首页 > 最新文献

LBS Journal of Management & Research最新文献

英文 中文
Analysis of the effect of assets structure, earning volatility and financial flexibility on capital structure in consumer goods industry sector companies on the Indonesia stock exchange 分析印尼证券交易所消费品行业公司的资产结构、盈利波动性和财务灵活性对资本结构的影响
Pub Date : 2023-11-03 DOI: 10.1108/lbsjmr-11-2022-0069
Rumanintya Lisaria Putri, Andre Prasetya Willim
Purpose Capital structure is an important factor for the company because it will be directly related to the financial condition of the company. This study aims to determine the effect of asset structure, earning volatility, and financial flexibility on capital structure. Design/methodology/approach The population in this study was 52 companies in the consumer goods industry sector on the Indonesia stock exchange (IDX) and a sample of 39 companies obtained by purposive sampling method. The research method used in this study is multiple linear regression analysis using Eviews software. Findings The test results in the study show that asset structure and financial flexibility have a positive effect on capital structure, while earning volatility does not affect capital structure in companies in the consumer goods industry sector on the IDX. Research limitations/implications The results of this research can contribute to the addition of knowledge in the field of accounting, especially regarding the capital structure. Company management can use the results of this research as a reference and consideration to find out the factors that affect the capital structure so that company management can still maintain the company's survival and improve company performance. Practical implications The results of this study can contribute to the addition of knowledge in the field of accounting, especially regarding capital structure. Company management can use the results of this research as a reference and consideration to determine the factors that affect the capital structure so that company management can still maintain the survival of the company and improve company performance. Social implications This study only uses the variables of asset structure, financial flexibility and earning volatility as independent variables. Further research is recommended to consider the use of other variables that can affect capital structure and if using the same variable is expected to use research objects that have stable or increasing asset and income values, so that asset structure variables and profit volatility can show significant results and influences. Originality/value This study is one of the few studies that examines how the effect of asset structure, profit volatility and financial flexibility on capital structure in companies in the consumer goods industry sector on the IDX. Company management must pay attention to the composition of the capital structure as well as possible and make careful planning and the right decisions so as to produce a capital structure that can provide profits.
资本结构是公司的一个重要因素,因为它将直接关系到公司的财务状况。本研究旨在确定资产结构、盈余波动性和财务灵活性对资本结构的影响。设计/方法/方法本研究的人口是印度尼西亚证券交易所(IDX)消费品行业的52家公司和通过有目的抽样方法获得的39家公司的样本。本研究采用的研究方法是使用Eviews软件进行多元线性回归分析。本研究的检验结果表明,资产结构和财务灵活性对资本结构有正向影响,而盈余波动性对IDX上消费品行业公司的资本结构没有影响。本研究的结果有助于增加会计领域的知识,特别是关于资本结构的知识。公司管理层可以将本研究的结果作为参考和考虑,找出影响资本结构的因素,使公司管理层仍然能够维持公司的生存,提高公司绩效。本研究的结果有助于增加会计领域的知识,特别是关于资本结构的知识。公司管理层可以利用本研究的结果作为参考和考虑,确定影响资本结构的因素,使公司管理层仍然能够维持公司的生存,提高公司绩效。本研究仅使用资产结构、财务灵活性和盈余波动性作为自变量。建议进一步研究考虑使用其他影响资本结构的变量,如果使用相同的变量,则期望使用资产和收入价值稳定或增加的研究对象,从而使资产结构变量和利润波动能够显示出显著的结果和影响。原创性/价值本研究是为数不多的研究之一,探讨了资产结构、利润波动和财务灵活性对IDX上消费品行业公司资本结构的影响。公司管理层必须尽可能地关注资本结构的构成,进行周密的规划和正确的决策,从而产生能够提供利润的资本结构。
{"title":"Analysis of the effect of assets structure, earning volatility and financial flexibility on capital structure in consumer goods industry sector companies on the Indonesia stock exchange","authors":"Rumanintya Lisaria Putri, Andre Prasetya Willim","doi":"10.1108/lbsjmr-11-2022-0069","DOIUrl":"https://doi.org/10.1108/lbsjmr-11-2022-0069","url":null,"abstract":"Purpose Capital structure is an important factor for the company because it will be directly related to the financial condition of the company. This study aims to determine the effect of asset structure, earning volatility, and financial flexibility on capital structure. Design/methodology/approach The population in this study was 52 companies in the consumer goods industry sector on the Indonesia stock exchange (IDX) and a sample of 39 companies