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Article
Publication date: 4 December 2024

Nizhou Yu, Duan Liu and Hong Wan

Amid the increasing water risks faced by firms, external investors are becoming more interested in corporate water disclosure and research on its drivers has become prominent…

44

Abstract

Purpose

Amid the increasing water risks faced by firms, external investors are becoming more interested in corporate water disclosure and research on its drivers has become prominent. This paper aims to investigate the impact of water resource tax (WRT) on water disclosure and other related drivers.

Design/methodology/approach

This study uses the WRT policy as a quasi-natural experiment and applies the difference-in-differences method.

Findings

The results indicate that WRT policy significantly stimulates water disclosure. Improving green innovation and strengthening internal control are potential channels through which WRT works. Moreover, WRT’s effect is more pronounced in firms that face high institutional pressures and have better internal resource support.

Practical implications

The findings suggest that water-sensitive firms should disclose water information to acquire resources from external stakeholders to support their green transition. It also provides implications for governments to incorporate other external forces in shaping the direction and intensity of WRT and consider the resource constraints of small and private firms in green transformation.

Social implications

This study is of assistance in promoting water environmental protection in areas experiencing water stress and provides an opportunity for external stakeholders (external investors, nongovernmental organizations, governments, consumers, suppliers, communities and media) to advocate the water disclosure of firms with high water risks.

Originality/value

The attempt is novel in the context of considering the water regulation risks and the demands of external stakeholders. It provides new insights into the factors influencing water disclosure from the perspective of political stakeholders.

Details

Sustainability Accounting, Management and Policy Journal, vol. 16 no. 2
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 16 December 2024

Deshuai Hou, Junnan Yan, Qiong Sun and Ying Chen

Sustainable development requires companies to achieve a long-term balance between the economic, environmental and social spheres in their development process, and is not limited…

100

Abstract

Purpose

Sustainable development requires companies to achieve a long-term balance between the economic, environmental and social spheres in their development process, and is not limited to long-term commercial success. Enhancing corporate environmental, social and governance (ESG) performance plays a critical role in achieving sustainable economic and social development. The purpose of this study is to empirically examine the influence of short-selling on corporate ESG performance and unravel the mechanisms involved.

Design/methodology/approach

The authors use the data from Chinese A-share listed companies spanning from 2010 to 2021 as the research sample and conduct empirical research using mediating effect model, instrumental variables and difference-in-differences methods.

Findings

The findings suggest that short-selling has a positive impact on ESG performance, thus, contributing to the realization of sustainable development goals (SDGs) and achieving a balanced development of economy, environment and society, rather than only promoting corporate longevity. This can be attributed to short-selling’s ability to strengthen supervision constraints on firms, improve firms’ intrinsic capabilities and promote firms’ green technological innovation. Furthermore, the ESG-enhancing effects of short-selling are contingent upon the internal and external governance levels of the firms. That is, short-selling has a more significant effect on ESG performance enhancement for firms with weaker internal and external governance. The extended analysis finds that concerning firms’ market advantage, the positive impact of short-selling on ESG is more pronounced for firms with weak monopoly power and those facing intense industry competition. In addition, when examining firms’ individual characteristics, the ESG-enhancing effect of short-selling is more potent for nonstate-owned firms, those with a shorter listing history and those facing a heightened risk of resource mismatch.

Practical implications

This study provides theoretical support and empirical evidence from the perspective of short-selling to help boost corporate ESG development and improve corporate contributions to sustainable development. ESG is the concrete projection of sustainable development concept at the firm level. Good ESG performance contributes to the realization of the SDGs by influencing the strategy, operation and management of the enterprise, and promoting the enterprise to more actively create the comprehensive value of the economy, society and environment.

Social implications

The results of this study show that short-selling can significantly enhance corporate ESG performance and strengthen corporate sustainability initiatives, thereby promoting the realization of SDGs at the firm level. These findings carry substantial implications, not only foster the improvement of China’s capital market system but also provide empirical evidence from China for capital market policy-making and sustainable development practices in other emerging markets.

Originality/value

This study not only addresses the gap in studying ESG performance from the perspective of short-selling behavior but also enriches the research on the economic consequences of short-selling and enriches the literature on the determinants of ESG performance.

