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The decision to present comparative financial statements in a mandatory IFRS adoption setting 在强制采用国际财务报告准则的情况下列报比较财务报表的决定
IF 3.1 4区 管理学 Q3 MANAGEMENT Pub Date : 2023-04-04 DOI: 10.1108/bjm-03-2022-0090
Francisco Sánchez, B. Giner, Belén Gill-de-Albornoz
PurposeThis study analyzes the factors behind the decisions made by the largest listed Chilean companies that mandatorily adopted the International Financial Reporting Standards (IFRS) in 2009 to present comparative IFRS financial statements that year. The authors focus on the role of the expected impact of the change in the accounting standards on a company's financial position as a determinant of this decision.Design/methodology/approachThe sample comprises 105 nonfinancial companies, of which 57 decided to present comparative IFRS financial statements (full adoption) and 48 did not (proforma adoption). Logistic regression is employed to model the decision of interest.FindingsThe decision for full adoption is positively associated with the company's expectation that the change in the accounting standards would improve its financial position, albeit only up to a certain threshold, as evidenced by their inverse U-shaped association.Originality/valueIFRS adoption in Chile creates a unique scenario that allows us to contribute to the literature on the determinants of voluntary disclosure by focusing on a specific case in which the decision to disclose comparative financial statements is associated with mandatory IFRS adoption. The present study provides evidence that opportunistic behavior influences this decision.
本研究分析了智利最大的上市公司在2009年强制采用国际财务报告准则(IFRS)以提交当年比较国际财务报告准则财务报表的决策背后的因素。作者着重于会计准则变化的预期影响对公司财务状况的作用,作为这一决定的决定因素。设计/方法/方法样本包括105家非金融公司,其中57家决定提交比较国际财务报告准则财务报表(完全采用),48家没有(形式采用)。采用逻辑回归对利益决策进行建模。研究结果表明,完全采用会计准则的决定与公司预期会计准则的变化将改善其财务状况呈正相关,尽管只有达到一定的阈值,正如它们的反u形关联所证明的那样。独创性/价值智利采用国际财务报告准则创造了一个独特的情景,使我们能够通过关注披露比较财务报表的决定与强制性采用国际财务报告准则相关的具体案例,为有关自愿披露决定因素的文献做出贡献。本研究提供了机会主义行为影响这一决定的证据。
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引用次数: 0
Organizational citizenship behavior for the environment decoded: sustainable leaders, green organizational climate and person-organization fit 组织公民对环境行为的解读:可持续领导者、绿色组织气候和个人与组织的契合度
IF 3.1 4区 管理学 Q3 MANAGEMENT Pub Date : 2023-03-30 DOI: 10.1108/bjm-09-2021-0347
Qaisar Iqbal, Katarzyna Piwowar‐Sulej
PurposeThis study examines how sustainable leadership influences organizational citizenship behavior toward the environment, directly and through a green organizational climate. This study also investigates the moderating effect of person-organization fit on the relationship between green organizational climate and employees' organizational citizenship behavior for the environment.Design/methodology/approachData were collected from 241 employees of manufacturing firms in China with one month's lag. Statistical analyses were conducted with the use of PLS-SEM.FindingsThis study confirmed that sustainable leadership significantly influenced organizational citizenship behavior for the environment, both directly and indirectly through a green organizational climate. It also revealed that the relationship between green organizational climate and employees' organizational citizenship behavior for the environment was contingent on the person-organization fit.Originality/valueTo the best of the authors' knowledge, this study is the first to analyze how sustainable leadership reinforces employees' organizational citizenship behavior for the environment by providing insight into the mediating role of green organizational climate and person-organization fit as a moderator. Moreover, through a combination of three theoretical perspectives (social learning theory, social exchange theory and the theory of person-organization fit), this study advances the academic knowledge on how organizational citizenship behavior for the environment develops, thus providing a more complex explanation of the relationship between the examined variables.
