Baltic Journal of Management最新文献

{"title":"The decision to present comparative financial statements in a mandatory IFRS adoption setting","authors":"Francisco Sánchez, B. Giner, Belén Gill-de-Albornoz","doi":"10.1108/bjm-03-2022-0090","DOIUrl":"https://doi.org/10.1108/bjm-03-2022-0090","url":null,"abstract":"PurposeThis study analyzes the factors behind the decisions made by the largest listed Chilean companies that mandatorily adopted the International Financial Reporting Standards (IFRS) in 2009 to present comparative IFRS financial statements that year. The authors focus on the role of the expected impact of the change in the accounting standards on a company's financial position as a determinant of this decision.Design/methodology/approachThe sample comprises 105 nonfinancial companies, of which 57 decided to present comparative IFRS financial statements (full adoption) and 48 did not (proforma adoption). Logistic regression is employed to model the decision of interest.FindingsThe decision for full adoption is positively associated with the company's expectation that the change in the accounting standards would improve its financial position, albeit only up to a certain threshold, as evidenced by their inverse U-shaped association.Originality/valueIFRS adoption in Chile creates a unique scenario that allows us to contribute to the literature on the determinants of voluntary disclosure by focusing on a specific case in which the decision to disclose comparative financial statements is associated with mandatory IFRS adoption. The present study provides evidence that opportunistic behavior influences this decision.","PeriodicalId":46829,"journal":{"name":"Baltic Journal of Management","volume":" ","pages":""},"PeriodicalIF":3.1,"publicationDate":"2023-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46095955","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Organizational citizenship behavior for the environment decoded: sustainable leaders, green organizational climate and person-organization fit","authors":"Qaisar Iqbal, Katarzyna Piwowar‐Sulej","doi":"10.1108/bjm-09-2021-0347","DOIUrl":"https://doi.org/10.1108/bjm-09-2021-0347","url":null,"abstract":"PurposeThis study examines how sustainable leadership influences organizational citizenship behavior toward the environment, directly and through a green organizational climate. This study also investigates the moderating effect of person-organization fit on the relationship between green organizational climate and employees' organizational citizenship behavior for the environment.Design/methodology/approachData were collected from 241 employees of manufacturing firms in China with one month's lag. Statistical analyses were conducted with the use of PLS-SEM.FindingsThis study confirmed that sustainable leadership significantly influenced organizational citizenship behavior for the environment, both directly and indirectly through a green organizational climate. It also revealed that the relationship between green organizational climate and employees' organizational citizenship behavior for the environment was contingent on the person-organization fit.Originality/valueTo the best of the authors' knowledge, this study is the first to analyze how sustainable leadership reinforces employees' organizational citizenship behavior for the environment by providing insight into the mediating role of green organizational climate and person-organization fit as a moderator. Moreover, through a combination of three theoretical perspectives (social learning theory, social exchange theory and the theory of person-organization fit), this study advances the academic knowledge on how organizational citizenship behavior for the environment develops, thus providing a more complex explanation of the relationship between the examined variables.","PeriodicalId":46829,"journal":{"name":"Baltic Journal of Management","volume":" ","pages":""},"PeriodicalIF":3.1,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48843536","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Technological diversification, technological coupling and invention performance","authors":"A. Martynov","doi":"10.1108/bjm-03-2022-0089","DOIUrl":"https://doi.org/10.1108/bjm-03-2022-0089","url":null,"abstract":"PurposeTo investigate the relationship between technological diversification and firm performance as a function of varying levels of technological coupling and internal technological change.Design/methodology/approachA longitudinal study of US-based bio-pharmaceutical companies.FindingsTechnological diversification improves invention performance. However, high levels of technological coupling reduce this effect.Practical implicationsFirms with highly diversified technological portfolios should strive to keep their technologies at low levels of technological coupling.Originality/valueThis is the first study to show that technological coupling reduces the positive effect of technological diversification on firms' invention performance.","PeriodicalId":46829,"journal":{"name":"Baltic Journal of