Management Decision最新文献

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A dynamic model for performance evaluations: an integrated approach based on P-AHP and aggregation operators 绩效评估动态模型:基于 P-AHP 和聚合算子的综合方法
IF 4.6 3区 管理学
Management Decision Pub Date : 2024-05-29 DOI: 10.1108/md-11-2023-2203
Gerarda Fattoruso, Roberta Martino, Viviana Ventre, Antonio Violi
{"title":"A dynamic model for performance evaluations: an integrated approach based on P-AHP and aggregation operators","authors":"Gerarda Fattoruso, Roberta Martino, Viviana Ventre, Antonio Violi","doi":"10.1108/md-11-2023-2203","DOIUrl":"https://doi.org/10.1108/md-11-2023-2203","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>Multi-criteria methods represent an adequate tool for solving complex decision problems that provide real support to the decision maker in the choice process. This paper analyzes a decision problem that recurs over time using one of the newer methods as the Parsimonious AHP.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>In this paper we integrated the P-AHP with: (1) the weighted average which takes into account the objectivity of the data; (2) ordered weighted average (OWA) aggregation operators that address the subjective nature of the data; (3) the Choquet integral and (4) the Sugeno integral which also considers the uncertain nature of the final ranking as it is defined on a fuzzy measure.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The present paper proves that variations in the final ranking, due to the different mathematical properties of the selected aggregators, are fundamental to select the best alternative without neglecting any characteristic of the input data. In fact, it is discussed and underlined how and why the best alternative is one that never excels but has very good positions with respect to all aggregation operator rankings.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The aim and innovation presented in this work is the use of the Parsimonious AHP (P-AHP) method in a dynamic way with the use of different aggregation techniques.</p><!--/ Abstract__block -->","PeriodicalId":18046,"journal":{"name":"Management Decision","volume":null,"pages":null},"PeriodicalIF":4.6,"publicationDate":"2024-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141168756","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
AI-powered growth hacking: benefits, challenges and pathways 人工智能驱动的增长黑客:效益、挑战和途径
IF 4.6 3区 管理学
Management Decision Pub Date : 2024-05-28 DOI: 10.1108/md-10-2023-1964
Gabriele Santoro, Fauzia Jabeen, Tomas Kliestik, Stefano Bresciani
{"title":"AI-powered growth hacking: benefits, challenges and pathways","authors":"Gabriele Santoro, Fauzia Jabeen, Tomas Kliestik, Stefano Bresciani","doi":"10.1108/md-10-2023-1964","DOIUrl":"https://doi.org/10.1108/md-10-2023-1964","url":null,"abstract":"<h3>Purpose</h3>\u0000<p> This paper aims to (1) unveil how artificial intelligence (AI) can be implemented in growth-hacking strategies; and (2) identify the challenges and enabling factors associated with AI’s implementation in these strategies.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p> The empirical study is based on two distinct groups of analysis units. Firstly, it involves 11 companies (identified as F1 to F11 in Table 1) that employ growth-hacking principles and use AI to support their decision-making and operations. Secondly, interviews were conducted with four businesses and entrepreneurs providing consultancy services in growth and digital strategies. This approach allowed us to gain a broader view of the phenomenon. Data analysis was performed using the Gioia methodology.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p> The study firstly uncovers the principal benefits and applications of AI in growth hacking, such as enhanced data analysis and user behaviour insights, sales augmentation, traffic and revenue forecasting, campaign development and optimization, and customer service enhancement through chatbots. Secondly, it reveals the challenges and catalysts in AI-driven growth hacking, highlighting the crucial roles of experimentation, creativity and data collection.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p> This research represents the inaugural scientific investigation into AI’s role in growth-hacking strategies. It uncovers both the challenges and facilitators of AI implementation in this domain. Practically, it offers detailed insights into the operationalization of AI across various phases and aspects of growth hacking, including product-market fit, user acquisition, virality and retention.</p><!--/ Abstract__block -->","PeriodicalId":18046,"journal":{"name":"Management Decision","volume":null,"pages":null},"PeriodicalIF":4.6,"publicationDate":"2024-05-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141168866","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Innovative decision support tools for perishable food supply chain management 易腐食品供应链管理的创新决策支持工具
IF 4.6 3区 管理学
Management Decision Pub Date : 2024-05-28 DOI: 10.1108/md-12-2023-2378
Samatthachai Yamsa-ard, Fouad Ben Abdelaziz, Hatem Masri
