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Open Access
Article
Publication date: 29 February 2016

Vivi Adeyani Tandean and Winnie Winnie

This study aims to obtain an empirical evidence about the effect of good corporate governance on tax avoidance which becomes a proxy of current ETR (Effective Tax Rate). The…

11858

Abstract

This study aims to obtain an empirical evidence about the effect of good corporate governance on tax avoidance which becomes a proxy of current ETR (Effective Tax Rate). The samples of this study were 120 manufacturing companies listed in Indonesian Stock Exchange in 2010 – 2013. The hypothesis testing used multiple regression analysis. The result of this study show that audit committee has a positive effect on tax avoidance in partial but the executive compensation, executive character, company size, institutional ownership, boards of commisioners' proportion, audit committee and audit quality have simultaneous effect to define tax avoidance.

Details

Asian Journal of Accounting Research, vol. 1 no. 1
Type: Research Article
ISSN: 2459-9700

Open Access
Article
Publication date: 27 February 2023

Clemens Hutzinger and Wolfgang J. Weitzl

The purpose of this research is the exploration of online complainants' revenge based on their consumer-brand relationship strength and received webcare. The authors introduce…

1638

Abstract

Purpose

The purpose of this research is the exploration of online complainants' revenge based on their consumer-brand relationship strength and received webcare. The authors introduce inter-failures (i.e. the perceived number of earlier independent service failures that a customer has experienced with the same brand involved in the current service failure) as the central frame condition.

Design/methodology/approach

To test our hypotheses, both a scenario-based online experiment (n = 316) and an online survey (n = 492) were conducted.

Findings

With an increasing number of inter-failures, online complainants with a high-relationship strength move from the “love is blind” effect (no inter-failures) to the “love becomes hate” effect (multiple inter-failures), when they ultimately become more revengeful than their low-relationship strength counterparts. In addition, the authors show that in the case of no or few inter-failures, accommodative webcare has a lasting positive effect over no/defensive webcare for both low- and high-relationship complainants. More importantly, however, when consumers have experienced multiple inter-failures, accommodative webcare becomes ineffective (for low-relationship complainants) or boomerangs by cultivating revenge towards the brand (among high-relationship complainants), but not strategic avoidance.

Research limitations/implications

The findings have pronounced implications for the literature on customer–brand relationships following service failures and the literature, which predominantly emphasizes the unconditionally positive effects of accommodative webcare.

Originality/value

This study is the first that simultaneously considers the prior customer–brand relationship, inter-failures and webcare to explain online complainants' revenge.

Details

Internet Research, vol. 33 no. 7
Type: Research Article
ISSN: 1066-2243

Keywords

Open Access
Article
Publication date: 17 June 2020

Regina Lenart-Gansiniec and Łukasz Sułkowski

Different studies have analyzed the relationship between organizational learning and value creation. However, the question of how crowdsourcing affects the relationships between…

3052

Abstract

Purpose

Different studies have analyzed the relationship between organizational learning and value creation. However, the question of how crowdsourcing affects the relationships between organizational learning and value creation remains unexplored. This paper aims to explore the mediating role of crowdsourcing in the relationship between organizational learning and value creation in local governance.

Design/methodology/approach

The hypotheses were tested based on data collected from 205 local governance units in Poland using crowdsourcing. Data collection was carried out by using a set of standardized questionnaires. Correlation analyses were used to specify the strength of the relationships between the variables. To test the hypotheses, multiple regression analysis was used.

Findings

The results have shown that in the local governance organizational learning is related to crowdsourcing, while organizational learning is not related to value creation. Crowdsourcing does not play a mediating role in explaining the relationship between organizational learning and value creation.

Research limitations/implications

A research model was developed based on the relevant literature in the field of organizational learning, value creation and crowdsourcing. This study urges researchers to explore the relationship between organizational learning and value creation in other public organizations using crowdsourcing.

Originality/value

This is the first study on the intermediate role of crowdsourcing in the relationship between organizational learning and value creation in local governance. The proposed model enriches the existing literature and allows better understanding of how crowdsourcing acts as an intermediary in the organizational learning-value creation relationship.

