The Bottom Line最新文献

{"title":"Determinants of health information acceptance to COVID-19 avoidance: the lens of information acceptance model and elaboration likelihood model","authors":"Xu Le","doi":"10.1108/bl-04-2021-0058","DOIUrl":"https://doi.org/10.1108/bl-04-2021-0058","url":null,"abstract":"\u0000Purpose\u0000This study aims to analyze the motivations underlying information usefulness, attitude and acceptance of health information related to coronavirus disease 2019 (COVID-19) avoidance based on the information acceptance model (IAM) and the elaboration likelihood model (ELM).\u0000\u0000\u0000Design/methodology/approach\u0000This study conducted a quantitative approach using survey that generated 364 valid responses. Structural equation modeling was applied to analyze the data and evaluate the hypotheses.\u0000\u0000\u0000Findings\u0000The results of this study showed that the determinants of information usefulness are argument quality (comprising accuracy and timeliness) and peripheral route (comprising credibility and relevance), whereas no significant relationship was found between completeness and information quantity and information usefulness. Further analysis indicated that attitude and information usefulness significantly affect health information acceptance to COVID-19 avoidance.\u0000\u0000\u0000Research limitations/implications\u0000Using ELM and IAM, an explanation of health information acceptance in the salient pandemic context was given. This study contributed to the current literature by offering insights into attitude and information usefulness for information acceptance. The validation of the model was strengthened by identifying the effects of argument quality and peripheral route attributes on information usefulness, which is stated to make contributions to the earlier literature.\u0000\u0000\u0000Practical implications\u0000Practitioners should strive to understand the facilitators regarding argument quality and peripheral routes to broaden information usefulness. The findings of this study are helpful for practitioners to implement communication campaigns that foster attitude and health information acceptance in the COVID-19 pandemic as well as in similar disease situations.\u0000\u0000\u0000Social implications\u0000This study provides individuals and organizations with necessary information about the importance of mobile applications (m-applications) in distributing online information and about reliable guidelines for the implementation of disease avoidance to improve their health status.\u0000\u0000\u0000Originality/value\u0000Existing studies investigated users’ health information acceptance in some contexts related to general disease, but less is known about this behavior among young individuals via m-applications at the moment of COVID-19 and in emerging economies. This study identifies the efforts made by the relationship between information and technological diffusion to help individuals surmount difficulties in times of crisis.\u0000","PeriodicalId":293295,"journal":{"name":"The Bottom Line","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123509314","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":"Endorsement on Instagram and cultural dimensions: an analysis of digital influencers","authors":"M. J. B. Silva, S. A. Farias, Claudine Julia Silva","doi":"10.1108/bl-12-2021-0127","DOIUrl":"https://doi.org/10.1108/bl-12-2021-0127","url":null,"abstract":"\u0000Purpose\u0000The purpose of this study is to understand the individualism/collectivism and masculine/feminine cultural aspects presented in the endorsement content made and shared by digital influencers on Instagram.\u0000\u0000\u0000Design/methodology/approach\u0000The authors conducted a cross-cultural qualitative study, collecting endorsement posts published by six fitness mega-influencers from Brazil and the USA. A total of 147 posts were assessed through the semiotic analysis of still images.\u0000\u0000\u0000Findings\u0000The authors identified that, in collectivist and feminine cultures, endorsements focus on the emotional competence of the digital influencer and the content aims at interaction, whereas in individualistic and masculine cultures, the posts highlight the informational competence of the influencer and the content focuses on the endorser's self-promotion.\u0000\u0000\u0000Research limitations/implications\u0000This study examined only two of the Hofstede's six cultural dimensions, limiting its scope. However, this study established a model that shows that the appeal of content posted by the influencer depends on individualism–collectivism dimension and the post symbolism is a result of the masculinity–femininity dimension. This study also identified the spectrum of appeal in messages and the role of advertising in building the influencer's narrative.\u0000\u0000\u0000Practical implications\u0000The authors identified cultural traits as an important criterion of congruence when choosing a brand endorser and as an element that impacts the marketing communication strategy in a social media environment. Therefore, this study suggests that organizations consider the influencer's culture as a criterion for choosing endorsers, which will guide the digital content strategy suited to the campaign's target audience.\u0000\u0000\u0000Social implications\u0000This study emphasizes the illusory effectiveness of the internet in the search for convergence, establishing that the digital environment still requires socialization that brings feelings of cultural engagement, especially through new social actors arising from virtual media. Still on the social side, this study suggests the reflection of the economic characteristics of a country together with its cultural dimensions.