The purpose of this study is to analyse the recently highly debated topics of the Tax avoidance–Corporate social responsibility (CSR) performance nexus and to further investigate…
Abstract
Purpose
The purpose of this study is to analyse the recently highly debated topics of the Tax avoidance–Corporate social responsibility (CSR) performance nexus and to further investigate the impacts of engaging in socially responsible activities on financial performance and bank debt financing constraints, at a disaggregate level (firm level).
Design/methodology/approach
The sample for this study includes all publicly listed companies headquartered in BRICS countries from 2014 to 2020. The study employs detailed financial accounting information and the Environmental, Social and Governance scores released by Thomas Reuters EIKON database, which is regarded as the most authoritative indicator of CSR performance. Both pooled and panel data regression models are employed, and robustness tests that use a wide range of model specifications, measures and estimators are performed.
Findings
The study finds robust evidence that corporate tax avoidance is negatively associated with CSR performance. The authors also find that firms with better CSR performance have healthier financial performance and lower costs of bank debt. Overall, the research findings are supportive of the corporate culture theory, which suggests that firms behave ethically consistent in both CSR practices and tax payment.
Originality/value
CSR performance and the engagement of tax avoidance activities have been documented in the literature to be vital elements investors care about. This study focuses specifically on the association between them and further elaborates their impacts in the financial markets. To the best of the authors' knowledge, this is the first study which investigates the nexus in a sample that includes the most powerful emerging markets in the world. The results of this study are generalisable in terms of the implications of CSR management to many other emerging markets.
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Kristina Nevstad, Sjur Børve, Anniken Th Karlsen and Wenche Aarseth
The purpose of this paper is to present new findings to organizations that acknowledge difficulties in implementing and succeeding with project partnering.
Abstract
Purpose
The purpose of this paper is to present new findings to organizations that acknowledge difficulties in implementing and succeeding with project partnering.
Design/methodology/approach
The investigation is based on a case study where empirical evidence has been collected via semi-structured interviews of 54 professionals within the construction industry.
Findings
Based on the research the authors were able to identify three main dimensions vital for project partnering success: 1. who related to participant selection; 2. what related to task clarification; and 3. way related to partnering means. These dimensions give rise to what the authors have termed a 3W (Who, What, Way) model on how to succeed with project partnering in practice. The third dimension, way related to partnering means, was found to consist of the four subdimensions: 3a. partnering attitude; 3b. a collaborative culture; 3c. a holistic perspective; and 3d. an accurate handover.
Originality/value
The authors found 318 papers focusing on partnering, in these only 19 focused on how to succeed with project partnering. The authors have complemented the limited research on how to succeed with project partnering with 54 interviews of professionals. The majority of the existing research has focused on challenges. This paper contributes to the research gap by presenting a 3W model on how to succeed with project partnering.
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Yuqi Zhang, Xue Chen and Chunping Tan
This paper aims to understand how quantum leaders influence employee work behavior through effective tasks.
Abstract
Purpose
This paper aims to understand how quantum leaders influence employee work behavior through effective tasks.
Design/methodology/approach
In this study, 516 questionnaires were collected using the interval data method to explore the triggering mechanisms and paths of emerging quantum leadership on constructive deviance.
Findings
The findings indicate that quantum leadership promotes constructive deviance through facilitating recovery experience (affective path), job crafting (task path) and the chained mediation path between the two. Additionally, the moderating effect of openness to experience strengthens the pathways between quantum leadership and recovery experience, and between quantum leadership and job crafting.
Research limitations/implications
This study focuses closely on the mechanism of leadership behavior on employees, neglecting the psychological state and behavior of the leader as a key resource element in the work environment. Quantum leadership emphasizes value-bound characteristics, so the role played by quantum leaders may vary in different cultures and values.
Practical implications
First, this study calls for the organizational management focusing on the advantages of quantum leadership thinking and its positive effects in practice. Second, the mediating mechanisms of recovery experience and job crafting provide insights into how quantum leadership can be used to enhance constructive deviance. Third, this study elucidates how individual responses to organizational environment and leadership style vary in management practices. Our study helps managers better understand how individual characteristics, such as openness to experience, influence managerial behavior.
Social implications
This study enriches the qualitative research on emerging “quantum” perspectives of leadership, expands the mechanism of employee constructive deviance and highlights the need for organizations to take measures that encourage constructive deviance by their employees, as this can lead to high-quality and long-term growth.
