Search results

1 – 10 of 44
Article
Publication date: 8 December 2023

Ummya Salma and Md. Borhan Uddin Bhuiyan

This study aims to examine whether the presence of advisory directors affects firm discretionary accruals (DACC), a widely used proxy for financial reporting quality. The authors…

Abstract

Purpose

This study aims to examine whether the presence of advisory directors affects firm discretionary accruals (DACC), a widely used proxy for financial reporting quality. The authors argue that the advisory director weakens the board monitoring role and impairs the firm financial reporting quality by increasing DACC.

Design/methodology/approach

The sample consists of listed firms on the Australian Stock Exchange from 2001 to 2015 using 7,649 firm-year observations. The authors perform descriptive statistics, regression and propensity score matching analyses to examine the research hypothesis.

Findings

The research evidence that firms with a higher presence of advisory directors have more DACC, indicating poor financial reporting quality. Furthermore, the authors categorize the DACC and find that the firm has higher income-increasing DACC in the presence of higher advisory directors. The findings are robust concerning endogeneity issues.

Research limitations/implications

The research evidence that firms with a higher presence of advisory directors have more DACC, indicating poor financial reporting quality. Furthermore, the authors categorize the DACC and find that the firm has higher income-increasing DACC in the presence of higher advisory directors. The findings are robust concerning endogeneity issues.

Practical implications

The research contributes valuable insights for regulators and policymakers seeking to comprehend the implications of firms using more advisory directors. Additionally, the authors recognize the potential significance of the findings for the institution of directors, as they can provide a nuanced understanding of the specific roles played by advisory directors in organizational dynamics.

Originality/value

While the extensive body of literature on corporate governance and financial reporting quality has been well-established, a noticeable void exists in academic research delving into the relationship between advisory directors and DACC management. This study seeks to fill this gap, making a distinctive and original contribution to the existing literature on corporate governance.

Details

International Journal of Accounting & Information Management, vol. 32 no. 2
Type: Research Article
ISSN: 1834-7649

Keywords

Open Access
Article
Publication date: 6 September 2022

Pankaj Kumar Bahety, Souren Sarkar, Tanmoy De, Vimal Kumar and Ankesh Mittal

This study aims to identify the major factors influencing the consumers to prefer milk products and also to analyze the awareness level of the Indian consumers.

9931

Abstract

Purpose

This study aims to identify the major factors influencing the consumers to prefer milk products and also to analyze the awareness level of the Indian consumers.

Design/methodology/approach

In this study, the data is obtained through a structured questionnaire from Indian consumers considering convenience sampling under the nonprobability sampling technique. The consumer preference is explained using a multiple-regression model followed by analysis of variance (ANOVA), which shed insight on the significant differences between the variables that influence consumer preference for dairy products.

Findings

Investigation is done to analyze the factors influencing the consumers' buying behavior toward milk and its products. The results showed that quality, health consciousness, price and availability are the most influencing factors to buy milk products. Quantity of milk showed a significant relationship between age, monthly income and family size.

Research limitations/implications

This study helps marketing managers to frame the marketing strategies based on consumer preference, quality, health consciousness, price and availability. The research outcome will not only be advantageous for the entrepreneurial perspective but also takes care of consumer likeliness. Though the research reveals the opinion of Indian consumers, it limits the likeliness of the western world. Because of the scarcity of resources, several dairy products are unexplored, which could pave the future scope of research.

Originality/value

The novelty of this study is to identify the quality, health consciousness, price and availability are the most influencing factors to buy milk products considering ANOVA and the multiple regression model.

Details

Vilakshan - XIMB Journal of Management, vol. 21 no. 1
Type: Research Article
ISSN: 0973-1954

Keywords

Open Access
Article
Publication date: 19 January 2023

Bastian Burger, Dominik K. Kanbach and Sascha Kraus

Recent years have seen a meteoric rise in the study of narcissism in entrepreneurship, although little consolidation has occurred in this area. The purpose of this paper is the…

4563

Abstract

Purpose

Recent years have seen a meteoric rise in the study of narcissism in entrepreneurship, although little consolidation has occurred in this area. The purpose of this paper is the development of an integrative framework to harmonise the academic discussion and serve as a structured foundation for future research.

Design/methodology/approach

The authors conducted an artificial intelligence-aided, structured literature review focused on content analysis of concepts and contexts to map out current findings and research gaps in startup narcissism research.

Findings

According to the findings of this study, narcissistic tendencies have the potential to positively influence startup success early on in an entrepreneur's journey, but after a certain point in the process, the influence of narcissism on success becomes predominantly negative.