\u0000\u0000\u0000Originality/value\u0000This study fills a research gap from previous studies that provide empirical evidence on the impacts of cultural differences on social media behaviors. This research adds the impact of the influencer in this virtual environment to restructure the communication and information model, mold it according to the culture, acting as indicators of social transformation resulting from technological advances. This research still innovates by proposing a new methodological approach for semiotic analysis in digital media.\u0000","PeriodicalId":293295,"journal":{"name":"The Bottom Line","volume":"110 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122612800","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":"Linking knowledge acquisition, knowledge dissemination, and manufacturing SMEs’ sustainable performance: the mediating role of knowledge application","authors":"Ibraheem Saleh Al Koliby, N. Mohd Suki, Haim Hilman Abdullah","doi":"10.1108/bl-12-2021-0123","DOIUrl":"https://doi.org/10.1108/bl-12-2021-0123","url":null,"abstract":"\u0000Purpose\u0000This study aims to examine the impact of knowledge acquisition and dissemination on the sustainable performance of small- and medium-sized enterprises (SMEs). Additionally, the mediating role of knowledge application in this relationship is investigated.\u0000\u0000\u0000Design/methodology/approach\u0000Data collected from 428 manufacturing SMEs in Malaysia were analyzed using the partial least squares structural equation modeling approach.\u0000\u0000\u0000Findings\u0000The results reveal that knowledge acquisition significantly impacts the sustainable performance of manufacturing SMEs, and knowledge application partially mediates this impact. Cutting-edge knowledge from within or outside the organization enables a deeper understanding of information regarding new products/services, a list of competing suppliers, consumer preferences and so on.\u0000\u0000\u0000Research limitations/implications\u0000This study combined the knowledge-based view theory and the triple bottom line framework into a unified conceptual framework and examined the impact of knowledge acquisition and dissemination on manufacturing SMEs’ sustainable performance as well as the mediating role of knowledge application on manufacturing SMEs’ sustainable performance.\u0000\u0000\u0000Practical implications\u0000Manufacturing SMEs should emphasize knowledge application in business operations and encourage employees to develop and enhance their knowledge acquisition and dissemination to leverage knowledge in ways that enhance business operations, produce new products and generate new knowledge assets.\u0000\u0000\u0000Originality/value\u0000This study is unique in that it highlights the partially mediated effects of knowledge application on the linkages between knowledge acquisition and manufacturing SMEs’ sustainable performance and the fully mediated effects of knowledge application on the association between knowledge dissemination and sustainable performance of manufacturing SMEs.\u0000","PeriodicalId":293295,"journal":{"name":"The Bottom Line","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114367459","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 influence of institutional conditions on firms’ process innovation – evidence from firms based on a multi-country analysis","authors":"S. Durst, M. Leyer","doi":"10.1108/bl-11-2021-0105","DOIUrl":"https://doi.org/10.1108/bl-11-2021-0105","url":null,"abstract":"\u0000Purpose\u0000Our understanding of the influence of institutional conditions on process innovation is still limited, despite managers’ need to know which factors should be considered in decision-making and governments should be aware of how to foster process innovation through the provision of attractive institutions. Therefore, this paper aims to examine how institutional dimensions such as workforce, political instability, labor regulation, corruption, tax administration and transportation influence process innovation in smaller firms located in emerging countries other than the BRICS (Brazil, Russia, India, China and South Africa).\u0000\u0000\u0000Design/methodology/approach\u0000A data set from the World Bank Enterprise Surveys questioning over 20,000 companies from 41 emerging countries supplemented by the gross domestic product (GDP) per capita for each country was used and analyzed by the means of general linear mixed models. The analysis emphasized small- and medium-sized enterprises (SMEs) and excluded BRICS countries.\u0000\u0000\u0000Findings\u0000The findings demonstrate which institutional factors matter for process innovation depending on company size and GDP.\u0000\u0000\u0000Research limitations/implications\u0000This paper advances research on the influence of institutions on firm innovation – the institution–process innovation relationship in emerging countries other than the BRICS in particular. By considering the role of company size and GDP per capita on the institution–process innovation relationship, the paper offers more nuanced insights compared with prior studies and thus makes a strong contribution to the innovation theory. The data used are not suitable for a longitudinal study the same refers to capturing the variety found in the countries even those coming from the same geographic area.