obtained by purposive sampling method. The research method used in this study is multiple linear regression analysis using Eviews software. Findings The test results in the study show that asset structure and financial flexibility have a positive effect on capital structure, while earning volatility does not affect capital structure in companies in the consumer goods industry sector on the IDX. Research limitations/implications The results of this research can contribute to the addition of knowledge in the field of accounting, especially regarding the capital structure. Company management can use the results of this research as a reference and consideration to find out the factors that affect the capital structure so that company management can still maintain the company's survival and improve company performance. Practical implications The results of this study can contribute to the addition of knowledge in the field of accounting, especially regarding capital structure. Company management can use the results of this research as a reference and consideration to determine the factors that affect the capital structure so that company management can still maintain the survival of the company and improve company performance. Social implications This study only uses the variables of asset structure, financial flexibility and earning volatility as independent variables. Further research is recommended to consider the use of other variables that can affect capital structure and if using the same variable is expected to use research objects that have stable or increasing asset and income values, so that asset structure variables and profit volatility can show significant results and influences. Originality/value This study is one of the few studies that examines how the effect of asset structure, profit volatility and financial flexibility on capital structure in companies in the consumer goods industry sector on the IDX. Company management must pay attention to the composition of the capital structure as well as possible and make careful planning and the right decisions so as to produce a capital structure that can provide profits.","PeriodicalId":486681,"journal":{"name":"LBS Journal of Management & Research","volume":"134 5","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135776164","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Written communication and energy transfer to fix a dysfunctional team: a case study in conflict resolution in an educational institution 解决功能失调团队的书面沟通和能量转移:一个教育机构冲突解决的案例研究
Pub Date : 2023-11-02 DOI: 10.1108/lbsjmr-10-2022-0066
Pratibha Rai, Priya Gupta, Bhawna Parewa
Purpose Task conflict and relationship conflict are common in organizations. This paper aims to present a unique case of the use of the targeted conflict-resolution technique. The revival of positive group dynamics is aptly shown. Design/methodology/approach This descriptive case study is developed as a practice insight to showcase how a peculiar case of misunderstanding is resolved in the most unconventional way through the intervention of a mediator who unearths the real cause of contention. The mediator works through logic and emotion to remove negativity. Narration, a necessary component of the case study approach, peeps into the research subject involving flashbacks, flash forward, backstories and foreshadowing. The mediator uses reframing as a tool very efficiently, encouraging the people in conflict to understand the nothingness in their cold war and eventually prompting them to collaborate and compromise. Findings The shifts in communication dynamics post-mediator’s intervention are subtle and full of wisdom, encouraging introspection and constructive interaction, eventually bridging the differences. The possibility of achieving a state of homeostasis in the future magnifies. The belief in the power of affirmation and manifestation is validated. The heavy, difficult, hardened negativity loses ground and gets transformed. Social implications Conversation/prayers at the deepest level in several meetings are the communication tools that have immense social relevance in the Indian context. Originality/value A unique combination of intermediation encompassing written communication and energy transformation is adopted to resolve ongoing conflict by stroking the positive psychology of the partakers. To some, the method may appear to have a spiritual connotation.
