LBS Journal of Management & Research最新文献

{"title":"Analysis of the effect of assets structure, earning volatility and financial flexibility on capital structure in consumer goods industry sector companies on the Indonesia stock exchange","authors":"Rumanintya Lisaria Putri, Andre Prasetya Willim","doi":"10.1108/lbsjmr-11-2022-0069","DOIUrl":"https://doi.org/10.1108/lbsjmr-11-2022-0069","url":null,"abstract":"Purpose Capital structure is an important factor for the company because it will be directly related to the financial condition of the company. This study aims to determine the effect of asset structure, earning volatility, and financial flexibility on capital structure. Design/methodology/approach The population in this study was 52 companies in the consumer goods industry sector on the Indonesia stock exchange (IDX) and a sample of 39 companies obtained by purposive sampling method. The research method used in this study is multiple linear regression analysis using Eviews software. Findings The test results in the study show that asset structure and financial flexibility have a positive effect on capital structure, while earning volatility does not affect capital structure in companies in the consumer goods industry sector on the IDX. Research limitations/implications The results of this research can contribute to the addition of knowledge in the field of accounting, especially regarding the capital structure. Company management can use the results of this research as a reference and consideration to find out the factors that affect the capital structure so that company management can still maintain the company's survival and improve company performance. Practical implications The results of this study can contribute to the addition of knowledge in the field of accounting, especially regarding capital structure. Company management can use the results of this research as a reference and consideration to determine the factors that affect the capital structure so that company management can still maintain the survival of the company and improve company performance. Social implications This study only uses the variables of asset structure, financial flexibility and earning volatility as independent variables. Further research is recommended to consider the use of other variables that can affect capital structure and if using the same variable is expected to use research objects that have stable or increasing asset and income values, so that asset structure variables and profit volatility can show significant results and influences. Originality/value This study is one of the few studies that examines how the effect of asset structure, profit volatility and financial flexibility on capital structure in companies in the consumer goods industry sector on the IDX. Company management must pay attention to the composition of the capital structure as well as possible and make careful planning and the right decisions so as to produce a capital structure that can provide profits.","PeriodicalId":486681,"journal":{"name":"LBS Journal of Management & Research","volume":"134 5","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135776164","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":"Written communication and energy transfer to fix a dysfunctional team: a case study in conflict resolution in an educational institution","authors":"Pratibha Rai, Priya Gupta, Bhawna Parewa","doi":"10.1108/lbsjmr-10-2022-0066","DOIUrl":"https://doi.org/10.1108/lbsjmr-10-2022-0066","url":null,"abstract":"Purpose Task conflict and relationship conflict are common in organizations. This paper aims to present a unique case of the use of the targeted conflict-resolution technique. The revival of positive group dynamics is aptly shown. Design/methodology/approach This descriptive case study is developed as a practice insight to showcase how a peculiar case of misunderstanding is resolved in the most unconventional way through the intervention of a mediator who unearths the real cause of contention. The mediator works through logic and emotion to remove negativity. Narration, a necessary component of the case study approach, peeps into the research subject involving flashbacks, flash forward, backstories and foreshadowing. The mediator uses reframing as a tool very efficiently, encouraging the people in conflict to understand the nothingness in their cold war and eventually prompting them to collaborate and compromise. Findings The shifts in communication dynamics post-mediator’s intervention are subtle and full of wisdom, encouraging introspection and constructive interaction, eventually bridging the differences. The possibility of achieving a state of homeostasis in the future magnifies. The belief in the power of affirmation and manifestation is validated. The heavy, difficult, hardened negativity loses ground and gets transformed. Social implications Conversation/prayers at the deepest level in several meetings are the communication tools that have immense social relevance in the Indian context. Originality/value A unique combination of intermediation encompassing written communication and energy transformation is adopted to resolve ongoing conflict by stroking the positive psychology of the partakers. To some, the method may appear to have a spiritual connotation.","PeriodicalId":486681,"journal":{"name":"LBS Journal of Management & Research","volume":"15 8","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135876270","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 search of investors' trading practices in the Bangladesh capital market","authors":"Sutap Kumar Ghosh","doi":"10.1108/lbsjmr-04-2023-0015","DOIUrl":"https://doi.org/10.1108/lbsjmr-04-2023-0015","url":null,"abstract":"Purpose This research mainly intends to ascertain the stimulus of