企業管理學報 Pub Date : 2023-06-01 DOI: 10.53106/102596272023060482002

Ming-Ta Su Ming-Ta Su, Hsian-Ming Liu Ming-Ta Su, Hui-Fun Yu Hsian-Ming Liu, Pei-Hua Sung Hui-Fun Yu

引用次数: 0

Does CSR really work? A cross-national comparison 企业社会责任真的有效吗?跨国比较

企業管理學報 Pub Date : 2023-06-01 DOI: 10.53106/102596272023060482001

Forrence HsinHung Chen Forrence HsinHung Chen, Parichattrarat Rattasurabhisa Forrence HsinHung Chen

{"title":"Does CSR really work? A cross-national comparison","authors":"Forrence HsinHung Chen Forrence HsinHung Chen, Parichattrarat Rattasurabhisa Forrence HsinHung Chen","doi":"10.53106/102596272023060482001","DOIUrl":"https://doi.org/10.53106/102596272023060482001","url":null,"abstract":"\u0000 This study focuses on the current environment, social responsibility, and sustainability, especially expecting the industrial business sector to be more responsive to society and the environment. Therefore, practitioners must focus more on Corporate Social Responsibility (CSR) disclosure when they operate businesses. To discuss the model of disclosing CSR, this study adopts two studies: (1) comparing the differences in CSR disclosure of listed companies on the stock exchanges between Japan and Taiwan (developed countries) and Thailand (developing country), and (2) exploring the relationship between the disclosure of corporate social responsibility and companies’ performance in terms of financial by secondary data from these three countries. A total of 134 companies from Japan, Taiwan, and Thailand Stock Exchanges from 2016 to 2020 were included in this study. The findings revealed that developed countries have more social responsibility disclosures than developing countries, and the disclosure of CSR scores has a significant relationship with the company’s financial performance. The results from this study will be helpful for corporate executives or other stakeholders to use the information from the current study to assist their future decision-making related to CSR disclosure.\u0000 \u0000","PeriodicalId":170892,"journal":{"name":"企業管理學報","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127646940","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 relationship between brand communication and brand citizenship behavior: Mediating role of brand self-efficacy in multilevel models 品牌传播与品牌公民行为的关系:品牌自我效能感在多层次模型中的中介作用

企業管理學報 Pub Date : 2023-03-01 DOI: 10.53106/102596272023030481001

江旭新江旭新

{"title":"The relationship between brand communication and brand citizenship behavior: Mediating role of brand self-efficacy in multilevel models","authors":"江旭新江旭新","doi":"10.53106/102596272023030481001","DOIUrl":"https://doi.org/10.53106/102596272023030481001","url":null,"abstract":"\u0000 This research aims to explore the multilevel relationships among brand communication, brand self-efficacy, and brand citizenship behavior. Brand communication is regarded as organizational supportive practices that can enhance employees’ idea and knowledge about the personality, values, and promise of the brand. Brand self-efficacy is defined as employees’ conviction about their abilities to master their brand-related tasks for getting favorable outcomes. Employees with brand citizenship behavior exhibit brand altruistic behavior which contributes to the brand strength. This study collected data from 29 chains of food and beverage organizations. 125 valid data of managers and 232 valid data of frontline employees were collected. Hierarchical Linear Modelling (HLM) is utilized to investigate the multilevel relationships. This study finds there exist positive effects of brand communication on brand self-efficacy and brand citizenship behavior. Brand self-efficacy fully mediates the multilevel relationship between brand communication and brand citizenship behavior. Results, implication and future studies are discussed.\u0000 \u0000","PeriodicalId":170892,"journal":{"name":"企業管理學報","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123409573","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

Examining ethical leadership’s effectiveness by a dual-path approach 用双路径方法考察道德领导的有效性

