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1 – 10 of 392
Open Access
Article
Publication date: 29 March 2024

Runze Ling, Ailing Pan and Lei Xu

This study examines the impact of China’s mixed-ownership reform on the innovation of non-state-owned acquirers, with a particular focus on the impact on firms with high financing…

Abstract

Purpose

This study examines the impact of China’s mixed-ownership reform on the innovation of non-state-owned acquirers, with a particular focus on the impact on firms with high financing constraints, low-quality accounting information or less tangible assets.

Design/methodology/approach

We use a proprietary dataset of firms listed on the Shanghai and Shenzhen Stock Exchanges to investigate the impact of mixed ownership reform on non-state-owned enterprise (non-SOE) innovation. We employ regression analysis to examine the association between mixed ownership reform and firm innovation.

Findings

The study finds that non-state-owned firms can improve innovation by acquiring equity in state-owned enterprises (SOEs) under the reform. Eased financing constraints, lowered financing costs, better access to tax incentives or government subsidies, lowered agency costs, better accounting information quality and more credit loans are underlying the impact. Additionally, cross-ownership connections amongst non-SOE executives and government intervention strengthen the impact, whilst regional marketisation weakens it.

Originality/value

This study adds to the literature on the association between mixed ownership reform and firm innovation by focussing on the conditions under which this impact is stronger. It also sheds light on the policy implications for SOE reforms in emerging economies.

Details

China Accounting and Finance Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1029-807X

Keywords

Open Access
Article
Publication date: 9 March 2015

Aristides Matopoulos, Ana Cristina Barros and J.G.A.J. (Jack) van der Vorst

The study aims to define a research agenda for creating resource-efficient supply chains (RESCs) by identifying and analysing their key characteristics as well as future research…

15595

Abstract

Purpose

The study aims to define a research agenda for creating resource-efficient supply chains (RESCs) by identifying and analysing their key characteristics as well as future research opportunities.

Design/methodology/approach

We follow a systematic review method to analyse the literature and to understand RESC, taking a substantive theory approach. Our approach is grounded in a specific domain, the agri-food sector, because it is an intensive user of an extensive range of resources.

Findings

The review shows that works of literature has looked at the use of resources primarily from the environmental impact perspective. There is a need to explore whether or not and how logistics/supply chain decisions will affect the overall configuration of future food supply chains in an era of resource scarcity and depletion and what the trade-offs will be.

Research limitations/implications

The paper proposes an agenda for future research in the area of RESC. The framework proposed along with the key characteristics identified for RESC can be applied to other sectors.

Practical implications

Our research should facilitate further understanding of the implications and trade-offs of supply chain decisions taken on the use of resources by supply chain managers.

Originality/value

The paper explores the interaction between supply chains and natural resources and defines the key characteristics of RESC.

Details

Supply Chain Management: An International Journal, vol. 20 no. 2
Type: Research Article
ISSN: 1359-8546

Keywords

Open Access
Article
Publication date: 8 July 2021

Edgard Alberto Méndez-Morales and Carlos Andrés Yanes-Guerra

The purpose of this paper is to analyse the role that different financial sources and financial specialization have on private research and development (R&D) activity in OECD…

1356

Abstract

Purpose

The purpose of this paper is to analyse the role that different financial sources and financial specialization have on private research and development (R&D) activity in OECD countries.

Design/methodology/approach

The authors developed several panel regressions choosing as a final model a two-way random effects regression to understand which funding sources are related to the R&D expenditure, and how financial specialization has links to the private portion of R&D aggregated expenditure. The authors include data from the years 2000 to 2016 for OECD countries.

Findings

The results reinforce the critical role that stock markets have in enhancing private R&D and that bond markets have an inverse relationship with private R&D national expenditures. The authors do not find evidence of a link between bank sources and private R&D. Specialized financial systems (banking or market) support innovation in a better way than a mixed arrangement of those two systems.