任务冲突和关系冲突在组织中很常见。本文旨在介绍一个使用针对性冲突解决技术的独特案例。积极群体动力学的复兴是恰当的。设计/方法/方法这个描述性的案例研究是作为一个实践洞察力来发展的,展示了一个特殊的误解案例是如何通过调解人的干预,以最非常规的方式解决的,调解人发现了争论的真正原因。调解人通过逻辑和情感来消除消极情绪。叙事是案例研究方法的必要组成部分,它通过倒叙、闪进、背景故事和伏笔等方式深入研究主题。调解人非常有效地将重建作为一种工具,鼓励冲突中的人们了解冷战中的虚无,并最终促使他们合作和妥协。发现中介干预后的沟通动态变化是微妙的,充满智慧,鼓励内省和建设性的互动,最终弥合差异。将来达到体内平衡状态的可能性增大了。相信肯定和表现的力量是有效的。沉重的、困难的、顽固的消极情绪失去了立足之地,得到了转变。在几次会议中,最深层的对话/祈祷是在印度环境中具有巨大社会相关性的沟通工具。原创性/价值采用一种独特的组合,包括书面沟通和能量转换的中介,通过抚摸参与者的积极心理来解决持续的冲突。对一些人来说,这种方法似乎有一种精神内涵。
{"title":"Written communication and energy transfer to fix a dysfunctional team: a case study in conflict resolution in an educational institution","authors":"Pratibha Rai, Priya Gupta, Bhawna Parewa","doi":"10.1108/lbsjmr-10-2022-0066","DOIUrl":"https://doi.org/10.1108/lbsjmr-10-2022-0066","url":null,"abstract":"Purpose Task conflict and relationship conflict are common in organizations. This paper aims to present a unique case of the use of the targeted conflict-resolution technique. The revival of positive group dynamics is aptly shown. Design/methodology/approach This descriptive case study is developed as a practice insight to showcase how a peculiar case of misunderstanding is resolved in the most unconventional way through the intervention of a mediator who unearths the real cause of contention. The mediator works through logic and emotion to remove negativity. Narration, a necessary component of the case study approach, peeps into the research subject involving flashbacks, flash forward, backstories and foreshadowing. The mediator uses reframing as a tool very efficiently, encouraging the people in conflict to understand the nothingness in their cold war and eventually prompting them to collaborate and compromise. Findings The shifts in communication dynamics post-mediator’s intervention are subtle and full of wisdom, encouraging introspection and constructive interaction, eventually bridging the differences. The possibility of achieving a state of homeostasis in the future magnifies. The belief in the power of affirmation and manifestation is validated. The heavy, difficult, hardened negativity loses ground and gets transformed. Social implications Conversation/prayers at the deepest level in several meetings are the communication tools that have immense social relevance in the Indian context. Originality/value A unique combination of intermediation encompassing written communication and energy transformation is adopted to resolve ongoing conflict by stroking the positive psychology of the partakers. To some, the method may appear to have a spiritual connotation.","PeriodicalId":486681,"journal":{"name":"LBS Journal of Management & Research","volume":"15 8","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135876270","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
A search of investors' trading practices in the Bangladesh capital market 对孟加拉国资本市场投资者交易行为的调查
Pub Date : 2023-09-25 DOI: 10.1108/lbsjmr-04-2023-0015
Sutap Kumar Ghosh
Purpose This research mainly intends to ascertain the stimulus of investor investment tendencies on the amount of capital investment in the share market. Design/methodology/approach Utilizing a sample of 477 individual investors who actively trade on the Bangladesh capital market, this empirical study was conducted. The objective of this examination is to ascertain the investment trading behavior of retail investors in the Bangladesh capital market using multiple regression, hypothesis testing and correlation analysis. Findings The coefficients of market categories, preferred share price ranges and investment source reveal negative predictor correlations; all predictors are statistically significant, with the exception of investment source. Positive predictive correlations exist between investor category, financial literacy degree, investment duration, emotional tolerance level, risk consideration, investment monitoring activities, internal sentiment and correct investment selection. Except for risk consideration and investment monitoring activities, all components have statistically significant predictions. The quantity of capital invested in the stock market is heavily influenced by the investment duration, preferred share price ranges, investor type, emotional toleration level and decision-making accuracy level. Research limitations/implications This investigation was conducted exclusively with Bangladeshi individual stockholders. Therefore, the existing study can be extended to institutional investors and conceivably to other divisions. It is possible to conduct this similar study internationally. And the query can enlarge with more sample size and use a more sophisticated econometric model. Despite that the outcomes of this study help the regulatory authorities to arrange more informative seminars and consciousness programs. Practical implications The conclusions have practical implications since they empower investors to modify their portfolios based on elements including share price ranges, investment horizons and emotional stability. To improve chances of success and reach financial objectives, they stress the significance of bettering financial understanding, active monitoring and risk analysis. Results can also be enhanced by distributing ownership over a number of market sectors and price points. The results highlight the value of patience and giving potential returns enough time. Originality/value This study on the trading behavior of investors in Bangladesh is unique and based on field study, and the findings of this study will deliver information to the stakeholders of the capital market regarding the investors’ trading behavior belonging to different categories, financial literacy level, investment duration, emotional tolerance level and internal feeling.
