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1 – 10 of over 4000Shani Pindek, David J. Howard, Alexandra Krajcevska and Paul E. Spector
Surprisingly, most studies have failed to demonstrate a strong correlation between organizational constraints (conditions at work that make doing a job difficult) and job…
Abstract
Purpose
Surprisingly, most studies have failed to demonstrate a strong correlation between organizational constraints (conditions at work that make doing a job difficult) and job performance. The purpose of this paper is to challenge the view that constraints are a direct barrier on performance and take an alternative approach whereby constraints have an indirect effect via decreased motivation and increased workload. Further, differential effects of various constraints are examined.
Design/methodology/approach
Qualitative and quantitative data were collected from 660 engineers licensed in the state of Florida using a single online survey.
Findings
Qualitative results showed that the most commonly experienced constraints were from coworkers and organizational rules and procedures. Constraints identified as having a greater detrimental effect on motivation are from the supervisor, and organizational rules and procedures. Quantitative results supported an indirect effects model that includes an indirect path via motivation, and a path via workload, which had a curvilinear component.
Originality/value
This is one of few studies to explain the relationship between constraints and performance, rather than simply estimate it. The use of mixed methods allows us to gain an in-depth understanding of constraints, and the convergence of findings across the methods increases confidence in this study’s results.
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Ammara Nosheen, Aneela Nawaz, Khuram Ali Khan and Khalid Mahmood Awan
In the paper we extend some Hardy and Littlewood type inequalities on time scales for the function of
Abstract
In the paper we extend some Hardy and Littlewood type inequalities on time scales for the function of
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The study aims to identify whether international financial reporting standards (IFRS) or local generally accepted accounting principles (GAAP) reporting provides investors and…
Abstract
Purpose
The study aims to identify whether international financial reporting standards (IFRS) or local generally accepted accounting principles (GAAP) reporting provides investors and senior management of acquirer banks with superior information on target banks under post-merger bank performance.
Design/methodology/approach
The authors examine the claim that IFRS improves corporate transparency and increases financial reporting quality in European Bank merger and acquisitions (M&As). The authors compare the financial performance of merged banks where the target and acquirer banks employed the same reporting system (up to 305 merged banks) to the performance of a control group of banks not engaged in M&A activity (up to 1,690 European banks).
Findings
Local GAAP reporting allows a more transparent assessment of financial performance using traditional indicators, making it a superior tool for assessing potential acquisition targets.
Practical implications
Overall, the empirical findings are consistent with prior studies and indicate a significant relationship between local GAAP and post-merger performance, while IFRS does not contribute to post-merger bank performance.
Originality/value
The study is one of the very few studies to investigate the relationship between bank performance, M&A activity and accounting standards in EU-28 countries. The primary contribution the finding of poor performance of IFRS reporting merged banks compared to local GAAP banks in EU-28 countries in line with prior results of Huian (2012). In addition, several deal- and bank-specific characteristics that affect accounting standards influence M&A transactions in European banks.
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With the aim of monitoring the existing regulations that are applicable to community of owners facing delinquency, in view of the importance of this issue for the achievement of…
Abstract
Purpose
With the aim of monitoring the existing regulations that are applicable to community of owners facing delinquency, in view of the importance of this issue for the achievement of the Urban Agenda, the present study aims to analyse the most stringent and controversial measures available for the community of owners facing delinquency from a comparative perspective.
Design/methodology/approach
The present work addresses the recent legislative amendments that have taken place at national level in this field in several countries and analyses to what extent they have addressed the delinquency problem faced by community of owners.
Findings
The current paper shows that, in the end, legal certainty, the prospective legal and economic effects on mortgage lending and constitutional concerns are the underlying reasons behind the reluctance to implement some stringent measures to face delinquency. It also shows that recent amendments concerning alternative dispute resolution mechanisms are a missed opportunity.
Social implications
Community of owners plays a key role in cities for the achievement of the Urban Agenda, so the periodical contributions from co-owners are paramount to the proper implementation of urban regeneration, energy efficiency and accessibility policies. To this end, the paper analyses existing regulations that are applicable to community of owners facing delinquency, which may increase in the coming years due to the current socioeconomic context.
Originality/value
This paper builds on existing research and goes one step further by addressing the recent legislative amendments that have taken place recently at national level in this field. These measures may serve as an inspiration to other EU legal systems.
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The author augments an otherwise standard business-cycle model with a rich government sector and adds monopolistic competition in the product market and rigid prices, as well as…
Abstract
Purpose
The author augments an otherwise standard business-cycle model with a rich government sector and adds monopolistic competition in the product market and rigid prices, as well as rigid wages a la Calvo (1983) in the labor market.
Design/methodology/approach
This specification with the nominal wage rigidity, when calibrated to Bulgarian data after the introduction of the currency board (1999–2018), allows the framework to reproduce better observed variability and correlations among model variables and those characterizing the labor market in particular.
Findings
As nominal wage frictions are incorporated, the variables become more persistent, especially output, capital stock, investment and consumption, which help the model match data better, as compared to a setup without rigidities.