Practical implications

The findings of this study have considerable policy implications. Policymakers need to be aware of these results, given that some variables related to financial markets, seems to boost the inputs for R&D. In the long term, this could be a signal that national and regional systems of innovation need a broad view of the factors hampering scientific activity, and also a signal that there are other ways to impact the results of the complex innovation activity through the development of stronger financial systems backing up national systems of innovation.

Originality/value

The authors found that the long discussion about the financial system that a country has to choose to enhance growth with R&D&I may have been misleading the public policy. The findings show that rather than a bank or a stock market financial system, economies looking to boost R&D&I, must specialize in one of the two systems, deepen these and generate the appropriate policies to promote science, technology and innovation using those financial markets.

Details

Journal of Economics, Finance and Administrative Science, vol. 26 no. 51
Type: Research Article
ISSN: 2077-1886

Keywords

Open Access
Article
Publication date: 2 May 2023

Juan Carlos Quiroz-Flores, Renato Jose Aguado-Rodriguez, Edisson Andree Zegarra-Aguinaga, Martin Fidel Collao-Diaz and Alberto Enrique Flores-Perez

This paper aims to find the best tools to influence the improvement of sustainability in food supply chains (FSCs) by conducting a systematic review of articles. The reader will…

1838

Abstract

Purpose

This paper aims to find the best tools to influence the improvement of sustainability in food supply chains (FSCs) by conducting a systematic review of articles. The reader will learn how the different industry 4.0 tools (I4.0T) benefit the FSC and the limitations of each tool.

Design/methodology/approach

A review of 436 articles published during the period 2019 to 2022 referenced in the Scopus and Web of Science databases was performed. The review was limited to articles published in English and directly related to Industry 4.0, circular economy and sustainability in the food supply chain.

Findings

The results show different contributions of I4.0, with some being more influential than others in improving sustainability in FSCs; for example, Internet of Things and Blockchain have been shown to contribute more toward transparency, traceability, process optimization and waste reduction.

Originality/value

The paper's contribution consisted of ranking according to their importance and the I4.0T that affect sustainability in FSCs by classifying the aspects of each tool and the sustainability factors through a categorization by the Analysis Hierarchy Process.

Details

International Journal of Industrial Engineering and Operations Management, vol. 6 no. 1
Type: Research Article
ISSN: 2690-6090

Keywords

Open Access
Book part
Publication date: 5 September 2019

Kylie Baldwin

Abstract

Details

Egg Freezing, Fertility and Reproductive Choice
Type: Book
ISBN: 978-1-78756-483-1

Open Access
Article
Publication date: 13 July 2022

Cathy Zishang Liu, Xiaoyan Sharon Hu and Kenneth J. Reichelt

This paper empirically examines whether the order of liability and preferred stock accounts presented on the balance sheet is consistent with how the stock market values their…

Abstract

Purpose

This paper empirically examines whether the order of liability and preferred stock accounts presented on the balance sheet is consistent with how the stock market values their riskiness.

Design/methodology/approach

This paper measures a firm’s riskiness with idiosyncratic risk and employs the first-difference design to test the relation between idiosyncratic risk and the order of current liabilities, noncurrent liabilities and preferred stock, respectively. Further, the paper tests whether operating liabilities are viewed as riskier than financial liabilities. Finally, the authors partition their sample based on the degree of financial distress and investigate whether the results differ between the two subsamples.

Findings

The paper finds that current liabilities are viewed as riskier than noncurrent liabilities and preferred stock is viewed as less risky than current and noncurrent liabilities, consistent with the ordering on the balance sheet. Further, the paper finds that operating liabilities are viewed as riskier than financial liabilities. Finally, the authors find that total liabilities and preferred stock (redeemable and convertible classes) are viewed as riskier for distressed firms than for nondistressed firms.

Originality/value

The authors thoroughly investigate the riskiness of several classes of claims and document that the classification of liabilities and preferred stock classes is relevant to common stockholders for assessing their associated risk.

