Search results

1 – 5 of 5
Per page
102050
Citations:
Loading...
Available. Open Access. Open Access
Article
Publication date: 18 June 2021

Samuel Mongrut, Manuel Tello Marín, Maria del Carmen Torres Postigo and Darcy Fuenzalida O’Shee

This paper aims to identify what are the moderating factors affecting the relationship between firms’ adoption of international financial and reporting standards (IFRS) and the…

2758

Abstract

Purpose

This paper aims to identify what are the moderating factors affecting the relationship between firms’ adoption of international financial and reporting standards (IFRS) and the firm’s opacity.

Design/methodology/approach

This study uses the meta-analysis methodology from Hunter et al. (1982) to find if the mere IFRS adoption reduces firm’s opacity and a meta-regression from Stanley and Jarrell (1989) to identify the moderating factors that may influence this relationship.

Findings

Contrary to previous studies, this study finds a low, negative and nonsignificant correlation between IFRS adoption and firms’ opacity, but this relationship depends on the geographical region. Using 34 results from 28 studies from different continents published between 2005 and 2018 this study finds that IFRS adoption reduces opacity in countries with common law (COML) and with more authorities’ oversight and power to enforce the rules.

Originality/value

This study finds two institutional commonalities between different previous studies that intend to assess the impact of the IFRS adoption upon firms’ opacity: the legal system and the authorities’ oversight power.

Details

Journal of Economics, Finance and Administrative Science, vol. 26 no. 51
Type: Research Article
ISSN: 2077-1886

Keywords

Access Restricted. View access options
Article
Publication date: 10 August 2015

Bruno Brandão Fischer and José Molero

The purpose of this paper is to verify the impacts of the transaction costs rationale on economic agents’ innovative results when they engage in European R & D networks…

555

Abstract

Purpose

The purpose of this paper is to verify the impacts of the transaction costs rationale on economic agents’ innovative results when they engage in European R & D networks, supplying both firms and policymakers with empirical support for improved decision making toward economic competitiveness and construction of the European research area. Furthermore, unlike many transaction cost economics assessments, the authors evaluate the existence of transaction costs following a dynamic framework of analysis (instead of using solely ex ante governance choice as a driver of inter-firm “friction” management), offering a novel perspective on these phenomena.

Design/methodology/approach

Data consist of firm-level information from Eureka’s Final Reports (1995-2006) for Spanish, Italian, French, British and German firms. Empirical assessments were performed through a two-step approach of direct and indirect effects of network management and potential sources of disturbances. Ordinal regressions were applied in order to identify transaction costs’ relevance as drivers of firms’ technological and commercial outcomes, as well as on managerial quality of alliances. Statistical controls include microeconomic and project-specific variables.

Findings

Results highlight the role played by transactional aspects as drivers of companies’ outcomes and managerial complexity. Furthermore, the authors find robust evidence that formal ex ante governance structures are incapable of satisfactorily addressing dynamic disturbances that take place within R & D networks. Whereas such findings are directly related to existing transaction costs, the authors find no support for the usual variables attributed to increased complexity in international inter-firm relationships.

Research limitations/implications

Self-selection issues are inherently related to the research instrument (i.e. Eureka’s Reports), while further firm-level data could not be obtained since confidentiality issues protected companies’ names and sectors. Also, network-level data are not available, allowing the evaluation of individual perceptions only.

Originality/value

While literature addresses the issue of transaction costs in R & D networks via theoretical assumptions and rough proxies, this assessment offers an in-depth evaluation of a set of valuable indicators with direct implications for researchers, managers and policymakers. Main contributions concern the identification of dynamic interactions (and their respective disturbances) as a key feature of the overall performance of R & D networks, stressing the non-linearity of economic processes in these hybrid relationships, an issue that has been poorly tackled by previous empirical investigations.

Details

European Journal of Innovation Management, vol. 18 no. 3
Type: Research Article
ISSN: 1460-1060

Keywords

Access Restricted. View access options
Article
Publication date: 12 May 2023

Javier Martínez-Falcó, Bartolomé Marco-Lajara, Eduardo Sánchez-García and Luis A. Millan-Tudela

The aim of this research is to carry out a bibliometric analysis of the academic literature indexed in the Core Collection of the Web of Science (WoS) on happiness management in…

329

Abstract

Purpose

The aim of this research is to carry out a bibliometric analysis of the academic literature indexed in the Core Collection of the Web of Science (WoS) on happiness management in companies during the period between 2000 and 2022. In particular, the variables used to keep the scientific production under study are as follows: (1) time evolution, (2) publication format, (3) categories, (4) authors, (5) institutions, (6) journals, (7) publishers and (8) countries.

Design/methodology/approach

To carry out the analysis, the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) methodology is followed, using the WoS database for data collection and VosViewer to create the network maps.

Findings

The results show, among other aspects, the accelerated growth rate of the scientific production studied since 2017, the use of publications in articles as the main format for disseminating research results, the relevance of the business category as the area of study in which most of the scientific production examined falls as well as the predominant role of the publishers Emerald, Springer and Elsevier in the publication of scientific documents on the subject under analysis.

Originality/value

There are different reasons that justify the originality of the study. First, the research advances the understanding of the academic literature on happiness management at the corporate level. Second, to the best of the authors' knowledge, there are no previous bibliometric studies that have addressed this topic. Third, the research analyses the literature under analysis from the first record to the year 2022, assuming an update of the previous narrative and systematic reviews carried out on the subject studied.

Details

Journal of Management Development, vol. 42 no. 6
Type: Research Article
ISSN: 0262-1711

Keywords

Available. Content available

Abstract

Details

Journal of Manufacturing Technology Management, vol. 35 no. 4
Type: Research Article
ISSN: 1741-038X

Access Restricted. View access options
Article
Publication date: 5 April 2024

Priyanka Vern, Anupama Panghal, Rahul S. Mor, Vikas Kumar and Dilshad Sarwar

Blockchain technology (BCT) has emerged as a powerful tool for enhancing transparency and trust. However, the relationship between the benefits of BCT and agri-food supply chain…

499

Abstract

Purpose

Blockchain technology (BCT) has emerged as a powerful tool for enhancing transparency and trust. However, the relationship between the benefits of BCT and agri-food supply chain performance (AFSCperf) remains underexplored. Therefore, the current study investigates the influence of BCT on AFSCperf and sustainability issues.

Design/methodology/approach

Through a comprehensive literature review, various benefits of BCT are identified. Subsequently, a research framework is proposed based on data collected from questionnaire surveys and personal visits to professionals in the agri-food industry. The proposed framework is validated using partial least square structural equation modelling (PLS-SEM).

Findings

The findings reveal that BCT positively impacts AFSCperf by improving traceability, transparency, food safety and quality, immutability and trust. Additionally, BCT adoption enhances stakeholder collaboration, provides a decentralised network, improves data accessibility and yields a better return on investment, resulting in the overall improvement in AFSCperf and socio-economic sustainability.

Practical implications

This study offers valuable practical insights for practitioners and academicians, establishing empirical links between the benefits of BCT and AFSCperf and providing a deeper understanding of BCT adoption.

Originality/value

Stakeholders, managers, policymakers and technology providers can leverage these findings to optimise the benefits of BCT in enhancing AFSCperf. Moreover, it utilises rigorous theoretical and empirical approaches, drawing on a multidisciplinary perspective encompassing food operations and supply chain literature, public policy, information technology, strategy, organisational theory and sustainability.

Details

The International Journal of Logistics Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0957-4093

Keywords

1 – 5 of 5
Per page
102050