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1 – 10 of 14Sebastián Javier García-Dastugue and Horacio E. Rousseau
Managerial “awareness” of supply chain management (SCM) principles is a key antecedent of SCM adoption. However, supply chain awareness (SCA) provides fertile ground for further…
Abstract
Purpose
Managerial “awareness” of supply chain management (SCM) principles is a key antecedent of SCM adoption. However, supply chain awareness (SCA) provides fertile ground for further development. The authors combine extant research with the attention-based view of the firm to further develop SCA and theorize about its effect in an understudied context.
Design/methodology/approach
The authors combine SCA with supply chain orientation, of which awareness is central. The authors combine qualitative and archival data for a 10-year period to test SCA in nonprofits. SCA was measured unobtrusively to avoid respondent bias; then, the authors explore how SCA relates to revenue generation from services provided.
Findings
SCA correlates positively with revenue generation. Drawing on a contingency perspective, the authors test two moderators relevant to nonprofits. The positive effect of SCA on revenue is stronger for nonprofits collocated in cities with corporate headquarters but weaker for those with larger boards.
Research limitations/implications
The study further advances the notion of awareness for studying SCM phenomena and provides evidence of its relevance in the unexamined context of human services nonprofit organizations (NPOs). This work has implications for how attention to SCM principles shapes organizational outcomes, the factors that moderate these relationships and the importance of unobtrusively measuring awareness in SCM research. The authors used WayBack Machine to harvest websites. However, the quality and depth of text obtained prior to 2008 were lower than those of later years. Additionally, archival data for NPOs are limited.
Practical implications
Findings inform about the fit between nonprofit resources, type of board and fit with how to fund operations. This research provides an alternative way for policy makers to assess NPO capacity by focusing on the fundamental SCM concepts.
Social implications
The authors contribute to the dialogue about NPOs developing financial independence through revenue generation from services sold to end customers.
Originality/value
NPOs are seldom studied in SCM. This is an attempt to study NPOs by combining qualitative and quantitative data.
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Jamel Chouaibi, Hayet Benmansour, Hanen Ben Fatma and Rim Zouari-Hadiji
This study aims to investigate the effects of environmental, social and governance (ESG) performance on financial risk disclosure of European companies. It analyzed the…
Abstract
Purpose
This study aims to investigate the effects of environmental, social and governance (ESG) performance on financial risk disclosure of European companies. It analyzed the relationships between ESG factors and financial risk disclosure between 2010 and 2020.
Design/methodology/approach
To test their hypotheses in this study, the authors used the multivariate regression analysis on panel data using the Thomson Reuters ASSET4 database and the annual reports of 154 European companies listed in the ESG index between 2010 and 2020.
Findings
Empirical evidence shows a positive association between European companies' environmental and governance performance with financial risk disclosure, whereas social performance does not influence financial risk disclosure. Concerning the control variables, the findings demonstrate that firm size and profitability are significant factors in changing the financial risk disclosure. Nevertheless, firms’ leverage is insignificantly correlated with financial risk disclosure.
Originality/value
This study extends the stream of accounting literature by focusing on the financial risk disclosure, a topic that has received little attention in previous research. Furthermore, to the best of the authors’ knowledge, this study is one of the first that provides ESG companies with evidence of the effect of ESG factors on financial risk disclosure in a developed market like Europe.
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Alvar Castello Esquerdo, Andrei Panibratov and Daria Klishevich
Drawn from the push–pull perspective, this research aims to identify the determinants of Chinese technology's outward foreign direct investments (OFDI) into the Eurasian region.
Abstract
Purpose
Drawn from the push–pull perspective, this research aims to identify the determinants of Chinese technology's outward foreign direct investments (OFDI) into the Eurasian region.
