Search results

This article aims to clarify the impact of stock market liberalization on corporate green technology innovation, analyze its mechanism from the perspectives of financing constraints and environmental management level and explore heterogeneity.

Using the panel data of Chinese enterprises from 2010 to 2020, this article adopts the multi-point difference-in-difference (DID) method to test the impact of stock market liberalization on enterprise green technology innovation and its conduction pathway.

The outcomes demonstrate that stock market liberalization contributes to the furthering of green technology innovation. The heterogeneity test reveals that this promotion is more pronounced for private companies, small-scale companies and companies with high information transparency. The mediating effect test shows that stock market liberalization boosts green technology innovation by alleviating corporate financing constraints and improving corporate environmental management.

This article elucidates the impact path of stock market liberalization on corporate green innovation based on alleviating corporate financing constraints and improving corporate environmental management levels. From the perspective of corporate green technology innovation, this article provides evidence from emerging market countries for the economic effects of capital market opening, which helps to further improve the level of green innovation.

This paper aims to examine the impact of female AC representation (ACFEMALE) following the adoption of gender quota legislation on the trade-off between accrual-based (AEM) and real earnings management (REM), taking into consideration their demographic attributes.

A sample of 89 companies listed in the SBF 120 during the period 2012–2018 has been employed. The authors have obtained the explanatory variables using the principal component analysis method. To provide empirical evidence for the testable hypotheses, the authors have estimated a least squares regression. A differences-in-differences analysis has been estimated to analyze the impact of the gender quota law imposition.

The regression results indicate that companies with a higher proportion of ACFEMALE have more tendency to use REM rather than AEM. The authors further denote that the ACFEMALE expertise negatively affects AEM. Moreover, the authors find that the ACFEMALE experience helps reduce both AEM and REM. Results from the DID analysis exhibit that the ACFEMALE effect on the trade-off between REM and AEM occurs for the period that follows the implementation of the French gender quota law. Furthermore, the authors denote that the negative link between the ACFEMALE experience and AEM and REM dissipates for both the pre- and the postgender quota law adoption.

This study extends the prior existing research by examining, for the first time, the relationship between female directors’ appointments and the trade-off between accrual-based and REM. As well as, the research provides primary evidence on the channels through which female directors may affect the managerial preference regarding the earnings management techniques AEM or REM.

This study aims to analyze and discuss the impact of corporate social responsibility (CSR) on firms’ performance, as well as to examine the interplay between CSR and the economy, society and innovation.

This paper collects data from 420 manufacturing firms across various geographical regions in China. By using a structural equation model, the paper investigates the impact of CSR on enterprise innovation, customer management capability, market competitiveness (MC) and firm financial performance.

The findings demonstrate that CSR performance positively contributes to enhancing the level of enterprise innovation, as well as customer management capability and market competitiveness. Furthermore, it assists enterprises in improving market competitiveness and elevating customer management capabilities. Thus, CSR can have a positive effect on the firm financial performance.

The outcomes presented in this paper offer valuable evidence regarding the influence of implementing CSR on different aspects of enterprise performance and innovation. Moreover, it provides practical recommendations for enterprises seeking to transition towards low-carbon practices and upgrade their manufacturing industry.

Subway systems are highly susceptible to external disturbances from emergencies, triggering a series of consequences such as the paralysis of the internal network transportation functions, causing significant economic and safety losses to cities. Therefore, it is necessary to analyze the factors affecting the resilience of the subway system to reduce the impact of disaster incidents.

Using the interval type-2 fuzzy linguistic term set and the K-medoids clustering algorithm, this paper improves the Decision-Making Trial and Evaluation Laboratory (DEMATEL) method to construct a subway resilience factor analysis model for emergencies. Through comparative analysis, this study confirms the superior performance of the proposed approach in enhancing the precision of the DEMATEL method.

The results indicate that the operation and management level of emergency command organizations is the key resilience factors of subway operations in China. Furthermore, based on real case analyses, the corresponding suggestions and measures are put forward to improve the overall operation resilience level of the subway.

