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Abstract

Details

Business and Management Doctorates World-Wide: Developing the Next Generation
Type: Book
ISBN: 978-1-78973-500-0

Article
Publication date: 22 May 2023

Ali İhsan Akgün and Ayyüce Memiş Karataş

This study examines investigating the relationship between cash flows, working capital ratios and firm performance during the global financial crisis.

Abstract

Purpose

This study examines investigating the relationship between cash flows, working capital ratios and firm performance during the global financial crisis.

Design/methodology/approach

To examine the relationship between cash flow, working capital ratios and firm performance for EU-28 or Western European Countries (Norway, Turkey and Switzerland) listed firms, both panel and ordinary least squares (OLS) regression model are used to analyze the data obtained from sample.

Findings

The study empirical findings suggest that global financial crisis has negative effect on firm performance for all sample. In addition, our interaction term result shows that cash flows variables such as cash holding level (CHL) × Crisis, cash interactive effect (CIE) × Crisis and gross working capital ratio (GWC) × Crisis not contributed to firm performance for EU-28 listed firms. However, the authors find that net working capital ratio (NWC) × Crisis have statistically significant and positive effects on firm performance with return on assets (ROA).

Practical implications

The findings of the study provide evidence for managers that listed firms have reduced working capital expenditures to increase cash holdings level during the financial crisis. The authors find that cash flow variables with CHL have positive effect on firm performance with return on equity (ROE) in Western European Countries and these results are consistent with Opler et al. (1999)'s empirical results, while CIE have a negative impact on firm performance such as ROE and earnings before interest tax margin (EBITM).

Originality/value

Global financial crisis emphasizes the importance of working capital and liquidity that suggests an efficient cash holdings policy in response to the uncertainty following the crisis.

Details

Journal of Economic and Administrative Sciences, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1026-4116

Keywords

Article
Publication date: 27 April 2022

Mariela Carvajal and Muhammad Nadeem

This paper aims to examine the relationship between sustainability reporting and firm performance in New Zealand, encompassing the materiality concept of sustainability reporting…

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Abstract

Purpose

This paper aims to examine the relationship between sustainability reporting and firm performance in New Zealand, encompassing the materiality concept of sustainability reporting based on the newly available sustainability reporting standards of the Sustainability Accounting Standards Board (SASB). This set of disclosure items published in 2018 is likely to impact on investors’ decision-making and firm performance, as stipulated by the SASB.

Design/methodology/approach

Using a sample of 84 New Zealand companies during the period 2017–2019 and an ordinary least squares statistical approach, this research examines whether firms disclosing sustainability reporting and financially material sustainability information have better performance than the ones non-disclosing.

Findings

Consistent with the legitimacy and stakeholder theories, a positive relationship between sustainability reporting and performance is observed. This positive association is stronger when the sustainability disclosure is financially material information as defined by the SASB.

Originality/value

The outcome of this study provides evidence of the financial incentives for firms to initiate sustainability reporting, especially including financially material sustainability information as guided by the SASB. It also supports the rationale of the SASB for developing new standards that can be globally applicable, influencing investors’ decisions and firm’s financial performance. The results also have implications for the management of New Zealand firms in considering the disclosure of material sustainability information which is linked to firm performance.

Details

Meditari Accountancy Research, vol. 31 no. 4
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 14 March 2023

Abhishek Behl, Vijay Pereira, Nirma Jayawardena, Achint Nigam and Sachin Mangla

This study aims to investigate an under-researched area, an international marketing perspective, based on international dynamic capability, environmental sustainability and…

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Abstract

Purpose

This study aims to investigate an under-researched area, an international marketing perspective, based on international dynamic capability, environmental sustainability and organizational marketing performance in gamification and non-gamification-based organizational culture (OC). This paper deepens the understanding of gamification-based and non-gamification-based OC influence on innovation capability and environmental and organizational marketing performance through the theory of organizational creativity and the theory of administrative behavior (AB).

Design/methodology/approach

The authors collect data from firms that abide by the ISO 14091 certifications to ensure the proper quality standards. Primary data from 384 firms are used to test the hypotheses. The results would help firms invest in technological solutions by practicing creativity over time. Additionally, the study helps explore how AB is critical in steering technological creativity for making firms climate-conscious.

Findings

The study's findings identified that OC has a positive influence on technological innovation capabilities and environmental innovation capabilities. Technological innovation capabilities have a beneficial impact on environmental sustainability. Environmental sustainability appears to have a substantial correlation with technological innovation skills. Environmental innovation capabilities positively impact environmental sustainability and organizational marketing performance. A moderating effect of gamification on the international dynamic capabilities within a relationship between organizational culture and environmental innovation capabilities exists.

Originality/value

The investigation is confined to understanding how gamification-based and non-gamification-based organizational marketing culture affects innovation capability, environmental sustainability and organizational performance through the lens of theory of organizational creativity and theory of AB.

