to Lucas’s critique, structural change test is used in order to control macroeconomic and political variables affecting the results of the study.

Findings

The results of hypothesis testing by employing three statistical methods suggest that only one hypothesis of this investigation is significant, which shows the significant association of type of market’s impact (exchange of OTC) on the relationship between managerial ability and tax avoidance.

Originality/value

Each company’s performance is affected by various factors. The study intends to mention that the performance of listed companies in the stock market depends heavily on its financial reports. And investors with perceived perception by the reports, can indirectly squeeze their stock indexes with their sudden sale of stocks, and question the company’s performance with losses to the company.

Details

International Journal of Emerging Markets, vol. 13 no. 6
Type: Research Article
ISSN: 1746-8809

Keywords

Article
Publication date: 17 January 2020

Hector Martin, Fey Mohammed, Kevin Lal and Shannon Ramoutar

There are limited studies addressing how choosing a maintenance strategy can contribute towards maximising outputs from given inputs, thereby minimising costs and improving a…

Abstract

Purpose

There are limited studies addressing how choosing a maintenance strategy can contribute towards maximising outputs from given inputs, thereby minimising costs and improving a company’s competitiveness. The analytic hierarchy constant sum method (AHCSM) is used to access the appropriateness of maintenance strategies for improving the overall efficiency of a structural steel fabrication construction company.

Design/methodology/approach

A semi-structured interview was formulated with the stakeholders of the quality department to understand the company’s maintenance portfolio and its current functional capability. The information from this case study was then dissected to represent the factors that the company deemed appropriate for evaluating their maintenance strategy. The AHCSM approach provided a framework, which ranked the importance of factors that are sensitive to the construction industry and rank the suitability of maintenance strategies.

Findings

Factors affecting the selection of maintenance strategies to improve business efficiency are productivity, quality, reliability, cost, safety and work environment, morale, inventory and flexibility. Total productive maintenance strategy produces the most desirable outcome; however, the predictive or condition-based maintenance strategy provides an optimum solution for the case study company while considering the equipment usage, frequency of production and the current economic climate.

Originality/value

The approach presented allows practitioners to consider ways to increase the level of production and improve the efficiency of construction businesses without a high increase in investment. The findings can inform gaps in existing maintenance approaches in achieving business objectives.

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