Management","volume":" ","pages":""},"PeriodicalIF":3.1,"publicationDate":"2023-03-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49606510","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Proactive personality and job performance during cross-cultural service encounters: a moderated mediation model","authors":"O. Köksal, Murat Güler, F. Çetin, Faruk Şahin","doi":"10.1108/bjm-09-2022-0326","DOIUrl":"https://doi.org/10.1108/bjm-09-2022-0326","url":null,"abstract":"PurposeDrawing on the person-environment fit theory, in this paper the authors aim to propose and test a moderated mediation model that examines the relationships among proactive personality and job performance, cultural intelligence and emotional intelligence.Design/methodology/approachThe authors collected the multisource data from a total of 120 hotel service employees and the employees' immediate supervisors. The authors used the PROCESS, an SPSS macro, to conduct multiple regression analyses to test this moderated mediation model.FindingsThe results suggest that cultural intelligence mediates the relationship between proactive personality and job performance during cross-cultural service encounters. Furthermore, the indirect effect of proactive personality on job performance during cross-cultural service encounters via cultural intelligence is stronger for service employees who are high in emotional intelligence.Practical implicationsThis study has several implications for hospitality management in terms of developing effective strategies to foster cultural and emotional intelligence of service employees and improve the employees' performance.Originality/valueConsidering the limited number of studies showing why, how and in which situations personality can enhance performance, this study contributes to the literature by revealing the effect of proactive personality on the performance of service employees through important constructs such as cultural intelligence and emotional intelligence.","PeriodicalId":46829,"journal":{"name":"Baltic Journal of Management","volume":" ","pages":""},"PeriodicalIF":3.1,"publicationDate":"2023-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41377145","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The mixed blessing of coworker support: understanding family-work conflict, emotional exhaustion, and job satisfaction","authors":"Y. Han, Sanghoon Lee, Won‐Moo Hur, Hoanh-Su Le","doi":"10.1108/bjm-04-2022-0137","DOIUrl":"https://doi.org/10.1108/bjm-04-2022-0137","url":null,"abstract":"PurposeDrawing from a resource-based perspective in the work–family interface literature, the current study examines how emotional exhaustion, as a resource depletion mechanism, mediates the relationship between family–work conflict and job satisfaction. The authors also considered the content and nature of coworker support to investigate whether there were differential moderating effects of the two distinct types of coworker support: emotional and instrumental support.Design/methodology/approachThe authors surveyed 321 kindergarten employees across multiple sites located in South Korea. Using this sample, the authors performed random coefficient modeling to test the proposed research model.FindingsThe results showed a significant negative indirect relationship between family–work conflict and job satisfaction through emotional exhaustion. Furthermore, the findings suggested differential effects of the two coworker support types, such that the positive relationship between family–work conflict and emotional exhaustion was stronger when coworker emotional support was low than when it was high; the positive relationship was stronger when coworker instrumental support was high than when it was low. Moderated mediation analyses revealed that the two types of coworker support moderated the indirect relationship.Originality/valueThese results highlight the mixed blessing of distinct types of coworker support for researchers and practitioners. A lack of emotional support and greater instrumental support from coworkers each, respectively, exacerbate the negative impact of family–work conflict on employees' well-being and, subsequently, job satisfaction.","PeriodicalId":46829,"journal":{"name":"Baltic Journal of Management","volume":" ","pages":""},"PeriodicalIF":3.1,"publicationDate":"2023-03-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46882634","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The effect of ownership composition on corporate financial performance in the European frontier markets","authors":"R. Zahid, Alina Țaran, Muhammad Kaleem Khan, Can Simga‐Mugan","doi":"10.1108/bjm-12-2021-0457","DOIUrl":"https://doi.org/10.1108/bjm-12-2021-0457","url":null,"abstract":"PurposeThis study investigates the influence of ownership composition on market-based and accounting-based financial performance in the European frontier markets (EFMs), a target region for global investors.Design/methodology/approachOwnership composition is defined as shareholders' concentration and structure (i.e. foreign, domestic, state and free-float), whereas