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The Effect of Corporate Social Responsibility on the Firm Value with Risk Management as a Moderating Variable 以风险管理为调节变量的企业社会责任对企业价值的影响
Q3 Business, Management and Accounting Pub Date : 2020-03-20 DOI: 10.1080/10599231.2020.1745051
A. Wirawan, Laila Jahidatul Falah, Lydia Kusumadewi, D. Adhariani, Chaerul D. Djakman
ABSTRACT The aim of this research is to obtain empirical evidence on the influence of corporate social responsibility (CSR) disclosure on firm value and to examine the moderating effect of risk management on the association. Data related to CSR disclosure and nonfinancial data were obtained from annual reports and websites of manufacturing companies listed on the Indonesia Stock Exchange. Financial data was collected from Thomson Reuters Eikon database. Hypothesis testing was conducted using panel data regression analysis. Based on the 130 sampled companies during the period 2014–2016, we found that CSR disclosures have positive effect on firm value. Interestingly, risk management applied by the company does not help maximize the value. This might be because the risk management information is not presented comprehensively that it does not help investors make investment decisions.
摘要本研究旨在获得企业社会责任披露对企业价值影响的实证证据,并检验风险管理对企业价值关联的调节作用。与企业社会责任披露和非财务数据有关的数据来自印度尼西亚证券交易所上市的制造业公司的年度报告和网站。财务数据来自汤森路透Eikon数据库。假设检验采用面板数据回归分析。基于2014-2016年期间的130家抽样公司,我们发现企业社会责任披露对公司价值有积极影响。有趣的是,公司应用的风险管理并不能帮助实现价值最大化。这可能是因为风险管理信息没有全面呈现,无法帮助投资者做出投资决策。
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引用次数: 18
Evaluation of a simulation-based Risk Management and Communication Masterclass to reduce the risk of complaints, medicolegal and dentolegal claims. 评估模拟风险管理和沟通大师班,以降低投诉、医疗法律和牙科法律索赔的风险。
IF 1.1 Q3 Business, Management and Accounting Pub Date : 2020-03-02 eCollection Date: 2020-01-01 DOI: 10.1136/bmjstel-2018-000392
John Jolly, Paul Bowie, Lauren Dawson, Lorna Heslington, Mark Dinwoodie

Objectives: To understand clinicians' experiences, learning and professional impacts following participation in a Risk Management and Communication Masterclass (RMCM) designed and delivered by Medical Protection Society. To identify the course's strengths and areas for enhancement.

Design: Mixed method study including semistructured telephone interviews. Interviews were conducted between October and December 2017, 6-30 months after course participation. Data were subjected to a thematic analysis. Quantitative analysis of participants' feedback ratings (n=486) on RMCMs delivered between December 2014 and May 2017 was also undertaken.

Setting: RMCMs were delivered to Doctors and Dentists based in the UK and Ireland and South Africa. Participants: A sample of 12 volunteer doctors (Obstetricians/Gynaecologists, Orthopaedic/Spinal Surgeons, General Surgeons, Paediatricians, General Practitioners) and dentists chosen to represent different clinical specialities accepted the invitation to participate.

Results: Study participants reported examples of person-centred communication skills such as empathy, shared-decision making and managing patient expectations in their workplaces following participation in the RMCM. Many clinicians gave examples describing how they used the communication models they learned when back at work. They also demonstrated a better understanding of the motivations for patients to complain or claim. RMCM course participants' high feedback ratings provided further evidence that the course was valuable and met learning objectives.

Conclusions: It may prove difficult to demonstrate quantitatively that liability improves as a direct result of risk management and communications training. Our results on other dimensions (reactions, learning, behaviour change and impact) suggest that the RMCM has a positive and durable effect based on participant feedback.