Design/methodology/approach
The authors argue that contrary to the extant literature, technology-driven OFDI from emerging-market multinationals (EMNEs) do not always seek developed countries, and EMNEs' technology investments in emerging economies are rising indicating that there are factors in these economies that can prove attractive. The authors recognize the influence of the macroeconomic environment and the interaction of home and host-country institutional contexts that influence the location choice of EMNEs technology-driven OFDI into other emerging economies, mediated by the industry sector and firm's ownership structure. The authors test our hypotheses using a sample of 1,656 observations of Chinese MNEs' tech-investments in the Eurasian region from 2005 to 2019.
Findings
The study results indicate that bilateral diplomatic relations pave the way of the host-country institutional environment for Chinese MNEs uncovering the role of the Chinese government as an OFDI facilitator. This study also unveils a lower technology level of the Chinese MNEs' investments in the Eurasian region connoting an interest in market opportunities exploitation through their existing technologies – through its comparative advantage in the global markets – rather than strategic assets acquisition aiming at augmenting their technological capabilities. This trend is similar to that of other major foreign direct investment (FDI) source countries.
Originality/value
This research contributes to a better understanding of the characteristics and the location choice of technology investments from EMNEs into other emerging economies that have received scant attention in the literature. In addition, it extends the institutional theory by analyzing how home-country institutions, through bilateral diplomatic relations, may smooth the host country institutional environment for home-country MNEs' foreign investments and contributes as well to the debate on the applicability of the existing theoretical framework in the case of emerging-market MNEs.
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Hanen Ben Fatma and Jamel Chouaibi
This paper aims to investigate the direct and indirect links between good corporate governance (GCG) and firm value using corporate social responsibility (CSR) as a mediating…
Abstract
Purpose
This paper aims to investigate the direct and indirect links between good corporate governance (GCG) and firm value using corporate social responsibility (CSR) as a mediating variable.
Design/methodology/approach
The data used in this research was collected from the Thomson Reuters Eikon ASSET4 database, involving 108 financial institutions belonging to 12 European countries listed on the stock exchange between 2007 and 2019. A multivariate linear regression analysis was conducted to test the hypotheses of this study.
Findings
Our results show that GCG has a positive effect on the firm value and CSR practices. Interestingly, the results indicate that CSR positively influences firm value. The results also reveal that CSR partially mediates the relationship between GCG and firm value.
Originality/value
This study contributes to the literature by providing evidence on how GCG increases firm value with the mediation mechanism of CSR in the link between GCG and firm value. To the best of our knowledge, it is the first research work documenting that GCG leads to better CSR, which ultimately results in increasing firm value of companies from the financial sector by bridging the information gap for this critical industry in the context of a developed market like Europe.
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Achref Marzouki, Jamel Chouaibi and Tijani Amara
This paper aims to explore the relationship between corporate corruption risk and environmental, social and governance (ESG) reporting and if this relationship is moderated by…
Abstract
Purpose
This paper aims to explore the relationship between corporate corruption risk and environmental, social and governance (ESG) reporting and if this relationship is moderated by business ethics.
Design/methodology/approach
Data from a sample of 347 European firms selected from the ESG Index between 2010 and 2020 were used to test the model using panel data and multiple regressions. This paper considered the feasible generalized least squares estimation for linear panel data models. A multiple regression model is used to analyze the moderating effect of business ethics on the association between corporate corruption risk and ESG reporting. For robustness analyses, the authors included the alternative measure of the dependent variable, and they applied the simultaneous equation model for the endogeneity test.
Findings
The empirical results reveal a negative relationship between corporate corruption risk and ESG reporting. Furthermore, the findings suggest that business ethics positively moderate the relationship between corporate corruption risk and ESG reporting.
Practical implications
This paper presents an enormous contribution to the various economic agents involved in the company. The results could attract the attention of socially responsible investors and, above all, corporate citizens. Moreover, the managers of corrupt companies could take into account the results of this study by being more committed to an optimized transparency strategy on ESG reporting.
