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1 – 10 of 115The purpose of this paper is to explore how variations in management’s tone within management’s discussion and analysis (MD&A) sections of 10-K reports can serve as an indicator…
Abstract
Purpose
The purpose of this paper is to explore how variations in management’s tone within management’s discussion and analysis (MD&A) sections of 10-K reports can serve as an indicator of tax avoidance and highlight the complex relationship between such linguistic shifts and the tax avoidance decisions within firms.
Design/methodology/approach
The paper uses a textual analysis approach to identify linguistic cues in MD&A sections of 10-K filings related to tax avoidance, going beyond traditional quantitative measures. The study uses differences in negative word occurrences in MD&A to measure management’s tone change and examines various measures of tax avoidance. The sample covers the period from 1993 to 2017 and comprises all firms with 10-K filings available on EDGAR, totaling over 30,000 firm-year observations.
Findings
The findings indicate a complementary relationship between tax avoidance and other drivers of firm performance. When firms have more negative management’s tone, they are less willing to engage in tax avoidance and vice versa. The study’s approach with management’s tone change provides a different and statistically significant improvement in model fit for detecting tax avoidance.
Practical implications
This paper provides actionable insights for detecting tax avoidance through the analysis of management’s tone in corporate disclosures, offering a new tool for researchers, investors and tax authorities. It highlights the importance of linguistic cues as indicators of tax avoidance behavior, complementing traditional financial metrics.
Originality/value
The paper contributes to the literature by using management’s tone change as a time-varying factor to explain tax avoidance behavior. It uncovers a larger set of linguistic cues in MD&A that can be used to detect tax avoidance. This research provides a complementary approach to traditional quantitative tax avoidance measures and offers insights into the overall relationship between tax avoidance and firm performance, going beyond one-dimensional measures typically used in prior literature.
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This paper aims to study the origin story of Harvard Business School’s involvement with the Indian Institute of Management Ahmedabad to study the reasons for the spread of…
Abstract
Purpose
This paper aims to study the origin story of Harvard Business School’s involvement with the Indian Institute of Management Ahmedabad to study the reasons for the spread of American management education. It introduces both the explicit influence of Cold War politics and Indian development imaginaries to the export of American management thought in the early 1960s.
Design/methodology/approach
This paper relies on archival research for its primary source material, drawing upon rich archives of documents found at the Baker Library of Harvard Business School.
Findings
Harvard’s role in Ahmedabad was explicitly influenced by the Cold War anti-communist foreign policy of the USA, but did so opportunistically and contrary to the Ford Foundation’s (FF) original plans. Vikram Sarabhai, who was a key player in the Indian national imaginary of development, invited Harvard on his own initiative and forced the foundation to follow his interests rather than being a mere “subaltern.”
Research limitations/implications
This paper could additionally add to the historical debate about the scope and periodization of the Cold War and the role of non-state actors.
Originality/value
This paper covers new ground in exploring the early connection between the Indian development imaginary and business education. It concludes that the export of hegemonic US management education was not successful during Cold War, and the FF was not as dominant as it was made out to be.
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Iván Manuel De la Vega Hernández and Juan Diáz Amorin
The purpose of this study is to analyze the technological change under development linked to the convergence of the Internet of Things (IoT) and digital transformation (DT) from…
Abstract
Purpose
The purpose of this study is to analyze the technological change under development linked to the convergence of the Internet of Things (IoT) and digital transformation (DT) from the perspective of a scientific mapping in a context marked by the occurrence of an unexpected event that accelerated this process such as the SARS-CoV-2 pandemic and its variants.
Design/methodology/approach
The study was developed under the longitudinal scientific mapping approach and considered the period 1990–2021 using as a basis the descriptors DT and IoT. The steps followed were identification and selection of keywords; design and application of an algorithm to identify these selected keywords in titles, abstracts and keywords using terms in Web of Science (WoS) to contrast them; and performing a data processing based on the journals in the Journal Citation Report during 2022. The longitudinal study uses scientific mapping to analyze the evolution of the scientific literature that seeks to understand the acceleration in the integration of technology and its impact on the human factor, processes and organizational culture.
Findings
This study showed that the technologies converging around IoT form the basis of the main DT processes being experienced on a global scale; furthermore, it was shown that the pandemic accelerated the convergence and application of new technologies to support the major changes required for a world with new needs. Finally, China and the USA differ significantly in the production of scientific knowledge with respect to the first eight followers.
