Search results

1 – 10 of 76
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 1 July 1989

Gil McWilliam and Leslie De Chernatony

This article argues that there are strategic implicationsassociated with our understanding and usage of marketing terminology, inparticular the use of the word “brand”. It shows…

676

Abstract

This article argues that there are strategic implications associated with our understanding and usage of marketing terminology, in particular the use of the word “brand”. It shows how the term “own‐label” has become meaningless and how the terms “manufacturer brand” and “distributor brand” are better descriptors. It further argues that even this distinction is not enough. The term “brand” itself may be too broad in its meaning to be useful. Given the variety of meanings and roles attributed to brands, yet more clarification is required. It is suggested that when a distinction is made between functional and representational brands then the marketing strategies which result may be very different. The need for such clarification is thus seen to be essential.

Details

Marketing Intelligence & Planning, vol. 7 no. 7/8
Type: Research Article
ISSN: 0263-4503

Keywords

Access Restricted. View access options
Article
Publication date: 1 January 1991

Gil McWilliam and Leslie de Chernatony

There is increasing interest in brand valuation as brands havestarted to appear as intangible assets on the balance‐sheet. Theirappearance on the balance‐sheet may lead to…

341

Abstract

There is increasing interest in brand valuation as brands have started to appear as intangible assets on the balance‐sheet. Their appearance on the balance‐sheet may lead to misleading financial information if accountants and auditors do not fully understand how brands are developed; their strategic value; and how they are used by those who buy them. It is intended to clarify the role of brands within both the marketplace and the strategic armoury of the company, so that the financial world may appreciate the value and difference between real and spurious brands, and more precise methodologies may be developed for their valuation.

Details

Managerial Auditing Journal, vol. 6 no. 1
Type: Research Article
ISSN: 0268-6902

Keywords

Access Restricted. View access options
Article
Publication date: 1 April 1997

Gil McWilliam

States that poor brand management has been held responsible for brands with which consumers have low levels of involvement, that is, consumers do not consider them important in…

7277

Abstract

States that poor brand management has been held responsible for brands with which consumers have low levels of involvement, that is, consumers do not consider them important in decision‐making terms, and in consequence appear unthinking and even uncaring about their choices. Argues that if this is the case, then arguably the vast amounts of effort and expenditure invested in brands within many grocery and fast‐moving consumer goods is potentially misplaced. Discusses the nature of high and low level involvement decision making for brands. Presents research which shows that the level of involvement is largely determined at the category level not the brand level. It is therefore beyond the scope of brand management to alter these involvement perceptions, unless they are able to create new categories or sub‐categories for their brands. Argues that this is the real challenge of brand management.

Details

Marketing Intelligence & Planning, vol. 15 no. 2
Type: Research Article
ISSN: 0263-4503

Keywords

Access Restricted. View access options
Article
Publication date: 11 April 2016

Hanjun Lee and Yongmoo Suh

Successful open innovation requires that many ideas be posted by a number of users and that the posted ideas be evaluated to find ideas of high quality. As such, successful open…

1503

Abstract

Purpose

Successful open innovation requires that many ideas be posted by a number of users and that the posted ideas be evaluated to find ideas of high quality. As such, successful open innovation community would have inherently information overload problem. The purpose of this paper is to mitigate the information problem by identifying potential idea launchers, so that they can pay attention to their ideas.

Design/methodology/approach

This research chose MyStarbucksIdea.com as a target innovation community where users freely share their ideas and comments. We extracted basic features from idea, comment and user information and added further features obtained from sentiment analysis on ideas and comments. Those features are used to develop classification models to identify potential idea launchers, using data mining techniques such as artificial neural network, decision tree and Bayesian network.

Findings

The results show that the number of ideas posted and the number of comments posted are the most significant among the features. And most of comment-related sentiment features found to be meaningful, while most of idea-related sentiment features are not in the prediction of idea launchers. In addition, this study show classification rules for the identification of potential idea launchers.

Originality/value

This study dealt with information overload problem in an open innovation context. A large volume of textual customer contents from an innovation community were examined and classification models to mitigate the problem were proposed using sentiment analysis and data mining techniques. Experimental results show that the proposed classification models can help the firm identify potential idea launchers for its efficient business innovation.

Details

Online Information Review, vol. 40 no. 2
Type: Research Article
ISSN: 1468-4527

Keywords

Access Restricted. View access options
Article
Publication date: 8 March 2021

Domingo Martinez-Martinez, Javier Andrades, Manuel Larrán, María José Muriel and María Paula Lechuga Sancho

This paper addresses the link between earnings management (EM) and corporate social responsibility (CSR) in small and medium-sized enterprises (SMEs).

1014

Abstract

Purpose

This paper addresses the link between earnings management (EM) and corporate social responsibility (CSR) in small and medium-sized enterprises (SMEs).

Design/methodology/approach

Data were collected from 317 Spanish SMEs to perform: (1) bivariate analysis between EM, CSR and some firm-factors (i.e. size, sector, sector life cycle stage, corporate age, family ownership, profitability and financial risk); and (2) multiple regression analysis for a better understanding of EM behavior and test the influence of sector life cycle stage variable.