financial performance is measured as Tobin's Q and return on assets. The system generalised method of moments panel data estimation technique is employed on a sample of 241 companies.FindingsFindings reveal that companies from European Union (EU) frontier markets are controlled, on average, by one to five large shareholders. Being a signal of expropriation rationale of majority shareholders regardless of the capital structure, this highly concentrated ownership and decision-making model negatively affects the market-based and accounting-based financial performance of the companies and thereby supports the agency theory in the frontier markets.Research limitations/implicationsThe findings provide empirical evidence for authorities, investors, analysts and corporations regarding the effect of ownership percentage and structure in the Eastern European region, assisting also other frontier and emerging markets in corporate governance and other regulatory decisions.Originality/valueThe ownership–performance relationship varies from developed to emerging markets with conflicting results. This study provides evidence on monitoring and expropriation effects of majority shareholders in the context of different categories of shareholders. In doing so, it combines the analysis of both ownership concentration and structure in the EFMs.","PeriodicalId":46829,"journal":{"name":"Baltic Journal of Management","volume":" ","pages":""},"PeriodicalIF":3.1,"publicationDate":"2023-03-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48205922","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The impact of operational risk on performance in supply chains and the moderating role of integration","authors":"H. Pham, Raffaele Testorelli, C. Verbano","doi":"10.1108/bjm-10-2021-0385","DOIUrl":"https://doi.org/10.1108/bjm-10-2021-0385","url":null,"abstract":"PurposeThis study aims to empirically investigate the impact of operational risk (i.e. supply, manufacturing and demand risks) on supply chain performance and the moderating role of integration (i.e. supplier, internal and customer integrations) in mitigating the impact of these risks, respectively.Design/methodology/approachA research framework of hypotheses is tested by structural equation modeling with data collected from the fourth round of the high-performance manufacturing project.FindingsIt is revealed that manufacturing and demand risks negatively impact operational performance, and more importantly, internal and customer integrations help to reduce the impact of these two risks. Additionally, the effects of both supply risk and supplier integration are only significant for large firms.Practical implicationsSupply chain managers need to appropriately develop the levels of integration to mitigate the adverse impact of operational risk.Originality/valueOperational performance is always threatened by different types of risk that adversely affect the supply, production and demand sides of manufacturing firms. Despite this fact, large-scale data-based empirical research on the impact of operational risk on the performance of supply chains has been scarce. This study aims to fill this literature gap.","PeriodicalId":46829,"journal":{"name":"Baltic Journal of Management","volume":" ","pages":""},"PeriodicalIF":3.1,"publicationDate":"2023-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47402950","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The roles of internal marketing and person-organization fit in hospitality employees’ life satisfaction: an integration of work and nonwork domains","authors":"Trung Dam-Huy Thai, Tin Trung Nguyen, Wen-Kuo Chen, Aubrey Tang","doi":"10.1108/bjm-06-2022-0240","DOIUrl":"https://doi.org/10.1108/bjm-06-2022-0240","url":null,"abstract":"PurposeIntegrating the Stimulus-Organism-Response model, the spillover theory and the person-organization fit literature, this study investigates how internal marketing spills over its effects from the work domain to nonwork domains.Design/methodology/approachData of 279 hotel employees working in the US were collected from a self-administered survey via Amazon Mechanical Turk.FindingsFindings support the direct effects of internal marketing on job performance and job satisfaction, and of job satisfaction on life satisfaction. Moreover, results show the mediating roles of perceived person-organization fit, highlighting the mechanism by which internal marketing generates its spillover effect from the work domain to the life domain.Originality/valueThis study advances the conversation on employee-organization behaviors by revealing how internal marketing could lead to job satisfaction, job performance and life satisfaction. These insights reflect the true interconnection of human work and life. For hospitality employees’ well-being, this study encourages managers to simultaneously adopt and integrate the five functional activities of internal marketing (i.e. communication, compensation, welfare system, training and management support) in organizational operations.","PeriodicalId":46829,"journal":{"name":"Baltic