Originality/value
Based on conservation of resources theory, authors revealed the mechanisms by which quantum leadership influences employees’ constructive deviance, confirming the mediating role of recovery experience and job crafting as well as the moderating role of openness to employee experience. We explored the moderating mechanisms of the individual trait of openness to experience in the quantum leadership-to-job crafting and the recovery experience-to-job crafting.
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Domenico Berdicchia, Giovanni Masino and Fulvio Fortezza
Coworking spaces represent a new, rapidly emerging phenomenon. Available empirical literature is sparse and mostly focused on structural elements, whereas the organizational and…
Abstract
Purpose
Coworking spaces represent a new, rapidly emerging phenomenon. Available empirical literature is sparse and mostly focused on structural elements, whereas the organizational and behavioral dynamics are still largely understudied. This study aims to explore the idea that coworking users’ proactivity (more specifically, job crafting behaviors) plays a key role in positively influencing creative performance, and that such a relationship is better understood by examining both the mediating role of work meaningfulness and the moderating role of knowledge sharing.
Design/methodology/approach
This study is based on survey data from a relevant sample of users in Italian coworking spaces. A mediated-moderated analysis is used.
Findings
The “approach” job crafting behaviors have a significant influence on creative performance, via work meaningfulness, whereas this is not true for “avoidance” job crafting behaviors. Knowledge sharing plays a significant moderating role in the former relationship.
Research limitations/implications
The theoretical, practical and social implications discussed help to further the discourse surrounding the relationships between job crafting, creative performance and coworking spaces. This unique work setting enables a variety of value appropriation pathways to be promoted and supported. As such, coworking spaces are also “laboratories” where the future of work organization can be better understood.
Originality/value
This study contributes to the existing coworking spaces literature as it is one of the very few that sheds light on users’ behaviors, and to the best of the authors’ knowledge, the first one to consider job crafting as a relevant variable. It also contributes to the current job crafting literature by helping to clarify why available studies have yielded mixed results in examining the relationship between job crafting and creative performance.
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Wei Xiong, Tingting Liu, Xu Zhao and Zihan Xiao
This paper explores the association between directors’ and officers’ liability insurance (D&O insurance) and management tone manipulation.
Abstract
Purpose
This paper explores the association between directors’ and officers’ liability insurance (D&O insurance) and management tone manipulation.
Design/methodology/approach
This study uses data from A-share listed non-financial companies from 2009 to 2021 as its sample for empirical tests. In addition, the study relies on text analysis and the construction of models to investigate the relationship between D&O insurance and management tone manipulation.
Findings
The authors find that the purchase of D&O insurance will lead to management tone manipulation in the “management discussion and analysis” part of companies’ annual reports, and operating risk and agent cost are the two paths for the effect. Further analysis shows that having a male CEO and employing high-quality auditors can weaken the positive impact of D&O insurance on tone manipulation.
Originality/value
This paper provides a new approach for studying the literature related to D&O insurance and management behavior, and the findings enrich our understanding of the influencing factors and the mechanism of management tone manipulation, thus revealing policy implications for further standardization of the terms and system of D&O insurance in China.
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Seyi S. Stephen, Ayodeji E. Oke, Clinton O. Aigbavboa, Opeoluwa I. Akinradewo, Pelumi E. Adetoro and Matthew Ikuabe
The chapter discussed the comprehensive integration of whole life cycle (WLC) principles in construction, mainly focusing on its application in stealth construction. It outlined…
Abstract
The chapter discussed the comprehensive integration of whole life cycle (WLC) principles in construction, mainly focusing on its application in stealth construction. It outlined the challenges of implementing WLC practices, emphasising the need for proactive planning and meticulous execution. The study highlighted key aspects of the WLC in stealth construction, including considerations for building design, energy transmission, visibility management, and security countermeasures. Additionally, it underscores the importance of addressing environmental protection, health and safety, project delivery duration, economy, and aesthetics throughout the construction process to ensure the development of resilient, sustainable, and visually appealing structures that meet the needs of present and future generations.