目的本研究主要是为了确定投资者的投资倾向对股票市场资本投资额的刺激作用。设计/方法/方法利用在孟加拉国资本市场上积极交易的477名个人投资者的样本,进行了这项实证研究。本研究的目的是利用多元回归、假设检验和相关分析来确定孟加拉国资本市场散户投资者的投资交易行为。发现市场类别、优先股价格区间和投资来源的系数呈负相关;除投资来源外,所有预测因子均具有统计学显著性。投资者类别、金融知识程度、投资期限、情绪容忍水平、风险考虑、投资监控活动、内在情绪与正确投资选择之间存在正预测相关关系。除风险考虑和投资监测活动外,所有组成部分均具有统计显著性预测。投资期限、优先股价格区间、投资者类型、情绪容忍度和决策准确性等因素对股票市场的投资资金量有较大影响。本调查仅针对孟加拉国的个人股东进行。因此,现有的研究可以扩展到机构投资者,也可以扩展到其他部门。在国际上进行类似的研究是可能的。而且,随着样本量的增加,可以使用更复杂的计量经济模型来扩大查询范围。尽管这项研究的结果有助于监管当局安排更多信息丰富的研讨会和意识项目。这些结论具有实际意义,因为它们使投资者能够根据股价区间、投资期限和情绪稳定性等因素修改其投资组合。为了提高成功的机会和实现财务目标,他们强调加强财务理解、积极监测和风险分析的重要性。通过在若干市场部门和价格点上分配所有权,也可以提高结果。研究结果突出了耐心和给潜在回报足够时间的价值。本研究对孟加拉国投资者交易行为的研究是独特的,基于实地研究,本研究的结果将向资本市场的利益相关者提供关于不同类别投资者的交易行为,金融素养水平,投资持续时间,情绪容忍水平和内在感受的信息。
{"title":"A search of investors' trading practices in the Bangladesh capital market","authors":"Sutap Kumar Ghosh","doi":"10.1108/lbsjmr-04-2023-0015","DOIUrl":"https://doi.org/10.1108/lbsjmr-04-2023-0015","url":null,"abstract":"Purpose This research mainly intends to ascertain the stimulus of investor investment tendencies on the amount of capital investment in the share market. Design/methodology/approach Utilizing a sample of 477 individual investors who actively trade on the Bangladesh capital market, this empirical study was conducted. The objective of this examination is to ascertain the investment trading behavior of retail investors in the Bangladesh capital market using multiple regression, hypothesis testing and correlation analysis. Findings The coefficients of market categories, preferred share price ranges and investment source reveal negative predictor correlations; all predictors are statistically significant, with the exception of investment source. Positive predictive correlations exist between investor category, financial literacy degree, investment duration, emotional tolerance level, risk consideration, investment monitoring activities, internal sentiment and correct investment selection. Except for risk consideration and investment monitoring activities, all components have statistically significant predictions. The quantity of capital invested in the stock market is heavily influenced by the investment duration, preferred share price ranges, investor type, emotional toleration level and decision-making accuracy level. Research limitations/implications This investigation was conducted exclusively with Bangladeshi individual stockholders. Therefore, the existing study can be extended to institutional investors and conceivably to other divisions. It is possible to conduct this similar study internationally. And the query can enlarge with more sample size and use a more sophisticated econometric model. Despite that the outcomes of this study help the regulatory authorities to arrange more informative seminars and consciousness programs. Practical implications The conclusions have practical implications since they empower investors to modify their portfolios based on elements including share price ranges, investment horizons and emotional stability. To improve chances of success and reach financial objectives, they stress the significance of bettering financial understanding, active monitoring and risk analysis. Results can also be enhanced by distributing ownership over a number of market sectors and price points. The results highlight the value of patience and giving potential returns enough time. Originality/value This study on the trading behavior of investors in Bangladesh is unique and based on field study, and the findings of this study will deliver information to the stakeholders of the capital market regarding the investors’ trading behavior belonging to different categories, financial literacy level, investment duration, emotional tolerance level and internal feeling.","PeriodicalId":486681,"journal":{"name":"LBS Journal of Management & Research","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135768795","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Corporate tax avoidance: a systematic literature review and future research directions 企业避税:系统文献综述及未来研究方向
Pub Date : 2023-06-28 DOI: 10.1108/lbsjmr-12-2022-0082
Anshu Duhoon, Mohinder Singh
