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Book part
Publication date: 9 March 2021

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Global Tariff War: Economic, Political and Social Implications
Type: Book
ISBN: 978-1-80071-314-7

Available. Content available
Article
Publication date: 1 May 2006

71

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Disaster Prevention and Management: An International Journal, vol. 15 no. 3
Type: Research Article
ISSN: 0965-3562

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Article
Publication date: 27 January 2022

Manish Gupta, Weiguo Fan and Aviral Kumar Tiwari

2749

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Management Decision, vol. 60 no. 2
Type: Research Article
ISSN: 0025-1747

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Article
Publication date: 6 January 2022

Manish Gupta, Jiju Antony and Jacob Kjær Eskildsen

406

Abstract

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The TQM Journal, vol. 34 no. 1
Type: Research Article
ISSN: 1754-2731

Available. Open Access. Open Access
Article
Publication date: 17 May 2022

Subhodeep Mukherjee, Manish Mohan Baral, Venkataiah Chittipaka, Surya Kant Pal and Ramji Nagariya

Immunization is one of the most cost-effective ways to save lives while promoting good health and happiness. The coronavirus disease 2019 (COVID-19) pandemic has served as a stark…

1834

Abstract

Purpose

Immunization is one of the most cost-effective ways to save lives while promoting good health and happiness. The coronavirus disease 2019 (COVID-19) pandemic has served as a stark reminder of vaccines' ability to prevent transmission, save lives, and have a healthier, safer and more prosperous future. This research investigates the sustainable development (SD) of the COVID-19 vaccine supply chain (VSC).

Design/methodology/approach

This study investigates the relationship between internal process, organizational growth, and its three pillars of SD environmental sustainability, economic sustainability and social sustainability. Survey-based research is carried out in the hospitals providing COVID-19 vaccines. Nine hypotheses are proposed for the study, and all the hypotheses got accepted. The survey was sent to 428 respondents and received 291 responses from health professionals with a response rate of 68%. For the study, the healthcare professionals working in both private and public hospitals across India were selected.

Findings

The structural equation modelling (SEM) approach is used to test the hypothesis. All nine hypotheses are supported. This study examines a link between internal processes and organizational learning and the three sustainability pillars (environmental sustainability, economic sustainability and social sustainability).

Practical implications

This study will help the management and the policymakers to think and adopt SD in the COVID-19 VSC. This paper also implies that robust immunization systems will be required in the future to ensure that people worldwide are protected from COVID-19 and other diseases.

Originality/value

This paper shows the relationship between organizational learning and internal process with environmental sustainability, economic sustainability and social sustainability for the COVID-19. Studies on VSC of COVID-19 are not evident in any previous literature.

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Journal of Humanitarian Logistics and Supply Chain Management, vol. 13 no. 2
Type: Research Article
ISSN: 2042-6747

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Available. Content available
534

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International Journal of Organizational Analysis, vol. 30 no. 4
Type: Research Article
ISSN: 1934-8835

Available. Open Access. Open Access
Article
Publication date: 13 December 2022

Manish Bansal

The study aims to investigate how the presence and absence of institutional equivalents (interaction of industry peers and local peers) affect the earnings management practices of…

1642

Abstract

Purpose

The study aims to investigate how the presence and absence of institutional equivalents (interaction of industry peers and local peers) affect the earnings management practices of firms.

Design/methodology/approach

The study uses discretionary accruals to operationalize earnings management. A sample of 18,744 Bombay Stock Exchange (BSE) listed firm years spanning over 12 financial years (March 2010–March 2021) has been considered and analyzed through panel data regression models.

Findings

The author’s results show that the earnings management practices of a firm's institutional equivalents and the firm's own earnings management are positively associated, implying that firms closely follow their institutional equivalents. This association is found to be more pronounced among focal firms when the difference between the earnings management levels of industry peers and local peers is greater. Further, the author find that large firms aggressively imitate their industry peers and local peers, whereas profitability does not influence their imitation behavior.

Practical implications

The author’s findings have implications for understanding peer imitation processes, particularly when firms face increasingly multifaceted institutional environments. It suggests auditors and analysts take into account the earnings management practices of local and industry peers while analyzing the client's financial statements and making forecasts, respectively.

Originality/value

The study is among the pioneering attempts to explore the domain of earnings management from the lens of institutional equivalence and provides compelling evidence that the interaction of industry peers and local peers impacts the earnings management practices of firms.

Details

Asian Journal of Accounting Research, vol. 8 no. 2
Type: Research Article
ISSN: 2443-4175

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Book part
Publication date: 12 June 2020

Free Access. Free Access

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Mentorship-driven Talent Management
Type: Book
ISBN: 978-1-78973-691-5

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Book part
Publication date: 22 November 2024

Free Access. Free Access

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Creating Pathways for Prosperity
Type: Book
ISBN: 978-1-83549-122-5

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Abstract

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Personnel Review, vol. 51 no. 8
Type: Research Article
ISSN: 0048-3486

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