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Multinational enterprises (MNEs) own and control technological resources and capabilities that make them critical actors in accelerating the transition toward net zero. Even…
Abstract
Multinational enterprises (MNEs) own and control technological resources and capabilities that make them critical actors in accelerating the transition toward net zero. Even beyond the energy sector, stakeholders are putting increasing pressure on MNEs to reduce the carbon intensity of their operations, that is, to improve their carbon performance. While there is unambiguous evidence that national climate policy is a critical catalyst for long-term carbon performance improvements, there is limited research on how MNEs’ carbon strategies react to climate policies. This chapter reviews the concepts, drivers, and strategies connected to carbon performance in the broader sustainability and management literature to clarify potential complementarities to international business (IB). The authors then highlight how MNEs will face increasing institutional complexity along two dimensions: (1) the structural diversity of institutional environments and (2) institutional dynamism, primarily reflected by public policy. The proposed conceptual framework maps these two dimensions to national and subnational levels, and the authors present two data sources that allow the quantitative analysis of country differences in the diversity and dynamism of national climate policy. The authors conclude that there are ample opportunities for IB researchers to explore MNEs’ strategic reactions to climate policy and to inform policymakers about the consequences of national climate policy in the global economy.
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Yonghua Li, Zhe Chen, Maorui Hou and Tao Guo
This study aims to reduce the redundant weight of the anti-roll torsion bar brought by the traditional empirical design and improving its strength and stiffness.
Abstract
Purpose
This study aims to reduce the redundant weight of the anti-roll torsion bar brought by the traditional empirical design and improving its strength and stiffness.
Design/methodology/approach
Based on the finite element approach coupled with the improved beluga whale optimization (IBWO) algorithm, a collaborative optimization method is suggested to optimize the design of the anti-roll torsion bar structure and weight. The dimensions and material properties of the torsion bar were defined as random variables, and the torsion bar's mass and strength were investigated using finite elements. Then, chaotic mapping and differential evolution (DE) operators are introduced to improve the beluga whale optimization (BWO) algorithm and run case studies.
Findings
The findings demonstrate that the IBWO has superior solution set distribution uniformity, convergence speed, solution correctness and stability than the BWO. The IBWO algorithm is used to optimize the anti-roll torsion bar design. The error between the optimization and finite element simulation results was less than 1%. The weight of the optimized anti-roll torsion bar was lessened by 4%, the maximum stress was reduced by 35% and the stiffness was increased by 1.9%.
Originality/value
The study provides a methodological reference for the simulation optimization process of the lateral anti-roll torsion bar.
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Biyun Hu and Liang Meng
Despite its practical importance, the emotion of awe has received scant research attention in the organizational literature. To facilitate future scholarship on this important…
Abstract
Purpose
Despite its practical importance, the emotion of awe has received scant research attention in the organizational literature. To facilitate future scholarship on this important topic, the authors explore and compare the elicitors of awe at work in three countries representing two culture clusters, including the USA and Canada (the Anglo cluster) and China (the Confucian Asia cluster).
Design/methodology/approach
The authors gathered responses from 163 working adults from the USA and Canada and 126 working adults from China using open-response survey, and analyzed each response following the guidance of grounded theory.
Findings
Across cultures, there are 10 common elicitors of awe, including virtue of organization, ability and achievement of organization, beauty of workplace, virtue of colleagues, ability and achievement of colleagues, dedication of colleagues, charisma of colleagues, status and power of colleagues, personal growth and achievement and perceived meaningfulness. Looking within cultures, the authors found two awe elicitors that are specific to China: status and power of organization, and work content.
Practical implications
Organizations and supervisors wishing to induce the emotion of awe would be well-advised to pay attention to the design of their workplace, as well as their attitudes and behaviors toward employees, customers and the general public.
Originality/value
This study contributes to the emotion literature, organizational literature and cross-cultural literature by demonstrating elicitors of awe in the workplace across the Anglo cluster and the Confucian Asia cluster.
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Luan Thanh Le and Trang Xuan-Thi-Thu
To achieve the Sustainable Development Goals (SDGs) in the era of Logistics 4.0, machine learning (ML) techniques and simulations have emerged as highly optimized tools. This…
Abstract
Purpose
To achieve the Sustainable Development Goals (SDGs) in the era of Logistics 4.0, machine learning (ML) techniques and simulations have emerged as highly optimized tools. This study examines the operational dynamics of a supply chain (SC) in Vietnam as a case study utilizing an ML simulation approach.
Design/methodology/approach
A robust fuel consumption estimation model is constructed by leveraging multiple linear regression (MLR) and artificial neural network (ANN). Subsequently, the proposed model is seamlessly integrated into a cutting-edge SC simulation framework.
Findings
This paper provides valuable insights and actionable recommendations, empowering SC practitioners to optimize operational efficiencies and fostering an avenue for further scholarly investigations and advancements in this field.
Originality/value
This study introduces a novel approach assessing sustainable SC performance by utilizing both traditional regression and ML models to estimate transportation costs, which are then inputted into the discrete event simulation (DES) model.