Purpose The increased interest among academicians to explore more about tax management behavior is evident in the literature on corporate tax avoidance. This paper aims to illustrate the multiple aspects that influence the tax avoidance behavior of corporations and its impacts through the systematic review method. Design/methodology/approach This study used “Tax Avoidance” OR “Tax Aggressiveness” OR “Tax Planning” as search strings to extract the relevant literature from the Scopus database. This study is a comprehensive analysis of existing literature on corporate tax avoidance behavior. Further, the keyword network analysis has been used to find out the most explored and dry research areas related to corporate tax avoidance behavior using VOSviewer software. Findings The study finds that taxation decision is an important managerial decision. Managers adopt tax avoidance tactics to boost postax profits to meet the shareholders’ expectations, particularly of risk-averse shareholders, and sometimes for their benefit also. With this, this study also finds that firms’ characteristics, political connections and corporate social responsibility activities also impact taxation decisions. In addition, the study identifies that tax-avoiding behavior has a contradictory impact on firm value, market growth and corporate transparency disclosure decisions. Research limitations/implications The study assists the researchers by providing a brief overview of tax avoidance behavior, for corporates in understanding the implications of tax avoidance, and for policymakers to fix the taxation loopholes and bring necessary tax reforms. Originality/value This study adds to the existing literature by providing a thorough overview of theories, determinants and outcomes of corporate tax avoidance behavior.
在有关企业避税的文献中,学者们越来越有兴趣探索更多关于税收管理行为的问题。本文旨在通过系统回顾的方法来说明影响企业避税行为的多个方面及其影响。本研究使用“避税”或“税收侵略性”或“税收规划”作为搜索字符串,从Scopus数据库中提取相关文献。本研究是对现有关于企业避税行为的文献进行综合分析。进一步,利用关键词网络分析法,利用VOSviewer软件找出与企业避税行为相关的最具探索性和干燥性的研究领域。研究发现,税收决策是一项重要的管理决策。管理者采用避税策略来提高税后利润,以满足股东的期望,尤其是厌恶风险的股东的期望,有时也为了他们的利益。因此,本研究还发现,企业特征、政治关系和企业社会责任活动也会影响税收决策。此外,研究还发现,避税行为对公司价值、市场增长和公司透明度披露决策具有矛盾的影响。研究的局限性/启示本研究通过提供避税行为的简要概述,帮助研究人员了解避税行为的影响,并为政策制定者弥补税收漏洞和进行必要的税收改革提供帮助。本研究补充了现有文献,对企业避税行为的理论、决定因素和结果进行了全面的概述。
{"title":"Corporate tax avoidance: a systematic literature review and future research directions","authors":"Anshu Duhoon, Mohinder Singh","doi":"10.1108/lbsjmr-12-2022-0082","DOIUrl":"https://doi.org/10.1108/lbsjmr-12-2022-0082","url":null,"abstract":"Purpose The increased interest among academicians to explore more about tax management behavior is evident in the literature on corporate tax avoidance. This paper aims to illustrate the multiple aspects that influence the tax avoidance behavior of corporations and its impacts through the systematic review method. Design/methodology/approach This study used “Tax Avoidance” OR “Tax Aggressiveness” OR “Tax Planning” as search strings to extract the relevant literature from the Scopus database. This study is a comprehensive analysis of existing literature on corporate tax avoidance behavior. Further, the keyword network analysis has been used to find out the most explored and dry research areas related to corporate tax avoidance behavior using VOSviewer software. Findings The study finds that taxation decision is an important managerial decision. Managers adopt tax avoidance tactics to boost postax profits to meet the shareholders’ expectations, particularly of risk-averse shareholders, and sometimes for their benefit also. With this, this study also finds that firms’ characteristics, political connections and corporate social responsibility activities also impact taxation decisions. In addition, the study identifies that tax-avoiding behavior has a contradictory impact on firm value, market growth and corporate transparency disclosure decisions. Research limitations/implications The study assists the researchers by providing a brief overview of tax avoidance behavior, for corporates in understanding the implications of tax avoidance, and for policymakers to fix the taxation loopholes and bring necessary tax reforms. Originality/value This study adds to the existing literature by providing a thorough overview of theories, determinants and outcomes of corporate tax avoidance behavior.","PeriodicalId":486681,"journal":{"name":"LBS Journal of Management & Research","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135359237","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The influence of openness to change on academics' research publication in public higher education institutions in Tanzania 坦桑尼亚公立高等教育机构对变化的开放性对学术研究发表的影响
Pub Date : 2023-05-30 DOI: 10.1108/lbsjmr-01-2023-0004
Sinyati Ndiango, Neema P. Kumburu, Richard Jaffu
