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1 – 10 of 501
Article
Publication date: 5 April 2024

Chulhyung Park and Kyuho Jin

The rise of emerging economies in the innovation landscape has often been attributed to the positive spillovers of innovation capabilities from multinational corporations (MNCs)…

Abstract

Purpose

The rise of emerging economies in the innovation landscape has often been attributed to the positive spillovers of innovation capabilities from multinational corporations (MNCs). However, it is less certain that their innovative capabilities imported from the home country function effectively in the host country from the outset. This study examines the performance of the innovation capabilities of MNC subsidiaries in emerging economies over time by considering the gradual process of their learning about host countries.

Design/methodology/approach

We employed stochastic frontier analysis to measure innovation capabilities, our focal construct. For regression analysis, we applied the Mundlak estimator, a variant of the fixed-effects panel estimator, to a sample comprising subsidiaries of MNCs from technologically advanced nations operating in Korea between 2006 and 2016.

Findings

Our results indicate that the innovation capabilities of MNC subsidiaries initially underperform those of local firms but improve over time, eventually surpassing the capabilities of their local counterparts. Furthermore, our findings reveal that institutional distance amplifies the underperformance of the innovation capabilities of MNC subsidiaries.

Originality/value

This study contributes to the literature by extending both theoretical development and empirical measurement of innovation capabilities in cross-national settings. Additionally, it deepens our understanding of whether and how MNC subsidiaries adapt their innovation capabilities to the local market environment.

Details

Cross Cultural & Strategic Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2059-5794

Keywords

Article
Publication date: 16 October 2023

Gopalakrishnan Chinnasamy, Araby Madbouly, S. Vinoth and Preetha Chandran

This study aims to identify the impact of intellectual capital (IC) on the bank’s performance using a cross-country approach with India and Gulf Cooperation Council (GCC…

Abstract

Purpose

This study aims to identify the impact of intellectual capital (IC) on the bank’s performance using a cross-country approach with India and Gulf Cooperation Council (GCC) countries using the Skandia navigator model (SNM).

Design/methodology/approach

This study uses a mixed-methods research approach by taking financial and non-financial measures to assess the impact of the IC on the bank’s performance using the SNM. The study implies an analysis of the data from the top ten banks in India and twenty banks in GCC countries. The selection was done based on the volume of the bank’s business for three years (2019–2020, 2020–2021 and 2021–2022).

Findings

The research has three main findings: there is a positive impact of IC on the bank’s performance; amongst the factors of SNM, there is a direct impact of human capital and customer focus on the performance of the selected banks in both India and GCC countries; and the other factors of SNM such as structural capital and process focus, renewal and development focus also affect the selected banks.

Research limitations/implications

The outcomes of the research may be useful for policymakers in India and GCC countries, as it identifies IC components that have a significant impact on the bank’s performance. This might enable them to develop policies that foster such factors, which, consequently, will improve the performance of the banks in the selected countries.

Originality/value

This study is an attempt to fill the gap in the existing literature on IC and bank’s performance for two different types of countries using the SNM.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 22 April 2024

Nermain Al-Issa, Nathalie Dens and Piotr Kwiatek

This study aims to examine differences in the perceived value of luxury as drivers of luxury purchase intentions between individualist and collectivist cultures (at a country…

Abstract

Purpose

This study aims to examine differences in the perceived value of luxury as drivers of luxury purchase intentions between individualist and collectivist cultures (at a country level) and consumers of Muslim versus Christian religious backgrounds. Moreover, this study investigates how consumers’ acculturation to the global consumer culture (AGCC) impacts their perceived luxury values.

Design/methodology/approach

The authors conducted two online survey studies. The first study compares Muslim consumers in Kuwait versus Muslims consumers in the UK. The second study compares the UK Muslim sample to a UK Christian sample. The authors collected data from 600 and 601 respondents, respectively. Partial least square structural equation modeling was used to test this study’s research hypotheses.

Findings

The perceived personal values of luxury primarily drive consumers’ luxury purchase intentions. The hedonic value of luxury impacts luxury purchase intentions significantly more for Muslims in the UK than in Kuwait. No significant differences were observed between religions. Consumers’ AGCC exerts a positive impact on all included perceived luxury values and more strongly impacts perceived uniqueness for Muslims than for Christians.

