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Stakeholders as enablers of corporate entrepreneurship leading to triple bottom line performance 利益相关者是企业企业家精神的推动者,可以实现三重底线绩效
IF 6.4 3区 管理学 Q1 BUSINESS Pub Date : 2025-09-01 Epub Date: 2025-08-03 DOI: 10.1016/j.iedeen.2025.100292
Mercedes Segarra-Ciprés, Ana B. Escrig-Tena, Georgiana-Alexandra Badoiu
Can corporate entrepreneurship (CE) benefit from insights gained from stakeholders? This study develops a novel framework to analyse how stakeholder relationships provide opportunities and resources for CE, with a particular focus on the role of employees as key stakeholders in driving entrepreneurial activities within organisations. It also examines the consequences of CE for creating value in terms of triple bottom line performance. Matched data on 358 employees working in 125 technology-based companies in Spain were analysed to examine the proposed relationships. Structural equation models were estimated using EQS software. The research concludes that close relationships with stakeholders and employees’ proactive and risk-taking behaviour lead to high levels of CE. Employees’ innovative behaviour contributes to CE when coupled with a shared vision. Moreover, CE creates shared value by contributing positively to economic, environmental and social performance. Through this approach, we not only shed light on the drivers of CE, but also underline its transformative potential in promoting sustainable growth.
企业企业家精神(CE)能否从利益相关者的见解中获益?本研究开发了一个新的框架来分析利益相关者关系如何为CE提供机会和资源,特别关注员工作为推动组织内创业活动的关键利益相关者的作用。它还检查了CE在三重底线绩效方面创造价值的后果。研究人员分析了西班牙125家科技公司的358名员工的匹配数据,以检验所提出的关系。采用EQS软件对结构方程模型进行估计。研究得出的结论是,与利益相关者的密切关系以及员工的积极主动和冒险行为导致了高水平的CE。员工的创新行为与共同的愿景相结合,有助于实现环境绩效。此外,我们通过积极促进经济、环境和社会绩效,创造共享价值。通过这种方法,我们不仅揭示了电子政务的驱动因素,而且强调了它在促进可持续增长方面的变革潜力。
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引用次数: 0
Ex-military strategic leaders and corporate social performance: effects and boundaries 退役军人战略领导人与企业社会绩效:影响与边界
IF 7.1 3区 管理学 Q1 BUSINESS Pub Date : 2025-09-01 Epub Date: 2025-07-17 DOI: 10.1016/j.iedeen.2025.100288
Ge Ren , Ping Zeng , Xi Zhong
Exmilitary strategic leaders, by whether and when they affect corporate social performance (CSP), have not been systematically explored to date. On the basis of imprinting theory, upper echelons theory, and empirical data from Chinese listed firms from 2011 to 2020, we obtain the following findings: (1) Exmilitary strategic leaders have a positive effect on firms’ CSP. (2) From the perspective of managerial discretion, industry discretion (e.g., industry turbulence) and institutional discretion (e.g., regional marketization) enhance the positive effect of ex-military strategic leaders on firms’ CSP. (3) From the perspective of firm characteristics, the positive effect of ex-military strategic leaders on firms’ CSP is more pronounced in state-owned and heavily polluting firms. (4) Social responsibility attention is a potential mechanism for ex-military strategic leaders and CSP. We contribute to the literature on strategic leaders and CSP by validating the influence of ex-military strategic leaders on firms’ CSP.