Originality/value
The knowledge gap addressed by this study is to identify the production of scientific knowledge related to IoT and its impact on DT processes at the scale of individuals, organizations and the new way of delivering value to society. This knowledge about researchers, institutions, countries and the derivation is multiple indicators allows improving decision-making at multiple scales on these issues.
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Irma Rybnikova and Annkathrin Weigel
Organizational diversity training is designed to enhance employees' skills and competencies regarding diversity and its management. The question of its effectiveness, and the…
Abstract
Purpose
Organizational diversity training is designed to enhance employees' skills and competencies regarding diversity and its management. The question of its effectiveness, and the conditions under which it thrives, remains a matter of debate. Unlike previous studies that have predominantly focused on the perspective of training participants, this study shifts the lens to the viewpoints of diversity training providers in Germany – a country where the formal requirement for diversity management was implemented relatively recently. The primary objective is to ascertain the critical factors influencing training effectiveness from the providers' perspective.
Design/methodology/approach
This research draws upon case studies based on document analysis and qualitative interviews with diversity training providers across Germany.
Findings
The investigation reveals that the effectiveness of diversity training, as perceived by providers, hinges on several key factors: the organizational environment (including the widespread recognition of diversity issues and the presence of an organizational diversity framework), the attributes of diversity trainers (notably their personal familiarity with diversity) and the setting and design of the training (such as venue, duration and a blend of instructional approaches). A notable barrier to achieving effective training outcomes is the lack of supportive conditions within client companies, exemplified by limited training budgets, which impedes the accurate assessment of training effectiveness.
Originality/value
This study marks a novel contribution to the field by explicitly focusing on the perspective of diversity training providers in Germany. It provides new insights into the importance of the organizational context surrounding diversity education within the private sector.
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This article explores the emergence of organizational digital transformation in the rapidly advancing technological era. It discusses the origins, driving forces, strategies…
Abstract
Purpose
This article explores the emergence of organizational digital transformation in the rapidly advancing technological era. It discusses the origins, driving forces, strategies, challenges and broader implications.
Design/methodology/approach
The article employs a scoping review methodology that synthesizes knowledge from the existing literature, research, case studies and other relevant sources.
Findings
The findings underscore the pivotal role that organizational digital transformation plays in an era of relentless technological advancement. Leadership, organizational culture and technological enablers are identified as crucial drivers of innovation and competitiveness within organizations. The article also emphasizes ethics as a crucial element of digital transformation, focusing in particular on concerns about data privacy and the morality of artificial intelligence. Additionally, the author talks about anticipated future trends that are anticipated to influence the future of digital transformation, such as the growing influence of artificial intelligence, the trend toward hyper-personalization and the emergence of quantum computing.
Research limitations/implications
The assessment has failed to provide recommendations for the actual implementation because it has mainly concentrated on conceptual and strategic aspects. Furthermore, it does not clearly define the criteria for choosing real-world examples, which limits the representation of the different industries, size ranges of organizations and outcomes associated with digital transformation.
Practical implications
The article stresses the significance of paying attention to the forces driving digital transformation while navigating ethical and societal concerns. In addition to highlighting the importance of anticipating future trends for strategic planning in the rapidly changing digital landscape, it emphasizes the advantages as incentives for organizations to invest in digital initiatives.
Social implications
The investigation demonstrates how technology contributes to progress while posing complex ethical and change management issues. In light of increased connectivity, data analytics and artificial intelligence, it highlights the crucial need for societal adaptability and highlights the crucial role that cooperative human–machine coexistence plays in responsible development and transformative societal evolution.
Originality/value
The article stands out because it examines organizational digital transformation in-depth while considering its historical roots, ethical implications and future prospects. It is a priceless contribution to the field because real-world case studies and a scoping review provide a distinctive viewpoint and a comprehensive view of the effects of digital transformation on organizations and society.
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Elena Fedorova, Alexandr Nevredinov and Pavel Drogovoz
The purpose of our study is to study the impact of chief executive officer (CEO) optimism and narcissism on the company's capital structure.
Abstract
Purpose
The purpose of our study is to study the impact of chief executive officer (CEO) optimism and narcissism on the company's capital structure.