Research limitations/implications

The research field is currently not very harmonised regarding research measures, research subjects and key research terms. Further research must use a standardised approach to add value to the research body.

Practical implications

Narcissism is a two-sided sword for founders. In the early stages of a company, many of the founder’s tasks can benefit from narcissistic tendencies. In the later stages of a company, that might shift to overwhelmingly negative effects of narcissism.

Originality/value

Methodically, this study is the first one to establish an artificial intelligence component to add value to the results of a review paper to the best of the authors’ knowledge. The results of this study provide a clear framework of entrepreneurial intention, entrepreneurial activity and entrepreneurial performance to give researchers the opportunity of a more differentiated way of organising work.

Details

Journal of Enterprising Communities: People and Places in the Global Economy, vol. 18 no. 2
Type: Research Article
ISSN: 1750-6204

Keywords

Article
Publication date: 22 March 2024

Sreejesh S., Minas Kastanakis and Justin Paul

This study aims to examine the influence of two significant product labelling strategies (geographical indication [GI] vs country-of-origin [COO]) on shaping customer product…

Abstract

Purpose

This study aims to examine the influence of two significant product labelling strategies (geographical indication [GI] vs country-of-origin [COO]) on shaping customer product attitude and purchase likelihood, considering consumers’ ethnocentric and cosmopolitan tendencies. The authors also investigate the boundary conditions and intervening mechanisms to manage the adverse consumer product evaluations and present mitigating procedures which reinstate favourable product evaluations and purchase likelihood.

Design/methodology/approach

The collected data from these all these studies were analysed using ANOVA and mediation anlaysis. The study tests the proposed hypotheses using three follow-up experimental investigations.

Findings

The study found that GI (vs COO) labels have a more significant impact on customers’ product evaluation and likelihood of purchase and supported the dispositional effect of ethnocentric and cosmopolitan inclinations. Further, the results indicated that self-product congruence can efficiently regulate consumer dispositions. Also, the results confirmed the significant impact of product identification on influencing consumer attitudes.

Practical implications

The above-said insights add practical insights, particularly concerning product labelling. Also, the insights on product attitudes and purchase likelihood intricacies in the context of product labelling enable companies to comprehend better the significance of GI labels, COO labels and self-product congruence.

Originality/value

To the best of the authors’ knowledge, this is the first time a study has compared the role of two significant product labelling strategies (GI vs COO) in shaping customer product evaluations, confirmed its boundary conditions and shown how to transform them into helpful customer product outcomes.

Details

Journal of Consumer Marketing, vol. 41 no. 3
Type: Research Article
ISSN: 0736-3761

Keywords

Article
Publication date: 14 December 2022

Zhengyang Wu, Feng Yang and Fangqing Wei

Interorganizational power dependence has become an increasingly important factor for small and medium-sized enterprises (SMEs) to improve product innovation. This paper examines…

Abstract

Purpose

Interorganizational power dependence has become an increasingly important factor for small and medium-sized enterprises (SMEs) to improve product innovation. This paper examines the role of power dependence in SMEs' product innovation trade-offs between exploration and exploitation. The article further studies the mediating effect of supply chain adaptability and the moderating effect of knowledge acquisition on the relationship between power dependence and product innovation.

Design/methodology/approach

The study proposes a model to verify the impact of power dependence on SMEs' product innovation trade-offs based on social network theory. Two conceptually independent constructs, “availability of alternatives (ALTRN)” and “restraint in the use of power (RSPTW),” are used to evaluate the power dependence. The model also analyzed how these effects are mediated by supply chain adaptability and moderated by knowledge acquisition. The authors test these relationships using data collected from 224 SMEs in China.

Findings

The empirical analysis shows that ALTRN has a more substantial effect on exploration for product innovation, while RSTPW has a more significant impact on exploitation for product innovation. Moreover, empirical data indicate a partial mediating effect by supply chain adaptability between power dependence and product innovation of SMEs. The results also show that knowledge acquisition positively moderates the relationship between ALTRN/RSTPW, supply chain adaptability and product innovation.

Originality/value

Overall, the findings of the study advance the understanding of the roles of power dependence in product innovation for SMEs. In addition, the research also uncovers the impact mechanisms of existing theoretical frameworks and extends the boundaries of the theory.

