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Article
Publication date: 3 July 2023

Afef Saihi, Batool Madani and Malick Ndiaye

Identifying the criteria that effectively drive innovation in universities is critical to assessing their innovation maturity level, and hence, planning for the improvements…

Abstract

Purpose

Identifying the criteria that effectively drive innovation in universities is critical to assessing their innovation maturity level, and hence, planning for the improvements required to reach a target level. This paper aims to propose a three-phase approach to develop a multidimensional maturity assessment framework used by university decision-makers to determine their level of innovation readiness.

Design/methodology/approach

First, a systematic collection of evaluation criteria from the literature is conducted. The results are mapped into different categories in a hierarchical and multidimensional way, and validated by experts. The second phase aims to identify the critical factors and their priorities, which are determined using analytic network process (ANP). To facilitate that, a panel of thirteen experts is formed and questionnaires are sent to rank the importance of the criteria and their elements. Finally, a maturity assessment tool is developed to complement the framework, allowing decision-makers to determine the level of innovation maturity with respect to each dimension and the overall position.

Findings

Results revealed three clusters, eight criteria and 26 subcriteria related to innovation in universities. The findings about the relative importance of the various attributes are reflected in the developed assessment tool and taken into consideration in the maturity indices computation approach.

Originality/value

To the best of the authors’ knowledge, this is the first attempt to develop a comprehensive list of innovation success drivers in universities and to use this list to design an innovation maturity assessment framework

Details

International Journal of Innovation Science, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-2223

Keywords

Article
Publication date: 14 October 2022

Neerav Nagar and Mehul Raithatha

The authors examine whether internal corporate governance mechanisms are effective in curbing cash flow manipulation through real activities, misclassification, and timing.

Abstract

Purpose

The authors examine whether internal corporate governance mechanisms are effective in curbing cash flow manipulation through real activities, misclassification, and timing.

Design/methodology/approach

The sample comprises of firms from an emerging market, India with data for years 2004 through 2015. The authors use the methodology given in Roychowdhury (2006).

Findings

The authors find that corporate boards in India play an active role in curbing cash flow manipulation through real activities but fail to control cash flow manipulation through misclassification and timing.

Practical implications

The study suggests that corporate boards should pay more attention to the reported cash flow numbers. Regulators can reduce the opportunities available for cash flow misclassification by fixing relevant accounting and governance norms. Auditors can also help by critically focusing on the cash flow classifications presented by management.

Originality/value

This study, to the authors’ knowledge, is the first study that talks about the role of internal governance in a trade-off between different cash flow manipulation techniques.

Details

International Journal of Emerging Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-8809

Keywords

Article
Publication date: 3 November 2023

Xiaojie Xu and Yun Zhang

The Chinese housing market has gone through rapid growth during the past decade, and house price forecasting has evolved to be a significant issue that draws enormous attention…

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Abstract

Purpose

The Chinese housing market has gone through rapid growth during the past decade, and house price forecasting has evolved to be a significant issue that draws enormous attention from investors, policy makers and researchers. This study investigates neural networks for composite property price index forecasting from ten major Chinese cities for the period of July 2005–April 2021.

Design/methodology/approach

The goal is to build simple and accurate neural network models that contribute to pure technical forecasts of composite property prices. To facilitate the analysis, the authors consider different model settings across algorithms, delays, hidden neurons and data spitting ratios.

Findings

The authors arrive at a pretty simple neural network with six delays and three hidden neurons, which generates rather stable performance of average relative root mean square errors across the ten cities below 1% for the training, validation and testing phases.

Originality/value

Results here could be utilized on a standalone basis or combined with fundamental forecasts to help form perspectives of composite property price trends and conduct policy analysis.

Details

Property Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0263-7472

Keywords

Article
Publication date: 8 February 2024

Crystal T. Lee, Zimo Li and Yung-Cheng Shen

The proliferation of non-fungible token (NFT)-based crypto-art platforms has transformed how creators manage, own and earn money through the creation, assets and identity of their…

Abstract

Purpose

The proliferation of non-fungible token (NFT)-based crypto-art platforms has transformed how creators manage, own and earn money through the creation, assets and identity of their digital works. Despite this, no studies have examined the drivers of continuous content contribution behavior (CCCB) toward NFTs. Hence, this study draws on the theory of relational bonds to examine how various relational bonds affect feelings of psychological ownership, which, in turn, affects CCCB on metaverse platforms.

Design/methodology/approach

Using structural equation modeling and importance-performance matrix analysis, an online survey of 434 content creators from prominent NFT platforms empirically validated the research hypotheses.

Findings

Financial, structural, and social bonds positively affect psychological ownership, which in turn encourages CCCBs. The results of the importance-performance matrix analysis reveal that male content creators prioritized virtual reputation and social enhancement, whereas female content creators prioritized personalization and monetary gains.

Originality/value

We examine Web 3.0 and the NFT creators’ network that characterizes the governance practices of the metaverse. Consequently, the findings facilitate a better understanding of creator economy and meta-verse commerce.