{"title":"Innovative decision support tools for perishable food supply chain management","authors":"Samatthachai Yamsa-ard, Fouad Ben Abdelaziz, Hatem Masri","doi":"10.1108/md-12-2023-2378","DOIUrl":"https://doi.org/10.1108/md-12-2023-2378","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>We introduce decision support tools aimed at optimizing perishable food supply chain management, effectively balancing conflicting objectives such as the exporter’s product collection cost and the importer’s profit. This involves considering factors like perishability, selling price, discount rate, and order quantity to achieve optimal outcomes.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>This study considered a three-echelon supply chain comprising farmers, a single exporter, and a single importer providing a single, random-lifetime, perishable product under deterministic customer demand. The proposed mathematical model derived the optimal order quantity, selling price, and discount rate for the entire supply chain. This integrated optimization model treats both demand and supply sides as a multi-objective problem, employing a nonlinear program and a two-stage capacitated vehicle routing problem formulation. Numerical examples and a case study focusing on Thailand durian supply chain were conducted to illustrate the approach of the proposed model.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Taking into account both the importer’s profit and the exporter’s product collection cost, the proposed integrated supply chain model and tools maximize profitability, minimizes waste, and meets demand by optimizing perishable product collection costs and proposing a discount system for selling prices.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>Limited to a single perishable product in a three-echelon international food supply chain. Future research can explore different products and supply chain contexts.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The tools enhance decision-making for supply chain managers, improving efficiency, reducing costs, and enhancing customer satisfaction in the perishable food industry.</p><!--/ Abstract__block -->\u0000<h3>Social implications</h3>\u0000<p>The proposed model aids in local workforce management by forecasting required manpower for upcoming seasons. By factoring in product quality and pricing, it ensures customers receive fresh products at fair prices. Furthermore, the near-zero waste concept enhances storage conditions at importers' facilities, contributing to improved environmental hygiene.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The integrated model and decision support tools offer a novel approach to address complexities and conflicting objectives in perishable food supply chains, providing practical insights for researchers and practitioners.</p><!--/ Abstract__block -->","PeriodicalId":18046,"journal":{"name":"Management Decision","volume":null,"pages":null},"PeriodicalIF":4.6,"publicationDate":"2024-05-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141150977","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Religious belief and emotional vampires in organizations 宗教信仰与组织中的情感吸血鬼
IF 4.6 3区 管理学
Management Decision Pub Date : 2024-05-28 DOI: 10.1108/md-04-2023-0520
Reza Salehzadeh
{"title":"Religious belief and emotional vampires in organizations","authors":"Reza Salehzadeh","doi":"10.1108/md-04-2023-0520","DOIUrl":"https://doi.org/10.1108/md-04-2023-0520","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>Consistent with the metaphor of narcissists as “emotional vampires” who leave their victims emotionally drained and devoid of energy, this research suggests that certain factors, such as subjective norms, perceived behavioral control, and religious beliefs, can reduce the level of narcissistic behavior in organizations. Drawing from the theory of planned behavior (TPB) and self-regulation theory, the current study evaluates the moderating role of Islamic religiosity in the relationship between subjective norms and the intention to behave narcissistically. In addition, this study examines the moderating role of afterlife belief in the relationship between perceived behavioral control and the intention to behave narcissistically.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The research hypotheses were tested using two-wave survey data collected from managers of 103 service organizations (Study 1) and 323 employees of four service organizations (Study 2). This research applies structural equation modeling (SEM) to examine the proposed model using SmartPLS 3 software.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Islamic religiosity had a negative moderating role in the relationship between subjective norms and the intention to behave narcissistically (Study 1 and Study 2). In addition, subjective norms and perceived behavioral control had significant positive effects on the intention to engage in narcissistic behavior among managers (Study 1). However, perceived behavioral control had no significant effect on the intention to engage in narcissistic behavior among employees (Study 2).</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The current study not only tests the applicability of the TPB to narcissistic behaviors in Islamic organizations, but it also extends the classic TPB framework by including two moderating variables – Islamic religiosity and afterlife belief.</p><!--/ Abstract__block -->","PeriodicalId":18046,"journal":{"name":"Management Decision","volume":null,"pages":null},"PeriodicalIF":4.6,"publicationDate":"2024-05-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141169143","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Too-much-of-a-good-thing? Is employee engagement always constructive and disengagement always destructive? 好事太多?员工参与是否总是建设性的,脱离是否总是破坏性的?