Details

Sustainability Accounting, Management and Policy Journal, vol. 16 no. 2
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 29 August 2024

YunYing (Susan) Zhong

This study aims to investigate the work experience of women in hospitality with the job demands-resources (JD-R) theory. By focusing on job resources, job demands (emotional and…

90

Abstract

Purpose

This study aims to investigate the work experience of women in hospitality with the job demands-resources (JD-R) theory. By focusing on job resources, job demands (emotional and physical), work engagement, emotional exhaustion and turnover intention, this study examines (1) female workers’ perceptions of these variables; (2) how race, age and job positions affect perceptions and (3) structural relationships among these variables.

Design/methodology/approach

The study collected 412 responses from American female hospitality workers via an online survey. Descriptive statistics and independent T-tests were conducted using SPSS to analyze professional experiences and differences based on individual characteristics. Path analysis was conducted using Amos 28 to assess the structural relationships among variables.

Findings

Female hospitality workers generally feel engaged, experience low emotional exhaustion and have low turnover intention. Younger or front-line women reported higher emotional exhaustion, lower engagement and greater likelihood to quit. Unexpectedly, emotional resources do not significantly affect work engagement, but physical resources increase it.

Practical implications

The study provides directions to establish specific well-being and organizational support initiatives to retain female hospitality workers.

Originality/value

This study offers fresh insights into the JD-R theory by examining the experiences of American female hospitality employees using a non-comparative lens. Although existing literature highlights women’s unfavorable positions relative to male counterparts, this study reveals rather positive perspectives. Additionally, it presents a dual psychological process of how job resources and demands affect women’s work experience and the varying impacts of job demands on work engagement.

Details

Journal of Hospitality and Tourism Insights, vol. 8 no. 3
Type: Research Article
ISSN: 2514-9792

Keywords

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Publication date: 3 March 2025

Amin Khalifeh, Husam Ananzeh, Belal Mathani, Mohammed Alrousan, Ahmad Samed Al-Adwan, Mohammad Al Khasaawneh and Fandi Omeish

This study aims to empirically examine the influence of transformational leadership on job satisfaction in Jordanian commercial banks through knowledge sharing as a mediator. The…

Abstract

This study aims to empirically examine the influence of transformational leadership on job satisfaction in Jordanian commercial banks through knowledge sharing as a mediator. The data were collected from 232 employees and then analyzed through regression analysis using SPSS. The results revealed that there is a significant influence of transformational leadership on job satisfaction, as well as a significant influence of knowledge sharing on this relationship. These findings imply that if managers adopt transformational leadership, their subordinates can be satisfied with their jobs, specifically if they facilitate knowledge sharing. This study sheds light on improving organizational performance and employee engagement in a specific context and provides excellent direction for future contributions.

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Article
Publication date: 14 August 2024

Yajun Zhang, Luni Zhang, Junwei Zhang, Jingjing Wang and Muhammad Naseer Akhtar

Drawing upon the cognitive-affective processing system (CAPS) framework, the current study proposes a dual-pathway model that suggests self-serving leadership has a positive…

236

Abstract

Purpose

Drawing upon the cognitive-affective processing system (CAPS) framework, the current study proposes a dual-pathway model that suggests self-serving leadership has a positive influence on employee knowledge hiding. The study also examines the mediating effects of relative deprivation and emotional exhaustion, as well as the moderating effect of political skill, to provide a comprehensive understanding of these relationships.

Design/methodology/approach

This study employed two-wave time-lagged survey data collected from 644 employees in 118 teams within a company based in Shenzhen, China. Moreover, hierarchical linear modeling (HLM) was used to test the hypothesized relationships.

Findings

The results indicated that self-serving leadership positively influenced employee knowledge hiding, and this relationship was mediated by relative deprivation and emotional exhaustion. Additionally, political skill was found to negatively moderate both the direct relationship between self-serving leadership and relative deprivation and emotional exhaustion, and the indirect path from self-serving leadership to employee knowledge hiding through relative deprivation and emotional exhaustion.

Originality/value

This study makes a unique contribution to the knowledge management literature in several ways. First, it introduces self-serving leadership as a predictor of employee knowledge hiding, expanding the current understanding of this phenomenon. Second, it offers a novel conceptualization, suggesting that employees coping with self-serving leadership may experience relative deprivation and emotional exhaustion, and these factors can predict their engagement in knowledge hiding. Third, the research findings on the moderating role of political skill push the boundaries of the knowledge-hiding literature, providing new insights into the conditions under which this behavior occurs.

