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1 – 10 of over 5000
Article
Publication date: 5 April 2024

Viput Ongsakul, Pandej Chintrakarn, Pornsit Jiraporn and Pattanaporn Chatjuthamard

Exploiting novel measures of climate change exposure and corporate culture generated by a powerful textual analysis of earnings conference calls, this study aims to explore the…

Abstract

Purpose

Exploiting novel measures of climate change exposure and corporate culture generated by a powerful textual analysis of earnings conference calls, this study aims to explore the effect of firm-specific climate change exposure on corporate innovation through the lens of corporate culture.

Design/methodology/approach

The authors apply the standard regression analysis as well as a variety of sophisticated techniques, namely, propensity score matching, entropy balancing and an instrumental-variable analysis with multiple alternative instruments.

Findings

The authors find that more exposure to climate change risk results in more innovation, as indicated by a significantly stronger culture of innovation. The findings are consistent with the notion that firms more exposed to climate change risk are pressed to be more innovative to adapt to the numerous changes caused by climate change. Finally, the authors also find that the effect of firm-level exposure on innovation is considerably less pronounced during uncertain times.

Originality/value

The authors are among the first studies to take advantage of a novel measure of firm-specific exposure to climate change and investigate how climate change exposure influences an innovative culture. Since climate change is a timely issue, the findings offer important implication to several stakeholders, such as shareholders, executives and investors in general.

Details

Pacific Accounting Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 22 February 2022

Yushi Xie, Lina He, Wei Xiang, Zhenxing Peng, Xinguo Ming and Mark Goh

The purpose of the paper is to develop a hybrid method to prioritize risk factors (RFs) of sustainable supply chain (SSC) considering sustainable customer requirements (CRs) and…

Abstract

Purpose

The purpose of the paper is to develop a hybrid method to prioritize risk factors (RFs) of sustainable supply chain (SSC) considering sustainable customer requirements (CRs) and uncertain evaluation.

Design/methodology/approach

In the proposed method, fuzzy Kano model (FKM) is applied to prioritize sustainable CRs considering customer satisfaction (CS) and objective weight of each CR, the interval-valued intuitionistic fuzzy (IVIF) set theory is integrated with quality function deployment (QFD) to translate the sustainable CRs into RFs of SSC under uncertain environment and the IVIF cross-entropy is used to conduct objective analysis to prioritize RFs. Finally, a case in air-conditioner-manufacturing company is presented to demonstrate the proposed method.

Findings

A case study of SSC risk management, the comparative analysis and associated discussions are conducted to illustrate the feasibility and effectiveness of the proposed method. The results obtained from the case study shows that RF5 (market share reduction) is the most important RF in the SSC. Compared with the existing methods, the proposed method can integrate sustainable CRs into SSC's RFs, handle uncertain information effectively and obtain objective importance of RFs.

Originality/value

Theoretically, the paper develops a customer-oriented model based on the FKM, QFD, IVIF sets and entropy theory to prioritize RFs of SSC under uncertain environment. The model enables to integrate sustainable CRs into RFs managements and is efficient to deal with the subjectivity and conduct objective analysis to prioritize RFs. In practice, the systematic and correct RFs' priorities analysis provides reliable decision support for the managers to take measures to avoid or mitigate the critical RFs.

Article
Publication date: 12 January 2024

Pengyun Zhao, Shoufeng Ji and Yuanyuan Ji

This paper aims to introduce a novel structure for the physical internet (PI)–enabled sustainable supplier selection and inventory management problem under uncertain environments.

Abstract

Purpose

This paper aims to introduce a novel structure for the physical internet (PI)–enabled sustainable supplier selection and inventory management problem under uncertain environments.

Design/methodology/approach

To address hybrid uncertainty both in the objective function and constraints, a novel interactive hybrid multi-objective optimization solution approach combining Me-based fuzzy possibilistic programming and interval programming approaches is tailored.

Findings

Various numerical experiments are introduced to validate the feasibility of the established model and the proposed solution method.