目的本研究考察了可持续领导如何直接并通过绿色组织环境影响组织公民行为。本研究还考察了人-组织匹配对绿色组织氛围与员工组织公民行为之间关系的调节作用。设计/方法/方法数据来自中国241家制造企业的员工,滞后一个月。使用PLS-SEM进行统计分析。研究结果本研究证实,可持续领导力通过绿色组织环境直接和间接地影响了组织公民行为。研究还表明,绿色组织氛围与员工对环境的组织公民行为之间的关系取决于人与组织的契合度。独创性/价值据作者所知,本研究首次分析了可持续领导如何通过深入了解绿色组织氛围和个人-组织适合作为调节因素的中介作用来增强员工的组织公民行为。此外,本研究通过三个理论视角(社会学习理论、社会交换理论和人-组织匹配理论)的结合,推进了组织公民行为对环境如何发展的学术知识,从而对被检验变量之间的关系提供了更复杂的解释。
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引用次数: 4
Technological diversification, technological coupling and invention performance 技术多样化、技术耦合与发明绩效
IF 3.1 4区 管理学 Q3 MANAGEMENT Pub Date : 2023-03-21 DOI: 10.1108/bjm-03-2022-0089
A. Martynov
PurposeTo investigate the relationship between technological diversification and firm performance as a function of varying levels of technological coupling and internal technological change.Design/methodology/approachA longitudinal study of US-based bio-pharmaceutical companies.FindingsTechnological diversification improves invention performance. However, high levels of technological coupling reduce this effect.Practical implicationsFirms with highly diversified technological portfolios should strive to keep their technologies at low levels of technological coupling.Originality/valueThis is the first study to show that technological coupling reduces the positive effect of technological diversification on firms' invention performance.
目的研究技术多元化与企业绩效之间的关系,作为不同水平的技术耦合和内部技术变化的函数。设计/方法/途径对美国生物制药公司的纵向研究。发现技术多样化提高发明性能。然而,高水平的技术耦合降低了这种影响。实际含义具有高度多样化技术组合的公司应努力将其技术保持在较低的技术耦合水平。原创性/价值这是第一项表明技术耦合降低了技术多样化对企业发明绩效的积极影响的研究。
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引用次数: 0
Proactive personality and job performance during cross-cultural service encounters: a moderated mediation model 跨文化服务遭遇中的主动人格与工作绩效:一个有调节的中介模型
IF 3.1 4区 管理学 Q3 MANAGEMENT Pub Date : 2023-03-16 DOI: 10.1108/bjm-09-2022-0326
O. Köksal, Murat Güler, F. Çetin, Faruk Şahin
PurposeDrawing on the person-environment fit theory, in this paper the authors aim to propose and test a moderated mediation model that examines the relationships among proactive personality and job performance, cultural intelligence and emotional intelligence.Design/methodology/approachThe authors collected the multisource data from a total of 120 hotel service employees and the employees' immediate supervisors. The authors used the PROCESS, an SPSS macro, to conduct multiple regression analyses to test this moderated mediation model.FindingsThe results suggest that cultural intelligence mediates the relationship between proactive personality and job performance during cross-cultural service encounters. Furthermore, the indirect effect of proactive personality on job performance during cross-cultural service encounters via cultural intelligence is stronger for service employees who are high in emotional intelligence.Practical implicationsThis study has several implications for hospitality management in terms of developing effective strategies to foster cultural and emotional intelligence of service employees and improve the employees' performance.Originality/valueConsidering the limited number of studies showing why, how and in which situations personality can enhance performance, this study contributes to the literature by revealing the effect of proactive personality on the performance of service employees through important constructs such as cultural intelligence and emotional intelligence.