Journal of Management","volume":" ","pages":""},"PeriodicalIF":3.1,"publicationDate":"2023-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45446536","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Explaining Reward Crowdfunding Backers' Intentions and Behavior","authors":"Prince Baah-Peprah, Rotem Shneor, Z. H. Munim","doi":"10.1108/bjm-07-2022-0268","DOIUrl":"https://doi.org/10.1108/bjm-07-2022-0268","url":null,"abstract":"PurposeEarlier research into crowdfunding adoption has drawn on social psychology, trust, signaling and well-being theories. Despite its wide appeal and use, the technology acceptance model (TAM) has received little attention in terms of explaining the adoption of crowdfunding platforms. The current study examines the applicability of two versions of this framework: the original TAM1 and the extended TAM2 frameworks.Design/methodology/approachData were collected through a survey distributed to the users of Finland's leading reward crowdfunding website, Mesenaatti, who have backed crowdfunding campaigns previously. The authors employed structural equation modelling (SEM–lavaan package) and conducted a series of quality tests to alleviate concerns with certain biases.FindingsAnalyses of 556 observations exhibit support for all hypotheses underlying both TAM frameworks, with two exceptions. Contrary to expectations, voluntariness does not moderate the effect of subjective norms on contribution intentions, and the effect of perceived ease-of-use is primarily mediated by perceived usefulness, rather than directly influencing intentions.Research limitations/implicationsAnalyses of 556 observations show support for all of the hypotheses that underlie both TAM frameworks, with two exceptions. Contrary to expectations, voluntariness does not moderate the effect of subjective norms on contribution intentions, and the effect of perceived ease-of-use is primarily mediated by perceived usefulness, rather than directly influencing intentions.Originality/valueFirst, the study extends the generalizability of TAM to the context of crowdfunding and with respect to financial contribution behavior. Second, it shows that backers' perceptions of platform usefulness and ease-of-use are important antecedents of crowdfunding contribution behavior, and that the former exerts greater influence than the latter. Third, it further clarifies the influences of relevant antecedents of crowdfunding backers' contribution intentions and behaviors. Specifically, the authors show that experience only weakly moderates the influence of subjective norms on contribution intentions, and voluntariness does not moderate this association. The authors discuss explanations for these findings and their implications for research and practice.","PeriodicalId":46829,"journal":{"name":"Baltic Journal of Management","volume":" ","pages":""},"PeriodicalIF":3.1,"publicationDate":"2023-01-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48097782","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Motivational background of work addiction: the role of perceived demanding organizational conditions","authors":"Modesta Morkevičiūtė, A. Endriulaitienė","doi":"10.1108/bjm-02-2022-0051","DOIUrl":"https://doi.org/10.1108/bjm-02-2022-0051","url":null,"abstract":"PurposeIn the literature, work addiction is proposed to be considered a construct that requires an extensive approach for understanding it; consequently, it should be analyzed as the interaction between personal and situational factors. Therefore, the aim of the present study was to examine the mediating role work motivation plays in the relationship between perceived demanding organizational conditions and employee work addiction.Design/methodology/approachA cross-sectional study was conducted on a convenience sample of 669 workers from different organizations in Lithuania. Data were collected using online self-administered questionnaire. To test a mediation model, a structural equation modeling path analysis was performed.FindingsDemanding organizational conditions (i.e. work addiction of a manager, the workload, a work role conflict, a competitive organizational climate and the family-unsupportive organizational environment) were related to increased work addiction through higher extrinsic motivation. The mediator of intrinsic motivation yielded different results: the indirect relationship between demanding organizational conditions and work addiction was significant only at lower levels of intrinsic motivation. Even having controlled work motivation as a mediator, the proposed direct links remained significant in most cases.Originality/valueThe study gives a profound understanding of work addiction and explains the mechanism activated by an organization that is of great importance for its development and maintenance.","PeriodicalId":46829,"journal":{"name":"Baltic Journal of Management","volume":"1 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2023-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41365584","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}