Details

The Learning Organization, vol. 27 no. 4
Type: Research Article
ISSN: 0969-6474

Keywords

Open Access
Article
Publication date: 25 September 2023

Sutap Kumar Ghosh

This research mainly intends to ascertain the stimulus of investor investment tendencies on the amount of capital investment in the share market.

Abstract

Purpose

This research mainly intends to ascertain the stimulus of investor investment tendencies on the amount of capital investment in the share market.

Design/methodology/approach

Utilizing a sample of 477 individual investors who actively trade on the Bangladesh capital market, this empirical study was conducted. The objective of this examination is to ascertain the investment trading behavior of retail investors in the Bangladesh capital market using multiple regression, hypothesis testing and correlation analysis.

Findings

The coefficients of market categories, preferred share price ranges and investment source reveal negative predictor correlations; all predictors are statistically significant, with the exception of investment source. Positive predictive correlations exist between investor category, financial literacy degree, investment duration, emotional tolerance level, risk consideration, investment monitoring activities, internal sentiment and correct investment selection. Except for risk consideration and investment monitoring activities, all components have statistically significant predictions. The quantity of capital invested in the stock market is heavily influenced by the investment duration, preferred share price ranges, investor type, emotional toleration level and decision-making accuracy level.

Research limitations/implications

This investigation was conducted exclusively with Bangladeshi individual stockholders. Therefore, the existing study can be extended to institutional investors and conceivably to other divisions. It is possible to conduct this similar study internationally. And the query can enlarge with more sample size and use a more sophisticated econometric model. Despite that the outcomes of this study help the regulatory authorities to arrange more informative seminars and consciousness programs.

Practical implications

The conclusions have practical implications since they empower investors to modify their portfolios based on elements including share price ranges, investment horizons and emotional stability. To improve chances of success and reach financial objectives, they stress the significance of bettering financial understanding, active monitoring and risk analysis. Results can also be enhanced by distributing ownership over a number of market sectors and price points. The results highlight the value of patience and giving potential returns enough time.

Originality/value

This study on the trading behavior of investors in Bangladesh is unique and based on field study, and the findings of this study will deliver information to the stakeholders of the capital market regarding the investors’ trading behavior belonging to different categories, financial literacy level, investment duration, emotional tolerance level and internal feeling.

Details

LBS Journal of Management & Research, vol. 21 no. 2
Type: Research Article
ISSN: 0972-8031

Keywords

Open Access
Article
Publication date: 4 April 2023

Majdi Wael Alkababji

This study aims to examine the impact of implementing target costing and continuous improvement techniques in industrial companies operating in southern Palestine on achieving…

3508

Abstract

Purpose

This study aims to examine the impact of implementing target costing and continuous improvement techniques in industrial companies operating in southern Palestine on achieving sustainable competitive advantage (SCA). The study mainly assesses the level of application of these techniques by Palestinian industrial companies (PICs). Furthermore, it evaluates the extent to which the integration of these two methods can impact SCA, by producing cost-effective and innovative products that meet customer demands and needs, while simultaneously achieving continuous development of the company and an SCA.

Design/methodology/approach

A descriptive analytical approach was used to study the target costing and continuous improvement techniques employed by industrial companies in southern Palestine. A questionnaire was administered to 415 companies in the southern West Bank to collect data on the application of target cost and continuous improvement and their impact on SCA, measured through market share, differentiation and cost reduction. Control variables, such as company age, size (measured by the number of employees) and industrial sector classification were also included in the study model.

Findings

The findings of the study revealed that the PICs apply target costing and continuous improvement at a high level. Furthermore, all dimensions of achieving SCA were found to be achieved at a high level, with market share being the most prominent. The study also found that the integration of the target costing and continuous improvement had a positive impact on achieving SCA in the PICs. However, the study found no impact on company size, age or industrial sector on achieving a competitive advantage in terms of market share or other results.

Research limitations/implications

The current study was limited to the application of strategic management methods to companies within the industrial sector only. This may constitute a limitation because it neglected other sectors. Likely, another limitation was the difficulty of obtaining the quantitative numbers needed for some quantitative variables that pertain to that type of industrial companies, which are mostly family companies that could not be regulated by the local companies' law to disclose their financial statement.

