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Open Access
Article
Publication date: 29 March 2024

Yuxin Shan, Vernon J. Richardson and Peng Cheng

A country’s institutional environment influences every facet of its business. This paper aims to identify institutional factors (state ownership, government attention on…

Abstract

Purpose

A country’s institutional environment influences every facet of its business. This paper aims to identify institutional factors (state ownership, government attention on employment and employees’ educational background) that affect the asymmetric cost behavior in China.

Design/methodology/approach

Using 2,570 listed firms’ data between 2002 and 2015, we use empirical models to explore the effects of state ownership, government attention on employment and employees’ educational background on the asymmetric cost behavior in China.

Findings

This study found that the asymmetric cost behavior of central state-owned enterprises (CSOEs) is greater than local state-owned enterprises (LSOEs). Meanwhile, the empirical results show that government attention on employment is reflected in five-year government plans, and employees’ educational backgrounds are positively associated with asymmetric cost behavior.

Originality/value

This study contributes to the economic theory of sticky costs, institutional theory and asymmetric cost behavior literature by providing evidence that shows how government intervention and employee educational background limit the flexibility of corporate cost adjustments. Additionally, this study provides guidance to policymakers by showing how government long-term plans affect firm-level resource adjustment decisions.

Details

Asian Journal of Accounting Research, vol. 9 no. 2
Type: Research Article
ISSN: 2459-9700

Keywords

Article
Publication date: 11 January 2024

Andreea Gheorghe, Petru Lucian Curșeu and Oana C. Fodor

This study aims to explore the role of team personality and leader’s humor style on the use of humor in group communication and the extent to which group humor mediates the…

Abstract

Purpose

This study aims to explore the role of team personality and leader’s humor style on the use of humor in group communication and the extent to which group humor mediates the association between team personality on the one hand, psychological safety, collective emotional intelligence and group satisfaction on the other hand.

Design/methodology/approach

The authors used a survey to collect data from 304 employees nested in 83 groups working in organizations from various sectors in Romania.

Findings

The study results show that extraversion is positively associated with group affiliative humor, while neuroticism has a positive association with group aggressive humor. The leader’s affiliative humor style had a significant positive effect on group affiliative humor, while the effect of leader’s aggressive humor style on the use of aggressive humor in groups was not significant. Furthermore, the authors examined the mediation role of group humor in the relationship between team personality and team emergent states and satisfaction. The authors found that group aggressive humor mediates the association between neuroticism and group emotional intelligence, psychological safety and satisfaction, while affiliative humor mediates the association between extraversion and emotional intelligence and team satisfaction.

Originality/value

The study reports one of the first attempts to explore the multilevel interplay of team personality and humor in groups as they relate to emergent states.

Details

Team Performance Management: An International Journal, vol. 30 no. 1/2
Type: Research Article
ISSN: 1352-7592

Keywords

Article
Publication date: 5 September 2023

Danat Valizade, Hugh Cook, Chris Forde and Robert MacKenzie

The paper aims to explore the role of union strategic influence on the adoption of High Performance Work Systems (HPWS) in organisations and examines how the effects of job…

Abstract

Purpose

The paper aims to explore the role of union strategic influence on the adoption of High Performance Work Systems (HPWS) in organisations and examines how the effects of job security and then in turn the industrial relations climate, mediate this relationship in a serial manner.

Design/methodology/approach

The research analyses an original quantitative survey of union negotiators and representatives in 382 workplaces in England. The analysis employs structural equation modelling techniques to examine the relationships between union influence, job security, industrial relations climate and HPWS.

Findings

Union strategic influence has a positive effect on the take up of HPWS in unionised workplaces. Job security and the industrial relations climate demonstrate a serial mediation effect between union strategic influence and the take up of HPWS: union strategic influence has a positive effect on job security, which in turn positively impacts the industrial relations climate, thereby increasing the likelihood of the adoption of HPWS. The findings for the industrial relations climate are particularly strong.