This paper identifies four emergency scenarios and 15 resilience factors affecting subway operations through literature review and expert consultation. The improved fuzzy DEMATEL method is applied to explore the levels of influence and causal mechanisms among the resilience factors of the subway system under the four emergency scenarios.

This paper aims to explore the audit quality and fee implications of joining a global accounting firm network and association (“AF N&A”).

A hand-collected sample focusing upon the pre- and post-periods around the time when an independent audit firm joins an AF N&A is developed. A propensity score-matched sample is created to address the endogeneity and self-selection bias. OLS regression is used on a sample of around 2,000 firm-year observations from 2003 to 2014.

Membership with an AF N&A is associated with higher levels of audit quality and audit fees. Furthermore, audit quality and fee increases are more pronounced for audit firms that become members of a larger, more formal AF N&A.

This paper provides additional insights into the conflicting results regarding the audit quality implications of membership with AF N&As in China. This paper also extends the discussion by exploring the audit quality and fee differentials among the non-Big Four AF N&As. These findings have significant implications for independent audit firms pursuing membership with an AF N&A and regulators seeking to reduce market concentration around the Big Four.

ESG (Environment, Social, Governance) has taken on increased importance in recent years for all stakeholders, with the S dimension now taking on a stronger focus in the real estate space. This paper proposes a new metric to be used in the S space to assess improvements in aspects such as gender equality and cultural diversity in real estate. It adds to the S metrics currently available to see the more effective delivery of the S dimension into real estate investment decision-making.

A new S metric in ESG is proposed and validated. Using this metric, examples regarding gender equality and cultural diversity are assessed among leading real estate players in Australia. This S metric is assessed over a number of time periods to demonstrate the improvements in gender equality and cultural diversity in these major real estate players.

This new S metric is seen to be highly effective and robust in capturing the changes in various aspects of the S dimension in ESG in the real estate space today; particularly concerning gender equality and cultural diversity. It is clearly able to demonstrate the significant changes in increased participation of women at the more senior leadership levels by leading players in the real estate space.

With ESG becoming a critical issue in the real estate sector, issues involved in the S space will take on increased significance going forward. This is critical, as the elements of the S dimension such as gender equality and cultural diversity are important aspects for an effectively functioning real estate industry. The S metric developed in this paper can be used for benchmarking purposes over time, as well as between real estate players, between sub-sections within a real estate organisation, and comparing against other industry sectors. It is also relevant in all organisations, and is not just limited to the real estate sector. Additional metrics in the S space are an important development to further empirically assess the effective delivery of the S dimension of ESG in the real estate sector and more broadly.

This paper specifically proposes this new S metric in ESG in the real estate industry. This is a key issue for the real estate industry going forward at all levels, as it will facilitate a more diverse real estate industry and more effective real estate investment decision-making. This S metric is applicable in all organisational sectors where the S dimension of ESG is important.

Circular supply chain management (CSCM) is considered a promising solution to attain sustainability in the current industrial system. Despite the exigency of this approach, its application in the food industry is a challenge because of the nature of the industry and CSCM being a novel approach. The purpose of this study is to develop an industry-based systematic analysis of CSCM by examining the challenges for its application, exploring the effects of recognised challenges on various food supply chain (FSC) stages and investigating the business processes as drivers.

Stakeholder theory guided the need to consider stakeholders’ views in this research and key stakeholders directly from the food circular supply chain were identified and interviewed (n = 36) following qualitative methods.

Overall, the study reveals that knowledge, perception towards environmental initiatives and economic viability are the major barriers to circular supply chain transition in the UK FSC.

This research provides a holistic perspective analysing the loopholes in different stages of the supply chain and investigating the way a particular circular supply chain stage is affected by recognised challenges through stakeholder theory, which will be a contribution to designing management-level strategies. Reconceptualising this practice would be beneficial in bringing three-tier (economic, environmental and social) benefits and will be supportive to engage stakeholders in the sustainability agenda.