Originality/value

Due to its interconnectedness, the PI has the opportunity to support firms in addressing sustainability challenges and reducing initial impact. The sustainable supplier selection and inventory management have become critical operational challenges in PI-enabled supply chain problems. This is the first attempt on this issue, which uses the presented novel interactive possibilistic programming method.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Open Access
Article
Publication date: 12 December 2023

Marcello Cosa, Eugénia Pedro and Boris Urban

Intellectual capital (IC) plays a crucial role in today’s volatile business landscape, yet its measurement remains complex. To better navigate these challenges, the authors…

1244

Abstract

Purpose

Intellectual capital (IC) plays a crucial role in today’s volatile business landscape, yet its measurement remains complex. To better navigate these challenges, the authors propose the Integrated Intellectual Capital Measurement (IICM) model, an innovative, robust and comprehensive framework designed to capture IC amid business uncertainty. This study focuses on IC measurement models, typically reliant on secondary data, thus distinguishing it from conventional IC studies.

Design/methodology/approach

The authors conducted a systematic literature review (SLR) and bibliometric analysis across Web of Science, Scopus and EBSCO Business Source Ultimate in February 2023. This yielded 2,709 IC measurement studies, from which the authors selected 27 quantitative papers published from 1985 to 2023.

Findings

The analysis revealed no single, universally accepted approach for measuring IC, with company attributes such as size, industry and location significantly influencing IC measurement methods. A key finding is human capital’s critical yet underrepresented role in firm competitiveness, which the IICM model aims to elevate.

Originality/value

This is the first SLR focused on IC measurement amid business uncertainty, providing insights for better management and navigating turbulence. The authors envisage future research exploring the interplay between IC components, technology, innovation and network-building strategies for business resilience. Additionally, there is a need to understand better the IC’s impact on specific industries (automotive, transportation and hospitality), Social Development Goals and digital transformation performance.

Details

Journal of Intellectual Capital, vol. 25 no. 7
Type: Research Article
ISSN: 1469-1930

Keywords

Article
Publication date: 20 September 2022

Hasan Yousef Aljuhmani, Bashar Ababneh, Lawrence Emeagwali and Hamzah Elrehail

Although prior researchers have consistently established a significant relationship between different strategic stances and organizational performances across different research…

Abstract

Purpose

Although prior researchers have consistently established a significant relationship between different strategic stances and organizational performances across different research contexts, the mechanisms underlying this link remain unclear. This study attempts to fill this gap in the literature by testing the mediating effect of the use of strategic performance measurement systems (SPMS) on the relationship between strategic stances (prospector, defender, and reactor) and organizational performance in the public sector.

Design/methodology/approach

This research is based on data collected by surveying 224 managers at public organizations in the Turkish Republic of Northern Cyprus (TRNC) and conducts an analysis using structural equation modeling (SEM).

Findings

The study findings show that prospector strategy is positively associated with organizational performance through the use of SPMS. The reactor strategy was negatively related to organizational performance through the use of SPMS. The defender strategy shows mixed results in terms of its effect on the use of SPMS and organizational performance.

Research limitations/implications

The results obtained here provide strong evidence of the vitality of the use of SPMS for efficiency and effectiveness as a mediator between prospector strategy and organizational performance. To extend this position, future researchers could incorporate other contingent variables, such as structural autonomy, or use experimental design methods during economic austerity in the aftermath of the coronavirus disease 2019 (COVID-19) global pandemic.

Originality/value

This study represents an attempt to address public administration literature' general calls for grounded research that spells out to practitioners how different strategic stances are likely to affect the use of SPMS to achieve organizational performance levels in the public sector. The present study extends the public administration literature by examining the unexplored linkage of the use of SPMS through which strategic stances influence organizational performance in major public sector organizations.

Details

Asia-Pacific Journal of Business Administration, vol. 16 no. 2
Type: Research Article
ISSN: 1757-4323

Keywords

Article
Publication date: 26 March 2024

Jing An, Suicheng Li and Xiao Ping Wu

Project managers bear the responsibility of selecting and developing resource scheduling methods that align with project requirements and organizational circumstances. This study…

Abstract

Purpose

Project managers bear the responsibility of selecting and developing resource scheduling methods that align with project requirements and organizational circumstances. This study focuses on resource-constrained project scheduling in multi-project environments. The research simplifies the problem by adopting a single-project perspective using gain coefficients.