Details

Internet Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1066-2243

Keywords

Article
Publication date: 20 March 2024

Waris Ali, Jeffery Wilson and Taiba Saeed

This study aims to examine the moderating effect of cultural conditions on the relationship between environmental performance and environmental disclosure.

Abstract

Purpose

This study aims to examine the moderating effect of cultural conditions on the relationship between environmental performance and environmental disclosure.

Design/methodology/approach

The authors used meta-analysis technique to examine 100 effect sizes from 43 studies published between 1982 and 2023 to integrate the existing results and to detect causes contributing to variability of results across studies.

Findings

There is a significant positive relationship between environmental performance and environmental disclosure. Further, the authors found that cultures with long-term orientation positively moderated the relationship, whereas cultures with high uncertainty avoidance and indulgence negatively moderated it.

Research limitations/implications

This study did not account for the problem of endogeneity between environmental performance and environmental disclosure because most of the already published studies included in the authors’ meta-analysis did not address this issue.

Practical implications

This research provides regulators and policymakers insights on the influence of cultural factors on environmental disclosure and performance, critical information to consider when adopting, or revising social and environmental policy and regulations within a country.

Originality/value

To the best of the authors’ knowledge, this is the first meta-analysis study examining different cultural dimensions influencing the relationship between environmental performance and environmental disclosure and contributes new knowledge to the literature on determinants of environmental disclosure.

Details

Accounting Research Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1030-9616

Keywords

Article
Publication date: 18 September 2023

Patrick Velte

To the best of the author’s knowledge, the author conducts the first detailed review on the impact of ownership variables on corporate tax avoidance, based on 69 archival studies…

Abstract

Purpose

To the best of the author’s knowledge, the author conducts the first detailed review on the impact of ownership variables on corporate tax avoidance, based on 69 archival studies over the two last decades.

Design/methodology/approach

Referring to an agency-theoretical framework, the author differentiates between six categories of ownership (institutional, state, family, foreign, managerial and cross-ownership/ownership concentration). The author also includes research on ownership proxies as moderators of other determinants of tax avoidance.

Findings

The review indicates that most research refers to institutional, state and family ownership. Moreover, except for state ownership, no clear tendencies on the impact of included ownership types can be found in line with the author’s agency-theoretical framework.

Research limitations/implications

Regarding research recommendations, among others, the author stresses the urgent need for recognizing heterogeneity within and interactions between ownership proxies. Researchers should also properly address endogeneity concerns by advanced econometric models (e.g. by the difference-in-difference approach).

Practical implications

As international standard setters have implemented massive reform initiatives on both tax avoidance and corporate governance, this literature review underlines the huge interaction between those topics. Firms should carefully analyze their ownership structure and change their tax planning due to owners' individual tax preferences.

Originality/value

This analysis makes useful contributions to prior research by focusing on six categories of ownership and their impact on tax avoidance in (multinational) firms and moderating effects. The author provides a detailed overview about current archival research and likes to guide researchers to focus on ownership heterogeneity and endogeneity concerns.

Details

Journal of Applied Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 4 December 2023

Qin Yuan, Jun Kong, Chun Liu and Yushi Jiang

While the phenomenon of technostress has received significant attention from researchers in recent years, empirical findings concerning the consequences of specific forms of…

Abstract

Purpose

While the phenomenon of technostress has received significant attention from researchers in recent years, empirical findings concerning the consequences of specific forms of techno-stressors have remained scattered and contradictory. The authors aim to integrate the conclusions of previous studies to understand the effects of specific techno-stressors on strain and job performance.

Design/methodology/approach

This study employs meta-analytic techniques to calibrate the findings of 67 studies investigating more than 63,100 employees.

Findings

In general, not all techno-stressors have adverse effects. In particular, techno-uncertainty does not impact job performance. In addition, relative weight analyses reveal the relative importance of techno-complexity and techno-insecurity as predictors of both strain and job performance. Finally, this study finds that the effects of specific techno-stressors on job performance vary depending on research participants' gender, educational attainment and employment status.

Originality/value

First, this study provides a more nuanced view of the effects of specific techno-stressors. Second, this research clarifies the relative importance of specific techno-stressors as predictors of strain and job performance. Finally, this study reveals the moderating effects of demographic variables on the relationships between specific techno-stressors and job performance.

Details

Information Technology & People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-3845

Keywords

Article
Publication date: 12 February 2024

Jieyu Li, Libang Ma, Tianmin Tao, Zhihang Zhu and Sixia Li

By analyzing the mechanisms by which rural infrastructure resilience (RIR) impacted population loss in Longxi County, this study proposes measures to improve RIR, which provides a…

Abstract

Purpose

By analyzing the mechanisms by which rural infrastructure resilience (RIR) impacted population loss in Longxi County, this study proposes measures to improve RIR, which provides a practical reference for realizing China's rural revitalization strategy, besides providing ideas for alleviating population loss in similar regions around the world.