退伍军人战略领导者是否以及何时影响企业社会绩效(CSP),迄今尚未得到系统的探讨。基于印迹理论、上层梯队理论和2011 - 2020年中国上市公司的实证数据,研究发现:(1)退役战略领导者对企业CSP有正向影响;(2)从管理自由裁量权的角度来看,行业自由裁量权(如行业动荡)和制度自由裁量权(如区域市场化)增强了退役军事战略领导人对企业CSP的正向影响。(3)从企业特征来看,退役军人战略领导人对国有企业和重污染企业CSP的正向影响更为显著。(4)社会责任关注是退役军事战略领导人与CSP的潜在机制。我们通过验证前军事战略领导者对企业CSP的影响,为战略领导者和CSP的文献做出贡献。
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引用次数: 0
Leveraging xAI for enhanced surrender risk management in life insurance products 利用xAI加强人寿保险产品的退保风险管理
IF 7.1 3区 管理学 Q1 BUSINESS Pub Date : 2025-09-01 Epub Date: 2025-07-22 DOI: 10.1016/j.iedeen.2025.100286
Lluís Bermúdez , David Anaya , Jaume Belles-Sampera
Explainable Artificial Intelligence (xAI) plays a crucial role in enhancing our understanding of decision-making processes within black-box Machine Learning models. Our objective is to introduce various xAI methodologies, providing risk managers with accessible approaches to model interpretation. To exemplify this, we present a case study focused on mitigating surrender risk in insurance savings products. We begin by using real data from universal life policies to build logistic regression and tree-based models. Using a range of xAI techniques, we gain valuable insight into the inner workings of tree-based models. We then propose a novel supervised clustering approach that integrates Shapley values with a Kohonen neural network (KNN). The process involves three main steps: computing Shapley values from a supervised tree-based model; clustering individuals into homogeneous profiles using an unsupervised KNN; and interpreting these profiles with a supervised decision tree model. Finally, we present several key findings derived from the application of xAI techniques, which have the potential to enhance surrender risk management practices.
可解释人工智能(xAI)在增强我们对黑箱机器学习模型中的决策过程的理解方面起着至关重要的作用。我们的目标是介绍各种xAI方法,为风险管理人员提供可访问的模型解释方法。为了说明这一点,我们提出了一个案例研究,重点是减轻保险储蓄产品的退保风险。我们首先使用来自通用寿险保单的真实数据来构建逻辑回归和基于树的模型。使用一系列xAI技术,我们获得了对基于树的模型的内部工作原理的宝贵见解。然后,我们提出了一种新的监督聚类方法,该方法将Shapley值与Kohonen神经网络(KNN)相结合。该过程包括三个主要步骤:从基于监督树的模型中计算Shapley值;使用无监督的KNN将个体聚类成均匀的轮廓;并用监督决策树模型解释这些概要。最后,我们提出了从xAI技术应用中得出的几个关键发现,这些发现有可能增强投降风险管理实践。
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引用次数: 0
Belief triggers to action in artificial intelligence arenas: Exploring the role of AI intention and top management support in multi-level investigation 信念触发人工智能领域的行动:探索人工智能意图和高层管理支持在多层次调查中的作用
IF 7.1 3区 管理学 Q1 BUSINESS Pub Date : 2025-09-01 Epub Date: 2025-07-02 DOI: 10.1016/j.iedeen.2025.100285
Ali Nawaz Khan , Naseer Abbas Khan
This study investigates the impact of belief about artificial intelligence (AI) on AI continuous usage in Business-to-Business (B2B) contexts through the lens of socio-technical system theory (STST). Using multilevel structural equation modeling of data from 460 employees across 78 software firms in Southern China, this study examines how beliefs about AI influence AI continuous usage, mediated by intention to use AI and moderated by top management support. Results demonstrate that positive belief about AI significantly enhance intention to use AI and AI continuous usage, and also indicate a significant mediating effect of intention to use AI. Top management support emerged as a significant organizational-level moderator of these relationships. The findings of this study contribute to understanding AI adoption in B2B service sectors by integrating human and technical factors within an STST framework.
本研究通过社会技术系统理论(STST)的视角,调查了人工智能(AI)信念对企业对企业(B2B)环境中人工智能持续使用的影响。本研究对中国南方78家软件公司460名员工的数据进行了多层次结构方程建模,考察了对人工智能的信念如何影响人工智能的持续使用,并受使用人工智能的意愿的调节和高层管理支持的调节。结果表明,对人工智能的积极信念显著增强了使用人工智能的意愿和人工智能的持续使用,并表明使用人工智能的意愿具有显著的中介作用。高层管理人员的支持成为这些关系在组织层面上的重要调节因素。本研究的结果有助于通过在STST框架内整合人力和技术因素来理解B2B服务部门对人工智能的采用。
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引用次数: 0
Does organization-based self-esteem moderate the relationships between abusive supervision and work outcomes? The threatened egotism perspective 基于组织的自尊是否调节了虐待性监督与工作成果之间的关系?受威胁的自我主义观点
IF 7.1 3区 管理学 Q1 BUSINESS Pub Date : 2025-05-01 Epub Date: 2025-03-09 DOI: 10.1016/j.iedeen.2025.100274
Pen-Yuan Liao
Drawing on the theory of threatened egotism, this study hypothesized that organization-based self-esteem moderates the negative relationship between abusive supervision and affective organizational commitment, as well as the positive relationships between abusive supervision and intentions to quit, supervisor-directed deviance, and organizational deviance. A two-wave survey was used to collect data from 284 employees nested within 55 organizations. The results of HLM analyses supported this study's hypothesized model. Specifically, organization-based self-esteem moderated all the relationships between abusive supervision and the work outcomes in this study in such a way that the relationships were stronger for employees who were higher rather than lower in organization-based self-esteem. The implications pertaining to practice and theory are discussed.