Details

Management Decision, vol. 63 no. 3
Type: Research Article
ISSN: 0025-1747

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Article
Publication date: 18 February 2025

Chunyu Zhang, Jiayan Xu and Liping Liu

The purpose of this study is to explore the relationships between shared leadership, psychological contract, felt obligation and employees’ creative deviance as well as to…

23

Abstract

Purpose

The purpose of this study is to explore the relationships between shared leadership, psychological contract, felt obligation and employees’ creative deviance as well as to investigate the mediating role of psychological contract and the moderating role of felt obligation in these relationships.

Design/methodology/approach

This study used convenience sampling to obtain longitudinal data collected (interval of one week) from 348 frontline hotel employees. The SPSS Process Model 5 was used to test the moderated mediation model.

Findings

The results indicated that shared leadership has a significant positive impact on both employee creative deviance and psychological contract and psychological contract positively influences creative deviance. The results confirmed that the psychological contract mediated the relationship between shared leadership and employee creative deviance. The study also highlighted the moderating role of felt obligation on the relationship between shared leadership and employee creative deviance.

Originality/value

This study contributes to the literature on shared leadership, psychological contract, felt obligation and creative deviance by providing empirical evidence of the mediating and moderating effects of psychological contract and felt obligation on the relationship between shared leadership and employee creative deviance. The findings offer practical insights into how organizations can leverage shared leadership to enhance employee creative deviance through psychological contract and felt obligation.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

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Article
Publication date: 18 February 2025

Shu-hsien Liao, Retno Widowati and Shang-Chen Chan

The delivery service business model is the final link in logistics for both online-and-offline (O2O) businesses. O2O business models combine e-commerce and physical commerce…

4

Abstract

Purpose

The delivery service business model is the final link in logistics for both online-and-offline (O2O) businesses. O2O business models combine e-commerce and physical commerce, using online marketing techniques to drive consumption in physical channels. Regarding collaborative recommendation, a recommendation mechanism involves two or more parties, such as logistics, retail firms and e-commerce operators, working together to obtain necessary consumer information and knowledge, such as profiles and preferences, as the basis for personalized product recommendations. Thus, delivery service and O2O purchasing integration for retail collaborative recommendations development are valuable research issues on retail and distribution management.

Design/methodology/approach

This study implements two-stage data mining analytics for clustering and association rules analysis, to investigate Taiwan consumers' (n = 2,169) preferences for delivery service. This process clarifies delivery service and O2O purchasing behaviours and preferences to find knowledge profiles/patterns/rules for retail collaborative recommendations.

Findings

This study first found several knowledge profiles/patterns/rules on our subjects. Discussion and implications for Taiwan retail and delivery service operators are also presented. The research findings show that delivery service is a valuable resource for O2O business models for retail collaborative recommendations.

Originality/value

Regarding originality and value, collaborative recommendation is a mechanism that seeks to understand consumers' lives and context. From the retail perspective, delivery and retail operators can join to discover valuable data on the platform through interactive data on consumer preferences for delivery service and O2O purchasing. These operators can then summarize the information to make collaborative recommendations more accurately, thus increasing O2O purchasing.

Details

International Journal of Retail & Distribution Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-0552

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Article
Publication date: 24 September 2024

Bee-Lia Chua, Seongseop (Sam) Kim, Esther Sii Wei Ling, Yuchen Xu, Hyungseo Bobby Ryu and Heesup Han

Wellness tourism is growing in importance as increasing numbers of travelers place a priority on their health and well-being by traveling. This study examined the relationships…

299

Abstract

Purpose

Wellness tourism is growing in importance as increasing numbers of travelers place a priority on their health and well-being by traveling. This study examined the relationships between wellness tourism destination attributes, perceived quality, perceived mental health, eudaimonic well-being, overall satisfaction and behavioral loyalty to corroborate a model explaining wellness tourism destination loyalty in Thailand.

Design/methodology/approach

The conceptual model of this study was examined using a survey research design. The survey questionnaire was distributed to Chinese tourists who had previously traveled to Thailand and engaged in wellness tourism activities during their trip.

Findings

The findings revealed that healthful food choices, core facilities and staff service significantly influenced perceived quality. This perceived quality was a crucial factor in determining perceived mental health, which in turn impacted eudaimonic well-being. Overall satisfaction was directly influenced by perceived quality, perceived mental health and eudaimonic well-being. Additionally, perceived quality had a direct effect on behavioral loyalty.