Practical implications
The findings suggest that technology shocks seem to be the dominant source of economic fluctuations, but nominal wage rigidities as well as the monopolistic competition in the product market, might be important factors of relevance to the labor market dynamics in Bulgaria, and such imperfections should be incorporated in any model that studies cyclical movements in employment and wages.
Originality/value
The computational experiments performed in this paper suggest that wage rigidities are a quantitatively important model ingredient, which should be taken into consideration when analyzing the effects of different policies in Bulgaria, which is a novel result.
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The purpose of this paper is to develop arguments for a public policy of requiring all large companies to make their tax returns publicly available. It is argued that such a…
Abstract
Purpose
The purpose of this paper is to develop arguments for a public policy of requiring all large companies to make their tax returns publicly available. It is argued that such a policy would help to check tax avoidance, strengthen public accountability and secure fair competition.
Design/methodology/approach
The policy proposal rests on notions of transparency and public accountability.
Findings
The paper argues that the proposed policy is feasible.
Research limitations/implications
The paper hopes to stimulate debates about the value of public filing of corporate returns and limits of public accountability.
Social implications
The paper extends the range of public policies which might be able to check organised tax avoidance.
Originality/value
It is one of the few papers to call for public filings of large company tax returns.
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The purpose of this study is to analyze how institutional governance and business environment affect countries’ competitiveness and their relative importance.
Abstract
Purpose
The purpose of this study is to analyze how institutional governance and business environment affect countries’ competitiveness and their relative importance.
Design/methodology/approach
In this paper, the authors analyze how institutional governance and business environment affect countries’ competitiveness, their relative importance and what are the implications for Brazil. The authors have collected data from 131 countries related to the institutional governance, business environment and competitiveness of these countries. For the analysis of the mentioned influences, the technique of partial least squares structural equations modeling is used.
Findings
Results indicate that the main role in countries’ competitiveness is played by the quality of institutional governance. The quality of the business environment reinforces the positive effect of the quality of institutional governance on countries’ competitiveness (mediation effect). Brazil has poor governance quality indicators when compared to high-middle income countries, especially regarding government effectiveness, political stability and control of corruption.
Research limitations/implications
The study provides a better understanding of the relative importance of governance quality and business environment quality for countries’ competitiveness. One limitation of this study is that the research was restricted to data related to the year 2019.
Practical implications
For strategists and decision-makers, understanding these effects on countries’ competitiveness and their relative importance is fundamental to understanding what makes their companies internationally competitive.
Social implications
The presence and appreciation of institutional governance quality need to be cultivated in society.
Originality/value
Instead of using the original diamond model, which presents circular relationships, the authors have used the business environment construct, composed of elements of the diamond model to test the relationships between the quality of institutional governance, competitiveness and the business environment.
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José Ignacio Conde-Ruiz, Manu García and Manuel Yáñez
The purpose of this paper is to analyze the functioning of a non-sanction “soft” gender quota policy structure (a simple recommendation), using the case of Spain. In the first…
Abstract
Purpose
The purpose of this paper is to analyze the functioning of a non-sanction “soft” gender quota policy structure (a simple recommendation), using the case of Spain. In the first part of the paper, the authors have reported the dismal improvement regarding the increase of female percentage presence in the companies’ boards of members.
Design/methodology/approach
The authors provide a detailed sectorial analysis and a classification of board members by type (executive, proprietary, independent and other external). In the second part, the authors exploit the fact that since 2013, the stock-listed companies are legally obliged to respond to a series of questions on gender diversity issues in their annual reports. Using this requirement, the authors perform an analysis using text processing techniques. The authors find that “self-plagiarism” is common in the responses – i.e. they copy responses from previous years – as well as “plagiarism” – i.e. they copy responses from other companies in previous years.
Findings
The insufficient progress in respect to the goals of the Law of Equality of 2007 (enacted by Spanish authorities) and the lack of interest that can be inferred from the companies’ responses included in their annual reports lead the authors to consider the necessity of changing the law on the corporate policies gender quotas in Spain.
Originality/value
It is the first study that realizes this type of analysis for Spain.
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One of the important goals of trade facilitation is to lower the costs of trade that serve as a barrier to the developing countries from enjoying the benefits of increased trade…
Abstract
One of the important goals of trade facilitation is to lower the costs of trade that serve as a barrier to the developing countries from enjoying the benefits of increased trade and becoming integrated into global supply chains that account for nearly 60 percent of global trade today. The high trade costs that are plaguing most developing countries is mainly incurred from the lack of adequate trade-related infrastructure and low quality of institutions that hinder the efficient flow of goods across and within borders. Therefore, the trade facilitation rules that are contained in FTAs among bilateral trading partners are inevitably aimed at deepening their participation in the global value chain network. However, an observation of the FTAs concluded by Korea and the trade facilitation rules contained therein shows that the current trade facilitation rules in bilateral FTAs may be of little practical use for countries that lack the capacity to be involved in the international production activities in the first place. From the development perspective, the current WTO negotiations on trade facilitation which take full account of the special and differential treatment needs of the less developed country members appear more likely to contribute to providing the trading environment that is free from the barriers to trade that have inhibited the less developed countries from integration into the global supply chains and the benefits thereof.
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