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Article
Publication date: 16 October 2017

Paul Jones and Tomás F. González-Cruz

Abstract

Details

International Journal of Entrepreneurial Behavior & Research, vol. 23 no. 6
Type: Research Article
ISSN: 1355-2554

Article
Publication date: 26 August 2022

José Antonio Clemente-Almendros and Tomás González-Cruz

This paper investigates whether board composition, a family chief executive officer (CEO) and the firm's managerial capabilities affect proactive tax management in family small…

Abstract

Purpose

This paper investigates whether board composition, a family chief executive officer (CEO) and the firm's managerial capabilities affect proactive tax management in family small and medium-sized enterprises (SMEs). The main statement is that the professionalisation of corporate government and management practices explains the difference in tax avoidance behaviour in closely held family SMEs.

Design/methodology/approach

Using the 2012 Spanish thin-capitalisation rule as a quasi-experiment, the authors estimate panel regressions with firm fixed effects and robust standard errors. This model represents a triple difference-in-differences combined with propensity score matching (PSM-DID).

Findings

Analysis shows that having a high proportion of non-family board members and a high endowment of managerial capabilities lead to tax liability optimisation in family SMEs. Conversely, familial boards and family SMEs with low managerial capabilities lack enough expertise to weigh the costs of tax avoidance over the benefits, resulting in a reluctance to engage in tax optimisation behaviours. Alike, results show no significant relation between CEO's family affiliation and tax management behaviour.

Practical implications

When implementing fiscal policies, the specific needs of family SMEs should be considered, and how these needs interact with corporate governance and managerial mechanisms. Moreover, policymakers need a deeper understanding of family SMEs in order to develop policies appropriate to their characteristics. A more comprehensive knowledge of how family firm heterogeneity affects corporate decisions, such as indebtedness and fiscal decisions, may improve public policies.

Originality/value

This study addresses the issue of tax behaviour in family SMEs in a particular event that implies a specific logic to weigh the pros and cons of each alternative: reducing debt or paying more taxes. This study’s conclusions are based on a model that deals with potential endogeneity problems, which avoids bias in the findings.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 29 no. 1
Type: Research Article
ISSN: 1355-2554

Keywords

Article
Publication date: 12 October 2012

Tomas F. Gonzalez‐Cruz, Ana Huguet‐Roig and Sonia Cruz‐Ros

With a view to contributing to a better understanding of the interactions between design dimensions, the authors aim to present a formal model that analyzes the internal fit…

1148

Abstract

Purpose

With a view to contributing to a better understanding of the interactions between design dimensions, the authors aim to present a formal model that analyzes the internal fit relationship between centralization and formalization, taking into account organizational technology and the “systems approach”.

Design/methodology/approach

Based on the study by Zeffane, the authors develop an alternative, formal model that introduces organizational technology and assumes that greater structural control does not necessarily lead to better organizational integration. The model equally considers the possibilities of underfit and overfit.

Findings

The proposed formal model provides a sound rationale on how organizational technology determines the contribution of centralization and formalization to the achievement of integration. The complementary interactions between design dimensions result in very clear patterns, with all the complementary choice variables tending to be done together at a comparable level. Also, it evidences that only a finite of feasible set of intermediate choices exists.

Research limitations/implications

In the interests of simplicity, the model does not include other contingency factors, such as environment and strategy, nor does it address the question of non‐concavity of the objective function that allows equifinality. Questions such as whether the consequences of underfit are different from those produced by overfit should be addressed in further research and model developments.

Originality/value

This paper develops a rationale for better understanding the interactions between design dimensions, such as centralization and formalization and helps to fill the research gap related to the absence of analytical models that allow a rigorous analysis of the internal relationships between different organizational design dimensions.

Details

Management Decision, vol. 50 no. 9
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 23 March 2012

Carmen Pérez‐Cabañero, Tomás González‐Cruz and Sonia Cruz‐Ros

This paper seeks to extend knowledge on the impact of different marketing capabilities on various measures of organisational performance in the context of family‐run small to…

2852

Abstract

Purpose

This paper seeks to extend knowledge on the impact of different marketing capabilities on various measures of organisational performance in the context of family‐run small to medium‐sized enterprises (SMEs).

