Natalia Aversano, Diana Ferullo, Giuseppe Nicolò and Nadia Ardito
The present research aims to understand the performance disclosure levels provided by Italian healthcare organisations (HCOs). The authors conducted this study to assess the…
Abstract
Purpose
The present research aims to understand the performance disclosure levels provided by Italian healthcare organisations (HCOs). The authors conducted this study to assess the transparency of HCOs' performance reporting processes by examining the amount and the type of information disclosed in Annual Performance Reports (APRs).
Design/methodology/approach
The present study uses a qualitative research methodology based on manual content analysis. The APRs of a sample of 171 Italian public HCOs were analysed.
Findings
Results evidence that the APRs provide a sufficient level of disclosure of performance information, putting high attention on the epidemiological conditions; however, the APRs do not present a strong information function for stakeholders' decision-making purposes. The Italian HCOs APRs are not easily understandable because the APRs are not very concise and present information mainly in discursive terms with limited graphic support.
Originality/value
To the best of the authors' knowledge, this is the first research investigating both the extent and type of performance information reported by Italian HCOs in the APRs, considering the particular contextual conditions caused by the most significant challenge the healthcare (HC) sector has faced in recent years: the epidemiological crisis of the coronavirus disease 2019 (COVID-19). The study also explores whether APRs are currently used by HCOs as a merely regulatory requirement or as an information tool for accountability and decision-making purposes.
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Giuseppe Nicolò, Diana Ferullo, Natalia Aversano and Nadia Ardito
The present study aims to extend the knowledge of intellectual capital disclosure (ICD) disclosure practices in the Italian Healthcare Organisations (HCOs) context. The ultimate…
Abstract
Purpose
The present study aims to extend the knowledge of intellectual capital disclosure (ICD) disclosure practices in the Italian Healthcare Organisations (HCOs) context. The ultimate goal of the study is to provide fresh insight into the possible explanatory factors that may drive the extent of ICD provided by Italian HCOs via the web.
Design/methodology/approach
The present study applies a manual content analysis on the websites of a sample of 158 HCOs to determine the level of voluntary ICD. A multivariate regression model is estimated to test the association between different variables – size, gender diversity in top governance positions, financial performance and indebtedness – and the level of ICD provided by sampled HCOs through their official websites.
Findings
Content analysis results reveal that – in the absence of mandatory requirements – Italian HCOs tend to use websites to disclose information about IC. Particular attention is devoted to Structural and Relational Capital. The statistical analysis pinpoints that size and indebtedness negatively influence the level of ICD. In contrast, the presence of a female General Manager (GM) positively drives ICD. Also, it is observed that Research and University HCOs and those located in the Italian Northern Regions are particularly prone to discharge accountability on IC through websites.
Originality/value
To the best of the authors’ knowledge, this is the first study that examines voluntary ICD practices through websites in the Italian HCOs' context. Also, since prior studies on IC in the healthcare context are mainly descriptive or normative, this is the first study examining the potential determinants of ICD provided by HCOs in terms of size, gender diversity in top governance positions, financial performance and indebtedness.
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Nadia A. Abdelmegeed Abdelwahed, Safia Bano, Mohammed A. Al Doghan, Abdulaziz Ahmed Aljughiman, Naimatullah Shah and Bahadur Ali Soomro
Women's empowerment plays a pivotal role in achieving sustainable and sustainable development in developed and developing contexts. The present paper explores the effect of…
Abstract
Purpose
Women's empowerment plays a pivotal role in achieving sustainable and sustainable development in developed and developing contexts. The present paper explores the effect of technology orientation (TO), entrepreneurial orientation (EO), and digital technology self-efficacy (DTSE) on digital innovation (DI) and women's empowerment (WE) among Saudi women.
Design/methodology/approach
This is a cross-sectional study which applies a deductive approach. The study collected data from women in Saudi Arabia actively involved in entrepreneurship and utilizing digital technology. The survey questionnaire is used as a prevalent tool to get responses. Finally, the study concludes based on 316 valid samples.