企業管理學報 Pub Date : 2023-03-01 DOI: 10.53106/102596272023030481002

Chin-Yi Shu Chin-Yi Shu

{"title":"Examining ethical leadership’s effectiveness by a dual-path approach","authors":"Chin-Yi Shu Chin-Yi Shu","doi":"10.53106/102596272023030481002","DOIUrl":"https://doi.org/10.53106/102596272023030481002","url":null,"abstract":"\u0000 Drawing on value activation, we propose that experiencing ethical leadership will encourage an employee’s altruistic motivation and inhibit their egoistic motivation for performing OCB. We further draw on the interactionist perspective to contend that psychological capital and dark triad personality will moderate the effects of experienced ethical leadership towards altruistic and egoistic motivation. A total of 339 participants took part in this study. The results confirm that ethical leadership affects altruistic and egoistic motivation in performing OCB and that psychological capital and dark triad personality were found to moderate the relationship between ethical leadership and motivations. Moreover, altruistic motivation was found to mediate the moderating effect of psychological capital on the relationship between experienced ethical leadership and employee OCB as well as egoistic motivation was also found to mediate the moderating effect of dark triad personality on the relationship between experienced ethical leadership and employee’s OCB. This study complements the literature by showing how experienced EL work with psychological capital and dark triad personality to jointly influence altruistic and egoistic motivation that leads to employee OCB. This study explains the process of ethical leadership influencing subordinates’ OCB through the perspective of value activation. It also points out the limitations of ethical leadership. If managers want to adopt ethical leadership, they must pay special attention to the working attitude of dark triad subordinates and appropriately remind them to improve their organizational citizenship behavior.\u0000 \u0000","PeriodicalId":170892,"journal":{"name":"企業管理學報","volume":"131 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122258295","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 long-run abnormal returns and the subsequent SEO characteristics of profit-exempted IPO firms in Taiwan 台湾非营利性IPO公司的长期异常收益与后续SEO特征

企業管理學報 Pub Date : 2022-12-01 DOI: 10.53106/102596272022120474002

Qun Wang Qun Wang, Po-Hsin Ho Qun Wang

{"title":"The long-run abnormal returns and the subsequent SEO characteristics of profit-exempted IPO firms in Taiwan","authors":"Qun Wang Qun Wang, Po-Hsin Ho Qun Wang","doi":"10.53106/102596272022120474002","DOIUrl":"https://doi.org/10.53106/102596272022120474002","url":null,"abstract":"\u0000 The deregulation of IPO requirements changes the industrial structure. Focusing on Taiwan’s unique profit-exempted IPO requirements, this study confirms that deregulation not only leads to IPO clustering, but also to a concentration in chemical and bio-pharmaceutical industry. The profit-exempted IPO issuers actively release optimistic information about future growth and take advantage of overvaluation to increase IPO revenue by misleading investors into mispricing the IPO. This results in poor long-run abnormal stock returns when stock price reverses after the IPO to correct the mispricing. In addition, some profit-exempted companies continue to use mispricing to raise equity capital and issue new shares after the IPO. For profit-exempted IPO companies, the characteristics of seasoned equity offerings within three years after IPO are significantly different from other companies. They are more likely to issue shares after IPO with shorter interval, larger size, and more frequent than non-profit exempted IPO firms. This study finds that the phenomenon of profit-exempted issuers raising capital is more consistent with the market timing theory.\u0000 \u0000","PeriodicalId":170892,"journal":{"name":"企業管理學報","volume":"40 20","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114006697","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

Impact of gift promotion appeals with two types of givers on givers’ purchase intention 两类送礼人的礼品促销诉求对送礼人购买意愿的影响

企業管理學報 Pub Date : 2022-12-01 DOI: 10.53106/102596272022120474003

Tser-Yieth Chen Tser-Yieth Chen, Tsai-Lien Yeh Tser-Yieth Chen, Hsueh-Ling Wu Tsai-Lien Yeh

引用次数: 0

Using internal carbon pricing to address climate risks challenge - The case of Taiwanese enterprises 利用内部碳定价应对气候风险挑战——以台湾企业为例

