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IIMB Management Review最新文献

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Effect of earnings management and cash holdings on annual report readability: Evidence from top Indian companies
IF 1.7
IIMB Management Review Pub Date : 2024-12-01 DOI: 10.1016/j.iimb.2024.10.004
Sweta Tiwari, Chanchal Chatterjee, Pooja Sengupta
{"title":"Effect of earnings management and cash holdings on annual report readability: Evidence from top Indian companies","authors":"Sweta Tiwari,&nbsp;Chanchal Chatterjee,&nbsp;Pooja Sengupta","doi":"10.1016/j.iimb.2024.10.004","DOIUrl":"10.1016/j.iimb.2024.10.004","url":null,"abstract":"<div><div>The present study explores the impact of earnings management on the readability of management discussion and analysis (MDA) section of annual reports of 384 Indian firms for 1,160 firm-years. It also explores the moderating behaviour of cash in explaining the association between earnings management and MDA readability. Using fixed-effect regression, the study finds that firms that manage earnings by meeting or just beating the previous year earnings publish complex MDAs. Moreover, it documents the positive moderating role of cash in explaining this relationship. Multiple robustness tests confirm our findings across different years including the COVID-19 crisis period.</div></div>","PeriodicalId":46337,"journal":{"name":"IIMB Management Review","volume":"36 4","pages":"Pages 322-339"},"PeriodicalIF":1.7,"publicationDate":"2024-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143311048","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Freelancing: A journey towards personal and organisational triumph
IF 1.7
IIMB Management Review Pub Date : 2024-12-01 DOI: 10.1016/j.iimb.2024.11.001
Monica Kunte, Sonali Bhattacharya, Netra Neelam
{"title":"Freelancing: A journey towards personal and organisational triumph","authors":"Monica Kunte,&nbsp;Sonali Bhattacharya,&nbsp;Netra Neelam","doi":"10.1016/j.iimb.2024.11.001","DOIUrl":"10.1016/j.iimb.2024.11.001","url":null,"abstract":"<div><div>This study attempts to find the structural relationship between initiated and received work interdependence on resilience at work and personal vision. We found a direct relationship between initiated work interdependence and personal vision, mediating serially through learning orientation and resilience. Interestingly, there was an inverse relationship between received work interdependence and personal vision, mediating serially through learning orientation and resilience at work. The key feature of work restructuring was found to be the emergence of the gig economy, with conducive internal and external business environments as its facilitators.</div></div>","PeriodicalId":46337,"journal":{"name":"IIMB Management Review","volume":"36 4","pages":"Pages 380-394"},"PeriodicalIF":1.7,"publicationDate":"2024-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143311029","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Does Twitter happiness predict bullish markets? A study of the US stock markets
IF 1.7
IIMB Management Review Pub Date : 2024-12-01 DOI: 10.1016/j.iimb.2024.10.001
Vighneswara Swamy , Munusamy Dharani , Fumiko Takeda
{"title":"Does Twitter happiness predict bullish markets? A study of the US stock markets","authors":"Vighneswara Swamy ,&nbsp;Munusamy Dharani ,&nbsp;Fumiko Takeda","doi":"10.1016/j.iimb.2024.10.001","DOIUrl":"10.1016/j.iimb.2024.10.001","url":null,"abstract":"<div><div>The evolving literature on using Twitter to capture investor sentiment suggests that stock market performance is linearly associated with Twitter's public mood. We investigate whether investor sentiment determined by the Twitter sentiment index (TSI) has a nonlinear predictive power for stock market behaviour. Using a dataset of seven US stock markets, we apply the cointegration techniques to show the relationship between Twitter sentiment and stock market behaviour. The results suggest a dynamic nonlinear cointegrating relationship. During the short run, Twitter happiness has a substantial effect on stock market indices, while in the long run, it has a moderating effect. Twitter happiness has a dominant effect on the US stock market indices than unhappy Twitter. These results highlight Twitter's growing role in predicting the stock market behaviour and show that the TSI acts as a better predictor of investor sentiment.</div></div>","PeriodicalId":46337,"journal":{"name":"IIMB Management Review","volume":"36 4","pages":"Pages 309-321"},"PeriodicalIF":1.7,"publicationDate":"2024-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143311050","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Nightmare in remote mode: Evidence of remote abusive supervision in Indian organisations 远程模式下的噩梦:印度组织中远程滥用监督的证据
IF 1.7
IIMB Management Review Pub Date : 2024-12-01 DOI: 10.1016/j.iimb.2023.10.003
Munmun Goswami , Lalatendu Kesari Jena