Originality/value
To the best of the authors’ knowledge, this is the first study to investigate the moderating role of business ethics on the relationship between corporate corruption risk and ESG reporting in the European context. It is also the first study documenting that business ethics reinforce the relationship between firm corruption and nonfinancial information transparency. This study fills a research gap as it expands the existing literature, which generally focuses on the impact of corporate corruption on ESG reporting.
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Nicolas de Oliveira Cardoso, Eduarda Zorgi Salvador, Gustavo Broch, Frederike Monika Budiner Mette, Claudia Emiko Yoshinaga and Wagner de Lara Machado
This paper aims to identify the impacts of sociodemographic covariates on behavioural biases (BB) scores; the psychometric evidence of the BB measurement instruments; and the main…
Abstract
Purpose
This paper aims to identify the impacts of sociodemographic covariates on behavioural biases (BB) scores; the psychometric evidence of the BB measurement instruments; and the main BB that influences the decision-making of individual investors.
Design/methodology/approach
Papers were retrieved through search using keywords in ten databases. This systematic review is based on 69 peer-reviewed papers, most of which were published between 2017 and 2021. The relevance of the included papers was assessed through the analysis of statistical/psychometric methods used, and content analysis of the BB literature and its sociodemographic correlations.
Findings
Overconfidence is higher in men and not related to age. There was no consensus regarding the relationship between BB and other sociodemographic variables. Most measuring instruments are ad hoc, showing ≤ 4 types of psychometric evidence and assessing ≤ 9 BB. Therefore, the findings demonstrate that there is no gold standard instrument for measuring investors’ BB. Furthermore, 37 BB were cited as influencers of individual investors’ decision-making and overconfidence, herding, anchoring, representativeness and loss aversion were the most prevalent.
Research limitations/implications
Considering that very few systematic reviews have been published in the behavioural finance area, this paper highlights the current state-of-the-art and identifies significant gaps in the literature that can be explored by further research.
Originality/value
To the best of the authors’ knowledge, this is the first systematic review that analyses the psychometric properties of instruments used for individual investors BB assessment.
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Ishrat Ayub Sofi, Ajra Bhat and Rahat Gulzar
The study aims to shed light on the current state of “Dataset repositories” indexed in Directory of Open Access Repositories (OpenDOAR).
Abstract
Purpose
The study aims to shed light on the current state of “Dataset repositories” indexed in Directory of Open Access Repositories (OpenDOAR).
Design/methodology/approach
From each repository/record information, the Open-Access Policies, Open Archives Initiative Protocol for Metadata Harvesting (OAI-PMH), year of creation and the number of data sets archived in the repositories were manually searched, documented and analyzed.
Findings
Developed countries like the United Kingdom and the USA are primarily involved in the development of institutional open-access repositories comprising significant components of OpenDOAR. The most extensively used software is DSpace. Most data set archives are OAI-PMH compliant but do not follow open-access rules. The study also highlights the sites’ embrace of Web 2.0 capabilities and discovers really simple syndication feeds and Atom integration. The use of social media has made its presence known. Furthermore, the study concludes that the number of data sets kept in repositories is insufficient, although the expansion of such repositories has been consistent over the years.
Practical implications
The work has the potential to benefit both researchers in general and policymakers in particular. Scholars interested in research data, data sharing and data reuse can learn about the present state of repositories that preserve data sets in OpenDOAR. At the same time, policymakers can develop recommendations and policies to assist in the construction and maintenance of repositories for data sets.
Originality/value
According to the literature, there have been numerous studies on open-access repositories and OpenDOAR internationally, but no research has focused on repositories preserving content-type data sets. As a result, the study attempts to uncover various characteristics of OpenDOAR Data set repositories.
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Shereen Omar Bahlool and Zeinab M. Kenawy
Peanut skins are an agro-waste product with no commercial value. The purpose of this paper is to evaluate peanut skin as a natural dyestuff and to determine if this natural dye…
Abstract
Purpose
Peanut skins are an agro-waste product with no commercial value. The purpose of this paper is to evaluate peanut skin as a natural dyestuff and to determine if this natural dye could be used in the dyeing of some Egyptian cotton cultivars.