Design/methodology/approach

It employs uncertainty theory and multi-objective programming to construct a model. The optimal solution is identified using Matlab, while LINGO determines satisfactory alternatives. By combining these methods and considering actual construction project situations, a compromise solution closely approximating the optimal one is derived.

Findings

The study provides fresh insights into modeling and resolving resource-constrained project scheduling issues, supported by real-world examples that effectively illustrate its practical significance.

Originality/value

The research highlights three main contributions: effective resource utilization, project prioritization and conflict management, and addressing uncertainty. It offers decision support for project managers to balance resource allocation, resolve conflicts, and adapt to changing project demands.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 12 July 2023

Monireh Jahani Sayyad Noveiri, Sohrab Kordrostami and Mojtaba Ghiyasi

The purpose of this study is to estimate inputs (outputs) and flexible measures when outputs (inputs) are changed provided that the relative efficiency values remain without…

Abstract

Purpose

The purpose of this study is to estimate inputs (outputs) and flexible measures when outputs (inputs) are changed provided that the relative efficiency values remain without change.

Design/methodology/approach

A novel inverse data envelopment analysis (DEA) approach with flexible measures is proposed in this research to assess inputs (outputs) and flexible measures when outputs (inputs) are perturbed on condition that the relative efficiency scores remain unchanged. Furthermore, flexible inverse DEA approaches proposed in this study are used for a numerical example from the literature and an application of Iranian banking industry to clarify and validate them.

Findings

The findings show that including flexible measures into the investigation effects on the changes of performance measures estimated and leads to more reasonable achievements.

Originality/value

The traditional inverse DEA models usually investigate the changes of some determinate input-output factors for the changes of other given input-output indicators assuming that the efficiency values are preserved. However, there are situations that the changes of performance measures should be tackled while some measures, called flexible measures, can play either input or output roles. Accordingly, inverse DEA optimization models with flexible measures are rendered in this paper to address these issues.

Details

Journal of Modelling in Management, vol. 19 no. 1
Type: Research Article
ISSN: 1746-5664

Keywords

Article
Publication date: 4 July 2023

Nemer Badwan and Azmi Wasfi Awad

This study aims to explore and verify the influence of the corona pandemic on the stock returns of the Palestinian companies listed on the Palestine Exchange during the period…

Abstract

Purpose

This study aims to explore and verify the influence of the corona pandemic on the stock returns of the Palestinian companies listed on the Palestine Exchange during the period 2020–2021.

Design/methodology/approach

The research makes use of secondary financial data from 52 companies in the industrial, investment, services, banking and insurance sectors. Many financial ratios are calculated to assess stock returns: current ratio, cash ratio and average collection time as liquidity measures; debt-to-equity ratio as an indication of leverage or solvency; and net profit margin as an indicator of profitability. The research examines ratios between the (2020 and 2021) precorona outbreak using the Wilcoxon signed rank test and financial ratio analysis during the corona pandemic.

Findings

The findings show that liquidity in the investment, banking, insurance and industrial sectors has decreased significantly, whereas liquidity in the service sector has improved. The statistics reveal a considerable growth in debt in the service sector, while it stays unchanged in the other sectors. However, there is no discernible change in profitability during and after the corona outbreak.

Research limitations/implications

The present research faced many limitations, such as the approach to gathering primary data, which depended heavily on disclosures, financial reports and secondary data, as well as only analyzing one context and one country.

Practical implications

The findings of this study can guide the Palestinian government and decision-makers to respond to the COVID-19 outbreak and must act quickly because strong short-term policies are more functional than long-term policy measures. In addition, the temporal discrepancy between their policy actions and financial regulations regarding the stage of the outbreak, integrating monetary treatment methods, strengthening their control over exchange rate fluctuations and extending the duration of financial participation measures that ensure stable exchange rates, such as attempting to restrict trade of the monetary system between countries was assessed to reduce the important monetary stimulation policy.