Originality/value

The paper builds on an integrative luxury values framework to examine the impact of luxury values on consumers’ purchasing intentions by studying the moderating effect of culture and religion on these relationships. The study is partly set in Kuwait, an understudied country, and investigates a Muslim minority in the UK.

Details

Journal of Islamic Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0833

Keywords

Article
Publication date: 15 March 2024

Takayuki Sakamoto

This study aims to investigate whether social investment (SI) policies improve employment among single mothers.

Abstract

Purpose

This study aims to investigate whether social investment (SI) policies improve employment among single mothers.

Design/methodology/approach

This paper analyzes the potential effects of SI policies on vulnerable individuals and workers at the macro level by using the employment position of single mothers as a dependent variable. Time-series cross-national data from 18 OECD countries between 1998 and 2017 are analyzed. Multilevel model analysis is also used for robustness check.

Findings

I find that public spending on education and family support is positively associated with the employment rates of single mothers. In contrast, active labor market policy (ALMP) spending is negatively associated. ALMP’s negative effects stand out particularly with public spending on job training. Of all family support policies, family allowances are positively associated with single mothers’ employment, which runs counter to the conventional argument that family allowances are a disincentive for women’s or mothers’ employment. Paid leave (length and generosity) is also associated with higher employment for single mothers. There is also some tentative evidence that public spending on maternity leave benefits (spending level) may raise the odds of single mothers being employed, when individual-level factors are controlled for in multilevel analysis we implement for robustness check.

Research limitations/implications

This paper does not analyze the effects of the qualitative properties of SI policies. Future research is necessary in this respect.

Originality/value

The effects of SI policies on employment among single mothers have not yet been examined in the literature. This paper seeks to be a first cut at measuring the effects.

Details

International Journal of Sociology and Social Policy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0144-333X

Keywords

Article
Publication date: 1 January 2024

Sara Rolando, Gaia Cuomo, Airi-Alina Allaste, Venus Athena Vangsgaard Fabricius, Torsten Kolind and Merlin Läänemets

This paper aims to investigate the cultural meanings of excessive drinking in three different countries with different levels of alcohol use chosen as case studies of wider…

Abstract

Purpose

This paper aims to investigate the cultural meanings of excessive drinking in three different countries with different levels of alcohol use chosen as case studies of wider geographies representing Northern (Denmark), Southern (Italy) and Eastern (Estonia) Europe.

Design/methodology/approach

Data were collected according to the Reception Analytical Group Interview method, using video clips as stimuli to enhance comparability. Eight online focus groups were organized in each country for a total number of 128 participants. Symbolic boundaries defining what drinking patterns are socially acceptable were then analysed to look at cross-national variations.

Findings

Results show how different conceptualizations of excessive drinking persist, although a convergence process among drinking patterns is also observed, which suggests that differences mainly depend on meanings and values attributed to intoxication. These are both rooted in the traditional drinking cultures and affected by ongoing social and economic change processes.

Research limitations/implications

Because of the chosen research approach, the research results may lack generalizability, even at country level, as there are differences also within the same drinking culture; however, addressing these differences was beyond the scope of the present study, which aimed to contribute to understanding persisting differences in European drinking culture despite different drivers seem to act for globalization of drinking habits.

Practical implications

The paper includes implications for the development of tailored and effective prevention messages, considering rooted attitudes and cultural values attached to drinking and drunkenness in different European geographies, which are also related to conceptualizations of risks and pleasure.

Originality/value

This paper fulfils an identified need to understand persisting differences in alcohol-related behaviours and outcome in different European countries emerging from quantitative data.

Details

Drugs, Habits and Social Policy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2752-6739

Keywords

Article
Publication date: 9 October 2023

Manish Bansal

This paper undertakes an extensive and systematic review of the literature on earnings management (EM) over the past three decades (1992–2022). Furthermore, the study identifies…

Abstract

Purpose

This paper undertakes an extensive and systematic review of the literature on earnings management (EM) over the past three decades (1992–2022). Furthermore, the study identifies emerging research themes and proposes future avenues for further investigation in the realm of EM.