Practical implications

If industrial companies have ambitions to reduce production costs from the planning and design stage to set the target selling price. It is based on the understanding and awareness of customers' desires while maintaining the quality of products according to the best methods of improvement and innovation; therefore, this can be achieved by using the target costing and the continuous improvement techniques through reviewing the current study and its results.

Social implications

The current study sought to link two methods, simultaneously and complementary, with each other of the strategic methods of managerial accounting, which helps the companies to offer their best to attract customers, develop the product or service and maintain their continuity in a changing labor market that enables it to achieve sustainable and competitive advantage.

Originality/value

This study is unique in that it explores the impact of the integration of target costing or continuous improvement techniques (Kaizen) on achieving SCA in Palestine industrial companies. While previous studies have examined either target costing or continuous improvement techniques separately, this study enhances the integration of these two methods to achieve SCA.

Details

Journal of Business and Socio-economic Development, vol. 3 no. 4
Type: Research Article
ISSN: 2635-1374

Keywords

Content available
Article
Publication date: 1 March 2009

Robert Barbato, Richard De Martino and Paul H. Jacques

A nonemployer business is one that has no paid employees.The number and revenues of nonemployer businesses are increasing at a faster rate than other businesses, and they are an…

1367

Abstract

A nonemployer business is one that has no paid employees.The number and revenues of nonemployer businesses are increasing at a faster rate than other businesses, and they are an increasingly important alternative to other forms of entrepreneurship.Yet very little is known about these businesses. This study uses a survey of 1,600 MBA alumni to compare the entrepreneurial motivations of nonemployer entrepreneurs to conventional entrepreneurs and no entrepreneurs. The findings indicate that nonemployer entrepreneurs differ in important ways, and future research is needed to understand more fully this large and important group of entrepreneurs.

Details

New England Journal of Entrepreneurship, vol. 12 no. 1
Type: Research Article
ISSN: 2574-8904

Open Access
Article
Publication date: 3 January 2023

Nicholas O'Neill, Julien Mercille and Justin Edwards

The purpose of this paper is to compare home care workers' views of their employment conditions by provider type – private for-profit vs public and non-profit – using the case…

2081

Abstract

Purpose

The purpose of this paper is to compare home care workers' views of their employment conditions by provider type – private for-profit vs public and non-profit – using the case study of Ireland.

Design/methodology/approach

An online survey was distributed to care workers (n = 350) employed by private for-profit, public and non-profit home care providers in Ireland. Returned questionnaires were analysed statistically in R using chi-squared tests to systematically compare key aspects of employment conditions.

Findings

Analysis shows that conditions are perceived to be significantly worse for those employed by private for-profit providers (and to a lesser extent non-profit organisations) compared to the public provider. There are wide disparities between public and private sector conditions in terms of contracts, pensions, unsocial hours pay and travel time allowances. The main area of convergence is in relation to employer support, where although the public sector performed better, the difference between the three provider types is smaller.

Originality/value

Relatively little research compares working conditions in private for-profit providers vs public and non-profit providers in Ireland and other countries. The findings can be understood in the context of marketisation reforms and may partly be explained by a lack of regulation in Ireland's home care sector and low unionisation rates amongst care workers employed by private for-profit providers.

Details

International Journal of Sociology and Social Policy, vol. 43 no. 13/14
Type: Research Article
ISSN: 0144-333X

Keywords

Open Access
Article
Publication date: 13 October 2022

Ayse Yemiscigil, Dana Born, Scott Snook and Emily Pate

Despite a fast-growing interest in leadership development programs, there is limited research on the impacts of leadership development and a narrow focus on professional…

4122

Abstract

Purpose

Despite a fast-growing interest in leadership development programs, there is limited research on the impacts of leadership development and a narrow focus on professional competencies as outcomes. The authors’ aim was to test whether authentic leadership development (ALD), an identity-based leadership development approach, is associated with positive changes in leaders' psychological well-being.

Design/methodology/approach

In a large sample of leaders (N = 532) from five different ALD programs, the authors conducted a pre-registered outcome-wide analysis and tested within-person changes in key indicators of psychological well-being and explored individual differences moderating these changes.

