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1 – 10 of 263Hong Fan and Liqiang Chen
The purpose of this paper is to investigate the effects of political connections on the association between firms' business strategy and their tax aggressiveness in an emerging…
Abstract
Purpose
The purpose of this paper is to investigate the effects of political connections on the association between firms' business strategy and their tax aggressiveness in an emerging economy such as China.
Design/methodology/approach
The authors study a large sample of Chinese public firms from 2011 to 2017 using a panel regression model. In addition, a change analysis, an instrument variable test and alternative measures/samples are implemented as robustness tests.
Findings
Firms adopting innovative business strategy are more tax aggressive overall. However, innovative firms with political connections are less tax aggressive compared to those without political connections.
Originality/value
This paper contributes to the understanding of firms' tax behaviors in an emerging economy setting. It suggests that there are costs associated with political connections, such as foregone tax saving opportunities, which are understudies in the prior literature.
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Ahmed Nazzal, Maria-Victòria Sánchez-Rebull and Angels Niñerola
This study introduces a comprehensive bibliometric analysis of the foreign direct investment (FDI) literature by multinational corporations (MNCs) focusing on emerging economies…
Abstract
Purpose
This study introduces a comprehensive bibliometric analysis of the foreign direct investment (FDI) literature by multinational corporations (MNCs) focusing on emerging economies to identify the most influential authors, journals and articles in FDI research and reveals the fields' conceptual and intellectual structures. The purpose of this paper is to address these issues.
Design/methodology/approach
The study analyzed 533 articles published between 1974 and 2020 in 226 academic journals indexed in the Web of Science (WoS) and Scopus databases. We used the R language for statistical computing to map author collaboration, co-word and develop a conceptual and intellectual map of the field.
Findings
The results show that, although the FDI literature has many authors, few dominate the field. The International Business Review (IBR) and International Journal of Emerging Markets (IJoEM) are the main sources of the publications. Moreover, bibliometric laws show that our dataset follows the Lotka law of scientific productivity and Bradford law of scattering, identifying the core journals. Finally, FDI by MNCs in emerging economies research is divided into four sub-research themes related to (1) FDI determinants, (2) entry mode, (3) MNCs and FDI performance and (4) the internationalization process.
Originality/value
The current article provides several starting points for practitioners and researchers investigating FDI. It contributes to broadening the vision of the field and offers recommendations for future studies.
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Danieli Artuzi Pes Backes, Fernando Antonio Ribeiro Serra and Feris Abdalla Zarour Neto
The purpose of this paper is to identify the structural similarities between stricto sensu post-graduation programs in management through the formation of clusters, with the…
Abstract
Purpose
The purpose of this paper is to identify the structural similarities between stricto sensu post-graduation programs in management through the formation of clusters, with the strategy tripod as a backdrop (Peng, 2002; Peng et al., 2009).
Design/methodology/approach
The co-plot method was used as a tool. It was chosen because it simultaneously enables joint and individual observations of comments and variables.
Findings
The results showed the formation of clusters among the programs, identifying a series of similarities between their components. The age and number of lines of research of the programs were the determining variables to identify isomorphism among the clusters.
Research limitations/implications
The main limitation of the study lies in the updating of information at the source of the data collection. All the data were collected from the Sucupira Platform for CAPES Triennial Evaluation of 2013. However, when the authors accessed the portals of the programs, the authors found that some data were outdated. Nevertheless, the authors limited themselves to using official data. Therefore, even if the authors found divergences or inconsistencies regarding the published information, the authors decided to use the official data made available by CAPES on the Sucupira Platform for the period in question.
Originality/value
Understanding that the results through the approaches of the industry-based view, resource-based view and institution-based view were insufficient for a thorough analysis, it is demonstrated in isolation that none of these succeeds in explaining the organizational context that permeates Brazilian stricto sensu post-graduation institutions. In this organizational field, the three views are not at the same theoretical level. The institutional view overlaps with the strategic competitive views. Therefore, the study contributes to reorganizing the strategy tripod and the proposed articulation between the arrangement of theory, method and field research.
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Ottó Csiki, Krisztina Demeter and Dávid Losonci
In the multilayered capability framework the authors integrate two layers, namely functional level production capabilities and shop floor-level production routines (PRs). The…
Abstract
Purpose
In the multilayered capability framework the authors integrate two layers, namely functional level production capabilities and shop floor-level production routines (PRs). The authors examine how these two layers are interlinked, and additionally, they explore how these layers contribute to firm performance.
Design/methodology/approach
The authors tested the hypotheses using structural equation modeling (SEM) on a sample of manufacturing firms.
Findings
Regarding the capability layers, the authors found that at the functional level, production dynamic capabilities (PDCs) drive the renewal of production ordinary capabilities (POCs), and that at the shop floor level, deployment of Industry 4.0 (I4.0) is influenced by lean production. Regarding the direct links between capability layers, the authors showed that PDCs and POCs have different roles in shaping shop floor PRs: PDCs is linked to I4.0, and lean methods is impacted by POCs. Concerning performance implications, only PDC and POC have significant impact on firm performance (the latter is negative), while PRs do not.
