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1 – 10 of 42Priscila Laczynski de Souza Miguel and Andrea Lago da Silva
This paper aims to investigate how purchasing organizations implement supplier diversity (SD) initiatives over time.
Abstract
Purpose
This paper aims to investigate how purchasing organizations implement supplier diversity (SD) initiatives over time.
Design/methodology/approach
A multiple case study approach was conducted. Data were collected through in-depth interviews with participants from purchasing organizations, intermediary organizations and diverse suppliers.
Findings
The research suggests that the SD journey encompasses three different, but interrelated stages before full implementation is achieved: structuring, operation and adaptation. The findings also provide evidence that SD implementation in Brazil is highly influenced by the lack of a consistent knowledge base and the lack of legitimized intermediary organizations.
Research limitations/implications
Using a temporal approach to understand how different practices suggested by the literature have been managed by practitioners over time, this study contributes to the understanding of the path to effective SD implementation and how intra- and interorganizational context influences this journey.
Practical implications
By identifying which practices should be adopted during different phases of SD implementation and proposing ways to overcome some of the inherent challenges, managers can better plan and allocate resources for the adoption of a successful SD initiative.
Social implications
This research demonstrates how organizations can promote diversity and reduce social and economic inequalities by buying from diverse suppliers.
Originality/value
Using a temporal approach, the research empirically investigates how different purchasing organizations have implemented and managed the known practices and dealt with the challenges faced when trying to adopt SD.
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Sam Njinyah, Simplice Asongu and Ngozi Adeleye
The purpose of this study is to assess the interaction effect of government non-financial support and firms' regulatory compliance on firms' innovativeness. Firms' regulatory…
Abstract
Purpose
The purpose of this study is to assess the interaction effect of government non-financial support and firms' regulatory compliance on firms' innovativeness. Firms' regulatory compliance with environmental and safety issues has been suggested as one of the reasons why firms innovate. Such compliance provides legitimacy, improves reputation and corporate image, and enhances customer loyalty and competitive advantages, which influence firm innovativeness. However, regulatory compliance is costly and with limited resources, the role of government support is crucial as a moderator, to help firms become more compliant and influence their innovativeness.
Design/methodology/approach
The study uses data from the World Bank Enterprise Innovation Survey for seven countries in Sub-Saharan Africa.
Findings
Regulatory compliance has a positive and significant effect on firm innovativeness. Increased use of government non-financial support enhances the level of firm regulatory compliance and the effect of regulatory compliance on firm innovativeness.
Originality/value
The study contributes to the literature on compliance and firm innovativeness in Africa by showing how the positive effect of regulatory compliance on firm innovativeness is stronger when firms benefit from government non-financial support.
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Adetumilara Iyanuoluwa Adebo and Hanina Halimatusaadiah Hamsan
This paper is determined to examine the role of body image and materialism in predicting the identity exploration of university students when conspicuous consumption is a mediator…
Abstract
Purpose
This paper is determined to examine the role of body image and materialism in predicting the identity exploration of university students when conspicuous consumption is a mediator variable.
Design/methodology/approach
The study used a quantitative method. Data were collected from students of three federal universities in Nigeria. The sample size was 331. A self-report questionnaire was used to collect data and analysis was performed using the partial least squares structural equation modelling.
Findings
Findings reveal that materialism has a negative association in predicting the identity exploration of students. At the same time, there was a significant full and partial mediating effect of conspicuous consumption on the relationship between body image and materialism on identity exploration, respectively.
Research limitations/implications
The study provides valuable information for parents in understanding how conspicuous consumption may influence their children’s identity formation. The findings can also be helpful for educators in the design of discussions and interventions for students on the social-psychological antecedents of conspicuous consumption and identity exploration. Government and regulatory agencies can use the study’s findings to shape student financial literacy and consumer protection policies.
Originality/value
This study makes both theoretical and methodological contributions to the existing literature. It provided concrete empirical evidence establishing a subtle connection between the symbolic self-completion theory and the identity status paradigm. It is also amongst the first single research conducted within the scope of these two theories in the Nigerian higher education context.