目的利用人-环境适应理论,提出并检验了一个调节中介模型,该模型考察了积极主动的个性与工作表现、文化智力和情绪智力之间的关系。设计/方法/方法作者从120名酒店服务员工和员工的直接主管那里收集了多源数据。作者使用SPSS宏PROCESS进行多元回归分析,以测试这种调节中介模型。研究结果表明,在跨文化服务遭遇中,文化智力在积极主动的个性和工作表现之间起中介作用。此外,在跨文化服务遭遇中,积极主动的人格通过文化智力对工作表现的间接影响对于情商高的服务员工更强。实践意义本研究对酒店管理层制定有效策略以培养服务员工的文化和情感智力并提高员工绩效具有若干意义。原创性/价值考虑到表明个性为什么、如何以及在哪些情况下可以提高绩效的研究数量有限,本研究通过文化智力和情商等重要结构揭示了积极主动的个性对服务员工绩效的影响,从而为文献做出了贡献。
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引用次数: 1
The mixed blessing of coworker support: understanding family-work conflict, emotional exhaustion, and job satisfaction 同事支持的好坏参半:理解家庭工作冲突、情绪疲惫和工作满意度
IF 3.1 4区 管理学 Q3 MANAGEMENT Pub Date : 2023-03-14 DOI: 10.1108/bjm-04-2022-0137
Y. Han, Sanghoon Lee, Won‐Moo Hur, Hoanh-Su Le
PurposeDrawing from a resource-based perspective in the work–family interface literature, the current study examines how emotional exhaustion, as a resource depletion mechanism, mediates the relationship between family–work conflict and job satisfaction. The authors also considered the content and nature of coworker support to investigate whether there were differential moderating effects of the two distinct types of coworker support: emotional and instrumental support.Design/methodology/approachThe authors surveyed 321 kindergarten employees across multiple sites located in South Korea. Using this sample, the authors performed random coefficient modeling to test the proposed research model.FindingsThe results showed a significant negative indirect relationship between family–work conflict and job satisfaction through emotional exhaustion. Furthermore, the findings suggested differential effects of the two coworker support types, such that the positive relationship between family–work conflict and emotional exhaustion was stronger when coworker emotional support was low than when it was high; the positive relationship was stronger when coworker instrumental support was high than when it was low. Moderated mediation analyses revealed that the two types of coworker support moderated the indirect relationship.Originality/valueThese results highlight the mixed blessing of distinct types of coworker support for researchers and practitioners. A lack of emotional support and greater instrumental support from coworkers each, respectively, exacerbate the negative impact of family–work conflict on employees' well-being and, subsequently, job satisfaction.
目的借鉴工作-家庭界面文献中的资源基础视角,探讨情绪耗竭作为一种资源耗竭机制在家庭-工作冲突与工作满意度之间的中介作用。作者还考虑了同事支持的内容和性质,以调查两种不同类型的同事支持:情感支持和工具支持是否有不同的调节作用。设计/方法/方法作者调查了韩国多个地点的321名幼儿园员工。利用这一样本,作者进行了随机系数建模来检验所提出的研究模型。结果表明:家庭工作冲突与工作满意度之间存在显著的负向间接关系。此外,研究发现两种同事支持类型的影响存在差异,当同事情绪支持低时,家庭工作冲突与情绪耗竭之间的正相关关系强于情绪支持高时;当同事工具支持高时,正相关关系比低时更强。有调节的中介分析显示,两种类型的同事支持调节间接关系。独创性/价值这些结果突出了不同类型的同事支持对研究人员和实践者的好坏参半。缺乏来自同事的情感支持和更多的工具支持分别加剧了家庭工作冲突对员工幸福感的负面影响,进而加剧了工作满意度的负面影响。
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引用次数: 2
The effect of ownership composition on corporate financial performance in the European frontier markets 欧洲前沿市场股权结构对企业财务绩效的影响
IF 3.1 4区 管理学 Q3 MANAGEMENT Pub Date : 2023-03-03 DOI: 10.1108/bjm-12-2021-0457
R. Zahid, Alina Țaran, Muhammad Kaleem Khan, Can Simga‐Mugan
PurposeThis study investigates the influence of ownership composition on market-based and accounting-based financial performance in the European frontier markets (EFMs), a target region for global investors.Design/methodology/approachOwnership composition is defined as shareholders' concentration and structure (i.e. foreign, domestic, state and free-float), whereas financial performance is measured as Tobin's Q and return on assets. The system generalised method of moments panel data estimation technique is employed on a sample of 241 companies.FindingsFindings reveal that companies from European Union (EU) frontier markets are controlled, on average, by one to five large shareholders. Being a signal of expropriation rationale of majority shareholders regardless of the capital structure, this highly concentrated ownership and decision-making model negatively affects the market-based and accounting-based financial performance of the companies and thereby supports the agency theory in the frontier markets.Research limitations/implicationsThe findings provide empirical evidence for authorities, investors, analysts and corporations regarding the effect of ownership percentage and structure in the Eastern European region, assisting also other frontier and emerging markets in corporate governance and other regulatory decisions.Originality/valueThe ownership–performance relationship varies from developed to emerging markets with conflicting results. This study provides evidence on monitoring and expropriation effects of majority shareholders in the context of different categories of shareholders. In doing so, it combines the analysis of both ownership concentration and structure in the EFMs.