Practical implications

Findings suggest that organisations will benefit from focussing on the development of positive industrial relations, where unions have genuine strategic influence, because this maximises the likelihood that HPWS can be adopted and sustained.

Originality/value

The paper provides a novel focus on the take up of HPWS within unionised workplaces. It focusses on the role of union strategic influence and the mediating effects of job security and the industrial relations climate, which are contextual factors that have been underexplored in the HPWS literature to date.

Details

Journal of Organizational Effectiveness: People and Performance, vol. 11 no. 2
Type: Research Article
ISSN: 2051-6614

Keywords

Open Access
Article
Publication date: 7 September 2023

Nour R. El Amine and Rosalía Cascón-Pereira

Despite being one of the most used dependent variables in expatriate management research, no clear-cut understanding exists of what expatriate success means. Thus, this study aims…

3324

Abstract

Purpose

Despite being one of the most used dependent variables in expatriate management research, no clear-cut understanding exists of what expatriate success means. Thus, this study aims to propose an integrative definition of expatriate success by providing an overview of expatriate success's dimensions, antecedents, and their interplay.

Design/methodology/approach

A systematic literature review (SLR) was conducted to achieve the purpose. A total of 249 empirical studies (quantitative 111, qualitative 50, mixed-methods 17), literature reviews (67) and meta-analyses (4) on expatriate success were reviewed from Web of Science and Scopus databases published from 1990 until December 2021. The study selection criteria followed the PRISMA flowchart steps, and then descriptive and network analyses were performed to identify expatriates' success dimensions, antecedents and their interplay.

Findings

The findings show the interplay among antecedents and dimensions of expatriate success across three levels (individual, interpersonal and organisational) to clarify the concept of expatriate success. Also, the study offers a comprehensive definition of expatriate success based on the dimensions identified.

Research limitations/implications

The suggested definition of expatriate success elucidates the “atheoretical”, multidimensional and socially constructed nature of the construct and hence, calls for more “theoretical”, multidimensional and subjective considerations of the term to ground human resource management practices addressed to attain expatriates' success.

Originality/value

This paper provides an integrative definition of expatriate success, giving greater insight into the construct, in addition to critically reflecting on it.

Details

Career Development International, vol. 29 no. 1
Type: Research Article
ISSN: 1362-0436

Keywords

Article
Publication date: 24 July 2023

Norazha Paiman and Muhammad Ashraf Fauzi

This research aims to build on the pre-existing corpus of literature through the integration of the technology acceptance model (TAM) and usage habit to more accurately capture…

Abstract

Purpose

This research aims to build on the pre-existing corpus of literature through the integration of the technology acceptance model (TAM) and usage habit to more accurately capture the determinants associated with social media addiction among university students. This study seeks to delineate how usage habit and TAM may be used as predictors for addiction potential, as well as provide greater insight into current trends in social media usage across this population demographic.

Design/methodology/approach

A cross-sectional research design was employed to investigate the determinants of social media addiction among university students in Malaysia at the onset of their tertiary education. A self-administered survey, adapted from prior studies, was administered to a sample of 217 respondents. The hypotheses on social media addiction were subsequently tested using a partial least squares structural equation modeling (PLS-SEM) approach.

Findings

Usage habit was found to be a direct and strong predictor of this type of addiction, as well as all TAM variables considered in the research. Additionally, by integrating TAM with usage habit, the study revealed a comprehensive and multi-faceted understanding of social media addiction, providing an important insight into its complexity in the Malaysian context. Although several other factors have been identified as potential contributors to social media reliance and addictive behavior, it appears that usage habit is paramount in driving these addictive tendencies among university students.

Research limitations/implications

This expanded model holds significant implications for the development of interventions and policies that aim to mitigate the adverse effects of social media addiction on students' educational and psychological well-being. The study illustrates the applicability of the TAM in examining addictive behaviors within emerging contexts such as the Malaysian higher education sector, thus contributing to the extant literature on the subject.