Design/methodology/approach
(1) The authors opt for regression, machine learning and text analysis to explore the impact of narcissism and optimism on the capital structure. (2) We analyze CEO interviews and employ three methods to evaluate narcissism: the dictionary proposed by Anglin, which enabled us to assess the following components: authority, superiority, vanity and exhibitionism; count of first-person singular and plural pronouns and count of CEO photos displayed. Following this approach, we were able to make a more thorough assessment of corporate narcissism. (3) Latent Dirichlet allocation (LDA) technique helped to find the differences in the corporate rhetoric of narcissistic and non-narcissistic CEOs and to find differences between the topics of interviews and letters provided by narcissistic and non-narcissistic CEOs.
Findings
Our research demonstrates that narcissism has a slight and nonlinear impact on capital structure. However, our findings suggest that there is an impact of pessimism and uncertainty under pandemic conditions when managers predicted doom and completely changed their strategies. We applied various approaches to estimate the gender distribution of CEOs and found that the median values of optimism and narcissism do not depend on sex. Using LDA, we examined the content and key topics of CEO interviews, defined as positive and negative. There are some differences in the topics: narcissistic CEOs are more likely to speak about long-term goals, projects and problems; they often talk about their brand and business processes.
Originality/value
First, we examine the COVID-19 pandemic period and evaluate how CEO optimism and pessimism affect their financial decisions under specific external conditions. The pandemic forced companies to shift the way they worked: either to switch to the remote work model or to interrupt operations; to lose or, on the contrary, attract clients. In addition, during this period, corporate management can have a different outlook on their company’s financial performance and goals. The LDA technique helped to find the differences in the corporate rhetoric of narcissistic and non-narcissistic CEOs. Second, we use three methods to evaluate narcissism. Third, the research is based on a set of advanced methods: machine learning techniques (random forest to reveal a nonlinear impact of CEO optimism and narcissism on capital structure).
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Ayush Guleria, Richa Joshi and Mohd Adil
Utilising the stimulus-organism-response (S-O-R) theoretical framework, this study investigated how destination attachment and overall satisfaction mediate the linkage between…
Abstract
Purpose
Utilising the stimulus-organism-response (S-O-R) theoretical framework, this study investigated how destination attachment and overall satisfaction mediate the linkage between memorable tourism experiences and customer-based destination brand equity (CBDBE).
Design/methodology/approach
The authors study presents a model that illustrates how memorable tourism experiences can influence CBDBE by impacting tourists' attachment and overall satisfaction with a destination. The model was tested using empirical data obtained through a survey of 382 Indian domestic tourists. The data were analysed using the SPSS AMOS (Statistical Package for Social Sciences Analysis of a Moment Structures) programme.
Findings
This study validates the accuracy and effectiveness of the suggested conceptual model, demonstrating significant linkage between the variables of the study. Accordingly, it was observed that positive memorable tourism experiences have a notable impact on the development of attachment and satisfaction with the tourist destination forming strong CBDBE.
Practical implications
The study's primary managerial recommendation is that, to achieve sustainable competitive advantage, destination management organisations should give priority to memorable experiences and positive emotions instead than only concentrating on product-centred marketing. Second, destination managers must mould their business models based on the link between memorable tourism experiences, destination attachment, satisfaction and CBDBE.
Originality/value
Perhaps, the authors' research is one of the earliest to explore the relationship between tourists' overall satisfaction, attachment to a destination and memorable experiences and how they impact customer-based brand equity (CBBE) for a specific urban hill station destination.
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Edoardo Trincanato and Emidia Vagnoni
The lean startup approach (LSA) is extensively utilized by early-stage entrepreneurs, with “pivot” serving as a key pillar. However, there is a research gap concerning the…
Abstract
Purpose
The lean startup approach (LSA) is extensively utilized by early-stage entrepreneurs, with “pivot” serving as a key pillar. However, there is a research gap concerning the boundary conditions impacting LSA and pivot decisions, especially when addressing societal challenges, as in the context of transformational entrepreneurship. In this regard, the healthcare sector, further compounded by a lack of research on startups and scale-ups, presents an embraced opportunity to provide multiple contributions for both theory and practice.
Design/methodology/approach
The present investigation employs a grounded approach to explore the experiences of the co-founders of a fast-growing Italian e-health startup. A narrative strategy was employed to organize conditions and evolving strategic action/interactions into three different pivoting phases of the startup – before the pivot, its enactment and aftermath – with primary and secondary data collected over a period of one year.
