{"title":"Corporate governance and firm performance in an emerging economy context: new evidence from India","authors":"Nidhi Bansal, Arun Sharma","doi":"10.1504/IJCM.2019.10022570","DOIUrl":"https://doi.org/10.1504/IJCM.2019.10022570","url":null,"abstract":"The new Companies Act of India 2013 has laid emphasis on the role of an audit committee and remuneration committee in Indian firms. Considering these changes, the present study examines the relationship between corporate governance mechanisms and firm performance of Indian firms listed publicly on the National Stock Exchange CNX-500 during the period 2004-2013; including two relatively underexplored variables - audit committee and remuneration committee. The results are cross-checked for the period of the post-enactment of the new Companies Act, that is, 2014-2018. In order to investigate the relationship, panel feasible generalised least squares method is applied. The major findings of the study suggest that promoter shareholding, the frequency of audit committee meetings, and audit committee independence have a significant and positive impact on the performance of firms. These new findings would be useful for organisations similar to the ones considered in the study in other lower-middle income economies or small and medium enterprises which are not listed on stock exchanges.","PeriodicalId":191197,"journal":{"name":"International Journal of Comparative Management","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134317008","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}
{"title":"Assessing impact of employee engagement on innovation and the mediating role of readiness for innovation","authors":"T. Arshi, V. Rao","doi":"10.1504/IJCM.2019.100857","DOIUrl":"https://doi.org/10.1504/IJCM.2019.100857","url":null,"abstract":"The causal relationship between employee engagement (EE) and innovation (INN) has of late received considerable academic attention, but research attempts to develop integrated model of EE and innovation is still fragmented. This research contributes to the existing literature by exploring the mediating role of readiness for innovation (RFI) between EE and INN. Data collected from 400 firms in the Sultanate of Oman were analysed using structure equation modelling. The findings indicate that employee engagement acts as significant predictor of innovation. Further, with the intervention of readiness of innovation factor, the predictability tends to be higher. Though a direct and positive relationship between employee engagement and innovation is established, an analysis of the indirect effects shows that readiness of innovation mediates this relationship. A comprehensive and an integrated model of employee engagement and innovation is developed and validated which advances knowledge in both the fields.","PeriodicalId":191197,"journal":{"name":"International Journal of Comparative Management","volume":"180 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125187108","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}
{"title":"Regulation of enterprise risk management: a comparative analysis of Australia, Germany and the USA","authors":"Nicolai Bledow, Remmer Sassen, S. Wei","doi":"10.1504/IJCM.2019.100856","DOIUrl":"https://doi.org/10.1504/IJCM.2019.100856","url":null,"abstract":"Enterprise risk management (ERM) has become a ubiquitous strategy, especially among international corporate governance regulations. This paper aims to examine the level of risk management regulation through an international comparison approach. Specifically, from a corporate governance perspective, we investigate the Australian risk management regulations and compare it to the regulations of the USA and Germany. We find clear differences in each country's approach, with the USA having the highest level of regulation, followed by Australia and finally Germany. This implies that the level of regulation depends on country-specific characteristics and that the strict regulations of the SOX have led to a high level of regulation. From a management perspective, it seems to be recommendable to harmonise the respective international regulations in order to provide multinational corporations with similar requirements across different countries. Accordingly, this paper proposes multilateral collaboration in harmonizing international ERM regulations in order to avoid that firms take unnecessary risks. As a consequence, this harmonization stabilizes in turn the global financial system.","PeriodicalId":191197,"journal":{"name":"International Journal of Comparative Management","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115975697","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}
{"title":"Innovation management in the world under occidental dominance and in a new multi-polar world: a comparative perspective","authors":"J. Poesche, B. Igel, I. Kauranen","doi":"10.1504/IJCM.2019.100122","DOIUrl":"https://doi.org/10.1504/IJCM.2019.100122","url":null,"abstract":"This is a conceptual research study in the field of comparative management. For more than five centuries, the occident has been an economic, military, and cultural dominating force throughout the world, but now this long trend is reversing. Non-occidental countries are gaining momentum. China and India have become new world powers, anticipated to surpass the USA in economic might. The result will be global occidental dominance being replaced by a multi-polar world. The objective of this study is to conduct a comparison - focusing on implications to innovation management - between the world under occidental dominance and the new multi-polar world. This approach is novel in comparative management. This study points out that multi-polarity will broaden the foundation for innovation, thus, giving rise to new and different innovation. Multi-polarity will enhance both the demand for and supply of innovation. An implication of multi-polarity for practice is that in multinational corporations operating in more than one major historical cultural sphere, it will be exceedingly difficult to maintain a uniform basis for the legitimation of innovation.","PeriodicalId":191197,"journal":{"name":"International Journal of Comparative Management","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129420069","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}