企業管理學報 Pub Date : 2022-12-01 DOI: 10.53106/102596272022120474001

Chien-Ming Lee Chien-Ming Lee, Yu-Min Yang Chien-Ming Lee

{"title":"Using internal carbon pricing to address climate risks challenge - The case of Taiwanese enterprises","authors":"Chien-Ming Lee Chien-Ming Lee, Yu-Min Yang Chien-Ming Lee","doi":"10.53106/102596272022120474001","DOIUrl":"https://doi.org/10.53106/102596272022120474001","url":null,"abstract":"\u0000 Transition risk has become a priority for adaptive policy and measures taken by firms in response to net zero emissions around the world. Internal Carbon Pricing (ICP) is an emerging set of practices voluntarily adopted by companies to respond to progressive climate policies and regulations. The main purpose of companies adopted the ICPs is to manage carbon risks, however, the literatures lack of discussion the linkage between the ICP and climate performance/carbon risk. This study identifies the climate performance indicators, including greenhouse gas abatement, cost savings, profit creation, and carbon risk management. This study also collects the data reporting from Carbon Disclosure Project (CDP, 2019) by Taiwanese companies for empirical analysis. The results provide the evidence that the ICP significant affects climate performance/carbon risk. This will encourage more enterprises to adopt the ICP for managing climate risk. Therefore, guidance of the ICP for transition risk governance aligning with TCFD are needed, and is recommended to ensure the climate resilience in Taiwanese enterprise.\u0000 \u0000","PeriodicalId":170892,"journal":{"name":"企業管理學報","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125509508","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

CSR beauty in the eye of the beholder: Influences of retailer image congruency and consumer personal valuest 旁观者眼中的企业社会责任之美:零售商形象一致性与消费者个人价值观的影响

企業管理學報 Pub Date : 2022-09-01 DOI: 10.53106/102596272022090473003

Wen-Yeh Huang Wen-Yeh Huang

引用次数: 2

Generating positive online word of mouth via brand image and trust: The moderation role of perceived privacy 通过品牌形象和信任产生积极的网络口碑:感知隐私的调节作用

企業管理學報 Pub Date : 2022-09-01 DOI: 10.53106/102596272022090473002

Son-Cong Bui Son-Cong Bui, Yung-Chi Chang Son-Cong Bui

引用次数: 0

The study of analysis on dynamic capability of specialty barista in Taiwan - Examples of the winners of World Coffee Champion (WCE) 台湾特色咖啡师动态能力分析研究——以世界咖啡冠军赛(WCE)冠军为例

企業管理學報 Pub Date : 2022-09-01 DOI: 10.53106/102596272022090473001

Tzu-Wen Chang Tzu-Wen Chang

{"title":"The study of analysis on dynamic capability of specialty barista in Taiwan - Examples of the winners of World Coffee Champion (WCE)","authors":"Tzu-Wen Chang Tzu-Wen Chang","doi":"10.53106/102596272022090473001","DOIUrl":"https://doi.org/10.53106/102596272022090473001","url":null,"abstract":"Coffee is popular in Taiwan, and opening a café is one of the top choices for those who wish to start a new business. The high attrition rate reported in the 2020 White Paper on Small and Medium Enterprises in Taiwan hints the intense challenges that privately owned cafés must overcome to stay in business. This study administered a semi-structured in-depth interview on winners of the World Coffee Champions (of the World Coffee Events) and performed narrative research to explore the difficulties these baristas have experienced in a highly unstable, dynamic environment and the trajectory and path. The results indicated that these individuals all exhibited exceptional and dynamic perception and opportunity-seizing abilities relative to procedures, business positioning, and paths. Their adaptive business models have enabled them to successfully start their business, reach greater heights in entrepreneurship and in cultural value, thus turning them into leaders in the industry. The dynamic capabilities development of these entrepreneurs can be divided into three stages: three dimensions, three advanced procedures, and three spirits. With this, the study drew the following conclusion: by constantly striking a balance between individuality and market value, the champion baristas allow the two to achieve greatest synergy. A dynamic capability matrix was developed, dividing entrepreneurs into four levels: worker, artisan, expert, and master. This study provides prospective coffee entrepreneurs, and those who have started their business, a chance to examine their capabilities and position from the shoulder of giants.","PeriodicalId":170892,"journal":{"name":"企業管理學報","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114488654","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

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