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Article
Publication date: 9 April 2020

H. Leon Chan, Brett Kawada, Taekjin Shin and Jeff Wang

This study aims to examine whether the pay gap between the chief executive officer (CEO) and non-executive employees affects the firm’s research and development (R&D) efficiency…

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Abstract

Purpose

This study aims to examine whether the pay gap between the chief executive officer (CEO) and non-executive employees affects the firm’s research and development (R&D) efficiency.

Design/methodology/approach

The dependent variable is the firm’s R&D efficiency, defined as a percentage increase in revenue from a 1-per cent increase in R&D spending. The main independent variable is the CEO-employee pay gap, defined as the ratio of annual total compensation for the CEO to the average of non-executive employees of the firm. The authors estimate fixed-effects models to examine the association between R&D efficiency and the pay gap between CEO and non-executive employees.

Findings

Results indicate a negative and significant association between R&D efficiency and CEO-employee pay gap, which suggests that a wider pay gap reduces employee motivation and effort, consistent with pay equity theory. We also find that the CEO-employee pay gap negatively moderates the relationship between employee pay growth and R&D efficiency

Research limitations/implications

Recently enacted pay gap disclosure requirements mandated by the Dodd-Frank Act will make the disparity between CEO and non-executive compensation more salient. This study provides evidence of a firm outcome associated with that disparity.

Originality/value

This study is among the first to investigate the impact of the pay gap on R&D efficiency, a firm outcome not previously explored in the literature. This study also investigates CEO-employee pay gap’s role as a factor that moderates the effects of employee pay growth and institutional ownership on R&D efficiency

Details

Review of Accounting and Finance, vol. 19 no. 2
Type: Research Article
ISSN: 1475-7702

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Article
Publication date: 2 July 2018

Majidul Islam, Ashrafee Tanvir Hossain and Lokman Mia

The purpose of this paper is to examine the role of strategic alliance (SA) and innovation on organizational sustainability using data from North American organizations listed in…

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Abstract

Purpose

The purpose of this paper is to examine the role of strategic alliance (SA) and innovation on organizational sustainability using data from North American organizations listed in the Dunn-Bradstreet database. While organizational economic sustainability could be achieved in several ways, this research investigates the relationship of engagement in SA, product life cycle (PLC) and innovation with organizational sustainability from the perspective of the strategy-based balanced scorecard (BSC) that incorporates the mix of financial as well as environmental and social concerns in an environment.

Design/methodology/approach

This paper reports the results of an empirical study investigating the above relationships in Canadian and American organizations listed in the Dunn & Bradstreet database. The authors analyze the responses to the survey consisting of the questions about firm’s internal process, external environment, strategy, BSC perception and corporate performance of the companies who indicated that they use the BSC.

Findings

Consistent with the authors’ predictions, results show that there are positive and significant relationships between PLC and SA, between innovation and sustainability, and between innovation and SA (though positive but not significant), thus providing support for the hypotheses. Though the methodology the authors applied is acceptable in management accounting research, the authors recognize that there are limitations of this study and further studies are necessary before the results can be generalized.

Originality/value

This paper contributes to the literature by providing empirical evidence encompassing the areas of SA, innovation and performance leading toward sustainability.

Details

Benchmarking: An International Journal, vol. 25 no. 5
Type: Research Article
ISSN: 1463-5771

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Article
Publication date: 11 March 2009

Kam C. Chan, Hung‐Gay Fung and Wai K. Leung

We examine the citations from four international business (IB) journals over 2000‐2004 to show the areas, the journals, and the institutions that impact IB research. The leading…

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Abstract

We examine the citations from four international business (IB) journals over 2000‐2004 to show the areas, the journals, and the institutions that impact IB research. The leading works that influence IB research are primarily management journals, scholarly books, and IB journals. IB research is published in non‐IB journals, as well and this has influenced the recent research in IB journals. U.S. and non‐U.S. academic institutions and non‐academic organizations are among the top 100 institutions that impact IB research, indicating that this research is a truly global endeavor. Finally, recent IB research is influenced more by recent published research than by past research. Scholarly books have become less influential, while the economics, finance, and marketing journals show no change in the influence on IB research over time.