{"title":"Transport service quality and perceived service value: an international comparative survey in European and Indian context","authors":"N. Ramu, A. Gurtoo","doi":"10.1504/IJCM.2019.100127","DOIUrl":"https://doi.org/10.1504/IJCM.2019.100127","url":null,"abstract":"Road transportation plays a critical role as a means to commute between places. Ensuring quality in this service, therefore, is crucial. In this paper, we explore the service quality characteristics of intercity bus passenger transport and analyse the determinants of commuters' perceived service value in the European and Indian context. A structured questionnaire was administered face-to-face and captured the passengers' perception of service quality. Factor analysis and multiple linear regression were used to test the research hypotheses of the study. Empirical results demonstrate that timely service, women-friendliness, ticket price affordability and service to price satisfaction are common to passengers from Europe and India, and significantly impact commuters' perceived service value devised as overall satisfaction. In particular, external tangibles such as clean drinking water, clean bus stops are however significantly more important for passengers in Europe, while handling of luggage is a more appropriate tangible for passengers in the Indian context. Additional analysis suggests that technology also significantly impacts the overall satisfaction of passengers in both contexts. Several comparative results were discussed for their context similarities and differences.","PeriodicalId":191197,"journal":{"name":"International Journal of Comparative Management","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116833374","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}
{"title":"Innovation drivers and trends in the retail industry: an application to emerging markets and the case of the Gulf region","authors":"V. Bodolica, M. Spraggon, Mona Abou Soueid","doi":"10.1504/IJCM.2019.100130","DOIUrl":"https://doi.org/10.1504/IJCM.2019.100130","url":null,"abstract":"Due to the exponential effect of technological innovation that makes disruption the new norm, retailers across the world are on the lookout for novel initiatives to streamline their processes and reduce operating costs. Acknowledging that the face of retail is changing at an unprecedented rate, this paper seeks to uncover the innovation drivers and trends in the retail industry, with a particular emphasis on the Gulf region. Drawing upon a literature review of drivers, enablers, and global trends in retail innovation, we offer a compelling analysis of innovative endeavours pursued by retailers located in the Gulf Cooperation Council's member states. Our aim is to make two major contributions to extant knowledge in the field, through the development of a conceptual model of retailing innovation and the advancement of a multidimensional agenda for future comparative research. In the concluding section of our paper, we emphasise the increasing importance that innovation will play in the enhancement of customer experience and performance of retail organisations.","PeriodicalId":191197,"journal":{"name":"International Journal of Comparative Management","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130111219","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}
{"title":"The intellectual foundation of supply chain management performance models: a bibliometric analysis and synthesis","authors":"K. S. Yogi, H. Kotzab","doi":"10.1504/IJCM.2019.100124","DOIUrl":"https://doi.org/10.1504/IJCM.2019.100124","url":null,"abstract":"Recently, performance measurement models in supply chain management (SCM) or SCOR based performance models have received great attention in SCM domain. This paper reviewed the theoretical foundations of performance models in SCM over time, and proposed a holistic view by identifying the associations of existing SCM models and performance measures. A sample of 2,340 articles by 4,431 authors were thoroughly analysed using a bibliometric citation meta-technique. The articles published in nineteen top rated journals A*, A and B according to the ABS and Financial Times academic rankings in operations management discipline were extracted from the ISI Web of Science database. Using the HistCite, VOSviewer and Gephi tools, the research on performance measurement models since 1990 was mapped. Major findings of the work categorised into three research sub-streams as theoretical foundations were identified based on the 30 highly-cited papers. The most influential contributions were corroborated to propose a conceptual framework, demonstrating how the performance measures and SCM models are associated with each other using organisation theories.","PeriodicalId":191197,"journal":{"name":"International Journal of Comparative Management","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128181950","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}
{"title":"Internationalisation process and international performance of emerging countries' small and medium-sized enterprises (SMEs): a conceptual model based on effectuation and causation approaches","authors":"Hamza El Guili, Youssef Alami","doi":"10.1504/ijcm.2020.111545","DOIUrl":"https://doi.org/10.1504/ijcm.2020.111545","url":null,"abstract":"","PeriodicalId":191197,"journal":{"name":"International Journal of Comparative Management","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122204915","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}
{"title":"The impact of corporate governance on earnings management in emerging economies : the Greek evidence","authors":"Vassilis Smaraidos, Anastasia Filiou","doi":"10.1504/IJCM.2018.094501","DOIUrl":"https://doi.org/10.1504/IJCM.2018.094501","url":null,"abstract":"This study tries to investigate the impact of corporate governance mechanism effects on decisions that may manipulate earnings in Greek listed firms. To do so, the board of directors and the audit committee were taken into account, together with the total accruals of 46 Greek listed firms for the years 2011–2015. For the analysis, three research hypotheses have been made to investigate where the independent members do not use earnings management tactics and if financially healthy firms try these tactics. The main finding of the study is that firms with a strong and independent board of directors combined with an active audit committee, together with financial soundness and the presence of a large audit firm, are deterred from practices related earnings management.","PeriodicalId":191197,"journal":{"name":"International Journal of Comparative Management","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116753812","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}
{"title":"An assessment of the day-of the-week-effect in BRICS countries","authors":"Venkataramanaiah Malepati, C. Latha, K. S. N. Rao","doi":"10.1504/IJCM.2021.10036217","DOIUrl":"https://doi.org/10.1504/IJCM.2021.10036217","url":null,"abstract":"","PeriodicalId":191197,"journal":{"name":"International Journal of Comparative Management","volume":"5 10","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131436541","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}