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1 – 10 of 74
Article
Publication date: 1 July 2024

Mohammad Alta'any, Salah Kayed, Rasmi Meqbel and Khaldoon Albitar

Drawing on signalling and impression management theories, this study aims to examine a bidirectional association between managerial tone in earnings conference calls and financial…

Abstract

Purpose

Drawing on signalling and impression management theories, this study aims to examine a bidirectional association between managerial tone in earnings conference calls and financial performance.

Design/methodology/approach

The sample includes non-financial firms listed in the FTSE 350 index during the period 2010–2015. Managerial tone was measured using positive and negative keywords based on the Loughran-McDonald Sentiment Word Lists, while return on assets was used as a proxy for firms’ financial performance.

Findings

The findings indicate that current financial performance positively affects the managerial tone in earnings conference calls. Likewise, the results also show that there is a positive relationship between managerial tone in earnings conference calls and firms’ future financial performance.

Practical implications

The results have important implications for top management to use more virtual communication media (i.e. earnings conference calls) to continue managing their relationships with financial stakeholders and helping them better understand financial performance, especially in countries where holding such calls is not yet part of firms’ policy.

Originality/value

To the best of the authors’ knowledge, this is one of the first studies that explore the relationship between managerial tone in earnings conference calls and financial performance. Overall, this study contributes to managerial tone literature and holds significant theoretical and practical implications.

Details

Corporate Governance: The International Journal of Business in Society, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 24 June 2024

Mohamed A. Khashan, Thamir Hamad Alasker, Mohamed A. Ghonim and Mohamed M. Elsotouhy

The success of an Electronic Health Record (EHR) system is determined by the numerous facilitators and obstacles that influence physicians' intentions toward using these…

Abstract

Purpose

The success of an Electronic Health Record (EHR) system is determined by the numerous facilitators and obstacles that influence physicians' intentions toward using these technologies. This study examines physicians' intentions to use EHR by applying the extended technology readiness and acceptance model (TRAM) factors, the result demonstrability, colleagues' opinions, perception of external control, and organizational support.

Design/methodology/approach

Convenience sampling was used to collect data from physicians in Egypt (n = 520). To evaluate the model's hypotheses, this study used the partial least squares structural equation modeling (PLS-SEM) method with WarpPLS.7.

Findings

The results revealed that positive TR factors (innovativeness and optimism) positively affect perceived usefulness and ease of use, while negative TR factors (discomfort and insecurity) negatively impact perceived usefulness and ease of use. Furthermore, the result demonstrability and colleagues' opinions positively influence perceived usefulness, while the perception of external control and organizational support positively influence perceived ease of use. In addition, significant relationships between perceived ease of use and usefulness and adoption intention were identified.

Originality/value

This is the first study to apply the TRAM to understand physicians' adoption intentions to use EHR systems. Moreover, this study determined the different roles of positive and negative TR affecting physicians' cognition regarding using EHR systems.

Details

Marketing Intelligence & Planning, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0263-4503

Keywords

Article
Publication date: 12 September 2023

Henry Otgaar, Yikang Zhang, Chunlin Li and Jianqin Wang

This study aimed to examine beliefs in repressed memory and dissociative amnesia from a cross-cultural perspective.

Abstract

Purpose

This study aimed to examine beliefs in repressed memory and dissociative amnesia from a cross-cultural perspective.

Design/methodology/approach

Chinese (n = 123) and Belgian student participants (n = 270) received several statements tapping into various dimensions of repressed memory and dissociative amnesia. Participants provided belief ratings for each of these statements. Because the field of psychoanalysis is less well developed in China, it was expected that Chinese participants would believe less in repressed memory and dissociative amnesia than their Belgian counterparts.

Findings

Overall, beliefs in repressed memory and dissociative amnesia were high among all participants. Although confirmatory analyses revealed that most belief ratings concerning statements did not statistically significantly differ between the two samples, Chinese participants did statistically believe less that therapy can recover lost traumatic memories than Belgian participants. Also, exploratory analyses showed that Chinese participants were more critical towards the idea that traumatic memories can be unconsciously repressed and that these memories can be accurately retrieved in therapy than Belgian participants. Many participants also confused repressed memory with plausible memory mechanisms such as ordinary forgetting.

Originality/value

The current study extends previous surveys on repressed memory and dissociative amnesia by comparing their beliefs in different cultures.