Research limitations/implications
Although, contextual factors (e.g. technology intensity, size) do not influence our findings, the potential country-effect and the dominance of medium-sized firms offer future research directions.
Practical implications
If production managers want to contribute to business performance, they should be more susceptible to resource renewal (PDCs) than to their general (POCs) or specific (PRs) exploitation efforts. As they exploit current resource stocks, they face a trade-off: they must consider that beyond their positive impacts on operational performance, their implications on business performance will be controversial.
Originality/value
Scholars usually examine one layer of capabilities, either capabilities or routines, and associate that with one dimension of performance, either financial and market measures or operational indicators. The authors propose a multilayered capability framework with a complex view on performance implications.
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Jurema Tomelin, Mohamed Amal, Nelson Hein and Andreia Carpes Dani
This study aims to identify to what extent the economic factor effect is more salient in shaping inward foreign direct investment (IFDI) than are institutional factors in G-20…
Abstract
Purpose
This study aims to identify to what extent the economic factor effect is more salient in shaping inward foreign direct investment (IFDI) than are institutional factors in G-20 inflow patterns.
Design/methodology/approach
Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) method was applied using the World Bank Governance and Development Indicators, followed by a panel data technique over the period 2005-2015 to estimate the connections between the different dimensions of economics, institutions and IFDI in the G-20.
Findings
Results showed that countries with better economic performance contrasting with the governance indicators are more effective at attracting IFDI. However, the correlation between FDI intensity and governance indicators has been found relatively weak, which may suggest a more controversial role of institutions as determinants of IFDI.
Research limitations/implications
This quantitative approach uses a country-level set of variables; therefore, the authors suggest the development of more firm-level analysis of the impact of institutions. Also, the limitation of the TOPSIS method itself is based on heuristic assumptions.
Practical implications
The main findings point to a relatively low impact of institutions on IFDI. The authors suggest that the global financial crisis has changed the rationale of decision-making by multinational companies.
Originality/value
The originality of the present study was to apply a multi criteria decision-making technique on FDI’s analysis combined with institutional data.
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Xiaogen Liu, Shuang Qi, Detian Wan and Dezhi Zheng
This paper aims to analyze the bearing characteristics of the high speed train window glass under aerodynamic load effects.
Abstract
Purpose
This paper aims to analyze the bearing characteristics of the high speed train window glass under aerodynamic load effects.
Design/methodology/approach
In order to obtain the dynamic strain response of passenger compartment window glass during high-speed train crossing the tunnel, taking the passenger compartment window glass of the CRH3 high speed train on Wuhan–Guangzhou High Speed Railway as the research object, this study tests the strain dynamic response and maximum principal stress of the high speed train passing through the tunnel entrance and exit, the tunnel and tunnel groups as well as trains meeting in the tunnel at an average speed of 300 km·h-1.
Findings
The results show that while crossing the tunnel, the passenger compartment window glass of high speed train is subjected to the alternating action of positive and negative air pressures, which shows the typical mechanic characteristics of the alternating fatigue stress of positive-negative transient strain. The maximum principal stress of passenger compartment window glass for high speed train caused by tunnel aerodynamic effects does not exceed 5 MPa, and the maximum value occurs at the corresponding time of crossing the tunnel groups. The high speed train window glass bears medium and low strain rates under the action of tunnel aerodynamic effects, while the maximum strain rate occurs at the meeting moment when the window glass meets the train head approaching from the opposite side in the tunnel. The shear modulus of laminated glass PVB film that makes up high speed train window glass is sensitive to the temperature and action time. The dynamically equivalent thickness and stiffness of the laminated glass and the dynamic bearing capacity of the window glass decrease with the increase of the action time under tunnel aerodynamic pressure. Thus, the influence of the loading action time and fatigue under tunnel aerodynamic effects on the glass strength should be considered in the design for the bearing performance of high speed train window glass.
Originality/value
The research results provide data support for the analysis of mechanical characteristics, damage mechanism, strength design and structural optimization of high speed train glass.
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Sailesh Acharya and Michelle Mekker
WIth limited research on the effects of variable message sign (VMS) message content and verbiage on revealed driver behavior, this study aims to investigate how different verbiage…
Abstract
Purpose
WIth limited research on the effects of variable message sign (VMS) message content and verbiage on revealed driver behavior, this study aims to investigate how different verbiage of crash-related messages are related to the diversion rate.
Design/methodology/approach
Using ordered logit models, the associations of message verbiage with diversion rates during crash incidents were assessed using five years of VMS message history within a section of I-15 in the state of Utah.
Findings
A significant impact of message verbiage on the diversion rate was observed. Based on the analysis results, the crash message verbiage with the highest diversion was found to be miles to crash + “prepare to stop,” followed by crash location + delay information, miles to crash + “use caution” + lane of the crash, etc. In addition, the diversion rate was found to be correlated to some roadway characteristics (e.g. occupancy in mainline, weather condition and light condition) along with the temporal variations.