基于威胁自我主义理论,本研究假设基于组织的自尊调节了虐待监督与情感性组织承诺之间的负向关系,以及虐待监督与辞职意向、主管导向偏差和组织偏差之间的正向关系。一项两波调查收集了来自55个组织的284名员工的数据。HLM分析的结果支持本研究的假设模型。在本研究中,基于组织的自尊调节了虐待监督与工作成果之间的所有关系,并且组织自尊水平越高,这种关系越强。讨论了与实践和理论有关的含义。
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引用次数: 0
Consumer preferences for super app services: E-commerce, social media, and banking dominate 消费者对超级应用服务的偏好:电子商务、社交媒体和银行占主导地位
IF 7.1 3区 管理学 Q1 BUSINESS Pub Date : 2025-05-01 Epub Date: 2025-05-12 DOI: 10.1016/j.iedeen.2025.100284
Marc Hasselwander, Daniel Weiss
Super apps enable consumers to access multiple services through a single mobile application. Platforms like WeChat, Alipay, KakaoTalk, and LINE have already been widely adopted across many Asian markets. This study aims to develop a greater understanding of consumers’ preferences for super app services in a European context, where these apps are beginning to emerge. Using cluster analysis and multinomial logistic regression, we analyze data from 764 potential super app adopters in Germany, identifying five distinct preference-based clusters: (1) Urban Explorers, (2) Efficiency Experts, (3) the Versatile Majority, (4) Digital Enthusiasts, and (5) the Golden Triangle. Each cluster is defined by a unique combination of desired features, with e-commerce, social media, and banking/financial services emerging as the most in-demand categories. Our findings indicate that super app providers should work to strategically integrate highly demanded services rather than focusing on the incorporation of an increasingly wide array of features. To our knowledge, this is the first scholarly effort to quantify super app service preferences in a European context, offering managers and policymakers evidence-based insights to effectively navigate this disruptive technology.
超级应用程序使消费者能够通过一个移动应用程序访问多个服务。b微信、支付宝、KakaoTalk和LINE等平台已经在许多亚洲市场被广泛采用。这项研究旨在更好地了解欧洲消费者对超级应用程序服务的偏好,这些应用程序开始在欧洲出现。利用聚类分析和多项逻辑回归,我们分析了来自德国764名潜在超级应用用户的数据,确定了五个不同的基于偏好的集群:(1)城市探索者,(2)效率专家,(3)全能多数,(4)数字爱好者,(5)金三角。每个集群都由所需功能的独特组合来定义,其中电子商务、社交媒体和银行/金融服务成为需求最大的类别。我们的研究结果表明,超级应用提供商应该战略性地整合高需求的服务,而不是专注于整合越来越多的功能。据我们所知,这是第一次在欧洲背景下量化超级应用服务偏好的学术研究,为管理者和政策制定者提供基于证据的见解,以有效地驾驭这一颠覆性技术。
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引用次数: 0
Unravelling the complex link between managers’ disclosure of abnormal tone and opportunistic behaviour 揭示经理人披露异常语气与机会主义行为之间的复杂联系
IF 7.1 3区 管理学 Q1 BUSINESS Pub Date : 2025-05-01 Epub Date: 2025-05-07 DOI: 10.1016/j.iedeen.2025.100277
Azam Pouryousof , Farzaneh Nassirzadeh , Davood Askarany
This study investigates the relationship between managers’ abnormal disclosure tone and opportunistic behaviour in managerial accounting, grounded in agency theory. Using a quantitative ex-post-facto design, we analysed data from 1411 annual reports of 143 companies listed on the Tehran Stock Exchange between 2008 and 2020. Finance-oriented dictionaries were employed to quantify abnormal disclosure tone, and a panel smooth transition regression model was used for analysis. The results reveal nuanced correlations between abnormal tone and various dimensions of opportunistic behaviour, including earnings management, management compensation, financial leverage, capital increase plans, and accounting conservatism. Notably, positive earnings management and financial leverage are positively associated with the abnormal tone, while capital increase plans are significant only in companies with negative earnings management.