Article
Publication date: 5 December 2022

Khaled Saleh Al-Omoush

This study explores the role of institutional pressures and top management support in digital corporate social responsibility (CSR) adoption. It also investigates the impact of…

Abstract

Purpose

This study explores the role of institutional pressures and top management support in digital corporate social responsibility (CSR) adoption. It also investigates the impact of digital CSR on social trust and corporate sustainability.

Design/methodology/approach

Data were collected from 279 managers of Jordanian companies. Smart PLS was utilized to analyze the research model and test hypotheses.

Findings

The results reveal that coercive pressures, normative pressures, memetic pressures and top management support significantly impact digital CSR adoption. The results also show that digital CSR significantly impacts social trust and corporate sustainability.

Originality/value

This study provides worthwhile insights into the literature on drivers of digital CSR, social trust and corporate sustainability in unprecedented crises. This study enriches the literature on the relationship between institutional theory and innovative IT solutions adoption theories. The review of prior research confirms an absence of empirical examinations of the causal relations among institutional forces, digital CSR, social trust and corporate sustainability.

Article
Publication date: 19 December 2023

Revanth Kumar Guttena, Cedric Hsi-Jui Wu and Ferry Tema Atmaja

This study aims to investigate how the gratifications obtained through brand-related social media content affect brand intimacy and thereby influence customer extra-role behavior.

Abstract

Purpose

This study aims to investigate how the gratifications obtained through brand-related social media content affect brand intimacy and thereby influence customer extra-role behavior.

Design/methodology/approach

Using the uses and gratification theory, this study proposes information, entertainment and remuneration content that motivates customers to develop brand intimacy and thereby perform customer extra-role behavior. The study also tests the moderated moderation effect of self-congruence and customer experience using 704 observations from South India in the food industry context.

Findings

The study’s results reveal the influence of entertainment and remuneration content on brand intimacy, which further influences customer extra-role behavior (civic virtue, cocreation, sportsmanship and helping behaviors). The study confirms a moderated moderation effect in the relationship between brand intimacy and civic virtue and brand intimacy and sportsmanship behaviors.

Practical implications

The study suggests that brands may include entertainment and remuneration elements in their social media content to build intimate customer relationships, further influencing customers’ extra-role behaviors. Besides, brands should focus on customers’ self-concepts and experiences to encourage them to act voluntarily.

Originality/value

This study makes a unique contribution by investigating the influence of brand-related social media content on customer extra-role behavior through brand intimacy. It uses self-congruence and customer experience to test their moderated moderation effect in the relationship between brand intimacy and customer extra-role behavior.

Details

Journal of Product & Brand Management, vol. 33 no. 2
Type: Research Article
ISSN: 1061-0421

Keywords

Article
Publication date: 11 January 2022

Ma Jun, Fitri Rini Ariyesti, Sumran Ali and Peng Xiaobao

Entrepreneurial orientation (EO) has witnessed a daunting rise in firm-level practices; to some extent, it has been augmented by the factors such as globalization and…

Abstract

Purpose

Entrepreneurial orientation (EO) has witnessed a daunting rise in firm-level practices; to some extent, it has been augmented by the factors such as globalization and technological shift. The wide variety of literature has explained the importance of EO for firm performance. However, it has not yet been explored at a firm-level the approaches of causation and effectuation through the prism of leader traits such as leader dominance and self-efficacy as administrative ability and EO as strategic manoeuvring with strategic decisions obliged as a spin of firms.

Design/methodology/approach

The authors used the quantitative method to analyse the proposed relationships. For this reason, the authors targeted the Chinese firms to collect the data through the semi-structured survey from December 2020 to March 2021 and contributed to the literature by investigating 480 valid responses of leaders from Chinese firms.

Findings

The findings support the incorporated view of causation and effectuation on EO, which serve as vital strategic manoeuvring along with leader traits for firm stability and growth.

Practical implications

This study assists the decision-makers (including the top management team, Chief Financial Officer and Chief Executive Officer choose the particular approach (effectual or causal) to create the new venture/new product/new process or scale up the existing firm on another level for optimal benefits by considering their existing resources.

Originality/value

EO is a unidirectional process with three dimensions: innovativeness, proactiveness and risk-taking that could directly favour the firm by considering the well-known approaches (effectuation and causation) in crisis circumstances (like Covid-19). These approaches help the executives enhance their firm’s performance and maintain its sustainability and stability in crisis conditions by effectively using the available resources within its boundaries.

Details

Journal of Entrepreneurship in Emerging Economies, vol. 15 no. 4
Type: Research Article
ISSN: 2053-4604

Keywords

Article
Publication date: 3 June 2022

Mukesh Kumar Singh and Vikas Gupta

This study aims to empirically analyze the significance of various knowledge management (KM) elements to the environment in a military organization and establish the efficacy of…

Abstract

Purpose

This study aims to empirically analyze the significance of various knowledge management (KM) elements to the environment in a military organization and establish the efficacy of performance indicators of civil organizations for a military organization.