\u0000\u0000\u0000Practical implications\u0000The results provide practitioners, e.g. managers of SMEs, with concrete ideas on how to improve process innovation in their companies. Other actors such as policymakers too can benefit from the results as they will allow the design of more target group-oriented measures, aspects that can ultimately lead to more sustainable businesses.\u0000\u0000\u0000Originality/value\u0000By focusing on process innovation and emerging countries, the paper contributes to growing research efforts in emerging countries beyond the BRICS. Thus, the results add more diversity to the study of process innovation and its influencing external (institutional) factors. The emphasis on SMEs also allows us to highlight differences between different categories of SMEs.\u0000","PeriodicalId":293295,"journal":{"name":"The Bottom Line","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128433278","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":"Editorial: Information, knowledge, and technology in developing economies in times of crises","authors":"R. V. D. Jordão","doi":"10.1108/bl-09-2022-134","DOIUrl":"https://doi.org/10.1108/bl-09-2022-134","url":null,"abstract":"[...]integration between government (academy) and private companies to develop and profit from innovations and the knowledge derived from them has been encouraged. [...]over the years, The Bottom Line became a multidisciplinary international top leading journal publishing cutting-edge research that explores theoretical and practical aspects of information (and technology), knowledge and innovation and examines how sustainability and value are derived from these aspects by different actors from business and society. [...]the journal has been focusing on high-quality and impactful articles that can contribute to the advancement of theory and practice in the subject. In this opening editorial, marking the new phase of The Bottom Line, efforts were dedicated to analyzing some of the central elements discussed in the previous literature, presenting the contributions to the problem from the analysis of the articles that make up this edition and identifying lessons learned and key issues that still require further development in future research. The theoretical model developed by the authors and tested in 325 SMEs helps to broaden the understanding of the topic, especially in less developed nations, providing information that can help SME owners and managers, policymakers and systems designers/providers to analyze the work of SMEs and their contribution to economic development and assess the role of information as well as contributions of SMEs’ AIS on business and managerial success.","PeriodicalId":293295,"journal":{"name":"The Bottom Line","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116283737","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":"Examining the digital organizational identity through content analysis of missions and vision statements of Malaysian and Singaporean SME company websites","authors":"Z. Abdullah, C. Anumudu, S. Raza","doi":"10.1108/bl-12-2021-0108","DOIUrl":"https://doi.org/10.1108/bl-12-2021-0108","url":null,"abstract":"\u0000Purpose\u0000This study aims to examine the current state of mission and vision statements on the company websites of fast-growing Malaysian and Singaporean small- and medium-sized enterprises (SMEs) and analyze how these attributes are functionally used to build a distinct digital organizational identity.\u0000\u0000\u0000Design/methodology/approach\u0000The content analysis method was used to examine the similarities and differences among 170 Malaysian and Singaporean-selected SMEs based on Aaker’s five brand personality scales.\u0000\u0000\u0000Findings\u0000The findings demonstrated that there were explicit discrepancies between Malaysian and Singaporean SMEs in the applications of brand personality attributes. The findings also identified an increase in communicating mission and vision statements on the websites of both Malaysian and Singaporean SMEs. This emphasizes the need for Malaysian and Singaporean companies to intensify their efforts to develop a notable digital organizational identity.\u0000\u0000\u0000Research limitations/implications\u0000This study endeavors to provide novel insights into the digital communication practices of SMEs in building digital organization identity based on brand personality elements. Therefore, this study theoretically advances Aaker’s brand personality framework by incorporating digital organizational identity as a concept of Aaker’s brand personality from the SME perspective. This study contributes to the organizational identity literature by highlighting the need for these SMEs to integrate brand personality dimensions to compete with leading global companies.\u0000\u0000\u0000Practical implications\u0000The findings indicate that managers of SMEs can develop a unique digital organizational identity by communicating their vision and mission statements on their websites as a strategic asset for sustaining corporate reputation.\u0000\u0000\u0000Originality/value\u0000To date, little is known about the inevitable adaptation and application of communication that occurs when using digital means to develop a digital organizational identity. To the best of the authors’ knowledge, this is the first study to establish how Asian SMEs communicate their unique brand personality through websites to build their digital organizational identity.