Findings

Results emphasize the relevance of the sector life cycle stage as an explanatory factor. Firms operating in sectors that are growing or declining in terms of sales are more proactive to EM than those with consolidated sales levels. Stratified regression analysis also confirms that the stage of the industry life cycle influences the EM-CSR relationship. Only for SMEs with stable sales in maturity sectors, lower interest in EM can be significantly explained by higher CSR performance. Firms with regular sales levels show a more outstanding socially responsible commitment and are less pressured to legitimize their operational decisions and therefore show lower levels of EM involvement.

Originality/value

This paper makes a twofold contribution. On the one hand, it examines the relationship between EM and CSR, focusing on SMEs' context, in which EM study could be considered incipient. On the other hand, the controversial empirical evidence on the significance and sign of EM and social responsibility link could be explained by the stage of the life cycle of the sector in which each company operates.

Details

Journal of Small Business and Enterprise Development, vol. 28 no. 3
Type: Research Article
ISSN: 1462-6004

Keywords

Access Restricted. View access options
Article
Publication date: 25 March 2022

Cristina Gaio, Tiago Gonçalves and Maria Verónica Sousa

This study aims to examine the association between earnings management (EM) and corporate social responsibility (CSR), as well as whether a firm's CSR orientation moderates the…

2398

Abstract

Purpose

This study aims to examine the association between earnings management (EM) and corporate social responsibility (CSR), as well as whether a firm's CSR orientation moderates the trade-off between accruals earnings management (AEM) and real earnings management (REM).

Design/methodology/approach

Firm-year pooled regressions, based on unbalanced panel data and controlling for country, year and sector fixed effects, were estimated using a sample composed of European companies from 16 countries.

Findings

Results suggest a negative relationship between EM and CSR, consistent with the idea that socially responsible activities are associated with more ethical behavior. Moreover, social responsibility orientation seems to mitigate strongly ERM, which may suggest that managers use less REM in order to protect firm's long-term profitability.

Practical implications

The authors' findings have practical implications for a large group of stakeholders, such as regulators, investors and business partners. Thus, from an ethical perspective, more socially responsible firms present more trustworthy financial information and more sustainable economic performance, which decreases risk assessment from their business partners and remaining stakeholders.

Originality/value

Prior literature focuses mainly on discretionary accruals to study the association between EM and CSR. The authors contribute to the literature by considering both EM strategies, accruals and real operations in a European context, which allows for a better understanding of the relationship between CSR and financial information transparency and quality.

Details

Management Decision, vol. 60 no. 11
Type: Research Article
ISSN: 0025-1747

Keywords

Access Restricted. View access options
Article
Publication date: 24 July 2020

Dawit Bahta, Jiang Yun, Md Rashidul Islam and Muhammad Ashfaq

The purpose of this paper is to examine corporate social responsibility (CSR) and its effect on small and medium enterprises’ (SMEs) innovation capability and financial…

2936

Abstract

Purpose

The purpose of this paper is to examine corporate social responsibility (CSR) and its effect on small and medium enterprises’ (SMEs) innovation capability and financial performance from the perspective of a developing country. It also aims to explore the role of innovation capability as a mediating factor in the linkage between CSR and SMEs’ financial performance.

Design/methodology/approach

A questionnaire was distributed among managers/owners of the sampled companies. Using a data set of 402 Eritrean firms and partial least squares structural equation modeling, direct and mediating effects were tested.

Findings

The result reveals that CSR has a positive and significant effect on the financial performance and innovation capability of SEMs. Besides, innovation capability has a positive and significant effect on the business performance of SMEs. The result also supports a partial mediation effect of innovation capability on the association between CSR and firm performance.

Practical implications

The findings from this research could enhance the awareness of the entrepreneurs, researchers and policymakers on CSR-SMEs’ relationship and help understand the importance of CSR as a crucial driver mechanism for companies to become more innovative and competitive.

Originality/value

By empirically examining the relationship between CSR, innovation capability and performance in SMEs, this study contributes to the ongoing scholarly discussion on the linkage between CSR and financial performance. Also, to the best of the authors’ knowledge, no other study investigated the mediating role of innovation capability on the link between CSR activities and firms’ financial performance in SMEs from a developing country perspective, making substantial contributions to research in terms of theory, practice and policy.

Details

Social Responsibility Journal, vol. 17 no. 6
Type: Research Article
ISSN: 1747-1117

Keywords

Access Restricted. View access options
Article
Publication date: 17 February 2012

Pietro De Giovanni

The purpose of this paper is to investigate the effect of both internal and external environmental management (EM) on the triple bottom line (TBL), which embraces environmental…

9019

Abstract

Purpose

The purpose of this paper is to investigate the effect of both internal and external environmental management (EM) on the triple bottom line (TBL), which embraces environmental, economic, and social performance. Both direct and indirect effects are estimated in order to capture the overall relationships between EM and performance. Furthermore, the paper contributes to the ongoing debate of measuring the latent variable “performance” as a formative rather than reflective construct.