Details

Multinational Business Review, vol. 17 no. 1
Type: Research Article
ISSN: 1525-383X

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Book part
Publication date: 24 October 2015

Roy Toffoli, Michel Librowicz, Ahlem Hajjem and Issam Telahigue

This study investigates how direct cultural interaction between a supplier country’s personnel and host country purchasing decision makers (HCNs) occurring during the exporting of…

Abstract

Purpose

This study investigates how direct cultural interaction between a supplier country’s personnel and host country purchasing decision makers (HCNs) occurring during the exporting of professional, high-contact services can help shape the latter’s perception of the image of the supplier country and their willingness to buy its services or products. The article develops a theoretical framework that identifies those key drivers and their relationship.

Methodology/approach

This is a conceptual paper based on a comprehensive review of the literature complemented by a pilot study with offshore executive MBA programs.

Findings

A conceptual model is developed with a series of testable propositions.

Practical implications

The framework should help companies and organizations involved in the exporting of such services devise programs to bolster the image of their country as a provider of these and other services and products.

Social implications

Trade in services is becoming a lifeline for many developed countries that have seen their manufacturing industries relocate to low labor-cost countries. Thus, it is imperative for these countries to bolster their COO to gain competitive advantage. Developing countries can also use such a framework as a means of improving the overall image of their own country and its products.

Originality/value

This research complements those rare studies done on the acculturation of HCNs by examining, for the first time, this process in the context of the exporting of professional services and on how it can lead to changes in the perception of the HCNs vis-à-vis the image of the supplier country.

Details

International Marketing in the Fast Changing World
Type: Book
ISBN: 978-1-78560-233-7

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Article
Publication date: 1 December 2001

Azura Omar and Marilyn J. Davidson

Provides a review of the position of women in management in a number of countries. Describes how in almost all countries, management positions are dominated by men. Concludes…

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Abstract

Provides a review of the position of women in management in a number of countries. Describes how in almost all countries, management positions are dominated by men. Concludes that, although many similarities were found in women’s work experience across cultures, cultural factors accounted for the unique experiences of women in a given country.

Details

Cross Cultural Management: An International Journal, vol. 8 no. 3/4
Type: Research Article
ISSN: 1352-7606

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Article
Publication date: 19 November 2018

Adilson Carlos Yoshikuni and Alberto Luiz Albertin

This study argues that strategic information systems (SISs) are necessary for organizations’ survival and corporate performance in turbulent economic environments. Applying Miles…

2135

Abstract

Purpose

This study argues that strategic information systems (SISs) are necessary for organizations’ survival and corporate performance in turbulent economic environments. Applying Miles and Snow’s strategy typology, the purpose of this paper is to explore how SIS supports business strategy and corporate performance.

Design/methodology/approach

This study uses quantitative survey data from 389 Brazilian companies during economic crises and analyzes them using structural equation modeling.

Findings

There is strong evidence that SIS promotes capacity and flexibility to create competitive strategies in response to environmental changes. SIS significantly and positively predicts firms’ use of prospector strategies, reducing the need to sacrifice efficiency for innovation. SIS can predict corporate performance more strongly than firms’ strategic orientations can.

Practical implications

The results provide organizations insights on how SIS enables strategic planning processes to create competitive strategy and improve performance during economic turbulence.

Originality/value

This research demonstrates SIS’s positive effects during economic turbulence on competitive strategy and performance, revealing that corporate performance is influenced more by SIS (strategic process) than strategic orientation (content). Hence, this study fills a research gap in the information systems strategy literature by contributing new insights about SIS.

Details

International Journal of Productivity and Performance Management, vol. 67 no. 9
Type: Research Article
ISSN: 1741-0401

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Article
Publication date: 21 November 2017

Hooi Ying Ng, Per Christen Tronnes and Leon Wong

Auditing is seasonal, with the majority of U.S. public companies having a December fiscal year-end. This results in an audit “busy season” and “off-season” with a non-trivial…

263

Abstract

Auditing is seasonal, with the majority of U.S. public companies having a December fiscal year-end. This results in an audit “busy season” and “off-season” with a non-trivial seasonal impact on the pricing of audit services. We apply an economic framework that explains how audit seasonality affects both the magnitude and the price elasticity of audit demand and audit supply. We find that the audit busy season is associated with an audit fee premium of approximately 10% based on a meta-analysis of 97 analyses from 18 audit fee studies of U.S public companies. A meta-regression of the contextual differences in research design between studies reveals that examining only Big N attenuates the busy season effect size but does not eliminate it, and that the busy season effect size may be larger post-SOX.