Originality/value

This study presents important facts and results for regulators and decision-makers regarding the investment, industry, banking, insurance and services sectors as sectors that are most affected by the corona pandemic as a sample for this study from the Palestinian companies listed in Palestine Stock Exchange due to the corona pandemic.

Details

Review of Accounting and Finance, vol. 22 no. 4
Type: Research Article
ISSN: 1475-7702

Keywords

Article
Publication date: 14 December 2023

Miguel Angel Ortíz-Barrios, Stephany Lucia Madrid-Sierra, Antonella Petrillo and Luis E. Quezada

Food manufacturing supply chain systems are the most relevant wheels of the world economy since they provide essential products supporting daily life. Nevertheless, various supply…

Abstract

Purpose

Food manufacturing supply chain systems are the most relevant wheels of the world economy since they provide essential products supporting daily life. Nevertheless, various supply inefficiencies have been reported to compromise food safety in different regions. Sustainable supplier management and digitalization practices have become cornerstone activities in addressing these shortcomings. Therefore, this paper proposes an integrated method for sustainability management in digital manufacturing supply chain systems (DMSCS) from the food industry.

Design/methodology/approach

The Intuitionistic Fuzzy Analytic Hierarchy Process (IF-AHP) was used to weigh the criteria and subcriteria under uncertainty. Second, the Intuitionistic Fuzzy Decision-Making Trial and Evaluation Laboratory (IF-DEMATEL) was applied to determine the main DMSCS sustainability drivers whilst incorporating the expert's hesitancy. Finally, the Combined Compromise Solution (CoCoSo) was implemented to pinpoint the weaknesses hindering DMSCS sustainability. A case study from the pork supply chain was presented to validate this method.

Findings

The most important criterion for DMSCS sustainability management is “location” while “manufacturing capacity” is the most significant dispatcher.

Originality/value

This paper presents a novel approach integrating IF-AHP, IF-DEMATEL, and CoCoSo methods for sustainability management of DMSCS pillaring the food industry.

Details

Journal of Enterprise Information Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-0398

Keywords

Article
Publication date: 21 November 2023

Nimasha Dilukshi Hulathdoowage, Gayani Karunasena, Nilupa Udawatta and Chunlu Liu

Over the years, the significance of retrofitting has gained much attention with the unveiling of its different applications, such as energy retrofit and deep retrofit, to enhance…

Abstract

Purpose

Over the years, the significance of retrofitting has gained much attention with the unveiling of its different applications, such as energy retrofit and deep retrofit, to enhance the climate-resilience of buildings. However, no single study comprehensively assesses the climate-resilience of retrofitting. The purpose of this study is to address this gap via a systematic literature review.

Design/methodology/approach

Quality journal studies were selected using the PRISMA method and analysed manually and using scientometrics. Three dimensions of climate-resilience, such as robustness, withstanding and recovery, were used to evaluate the contribution of retrofit measures for achieving climate-resilient houses across four climate zones: tropical, arid, temperate and cold.

Findings

Most passive measures can enhance the robustness of residential buildings but cannot verify for withstanding against immediate shocks and timely recovery. However, some passive measures, such as night-time ventilation, show excellent performance over all four climate zones. Active measures such as heating, ventilation and air conditioning and mechanical ventilation with heat recovery, can ensure climate-resilience in all three dimensions in the short-term but contribute to greenhouse gas emissions, further exacerbating the long-term climate. Integrating renewable energy sources can defeat this issue. Thus, all three retrofit strategies should appropriately be adopted together to achieve climate-resilient houses.

Research limitations/implications

Since the research is limited to secondary data, retrofit measures recommended in this research should be further investigated before application.

Originality/value

This review contributes to the knowledge domain of retrofitting by assessing the contribution of different retrofit measures to climate-resilience.

Details

International Journal of Disaster Resilience in the Built Environment, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-5908

Keywords

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