Practical implications

The integrated TAM and habit model is an effective predictor of social media addiction among young adults in developing countries like Malaysia. This highlights the importance of actively monitoring and controlling users' interactions with technology and media platforms, while promoting responsible usage habits. Educators can use these findings to create tailored educational programs to educate students on how to use technology responsibly and reduce their risk of becoming addicted to social media.

Originality/value

This study provides a unique perspective on social media addiction among university students. The combination of TAM and usage habit has the potential to shed significant light on how variables such as perceived usefulness (PU) and perceived ease of use (PEOU) may be associated with addictive behaviors. Additionally, by considering usage habit as an explanatory factor, this research offers a novel approach to understanding how addictions form over time.

Details

Journal of Applied Research in Higher Education, vol. 16 no. 3
Type: Research Article
ISSN: 2050-7003

Keywords

Article
Publication date: 27 March 2024

Arfah Habib Saragih

This paper examines the moderating effect of good corporate governance on the association between internal information quality and tax savings.

Abstract

Purpose

This paper examines the moderating effect of good corporate governance on the association between internal information quality and tax savings.

Design/methodology/approach

This study uses a quantitative approach. It employs an Australian sample of analysis composed of 1,295 firm-year observations from the period 2017 to 2021. Data relating to corporate governance are hand-collected from the annual reports.

Findings

Based on the result of the analysis, this study demonstrates that the interaction between corporate governance and quality of internal information is positively associated with tax savings. Superior corporate governance is critical in activating the effect of internal information quality on tax savings. This finding is robust to a battery of robustness checks and additional tests.

Research limitations/implications

This examination utilizes only publicly traded companies from one developed country.

Practical implications

For the company management, an effective governance structure must be at the top because it will determine the development of all other areas. This study emphasizes the need to continuously improve the effectiveness of corporate governance practices. For long-term investors, an important indicator that can be considered in assessing the “safety” of a company’s tax strategy is its corporate governance aspects. For regulators, this study is expected to assist regulators in creating a more adequate corporate governance implementation and disclosure package to be implemented by corporations in the future.

Originality/value

This study provides new evidence on a crucial construct that can strengthen the relationship between internal information quality and tax savings.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 26 January 2023

Liang Shao, Liang Wang, Zaiyang Xie and Hua Zhou

Viewing the domestic downside risk as a “pushing” factor for outward foreign direct investment (OFDI), this study aims to examine the surge in Chinese cross-border acquisitions…

Abstract

Purpose

Viewing the domestic downside risk as a “pushing” factor for outward foreign direct investment (OFDI), this study aims to examine the surge in Chinese cross-border acquisitions (CBAs) between 2008 and 2017, a unique window when private firms in China were allowed to conduct CBAs.

Design/methodology/approach

This study examines the effect of down-side risk on cross-border acquisition performance by using the sample of Chinese A-share listed companies from 2008 to 2017. Specifically, this study considers three kinds of systemic risk, systematic risk and idiosyncratic risk, and respectively examines their impact on CBAs activities; this study also investigates their subsequent results after CBAs activities. The contingency effect of state ownership on the above relationship is also discussed.

Findings

The findings reveal that pre-CBA systemic risk explains the volume of CBA activities; CBAs are followed by a reduction in systemic risk; the interactions between systemic risk and CBAs decrease with the level of state ownership; and the above results do not hold for traditional risk measures (i.e. systematic risk and idiosyncratic risk).

Originality/value

This study contributes to the literature by revealing the role of systemic risk as a “pushing” factor in the context of OFDI and suggesting an alternative explanation for CBAs from China: Chinese firms (especially private firms) took advantage of the rare opportunity between 2008 and 2017 given by the government to transfer assets overseas through CBA.

Details

Multinational Business Review, vol. 31 no. 3
Type: Research Article
ISSN: 1525-383X

Keywords

Article
Publication date: 22 December 2023

Peter Nderitu Githaiga and Stephen Kosgei Bitok

This paper examines the influence of financial leverage on the financial sustainability of microfinance institutions (MFIs) and the moderating role of the percentage of female…

Abstract

Purpose

This paper examines the influence of financial leverage on the financial sustainability of microfinance institutions (MFIs) and the moderating role of the percentage of female borrowers (PFB).