Details

Journal of Accounting Literature, vol. 40 no. 1
Type: Research Article
ISSN: 0737-4607

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Book part
Publication date: 16 September 2022

Luis Uzeda

This chapter investigates the impact of different state correlation assumptions for out-of-sample performance of unobserved components (UC) models with stochastic volatility

Abstract

This chapter investigates the impact of different state correlation assumptions for out-of-sample performance of unobserved components (UC) models with stochastic volatility. Using several measures of US inflation the author finds that allowing for correlation between inflation’s trend and cyclical (or gap) components is a useful feature to predict inflation in the short run. In contrast, orthogonality between such components improves the out-of-sample performance as the forecasting horizon widens. Accordingly, trend inflation from orthogonal trend-gap UC models closely tracks survey-based measures of long-run inflation expectations. Trend dynamics in the correlated-component case behave similarly to survey-based nowcasts. To carry out estimation, an efficient algorithm which builds upon properties of Toeplitz matrices and recent advances in precision-based samplers is provided.

Details

Essays in Honour of Fabio Canova
Type: Book
ISBN: 978-1-80382-636-3

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Book part
Publication date: 19 November 2014

Miguel Belmonte and Gary Koop

This paper investigates the usefulness of switching Gaussian state space models as a tool for implementing dynamic model selection (DMS) or averaging (DMA) in time-varying…

Abstract

This paper investigates the usefulness of switching Gaussian state space models as a tool for implementing dynamic model selection (DMS) or averaging (DMA) in time-varying parameter regression models. DMS methods allow for model switching, where a different model can be chosen at each point in time. Thus, they allow for the explanatory variables in the time-varying parameter regression model to change over time. DMA will carry out model averaging in a time-varying manner. We compare our exact method for implementing DMA/DMS to a popular existing procedure which relies on the use of forgetting factor approximations. In an application, we use DMS to select different predictors in an inflation forecasting application. We find strong evidence of model switching. We also compare different ways of implementing DMA/DMS and find forgetting factor approaches and approaches based on the switching Gaussian state space model to lead to similar results.

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

Douglas Aghimien, Clinton Aigbavboa, Ayodeji Emmanuel Oke and John Aliu

Digitalisation, which involves the use of digital technologies in transforming an organisation’s activities, transcends just the acquiring of emerging digital tools. Having the…

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Abstract

Purpose

Digitalisation, which involves the use of digital technologies in transforming an organisation’s activities, transcends just the acquiring of emerging digital tools. Having the right people to drive the implementation of these technologies and attaining strategic organisational goals is essential. While most studies have focused on the use of emerging technologies in the construction industry, less attention has been given to the ‘people’ dimension. Therefore, this study aims to assess the people-related features needed for construction digitalisation.

Design/methodology/approach

The study adopted pragmatic thinking using a mixed-method approach. A Delphi was used to achieve the qualitative aspect of the research, while a questionnaire survey conducted among 222 construction professionals was used to achieve the quantitative aspect. The data gathered were analysed using frequency, percentage, mean item score, Kruskal–Wallis H test, exploratory factor analysis and confirmatory factor analysis.

Findings

Based on acceptable reliability, validity and model fit indices, the study found that the people-related factors needed for construction digitalisation can be grouped into technical capability of personnel, attracting and retaining digital talent and organisation’s digital culture.

Practical implications

The findings offer valuable benefits to construction organisations as understanding these identified people features can help lead to better deployment of digital tools and the attainment of the digital transformation.

Originality/value

This study attempts to fill the gap in the shortage of literature exploring the people dimension of construction digitalisation. The study offers an excellent theoretical backdrop for future works on digital talent for construction digitalisation, which has gained less attention in the current construction digitalisation discourse.

Details

Construction Innovation , vol. 24 no. 7
Type: Research Article
ISSN: 1471-4175

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