IF 4.6 3区 管理学
Management Decision Pub Date : 2024-05-28 DOI: 10.1108/md-04-2023-0607
Amanda S. Davis, Beatrice I.J.M. Van der Heijden
{"title":"Too-much-of-a-good-thing? Is employee engagement always constructive and disengagement always destructive?","authors":"Amanda S. Davis, Beatrice I.J.M. Van der Heijden","doi":"10.1108/md-04-2023-0607","DOIUrl":"https://doi.org/10.1108/md-04-2023-0607","url":null,"abstract":"<h3>Purpose</h3>\u0000<p> An employee engagement/disengagement typology is presented to visually illustrate their possible constructive and destructive effects within the workplace, and identify some of the contextual drivers that may lead to these occurrences.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p> A narrative literature review was conducted during 2020–2023 to gain a comprehensive overview of employee engagement and disengagement processes and theories since 1990. Content analysis enabled the findings to be grouped into their destructive and constructive behavioural effects to produce a new typology.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p> The typology shows that not all employee engagement is constructive and that not all disengagement is destructive. This more accurately reflects organisational life. Destructive employee engagement in particular, demonstrates that there can be “too-much-of-a-good-thing”.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p> The typology may help inform future research designs to further understand the impact of contextual factors on both constructs, the pluralist interests involved and which interventions are likely to encourage constructive engagement and disengagement within specific contexts.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p> It is recommended that employee engagement and disengagement are incorporated into leadership and management training and that practices to foster constructive employee engagement (or permit temporary constructive disengagement to allow recovery) endorse the principles of mutuality and reciprocity. Interventions to prevent destructive employee engagement and disengagement are also advisable, particularly when there are adverse internal and external contextual issues which risk disengagement.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p> The typology is the first to classify engaged and disengaged behaviours within the workplace across two dimensions. In doing so, this helps to evaluate employee engagement and disengagement theory by challenging the normative assumptions held within these constructs. This categorisation more accurately represents both constructs and visually illustrates that within the workplace, not only is employee engagement sometimes destructive but also that sometimes disengagement is constructive. Furthermore, it demonstrates that purposive destructive employee disengagement responses may be passive or active.</p><!--/ Abstract__block -->","PeriodicalId":18046,"journal":{"name":"Management Decision","volume":null,"pages":null},"PeriodicalIF":4.6,"publicationDate":"2024-05-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141173155","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
CEO regulatory focus and environmental resource scarcity on employee downsizing 首席执行官的监管重点和环境资源稀缺性对裁员的影响
IF 4.6 3区 管理学
Management Decision Pub Date : 2024-05-27 DOI: 10.1108/md-08-2023-1468
S. Chiu, D. Kong, Nikhil Celly
{"title":"CEO regulatory focus and environmental resource scarcity on employee downsizing","authors":"S. Chiu, D. Kong, Nikhil Celly","doi":"10.1108/md-08-2023-1468","DOIUrl":"https://doi.org/10.1108/md-08-2023-1468","url":null,"abstract":"PurposeThis study aims to address the question of why managers make different decisions in employee downsizing when their firms face external threats. Our research intends to shed light on whether and how CEOs' cognition (motivational attributes associated with regulatory focus) influences their decision-making and firms’ strategic actions on downsizing under high resource scarcity in the industry environment.Design/methodology/approachWe used a longitudinal panel of 5,544 firm-year observations of US firms from 2003 to 2015 to test our conceptual model. The data was obtained from various sources, including corporate earnings call transcripts and archival databases. We used panel logistic regressions with both fixed and random effects in our research design.FindingsOur results suggest that CEOs' motivational attributes could influence their employee downsizing decisions in response to external threats. We find that CEOs who are more promotion-focused (a stronger drive towards achieving ideals) are less likely to lay off employees during high resource scarcity. Conversely, CEOs with a higher prevention focus (a greater concern for security) do not have a meaningful impact on employee downsizing during periods of external resource scarcity.Originality/valuePrevious research has argued that a significant external threat would diminish individuals' impact on firm strategies and outcomes. Our findings challenge this idea, indicating that CEOs with a stronger drive towards achieving ideals are less inclined to lay off employees when resources are scarce in the environment. This study contributes to behavioral strategy research by providing new insights into how upper echelons’ cognition can influence their decision-making and firms’ employee downsizing.","PeriodicalId":18046,"journal":{"name":"Management Decision","volume":null,"pages":null},"PeriodicalIF":4.6,"publicationDate":"2024-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141098253","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Dual network configurations and invention renewals within the pharmaceutical industry 制药业的双网络配置和发明更新
