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Open Access
Article
Publication date: 17 December 2019

RM Nayana Chandani Swarnapali

The purpose of this paper is to investigate whether the communication that takes place through the sustainability disclosure (SD) route has an effect on earnings informativeness…

2081

Abstract

Purpose

The purpose of this paper is to investigate whether the communication that takes place through the sustainability disclosure (SD) route has an effect on earnings informativeness (EI) of firms in an emerging market.

Design/methodology/approach

The sample consists of companies listed on the Colombo Stock Exchange in Sri Lanka, where SD is a new phenomenon and a voluntary reporting initiative. Regression analysis is executed on the panel data to achieve the study objective.

Findings

The result reveals a positive association between SD and EI. Sustainability reports may provide useful information that supplements merely financial data, aiding the stakeholders to interpret the financial reporting better. The finding premises that SD enhances EI, communicating value relevant information to capital market participants.

Practical implications

SD does much to reduce capital market participants’ uncertainties, thereby aiding them to assess financial information better.

Social implications

The findings of the study confirm earlier research findings that indicate a positive association between SD and EI, suggesting that capital market participants are gradually becoming aware of the value relevance of sustainability reports.

Originality/value

This is the first study investigating SD and EI association that is specific to the Sri Lankan context. Owing to the sparse studies done on the SD and EI association, this study should contribute significantly to the existing literature by broadening the geographical coverage.

Details

Asian Journal of Accounting Research, vol. 5 no. 1
Type: Research Article
ISSN: 2443-4175

Keywords

Open Access
Article
Publication date: 9 August 2021

Jason Miklian and Ralf Barkemeyer

This paper aims to present a new survey data set of 9,065 private sector respondents and other stakeholder groups, in Myanmar. The primary aim of this paper is to offer new…

2886

Abstract

Purpose

This paper aims to present a new survey data set of 9,065 private sector respondents and other stakeholder groups, in Myanmar. The primary aim of this paper is to offer new insight avenues on local business–conflict–development interactions, and offer the full survey data set itself as an open-source research tool for scholars and practitioners.

Design/methodology/approach

The survey was conducted over smartphone in 2018. It asked questions that aimed to better understand the relationships between business, ethnic conflict, investment, corporate social responsibility and the United Nations sustainable development goals in Myanmar and in Rakhine State in particular.

Findings

The data set captures a series of significant differences in corporate leadership perspectives on the role of business in society, across sectors (e.g. banking, agriculture, retail, manufacturing, extractives) and variations across firm country of ownership (e.g. national firms, Global North firms, Indian firms, Chinese firms).

Research limitations/implications

The authors conclude with a brief discussion of possible research findings from the survey, offering suggestions for possible forward analysis. The authors offer here the raw survey data as an attachment for full global open-source use and application.

Practical implications

This data set offers a unique window into stakeholder perceptions and understandings of working through conflict, and the role of business in development in a fragile conflict-affected state (Myanmar). The authors also conduct two example analyses of the data set using ANOVA and Kruskal–Wallis tests to illustrate possible uses and findings of the data set.

Social implications

The authors briefly discuss social implications as well, particularly regarding the role of business in peacebuilding and development.

Originality/value

This data set offers a unique window into stakeholder perceptions and understandings of working through conflict, and the role of business in development in a fragile conflict-affected state (Myanmar). The authors also conduct two example analyses of the data set using ANOVA and Kruskal–Wallis tests to illustrate possible uses and findings of the data set.

Open Access
Article
Publication date: 10 December 2020

Stratos Baloutsos, Angeliki Karagiannaki and Katerina Pramatari

Discussion regarding systems that promote innovation, aptly named innovation ecosystems, has been intensifying both in academia and business. The purpose of this paper is to…

2969

Abstract

Purpose

Discussion regarding systems that promote innovation, aptly named innovation ecosystems, has been intensifying both in academia and business. The purpose of this paper is to introduce the activity theory as a theoretical framework for conceptualising and studying innovation ecosystems. Using the activity theory, it investigates elements that affect the success and viability of innovation ecosystems formed between startups and incumbent firms, collaborating with an established firm within the context of an open innovation programme.

Design/methodology/approach

This study uses an exploratory case research approach and proposes the activity theory as a theoretical background to be used in innovation ecosystem research. Based on this approach, this study draws from interviews and research observations in an innovation ecosystem formed between an established firm and various startups that aim to co-develop innovative offerings.