Details

Journal of Criminal Psychology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2009-3829

Keywords

Article
Publication date: 12 August 2024

Jing Dai, Yao “Henry” Jin, David E. Cantor, Isaac Elking and Laharish Guntuka

Despite the important role that suppliers have in enhancing the environmental performance of a buyer firm, previous research has not investigated the individual-level motivations…

Abstract

Purpose

Despite the important role that suppliers have in enhancing the environmental performance of a buyer firm, previous research has not investigated the individual-level motivations of supplier employees (representatives) in supplier-to-supplier environmental knowledge sharing. Thus, we use insights from the coopetition literature to examine how buyer firms can encourage supplier-to-supplier environmental knowledge sharing with the aim of improving the buyer’s environmental performance.

Design/methodology/approach

We empirically test our model using an online vignette-based experiment administered to supply chain managers. We contextualized our results using insights from interviews with senior managers representing firms operating in a broad array of industries.

Findings

We find that a supplier representative’s personal environmental values influence their commitment to an environmental consortium with a rival firm, and they are subsequently willing to share proprietary environmental knowledge. In turn, these relationships are moderated by situational factors including competitive intensity and buyer power.

Originality/value

The study of coopetition is an emerging stream of research in operations management. Our findings improve the understanding on how a focal actor within a buyer–supplier coopetitive network can promote environmental knowledge sharing behavior.

Details

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

Keywords

Article
Publication date: 15 October 2024

Xin Yang, Jingwei Bao and Kezhen Zhang

The purpose of this study is to explore the relationship between environmental, social and governance (ESG) performance and tone management in the annual report. This is based on…

Abstract

Purpose

The purpose of this study is to explore the relationship between environmental, social and governance (ESG) performance and tone management in the annual report. This is based on the notion that managers, driven by personal interests, may use their ESG accomplishments by using an abnormal positive tone to enhance their reputation or career prospects.

Design/methodology/approach

Using panel data from Chinese listed companies from 2010 to 2022, this study first investigates the relationship between ESG performance and abnormal tone management. The study then uncovers this relationship is mediated through the mechanisms of equity-based incentive and analyst coverage. The conclusions of this paper hold even after a series of robustness tests, such as propensity score matching, Heckman two-stage method and two-stage least squares with instrumental variables.

Findings

This study finds a positive correlation between ESG performance and the presence of abnormal positive tone in annual reports. Furthermore, the mechanistic analysis reveals that managers in companies with strong ESG performance are motivated to use an overly positive tone, largely due to their vested interests in equity-based compensation. Moreover, in an effort to alleviate the pressure stemming from heightened financial analyst coverage and enhance the impression conveyed through analysts' reports, managers with superior ESG performance also tend to inflate the tone within their annual reports.

Practical implications

This study provides significant insights into the ongoing dialogue surrounding ESG-related equity incentives, which incentivize managerial manipulation of stock prices through the use of abnormal positive tone. The findings call upon investors to exercise greater vigilance in examining narrative information in annual reports, as abnormally positive tones may not always faithfully represent performance but rather reflect managerial self-interest.

Social implications

There is an emphasis on the importance of robust oversight mechanisms within corporate governance bodies to curb the manipulation of tone for managers’ personal gain.

Originality/value

This study enhances the theoretical foundation of ESG studies, offering a holistic perspective on the intricate interplay among ESG performance, managerial behavior and financial markets, with potential implications for researchers, investors and regulators.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 28 July 2021

Henry Adobor, William Phanuel Kofi Darbi and Obi Berko O. Damoah

The purpose of this conceptual paper is to explore the role of strategic leadership under conditions of uncertainty and unpredictability. The authors argue that highly improbable…

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Abstract

Purpose

The purpose of this conceptual paper is to explore the role of strategic leadership under conditions of uncertainty and unpredictability. The authors argue that highly improbable, but high-impact events require the upper echelons of management, traditionally the custodians of strategy formulation to offer a new kind of strategic leadership focused on new mindsets, organizational capabilities, more in tune with high uncertainty and unpredictability.

Design/methodology/approach

Drawing on strategic leadership, and complexity leadership theory, the authors review the literature and present a conceptual framework for exploring the nature of strategic leadership under uncertainty. The authors conceptualize organizations as complex adaptive systems and discuss the imperatives for developing new mental models for emergent leadership.

