EuroMed Journal of Business最新文献

{"title":"Do women on boards matter for corporate social responsibility reporting? Evidence from Palestine","authors":"Yousef Hassan","doi":"10.1108/emjb-02-2023-0053","DOIUrl":"https://doi.org/10.1108/emjb-02-2023-0053","url":null,"abstract":"Purpose Content analysis was used to measure corporate social responsibility (CSR) reporting. The ordinary least squares (OLS) regressions with robust standard errors are used to examine the relationships for a sample of 168 firm-year observations listed on the Palestine Exchange during 2018–2021. A logistic regression is also utilized as an alternative measurement for CSR quantity disclosure and to ensure the robustness of the author’s main findings. Design/methodology/approach Based on 168 observations listed on the Palestine Exchange (PEX) between 2018 and 2021, this study examines the impact of women's representation on the CSR reporting of Palestinian firms' boards. Moreover, the moderating effect of ownership concentration on the relationship between BGD and CSR reporting is examined. In order to test the hypotheses, the author’s employ OLS regressions with robust standard errors. A logistic regression is also utilized as an alternative measurement for CSR quantity disclosure and to ensure the robustness of the author’s main findings. Findings The results reveal that Palestinian companies with more women on their boards have higher CSR practices and disclosure levels. In addition to the validity of agency, stakeholder and legitimacy theories, the findings show the relevance of gender socialization and critical mass theories in explaining the favorable influence of women's presentation on boards in promoting best practices among Palestinian firms, such as CSR disclosure. Research limitations/implications The study contributes to the limited literature in the MENA and Arab region countries by examining the influence of BGD on CSR reporting in Palestine, an emerging economy characterized by highly political and economic instability. The study offers a novel contribution by examining the impact of BGD, on not only the CSR reporting quantity but also the reporting quality. However, the generalizability of the study is limited due to the small sample size. Practical implications The findings of the study may bring the issues of CSR disclosure and female representation on board of directors to the attention of Palestinian firms' board of directors and managers, investors, professional associations, policymakers and regulators. While listed firms are only required to provide general information that falls under the scope of CSR in their annual reports under the Palestinian code of corporate governance, women representation on boards of directors is not addressed. Originality/value This study adds to the very limited literature on the role of the BGD in promoting CSR reporting in the Middle Eastern and Arabic markets in general, and in the Palestinian context in particular. This paper not only investigates but also seeks to theorize this role.","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135825606","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":"Adoption of blockchain technology in hospitality and tourism industry and sustainability performance: impact of technological turbulence and senior leadership support","authors":"Ranjan Chaudhuri, Sheshadri Chatterjee, D. Vrontis","doi":"10.1108/emjb-04-2023-0128","DOIUrl":"https://doi.org/10.1108/emjb-04-2023-0128","url":null,"abstract":"PurposeThe rapid increase of use of online platforms by the customers in the hospitality and tourism industry has invited the needs for using digital platforms by the concerned industry. In such a scenario, the purpose of this study is to examine how adoption of blockchain technology in hospitality and tourism industry could impact the sustainability performance of the organizations under the moderating influence of technological turbulence and senior leadership support.Design/methodology/approachWith the help of existing literature, stakeholder theory and dynamic capability view (DCV), a theoretical model is proposed. It was validated using the PLS-SEM technique with 311 respondents who have different managerial positions in the hospitality and tourism industry. The proposed theoretical model is unique and effective as it has high explanatory power.FindingsThe study demonstrates the importance of adopting BCT in the hospitality and tourism sector and how it could improve the sustainability performance of organizations in that sector. This study also finds that there is a significant moderating impact of technological turbulence and senior leadership support on such organizations that adopt BCT.Research limitations/implicationsThis study provides valuable inputs to practitioners in the industry by showing how adopting BCT can improve their sustainability performance. The study also demonstrates that leaders and the managers should support adopting BCT in their organizations and they can help to overcome any technological challenges that might come up while adopting it.Originality/valueThe present study proposes a unique theoretical model which was also validated using a statistical approach. Moreover, both stakeholder theory and dynamic capability view were integrated to propose the theoretical model, which is a novel attempt so far as adoption of BCT in hospitality and tourism industry is concerned.","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":null,"pages":null},"PeriodicalIF":5.2,"publicationDate":"2023-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45991959","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":"Role of passion in entrepreneurial responses to crises on social media platforms","authors":"Samira