本研究探讨了股权构成对欧洲前沿市场(efm)基于市场和基于会计的财务绩效的影响,欧洲前沿市场是全球投资者的目标地区。设计/方法/方法股权构成被定义为股东的集中度和结构(即外资、国内、国有和自由流通股),而财务业绩则以托宾Q和资产回报率来衡量。采用系统广义矩面数据估计技术对241家企业进行了抽样分析。调查结果显示,来自欧盟(EU)前沿市场的公司平均由一到五个大股东控制。无论资本结构如何,这种高度集中的所有权和决策模式都是大股东征用理论的信号,对公司基于市场和会计的财务绩效产生负面影响,从而支持前沿市场的代理理论。研究的局限性/启示研究结果为当局、投资者、分析师和公司提供了有关东欧地区股权比例和结构影响的经验证据,也有助于其他前沿和新兴市场的公司治理和其他监管决策。从发达市场到新兴市场,所有权与绩效的关系各不相同,结果相互矛盾。本研究提供了在不同股东类别背景下,大股东监督与征用效应的证据。在此过程中,它结合了对efm的所有权集中和结构的分析。
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引用次数: 3
The impact of operational risk on performance in supply chains and the moderating role of integration 营运风险对供应链绩效的影响及整合的调节作用
IF 3.1 4区 管理学 Q3 MANAGEMENT Pub Date : 2023-01-27 DOI: 10.1108/bjm-10-2021-0385
H. Pham, Raffaele Testorelli, C. Verbano
PurposeThis study aims to empirically investigate the impact of operational risk (i.e. supply, manufacturing and demand risks) on supply chain performance and the moderating role of integration (i.e. supplier, internal and customer integrations) in mitigating the impact of these risks, respectively.Design/methodology/approachA research framework of hypotheses is tested by structural equation modeling with data collected from the fourth round of the high-performance manufacturing project.FindingsIt is revealed that manufacturing and demand risks negatively impact operational performance, and more importantly, internal and customer integrations help to reduce the impact of these two risks. Additionally, the effects of both supply risk and supplier integration are only significant for large firms.Practical implicationsSupply chain managers need to appropriately develop the levels of integration to mitigate the adverse impact of operational risk.Originality/valueOperational performance is always threatened by different types of risk that adversely affect the supply, production and demand sides of manufacturing firms. Despite this fact, large-scale data-based empirical research on the impact of operational risk on the performance of supply chains has been scarce. This study aims to fill this literature gap.
本研究旨在实证研究运营风险(即供应、制造和需求风险)对供应链绩效的影响,以及整合(即供应商、内部和客户整合)在缓解这些风险影响方面的调节作用。设计/方法论/方法采用结构方程建模方法对假设的研究框架进行检验,并使用从第四轮高性能制造项目中收集的数据。研究结果表明,制造和需求风险对运营绩效产生负面影响,更重要的是,内部和客户集成有助于减少这两种风险的影响。此外,供应风险和供应商整合的影响仅对大公司显著。实际意义供应链管理者需要适当地发展整合水平,以减轻运营风险的不利影响。原创性/价值经营绩效总是受到不同类型的风险的威胁,这些风险对制造企业的供应、生产和需求方面产生不利影响。尽管如此,关于操作风险对供应链绩效影响的大规模数据实证研究仍然很少。本研究旨在填补这一文献空白。
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引用次数: 3
The roles of internal marketing and person-organization fit in hospitality employees’ life satisfaction: an integration of work and nonwork domains 内部营销和个人组织在酒店员工生活满意度中的作用:工作和非工作领域的整合
IF 3.1 4区 管理学 Q3 MANAGEMENT Pub Date : 2023-01-27 DOI: 10.1108/bjm-06-2022-0240
Trung Dam-Huy Thai, Tin Trung Nguyen, Wen-Kuo Chen, Aubrey Tang
PurposeIntegrating the Stimulus-Organism-Response model, the spillover theory and the person-organization fit literature, this study investigates how internal marketing spills over its effects from the work domain to nonwork domains.Design/methodology/approachData of 279 hotel employees working in the US were collected from a self-administered survey via Amazon Mechanical Turk.FindingsFindings support the direct effects of internal marketing on job performance and job satisfaction, and of job satisfaction on life satisfaction. Moreover, results show the mediating roles of perceived person-organization fit, highlighting the mechanism by which internal marketing generates its spillover effect from the work domain to the life domain.Originality/valueThis study advances the conversation on employee-organization behaviors by revealing how internal marketing could lead to job satisfaction, job performance and life satisfaction. These insights reflect the true interconnection of human work and life. For hospitality employees’ well-being, this study encourages managers to simultaneously adopt and integrate the five functional activities of internal marketing (i.e. communication, compensation, welfare system, training and management support) in organizational operations.