Details

China Accounting and Finance Review, vol. 24 no. 3
Type: Research Article
ISSN: 1029-807X

Keywords

Open Access
Book part
Publication date: 1 December 2022

Agnès Vandevelde-Rougale and Patricia Guerrero Morales

This chapter looks at the discursive dimension of the working environment in research and higher education organizations; more specifically at neoliberal managerial discourse and…

Abstract

This chapter looks at the discursive dimension of the working environment in research and higher education organizations; more specifically at neoliberal managerial discourse and at how it participates in shaping the way researchers, teachers and support staff perceive themselves and their experiences. It is based on a multiple case study and combines an intersectional and a socio-clinical approach. The empirical data is constituted by in-depth interviews with women conducted in Ireland and Chile, and includes some observations made in France. A thematic analysis of individual narratives of self-ascribed experiences of being bullied enables to look behind the veil drawn by managerial discourse, thus providing insights into power vectors and power domains contributing to workplace violence. It also shows that workplace bullying may reinforce identification to undervalued social categories. This contribution argues that neoliberal managerial discourse, by encouraging social representations of “neutral” individuals at work, or else celebrating their “diversity,” conceals power relations rooting on different social categories. This process influences one’s perception of one’s experience and its verbalization. At the same time, feeling assigned to one or more of undervalued social category can raise the perception of being bullied or discriminated against. While research has shown that only a minority of incidents of bullying and discrimination are reported within organizations, this contribution suggests that acknowledging the multiplicity and superposition of categories and their influence in shaping power relations could help secure a more collective and caring approach, and thus foster a safer work culture and atmosphere in research organizations.

Open Access
Article
Publication date: 9 October 2019

Chengyong Xiao, Boyana Petkova, Eric Molleman and Taco van der Vaart

Technology uncertainty poses significant challenges to manufacturers, as rapid changes in product and/or process standards and specifications can disrupt the smooth flow of…

6229

Abstract

Purpose

Technology uncertainty poses significant challenges to manufacturers, as rapid changes in product and/or process standards and specifications can disrupt the smooth flow of materials in extended supply chains. Practitioners and researchers alike who take a relational perspective widely regard supplier involvement as a potentially effective strategy to cope with technology uncertainty, as focal manufacturers can tap into their upstream supply networks for complementary resources and capabilities. However, the literature lacks a nuanced understanding of the supplier involvement processes. Specifically, the role of resource dependence for supplier involvement has yet to be systematically understood. To fill this gap, this study aims to combine the relational perspective with the resource-dependence perspective to explore how buyer dependence, supplier dependence and buyer–supplier interdependence influence buyers’ decision-making on tapping into upstream supply networks for coping with technology uncertainty.

Design/methodology/approach

To test the hypotheses, a survey is conducted among Dutch firms with more than 50 employees in the discrete manufacturing industries (ISIC 28-35), resulting in a sample of 125 manufacturers.

Findings

First, there is a significantly positive relationship between technology uncertainty and supplier involvement, giving support to the expectation that buyers are indeed involving their key suppliers in the product/process design and improvement, as a response to technology uncertainty. Second, buyer dependence and interdependence are found to be positively moderating the relationship between technology uncertainty and supplier involvement. In contrast, supplier dependence has a negative moderating effect on the baseline relationship.

Research limitations/implications

The authors contribute to a relational view on buyer–supplier relationships by showing that the validity of this view, in the context of technology uncertainty, is contingent on the resource dependence between buyers and suppliers, and the authors contribute to the supply chain management literature more generally by combining a relational perspective with a resource-dependence perspective.

Practical implications

The findings provide several nuanced insights into the effect of resource dependence (buyer dependence, supplier dependence and interdependence) on supplier involvement for coping with technology uncertainty.

Originality/value

This study contributes to the supply chain management research by going beyond the benefits of supplier involvement and highlights the circumstances under which supplier involvement is likely to occur.