Boussema","doi":"10.1108/emjb-12-2022-0210","DOIUrl":"https://doi.org/10.1108/emjb-12-2022-0210","url":null,"abstract":"PurposeThis study examines the role of passion in gender-specific entrepreneurial responses in times of crises and how passion manifests itself in a digital environment. Entrepreneurial passion feeds energy, tenacity, self-confidence and momentum, creating added value for a given economy.Design/methodology/approachA qualitative approach was used to conduct semi-structured interviews. To reach the research objectives, the author examined a sample of 22 female entrepreneurs and 19 male entrepreneurs in a comparative design.FindingsThe results obtained through a qualitative study prove that entrepreneurial passion is a driver of self-confidence for entrepreneurs. Moreover, the nature of entrepreneurial passion differs across gender in times of crises. Indeed, female entrepreneurs try to take their lives into their own hands by creating their own destinies. They have seized opportunities arising from purely technological progress to create their own businesses on social networks and solve the unemployment problem. Meanwhile, male entrepreneurs pursue opportunities based on market supply and demand to increase their market share and face a crisis.Practical implicationsThese findings offer novel insights into research on social media entrepreneurs. This study could help new entrepreneurs highlight their abilities, particularly those that are most salient and central.Originality/valueThis study adds a new dimension to the literature on the role and nature of entrepreneurial passion in times of crises.","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":null,"pages":null},"PeriodicalIF":5.2,"publicationDate":"2023-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42846344","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":"High commitment HRM and well-being of frontline food service employees: the mediating roles of job demands and psychological conditions","authors":"Kujtim Hameli, Bujamin Bela","doi":"10.1108/emjb-01-2023-0019","DOIUrl":"https://doi.org/10.1108/emjb-01-2023-0019","url":null,"abstract":"PurposeThis study aims to examine the relationship between high commitment human resource management (HCHRM) practices and employee well-being in the food service industry, with a focus on the mediating roles of job demands and psychological conditions.Design/methodology/approachA survey was conducted among 296 frontline employees in the food service industry, and the data were analyzed using structural equation modeling (SEM) in AMOS ver26.FindingsThe results showed that HCHRM practices do not directly affect employee well-being. However, psychological conditions play a crucial role in mediating the relationship between HCHRM practices and employee well-being. Specifically, the psychological conditions of meaningfulness and availability significantly predicted work engagement and mediated the relationship between HCHRM practices and employee well-being. On the other hand, job demands did not mediate the relationship between HCHRM practices and employee well-being.Research limitations/implicationsAlthough the study addressed common method variance, the cross-sectional nature of the data limits the ability to infer causal relationships among variables. Future studies could adopt a longitudinal research design to investigate the causal relationships among variables. In addition, the study recommends that managers in the food service industry adopt HCHRM practices and provide necessary psychological conditions to promote employee well-being.Originality/valueThis study extends the current literature on HCHRM and employee well-being in the food service industry by providing new insights into the mediating role of psychological conditions. The findings suggest that HCHRM practices can indirectly promote employee well-being through the enhancement of psychological conditions. These insights could help managers in the food service industry to design effective HRM strategies that foster employee well-being and reduce turnover.","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":null,"pages":null},"PeriodicalIF":5.2,"publicationDate":"2023-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42511706","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":"Vicenarian of workplace incivility: a bibliometric analysis and systematic review","authors":"Aditi Gupta, Ranjan Chaudhuri, Apoorva Apoorva, Swati Chaudhary, A. Thrassou, Georgia Sakka, Balakrishna Grandhi","doi":"10.1108/emjb-08-2022-0143","DOIUrl":"https://doi.org/10.1108/emjb-08-2022-0143","url":null,"abstract":"PurposeThe purpose of this paper is twofold: first is to map and analyse prominent contributions, current dynamics, patterns, gaps and research prospects in the field of workplace incivility (WI); second is to provide a coherent theoretical research framework for future research.Design/methodology/approachThis study adopts a two-step analysis approach by combining bibliometric analysis and systematic literature review to explore the research topic of WI, besides, using multiple methodologies including bibliometric, network and content analyses.FindingsThis study found that L. M. Cortina and M. S. Hershcovis are the top two most influential authors among all authors in the sample publications. Journal of Occupational Health Psychology is one of the top-ranking journal that often publishes this topic of articles. USA and The Bowling Green State University are the most influential country and institutions, respectively. Besides, burnout and retention are also common keywords were identified based on keywords co-occurrence map, showing that WI has a major impact on burnout and employee retention. Based on the above analysis, this paper constructed a theoretical research framework of WI.Research limitations/implicationsThis