Details

European Journal of Innovation Management, vol. 27 no. 4
Type: Research Article
ISSN: 1460-1060

Keywords

Article
Publication date: 28 February 2024

Ibraheem Saleh Al Koliby, Mohammed A. Al-Hakimi, Mohammed Abdulrahman Kaid Zaid, Mohammed Farooque Khan, Murad Baqis Hasan and Mohammed A. Alshadadi

Although green entrepreneurial orientation (GEO) has received much attention, it is unclear whether it affects technological green innovation (GI). Therefore, this study aims to…

Abstract

Purpose

Although green entrepreneurial orientation (GEO) has received much attention, it is unclear whether it affects technological green innovation (GI). Therefore, this study aims to understand how GEO affects technological GI, with its dimensions green product innovation (GPRODI) and green process innovation (GPROCI), as well as to explore whether resource orchestration capability (ROC) moderates the relationships between them.

Design/methodology/approach

Based on a cross-sectional survey design, data were gathered from 177 managers of large manufacturing firms in Yemen and analysed using partial least squares structural equation modelling via SmartPLS software.

Findings

The results revealed that GEO positively affects both GPRODI and GPROCI, with a higher effect on GPROCI. Importantly, ROC does, in fact, positively moderate the link between GEO and GPRODI.

Research limitations/implications

This research adds to knowledge by combining GEO, ROC and technological GI into a unified framework, considering the perspectives of the resource-based view and the resource orchestration theory. However, the study’s use of cross-sectional survey data makes it impossible to infer causes. This is because GEO, ROC and technological GI all have effects on time that this empirical framework cannot account for.

Practical implications

The findings from this research provide valuable insights for executives and decision makers of large manufacturing companies, who are expected to show increasing interest in adopting ROC into their organisations. This suggests that environmentally-conscious entrepreneurial firms can enhance their GI efforts by embracing ROC.

Social implications

By adopting the proposed framework, firms can carry out their activities in ways that do not harm environmental and societal well-being, as simply achieving high economic performance is no longer sufficient.

Originality/value

Theoretically, the results offer an in-depth understanding of the role of GEO in the technological GI domain by indicating that GEO can promote GPRODI and GPROCI. In addition, the results shed new light on the boundaries of GEO from the perspective of resource orchestration theory. Furthermore, the findings present important insights for managers aiming to enhance their comprehension of leveraging GEO and ROC to foster technological GI.

Article
Publication date: 8 August 2022

Jun Jin, Shijing Li, Zan Chen and Liying Wang

Although scholars in strategic management have identified innovating and exit as firms’ two sequential strategic responses to long-run crisis, the potential interdependency has…

Abstract

Purpose

Although scholars in strategic management have identified innovating and exit as firms’ two sequential strategic responses to long-run crisis, the potential interdependency has yet remained implicit. Specifically, in the context of Chinese Privately Owned Enterprises (POEs), this study investigates the interrelationship of these two strategic responses during long-run crisis. Building on resource redeployment perspective, the authors propose that firms tend to simultaneously leverage innovating and exit responses.

Design/methodology/approach

The authors use the data from the 2010 Chinese POEs survey to verify how firms in the long-term crisis made strategic responses after the 2008 financial crisis. Besides, the authors utilize Probit regressions as the basic analysis and further employ bivariate Probit regressions to conduct robustness tests.

Findings

This study provides empirical evidence confirming that firms in the long-run period of the crisis tend to adopt both exit and innovating strategies at the same time, that is, the strategy of resource redeployment. Moreover, this study further finds that government subsidies, the degree of marketization and firm’s organizational capability could all accentuate the decision-making of firms’ resource redeployment.

Originality/value

The authors thus contribute to the study of strategic responses to crisis in strategic management by dynamically find out the interdependency of two responses and enrich the research on resource redeployment perspective by identifying three influential positive antecedents, adding to the ongoing investigation on positive drivers of resource redeployment.

Details

International Journal of Emerging Markets, vol. 19 no. 4
Type: Research Article
ISSN: 1746-8809

Keywords

Article
Publication date: 14 March 2024

Bilge Nur Öztürk

The psychological foundations of consumers’ reasons for product choices are analyzed in the field of marketing. The purpose of this research is to identify the implicit reasons…

Abstract

Purpose

The psychological foundations of consumers’ reasons for product choices are analyzed in the field of marketing. The purpose of this research is to identify the implicit reasons for white meat consumption in the UK and Turkey.

Design/methodology/approach

In the scope of the means-end chain theory, in-depth interviews were conducted with individuals, and the reasons for consumers’ product preferences were revealed by moving from concrete to abstract.

Findings

It has been determined that the white meat consumption of Muslims in the UK is primarily shaped by their religious approach. In Turkey, on the contrary, both consumption patterns and reasons for preference are changing. It has been found that white meat consumption is associated with values such as security needs, satisfaction with life, self-fulfillment and happiness.