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In this paper we examine the validity of the J-curve hypothesis in four Southeast Asian economies (Indonesia, Malaysia, the Philippines and Thailand) over the 1980–2017 period.
Abstract
Purpose
In this paper we examine the validity of the J-curve hypothesis in four Southeast Asian economies (Indonesia, Malaysia, the Philippines and Thailand) over the 1980–2017 period.
Design/methodology/approach
We employ the linear autoregressive distributed lags (ARDL) model that captures the dynamic relationships between the variables and additionally use the nonlinear ARDL model that considers the asymmetric effects of the real exchange rate changes.
Findings
The estimated models were diagnostically sound, and the variables were found to be cointegrated. However, with the exception of Malaysia, the short- and long-run relationships did not attest to the presence of the J-curve effect. The trade flows were affected asymmetrically in Malaysia and the Philippines, suggesting the appropriateness of nonlinear ARDL in these countries.
Originality/value
The previous research tended to examine the effects of the real exchange rate changes on the agricultural trade balance and specifically the J-curve effect (deterioration of the trade balance followed by its improvement) in the developed economies and rarely in the developing ones. In this paper, we address this omission.
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Susi Poli, Simon Kerridge, Patrice Ajai-Ajagbe and Deborah Zornes
This chapter explores the results of an international survey (RAAAP-2) to provide global insight into research management and administration (RMA) as a relatively new field of…
Abstract
This chapter explores the results of an international survey (RAAAP-2) to provide global insight into research management and administration (RMA) as a relatively new field of investigation within the area of higher education management (HEM). Building on that extensive survey, the purpose of this chapter is to investigate qualitatively how and why people become and remain research managers and administrators, focussing primarily on their skills, roles, and career paths.
Findings from the analysis confirm that a career in RMA is rarely an intentional choice and can be described as labyrinthine, which could be even compared and contrasted with a concertine academic career described by Whitchurch et al. (2021). While conclusions confirm the gender implications of the profession, which is overall highly ‘female’; further conclusion sheds light on RMAs across regions and suggests how this varied ecosystem could even undermine the recognition of RMA as a profession.
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Rahabhi Mashapure, Brighton Nyagadza, Lovemore Chikazhe, Gideon Mazuruse and Precious Hove
The main purpose of this research is to investigate factors influencing rural women entrepreneurship development and sustainable rural livelihoods in Manicaland province of…
Abstract
Purpose
The main purpose of this research is to investigate factors influencing rural women entrepreneurship development and sustainable rural livelihoods in Manicaland province of Zimbabwe.
Design/methodology/approach
A quantitative research was conducted in Manicaland province in Zimbabwe. Data were collected through structured questionnaires from 400 women entrepreneurs in various sectors. The participants were in vegetable vending, operating clothing flea markets and cross border trading. A self-administered structured questionnaire was used to collect data from respondents. Structural equation modeling in SmartPLS version 3 was used to test the research hypotheses.
Findings
The study established that women entrepreneurship is driven by financial factors, positive environmental factors, positive psychological factors as well as positive sociological factors for a sustainable rural livelihood.
Research limitations/implications
It is clear that if the discovered challenges are not addressed, sustainability of women entrepreneurship will remain a dream.
Practical implications
The study came up with strategies for improving women entrepreneurship activities. Future research can be done in other areas of provinces to avoid generalization challenges.
Social implications
Many challenges hinder the sustainability of women entrepreneurship. Major impediments to women entrepreneurship comprises inadequate support from government schemes, patriarchal societal structure of the community, lack of relevant entrepreneurial knowledge to manage businesses, lack of collateral security to access funding, time limitation or role conflict to balance family pressures and business.
Originality/value
The study recommends proper entrepreneurship education and training, supportive government schemes and access to network affiliation/connection to sustain women entrepreneurship.