{"title":"Nightmare in remote mode: Evidence of remote abusive supervision in Indian organisations","authors":"Munmun Goswami ,&nbsp;Lalatendu Kesari Jena","doi":"10.1016/j.iimb.2023.10.003","DOIUrl":"10.1016/j.iimb.2023.10.003","url":null,"abstract":"<div><div>Drawing support from the conservation of resources theory, cognitive appraisal theory and self-determination theory, we investigate the link between remote abusive supervision (RAS) and life satisfaction (LS) through the mediating roles of obsessive work passion (OWP) and work-to-life conflict (WLC). We also examine the moderating role of information and communication technology (ICT) usage through the underpinnings of self-determination theory. Hypotheses were tested using SEM on 236 adults working from home for an Indian ITES company. RAS is found to be negatively related to LS, and OWP and WLC positively mediate the relationship; additionally, ICT usage moderates between OWP, WLC, and LS.</div></div>","PeriodicalId":46337,"journal":{"name":"IIMB Management Review","volume":"36 4","pages":"Pages 368-379"},"PeriodicalIF":1.7,"publicationDate":"2024-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136159653","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Blessing of geography: Impact of geographical indications on agricultural exports in India
IF 1.7
IIMB Management Review Pub Date : 2024-12-01 DOI: 10.1016/j.iimb.2024.10.003
Manu Bansal , Rahul Singh
{"title":"Blessing of geography: Impact of geographical indications on agricultural exports in India","authors":"Manu Bansal ,&nbsp;Rahul Singh","doi":"10.1016/j.iimb.2024.10.003","DOIUrl":"10.1016/j.iimb.2024.10.003","url":null,"abstract":"<div><div>We examine the effect of geographical indications (GIs) on India's agricultural exports. We combine a novel dataset of state-product-year level exports with data on registered GIs for agricultural products in India from 2004 to 2016. Our identification strategy relies on exploiting the within-state-product variation in exports over time in response to GI registration. We find a significant positive effect of GIs on agricultural exports. We also observe that this increase is driven by government-owned GIs, and by GIs in states with more efficient courts and better transport infrastructure. Finally, we find a shift in cropping pattern, especially towards the GI-tagged crops, albeit at the district level.</div></div>","PeriodicalId":46337,"journal":{"name":"IIMB Management Review","volume":"36 4","pages":"Pages 353-367"},"PeriodicalIF":1.7,"publicationDate":"2024-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143311047","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Electricity trade at exchanges of the world: Contextual analysis of Indian electricity exchanges
IF 1.7
IIMB Management Review Pub Date : 2024-12-01 DOI: 10.1016/j.iimb.2024.10.002
Rajesh Gupta, Atulan Guha
{"title":"Electricity trade at exchanges of the world: Contextual analysis of Indian electricity exchanges","authors":"Rajesh Gupta,&nbsp;Atulan Guha","doi":"10.1016/j.iimb.2024.10.002","DOIUrl":"10.1016/j.iimb.2024.10.002","url":null,"abstract":"<div><div>This study probes the relationship between price and traded volume in electricity exchanges worldwide. Deploying the generalised method of moments estimation on panel data from the day-ahead market of exchanges in 20 countries for the period 2015–2020, this study finds that an increase in the share of exchange-traded electricity in a country's total electricity consumption significantly reduces the price. A critical analysis of the Indian electricity exchanges in this study reveals that even after 13 years of operations, consumers do not derive surplus which is expected from commodity exchanges.</div></div>","PeriodicalId":46337,"journal":{"name":"IIMB Management Review","volume":"36 4","pages":"Pages 340-352"},"PeriodicalIF":1.7,"publicationDate":"2024-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143311046","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Impact of dimensions of organisational culture on employee satisfaction and performance level in select organisations 组织文化维度对特定组织中员工满意度和绩效水平的影响
IF 1.7
IIMB Management Review Pub Date : 2024-09-01 DOI: 10.1016/j.iimb.2024.07.001
Saumya Aggarwal
{"title":"Impact of dimensions of organisational culture on employee satisfaction and performance level in select organisations","authors":"Saumya Aggarwal","doi":"10.1016/j.iimb.2024.07.001","DOIUrl":"10.1016/j.iimb.2024.07.001","url":null,"abstract":"<div><div>The study explores the impact of different dimensions of organisational culture on job performance and satisfaction level of employees via mediating effect of psychological capital. The cause-and-effect relationship of employees’ job performance with job satisfaction and satisfaction with life is determined. The structural equation modelling method is used for determining the relationship among factors. There is a significant and positive impact of organisational culture on employees’ job performance that indeed affects the job and life satisfaction level of people in the organisations. Psychological capital plays a significant partial mediating role between organisational culture and employees’ job performance.</div></div>","PeriodicalId":46337,"journal":{"name":"IIMB Management Review","volume":"36 3","pages":"Pages 230-238"},"PeriodicalIF":1.7,"publicationDate":"2024-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S0970389624000806/pdfft?md5=2291cc6504151886f82f0a89b62b2cd5&pid=1-s2.0-S0970389624000806-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141700968","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
