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Open Access
Article
Publication date: 16 February 2021

Joanna Ho, Cody Lu and Lorenzo Lucianetti

This paper aims to examine whether and how two firm-level factors jointly moderate the relation between corporate social responsibility (CSR) activities and firm performance: (1…

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Abstract

Purpose

This paper aims to examine whether and how two firm-level factors jointly moderate the relation between corporate social responsibility (CSR) activities and firm performance: (1) the “alignment” between a firm's CSR activities and risk preferences and (2) performance measurement systems (PMS).

Design/methodology/approach

Using survey responses from top managers of private Italian companies and matching archival data on the financial performance of these companies, the authors show that the positive effect of CSR activities on firm performance is contingent upon CSR–risk alignment, which creates competitive advantages, and the extent to which the firm's PMS are supportive of its strategic initiatives.

Findings

The findings suggest that to extract economic benefits from CSR activities, firms must align CSR activities with their risk preferences and rely on PMS to overcome the causal ambiguity between CSR activities and competitive advantage.

Originality/value

Overall, this study contributes to both the CSR–firm performance and consequences of PMS literature and holds significant practical implications.

Details

Management Decision, vol. 59 no. 13
Type: Research Article
ISSN: 0025-1747

Keywords

Book part
Publication date: 28 October 2024

Huan Kuang, Huimin Li, Cody Lu and Bo Xu

Demographic characteristics such as race and ethnicity have long been shown to affect individuals' decision-making and can be associated with various behavioral outcomes. In this…

Abstract

Demographic characteristics such as race and ethnicity have long been shown to affect individuals' decision-making and can be associated with various behavioral outcomes. In this paper, we examine the association between the ethnicity of a chief financial officer (CFO) and financial reporting conservatism in a large sample of US public firms. We find that firms headed by CFOs of nonwhite ethnicities exhibit less conservative financial reporting than firms headed by white CFOs; however, this effect is attenuated for firms facing greater external scrutiny. Moreover, nonwhite CFOs in our sample recognize a higher level of discretionary accruals than white CFOs. Our study contributes to the literature on financial reporting and answers the call for more studies on top manager ethnicity effects. More importantly, our findings hold implications for both regulators and investors, given the prevalence and significance of diversity initiatives in today's globalized business environment.

Details

Advances in Accounting Behavioral Research Volume 28
Type: Book
ISBN: 978-1-83608-285-9

Keywords

Content available
Book part
Publication date: 28 October 2024

Abstract

Details

Advances in Accounting Behavioral Research Volume 28
Type: Book
ISBN: 978-1-83608-285-9

Article
Publication date: 1 September 1998

Paul Herbig and Lawrence Jacobs

Explores the influence of Japan’s culture on its innovative strengths and weaknesses. Indicates that Japan is good at evolutionary and process innovation but not so hot on…

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Abstract

Explores the influence of Japan’s culture on its innovative strengths and weaknesses. Indicates that Japan is good at evolutionary and process innovation but not so hot on inventing. Links this to Hofstede’s cultural dimensions, comparing Japanese with US results. Attempts to link Japanese cultural attributes to rice and its consequent agricultural system and associated human relations. Devotes a section each to Japanese collectivism, power, uncertainty avoidance, masculinity/femininity, and Confucianism. Finds that Japanese culture does not promote individuality or risk‐taking (unlike the US), but does excel at process technology.

Details

Cross Cultural Management: An International Journal, vol. 5 no. 3
Type: Research Article
ISSN: 1352-7606

Keywords

Book part
Publication date: 7 October 2015

Azizah Ahmad

The strategic management literature emphasizes the concept of business intelligence (BI) as an essential competitive tool. Yet the sustainability of the firms’ competitive…

Abstract

The strategic management literature emphasizes the concept of business intelligence (BI) as an essential competitive tool. Yet the sustainability of the firms’ competitive advantage provided by BI capability is not well researched. To fill this gap, this study attempts to develop a model for successful BI deployment and empirically examines the association between BI deployment and sustainable competitive advantage. Taking the telecommunications industry in Malaysia as a case example, the research particularly focuses on the influencing perceptions held by telecommunications decision makers and executives on factors that impact successful BI deployment. The research further investigates the relationship between successful BI deployment and sustainable competitive advantage of the telecommunications organizations. Another important aim of this study is to determine the effect of moderating factors such as organization culture, business strategy, and use of BI tools on BI deployment and the sustainability of firm’s competitive advantage.