Design/methodology/approach

For this study, a comprehensive collection of 2,775 articles on EM published between 1992 and 2022 was extracted from the Scopus database. The author employed various tools, including Microsoft Excel, R studio, Gephi and visualization of similarities viewer, to conduct bibliometric, content, thematic and cluster analyses. Additionally, the study examined the literature across three distinct periods: prior to the enactment of the Sarbanes-Oxley Act (1992–2001), subsequent to the implementation of the Sarbanes-Oxley Act (2002–2012), and after the adoption of International Financial Reporting Standards (2013–2022) to draw more inferences and insights on EM research.

Findings

The study identifies three major themes, namely the operationalization of EM constructs, the trade-off between EM tools (accrual EM, real EM and classification shifting) and the role of corporate governance in mitigating EM in emerging markets. Existing literature in these areas presents mixed and inconclusive findings, suggesting the need for further theoretical development. Further, the study findings observe a shift in research focus over time: initially, understanding manipulation techniques, then evaluating regulatory measures, and more recently, investigating the impact of global accounting standards. Several emerging research themes (technology advancements, cross-cultural and cross-national studies, sustainability, behavioral aspects and non-financial indicators of EM) have been identified. This study subsequent analysis reveals an evolving EM landscape, with researchers from disciplines like data science, computer science and engineering applying their analytical expertise to detect EM anomalies. Furthermore, this study offers significant insights into sophisticated EM techniques such as neural networks, machine learning techniques and hidden Markov models, among others, as well as relevant theories including dynamic capabilities theory, learning curve theory, psychological contract theory and normative institutional theory. These techniques and theories demonstrate the need for further advancement in the field of EM. Lastly, the findings shed light on prominent EM journals, authors and countries.

Originality/value

This study conducts quantitative bibliometric and thematic analyses of the existing literature on EM while identifying areas that require further development to advance EM research.

Details

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

Keywords

Article
Publication date: 5 October 2023

Sheng Yuan

The purpose of this study is to compare the communication practices of Chinese and US companies on YouTube and explores the effectiveness of different communication strategies at…

Abstract

Purpose

The purpose of this study is to compare the communication practices of Chinese and US companies on YouTube and explores the effectiveness of different communication strategies at the topic level.

Design/methodology/approach

The author selected 22 Chinese companies and 22 US firms and compared the content of their English language corporate YouTube channels through content analysis, sentiment analysis and cluster analysis.

Findings

The results revealed that the three communication strategies (information, response and involvement) in general were not significantly different regarding their engagement rates, but they generated different comment scores when communicating topics of corporate social responsibility. The results also showed that Chinese companies were more likely than American firms to display the speeches of corporate leaders, use collectivistic references and present human interest messages in YouTube videos.

Research limitations/implications

This study sheds light on how national institutional environment shapes corporate communication on YouTube.

Practical implications

This study challenges the infatuation with the involvement strategy and offers some advice for practitioners on topic selection and user comment function management.

Originality/value

This study makes a novel contribution to the literature of corporate communication on YouTube by adopting a cross-national comparative approach. A conceptual framework of major factors influencing stakeholder responses on YouTube was presented.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-02-2023-0061

Details

Online Information Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1468-4527

Keywords

Article
Publication date: 22 March 2024

Martin Gurín

Family policy is an area where policy transfer has garnered a lot of attention lately. A growing body of research demonstrates policymakers' interest in and willingness to adopt…

Abstract

Purpose

Family policy is an area where policy transfer has garnered a lot of attention lately. A growing body of research demonstrates policymakers' interest in and willingness to adopt foreign family policies. However, previous studies have tended to neglect the second mechanism of policy transfer: resistance. This manuscript aims to address this research gap by exploring both the willingness and resistance to policy transfer in Czech and Korean childcare and leave policies.

Design/methodology/approach

This study employs a qualitative research design, incorporating structured expert interviews instrumental in in-depth thematic analysis.