Findings

Results showed significant increases in self-concept clarity, sense of purpose in life and personal growth about two to three weeks after the programs ended. Changes in stress and health were not consistent. These changes did not differ across socio-demographic status (gender, age), work-related factors (leadership, industry and tenure) and most personality factors (extraversion, agreeableness, openness to experience). Those with high emotional variability experienced greater improvements in some outcomes of well-being while individuals with higher income and conscientiousness (who had high baseline self-concept clarity) experienced smaller improvements. Longer follow-up assessments were associated with smaller changes.

Originality/value

As one of the most comprehensive assessments of ALD outcomes to date, this study shows the potential of ALD for improving outcomes beyond leadership skills, the well-being of leaders, highlighting the return on value in leadership development and pointing to learning and development as a workplace well-being intervention.

Details

Leadership & Organization Development Journal, vol. 43 no. 8
Type: Research Article
ISSN: 0143-7739

Keywords

Open Access
Article
Publication date: 13 August 2021

Bahaa Awwad and Bahaa Razia

This study aims to adopt the Altman model in order to predict the performance of industrial companies listed on the Palestinian Stock Exchange during the period of time between…

2225

Abstract

Purpose

This study aims to adopt the Altman model in order to predict the performance of industrial companies listed on the Palestinian Stock Exchange during the period of time between 2013 and 2017.

Design/methodology/approach

The study sample consisted of 12 industrial companies listed on the Palestine Stock Exchange, and their financial disclosure period extended for 5 years. Multiple linear regression model was used in the analysis to determine the relationship between the independent variables and the dependent variable where the independent variables were (X1, X2, X3). This study is based on one basic assumption, which is that the Altman's model cannot predict the performance of the Palestinian industrial sector.

Findings

The results of the analysis proved the negation of the zero main hypothesis. This means that Altman's model can predict the performance of the Palestinian industrial sector at the level of statistical significance (a = 0.05), as well as the existence of a statistically significant relationship between each of the independent variables (X2, X4, X5) and the dependent variable (Log (Z-score)). Hence, the relationship of X1 and X3 with the dependent variable was not statistically significant.

Social implications

This paper highlights different challenges that face the adaption of Atman's model and performance prediction in the Palestinian industrial sector. The findings of the analysis have the potential to help future researchers in examining and dealing with new challenges.

Originality/value

This paper presents a vital review of adopting Altman's model in the Palestinian industrial sector. A number of recommendations have been made, the most important of which is that most of the companies are located in the red zone. The Altman's model must be adapted in order to fit the Palestinian environment according to the results of statistical analysis and according to a proposed model, which is Log (Z) = −0.653 + 0.72X2 + 0.18X4 + 0.585X5.

Details

Journal of Business and Socio-economic Development, vol. 1 no. 2
Type: Research Article
ISSN: 2635-1374

Keywords

Open Access
Article
Publication date: 2 September 2019

Thi Thuc Anh Phan

The purpose of this paper is to explore the relationship between organizational innovation and performance of firms in Vietnam.

6014

Abstract

Purpose

The purpose of this paper is to explore the relationship between organizational innovation and performance of firms in Vietnam.

Design/methodology/approach

Based on the literature review, the author proposed five hypotheses covering the relationships between different aspects of organizational innovation and firm performance. Data collected from a survey of 266 firms in Vietnam were analyzed to test the proposed hypotheses.

Findings

Two out of three aspects of organizational innovation, including “innovation in business practices” and “innovation in workplace organization,” are significantly positively associated with firm performance. However, there was no evidence to support the relationship between firm performance and the third organizational innovation aspect, “organizational innovation in external relations.” The results also show that the interaction terms among three aspects of organizational innovation do not have significant impacts on firm performance.

Practical implications

Firms in Vietnam should pay more attention to innovation in business practices and innovation in workplace organization since two aspects have clear positive influences on performance. Moreover, firms can perform each of the organizational innovation aspects independently or in parallel, as the implementation of organizational innovation in one aspect does not influence the impact on the firm performance of organizational innovation in other aspects.

Originality/value

This study provides important insights into the widely recognized yet little-researched relationship between organizational innovation and firm performance and concludes that organizational innovation has a positive impact on firm performance.

Details

Journal of Economics and Development, vol. 21 no. 1
Type: Research Article
ISSN: 2632-5330

Keywords

1 – 10 of over 4000