Design/methodology/approach
The methodology consists of several steps; dye extraction procedure from peanut skin through aqueous extraction, then dyeing optimized using simultaneous mordanting using alum. Finally, dyed cotton has been subjected to different textile laboratory tests, for example, color measurements and mechanical properties. Color-fastness was determined on Egyptian cotton fabric. The peanut skin as a source of natural dye and the dyed cotton sample were characterized by fourier transform infrared spectroscopy (FTIR) analysis.
Findings
It was found that the natural dye extracted from peanut skin has an affinity for cotton samples and showed high dyeability with a unique color shade, good color strength and very good fastness.
Originality/value
The novelty of this paper is the extraction of color from the peanut's outer skin which is discarded as waste such as agro-waste of the agricultural process which can be used as a natural dye in the textile industry and applied to dyeing some Egyptian cotton fibers from different genotypes.
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This paper aims to manage the dilemma of cyberspace operations, as the incidence of cybercrimes has increased tremendously in the past few decades, turning cyberspace into a field…
Abstract
Purpose
This paper aims to manage the dilemma of cyberspace operations, as the incidence of cybercrimes has increased tremendously in the past few decades, turning cyberspace into a field of war in which all nations must fight. For many countries, cyberattacks and conflicts, and even the basic operation of cyberspace in general, are new territories. Furthermore, international law today does not address many aspects of cyber warfare, as it typically has dealt with only traditional warfare.
Design/methodology/approach
This study examined this crime whether it is a domestic or an international crime and whether cyber wars are under international law or domestic law to address these issues.
Findings
Although many attempts to criminalize these actions occurred, the findings suggest that the world has failed to frame the legal instruments against cyberattacks. The findings also suggest recommendations to solve this issue.
Originality/value
To the best of the author’s knowledge, this study analyzed the comparison between the same crime in the perspective of domestic and international law, highlighting an unsolved dilemma in the world, suggesting some unprecedented solutions to solve.
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Juliet Owusu-Boadi, Ernest Kissi, Ivy Maame Abu, Cecilia Dapaah Owusu, Bernard Baiden and Caleb Debrah
The construction business is widely recognised for its inherent complexity and dynamic nature, which stems from the nature of the job involved. The industry is often regarded as…
Abstract
Purpose
The construction business is widely recognised for its inherent complexity and dynamic nature, which stems from the nature of the job involved. The industry is often regarded as one of the most challenging industries globally in terms of implementing environmental, health and safety (EHS) practices. However, in the absence of EHS, the construction industry cannot be considered sustainable. Therefore, this study aims to identify the trends, knowledge gaps and implications of EHS research to enhance construction activities and knowledge.
Design/methodology/approach
The study adopted a science mapping approach involving bibliometric and scientometric analysis of 407 construction EHS publications from the Scopus database with the VOSviewer software. The study is based on journal articles from the Scopus database without restriction to any time range.
Findings
The main focus of construction EHS research identified in the study includes sustainability-related studies, risk-related, environmental issues, EHS management, integrated management systems studies, health and safety related and EHS in the construction process. Some emerging areas also identified include productivity, design, culture, social sustainability and machine learning. The most influential and productive publication sources, countries/regions and EHS publications with the highest impact were also determined.
Research limitations/implications
Documents published in the Scopus database were considered for analysis because of the wider coverage of the database. Journal articles written in English language represent the inclusion criteria, whereas other documents were excluded from the analysis. The study also limited the search to articles with the engineering subject area.
Practical implications
The research findings will enlighten stakeholders and practitioners on the focal knowledge areas in the EHS research domain, which are vital for enhancing EHS in the industry.
Originality/value
To the best of the authors’ knowledge, this review-based study is the first attempt to internationally conduct a science mapping on extant literature in the EHS research domain through bibliometric and scientometric assessments.
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