Findings

The analysis shows that policymakers in both countries demonstrated interest and willingness to transfer family policies, albeit employing different strategies and to varying extents. Moreover, the two countries exhibited significant differences in resistance to family policy transfer, with resistance in the Czech Republic being more frequent and effective. Resistance is directed towards both forced and voluntary transfers, although it isn't always against transfers that require a paradigm change. Policy transfer and non-transfer can concurrently be perceived as threats.

Originality/value

The study concludes that integrating both policy transfer and resistance in the analyses helps to shed light on cross-national differences in family policy change and contributes to a more nuanced portrayal of the world of policy transfer in this policy field.

Details

International Journal of Sociology and Social Policy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0144-333X

Keywords

Open Access
Article
Publication date: 26 February 2024

Anne-Charlott Callerstig, Marta Lindvert, Elisabet Carine Ljunggren, Marit Breivik-Meyer, Gry Agnete Alsos and Dag Balkmar

In order to address the gender divide in technology entrepreneurship, we explore how different national contexts impact policies and policy implementation. We investigate how…

Abstract

Purpose

In order to address the gender divide in technology entrepreneurship, we explore how different national contexts impact policies and policy implementation. We investigate how transnational concerns (macro level) about women’s low participation in (technology) entrepreneurship are translated and implemented amongst actors at the meso level (technology incubators) and understood at the micro level (women tech entrepreneurs).

Design/methodology/approach

We adopt gender institutionalism as a theoretical lens to understand what happens in the implementation of gender equality goals in technology entrepreneurship policy. We apply Gains and Lowndes’ (2014) conceptual framework to investigate the gendered character and effects of institutional formation. Four countries represent different levels of gender equality: high (Norway and Sweden), medium (Ireland) and low (Israel). An initial policy document analysis provides the macro level understanding (Heilbrunn et al., 2020). At the meso level, managers of technology business incubators (n = 3–5) in each country were interviewed. At the micro level, 10 female technology entrepreneurs in each country were interviewed. We use an inductive research approach, combined with thematic analysis.

Findings

Policies differ across the four countries, ranging from women-centred approaches to gender mainstreaming. Macro level policies are interpreted and implemented in different ways amongst actors at the meso level, who tend to act in line with given national policies. Actors at the micro level often understand gender equality in ways that reflect their national policies. However, women in all four countries share similar struggles with work-life balance and gendered expectations in relation to family responsibilities.

Originality/value

The contribution of our paper is to (1) entrepreneurship theory by applying gendered institutionalism theory to (tech) entrepreneurship, and (2) our findings clearly show that the gendered context matters for policy implementation.

Details

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

Keywords

Open Access
Article
Publication date: 7 September 2023

Sten Torpan, Sten Hansson, Kati Orru, Mark Rhinard, Lucia Savadori, Pirjo Jukarainen, Tor-Olav Nævestad, Sunniva Frislid Meyer, Abriel Schieffelers and Gabriella Lovasz

This paper offers an empirical overview of European emergency managers' institutional arrangements and guidelines for using social media in risk and crisis communication.

Abstract

Purpose

This paper offers an empirical overview of European emergency managers' institutional arrangements and guidelines for using social media in risk and crisis communication.

Design/methodology/approach

The authors collected and analysed material including publicly accessible relevant legal acts, policy documents, official guidelines, and press reports in eight European countries – Germany, Italy, Belgium, Sweden, Hungary, Finland, Norway, and Estonia. Additionally, the authors carried out 95 interviews with emergency managers in the eight countries between September 2019 and February 2020.

Findings

The authors found that emergency management institutions' social media usage is rarely centrally controlled and social media crisis communication was regulated with the same guidelines as crisis communication on traditional media. Considering this study's findings against the backdrop of existing research and practice, the authors find support for a “mixed arrangement” model by which centralised policies work in tandem with decentralised practices on an ad hoc basis.

Practical implications

Comparative insights about institutional arrangements and procedural guidelines on social media crisis communication in the studied countries could inform the future policies concerning social media use in other emergency management systems.

Originality/value

This study includes novel, cross-national comparative data on the institutional arrangements and guidelines for using social media in emergency management in the context of Europe.

Details

International Journal of Emergency Services, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2047-0894

Keywords

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