IF 4.6 3区 管理学
Management Decision Pub Date : 2024-05-24 DOI: 10.1108/md-04-2023-0655
Tianyu Hou, Wei Wang, Liang Zhang, Julie Juan Li, Bin Chong
{"title":"Dual network configurations and invention renewals within the pharmaceutical industry","authors":"Tianyu Hou, Wei Wang, Liang Zhang, Julie Juan Li, Bin Chong","doi":"10.1108/md-04-2023-0655","DOIUrl":"https://doi.org/10.1108/md-04-2023-0655","url":null,"abstract":"PurposeAlthough research on how the downstream calculations of a patent’s profit potential influence invention renewal decisions is extensive, the impact of the upstream knowledge creation stages is overlooked. The purpose of this study is to address this theoretical vacuum by examining the intra-organizational configuration of knowledge networks and collaboration networks.Design/methodology/approachThe data consist of 491 global pharmaceutical firms that patent in the USA. Drawing on patent records, the authors simultaneously construct intra-organizational knowledge networks and collaboration networks and identify network cohesion features (i.e. local and global). The authors employ panel fixed-effects models to test the hypotheses.FindingsThe results show that local knowledge cohesion and local social cohesion decrease invention renewals, while global knowledge cohesion and global social cohesion increase renewals. Moreover, the marginal effects of local and global social cohesion are stronger than those of local and global knowledge cohesion, respectively.Research limitations/implicationsThe hypotheses are tested using the pharmaceutical industry as a research setting, which limits the generalizability of our findings. In addition, potential formal and informal contingencies are not considered.Practical implicationsDespite its limitations, this study provides valuable implications. First, managers are cautioned against the adverse effects of local cohesion structures on invention renewal. Second, firms can dynamically adjust their local and global network configuration strategies to harmonize the generation of valuable inventions and the retention of good ideas.Originality/valueComplementary to previous research that focused on inventions’ performance feedback, this study delves into upstream knowledge creation stages to understand invention renewals.","PeriodicalId":18046,"journal":{"name":"Management Decision","volume":null,"pages":null},"PeriodicalIF":4.6,"publicationDate":"2024-05-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141102328","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Dynamic resource management and slack resources 动态资源管理和闲置资源
IF 4.6 3区 管理学
Management Decision Pub Date : 2024-05-24 DOI: 10.1108/md-01-2023-0119
María A. Agustí, Rocio Aguilar-Caro, José Luis Galán, Francisco J. Acedo
{"title":"Dynamic resource management and slack resources","authors":"María A. Agustí, Rocio Aguilar-Caro, José Luis Galán, Francisco J. Acedo","doi":"10.1108/md-01-2023-0119","DOIUrl":"https://doi.org/10.1108/md-01-2023-0119","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>Organisational slack has been widely considered in strategic management, but there is a gap in understanding the process of accumulation and application of slack resources. From a dynamic perspective and over an extended period of time, this paper analyses the management of slack resources and evaluates whether the different behaviours, in relation to the accumulation and consumption of slack resources, have any effect on performance.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The resource-based view and the dynamic extension of this theory, i.e. resource management and resource orchestration, were analysed in order to evaluate how slack resources can be managed and generate value. Assuming a configurational approach, the analysis was structured into two stages to answer the proposed hypothesis. The first stage studied whether there were different patterns of management of slack resources over time using the DistatisR package. The second stage evaluated which behaviours had the greatest impact in terms of profitability by using a dynamic panel data regression.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Three different types of slack resource management were found in companies: efficient, effective and erratic. Different types do not have the same impact on performance.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The dynamic management of slack resources has scarcely been considered, even during periods of crisis and economic expansion. This research advances the understanding of how firms transform slack resources into performance from a dynamic perspective.</p><!--/ Abstract__block -->","PeriodicalId":18046,"journal":{"name":"Management Decision","volume":null,"pages":null},"PeriodicalIF":4.6,"publicationDate":"2024-05-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141526653","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Does tax avoidance affect productivity in SMEs? 避税是否会影响中小企业的生产力?