目的整合刺激-有机体-反应模型、溢出理论和个人-组织匹配文献,探讨内部营销效应如何从工作领域溢出到非工作领域。设计/方法/方法通过亚马逊土耳其机器人对279名在美国工作的酒店员工进行了自我管理调查。研究结果支持内部营销对工作绩效和工作满意度的直接影响,以及工作满意度对生活满意度的直接影响。此外,研究结果还显示了感知的人与组织契合度的中介作用,突出了内部营销从工作领域向生活领域产生溢出效应的机制。独创性/价值本研究通过揭示内部营销如何导致工作满意度、工作绩效和生活满意度,推动了对员工-组织行为的讨论。这些见解反映了人类工作和生活的真正相互联系。为了酒店员工的福祉,本研究鼓励管理者在组织运作中同时采用并整合内部营销的五项功能活动(沟通、薪酬、福利制度、培训和管理支持)。
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引用次数: 1
Explaining Reward Crowdfunding Backers' Intentions and Behavior 解释奖励众筹支持者的意图和行为
IF 3.1 4区 管理学 Q3 MANAGEMENT Pub Date : 2023-01-24 DOI: 10.1108/bjm-07-2022-0268
Prince Baah-Peprah, Rotem Shneor, Z. H. Munim
PurposeEarlier research into crowdfunding adoption has drawn on social psychology, trust, signaling and well-being theories. Despite its wide appeal and use, the technology acceptance model (TAM) has received little attention in terms of explaining the adoption of crowdfunding platforms. The current study examines the applicability of two versions of this framework: the original TAM1 and the extended TAM2 frameworks.Design/methodology/approachData were collected through a survey distributed to the users of Finland's leading reward crowdfunding website, Mesenaatti, who have backed crowdfunding campaigns previously. The authors employed structural equation modelling (SEM–lavaan package) and conducted a series of quality tests to alleviate concerns with certain biases.FindingsAnalyses of 556 observations exhibit support for all hypotheses underlying both TAM frameworks, with two exceptions. Contrary to expectations, voluntariness does not moderate the effect of subjective norms on contribution intentions, and the effect of perceived ease-of-use is primarily mediated by perceived usefulness, rather than directly influencing intentions.Research limitations/implicationsAnalyses of 556 observations show support for all of the hypotheses that underlie both TAM frameworks, with two exceptions. Contrary to expectations, voluntariness does not moderate the effect of subjective norms on contribution intentions, and the effect of perceived ease-of-use is primarily mediated by perceived usefulness, rather than directly influencing intentions.Originality/valueFirst, the study extends the generalizability of TAM to the context of crowdfunding and with respect to financial contribution behavior. Second, it shows that backers' perceptions of platform usefulness and ease-of-use are important antecedents of crowdfunding contribution behavior, and that the former exerts greater influence than the latter. Third, it further clarifies the influences of relevant antecedents of crowdfunding backers' contribution intentions and behaviors. Specifically, the authors show that experience only weakly moderates the influence of subjective norms on contribution intentions, and voluntariness does not moderate this association. The authors discuss explanations for these findings and their implications for research and practice.