Contrary to expectations, accounting conservatism shows a positive relationship with abnormal tone. The findings highlight the need for companies to recognise and mitigate risks associated with opportunistic behaviour and provide insights for stakeholders in the financial sector. The study contributes to the literature by offering empirical evidence on the interplay between disclosure tone and managerial opportunism, with implications for corporate governance and decision-making.
本研究以代理理论为基础,探讨管理会计中管理者异常披露语气与机会主义行为之间的关系。采用量化的事后分析设计,我们分析了2008年至2020年间在德黑兰证券交易所上市的143家公司的1411份年报数据。采用财务导向词典量化异常披露语气,采用面板平滑过渡回归模型进行分析。结果显示,异常语气与机会主义行为的各个维度之间存在微妙的相关性,包括盈余管理、管理层薪酬、财务杠杆、增资计划和会计稳健性。值得注意的是,正盈余管理和财务杠杆与异常基调正相关,而增资计划仅在负盈余管理的公司中显著。与预期相反,会计稳健性与异常色调呈正相关关系。研究结果强调,企业有必要认识到并减轻与机会主义行为相关的风险,并为金融业的利益相关者提供见解。该研究通过提供披露基调与管理机会主义之间相互作用的实证证据,对公司治理和决策提供了启示,从而为文献做出了贡献。
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引用次数: 0
The influence of eco-innovation on high-performing firms: The dynamics of productivity in the context of circular economy 生态创新对高绩效企业的影响:循环经济背景下的生产力动态
IF 7.1 3区 管理学 Q1 BUSINESS Pub Date : 2025-05-01 Epub Date: 2025-03-24 DOI: 10.1016/j.iedeen.2025.100275
David Córcoles , Ángela Triguero
This paper analyses the influence of eco-innovation on the dynamics of firm performance in the context of a circular economy. From a firm-level approach, we investigate whether firms whose innovation strategies simultaneously aim at significant reductions in material and energy consumption and high environmental awareness (circular eco-innovators) have a higher probability of both reaching (entry) and remaining (persistence) in the group of high-performing firms (top of high-productivity firms). The sample data are from a panel of Spanish manufacturing firms for the period 2003–2016. To deal with endogeneity problems, a two-step methodology is used combining survival models and matching techniques. The results show higher firm productivity for circular eco-innovators at entry and persistence in the upper part of the productivity distribution. The study concludes that circular eco-innovations effectively promote more persistent and resilient performance in Spanish manufacturing firms.