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Mingxiao Zhao and Indra Abeysekera
Chinese-listed firms with Belt and Road Initiatives (BRI) play a crucial role in advancing the outward investment policy of China. Board diversity can be vital, and intellectual…
Abstract
Purpose
Chinese-listed firms with Belt and Road Initiatives (BRI) play a crucial role in advancing the outward investment policy of China. Board diversity can be vital, and intellectual capital disclosure (ICD) showing future earnings can build investor confidence in these firms. This study examines these two relationships in Chinese-listed firms with BRI projects during a predictable business outlook period (2019, pre-Covid period) and unpredictable business outlook period (2020, Covid period).
Design/methodology/approach
The study used least squares regression that analysed the target population comprising 79 listed Chinese firms with BRI projects in 2019 and 2020. The China Stock Market and Accounting Research (CSMAR) database provided board diversity data. Analysing annual reports using content analysis provided the ICD data, collected by following an established intellectual capital (IC) coding framework in the literature. After collecting board-related data, the study calculated the diversity between boards in firms (diversity of boards – DOB) using cluster analysis. The study estimated the diversity within each board (diversity in boards – DIB) using Blau's Index.
Findings
The findings indicate that in the predictable business outlook environment, DOB positively associates with ICD, and DIB negatively associates with ICD. In the unpredictable business outlook environment, the DIB and DOB interaction negatively associates with ICD, and DOB positively associates with ICD.
Research limitations/implications
The findings apply to Chinese-listed firms with BRI projects and further research is required to generalise findings beyond them. This study used annual reports to collect ICD, but a future study could examine BRI firms' social media and website disclosures. The attributes selected for board diversity dimensions can contribute to bounded findings, and future studies could expand the board diversity attributes included.
Practical implications
The findings provide insights into firms' board composition and structure associated with ICD.
Originality/value
This is one of the first studies providing empirical evidence about board diversity and ICD of Chinese-listed firms with BRI projects.
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The purpose of this study is to investigate the moderating effect of board gender diversity on the relationship between sustainability reporting (SR) and earnings management (EM…
Abstract
Purpose
The purpose of this study is to investigate the moderating effect of board gender diversity on the relationship between sustainability reporting (SR) and earnings management (EM) in the East Africa Community (EAC).
Design/methodology/approach
The study analyzed a sample of 71 publicly traded companies from 2011 to 2021.
Findings
The study finds that both SR and board gender diversity have a negative and significant effect on EM and that board gender diversity moderates the relationship between SR and EM.
Practical implications
The findings suggest that boards should support the adoption of SR and increase female representation as a practical way to reduce EM. Policymakers should also implement appropriate measures, such as imposing mandatory SR and gender quotas on corporate boards, to address EM.
Originality/value
This research adds to the limited knowledge of SR and EM in the EAC and also fills a gap in the existing literature by investigating the influence of board gender diversity on the link between SR and EM.
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Jude Edeigba, Ernest Gyapong and Vincent Konadu Tawiah
An intractable effect of revenue and expense recognition based on tax regulation and accounting rules is unresolved and may be manageable only by reducing the value of deferred…
Abstract
Purpose
An intractable effect of revenue and expense recognition based on tax regulation and accounting rules is unresolved and may be manageable only by reducing the value of deferred taxes. Therefore, in this study, the authors examined the relationship between the International Accounting Standard 12 (IAS 12) and deferred income taxes associated with tax and accounting rules.
Design/methodology/approach
The authors used a large sample of balanced data from 144 firms across 1992–2019. To mitigate the problem of superfluous results, the authors used the same number of firms and years for pre- and post-IAS 12 periods. The authors employed robust econometric estimations to establish the impact of IAS 12 on deferred tax.
Findings
The regression results show that deferred tax assets decreased significantly, whereas deferred tax liabilities increased significantly, in the post-IAS 12 period. These contrasting results imply that IAS 12 implementation has increased conservatism and prudence in financial reporting. However, the authors find that the increase in deferred tax assets post-IAS 12 is value destructive, suggesting that its implementation has unintended consequences. The results are robust to alternative measurements and econometric identification strategies.
Originality/value
While prior studies have explored topics such as deferred tax measurement and the impact of income and expense recognition, the authors specifically analyzed how IAS 12 affects deferred taxes and their effect on the market valuation. The authors find that certain accounting standards may not be relevant to the capital market.
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