Design/methodology/approach

The research methodology includes the development of a research model based on a comprehensive literature review. A sample of 454 Indian Air Force Veterans was obtained and structural equation modeling (SEM) analysis using statistical package for the social sciences (SPSS) analysis of moment structures (AMOS) was conducted to test the hypotheses. The study first employed exploratory factor analysis (EFA) for redefining the theoretical constructs and then confirmatory factor analysis (CFA) to test the hypotheses.

Findings

The study empirically establishes the significance of various KM elements on the knowledge environment that creates, stores, transfers and applies knowledge to achieve military objectives. Findings indicate the complexity of KM in a military setup while applying the performance measures used in the civil organization.

Research limitations/implications

The study expects to expand the scope of the KM literature to the militaries of developing countries and provide a methodology to the leaders and practitioners in the military organizations, and to study the available KM practices, models and tools in the civil world.

Originality/value

To the best of the authors’ knowledge, the present research is one of the first to generate empirical insights into a knowledge environment in military organizations and test its relation with parameters used in civil organizations. The paper would significantly contribute to the underexplored area of KM in military organizations and infuse a theoretical rigor into the KM literature.

Details

Kybernetes, vol. 52 no. 10
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 31 May 2022

Lama Blaique, Taghreed Abu-Salim, Farzana Asad Mir and Barry Omahony

This purpose of this study was to examine the impact of social and organisational capital on service innovation capability among service firms in the United Arab Emirates (UAE…

Abstract

Purpose

This purpose of this study was to examine the impact of social and organisational capital on service innovation capability among service firms in the United Arab Emirates (UAE) during the COVID-19 pandemic.

Design/methodology/approach

To test the proposed research model, data were collected using a cross-sectional questionnaire. The study sample consisted of 188 private and public service sector managers in the UAE. Partial least square-based structural equation modelling (PLS-SEM) was used to examine the research model's validity and reliability and to test the research hypothesis.

Findings

The empirical evidence indicates that during this pandemic the relationship between social capital and service innovation capability was fully mediated by strategic environmental scanning, while partially mediating the relationship between organisational capital and service innovation capability.

Practical implications

Managers in service organisations must be proactive during crises such as the COVID-19 pandemic. Specifically, they should emphasise effective environmental scanning and the tracking of customer preferences to provide customised services that are valued and meet the emerging requirements of their customers. Prioritising investment in organisational capital to enhance innovation capacity is also recommended.

Originality/value

This study is the first to examine strategic environmental scanning as a mediator between social and organisational capital and service innovation capacity during a pandemic. There were significant differences between the findings of our study and previous studies: the authors found that, during crises, management priorities change, and businesses become more reliant on organisational capital to develop service innovation capability.

Details

European Journal of Innovation Management, vol. 27 no. 1
Type: Research Article
ISSN: 1460-1060

Keywords

Article
Publication date: 14 April 2022

Sujo Thomas, Ritesh Patel and Viral Bhatt

Businesses embark on corporate social responsibility initiatives such as cause-related marketing (CRM) as a strategy to enhance behavioural intentions. This study was undertaken…

Abstract

Purpose

Businesses embark on corporate social responsibility initiatives such as cause-related marketing (CRM) as a strategy to enhance behavioural intentions. This study was undertaken due to the limited ability of the existing CRM literature to directly examine whether and how consumers’ trust affects the donation intention, specifically in the private-label grocery retailing context. This study employs social identity theory as a unified theory to explain the variables adopted and contributes to the body of knowledge on CRM-linked private-label consumption.

Design/methodology/approach

This study used SPSS 25 and AMOS to analyse the quantitative data. The structural equation modelling was adopted to test moderation and mediation effect and the sample consisted of 456 private-label grocery shoppers.

Findings

The findings of this study established that general trust in CRM alone would not translate into triggering donation intentions for CRM private-label brands and further validates the mediating role of trust in retailers’ CRM campaigns (TRCC) in shaping monetary donation intentions. Moreover, religious values confirmed a significant moderating role while translating TRCC to donation intention.

Research limitations/implications

The limitation of this study was the restricted focus on private labels. This research may be limited to only one private-label packaged product but may focus on other private-label products in future research.

Practical implications

This study has practical significance for advertising managers in designing and implementing campaigns. More specifically, it establishes that consumers who trust the CRM phenomenon and seek private-label products associated with CRM campaigns are likely to provide monetary donations towards non-profit organization (NPOs).

Originality/value

This information will help practitioners, including grocery retailers, NPO managers and advertising professionals, design effective CRM campaigns for private-label products by understanding the fundamental relationship between trust in CRM campaigns and monetary donation intentions.

Details

Society and Business Review, vol. 18 no. 3
Type: Research Article
ISSN: 1746-5680

Keywords

1 – 10 of 12