目的了解临床医生在参加由医疗保障协会设计和提供的风险管理与沟通大师班(RMCM)后的经历、学习情况和专业影响。确定课程的优势和需要改进的地方:设计:混合方法研究,包括半结构化电话访谈。访谈于 2017 年 10 月至 12 月期间进行,即参加课程 6-30 个月后。对数据进行了主题分析。此外,还对参与者对2014年12月至2017年5月期间提供的RMCM的反馈评分(n=486)进行了定量分析:RMCM课程面向英国、爱尔兰和南非的医生和牙医。参与者:12名志愿者医生(产科医生/妇科医生、骨科/脊柱外科医生、普通外科医生、儿科医生、全科医生)和牙科医生接受了邀请:研究参与者报告了他们在参加 RMCM 后,在工作场所运用以人为本的沟通技巧(如移情、共同决策和管理患者期望)的实例。许多临床医生举例说明了他们在回到工作岗位后如何使用所学到的沟通模式。他们还对患者投诉或索赔的动机有了更好的理解。RMCM 课程参与者的高反馈评分进一步证明了该课程的价值和学习目标:事实证明,很难从数量上证明风险管理和沟通培训能直接改善责任。我们在其他方面(反应、学习、行为改变和影响)的结果表明,根据参与者的反馈,风险管理与沟通培训具有积极而持久的效果。
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引用次数: 0
US-China Trade War: The Spillover Effect 美中贸易战:溢出效应
Q3 Business, Management and Accounting Pub Date : 2020-01-02 DOI: 10.1080/10599231.2020.1708227
R. Ajami
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引用次数: 12
“New Protectionism” in ASEAN 东盟的“新保护主义”
Q3 Business, Management and Accounting Pub Date : 2020-01-02 DOI: 10.1080/10599231.2020.1708232
E. Devadason
ABSTRACT The 21st century suggests a somewhat vexing scenario of “new protectionism”, especially with the rise of protectionist non-tariff measures or NTMs. This largely refers to standard-like NTMs (sanitary and phytosanitary measures and technical barriers to trade, known as SPS and TBTs respectively) with a dual purpose of non-trade policy objectives and (hidden/concealed) protectionism. Since ASEAN is a high user of standard-like NTMs relative to other measures, this begs the question if there is an intentional shift toward murky protectionism in the region. Grounded on a few criterion to establish potential protectionism, the paper forwards the plausibility of “hidden” barriers in the standard-like NTMs drawing upon related secondary data, and specific illustrative cases of harmful and burdensome NTMs in the individual ASEAN countries. From the narrative experiences of ASEAN, it is inferred that procedural obstacles, directly associated with a reported standard-like NTMs, instead of the NTM itself, account for the “hidden” barriers in ASEAN. The paper concludes that irrespective of the motivation for protectionist NTMs, whether unintentional or intentional, procedural obstacles deserve attention in their own right. Regulatory reform for the standard-like NTMs is therefore needed at the national-level of the AMS to get rid of those “hidden” barriers.
摘要21世纪出现了“新保护主义”,尤其是保护主义非关税措施(NTM)的兴起。这在很大程度上是指具有非贸易政策目标和(隐藏/隐藏)保护主义双重目的的类似标准的NTMs(卫生与植物检疫措施和技术性贸易壁垒,分别称为SPS和TBT)。由于与其他措施相比,东盟是NTM等标准的高用户,这就引出了一个问题,即该地区是否有意转向模糊的保护主义。基于建立潜在保护主义的几个标准,本文利用相关的二次数据,以及东盟各国有害和繁重的非关税壁垒的具体例证,提出了非关税壁垒等标准中“隐藏”壁垒的合理性。根据东盟的叙述经验,可以推断,与NTM等报告标准直接相关的程序障碍,而不是NTM本身,是东盟“隐藏”障碍的原因。该文件的结论是,无论保护主义非关税壁垒的动机是什么,无论是无意的还是有意的,程序性障碍本身都值得关注。因此,AMS需要在国家层面对NTM等标准进行监管改革,以消除这些“隐藏”的障碍。
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引用次数: 1
Unveiling Internationalization Decision-Making of Burmese Managers: A Strategic Cognition Perspective 透视缅甸管理者的国际化决策:战略认知视角
Q3 Business, Management and Accounting Pub Date : 2020-01-02 DOI: 10.1080/10599231.2020.1708229
Amonrat Thoumrungroje, Olimpia C. Racela
ABSTRACT Building on concepts from cognitive science, we explored how managers in the transitional economy of Myanmar undergo an international market entry strategic dilemma. We investigated potential framing effects and the thought process in making such decisions. Three-hundred-and-five Burmese managers participated in one of three separate studies. A two-by-two experimental design and the cognitive mapping were used to examine biases in the internationalization decision-making process. Data were analyzed using non-parametric tests and content analyses. Results reveal that strategic choice was not associated with framing bias, personal characteristics, or sense-making approach. However, different risk preferences were detected between different business contexts.