Design/methodology/approach

The study uses a global sample of 646 MFIs drawn from the World Bank Mix Market and panel data for 2010–2018. The study employs ordinary least squares (OLS) and the one-step system generalized method of moments (SGMM) as regression estimation methods.

Findings

The findings of this study reveal that financial leverage and the PFB have a negative and significant effect on financial sustainability. The findings further show that the interaction between financial leverage and the PFB positively affects the financial sustainability of MFIs.

Practical implications

The findings inform MFIs' managers on the adverse effect of financial leverage and the PFB in their quest for financial sustainability. The findings also demonstrate that MFIs can leverage female borrowers to reverse the adverse effect of financial leverage on financial sustainability of MFIs.

Originality/value

Previous studies examined the direct effect of financial leverage and reported incongruent results. Because female borrowers are at the epicenter of MFI lending, this study fills the gap in the literature by examining whether the proportion of female borrowers moderates the relationship between financial leverage and MFIs' financial sustainability using a global dataset.

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: 18 May 2023

Frances Hawes and Christopher Jones

Civic engagement involves working to make a difference in one’s community. Experiential learning enhances civic knowledge and promotes the process of reflection that students can…

Abstract

Purpose

Civic engagement involves working to make a difference in one’s community. Experiential learning enhances civic knowledge and promotes the process of reflection that students can take beyond their educational experiences. The purpose of this paper is to identify whether civic engagement may be increased through domestic experiential learning experiences and to inform future educators about how a domestic immersion experience can be used to increase civic engagement among students.

Design/methodology/approach

Twenty-five students who participated in a domestic immersion experience in January 2022 were sampled. Reflection and changes in civic engagement were measured with student responses to questions before, during and after the immersion.

Findings

During the preimmersion, students showed a desire to learn about the Afghan refugee population and considered preimmersion anxiety mitigation strategies. Using the Association of American Colleges and Universities’ Civic engagement VALUE rubric, the four main themes were diversity of communities and cultures, civic identity and commitment, civic communication and civic action and reflection. The main themes yielded post immersion were increased civic engagement and aptitude to apply knowledge and skills. The subcategories of continued civic engagement were career planning, volunteering and educating others.

Originality/value

The findings provide guidelines to future work in civic engagement. This case study provides insights into the impacts of domestic immersion experiences and how it allows the opportunity for experiential learning.

Details

Journal of Global Responsibility, vol. 14 no. 4
Type: Research Article
ISSN: 2041-2568

Keywords

Article
Publication date: 11 December 2023

Shalini Srivastava, Anubhuti Saxena, Vartika Kapoor and Abdul Qadir

Gossip spreads like wildfire, damaging relationships, decaying trust and creating a negative work environment. This study aims to investigate the relationship between negative…

Abstract

Purpose

Gossip spreads like wildfire, damaging relationships, decaying trust and creating a negative work environment. This study aims to investigate the relationship between negative workplace gossip (NWG) and quiet quitting (QQ), while considering the mediating effects of workplace stress and emotional exhaustion (EE).

Design/methodology/approach

Drawing upon the conservation of resource theory, the study aimed to comprehend this association in the context of 267 employees from diverse sectors in India, including health care, IT, banking and education. Through a three-wave time lagged survey design, using partial least squares structural equation modeling, significant findings were uncovered.

Findings

The results revealed a positive link between NWG and QQ. There was also a positive correlation between NWG and workplace stress. In addition, workplace stress and EE were found to mediate the relationship between NWG and QQ.

Practical implications

The findings have implications for both theory and practice. Organizations should consider implementing strategies to mitigate the prevalence of negative gossip and foster a healthier work environment, promoting employee well-being and retention.

Originality/value

The study reveals the “black box” between NWG and QQ, adding to the body of knowledge on the novel concept of QQ. Second, the study expands the literature on NWG, by examining impact path of how it leads to stress and EE, leading to QQ.

Details

International Journal of Conflict Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1044-4068

Keywords

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