本文分析了循环经济背景下生态创新对企业绩效动态的影响。从企业层面的角度,我们研究了那些创新战略同时以显著降低材料和能源消耗和高度环保意识为目标的企业(循环生态创新者)是否有更高的概率到达(进入)和留在(持续)高绩效企业群体中(高生产率企业的顶部)。样本数据来自2003-2016年期间西班牙制造业公司的面板。为了解决内生性问题,采用了生存模型和匹配技术相结合的两步法。研究结果表明,在生产率分布的上半部分,循环生态创新者在进入和持续阶段的企业生产率较高。研究得出结论,循环生态创新有效地促进了西班牙制造企业更持久、更有弹性的绩效。
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引用次数: 0
Brand activism: Research trends and cluster analysis 品牌行动主义:研究趋势与聚类分析
IF 7.1 3区 管理学 Q1 BUSINESS Pub Date : 2025-05-01 Epub Date: 2025-05-06 DOI: 10.1016/j.iedeen.2025.100279
Jorge Luna-Amador , Alexander Caraballo-Payares , Andres Escobar-Espinoza
This paper aims to identify emerging research topics related to brand activism: analyzing current research trends and providing a comprehensive overview of its various aspects. Brand activism, transcending traditional business roles, represents a strategic alignment of corporate identities with broader societal values and issues. This study employs a structured approach, including data identification, filtering, and systematization, with a focus on scientific literature in the field. We conduct a systematic literature review using the PRISMA methodology and the SCOPUS database, we identify and analyze 150 relevant documents. VOSviewer software for network analysis and Atlas TI 23 for data categorization are employed to conduct cluster identifications and content analysis. This research identifies four main topics: Corporate Social Responsibility (CSR), Social Media, Brand Equity, and Authenticity. It explores the transition of brand activism from CSR to a more integrated approach in brand identity, examines the significant role of social media in brand activism, and discusses how brand activism impacts brand equity. The study also delves into the concept of authenticity in brand activism, distinguishing genuine efforts from woke-washing. The paper concludes with managerial implications, emphasizing the importance of integrating brand activism into corporate strategies with the dynamic, evolving nature of brand activism. It suggests future research directions, focusing on long-term impacts of brand activism on consumer behavior, brand loyalty and corporate reputation, and on ethical dimensions and risks in various cultural and political contexts.
本文旨在确定与品牌行动主义相关的新兴研究课题:分析当前的研究趋势,并提供其各个方面的全面概述。品牌行动主义超越了传统的商业角色,代表了企业身份与更广泛的社会价值观和问题的战略一致性。本研究采用结构化方法,包括数据识别、过滤和系统化,重点关注该领域的科学文献。我们使用PRISMA方法和SCOPUS数据库进行了系统的文献综述,我们确定并分析了150篇相关文献。使用网络分析软件VOSviewer和数据分类软件Atlas TI 23进行聚类识别和内容分析。这项研究确定了四个主要主题:企业社会责任(CSR)、社交媒体、品牌资产和真实性。它探讨了品牌行动主义从企业社会责任到品牌认同的更综合的方法的转变,考察了社交媒体在品牌行动主义中的重要作用,并讨论了品牌行动主义如何影响品牌资产。该研究还深入探讨了品牌行动主义中的真实性概念,将真正的努力与粉饰的努力区分开来。本文总结了管理意义,强调了将品牌行动主义与品牌行动主义的动态演变性质整合到企业战略中的重要性。本文提出了未来的研究方向,重点关注品牌行动主义对消费者行为、品牌忠诚度和企业声誉的长期影响,以及不同文化和政治背景下的伦理维度和风险。
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引用次数: 0
Military experience and entrepreneurship: An imprinting perspective 军事经验与创业:烙印视角
IF 7.1 3区 管理学 Q1 BUSINESS Pub Date : 2025-05-01 Epub Date: 2025-05-06 DOI: 10.1016/j.iedeen.2025.100281
Mingzhi Hu , Yinxin Su
Drawing on imprinting theory, this study hypothesizes that military experience negatively influences entrepreneurship by fostering a preference for stability, lower risk tolerance, and limited innovation due to the hierarchical and rule-bound nature of military service. It is further hypothesized that age moderates this relationship, as older veterans accumulate human and social capital over time, which mitigates the rigid impact of military service. Data from 14,046 households and 54,293 observations from the Panel Study of Income Dynamics (PSID) spanning 2011–2021 were analyzed to test the hypotheses. The results show that military experience reduces entrepreneurial tendencies, and age mitigates this negative effect. Theoretical and practical implications are discussed.
根据印记理论,本研究假设,由于兵役的等级和规则约束性质,军事经历通过培养对稳定的偏好、较低的风险承受能力和有限的创新,对创业产生负面影响。进一步的假设是,年龄调节了这种关系,因为老年退伍军人随着时间的推移积累了人力和社会资本,这减轻了服兵役的刚性影响。分析了2011-2021年间来自14046个家庭的数据和来自收入动态小组研究(PSID)的54293个观察结果,以检验这些假设。结果显示,从军经历会降低创业倾向,而年龄会减轻这种负面影响。讨论了理论和实践意义。
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引用次数: 0
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European Research on Management and Business Economics
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