This study aims to investigate the relationship between talent management, organizational commitment and turnover intention. The moderating role of gender and experience in relationships was explored.

A conceptual model was developed, and relationships were studied by collecting data from 392 faculty members working in higher educational institutions (HEIs) in southern India. After checking the instrument’s psychometric properties using the LISREL package of structural equation modeling, data were analyzed using Hayes’s PROCESS macros.

The results revealed that talent recruitment strategies positively predict organizational commitment and negatively predict turnover intention; organizational commitment mediates the relationship between talent management and turnover intention. Further, the results documented that experience (first moderator) and gender of faculty members (second moderator) influenced the relationship between talent management and organizational commitment and organizational commitment and turnover intention.

The outcomes of this research are helpful for the administrators of HEIs to strategize to attract and retain talented faculty to maintain sustained competitive advantage. This research also helps to understand gender differences that exist in talent management and retention and organizational commitment in HEIs.

The three-way interactions between talent management, gender and experience in influencing organizational commitment and turnover intentions is a novel idea that contributes to the talent management literature – the relationship between talent recruitment strategies and talent engagement. The implications for talent management theory and practice are discussed.

The health of an economy is heavily dependent on the productivity of the economy's major industries including construction. While most macro-measures of productivity in the USA construction industry indicate a decline, corresponding studies at the individual task level indicate an increase in productivity. Therefore, this paper aims to identify areas where productivity challenges exist and thus provide recommendations for improvement in the construction industry.

A model that relates the way construction projects are executed with the sources of data that inform productivity analyses is developed and presented. This effort/value-flow model informs the data analysis that is performed to determine productivity trends for management and field labor. Further analysis for field labor productivity using field data and management productivity was separately conducted. Management productivity was particularly difficult to gauge, resulting in the use of surrogate measures.

It was observed that while both field labor and management productivities at the industry level have been decreasing, the decrease in management productivity was five times that of field labor productivity. A similar trend was observed for management productivity at the project level.

The primary contribution of this paper to the body of knowledge and industry is the introduction of a holistic analysis of USA construction productivity. Recommendations to improve management productivity include the use of technology, especially project management software.

This study seeks to illuminate the managerial tensions inherent in implementing scaled agile (on the organizational, top management, middle management and team levels) and to frame these challenges within the broader context of project management.

The study adopts a grounded theory approach and delves into a qualitative dataset sourced from 34 interviews with subject matter experts actively engaged in scaling agile initiatives within large organizations spanning various industries. Additionally, the data have been enriched through a comprehensive literature review of the existing body of knowledge on scaling agile.

As a result of our investigation, we propose a framework of managerial tensions in scaling agile in large corporate settings and a series of research propositions and questions that may contribute significantly to the body of knowledge surrounding the phenomenon of “deprojectification” and propose agenda for the future studies in the field of project management.

The study also carries significant managerial implications. Firstly, based on the insights from the practice of scaling agile in large corporate setting, management can build awareness of the challenges inherent of transitioning to agile practices. This may help to anticipate the possible problems and proactively develop strategies how to address them. Secondly, management can be instructed about contingencies inherent in scaling agile, along with the potential disfunctions and side effects (unintended outcomes) that may emerge during the transition process. Thirdly, project management practitioners can gain insights on how scaling agile may cause shifts in the approach to managing projects, project team management and competencies that need to be developed to cope with environments where various approaches to managing projects coexist.

These insights can aid in the agile transition process, beginning with directing managerial attention toward contextual factors and progressing through potential challenges at the organizational, top management, middle management and team levels. Furthermore, the study highlights possible dysfunctionalities and side effects of scaling agile, shedding light on the “dark side” of agile.

The study contributes to the expansion of the empirical database on the implementation of agile practices in large organizational settings. It plays a role in defining and delineating the phenomenon of scaling agile within the context of project management and outlines a research agenda for future project management studies. Additionally, our study adds to the ongoing discourse surrounding the “deprojectification” effect that can occur during the scaling of agile. Lastly, it establishes connections between project management and software development literature regarding the implementation of agile at scale.