This research uses combination of resource-based theory and diffusion of innovation (DOI) theory to examine BI success and its relationship with firm’s sustainability. The research adopts the positivist paradigm and a two-phase sequential mixed method consisting of qualitative and quantitative approaches are employed. A tentative research model is developed first based on extensive literature review. The chapter presents a qualitative field study to fine tune the initial research model. Findings from the qualitative method are also used to develop measures and instruments for the next phase of quantitative method. The study includes a survey study with sample of business analysts and decision makers in telecommunications firms and is analyzed by partial least square-based structural equation modeling.

The findings reveal that some internal resources of the organizations such as BI governance and the perceptions of BI’s characteristics influence the successful deployment of BI. Organizations that practice good BI governance with strong moral and financial support from upper management have an opportunity to realize the dream of having successful BI initiatives in place. The scope of BI governance includes providing sufficient support and commitment in BI funding and implementation, laying out proper BI infrastructure and staffing and establishing a corporate-wide policy and procedures regarding BI. The perceptions about the characteristics of BI such as its relative advantage, complexity, compatibility, and observability are also significant in ensuring BI success. The most important results of this study indicated that with BI successfully deployed, executives would use the knowledge provided for their necessary actions in sustaining the organizations’ competitive advantage in terms of economics, social, and environmental issues.

This study contributes significantly to the existing literature that will assist future BI researchers especially in achieving sustainable competitive advantage. In particular, the model will help practitioners to consider the resources that they are likely to consider when deploying BI. Finally, the applications of this study can be extended through further adaptation in other industries and various geographic contexts.

Details

Sustaining Competitive Advantage Via Business Intelligence, Knowledge Management, and System Dynamics
Type: Book
ISBN: 978-1-78441-764-2

Keywords

Content available
Book part
Publication date: 14 October 2022

Abstract

Details

The Justice System and the Family: Police, Courts, and Incarceration
Type: Book
ISBN: 978-1-80382-360-7

Book part
Publication date: 30 August 2019

Jessica Valles

Drawing from theories of modernization and socioemotional selectivity, this study investigates the effect of familial support on the relationship between immigrant generation and…

Abstract

Purpose

Drawing from theories of modernization and socioemotional selectivity, this study investigates the effect of familial support on the relationship between immigrant generation and mental health service use for Asian American and Latinx older adults.

Methodology/Approach

Using the data from the National Latino and Asian American Study (NLAAS) 2002–2003, nested logistic regressions (N = 810) were used to test the effects of familial support (parent–child relationship quality) on the relationship between immigrant generation and the use of mental health services. Differences in familial support between older adults and their younger counterparts were also accounted for.

Findings

The results indicate that familial support partially attenuates the relationship between immigrant generation and mental health service use, but only for Latinx groups. Familial support was not significantly different for older adults than that of those younger in age.

Research Limitations/Implications

Findings suggest the need for a better understanding of familial support as it relates to mental health service use for these groups. Approaches to improving the access to, and the overall use of, mental health services should be sensitive to ethnic variation. Immigrant groups may also endure stressors associated with legal and citizenship status. Future research should consider the effect of these political identities on mental health. Studies on parent–child relationship quality should also be longitudinal in order to better understand the dynamic nature of familial support across the life course.

Originality/Value of Paper

This chapter addresses gaps in the literature as Asian Americans are relatively understudied group with regard to mental health. Previous studies showed that US-born Asian American and Latinx populations are more likely to use mental health services than their foreign-born counterparts, but the effects of generation status and familial support for older adults are unclear.

Details

Underserved and Socially Disadvantaged Groups and Linkages with Health and Health Care Differentials
Type: Book
ISBN: 978-1-83867-055-9

Keywords

Book part
Publication date: 8 May 2019

Barrie Gunter

Abstract

Details

Children and Mobile Phones: Adoption, Use, Impact, and Control
Type: Book
ISBN: 978-1-78973-036-4

Article
Publication date: 13 June 2019

Lei Wang, Yaojia Zheng, Guirong Li, Yanyan Li, Zhenni Fang, Cody Abbey and Scott Rozelle

China’s rapid pace of urbanization has resulted in millions of rural residents migrating from rural areas to urban areas for better job opportunities. Due to economic pressures…

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Abstract

Purpose

China’s rapid pace of urbanization has resulted in millions of rural residents migrating from rural areas to urban areas for better job opportunities. Due to economic pressures and the nature of China’s demographic policies, many of these migrants have been forced to leave their children with relatives – typically paternal grandparents – at home in the countryside. Thus, while income for most migrant families has risen, a major unintended consequence of this labor movement has been the emergence of a potentially vulnerable sub-population of left-behind children (LBCs). The purpose of this paper is to examine the impacts of parental migration on both the academic performance and mental health of LBCs.