Purpose The major purpose of this paper is to examine the influence of openness to change on research publication in higher education institutions (HEI) in Tanzania. Design/methodology/approach With a sample of 247 academics, a cross-sectional survey design was used and questionnaires were the primary data collection tool. The collected data were tested using mean and standard deviations, and the causal–effect relationship between the independent and dependent variables was tested using simple linear regression. Findings The findings of this study revealed that openness to change positively and significantly influence research publication in higher education ( β = 0.598 and p < 0.001). Practical implications The study recommends that HEI should consider openness to change value as one among criteria for hiring academics as well as developing good programs that will help academics develop the academics' self-awareness with regard to what takes for one to be a productive researcher. Originality/value This is the first study to examine the influence of openness to change as a personal value on academics’ research publication in Tanzanian HEI. In this instance, the study contributes to the existing literature on the influence of academics' personal values in terms of openness to change on research publication.
本文的主要目的是考察坦桑尼亚高等教育机构(HEI)对变革开放对研究出版物的影响。设计/方法/方法对247名学者进行抽样调查,采用横断面调查设计,问卷调查是主要的数据收集工具。收集的数据采用均值和标准差检验,自变量和因变量之间的因果关系采用简单线性回归检验。研究结果表明,对变化的开放程度对高等教育科研论文发表具有显著的正向影响(β = 0.598, p <0.001)。该研究建议,高等教育应考虑将改变价值观的开放性作为聘用学者的标准之一,并制定良好的计划,帮助学者培养关于成为一名富有成效的研究人员所需条件的自我意识。原创性/价值本研究首次考察了在坦桑尼亚高等教育中,对变化的开放性作为一种个人价值对学者研究出版物的影响。在此情况下,本研究对现有文献中学者的个人价值观对研究发表的开放性的影响做出了贡献。
{"title":"The influence of openness to change on academics' research publication in public higher education institutions in Tanzania","authors":"Sinyati Ndiango, Neema P. Kumburu, Richard Jaffu","doi":"10.1108/lbsjmr-01-2023-0004","DOIUrl":"https://doi.org/10.1108/lbsjmr-01-2023-0004","url":null,"abstract":"Purpose The major purpose of this paper is to examine the influence of openness to change on research publication in higher education institutions (HEI) in Tanzania. Design/methodology/approach With a sample of 247 academics, a cross-sectional survey design was used and questionnaires were the primary data collection tool. The collected data were tested using mean and standard deviations, and the causal–effect relationship between the independent and dependent variables was tested using simple linear regression. Findings The findings of this study revealed that openness to change positively and significantly influence research publication in higher education ( β = 0.598 and p < 0.001). Practical implications The study recommends that HEI should consider openness to change value as one among criteria for hiring academics as well as developing good programs that will help academics develop the academics' self-awareness with regard to what takes for one to be a productive researcher. Originality/value This is the first study to examine the influence of openness to change as a personal value on academics’ research publication in Tanzanian HEI. In this instance, the study contributes to the existing literature on the influence of academics' personal values in terms of openness to change on research publication.","PeriodicalId":486681,"journal":{"name":"LBS Journal of Management & Research","volume":"301 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135693078","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Does intellectual capital affect bank performance? Evidence from Bangladesh 智力资本影响银行业绩吗?来自孟加拉国的证据
Pub Date : 2023-05-11 DOI: 10.1108/lbsjmr-05-2022-0016
Md. Tofael Hossain Majumder, Israt Jahan Ruma, Aklima Akter
Purpose This paper attempts to evaluate the impact of intellectual capital on bank performance in Bangladesh. Design/methodology/approach The authors analyze an unbalanced longitudinal data of 32 banks, which cover 318 observations of bank-year from 2010 to 2019. The study employs a dynamic panel model with the two-step system generalized methods of moments (SGMM). Findings The results show that bank performance is significantly positively affected by the intellectual capital (IC) in Bangladesh. In addition, the findings show that capital employed efficiency (CEE) is an essential determinant of bank performance rather than structural capital efficiency (SCE) and human capital efficiency (HCE) for the Bangladeshi banking sector. Originality/value This work is unique as no one has explored the impact of intellectual capital on Bangladesh's bank performance. The findings suggest that business owners, managers and policymakers who want to improve the efficiency of their organizations should spend continuously on IC and expand their investment into CEE, which includes both financial and physical resources, in order to obtain better bank performance.