Findings

Strategic leaders have a key role to play in preparing their organizations for episodic disruptions. These include developing their adaptive capabilities and building resilient organizations to ensure their organizations cannot only bounce back after a disruption but have the capacity for transformation to new fitness levels when necessary. Strategic leaders must engage with complexity leadership by seeing their organizations as complex adaptive systems, reconfigure their leadership approaches and organizations to build strategic adaptive capability.

Research limitations/implications

This is a conceptual paper and the authors cannot make any claims of causality.

Practical implications

Organizational leaders need to reconfigure their mental models and leadership approaches to reflect the new normal of uncertainty and unpredictability. Developing the strategic adaptive capability of organizations should prepare them for dealing with high impact events. To assure business continuity in the face of disruptions requires building flexible, adaptable business models.

Originality/value

The paper focuses on how managers can offer strategic leadership for a new normal that challenges some of our most cherished leadership and strategic management paradigms. The authors explore the new mental models and leadership models in an era of great uncertainty.

Details

Journal of Strategy and Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1755-425X

Keywords

Article
Publication date: 30 August 2024

Mark Kirby, Funmilayo Ebun Rotimi and Nicola Naismith

The New Zealand (NZ) construction industry significantly impacts the country's economy and is one of the largest sectors in terms of total employment. However, a persistent and…

Abstract

Purpose

The New Zealand (NZ) construction industry significantly impacts the country's economy and is one of the largest sectors in terms of total employment. However, a persistent and pressing need for improvement exists. Meeting the ongoing demand for housing and urban development requires enhancing residential construction productivity. The purpose of this paper is to determine what factors improve construction productivity in the NZ residential construction sector.

Design/methodology/approach

Data were obtained from construction industry bodies using a semi-structured online questionnaire survey. From 305 online questionnaires administered, 106 samples were completed by residential industry construction professionals across NZ. The data were analysed using descriptive and inferential statistics to establish the importance of empirical factors for improving construction productivity in the NZ residential construction sector.

Findings

The Garrett ranking technique revealed this study's top five factors for enhancing construction productivity: adequate design, communication, quality management (QM), supervision and organizational training. Other factors, such as unskilled workers, skilled workers, reworks and employee motivation, ranked less important.

Research limitations/implications

While providing a valuable exploration of factors that can positively impact residential construction productivity in NZ, this study contains certain limitations. The study's focus on a specific geographic location and a small sample size (n = 106) may restrict the generalizability of its findings to other regions or countries. Furthermore, the reliance on self-reported data from industry professionals introduces the possibility of bias or inaccuracies in the results. In addition, this study did not investigate the potential influence of external factors, such as economic conditions or regulatory changes, on residential construction productivity. Despite these limitations, this study presents a foundation for future research on this topic. Future research could address these limitations by conducting multi-country studies and using objective productivity measures to provide a broader context. In addition, open-ended questions could be used to collect more detailed qualitative data, enhancing this study's dependability. This methodological constraint could have omitted important experiential nuances, which could be explored in future research to provide more comprehensive and rigorous findings.

Practical implications

Research studies indicate that several construction productivity factors have remained unchanged for over three decades (Arditi and Mochtar, 1996; Hasan et al., 2018). The implications of this study are significant for the residential sector in NZ. By identifying the key factors that can improve productivity in the sector, such as complete design and specifications, effective communication, quality management, adequate supervision, training, skilled labour and employee motivation, this study provides valuable insights for industry practitioners and policymakers. It expands the existing productivity literature around factors for improving NZ residential construction productivity. One important implication of this study is the link between QM and improved productivity, highlighting the significance of strategic organizational investments in QM and the added opportunity presented to policymakers concerning industry-wide improvements. Moreover, the findings suggest that investing in worker training is essential. Ensuring workers possess the necessary skills and knowledge to perform their tasks efficiently can enhance productivity and project outcomes. In conclusion, this study's findings emphasize the factors that can improve construction productivity in residential projects in NZ, ultimately leading to improved outcomes for all stakeholders.

Originality/value

This research offers a unique perspective on improving residential construction productivity in NZ by identifying and analysing specific factors that can enhance efficiency across the sector. It provides novel findings and valuable insight into possible organizational improvement strategies yet considered in the NZ residential sector.

Details

Journal of Engineering, Design and Technology , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1726-0531

Keywords

Open Access
Article
Publication date: 9 October 2024

Johanna Orjatsalo, Henri Hussinki and Jan Stoklasa

Firms seek to improve their decision-making and enable more “fact-based” decisions by using business analytics. While the benefits of using business analytics to monitor, develop…

Abstract

Purpose

Firms seek to improve their decision-making and enable more “fact-based” decisions by using business analytics. While the benefits of using business analytics to monitor, develop and improve daily operations have been reported by many scholars, using it in more complex top management decisions has received less attention. Building on the resource-based view of the firm, this study aims to investigate top management perceptions of using business analytics for making decisions on firm resources.