Design/methodology/approach

Longitudinal data were drawn from three waves of a panel survey that followed the same students and their families – including their migration behavior (i.e. whether both parents, one parent, no parent migrated) – between 2015 and 2016. The survey covers more than 33,000 students in one province of central China. The authors apply a student fixed-effects model that controls for both observable and unobservable confounding variables to explicate the causal effects of parental migration on the academic and mental health outcomes for LBC. The authors also employ these methods to test whether these effects differ by the type of migration or by gender of the child.

Findings

The authors found no overall impact of parental migration on either academic performance or mental health of LBCs, regardless of the type of migration behavior. The authors did find, however, that when the authors examined heterogeneous effects by gender (which was possible due to the large sample size), parental migration resulted in significantly higher anxiety levels for left-behind girls. The results suggest that parental migration affects left-behind boys and girls differently and that policymakers should take a more tailored approach to addressing the problems faced by LBCs.

Originality/value

The main contributions of this paper come from the large and representative sample, as well as the causal effects analysis of being left-behind on both academic performance and mental health. First, the paper uses comprehensive panel data from a representative and populous province in China, and the sample size is the largest one among LBC-related papers to the authors’ knowledge. Second, the paper separately examines the causal effects on the student outcomes of different migration strategies. Third, the paper analyzes the heterogeneous effects of different migration strategies on LBC gender. The authors believe that the paper makes a key contribution to the literature.

Details

China Agricultural Economic Review, vol. 11 no. 4
Type: Research Article
ISSN: 1756-137X

Keywords

Article
Publication date: 7 December 2022

Ahmed Mohammed, Tarek Zayed, Fuzhan Nasiri and Ashutosh Bagchi

This paper extends the authors’ previous research work investigating resilience for municipal infrastructure from an asset management perspective. Therefore, this paper aims to…

Abstract

Purpose

This paper extends the authors’ previous research work investigating resilience for municipal infrastructure from an asset management perspective. Therefore, this paper aims to formulate a pavement resilience index while incorporating asset management and the associated resilience indicators from the authors’ previous research work.

Design/methodology/approach

This paper introduces a set of holistic-based key indicators that reflect municipal infrastructure resiliency. Thenceforth, the indicators were integrated using the weighted sum mean method to form the proposed resilience index. Resilience indicators weights were determined using principal components analysis (PCA) via IBM SPSS®. The developed framework for the PCA was built based on an optimization model output to generate the required weights for the desired resilience index. The output optimization data were adjusted using the standardization method before performing PCA.

Findings

This paper offers a mathematical approach to generating a resilience index for municipal infrastructure. The statistical tests conducted throughout the study showed a high significance level. Therefore, using PCA was proper for the resilience indicators data. The proposed framework is beneficial for asset management experts, where introducing the proposed index will provide ease of use to decision-makers regarding pavement network maintenance planning.

Research limitations/implications

The resilience indicators used need to be updated beyond what is mentioned in this paper to include asset redundancy and structural asset capacity. Using clustering as a validation tool is an excellent opportunity for other researchers to examine the resilience index for each pavement corridor individually pertaining to the resulting clusters.

Originality/value

This paper provides a unique example of integrating resilience and asset management concepts and serves as a vital step toward a comprehensive integration approach between the two concepts. The used PCA framework offers dynamic resilience indicators weights and, therefore, a dynamic resilience index. Resiliency is a dynamic feature for infrastructure systems. It differs during their life cycle with the change in maintenance and rehabilitation plans, systems retrofit and the occurring disruptive events throughout their life cycle. Therefore, the PCA technique was the preferred method used where it is data-based oriented and eliminates the subjectivity while driving indicators weights.

Details

Construction Innovation , vol. 24 no. 3
Type: Research Article
ISSN: 1471-4175

Keywords

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