Design/methodology/approach

Aspects regarding marketing capabilities in family‐owned SMEs and their impact on superior performance are identified and briefly discussed according to the existing literature. Then, quantitative research is presented followed by a discussion of the findings. The paper ends with the conclusion, managerial implications, limitations and lines for future research.

Findings

The results of the study show the relevance of marketing capabilities for product differentiation to gain stakeholders' satisfaction. Other marketing capabilities related to marketing planning and pricing have a positive impact on financial performance.

Originality/value

Different marketing capabilities have a different impact on various measures of performance. The nature of the marketing capabilities under consideration determines whether their main impact is on financial performance rather than on stakeholders' satisfaction.

Details

Marketing Intelligence & Planning, vol. 30 no. 2
Type: Research Article
ISSN: 0263-4503

Keywords

Article
Publication date: 1 November 2000

Clara Martínez Fuentes, Francisco Balbastre Benavent, M. Angeles Escribá Moreno, Tomás González Cruz and Manuela Pardo del Val

Examines the literature relating to the implementation of quality assurance systems and then uses a questionnaire to a number of organisations and consultants to compare…

2147

Abstract

Examines the literature relating to the implementation of quality assurance systems and then uses a questionnaire to a number of organisations and consultants to compare “practice” with “theory”. Analyses the implementation process for quality assurance systems designed to meet the requirements of the ISO 9000 standard to identify the role of the different “actors” to find out which factors facilitate the implementation or make it more difficult. Suggests that the primary motivation for introducing ISO 9000 systems is to improve image and reputation rather than processes.

Details

Work Study, vol. 49 no. 6
Type: Research Article
ISSN: 0043-8022

Keywords

Content available
Article
Publication date: 30 September 2013

730

Abstract

Details

The TQM Journal, vol. 25 no. 6
Type: Research Article
ISSN: 1754-2731

Article
Publication date: 23 August 2022

Qingqiu Gan

This study aims to investigate the influence of the financial system (financial development and financial structure) on firms' innovation efficiency in China.

Abstract

Purpose

This study aims to investigate the influence of the financial system (financial development and financial structure) on firms' innovation efficiency in China.

Design/methodology/approach

This study employs country level data of capital markets and financial institutions along with innovation data from 18 high-tech industries in China spanning the 2009–2016 period, and the stochastic frontier analysis (SFA) is applied to explore how financial development and financial structure affect the innovation efficiency of these industries.

Findings

Results show that financial development influences firms' innovation efficiency positively and the capital-market-based financial structure has a positive impact on innovation efficiency of high-tech industries. Furthermore, when the high-tech industries are grouped into five sub-industries, the results show that financial structure had different effects on the innovation efficiency in each sub-industry.

Originality/value

This work contributes to the empirical research on considering the influential factors of innovation efficiency from the perspective of financial system. This paper also extends the existing literature by the different influences of financial system on innovation efficiency in each sub-industry of Chinese high-tech industries.

Details

Kybernetes, vol. 52 no. 12
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 16 December 2019

Leonardo Mastrangelo, Sonia Cruz-Ros and Maria-Jose Miquel-Romero

The purpose of this paper is to investigate the factors that determine two forms of crowdfunding campaign success: success in securing the necessary financial resources and…

1198

Abstract

Purpose

The purpose of this paper is to investigate the factors that determine two forms of crowdfunding campaign success: success in securing the necessary financial resources and personal success in terms of the entrepreneur’s satisfaction. Specifically, it studies factors linked to the relationship between entrepreneurs and funders (co-creation and feedback) and factors linked to the campaign’s content (dimensions of corporate social responsibility (CSR)).

Design/methodology/approach

An empirical study of 52 crowdfunding entrepreneurs was conducted. Data were gathered using a structured questionnaire. Fuzzy-set qualitative comparative analysis was performed.

Findings

For financial and personal success, all factors, except the social dimension of CSR, are necessary conditions. Two configurations are sufficient for entrepreneurs to achieve financial success. The first configuration that is sufficient for personal success is the same as the first configuration for financial success. The second configuration for personal success is similar to the second configuration for financial success, except that it also includes financial success itself.

Research limitations/implications

Entrepreneurs should invest in CSR and seek to improve the quality of their relationships with their funders. Crowdfunding platforms should design and manage co-creation and feedback tools that are capable of providing deep knowledge of users’ opinions and concerns whilst generating value. The limitations of this study are that only the reward-based crowdfunding model was considered, and the data covered just two platforms.

