Search results

The purpose of this paper is twofold: first, to assess the degree of disclosure about compliance with corporate governance code and the explanations provided by Italian firms and second, to analyze the relationships between this disclosure and different variables of ownership structure.

The sample was composed of 75 non-financial companies listed in Italy in 2016. Content analysis of the corporate governance statement and ordinary least squares (OLS) multiple regression models were used to test the hypotheses.

Companies tended to comply with the corporate governance code and to disclose this information, but when they decided to not comply, they did not provide adequate explanations. Findings revealed a negative relation between ownership concentration and the disclosure analyzed. Results also highlight that a more equal distribution of shares among larger shareholders is beneficial for disclosure. Moreover, the presence of a dominant financial shareholder at a high level of ownership concentration creates inefficiency of the degree of adherence to the comply-or-explain principle.

This study examines in depth the underexplored issue of “explanation” and exceeds the issue of ownership concentration, which has already been examined extensively, raising the issues of counterweight power and shareholders’ identities, which remain underexplored. In this way, results presented contribute to explaining some causes of the diverse findings that research has found about the relationship between ownership concentration and voluntary disclosure, demonstrating the importance of counterweight power and largest shareholder’s identity. Consequently, when self-regulating initiatives are designed and implemented, legislators, regulators and managers should not ignore the characteristics of the firms’ ownership structure.

The purpose of this paper is to investigate the relationship between ownership concentration and human capital (HC) disclosure released via LinkedIn.

This study uses a quantitative methodology. The sample is composed of 150 European companies. Content analysis was used to examine HC disclosure via LinkedIn. Regression analysis was used to test the hypothesis.

The results indicate that ownership concentration negatively influences HC disclosure via LinkedIn, confirming that closely held firms have little motivation to voluntarily release information.

The main limitation of this study relates to the sample size. Furthermore, this study investigates only the quantity of HC disclosure; it does not consider the quality of this information.

The typical ownership structure of European firms generates a force that opposes the growing pressure for internationalization and global transparency. This important issue needs to be considered in investor decisions, HC management and reporting and in setting accounting standards. Moreover, the study points out that, despite the potential opportunities provided by LinkedIn to build and enforce relationships with their stakeholders, companies mainly use LinkedIn for recruitment purposes.

This study contributes to the literature on HC disclosure because it is, to the best of the authors’ knowledge, the first study that exclusively examines HC disclosure by European companies via LinkedIn and because it develops a disclosure index that includes items concerning the stock of knowledge and capabilities of employees in addition to the practices in human resource management.

The purpose of this paper is to analyze the relationship between ownership structure and firm performance, including judicial system efficiency as a moderator to investigate the joint effects of both explanatory variables. Although prior studies have considered judicial system efficiency by examining de jure investor protection, this study identifies another useful proxy and explores de facto legal protection.

Ordinary least square multiple regression models were used to examine the influence of judicial efficiency, which was measured using the disposition time (DT) and legal origin, as a moderator of the relationship between ownership concentration and firm performance for a sample of 565 non-financial companies listed in Italy, France, Germany and Spain in 2013.

This paper shows that de facto investor protection ensured by an efficient judicial system is relevant to the relationship between firm performance and ownership structure. As a moderator variable, DT strengthens the intensity of this relationship in countries with low judicial efficiency, showing that ownership concentration leads to a better enhancement of firm performance and is, therefore, a more efficient governance mechanism in countries in which investor protection is weak.

The evidence presented expands the understanding of the link between firm performance and ownership structure. The institutional deficiencies suggest that internal governance mechanisms may substitute for external mechanisms in facilitating efficient governance. This study corroborates policymakers’ concerns regarding the efficiency of judicial systems and their role in protecting the rights of minority shareholders. The results suggest a need for more efficient external mechanisms of investor protection to facilitate investment in equity capital. Moreover, this study shows that DT is a more accurate measure of investor protection than the traditional measure of de jure legal protection.

This research seeks to unveil an integrative perspective on talent management (TM) in small and medium-sized enterprises (SMEs), particularly through a multilevel approach and within the French context. Drawing on dynamic capability theory and focusing on French SMEs as a rich domain for multilevel studies, the research aims to elucidate how these enterprises operationalize TM while addressing and integrating their distinct capabilities and requirements, internal dynamics and challenges.

Through an integrative study based on a qualitative approach, we collect data from 15 French SMEs. In total, 20 semi-structured interviews with individuals from different levels, managing and working in SMEs, were conducted and analyzed thematically to identify patterns across all SMEs. Companies and interviewees represented a variety of sectors such as telecommunication, high-tech, circular economy, etc.

We present an integrative multilevel approach through TM in French SMEs, describing how SMEs operationalize TM. Across three main levels (organizational, collective and individual) and key SMEs’ capabilities, our results underscore the significance of top management commitment capabilities and SMEs' assessment capabilities, the involvement of line managers in facilitating strategic agility and cultivating the talent ecosystem and the outcomes of TM in driving SMEs' reconfiguration, extending beyond mere TM-level integrations and articulations. We address these findings for foreign SMEs intending to enter the French context and SMEs’ actors on the importance of contextual issues and level articulations while calling for future research focusing on group-level and managers’ roles in TM.

This article moves the TM research towards an integrative multilevel view in SMEs as a fertile ground for studying multilevel TM. As part of recent studies on TM in French SMEs within the broader European competitive context, it expands the integrative approach in SMEs by accommodating the unique requirements, the multilevel dynamics and the challenges that they encounter with TM, especially when compared to multinational enterprises (MNEs).

This paper aims to improve the understanding of competence management in innovative small and medium-sized enterprises (SMEs) through a multilevel approach.

This paper adopts a three-part structure to propose a conceptual and theoretical framework. It first explores the full scope of multilevel approaches to human resource management research, both in theory and in practice. It then reviews the literature on competence management in innovative SMEs, before demonstrating that the topic is a multilevel phenomenon. Finally, it reflects on the research and methodology implications, identifies limitations and provides suggestions for future research.

This literature review shows that competence management in innovative SMEs is a multilevel phenomenon. It outlines the research and methodology implications, identifies limitations and suggests future research directions.

The overarching contribution is to offer a literature review and a research agenda for a multilevel approach to competence management in the development of innovative SMEs.

The literature review of post-harvest supply chain (PHSC) losses is carried out and analyzed in this paper followed by bibliometric analysis of the literature.

The literature survey is performed across various dimensions such as PHSC losses, PHSC risks and PHSC sustainability (waste management and waste reduction). One hundred thirty research articles during the period of 1989–2020 were considered for the review.

The PHSC losses have been identified in this literature survey. The calculation and mitigation strategies stated by various researchers in the literature are addressed. The important loss mitigation dynamics are also presented to reduce the PHSC losses and to improve food availability.

The major focus is given on the PHSC of agriculture produces. However, research articles from fish and meat supply chain are excluded as they follow a different perishability curve.

The current work will add value to the agriculture supply chain literature, provide a platform for PHSC losses and provide assistance/guideline toward loss calculation, loss mitigation, improved rural employability, improved rural entrepreneurship and improved revenue generation.

The performed research will assist the researchers, entrepreneurs and farmers to understand the current scenario of food wastage at different stages of the supply chain better. It will provide the guidelines for calculation and mitigation of various stated PHSC losses. This study will be helpful to enhance food availability and food security in post-coronavirus crisis.

The paper explores and highlights PHSC loss calculations and mitigation strategies to identify the postharvest loss situation and better utilization of fresh produces.