Findings

By applying the activity theory tools, this study identifies several contradictions between interacting actors of this innovation ecosystem that can adversely affect the innovation process. Furthermore, it proposes the use of the activity theory as a fitting theoretical lens to study innovation ecosystems.

Originality/value

The novelty of this study is related to the focus on the incumbent–startup context for extending the innovation ecosystem literature. Using the activity theory as a viable methodological tool allows us to conceptualise firms as social constructs and hence pinpoint inner characteristics that can affect and shape their interactions and the broader ecosystem. This process is further enhanced by the use of primary data that give unique insights into the inner workings of innovation ecosystems by identifying underlying contradictions.

Details

European Journal of Innovation Management, vol. 25 no. 6
Type: Research Article
ISSN: 1460-1060

Keywords

Open Access
Article
Publication date: 7 December 2020

Stelvia V. Matos, Martin C. Schleper, Stefan Gold and Jeremy K. Hall

The research is based on a critically analyzed literature review focused on the unanticipated outcomes, trade-offs and tensions of sustainable operations and supply chain…

8616

Abstract

Purpose

The research is based on a critically analyzed literature review focused on the unanticipated outcomes, trade-offs and tensions of sustainable operations and supply chain management (OSCM), including the articles selected for this special issue.

Design/methodology/approach

The authors introduce the key concepts, issues and theoretical foundations of this special issue on “The hidden side of sustainable operations and supply chain management (OSCM): Unanticipated outcomes, trade-offs and tensions”. The authors explore these issues within this context, and how they may hinder the authors' transition to more sustainable practices.

Findings

The authors present an overview of unanticipated outcomes, trade-offs, tensions and influencing factors from the literature, and identify how such problems may emerge. The model addresses these problems by highlighting the crucial effect of the underlying state of knowledge on sustainable OSCM decision-making.

Research limitations/implications

The authors limited the literature review to journals that ranked 2 and above as defined by the Chartered Association of Business Schools Academic Journal Guide. The main implication for research is a call to focus attention on unanticipated outcomes as a starting point rather than only an afterthought. For practitioners, good intentions such as sustainability initiatives need careful consideration for potential unanticipated outcomes.

Originality/value

The study provides the first critical review of unanticipated outcomes, trade-offs and tensions in the sustainable OSCM discourse. While the literature review (including papers in this special issue) significantly contributes toward describing these issues, it is still unclear how such problems emerge. The model developed in this paper addresses this gap by highlighting the crucial effect of the underlying state of knowledge concerned with sustainable OSCM decision-making.

Details

International Journal of Operations & Production Management, vol. 40 no. 12
Type: Research Article
ISSN: 0144-3577

Keywords

Open Access
Article
Publication date: 14 November 2023

Marcin Suder

This study aims to examine the role of the dimensions of entrepreneurial orientation (EO) under turbulent market conditions and reveal the role of an entrepreneur's perception of…

1182

Abstract

Purpose

This study aims to examine the role of the dimensions of entrepreneurial orientation (EO) under turbulent market conditions and reveal the role of an entrepreneur's perception of a crisis in shaping the impact of EO on firm performance.

Design/methodology/approach

This study uses partial least squares structural equation modeling (PLS-SEM), multiple linear regression (MLR) and fuzzy-set qualitative comparative analysis (fsQCA). The study sample was comprised of 117 one- and two-star hotels that were operating in Poland.

Findings

The results showed that proactiveness and risk-taking significantly affected firm performance. Furthermore, the results revealed that an entrepreneur's perception of a crisis moderated the impact of risk-taking and proactiveness on firm performance. In particular, the findings suggested that, in firms where the crisis strongly influenced their operations, performance was affected by proactiveness, while in those firms where the crisis influenced their operations to a low or moderate degree, performance was affected by risk-taking. Furthermore, fsQCA unveiled the role of innovativeness, which (along with risk-taking) is a sufficient condition that leads to firm performance.

Originality/value

Two characteristics make this study original: first, it investigates EO under turbulent market conditions, and second, it analyzes the role of an entrepreneur's perception of crisis consequences for business operations. The study contributes to the literature on entrepreneurship and crisis management with findings on the different roles of EO dimensions under crisis conditions and an observation about the moderating role of an entrepreneur's perception of the impact of a crisis on operational management and how this perception differentiates the impact of risk-taking and proactiveness on firm performance.

Details

Journal of Organizational Change Management, vol. 36 no. 8
Type: Research Article
ISSN: 0953-4814

Keywords

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