早期对众筹采用的研究借鉴了社会心理学、信任、信号传导和幸福感理论。尽管技术接受模型(TAM)具有广泛的吸引力和用途,但在解释众筹平台的采用方面却很少受到关注。当前的研究考察了该框架的两个版本的适用性:原始的TAM1和扩展的TAM2框架。设计/方法/方法数据是通过对芬兰领先的奖励众筹网站Mesenaatti的用户进行调查收集的,这些用户以前支持过众筹活动。作者采用结构方程模型(SEM-lavaan软件包),并进行了一系列质量测试,以减轻对某些偏差的担忧。对556个观察结果的分析显示,除了两个例外,支持两种TAM框架的所有假设。与预期相反,自愿性并没有调节主观规范对贡献意图的影响,感知易用性的影响主要是由感知有用性介导的,而不是直接影响贡献意图。对556个观察结果的分析表明,除了两个例外,支持两种TAM框架的所有假设。与预期相反,自愿性并没有调节主观规范对贡献意图的影响,感知易用性的影响主要是由感知有用性介导的,而不是直接影响贡献意图。原创性/价值首先,本研究将TAM的泛化性扩展到众筹的背景下,并将其应用于财务贡献行为。第二,表明出资人对平台有用性和易用性的感知是众筹捐款行为的重要前提,且前者的影响大于后者。第三,进一步厘清相关前因对众筹支持者出资意愿和行为的影响。具体来说,作者表明经验只能微弱地调节主观规范对贡献意图的影响,而自愿性不会调节这种关联。作者讨论了对这些发现的解释及其对研究和实践的影响。
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引用次数: 2
Motivational background of work addiction: the role of perceived demanding organizational conditions 工作成瘾的动机背景:感知要求型组织条件的作用
IF 3.1 4区 管理学 Q3 MANAGEMENT Pub Date : 2023-01-13 DOI: 10.1108/bjm-02-2022-0051
Modesta Morkevičiūtė, A. Endriulaitienė
PurposeIn the literature, work addiction is proposed to be considered a construct that requires an extensive approach for understanding it; consequently, it should be analyzed as the interaction between personal and situational factors. Therefore, the aim of the present study was to examine the mediating role work motivation plays in the relationship between perceived demanding organizational conditions and employee work addiction.Design/methodology/approachA cross-sectional study was conducted on a convenience sample of 669 workers from different organizations in Lithuania. Data were collected using online self-administered questionnaire. To test a mediation model, a structural equation modeling path analysis was performed.FindingsDemanding organizational conditions (i.e. work addiction of a manager, the workload, a work role conflict, a competitive organizational climate and the family-unsupportive organizational environment) were related to increased work addiction through higher extrinsic motivation. The mediator of intrinsic motivation yielded different results: the indirect relationship between demanding organizational conditions and work addiction was significant only at lower levels of intrinsic motivation. Even having controlled work motivation as a mediator, the proposed direct links remained significant in most cases.Originality/valueThe study gives a profound understanding of work addiction and explains the mechanism activated by an organization that is of great importance for its development and maintenance.
目的在文献中,工作成瘾被认为是一种需要广泛理解的结构;因此,它应该被分析为个人因素和情境因素之间的相互作用。因此,本研究的目的是检验工作动机在感知到的苛刻组织条件与员工工作成瘾之间的关系中所起的中介作用。设计/方法/方法对立陶宛不同组织的669名工人进行了横断面研究。数据是通过在线自填问卷收集的。为了测试中介模型,进行了结构方程建模路径分析。发现苛刻的组织条件(即经理的工作成瘾、工作量、工作角色冲突、竞争性组织氛围和家庭不支持的组织环境)通过更高的外在动机与工作成瘾的增加有关。内在动机的中介产生了不同的结果:苛刻的组织条件与工作成瘾之间的间接关系只有在较低水平的内在动机下才显著。即使作为调解人控制了工作动机,在大多数情况下,拟议的直接联系仍然很重要。独创性/价值本研究对工作成瘾有了深刻的理解,并解释了一个组织激活的机制,这对其发展和维护至关重要。
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引用次数: 2
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Baltic Journal of Management
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