paper only draw data from one database—Scopus—which cannot provide broad coverage of the research topic. WI research trends and trajectories may be assessed to enable academics and practitioners better understand the current and future trends and research directions. Future studies in this field might use the findings as a starting point to highlight the nature of the topic.Originality/valueThis study is the first to use an systematic literature review (SLR) to evaluate the association between WI and other organizational behaviour. The study contributions are fourfold, extending the work and overcoming the methodologies of prior research that only focussed on characteristics of incivility in nursing. In addition, this paper presents an in-depth analysis of this topic and provides a comprehensive theoretical research framework for future study.","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":null,"pages":null},"PeriodicalIF":5.2,"publicationDate":"2023-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41307710","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":"Benefits of IPSAS and their differences from IFRS: a discussion paper","authors":"Gerasimos G. Rompotis, D. Balios","doi":"10.1108/emjb-07-2022-0139","DOIUrl":"https://doi.org/10.1108/emjb-07-2022-0139","url":null,"abstract":"PurposeThis paper tries to shed light on the international progress regarding the adoption of International Public Sector Accounting Standards (IPSAS), to accentuate the benefits resulting from the application of IPSAS, and to highlight the main differences between IPSAS and IFRS.Design/methodology/approachA comprehensive literature review is conducted which focuses on issues concerning the factors that induce the adoption of IPSAS, the obstacles that must be overcome, the degree of IPSAS’ proliferation worldwide, the repercussions from adopting IPSAS, the benefits of IPSAS, and the differences between IPSAS and IFRS. The selection process of the cited articles focuses on journals with high rankings in the ABS list.FindingsIt is accentuated that IPSAS carry significant benefits regarding the improved quality of the financial information reported by the public sector, the enhancement of transparency and accountability, the upgrading of the decision-making process and the restored trust in public finances. However, there is more work that needs to be done toward the global proliferation of IPSAS.Practical implications This study provides insights regarding the implementation process of IPSAS, which should be useful to all the parties engaged in the reform of the public administration, such as national governments, local or international regulators, accounting standard setters and institutional organizations.Originality/valueThe current study clarifies whether the public sector should move from using the business focused IFRS, as it is frequently the case, to the adoption of IPSAS. In addition, this study comprehensive literature review can be used by academics and researchers as a basis for further research on the issue. More importantly, policymakers and other officials who need to make informed decisions about financial reporting issues at the government level and the public sector in general can benefit from this study.","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":null,"pages":null},"PeriodicalIF":5.2,"publicationDate":"2023-08-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45029357","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":"Do financial constraints affect the CEO stock options remuneration? Evidence from a panel threshold model","authors":"Sedki Zaiane, Halim Dabbou, M. Gallali","doi":"10.1108/emjb-10-2022-0193","DOIUrl":"https://doi.org/10.1108/emjb-10-2022-0193","url":null,"abstract":"PurposeThe purpose of this study is to examine the nonlinear relationship between financial constraints and the chief executive officer (CEO) stock options compensation and to analyze whether the impact of financial constraints on the CEO stock options compensation changes at certain level of financial constraints or not.Design/methodology/approachThis study is based on a sample of 90 French firms for the period extending from 2008 to 2019. To deal with the non-linearity, the authors use a panel threshold method.FindingsUsing different measures of financial constraints [KZ index (Baker et al., 2003), SA index (Hadlock and Pierce, 2010) and FCP index (Schauer et al., 2019)], the results reveal that the impact of the financial constraints (SA index and FCP index) is positive below the threshold value and it becomes negative above.Research limitations/implicationsThe non-linearity between financial constraints and CEO stock options shows that the level of financial constraints can be a major determinant of the CEO compensation structure. More specifically, this study sheds light on the key role played by the level of financial constraints and how this latter influence management decisions.Originality/valueThis paper is the first to the best of the authors' knowledge to examine the nonlinear relationship between financial constraints and the CEO stock options compensation using a panel threshold model.","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":null,"pages":null},"PeriodicalIF":5.2,"publicationDate":"2023-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45431233","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":"A reconsideration of Jack Welch's managerial legacy","authors":"John P. Rice, Nigel J. Martin, Muhammad Mustafa Raziq, P. Fieger","doi":"10.1108/emjb-02-2023-0055","DOIUrl":"https://doi.org/10.1108/emjb-02-2023-0055","url":null,"abstract":"PurposeIn this paper, the authors will examine Welch's legacy and aftermaths, both for GE and more broadly within management practice and academic thought. As a