IF 4.6 3区 管理学
Management Decision Pub Date : 2024-05-23 DOI: 10.1108/md-07-2023-1159
Juan P. Sánchez-Ballesta, José Yagüe
{"title":"Does tax avoidance affect productivity in SMEs?","authors":"Juan P. Sánchez-Ballesta, José Yagüe","doi":"10.1108/md-07-2023-1159","DOIUrl":"https://doi.org/10.1108/md-07-2023-1159","url":null,"abstract":"PurposeThe present paper examines whether tax avoidance practices affect productivity in small and medium-sized enterprises (SMEs). This study also analyses whether this association is moderated by firm size, firm financial constraints, management control of cash flows, or information risk.Design/methodology/approachThis study used a sample of Spanish SMEs for the period 2006–2020. Tax avoidance was measured as the difference between the statutory tax rate and the effective tax rate, and three proxies for productivity were used: overall productivity, capital productivity and labour productivity. Firm fixed effects regressions, propensity score matching and change regressions were used to address the potential sample selection bias and endogeneity between tax avoidance and productivity.FindingsThe results of the empirical analysis suggest that tax avoidance increases productivity in SMEs. This beneficial effect of tax avoidance was found to be higher in small firms than in medium-sized firms, but smaller in firms that faced financial constraints. Furthermore, the findings showed that the tax avoidance effect on productivity was stronger in firms where managers had less control over the cash flow –i.e. dividend-paying firms–, and weaker in firms with lower quality of financial information – i.e. firms with qualified audit reports.Research limitations/implicationsThis study contributes to the research on the economic consequences of tax avoidance by examining its impact on firm-level productivity in SMEs. From additional analyses, the findings of the study suggest that the positive effect of tax avoidance on firm productivity depends on firm size, the financial slack of the firm, and the costs of agency conflicts and information problems associated with tax avoidance.Practical implicationsThe results of this study have implications for SMEs, suggesting that cash flows obtained through tax avoidance, if properly used, may increase firm productivity. In planning their tax avoidance practices, SME managers could take advantage of specific tax incentives designed for SMEs, which is particularly relevant given the low-productivity levels of these firms. The findings also highlight the importance of maintaining high-quality information and implementing mechanisms to mitigate the agency risks associated with tax avoidance to enhance the productivity of SMEs.Social implicationsThis study provides important insights to policymakers on SME tax policy, supporting the special tax rules for SMEs – in force in many OECD and EU countries – which aim to create an environment conducive to SME growth. The findings of the study also have macroeconomic implications, given the importance of firm productivity as a determinant of economic growth and the relevance of SMEs in most national economies.Originality/valueThis study provides novel empirical evidence on the effects of tax avoidance on firm-level productivity in SMEs. Despite the prevalence of SMEs as the predomina","PeriodicalId":18046,"journal":{"name":"Management Decision","volume":null,"pages":null},"PeriodicalIF":4.6,"publicationDate":"2024-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141105205","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Environmental, social and governance assets and diversity scores: exploring their relationship to carbon emissions in global companies 环境、社会和治理资产及多样性得分:探讨它们与全球公司碳排放的关系
IF 4.6 3区 管理学
Management Decision Pub Date : 2024-05-21 DOI: 10.1108/md-05-2023-0818
Mehmet ali Koseoglu, H. Arıcı, M. Saydam, Victor Oluwafemi Olorunsola
{"title":"Environmental, social and governance assets and diversity scores: exploring their relationship to carbon emissions in global companies","authors":"Mehmet ali Koseoglu, H. Arıcı, M. Saydam, Victor Oluwafemi Olorunsola","doi":"10.1108/md-05-2023-0818","DOIUrl":"https://doi.org/10.1108/md-05-2023-0818","url":null,"abstract":"PurposeThe interconnected challenges of climate change and social inclusivity have placed unprecedented pressure on businesses to adopt responsible practices. While previous research has explored the individual impacts of environmental, social, and governance (ESG) performance and diversity initiatives, there remains a dearth of comprehensive investigations into how these factors collectively influence carbon emission scores. Drawing on the legitimacy theory, we explore whether ESG and diversity scores predict global companies' carbon emission scores. As concerns about the environmental impact of businesses grow, understanding the relationships between ESG performance, diversity management, and carbon emissions becomes imperative for sustainable corporate practices.Design/methodology/approachThe primary dataset for this study includes 1,268 worldwide firm-year data for 2021. The sample is subjected to missing data examination as a component of the filtration process. Data preprocessing is performed before machine learning analysis, including verifying missing data. Our research resulted in the final sample, which includes 627 worldwide firm data from 2021. Data regarding all publicly traded companies was obtained from Refinitiv Eikon.FindingsOur findings showed that corporate carbon emission performance in global corporations is influenced by ESG performance and total diversity score.Originality/valueFirms involve in ESG as well as diversity practices to be able to achieve sustainable success. Yet, the forecasting of carbon emissions based on ESG scores and diversity scores remains inadequately established due to conflicting findings and enigmas prevalent in the literature.","PeriodicalId":18046,"journal":{"name":"Management Decision","volume":null,"pages":null},"PeriodicalIF":4.6,"publicationDate":"2024-05-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141116092","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","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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