Design/methodology/approach

A conceptual model is drawn up based on the existing literature in EM and considering the TBL paradigm. The model is tested on a large sample of Italian firms; thus, the unit of analysis is represented by single firms. A structural equation model (SEM) is tested to analyze the data, and its estimation is performed using both Lisrel and PLS – namely, covariance‐ and component‐based SEM.

Findings

Covariance‐based SEM shows that internal EM is a successful driver of TBL. EM directly improves environmental and social performance, but contributes only indirectly to the economic bottom line. In contrast, external EM is a less effective driver, contributing only positively to environmental performance and exerting only an indirect, marginal impact on economic performance. When using a formative mode to measure performance and component‐based SEM, internal EM has a positive direct and indirect influence on the TBL; however, external EM does not directly improve economic performance.

Research limitations/implications

Data collection was completed at the end of 2008 and comprises only data about Italian firms. Items in the questionnaire allow for a two‐year lag period.

Practical implications

When targeting to meet the TBL, managers should concentrate their efforts on internal EM, which is more effective than external EM.

Originality/value

The paper tests the direct and indirect impacts of internal and external EM on the TBL measuring performance using a formative model and showing the different results obtained in the causal relationships.

Access Restricted. View access options
Book part
Publication date: 12 March 2020

Lucrezia Songini, Anna Pistoni, Francesco Bavagnoli and Valentina Minutiello

Despite the expected benefits to stakeholders, as well as the number of contributes aiming at identifying and proposing best practices on the integrated reporting (IR) adoption…

Abstract

Despite the expected benefits to stakeholders, as well as the number of contributes aiming at identifying and proposing best practices on the integrated reporting (IR) adoption, it seems that the IR struggles to be diffused in companies. Several are the reasons explaining this evidence. It could mainly be the consequence of some critical issues underlying IR implementation, such as difficulties in the complete application of the IR framework.

Strictly related to this last aspect is the topic of the IR quality that recently has begun to gain interest both in the literature and in the empirical research. Particularly, the issues of IR quality and its determinants now appear to be more important than the IR quantity.

Starting from these premises, this chapter aims to identify the determinants of IR quality. The authors have identified main drivers of IR quality, considering previous studies on voluntary disclosure and in particular on corporate social responsibility (CSR) and sustainability disclosure while with reference to the quality assessment of IR, the authors have used the Integrated Reporting Scoreboard, recently proposed in the literature.

After developing the research hypothesis, an empirical analysis has been carried out on a sample of IRs issued by 55 companies in a three-year period.

The main research results highlight, on the one hand, that the main determinants of IR quality are the country where the company operates, in particular European ones and mandatory IR countries; on the other hand, industry and firm’s size don’t seem to have a positive impact on IR quality.

Details

Non-Financial Disclosure and Integrated Reporting: Practices and Critical Issues
Type: Book
ISBN: 978-1-83867-964-4

Keywords

Access Restricted. View access options
Article
Publication date: 20 April 2015

Carmen Pilar Martí-Ballester

– The purpose of this paper is to analyze investor reactions to ethical screening by pension plan managers.

3637

Abstract

Purpose

The purpose of this paper is to analyze investor reactions to ethical screening by pension plan managers.

Design/methodology/approach

The author presents a sample consisting of data corresponding to 573 pension plans in relation to such aspects as financial performance, inception date, asset size, number of participants, custodial and management fees, and whether their managers adopt ethical screening or give part of their profits to social projects. On this data the author implements the fixed effects panel data model proposed by Vogelsang (2012).

Findings

The results obtained indicate that investors/consumers prefer traditional or solidarity pension plans to ethical pension plans. Furthermore, the findings show that ethical investors/consumers are more (less) sensitive to positive (negative) lagged returns than caring and traditional consumers, causing traditional consumers to contribute to pension plans that they already own.

Research limitations/implications

The author does not know what types of environmental, social and corporate governance criteria have been adopted by ethical pension plan managers and the weight given to each of these criteria for selecting the stock of the firms in their portfolios that could influence in the investors’ behaviour.

Practical implications

The results obtained in the current paper show that investors invest less money in ethical pension plans than in traditional and solidarity pension plans; this could be due to the lack of information for their part. To solve this, management companies could increase the transparency about their corporate social responsibility (CSR) investments to encourage investors to invest in ethical products so these lead to raising CSR standards in companies, and therefore, sustainable development.

Social implications

The Spanish socially responsible investment retail market is still at an early phase of development, and regulators should promote it in order to encourage firms to adopt business activities that take into account societal concerns.

Originality/value

This paper provides new evidence in a field little analysed. This paper contributes to the existing literature by focusing on examining the behaviour of pension funds investors whose investment time horizon is in the long-term while previous literature focus on analysing behaviour of mutual fund investors whose investment time horizon is in the short/medium term what could cause different investors’ behaviour.

Details

Management Decision, vol. 53 no. 3
Type: Research Article
ISSN: 0025-1747

Keywords

1 – 10 of 76
Per page
102050