COVID-19 pandemic and firm performance: An empirical investigation using a cross-country sample COVID-19 大流行与公司业绩：利用跨国样本进行实证调查
IF 1.7
IIMB Management Review Pub Date : 2024-09-01 DOI: 10.1016/j.iimb.2024.07.002
A. Athira , Vishnu K. Ramesh , Mohan Sinu
{"title":"COVID-19 pandemic and firm performance: An empirical investigation using a cross-country sample","authors":"A. Athira ,&nbsp;Vishnu K. Ramesh ,&nbsp;Mohan Sinu","doi":"10.1016/j.iimb.2024.07.002","DOIUrl":"10.1016/j.iimb.2024.07.002","url":null,"abstract":"<div><div>We investigate the effect of COVID-19 pandemic on firm performance using the quarterly financial data of firms from 89 countries and show that the pandemic has a detrimental impact on firm performance. The firms that held more long-term debt and account receivables on their balance sheet before the pandemic were relatively more affected amid the pandemic. The cash buffers can make firms more resilient to the COVID-19 crisis. The quality of a country's governance plays a vital role in mitigating the adverse impact of the pandemic on firm performance.</div></div>","PeriodicalId":46337,"journal":{"name":"IIMB Management Review","volume":"36 3","pages":"Pages 269-281"},"PeriodicalIF":1.7,"publicationDate":"2024-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S0970389624000818/pdfft?md5=f08a807ed61dba472bd5acbf06329640&pid=1-s2.0-S0970389624000818-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141853036","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Becoming who I always was: The role of holding environments in maintaining identity narratives 成为原来的我持有环境在维持身份叙述中的作用
IF 1.7
IIMB Management Review Pub Date : 2024-09-01 DOI: 10.1016/j.iimb.2024.05.002
{"title":"Becoming who I always was: The role of holding environments in maintaining identity narratives","authors":"","doi":"10.1016/j.iimb.2024.05.002","DOIUrl":"10.1016/j.iimb.2024.05.002","url":null,"abstract":"<div><div>How are identity narratives maintained over one's lifetime when neither the enactment of one's work role nor the organised holding environments can be assumed? In his autobiography, Ahluwalia continues to narrate himself as a mountaineer, despite the end of his mountaineering career following a war-induced disability. Locating his account alongside the existent literature on identity work within holding environments, I clarify the processes through which different holding environments – the interpersonal and the relatively impersonal – can facilitate the maintenance of individuals’ identity narratives and how the environments themselves may be shaped over time.</div></div>","PeriodicalId":46337,"journal":{"name":"IIMB Management Review","volume":"36 3","pages":"Pages 191-201"},"PeriodicalIF":1.7,"publicationDate":"2024-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S0970389624000521/pdfft?md5=ad9088a74db86d6d6fc0ab929bdc5f33&pid=1-s2.0-S0970389624000521-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141143272","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Corporate social responsibility and financial performance: Do group affiliation and mandatory corporate social responsibility norms matter? 企业社会责任与财务业绩：集团隶属关系和强制性企业社会责任规范重要吗？
IF 1.7
IIMB Management Review Pub Date : 2024-09-01 DOI: 10.1016/j.iimb.2024.06.003
{"title":"Corporate social responsibility and financial performance: Do group affiliation and mandatory corporate social responsibility norms matter?","authors":"","doi":"10.1016/j.iimb.2024.06.003","DOIUrl":"10.1016/j.iimb.2024.06.003","url":null,"abstract":"<div><div>This study examines the impact of corporate social responsibility (CSR) expenditure on the corporate performance of listed firms in India. It tries to explore the effect of business group affiliation and mandatory CSR norm on the CSR-performance relationship. The study period ranges from 2016 to 2021, and the data set comprises companies listed on the National Stock Exchange India. It employs a dynamic panel data model, and more specifically the system generalised method of moments technique to examine this issue. The results reveal a significant and positive association between CSR expenditure and corporate performance. It also shows that business group affiliation reduces CSR-performance sensitivity. Further, we find that mandatory CSR norms significantly influence the CSR-performance relationship.</div></div>","PeriodicalId":46337,"journal":{"name":"IIMB Management Review","volume":"36 3","pages":"Pages 256-268"},"PeriodicalIF":1.7,"publicationDate":"2024-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S0970389624000569/pdfft?md5=ec394a0eafc1d386b3e3f9d732ca35ac&pid=1-s2.0-S0970389624000569-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141416082","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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