Design/methodology/approach

This study uses semi-structured interviews to collect perceptions of 12 top managers in large firms on when and why they use business analytics in their decision-making.

Findings

Top managers use business analytics output as their main source of information for monitoring ongoing business performance against set targets and taking corrective actions. Concerning future-oriented planning and strategic decision-making involving more complex changes on the firms’ resource base, top managers proactively complement knowledge derived via business analytics with other sources of knowledge, such as stakeholder and expert opinions. Moreover, top managers use of business analytics depends on their own expectations of its value potential and on the expectations of their organization.

Originality/value

This study adds to the extant literature on the business value of business analytics by outlining the purposes and reasons for top management business analytics use. By demonstrating when and why top managers apply business analytics when making decisions on the firm’s current and future resource base, this study contributes to the discussion on the resource-based view and decision-making practices of the firm.

Details

Measuring Business Excellence, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1368-3047

Keywords

Article
Publication date: 15 October 2024

Herve Charmettant

This article presents a compelling case study of a workers’ cooperative in the cultural sector. It offers a unique opportunity to delve into the tensions between managerial and…

Abstract

Purpose

This article presents a compelling case study of a workers’ cooperative in the cultural sector. It offers a unique opportunity to delve into the tensions between managerial and democratic control, particularly in the context of heightened artistic claims. The pivotal role of an accountant in management for nearly two decades sparks a thought-provoking question about the potential for cooperative degeneration.

Design/methodology/approach

Our research employs a rigorous qualitative method, utilizing semi-structured interviews of six key members and a comprehensive analysis of legal, accounting and other media documents.

Findings

Our findings offer a significant perspective, refuting any indications of organizational degeneration. The decision-making processes continue to uphold democratic principles. While the manager and his administrative staff wield substantial authority, this is justified by their duty to preserve the collective. This duty is executed under democratic control, facilitated by information transparency. The low level of democratic participation poses a challenge, but the manager’s initiatives are aimed at addressing this. The effectiveness of this control, however, relies on the active participation of the members, which acts as a strong deterrent against organizational degeneration.

Originality/value

The originality of our contribution lies in our reference to Chester Barnard whose reflections on industrial democracy have been forgotten, reflections linked to his conception of managerial authority. We also highlight the importance of empowering individual members, which leads them to consider the consequences of their actions. As a result, the manager is not placed in a situation where he has to decide alone, as the scope of his unilateral powers is de facto delimited.

Details

Journal of Participation and Employee Ownership, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-7641

Keywords

Open Access
Article
Publication date: 28 November 2023

Haifa Mohammad Algahtani, Laila Aldandan, Haitham Jahrami, Dalia Kamal and Henry Silverman

Bullying negatively affects victims’ mental health and has been shown to be associated with anxiety and depression. Moreover, many studies have reported the prevalence of…

Abstract

Purpose

Bullying negatively affects victims’ mental health and has been shown to be associated with anxiety and depression. Moreover, many studies have reported the prevalence of mistreatment among medical students (MS), interns and junior physicians. However, there are limited studies on bullying in the Middle East, and no studies on higher education in Bahrain. The authors’ aim was to investigate and compare the prevalence of bullying between MS at a major public university and non-medical students (NMS) at a private university in Bahrain. The authors also sought to explore the associations between bullying, depression and anxiety.

Design/methodology/approach

The authors conducted a survey-based cross-sectional study from October 1 to December 31, 2018, using convenient sampling method. A total of 300 students (150 MS and 150 NMS) participated in the study by answering a questionnaire that explored exposure to different types of bullying. In addition, standard anxiety and depression instruments were distributed to students.

Findings

The results showed that MS were more exposed to bullying than NMS, with a significant number (41%) reporting mistreatment from multiple sources, including teachers, consultants and peers. Furthermore, the authors found that bullying was significantly correlated with psychological health, anxiety and depression.

Originality/value

There are limited studies on bullying in the Middle East and no studies on the topic of higher education in Bahrain. Furthermore, the learning environment of tertiary education institutions can be improved by addressing the concerns associated with bullying identified in this study.

Details

Arab Gulf Journal of Scientific Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-9899

Keywords

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