Design/methodology/approach

This study considered 213 administrative villages in Longxi County in the Longzhong loess hilly region as the evaluation unit. Based on the construction of a multidimensional RIR evaluation system, the spatial spillover effect of RIR on population loss was determined using the spatial Durbin model (SDM).

Findings

The average resilience of each subsystem of rural infrastructure in Longxi County was low, and there were large differences in the spatial distribution. The mean RIR index value was 0.2258, with obvious spatial directivity and agglomeration characteristics. The population loss index of Longxi County had a value of 0.1759, with 26.29 of villages having a high loss level. The population loss was relatively serious and was correlated with the spatial distribution of RIR. The villages with larger RIR index values had lower population loss. The RIR had a significant spatial spillover effect on population loss. Productive infrastructure resilience and living infrastructure resilience (LIR) had negative spillover effects on population loss, and social service infrastructure resilience (SSIR) had a positive spillover effect on population loss.

Originality/value

By analyzing the mechanisms by which RIR impacted on population loss in Longxi County, this study proposes measures to improve RIR, which provides a practical reference for realizing China's rural revitalization strategy, besides providing ideas for alleviating population loss in similar regions around the world.

Details

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

Keywords

Article
Publication date: 12 December 2023

Bhavya Srivastava, Shveta Singh and Sonali Jain

The present study assesses the commercial bank profit efficiency and its relationship to banking sector competition in a rapidly growing emerging economy, India from 2009 to 2019…

Abstract

Purpose

The present study assesses the commercial bank profit efficiency and its relationship to banking sector competition in a rapidly growing emerging economy, India from 2009 to 2019 using stochastic frontier analysis (SFA).

Design/methodology/approach

Lerner indices, conventional and efficiency-adjusted, quantify competition. Two SFA models are employed to calculate alternative profit efficiency (inefficiency) scores: the two-step time-decay approach proposed by Battese and Coelli (1992) and the recently developed single-step pairwise difference estimator (PDE) by Belotti and Ilardi (2018). In the first step of the BC92 framework, profit inefficiency is calculated, and in the second step, Tobit and Fractional Regression Model (FRM) are utilized to evaluate profit inefficiency correlates. PDE concurrently solves the frontier and inefficiency equations using the maximum likelihood process.

Findings

The results suggest that foreign banks are less profit efficient than domestic equivalents, supporting the “home-field advantage” hypothesis in India. Further, increasing competition drives bank managers to make riskier lending and investment choices, decreasing bank profit efficiency. However, this effect varies depending on bank ownership and size.

Originality/value

Literature on the competition bank efficiency link is conspicuously scant, with a focus on technical and cost efficiency. Less is known regarding the influence of competition on bank profit efficiency. The article is one of the first to examine commercial bank profit efficiency and its relationship to banking sector competition. Additionally, the study work represents one of the first applications of the FRM presented by Papke and Wooldridge (1996) and the PDE provided by Belotti and Ilardi (2018).

Details

Managerial Finance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0307-4358

Keywords

Article
Publication date: 15 February 2024

D.S.N. Senarathna, K.G.A.S. Waidyasekara and S.S.C.G. Vidana

The Heating, Ventilation and Air Conditioning (HVAC) system is a significant energy consumer in built environments, and the building energy consumption could be minimised by…

Abstract

Purpose

The Heating, Ventilation and Air Conditioning (HVAC) system is a significant energy consumer in built environments, and the building energy consumption could be minimised by optimising HVAC controls. Hence, this paper aims to investigate the applicability of Variable Refrigerant Flow (VRF) air conditioning systems for optimising the indoor comfort of buildings in Sri Lanka.

Design/methodology/approach

To address the research aim, the quantitative approach following the survey research strategy was deployed. Data collected through questionnaires were analysed using descriptive statistical tools, including Mean Rating (MR), Relative Important Index (RII) and Standard Deviation (SD).

Findings

The findings revealed that VRF systems are popularly used in Sri Lankan apartment buildings. Furthermore, energy efficiency and comfort were recognised as the most significant top-ranked benefits, while ventilation issues and initial cost were recognised as significant challenges. Moreover, the allocation of trained technicians and provision of proper ventilation through a Dedicated Outdoor Air System (DOAS) were highlighted as applicable mitigation strategies for the identified challenges in VRFs.

Practical implications

The study recommends VRF systems as a suitable technology to ensure energy efficiency, reduce GHG emissions and achieve climate performance within the built environment. The opportunities for adopting VRF systems for developing countries could be explored based on the research findings. The identified challenges would assist the design engineers and facilities professionals to devise suitable strategies to mitigate issues of VRF systems in developing countries.

Originality/value

This research provides empirical proof of the energy efficiency and comfort aspects of VRFs. The study has explored and recommended VRF technology as a beneficial application to overcome the persistent energy crisis in developing countries.

Details

Property Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0263-7472

Keywords

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