Practical implications

With the growing global interest in wellness and travel, this study offers valuable insights for tourism marketers in Thailand to enhance their wellness tourism strategies. Tourism organizations should emphasize the quality of food, facilities and staff service to attract wellness-oriented travelers.

Originality/value

This study highlights the interconnectedness of perceived quality, good mental health and eudaimonic well-being. High-quality experiences contribute to improved mental health and in turn enhance eudaimonic well-being.

Details

Journal of Hospitality and Tourism Insights, vol. 8 no. 3
Type: Research Article
ISSN: 2514-9792

Keywords

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Article
Publication date: 18 March 2024

Maha Shehadeh, Hashem Alshurafat and Omar Arabiat

This study aims to analyze the impact of digital transformation on firm performance within the banking sector, specifically focusing on the Amman Stock Exchange (ASE)-listed banks…

327

Abstract

Purpose

This study aims to analyze the impact of digital transformation on firm performance within the banking sector, specifically focusing on the Amman Stock Exchange (ASE)-listed banks from 2015 to 2022. Additionally, it explores the influence of gender dynamics on the implementation and outcomes of these digital transformation initiatives.

Design/methodology/approach

The study adopts a robust empirical approach, using manual content analysis of annual reports from ASE-listed banks. The Digital Transformation Disclosure Index (DTDI) is used to assess the extent and nature of digital transformation initiatives within these banks. The methodology is designed to provide a comprehensive evaluation of the correlation between digital transformation efforts, firm performance and gender dynamics.

Findings

The research reveals that digital transformation initiatives have a significant positive impact on the performance of ASE-listed banks. It also uncovers nuanced insights into the role of gender dynamics, indicating that gender diversity within firms influences the adoption and success of digital transformation strategies in complex ways.

Research limitations/implications

The findings of this study contribute to the understanding of digital transformation in the banking sector, offering empirical evidence on its benefits for firm performance. Additionally, the study illuminates the intricate role of gender dynamics in digital transformation, providing a new perspective on organizational diversity within the context of technological change.

Originality/value

This research pioneers in academically linking digital transformation and gender dynamics within the banking sector, addressing a notable gap and introducing a fresh academic perspective. Practically, it equips banking executives and policymakers with actionable insights for gender-inclusive digital strategies, crucial for enhanced firm performance. Methodologically, the study sets a benchmark in research innovation, using the DTDI to offer a replicable model for future investigations in this evolving field.

Details

Competitiveness Review: An International Business Journal, vol. 35 no. 2
Type: Research Article
ISSN: 1059-5422

Keywords

Available. Open Access. Open Access
Article
Publication date: 14 December 2023

Xuanhui Liu, Karl Werder, Alexander Maedche and Lingyun Sun

Numerous design methods are available to facilitate digital innovation processes in user interface design. Nonetheless, little guidance exists on their appropriate selection…

707

Abstract

Purpose

Numerous design methods are available to facilitate digital innovation processes in user interface design. Nonetheless, little guidance exists on their appropriate selection within the design process based on specific situations. Consequently, design novices with limited design knowledge face challenges when determining suitable methods. Thus, this paper aims to support design novices by guiding the situational selection of design methods.

Design/methodology/approach

Our research approach includes two phases: i) we adopted a taxonomy development method to identify dimensions of design methods by reviewing 292 potential design methods and interviewing 15 experts; ii) we conducted focus groups with 25 design novices and applied fuzzy-set qualitative comparative analysis to describe the relations between the taxonomy's dimensions.

Findings

We developed a novel taxonomy that presents a comprehensive overview of design conditions and their associated design methods in innovation processes. Thus, the taxonomy enables design novices to navigate the complexities of design methods needed to design digital innovation. We also identify configurations of these conditions that support the situational selections of design methods in digital innovation processes of user interface design.

Originality/value

The study’s contribution to the literature lies in the identification of both similarities and differences among design methods, as well as the investigation of sufficient condition configurations within the digital innovation processes of user interface design. The taxonomy helps design novices to navigate the design space by providing an overview of design conditions and the associations between methods and these conditions. By using the developed taxonomy, design novices can narrow down their options when selecting design methods for their specific situations.

Details

International Journal of Innovation Science, vol. 17 no. 2
Type: Research Article
ISSN: 1757-2223

Keywords

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