\u0000","PeriodicalId":293295,"journal":{"name":"The Bottom Line","volume":"130 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121576559","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":"Understanding the determinants of ePharmacy services: the moderating effect of technology discomfort","authors":"M. Gani, Muhammad Sabbir Rahman, A. Faroque, Ahmad Anas Sabit, F. A. Fattah","doi":"10.1108/bl-03-2022-0045","DOIUrl":"https://doi.org/10.1108/bl-03-2022-0045","url":null,"abstract":"\u0000Purpose\u0000The purpose of this study is to understand the determinants affecting behavioral intention (BI) to use ePharmacy services. The moderating role of technology discomfort in the relationship between BI and the actual use of ePharmacies in the context of Bangladesh is also examined.\u0000\u0000\u0000Design/methodology/approach\u0000A descriptive, quantitative approach was used to consider the UTAUT-2 model. Using the convenience sampling method, 255 responses were collected. The data were analyzed using Smart-PLS 3.2 software to investigate the hypothesized relationships.\u0000\u0000\u0000Findings\u0000The findings reveal that website information, doctors’ services, performance expectancy, return policy, social influence, perceived reliability and facilitating conditions are significantly related to the BI to use ePharmacy services. Interestingly, the structural equation modeling results also confirmed that technology discomfort has no moderating effect on the relationship between BI and actual usage behavior.\u0000\u0000\u0000Research limitations/implications\u0000This research provides theoretical contribution by extending the practical knowledge focusing on the relationship of ePharmacy, BI and actual usage behavior by using UTAUT-2 model – a relevant and unexplored issue in the easting literature, offering several research opportunities as the future avenue.\u0000\u0000\u0000Practical implications\u0000The result highlights the economic and social relevance from the perspective of a developing country. As people are showing their intention toward ePharmacy, managers and decision-makers need to take strategic decision to overcome any difficulties. Policymakers need to improve their services for the expansion of ePharmacy through different development projects.\u0000\u0000\u0000Originality/value\u0000This study advances past studies on the use of ecommerce in the pharmaceutical industry and provides a general understanding of customers in developing countries.\u0000","PeriodicalId":293295,"journal":{"name":"The Bottom Line","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122630508","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 role of knowledge management processes in leveraging competitive strategies to achieve firm innovativeness","authors":"Karishma Trivedi, Kailash B. L. Srivastava","doi":"10.1108/bl-06-2021-0071","DOIUrl":"https://doi.org/10.1108/bl-06-2021-0071","url":null,"abstract":"\u0000Purpose\u0000This paper aims to examine the role of knowledge management (KM) processes in enhancing competitive strategies of differentiation and cost-effectiveness and its impact on innovativeness in knowledge-intensive service organizations (KISOs) in India.\u0000\u0000\u0000Design/methodology/approach\u0000This study collected data from 293 employees working in Indian KISOs through a questionnaire survey. After checking for reliability and validity of data, this study tested the hypotheses by structural equation modeling using AMOS 26.\u0000\u0000\u0000Findings\u0000The results show that KM processes have a significant and positive relationship with competitive strategy and innovativeness. Competitive strategy partially mediates the relationship between KM processes and innovativeness. These KM processes promote differentiation and cost-effectiveness, which in turn enhances innovativeness. A differentiation strategy has a stronger positive relationship with KM processes and innovativeness than a cost-effective strategy.\u0000\u0000\u0000Research limitations/implications\u0000This study's cross-sectional design limits its ability to establish a general cause–effect relationship. Even so, theoretically, the results corroborate the contingent view of KM in emerging economies such as India. The findings show the mediating role of competitive strategy on the relationship between KM and its processes with innovation and competitiveness – providing a better cost-effectiveness relationship and organizational differentiation capacity.\u0000\u0000\u0000Practical implications\u0000This study suggests managers to adopt KM processes such as creation-sharing, acquisition and knowledge base enabling firms to be different and cost-effective than their competitors. This study provides evidence on how KISOs can leverage their innovativeness by using KM processes in congruence with its competitive strategy and gain competitive advantage.\u0000\u0000\u0000Social implications\u0000This study emphasizes the development of KM processes in the management of KISOs, which contributes substantially to India’s economic growth via Gross domestic product and employment. On the social side, this study suggests to manage cultural issues in KM processes, arising because of presence of multi-cultural workforce and a high-power distance society.\u0000\u0000\u0000Originality/value\u0000This study bridges a research gap of previous studies providing empirical evidence regarding the mediating effect of competitive strategies in the relationship between KM processes and innovativeness. This study adds proof to the KM contingency view of firms, suggesting when KM processes are formulated to achieve competitive strategy; substantial benefits such as innovativeness can be realized. This study adds evidence from the emerging economy of India, where KISOs are increasingly creating value and employment.