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Article
Publication date: 28 January 2025

Changjun Yi, Chuwei Li, Chun Yan, Minmin Guo and Xiaoyang Zhao

The purpose of this study is to investigate the impact of the negative expectation–performance gap on the internationalization speed as well as the moderating role of…

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Abstract

Purpose

The purpose of this study is to investigate the impact of the negative expectation–performance gap on the internationalization speed as well as the moderating role of organizational slack, based on the performance feedback theory and the springboard perspective.

Design/methodology/approach

This paper takes the Chinese A-share listed companies engaged in outward foreign direct investment (OFDI) between 2010 and 2022 as the research sample. A two-way fixed effects model is employed to test the research hypotheses, using a dataset comprising 6,868 observations.

Findings

The findings show that there is a positive relationship between the negative expectation–performance gap and internationalization speed for Chinese multinational enterprises (CMNEs). In addition, this effect is stronger in private CMNEs. Furthermore, the relationship is negatively moderated by organizational slack. Additional findings suggest that that negative industry expectation-performance gap has a stronger impact on the internationalization speed. The moderating effect of unabsorbed slack resources is more pronounced.

Practical implications

When emerging market multinational enterprises (EMNEs) face the dilemma of underperforming, they may consider a rapid internationalization strategy as a solution to improve performance. However, EMNEs should be wary of falling into a resource trap. Organizational slack reduces managers’ incentives to identify issues associated with negative performance feedback, thereby diminishing the likelihood of addressing performance challenges through rapid internationalization. For state-owned EMNEs, optimizing organizational structure and improving the efficiency of responses to negative performance feedback are essential.

Originality/value

Unlike previous studies, this paper integrates performance feedback theory and the springboard perspective to explore in depth the relationship between performance feedback, internationalization speed and organizational slack within the context of managers’ cognitive and decision-making mechanisms. It also examines the distinct impacts of historical and industry negative expectation–performance gaps as well as the different moderating roles of absorbed and unabsorbed organizational slack, which have not been explored together before.

Details

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

Keywords

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Article
Publication date: 19 June 2024

Ameen Qasem

This study aims to examine the association between institutional investors’ ownership (IOW), politically connected firms (POCF) and audit report lag (AUDRL).

172

Abstract

Purpose

This study aims to examine the association between institutional investors’ ownership (IOW), politically connected firms (POCF) and audit report lag (AUDRL).

Design/methodology/approach

This study employs a feasible generalised least squares (FGLS) model for panel data to examine the association between IOW, POCF and AUDRL for Malaysian publicly listed companies.

Findings

The findings reveal a statistically significant negative relationship between IOW and AUDRL, with this negative relationship being more pronounced amongst POCF. Additionally, the results demonstrate that the relationship between IOW and AUDRL varies depending on the domicile of IIs (local vs. foreign). Specifically, local institutional investors exhibit a negative and statistically significant relationship with AUDRL, whilst foreign institutional investors show a positive and statistically significant relationship with AUDRL.

Originality/value

The results of this study provide a new understanding of auditor responses to institutional investor monitoring and political connections (PCs) in an emerging economy.

Details

Journal of Accounting in Emerging Economies, vol. 15 no. 1
Type: Research Article
ISSN: 2042-1168

Keywords

Available. Open Access. Open Access
Article
Publication date: 9 December 2024

Auxane Boch and Bethany Rhea Thomas

Social robotics is a rapidly growing application of artificial intelligence (AI) in society, encompassing an expanding range of applications. This paper aims to contribute to the…

472

Abstract

Purpose

Social robotics is a rapidly growing application of artificial intelligence (AI) in society, encompassing an expanding range of applications. This paper aims to contribute to the ongoing integration of psychology into social robotics ethics by reviewing current theories and empirical findings related to human–robot interaction (HRI) and addressing critical points of contention within the ethics discourse.

Design/methodology/approach

The authors will explore the factors influencing the acceptance of social robots, explore the development of relationships between humans and robots and delve into three prominent controversies: deception, dehumanisation and violence.

Findings

The authors first propose design factors allowing for a positive interaction with the robot, and further discuss precise dimensions to evaluate when designing a social robot to ensure ethical design technology, building on the four ethical principles for trustworthy AI. The final section of this paper will outline and offer explicit recommendations for future research endeavours.

Originality/value

This paper provides originality and value to the field of social robotics ethics by integrating psychology into the ethical discourse and offering a comprehensive understanding of HRI. It introduces three ethical dimensions and provides recommendations for implementing them, contributing to the development of ethical design in social robots and trustworthy AI.

Details

International Journal of Ethics and Systems, vol. 41 no. 1
Type: Research Article
ISSN: 2514-9369

Keywords

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