Details

Supply Chain Management: An International Journal, vol. 24 no. 6
Type: Research Article
ISSN: 1359-8546

Keywords

Open Access
Article
Publication date: 17 July 2019

Jeanette Kirk, Ove Andersen and Janne Petersen

Older patients are at high risk of hospital readmission, which has led to an increasing number of screening and intervention programs. Knowledge on implementing screening tools…

1415

Abstract

Purpose

Older patients are at high risk of hospital readmission, which has led to an increasing number of screening and intervention programs. Knowledge on implementing screening tools for preventing readmissions in emergency department (ED), where the primary focus is often the present-day flow of patients, is scant. The purpose of this paper is to explore whether a new screening tool for predicting readmissions and functional decline in medical patients>65 years of age could be implemented and its influence on cross-continuum collaborations between the primary and secondary sectors.

Design/methodology/approach

The study took place in an ED in Denmark, in collaboration with the surrounding municipalities. An evaluation workshop with nurses and leaders from the ED and the surrounding municipalities took place with the aim of investigating the organizational changes that occurred in daily practice after the implementation of the screening tool. The workshop was designed and analyzed using cultural historical activity theory (CHAT).

Findings

The results showed that it was possible to develop collaboration between the two sectors during the test period. However, the screening tool created different transformations for the municipality employees and in the ED. The contradictions indicated that the screening tool did not mediate a general and sustained transformation in the cross-continuum collaboration.

Research limitations/implications

Screening tools are not objective, neutral or “acontexual” artifacts and must always be adapted to the local context and sectors. CHAT offers a perspective to understand the collective object when working with organizational transformations and implementation.

Practical implications

The study have shown that screening tools are not objective, neutral or “acontexual” artifacts and must always be adapted to the local context. This is called adaption process. This adaption requires time and resources that should be taken into consideration from the beginning of introduction of new screens.

Originality/value

This paper contributes with knowledge about CHAT which offers a way to understand the leading collective object when working with organizational transformations and implementation. CHAT focuses not only on the structural changes but also on the cultural aspects of organizational changes, which is important if we want to reach a sustained change and implement the new screening tool in different sectors.

Details

Journal of Health Organization and Management, vol. 33 no. 5
Type: Research Article
ISSN: 1477-7266

Keywords

Open Access
Article
Publication date: 22 May 2020

Hans Englund and Jonas Gerdin

The purpose of this paper is to develop a theoretical model elaborating on the type of conditions that can inhibit (or at least temporarily hold back) “reactive conformance” in…

5886

Abstract

Purpose

The purpose of this paper is to develop a theoretical model elaborating on the type of conditions that can inhibit (or at least temporarily hold back) “reactive conformance” in the wake of an increasing reliance on quantitative performance evaluations of academic research and researchers.

Design/methodology/approach

A qualitative study of a research group at a Swedish university who was recurrently exposed to quantitative performance evaluations of their research activities.

Findings

The empirical findings show how the research group under study exhibited a surprisingly high level of non-compliance and non-conformity in relation to what was deemed important and legitimate by the prevailing performance evaluations. Based on this, we identify four important qualities of pre-existing research/er ideals that seem to make them particularly resilient to an infiltration of an “academic performer ideal,” namely that they are (1) central and since-long established, (2) orthogonal to (i.e. very different from) the academic performer ideal as materialized by the performance measurement system, (3) largely shared within the research group and (4) externally legitimate. The premise is that these qualities form an important basis and motivation for not only criticizing, but also contesting, the academic performer ideal.

Originality/value

Extant research generally finds that the proliferation of quantitatively oriented performance evaluations within academia makes researchers adopt a new type of academic performer ideal which promotes research conformity and superficiality. This study draws upon, and adds to, an emerging literature that has begun to problematize this “reactive conformance-thesis” through identifying four qualities of pre-existing research/er ideals that can inhibit (or at least temporarily hold back) such “reactive research conformance.”

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

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