Findings
Pivoting in digital healthcare unfolded as a liminal experience marked by factors such as high regulation, multiple stakeholders, technological and symbolic ambivalence, resource-intensive demands and institutional actors acting as pathway pioneers, leading to an information overload and unforeseeable uncertainty to manage. These factors challenge entrepreneurs' ability to attain optimal distinctiveness, presenting the paradoxical need for vertical flexibility for scaling up.
Social implications
By uniquely illuminating the sector’s constraints on entrepreneurial phenomena, this study provides a valuable guide for entrepreneurs and institutional actors in addressing societal challenges.
Originality/value
This study introduces a process model of transformational information crafting when pivoting, highlighting the role of entrepreneurs' transformational stance and platform-mediated solutions as engines behind strategies involving information breaking and transition, preceding knowledge-driven integration strategies.
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Kolawole Yusuff, Andrea Whittle and Frank Mueller
Existing literature has begun to identify the agonistic and contested aspects of the ongoing development of accountability systems. These “contests” are particularly important…
Abstract
Purpose
Existing literature has begun to identify the agonistic and contested aspects of the ongoing development of accountability systems. These “contests” are particularly important during periods of change when an accountability “deficit” has been identified, that is, when existing accountability systems are deemed inadequate and requiring revision. The purpose of this paper is to explore one such set of contests in the case of large technology and social media firms: the so-called “big tech”. The authors focus specifically on “big tech” because of increasing societal concerns about the harms associated with their products, services and business practices.
Design/methodology/approach
The authors analysed four US Congressional hearings, in which the CEO of Facebook was held to account for the company's alleged breaches and harms. The authors conducted a discourse analysis of the dialogue between the account giver (Mark Zuckerberg) and account holders (Members of Congress) in the oral testimony at the four hearings.
Findings
Two areas of contestation in the dialogue between the account giver and account holders are identified. “Epistemic contests” involved contestation about the “facts” concerning the harms the company had allegedly caused. “Responsibility contests” involved contestation about who (or what) should be held responsible for these harms and according to what standards or criteria.
Originality/value
The study advances critical dialogical accountability literature by identifying two areas of contestation during periods of change in accountability systems. In so doing, they advanced the theory by conceptualising the process of change as underpinned by discursive contests in which multiple actors construct and contest the “problem” with existing accountability systems. The outcomes of these contests are significant, the authors suggest, because they inform the development of reforms to the accountability system governing big tech firms and other industries undergoing similar periods of contestation and change.
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Khalid Hussain, Asma Afzaal, Maha Khamis Al Balushi and Muhammad Junaid
The intense competition among restaurant brands made it difficult to retain and engage customers. Service innovation can play a vital role to serve this purpose, however…
Abstract
Purpose
The intense competition among restaurant brands made it difficult to retain and engage customers. Service innovation can play a vital role to serve this purpose, however, restaurant brands' efforts to bringing innovativeness may not yield desired results unless customers perceive them innovative. Therefore, the present study aims to investigate the role of customer perceived innovativeness (CPRI) in enhancing brand love and evangelism among customers. This study compares these effects between fast-food and continental restaurants to offer deeper insights.
Design/methodology/approach
Data were collected from 303 customers of fast-food and continental restaurants through self-administered structured questionnaire. The reliability and validity were established through confirmatory factor analysis. The hypotheses were tested using structural equation modeling and multi-group SEM with MPlus.
Findings
The findings of this study reveal that menu, experiential and promotional innovativeness dimensions of CPRI positively influence brand love. The effects of CPRI dimensions transcend to brand evangelism dimensions, i.e. brand purchase intension, positive brand referrals and oppositional brand referrals via brand love. The multi-group analysis showed that continental restaurants' menu innovativeness strongly impacts brand love and evangelism while promotional innovativeness matters more in the context of fast-food restaurants.
Practical implications
This study helps restaurant managers in devising tailor made strategies for fast-food and continental restaurants by focusing on the relevant attributes to bring innovation.
Originality/value
This research is one of the pioneering studies to investigate the relationship of CPRI with brand evangelism through the mediating role of brand love. This study also marks an initial attempt to compare fast-food and continental restaurants in the context of CPRI.
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