基于认知科学的概念,我们探讨了缅甸转型经济中的管理者如何经历国际市场进入战略困境。我们调查了潜在的框架效应和做出此类决定的思维过程。350名缅甸经理参加了三项独立研究中的一项。采用二乘二的实验设计和认知映射来检验国际化决策过程中的偏差。数据分析采用非参数检验和内容分析。结果表明,策略选择与框架偏见、个人特征或意义构建方法无关。然而,在不同的业务环境中发现了不同的风险偏好。
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引用次数: 2
Employer Branding Aids in Enhancing Employee Attraction and Retention 雇主品牌帮助提高员工吸引力和留住率
Q3 Business, Management and Accounting Pub Date : 2020-01-02 DOI: 10.1080/10599231.2020.1708231
Asad Ahmad, Mohammed Naved Khan, Md Asadul Haque
ABSTRACT It has become a vital task for employers to attract and retain the talented pool of human capital. The human capital of a firm has proved itself a source which provides employers with a competitive advantage. In recent years employers have adopted certain practices aiming to attract talented employees. Employers spend a considerable amount of their resources on becoming an employer of choice. The researchers in the present study have adopted a scale in an attempt to study the employer branding factors influencing the attraction and retention of employees working in various banks (both private and government) in Delhi NCR, India. The study also attempts to observe the differences (if any) with respect to gender as well as government/private sector employees concerning employee attraction and employee retention. The results of the present study suggest market value and social value as the factors determining the employee attraction, whereas, career development and image as the factors determining employee retention.
摘要吸引和留住人才已成为用人单位的一项重要任务。事实证明,企业的人力资本是为雇主提供竞争优势的源泉。近年来,雇主采取了一些旨在吸引有才华的员工的做法。雇主们花费了大量的资源来成为自己选择的雇主。本研究中的研究人员采用了一个量表,试图研究雇主品牌因素对印度德里NCR各银行(私营和政府)员工的吸引力和留住率的影响。该研究还试图观察性别以及政府/私营部门员工在吸引员工和留住员工方面的差异(如果有的话)。本研究的结果表明,市场价值和社会价值是决定员工吸引力的因素,而职业发展和形象是决定员工留任的因素。
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引用次数: 34
Building a Conceptual Framework of Corporate Social Responsibility: An Experience of Qualitative Approach in Vietnam 构建企业社会责任的概念框架:越南定性方法的经验
Q3 Business, Management and Accounting Pub Date : 2020-01-02 DOI: 10.1080/10599231.2020.1709777
A. Nguyen, Khuong Mai Ngoc
ABSTRACT This study uses qualitative approach to examine the relationship between corporate social responsibility (CSR) determinants (financial performance, industry specific factors, corporate objective, manager’s attitude toward CSR, legal environment, stakeholder requirements and competition), CSR practices and competitive advantage. By using qualitative approach, the researchers have learnt valuable experience in conducting interviews in Vietnam. In-depth interviews with six cases of CSR-oriented firms were conducted to determine the relationship between these factors. The study gained twofold results in terms of valuable experience of qualitative method and its result of building a conceptual framework for academic reference.
本研究采用定性方法考察企业社会责任决定因素(财务绩效、行业特定因素、企业目标、管理者对企业社会责任的态度、法律环境、利益相关者要求和竞争)、企业社会责任实践与竞争优势之间的关系。通过采用定性方法,研究人员在越南进行访谈中获得了宝贵的经验。我们对六个企业社会责任导向的公司进行了深入访谈,以确定这些因素之间的关系。本研究取得了两方面的成果,一方面是定性方法的宝贵经验,另一方面是建立了一个可供学术参考的概念框架。
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引用次数: 2
Investigating Sustainability Reporting from the Lens of Stakeholder Pressures and Isomorphism 从利益相关者压力和同构的角度调查可持续发展报告
Q3 Business, Management and Accounting Pub Date : 2019-10-02 DOI: 10.1080/10599231.2019.1684170
Ruslaina Yusoff, Haslinda Yusoff, Shariful Amran Abd Rahman, F. Darus
ABSTRACT This study applied an engagement-based approach, in which data has been gathered through interviews and a review of relevant documents of sustainability information for a selected “champion” Malaysian company. Interviews were conducted with officers who are responsible for company’s sustainability, operational and financial matters. The prominent stakeholder pressures concerning sustainability reporting discovered include NGOs, foreign buyers, competitors, shareholders, RSPO requirements, and the management. Accordingly, the coercive form of pressure is found as the primary source of isomorphic pressure followed by mimetic and normative pressures. These findings offer insights pertaining to the essential strategies for sustainability reporting from an environmentally-sensitive industry.