Research limitations/implications
These findings could be used by transportation agencies (e.g. state department of transportation [DOTs]) to make informed decisions about choosing the message verbiage during future crash incidents. This study also revealed that higher diversion rates are associated with a shorter distance between the crash location and VMS device location, recommending increasing the number of VMS devices, particularly in crash-prone areas.
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Susanne Durst and Michael Leyer
Our understanding of the influence of institutional conditions on process innovation is still limited, despite managers’ need to know which factors should be considered in…
Abstract
Purpose
Our understanding of the influence of institutional conditions on process innovation is still limited, despite managers’ need to know which factors should be considered in decision-making and governments should be aware of how to foster process innovation through the provision of attractive institutions. Therefore, this paper aims to examine how institutional dimensions such as workforce, political instability, labor regulation, corruption, tax administration and transportation influence process innovation in smaller firms located in emerging countries other than the BRICS (Brazil, Russia, India, China and South Africa).
Design/methodology/approach
A data set from the World Bank Enterprise Surveys questioning over 20,000 companies from 41 emerging countries supplemented by the gross domestic product (GDP) per capita for each country was used and analyzed by the means of general linear mixed models. The analysis emphasized small- and medium-sized enterprises (SMEs) and excluded BRICS countries.
Findings
The findings demonstrate which institutional factors matter for process innovation depending on company size and GDP.
Research limitations/implications
This paper advances research on the influence of institutions on firm innovation – the institution–process innovation relationship in emerging countries other than the BRICS in particular. By considering the role of company size and GDP per capita on the institution–process innovation relationship, the paper offers more nuanced insights compared with prior studies and thus makes a strong contribution to the innovation theory. The data used are not suitable for a longitudinal study the same refers to capturing the variety found in the countries even those coming from the same geographic area.
Practical implications
The results provide practitioners, e.g. managers of SMEs, with concrete ideas on how to improve process innovation in their companies. Other actors such as policymakers too can benefit from the results as they will allow the design of more target group-oriented measures, aspects that can ultimately lead to more sustainable businesses.
Originality/value
By focusing on process innovation and emerging countries, the paper contributes to growing research efforts in emerging countries beyond the BRICS. Thus, the results add more diversity to the study of process innovation and its influencing external (institutional) factors. The emphasis on SMEs also allows us to highlight differences between different categories of SMEs.
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Thuy Minh Thu Phung, Dat Tho Tran, Patrick Alexander Maria Vermeulen and Joris Knoben
This paper aims to investigate the antecedents of process innovation to provide more alternates for Vietnamese firms as they are still struggling to find an appropriate innovation…
Abstract
Purpose
This paper aims to investigate the antecedents of process innovation to provide more alternates for Vietnamese firms as they are still struggling to find an appropriate innovation strategy.
Design/methodology/approach
The research analyzes the separate impacts of each innovation strategy on process innovation using logistic regression models. Data were collected using a stratified random sampling method.
Findings
The results show that having an innovation strategy is good for innovation, regardless of whether the strategy is internal or external. Internal and external strategies are proved not complements but substitutes. However, the internal strategy seems to be most beneficial. Weak institutional settings further strengthen the importance of internal strategies, whereas strong institutional settings favor external strategies.
Originality/value
This paper analyzes the impact of different innovation strategies on process innovation in Vietnamese firms using firm-level data. The findings strongly recommend that in weak institutional settings such as Vietnam, firms should focus on an internal strategy because the emphasis on external innovation strategies might be a western bias stemming from research in mostly strong institutional contexts.
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Sara Melén Hånell, Emilia Rovira Nordman, Daniel Tolstoy and Nurgül Özbek
The purpose of this paper is to explore how market factors (pertaining to institutions, competition and resources) shape the international strategies of an online retailer.
Abstract
Purpose
The purpose of this paper is to explore how market factors (pertaining to institutions, competition and resources) shape the international strategies of an online retailer.
Design/methodology/approach
A single qualitative case study research design is employed to conduct in-depth analyses of a Swedish internationalising small- and medium-sized enterprise (SME) in the retail business.
Findings
The findings show that online retailers can use partnerships to tackle industry dynamics and break into foreign markets. This type of “piggy-back internationalisation” can be an effective strategy of handling foreign market dynamics in the entry phase: that is to say, the short term. Reliance upon relationships, however, may paradoxically inhibit retailers’ abilities to stay competitive in the post-entry phase (i.e. the long term) since they become cut-off from the first-hand market learning.
Research limitations/implications
The authors provide propositions based upon the findings to support further research in the international marketing and international retailing literature.
Practical implications
The findings enhance the understanding of how electronic commerce affects SME internationalisation. They also generate new insights into the use of possible international expansion strategies for managers in retail SMEs.
Originality/value
This study introduces a new theoretical perspective to build upon international retail research and contributes to the international retail literature with relevant insights into both advantages and disadvantages of using partnerships to overcome challenges related to international online retailing.
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