complex character, indeed a person of many contradictions, the authors try to avoid polemics in this, instead focusing on his accomplishments and the unanswered questions about his impact.Design/methodology/approachThis paper is a historical case using secondary and published materials to assess the case of Jack Welch's leadership of General Electric over the period 1981–2001.FindingsWelch's proponents suggest he emphasized controlling corporate destiny, being open to new ideas, pursuing quality and low cost, having confidence, a vision founded on reality, a global focus and possessing energy and enthusiasm. However, his short-termist perspective undermined the long-term success of the company and his “win at any cost” mantra predisposed some employees to cutting ethical or environmental corners. As the market capitalization gains evaporated that had been used to justify the “end justifies the means” rationale, little is left of his legacy.Research limitations/implicationsThe paper discusses the implications of the GE case for issues associated with corporate governance, financialization and human resource management.Originality/valueThis is a timely reconsideration of the Jack Welch legacy two years after his death. In avoiding polemics and seeking a considered assessment of his positive and negative outcomes, the paper is an important addition to the research on Welch and American management thought.","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":null,"pages":null},"PeriodicalIF":5.2,"publicationDate":"2023-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42925430","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":"Rethinking green investment and corporate sustainability: the south European countries experiences during the COVID-19 crisis","authors":"V. Brescia, P. Esposito, S. Amelio, P. Biancone","doi":"10.1108/emjb-03-2023-0093","DOIUrl":"https://doi.org/10.1108/emjb-03-2023-0093","url":null,"abstract":"PurposeThe COVID-19 pandemic has generated a crisis that has hit the European economy and the currently existing systems. To cope with the crisis, Europe has started an investment aiming the energy transition and crisis. Portugal, Spain and Greece have received the approval of their National Recovery Plans from the European Commission, with a definition of spending up to 2026 through the European Union (EU) Next Generation Found. The study investigates whether the Green Deal policies are relaunched by the plans financed and whether the pandemic has changed and conditioned the priorities of the energy transaction. The study uses the lens of corporate social responsability (CSR) and relapse measurable across the Sustainable Development Goals (SDGs).Design/methodology/approachThe Green Deal policies supported by new European investments in the three countries were analyzed through a content analysis (CA) technique to investigate the associated practical and theoretical elements.FindingsThe energy theme has a relevance compared to other issues in the investment plans envisaged in Greece, Portugal and Spain. The analysis highlights energy efficiency, sustainable energy and reduction of consumption among the main themes. Energetically, sustainable building plays a central role. The study highlights the relationship between Green Deal policies, CSR, SDGs and management tools adopted.Originality/valueThe study strengthens the relationship between the Green Deal, CSR and SDGs by identifying policies that have already been implemented and theoretical and practical gaps on which politicians and scholars will have to investigate and support in the process of development and continuity of the identified pillars.","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":null,"pages":null},"PeriodicalIF":5.2,"publicationDate":"2023-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46802022","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":"Factors affecting the adoption of cryptocurrencies for financial transactions","authors":"Hani El Chaarani, Zouhour EL Abiad, Sam El Nemar, Georgia Sakka","doi":"10.1108/emjb-04-2023-0121","DOIUrl":"https://doi.org/10.1108/emjb-04-2023-0121","url":null,"abstract":"PurposeThis study contributes to examining the factors that drive the adoption of cryptocurrencies for financial transactions in the tourism and hospitality industries. This is crucial to develop tourism and hospitality and stimulate financial inclusion in developing and developed countries.Design/methodology/approachThis research paper employs the SEM model and bootstrapping method on a sample of 417 French participants involved in tourism and hospitality industries to reveal the causal pathway between a set of independent factors and the willingness to adopt cryptocurrencies for financial transactions.FindingsThe empirical findings reveal that ease of use, perceived usefulness, social influence, and financial literacy increase the willingness to use cryptocurrencies. French hotels need to have a strategic orientation, to deal with customers, competitors and changing technological environment. The study also reveals that social influence and financial literacy reduce the level of perceived financial risk and thus, leads to increase the intention to adopt the new type of decentralized currencies.Originality/valueIn contrast to previous studies that focused on the volatility and risk of cryptocurrencies, this research employs a human-centric approach covering different factors that could lead to the adoption of the new type of currency for financial transactions in tourism and hospitality industries.","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":null,"pages":null},"PeriodicalIF":5.2,"publicationDate":"2023-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41854818","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}