摘要本研究采用了一种基于参与的方法,通过访谈和审查选定的“冠军”马来西亚公司的可持续发展信息相关文件来收集数据。采访了负责公司可持续发展、运营和财务事务的官员。发现的与可持续性报告相关的主要利益相关者压力包括非政府组织、外国买家、竞争对手、股东、RSPO要求和管理层。因此,压力的矫顽形式被发现是同构压力的主要来源,其次是模仿压力和规范压力。这些发现为环境敏感行业的可持续性报告的基本战略提供了见解。
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引用次数: 9
A Study on Millennial Purchase Intention of Green Products in India: Applying Extended Theory of Planned Behavior Model 印度千禧一代绿色产品购买意愿研究:基于计划行为模型的扩展理论
Q3 Business, Management and Accounting Pub Date : 2019-10-02 DOI: 10.1080/10599231.2019.1684171
Sadhna Shukla
ABSTRACT This study proposed an extended theory of planned behavior (TPB) model to analyze the green product purchase intention of a millennial cohort in India. Established on recommended goodness-of-fit indices, an extended TPB model was developed. Data were collected using a stratified random sampling technique, and structural equation modeling was used for testing hypotheses. The study found perceived environmental responsibility and environmental concern dimensions underpinning the TPB framework. One of the novel findings of the study indicated perceived environmental responsibility as a major predictor of subjective norm toward millennial green product purchase intention. Finally, managerial implications and a future research scope were discussed.
摘要本研究提出了一个扩展的计划行为理论(TPB)模型来分析印度千禧一代群体的绿色产品购买意愿。基于推荐的拟合优度指数,建立了一个扩展的TPB模型。使用分层随机抽样技术收集数据,并使用结构方程建模来检验假设。该研究发现,感知的环境责任和环境关切是城市规划委员会框架的基础。该研究的一项新发现表明,感知的环境责任是千禧一代绿色产品购买意愿主观规范的主要预测因素。最后,讨论了管理含义和未来的研究范围。
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引用次数: 41
Improving Organizational Performance Through Competitive Advantage: An Empirical Analysis with Reference to Indian IT Industry 通过竞争优势提高组织绩效——对印度IT行业的实证分析
Q3 Business, Management and Accounting Pub Date : 2019-10-02 DOI: 10.1080/10599231.2019.1684169
Ravineet Kaur, R. Sharma, S. Goyal
ABSTRACT Important characteristics of resources and capabilities that can help an organization in gaining competitive advantage are discussed. Secondary data for Indian information technology (IT) and Information Technology Enabled Services (ITeS) firms were used for examining the link between core competencies (resources), competitive advantage, and organizational performance. The results indicate that ineffective utilization of resources can have a detrimental effect on competitive advantage. Findings reveal that organizational performance is a function of competitive advantage. Practical implications of the study are discussed. The contribution of this article is that it provides important insights into competitive advantage, which can be used by managers for improving organizational performance.
本文讨论了帮助组织获得竞争优势的资源和能力的重要特征。印度信息技术(IT)和信息技术支持服务(ITeS)公司的二手数据用于检查核心能力(资源)、竞争优势和组织绩效之间的联系。研究结果表明,资源的无效利用会对企业的竞争优势产生不利影响。研究结果表明,组织绩效是竞争优势的函数。讨论了本研究的实际意义。本文的贡献在于,它提供了竞争优势的重要见解,这可以被管理者用来提高组织绩效。
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引用次数: 6
期刊
Journal of Asia-Pacific Business
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