Originality/value

This study contributes to the literature by presenting empirical analysis of the factors that influence financial success and personal success in reward-based crowdfunding. It examines aspects that strictly refer to the content of the project and aspects that refer to the entrepreneur–funder relationship. Specifically, the roles of the four dimensions of CSR were considered. Moreover, the fsQCA method provides a fresh approach to research in this area.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 26 no. 3
Type: Research Article
ISSN: 1355-2554

Keywords

Article
Publication date: 2 March 2020

Atheer Abdullah Mohammed, Abdul Hafeez Baig and Raj Gururajan

The key objective of the study is to understand the best processes that are currently used in managing talent in Australian higher education (AHE) and design a quantitative…

Abstract

Purpose

The key objective of the study is to understand the best processes that are currently used in managing talent in Australian higher education (AHE) and design a quantitative measurement of talent management processes (TMPs) for the higher education (HE) sector.

Design/methodology/approach

The three qualitative multi-method studies that are commonly used in empirical studies, namely, brainstorming, focus group discussions and semi-structured individual interviews were considered. Twenty-three individuals from six Australian universities participated in this study.

Findings

The qualitative study explored three key themes and ten subthemes of TMPs that are used in AHE. These were: (1) talent attraction, (2) talent development and (3) talent retention.

Research limitations/implications

This study only targeted one country (Australia) and one sector (HE).

Practical implications

This study offers three major contributions as follows: theoretical, practical and policy aspects. Theoretically, the study provides a value-add to Talent Management (TM) theory through designing a guide (conceptual model) of TMPs for the HE sector. Practically, it collects original qualitative data regarding TM in the HE domain. From a policy point of view, this study adds more debate around adding new ideas to Australian education strategic plans for HE.

Originality/value

This study has a unique methodology because of strengthening the effect of an in-depth case study. For instance, two different techniques were used for data analysis for the same research objective as follows: (1) both manual methods and content analysis software (NVivo 11) and (2) the three-stage approach. Using these techniques for the same purpose in one study can provide greater flexibility to examine the relationship between theory and data.

Details

Journal of Applied Research in Higher Education, vol. 12 no. 5
Type: Research Article
ISSN: 2050-7003

Keywords

Article
Publication date: 27 March 2020

Deepthi Bendi, Muhammad Qasim Rana, Mohammed Arif, Jack Steven Goulding and Amit Kant Kaushik

This paper presents a bespoke model for understanding off-site construction (OSC) readiness among Indian construction organisations. This model presents 17 variables for…

Abstract

Purpose

This paper presents a bespoke model for understanding off-site construction (OSC) readiness among Indian construction organisations. This model presents 17 variables for discussion, the results from which help support OSC strategic decision-making.

Design/methodology/approach

Factor analysis was used to investigate the relationship between variables to group them into factors. After identifying 26 different variables, these were reduced to 17 using factor analysis and categorised into four groups. Descriptive statistical analysis and factor analysis using SPSS was used to develop a hierarchy of factors that affect OSC readiness in India. These findings were reinforced by five domain experts to support the results.

Findings

Minimising on-site duration, ensuring cost and time certainty and transportation issues were identified as the three most important factors, whereas lack of guidance and scepticism were among the lowest factors affecting the Indian OSC sector.

Research limitations/implications

This research is specifically focused on OSC within the Indian construction sector. As such, data collection, propagation and analysis should be constrained to the population context regarding inference, generalisability and repeatability.

Practical implications

The proffered OSC readiness model offers OSC practitioners an ability to assess the OSC readiness of construction organisations in India. This includes the evaluation and benchmarking of processes in both strategic and operational phases, including highlighting areas of concern and scope for further development (to achieve optimal advantage of OSC methods).

Originality/value

Originality rests with the use of factor analysis and descriptive statistical analysis to study the influence of different construction-related factors and variables on the OSC sector in India. This impact readiness model is context-specific to the Indian OSC sector – providing a unique insight into the causal factors and dependencies that can affect the adoption and uptake of modern methods of construction in India.

Details

Construction Innovation , vol. 21 no. 1
Type: Research Article
ISSN: 1471-4175

Keywords

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