本文试图评估孟加拉国智力资本对银行绩效的影响。设计/方法/方法作者分析了32家银行的不平衡纵向数据,涵盖了2010年至2019年318个银行年的观测数据。采用两步系统广义矩量法(SGMM)建立动态面板模型。结果表明,孟加拉国银行绩效受到智力资本(IC)的显著正向影响。此外,研究结果表明,资本利用效率(CEE)是银行绩效的重要决定因素,而不是孟加拉国银行业的结构性资本效率(SCE)和人力资本效率(HCE)。这项工作是独一无二的,因为没有人探讨过智力资本对孟加拉国银行业绩的影响。研究结果表明,想要提高组织效率的企业主、管理者和政策制定者应该持续地在IC上花费,并扩大对CEE的投资,包括财务和物质资源,以获得更好的银行绩效。
{"title":"Does intellectual capital affect bank performance? Evidence from Bangladesh","authors":"Md. Tofael Hossain Majumder, Israt Jahan Ruma, Aklima Akter","doi":"10.1108/lbsjmr-05-2022-0016","DOIUrl":"https://doi.org/10.1108/lbsjmr-05-2022-0016","url":null,"abstract":"Purpose This paper attempts to evaluate the impact of intellectual capital on bank performance in Bangladesh. Design/methodology/approach The authors analyze an unbalanced longitudinal data of 32 banks, which cover 318 observations of bank-year from 2010 to 2019. The study employs a dynamic panel model with the two-step system generalized methods of moments (SGMM). Findings The results show that bank performance is significantly positively affected by the intellectual capital (IC) in Bangladesh. In addition, the findings show that capital employed efficiency (CEE) is an essential determinant of bank performance rather than structural capital efficiency (SCE) and human capital efficiency (HCE) for the Bangladeshi banking sector. Originality/value This work is unique as no one has explored the impact of intellectual capital on Bangladesh's bank performance. The findings suggest that business owners, managers and policymakers who want to improve the efficiency of their organizations should spend continuously on IC and expand their investment into CEE, which includes both financial and physical resources, in order to obtain better bank performance.","PeriodicalId":486681,"journal":{"name":"LBS Journal of Management & Research","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135473936","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Influence of training and development interventions on employee retention – an employer brand-based agenda 培训和发展干预对员工保留的影响——雇主品牌为基础的议程
Pub Date : 2023-05-11 DOI: 10.1108/lbsjmr-12-2022-0080
Shubhangi Bharadwaj
Purpose The aim of the study is to assess the effect of employer branding dimension of training and development on the retention of employees through the mediation of organizational identification (OI). Design/methodology/approach The study is based on data collected from the Indian IT employees. Regression and PROCESS Macro were used to test the hypotheses. Findings The regression results revealed that employer branding attribute of training and development influence employee retention (ER). Second, training and development influences OI and ER. Third, the relationship between training and development and ER is mediated by OI. Research limitations/implications The research provides a new direction, strategizing a brand around development value is effective to enhance OI and their intent to stay. The major limitation is that the data is collected from a single source that may result in the issue of common method biasness. Originality/value The paper focuses on measuring the effects of training and development on the retention of employees through the mediation of OI, for which studies are very limited.