Findings
The structural equation modeling through SmartPls4, the results exert an insignificant effect of TO on both DI and women empowerment. The study confirmed a positive significant impact of EO on DI but not on WE. Moreover, the DTSE construct is found to be a significant and robust analyst of DI and WE. With regard to mediating effects, DI mediates the relationship between EO, DTSE and WE, but not between TO and WE.
Practical implications
The study's findings contribute to more comprehensive and effective initiatives that foster innovation, gender equality, and WE in entrepreneurial networks. The study would assist policymakers and planners in developing robust strategies focusing on digitalization to boost DI and WE through enhanced DTSE. The study would also offer guidelines for policymakers to achieve sustainable development goals (SDGs) generally and specifically for Saudi Vision 2030, which is particularly ambitious to promote WE.
Originality/value
The study fills the gaps by offering a bunch of predictors, i.e., TO, EO, DTSE and DI, which predict WE in the Saudi context.
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Nadia Abdelhamid Abdelmegeed Abdelwahed and Safia Bano
Digital technology (DT) is a massive and robust tool for organizational success. This paper aims to examine the roles of digitalization and digital innovation (DI) in developing…
Abstract
Purpose
Digital technology (DT) is a massive and robust tool for organizational success. This paper aims to examine the roles of digitalization and digital innovation (DI) in developing the capability of a digital economy.
Design/methodology/approach
The authors used a cross-sectional study to collect the data from the managers of Egyptian SME manufacturing firms. This study utilized 322 samples.
Findings
From applying the structural equation model (SEM), this study’s findings show that digital capability (DC) and digital orientation (DO) exert a positive effect on the firm’s digital economy capability (DEC). In addition, DC has a positive impact on DI. In contrast, digital technology self-efficacy (DTSE) negatively predicts DEC. This study’s results also confirm DO’s negative effect on DI. The DTSE is a positive enabler of DI that has also positively affected the DEC. The mediating results demonstrate that DI reinforces the positive connection between DO and DEC. On the other hand, DI does not mediate the connection between DO and DEC and between DTSE and DEC.
Practical implications
This study’s outcomes support policymakers and manufacturing organizations in employing DT to improve DEC and, thereby, develop firm performance and success. The study’s findings also encourage organizations to invest in bringing about a digital culture within them. Finally, by developing DT and DI, firms can nurture a conducive culture of creativity and forward-thinking.
Originality/value
This study directly overcomes the need for an integrated framework of all DI, DTSE, DO, DC and DEC. Furthermore, DI’s mediating contribution between DC and DEC, between DO and DEC and between DTSE and DEC adds fresh insights to the existing literature.
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Elvira Anna Graziano, Fabio Fiano, Antonio Usai and Nadia Cipullo
The purpose of the study is to analyse the stock market response to a spin-off announcement concerning a food and beverage (F&B) business unit.
Abstract
Purpose
The purpose of the study is to analyse the stock market response to a spin-off announcement concerning a food and beverage (F&B) business unit.
Design/methodology/approach
The study uses a sample of approximately 107 spin-offs, 84 of which are operating in the F&B sector surveyed by the Zephyr–Bureau Van Dijk database. The event study approach is applied to the identified sample. The results demonstrate that the effect of an event on the stock price of a firm allows identification of the abnormal return as the difference between the current and expected returns.
Findings
The study finds that investors adjust positively to the closing of the spin-off deal. The peak of performance is reached on the day of the announcement.
Research limitations/implications
Empirical evidence could be distorted by the mono-industry database, analysed in a “favourable time span.” The role of information transfer on spin-offs, in terms of diffusion and reduction of information asymmetries, could be developed.
Originality/value
The study represents a pioneering investigation of a category of mono-industry spin-offs. Previous doctrinal contributions underline the fact that abnormal returns corresponding to announcement effects are amplified in the case of information asymmetries but underestimate the effects deriving from the strategic business unit's nature as a spin-off.