\u0000","PeriodicalId":293295,"journal":{"name":"The Bottom Line","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131088222","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":"Elucidating the role of gender differences via TAM in e-recruitment adoption in India: a multi-group analysis using MICOM","authors":"Davinder Kaur, Rajpreet Kaur","doi":"10.1108/bl-11-2021-0104","DOIUrl":"https://doi.org/10.1108/bl-11-2021-0104","url":null,"abstract":"\u0000Purpose\u0000This paper aims to answer two research questions: first, to study the factors that directly and indirectly influence the intentions of job-seekers and second, to examine the moderating role of gender differences in e-recruitment adoption through the application of technology acceptance model (TAM) in India.\u0000\u0000\u0000Design/methodology/approach\u0000A convenience sampling technique was used to collect online data via GoogleDocs through various online channels such as social media, LinkedIn and email. The final data was collected from 364 final-year graduates and postgraduate students to confirm the impact of female and male differences, measurement invariance in composite models (MICOM) and multi-group analysis (MGA).\u0000\u0000\u0000Findings\u0000The results indicated that perceived usefulness (PU) and perceived ease of use (PEOU) have a direct impact on attitude (AT), whereas PU influenced behavioral intentions (BI) of job-seekers, but PEOU did not. AT directly leads to the BI. The outcomes of mediation analysis show that AT partially mediates the relationships between PU to BI and PEOU to BI. Further, the findings of MICOM and MGA showed that gender significantly moderates all the relationships between the constructs except for the influence of AT on BI.\u0000\u0000\u0000Research limitations/implications\u0000This study contributes to the current literature, revealing that the original TAM model is still pertinent and effective in prevailing periods in emerging markets. The significance of PEOU and PU on AT and BI implies that job-seekers will strongly adopt e-recruitment when it is user-friendly and assist them to accomplish their tasks easily and efficiently. Moreover, gender has a vital moderating influence in e-recruitment adoption. In the case of females, the effect of PEOU is stronger, and for males, PU has a substantial impact on adoption.\u0000\u0000\u0000Practical implications\u0000Developers and recruiters should provide significant information related to salary, location and job profile on e-recruitment to enhance the adoption rate of online recruitment. Further, the usefulness of e-recruitment systems was more significant for males compared to females, whereas female job-seekers prefer the e-recruitment system, which is easy to use and operate.\u0000\u0000\u0000Originality/value\u0000This research fills a gap in the literature by examining the essential factors affecting the BI of job-seekers as well as empirically testing the impact of gender differences to adopt TAM for e-recruitment – an under-explored subject in developing countries like India.\u0000","PeriodicalId":293295,"journal":{"name":"The Bottom Line","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123373978","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":"Intellectual capital, sustainable economic and financial performance and value creation in emerging markets: the case of Brazil","authors":"R. V. D. Jordão, Vander Ribeiro de Almeida, Jorge Novas","doi":"10.1108/bl-11-2021-0103","DOIUrl":"https://doi.org/10.1108/bl-11-2021-0103","url":null,"abstract":"\u0000Purpose\u0000The purpose of this paper is to analyze the influence of intellectual capital (IC) on sustainable economic and financial performance (EFP) and value creation (VC) in Brazilian companies.\u0000\u0000\u0000Design/methodology/approach\u0000Based on finance and accounting theories, a quantitative and descriptive long-term study was carried out in the companies listed on the Brazil Stock Exchange and Over-the-Counter Market (B3), covering 20 years period.\u0000\u0000\u0000Findings\u0000The results indicate that IC positively influences profitability, corporate return and organizational value sustainably; the most intangible-intensive Brazilian companies listed on B3 presented more robust results than the least intangible-intensive; and IC contributes to a systematic increase in EFP and VC over time.\u0000\u0000\u0000Research limitations/implications\u0000Using a well-established metric, the IC-INDEX, the IC and its effects were measured, obtaining theoretical contributions (expanding the understanding of the IC influence in sustainable EFP and VC from a long-term perspective – one subject still unexplored in the literature); and empirical (increasing the understanding of the IC’s role as a driver of competitiveness, performance and organizational value).\u0000\u0000\u0000Practical implications\u0000This study increases the understanding of the theoretical and practical effects of IC, also providing a competitive benchmarking process to access sustainable EFP and VC of companies and their industries.\u0000\u0000\u0000Originality/value\u0000The originally applied and validated proposal extends existing theory by offering a set of indicators to scale the contribution of IC to competitiveness from the perspective of long-term (historical) corporate outcomes.\u0000","PeriodicalId":293295,"journal":{"name":"The Bottom Line","volume":" 10","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120831921","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}