本研究旨在通过组织认同(OI)的中介,评估培训与发展雇主品牌化维度对员工留任的影响。设计/方法/方法该研究基于从印度IT员工收集的数据。采用回归分析和PROCESS Macro对假设进行检验。结果表明,培训与发展的雇主品牌属性对员工保留度有显著影响。其次,培训和发展影响OI和ER。第三,培训与发展与ER之间的关系是由OI介导的。研究的局限性/启示本研究提供了一个新的方向,围绕开发价值制定品牌战略可以有效地提高OI和他们的留下来的意愿。主要的限制是数据是从单一来源收集的,这可能导致公共方法偏差的问题。原创性/价值本文主要通过OI的中介来衡量培训和发展对员工保留的影响,这方面的研究非常有限。
{"title":"Influence of training and development interventions on employee retention – an employer brand-based agenda","authors":"Shubhangi Bharadwaj","doi":"10.1108/lbsjmr-12-2022-0080","DOIUrl":"https://doi.org/10.1108/lbsjmr-12-2022-0080","url":null,"abstract":"Purpose The aim of the study is to assess the effect of employer branding dimension of training and development on the retention of employees through the mediation of organizational identification (OI). Design/methodology/approach The study is based on data collected from the Indian IT employees. Regression and PROCESS Macro were used to test the hypotheses. Findings The regression results revealed that employer branding attribute of training and development influence employee retention (ER). Second, training and development influences OI and ER. Third, the relationship between training and development and ER is mediated by OI. Research limitations/implications The research provides a new direction, strategizing a brand around development value is effective to enhance OI and their intent to stay. The major limitation is that the data is collected from a single source that may result in the issue of common method biasness. Originality/value The paper focuses on measuring the effects of training and development on the retention of employees through the mediation of OI, for which studies are very limited.","PeriodicalId":486681,"journal":{"name":"LBS Journal of Management & Research","volume":"117 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135528051","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
期刊
LBS Journal of Management & Research
全部 Acc. Chem. Res. ACS Applied Bio Materials ACS Appl. Electron. Mater. ACS Appl. Energy Mater. ACS Appl. Mater. Interfaces ACS Appl. Nano Mater. ACS Appl. Polym. Mater. ACS BIOMATER-SCI ENG ACS Catal. ACS Cent. Sci. ACS Chem. Biol. ACS Chemical Health & Safety ACS Chem. Neurosci. ACS Comb. Sci. ACS Earth Space Chem. ACS Energy Lett. ACS Infect. Dis. ACS Macro Lett. ACS Mater. Lett. ACS Med. Chem. Lett. ACS Nano ACS Omega ACS Photonics ACS Sens. ACS Sustainable Chem. Eng. ACS Synth. Biol. Anal. Chem. BIOCHEMISTRY-US Bioconjugate Chem. BIOMACROMOLECULES Chem. Res. Toxicol. Chem. Rev. Chem. Mater. CRYST GROWTH DES ENERG FUEL Environ. Sci. Technol. Environ. Sci. Technol. Lett. Eur. J. Inorg. Chem. IND ENG CHEM RES Inorg. Chem. J. Agric. Food. Chem. J. Chem. Eng. Data J. Chem. Educ. J. Chem. Inf. Model. J. Chem. Theory Comput. J. Med. Chem. J. Nat. Prod. J PROTEOME RES J. Am. Chem. Soc. LANGMUIR MACROMOLECULES Mol. Pharmaceutics Nano Lett. Org. Lett. ORG PROCESS RES DEV ORGANOMETALLICS J. Org. Chem. J. Phys. Chem. J. Phys. Chem. A J. Phys. Chem. B J. Phys. Chem. C J. Phys. Chem. Lett. Analyst Anal. Methods Biomater. Sci. Catal. Sci. Technol. Chem. Commun. Chem. Soc. Rev. CHEM EDUC RES PRACT CRYSTENGCOMM Dalton Trans. Energy Environ. Sci. ENVIRON SCI-NANO ENVIRON SCI-PROC IMP ENVIRON SCI-WAT RES Faraday Discuss. Food Funct. Green Chem. Inorg. Chem. Front. Integr. Biol. J. Anal. At. Spectrom. J. Mater. Chem. A J. Mater. Chem. B J. Mater. Chem. C Lab Chip Mater. Chem. Front. Mater. Horiz. MEDCHEMCOMM Metallomics Mol. Biosyst. Mol. Syst. Des. Eng. Nanoscale Nanoscale Horiz. Nat. Prod. Rep. New J. Chem. Org. Biomol. Chem. Org. Chem. Front. PHOTOCH PHOTOBIO SCI PCCP Polym. Chem.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1