Research limitations/implications

This research has contributed to the marketing literature by examining consumers’ implicit consumption reasons for white meat in the context of religion and culture.

Practical implications

Marketing strategies should focus on building trust in halal certification, particularly in the UK. Brands should associate their promotion strategies with feelings of security and happiness, which are associated in the minds of consumers.

Originality/value

This study is a new study in terms of revealing the connotations of consumers about consuming chicken and fish and showing the implicit needs that the brands can emotionally associate with.

Details

Journal of Islamic Marketing, vol. 15 no. 5
Type: Research Article
ISSN: 1759-0833

Keywords

Open Access
Article
Publication date: 6 February 2024

Feifei Han

In order to better optimize the internal management system of book publishing and to cope with the changes in the external market environment, the purpose of this paper is to…

Abstract

Purpose

In order to better optimize the internal management system of book publishing and to cope with the changes in the external market environment, the purpose of this paper is to carry out cross-border publishing with the help of a transmedia storytelling model to realize the transformation and upgrading of the industry. Focusing on the relationship between the book publishing transmedia storytelling model and business performance, the moderating effect of the innovation environment on different variables is assessed.

Design/methodology/approach

This paper proposes several feasible hypotheses based on existing research. The research data came from 365 managers of Chinese book publishing organizations, and the scale was validated by Cronbach’s a, composite reliability (CR) and average variance extracted (AVE). Reliability and validity were verified, and correlation and regression analyses were used to test the impact of the book publishing transmedia storytelling model on business performance and to analyze the moderating role of the innovation environment.

Findings

The results show that the book publishing transmedia storytelling model (content production, technology integration, organizational innovation, marketing integration) helps to improve business performance (market performance, financial performance), and the innovation environment has a positive moderating effect on the relationship between the book publishing transmedia storytelling model and business performance, which provides a guarantee for the transformation and upgrading of book publishing. The market information reflected in the innovation environment has a certain role in promoting the innovation and business performance of the book publishing transmedia storytelling model.

Research limitations/implications

The empirical evidence provides a theoretical link between the book publishing transmedia storytelling model and business performance, but there are still some shortcomings, and more factors, such as equity structure, government subsidies and research and development investment, should be included in future research. In addition, the scope of the research should be broadened on this basis to make the results of the data analysis more objective.

Practical implications

This paper introduces the transmedia storytelling model and deeply analyzes the relationship between the book publishing transmedia storytelling model and business performance, which is of great practical significance for optimizing the application and service quality of book publishing, prolonging the industrial chain, enhancing the interaction and participation of users and perfecting the business management system of the book publishing industry.

Originality/value

The application and research of the book publishing transmedia storytelling model are imperfect. Therefore, this paper not only helps to promote the innovation of book publishing organizational structure and improve the management system of business performance, but also may help to improve the innovation environment of book publishing enterprises and promote the diversification of industrial structure.

Details

Journal of Organizational Change Management, vol. 37 no. 8
Type: Research Article
ISSN: 0953-4814

Keywords

Open Access
Article
Publication date: 6 February 2024

Tobias Müller, Florian Schuberth and Jörg Henseler

Sports marketing and sponsorship research is located at the intersection of behavioral and design research, which means that it analyzes the current world and shapes a future…

Abstract

Purpose

Sports marketing and sponsorship research is located at the intersection of behavioral and design research, which means that it analyzes the current world and shapes a future world. This dual focus poses challenges for formulating and testing theories of sports marketing.

Design/methodology/approach

This article develops criteria for categorizing theoretical concepts as either behavioral or formed as different ways of expressing ideas of sports marketing research. It emphasizes the need for clear concept categorization for proper operationalization and applies these criteria to selected theoretical concepts of sports marketing and sponsorship research.

Findings

The study defines three criteria to categorize theoretical concepts, namely (1) the guiding idea of research, (2) the role of observed variables, and (3) the relationship among observed variables. Applying these criteria to concepts of sports marketing research manifests the relevance of categorizing theoretical concepts as either behavioral or formed to operationalize concepts correctly.

Originality/value

This study is the first in sports marketing to clearly categorize theoretical concepts as either behavioral or formed, and to formulate guidelines on how to differentiate behavioral concepts from formed concepts.

Details

International Journal of Sports Marketing and Sponsorship, vol. 25 no. 2
Type: Research Article
ISSN: 1464-6668

Keywords

Access

Year

Last month (44)

Content type

Article (44)
1 – 10 of 44