investor investment tendencies on the amount of capital investment in the share market. Design/methodology/approach Utilizing a sample of 477 individual investors who actively trade on the Bangladesh capital market, this empirical study was conducted. The objective of this examination is to ascertain the investment trading behavior of retail investors in the Bangladesh capital market using multiple regression, hypothesis testing and correlation analysis. Findings The coefficients of market categories, preferred share price ranges and investment source reveal negative predictor correlations; all predictors are statistically significant, with the exception of investment source. Positive predictive correlations exist between investor category, financial literacy degree, investment duration, emotional tolerance level, risk consideration, investment monitoring activities, internal sentiment and correct investment selection. Except for risk consideration and investment monitoring activities, all components have statistically significant predictions. The quantity of capital invested in the stock market is heavily influenced by the investment duration, preferred share price ranges, investor type, emotional toleration level and decision-making accuracy level. Research limitations/implications This investigation was conducted exclusively with Bangladeshi individual stockholders. Therefore, the existing study can be extended to institutional investors and conceivably to other divisions. It is possible to conduct this similar study internationally. And the query can enlarge with more sample size and use a more sophisticated econometric model. Despite that the outcomes of this study help the regulatory authorities to arrange more informative seminars and consciousness programs. Practical implications The conclusions have practical implications since they empower investors to modify their portfolios based on elements including share price ranges, investment horizons and emotional stability. To improve chances of success and reach financial objectives, they stress the significance of bettering financial understanding, active monitoring and risk analysis. Results can also be enhanced by distributing ownership over a number of market sectors and price points. The results highlight the value of patience and giving potential returns enough time. Originality/value This study on the trading behavior of investors in Bangladesh is unique and based on field study, and the findings of this study will deliver information to the stakeholders of the capital market regarding the investors’ trading behavior belonging to different categories, financial literacy level, investment duration, emotional tolerance level and internal feeling.","PeriodicalId":486681,"journal":{"name":"LBS Journal of Management & Research","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135768795","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":"Corporate tax avoidance: a systematic literature review and future research directions","authors":"Anshu Duhoon, Mohinder Singh","doi":"10.1108/lbsjmr-12-2022-0082","DOIUrl":"https://doi.org/10.1108/lbsjmr-12-2022-0082","url":null,"abstract":"Purpose The increased interest among academicians to explore more about tax management behavior is evident in the literature on corporate tax avoidance. This paper aims to illustrate the multiple aspects that influence the tax avoidance behavior of corporations and its impacts through the systematic review method. Design/methodology/approach This study used “Tax Avoidance” OR “Tax Aggressiveness” OR “Tax Planning” as search strings to extract the relevant literature from the Scopus database. This study is a comprehensive analysis of existing literature on corporate tax avoidance behavior. Further, the keyword network analysis has been used to find out the most explored and dry research areas related to corporate tax avoidance behavior using VOSviewer software. Findings The study finds that taxation decision is an important managerial decision. Managers adopt tax avoidance tactics to boost postax profits to meet the shareholders’ expectations, particularly of risk-averse shareholders, and sometimes for their benefit also. With this, this study also finds that firms’ characteristics, political connections and corporate social responsibility activities also impact taxation decisions. In addition, the study identifies that tax-avoiding behavior has a contradictory impact on firm value, market growth and corporate transparency disclosure decisions. Research limitations/implications The study assists the researchers by providing a brief overview of tax avoidance behavior, for corporates in understanding the implications of tax avoidance, and for policymakers to fix the taxation loopholes and bring necessary tax reforms. Originality/value This study adds to the existing literature by providing a thorough overview of theories, determinants and outcomes of corporate tax avoidance behavior.","PeriodicalId":486681,"journal":{"name":"LBS Journal of Management & Research","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135359237","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 openness to change on academics' research publication in public higher education institutions in Tanzania","authors":"Sinyati Ndiango, Neema P. Kumburu, Richard Jaffu","doi":"10.1108/lbsjmr-01-2023-0004","DOIUrl":"https://doi.org/10.1108/lbsjmr-01-2023-0004","url":null,"abstract":"Purpose The major purpose of this paper is to examine the influence of openness to change on research publication in higher education institutions (HEI) in Tanzania. Design/methodology/approach With a sample of 247 academics, a cross-sectional survey design was used and questionnaires were the primary data collection tool. The collected data were tested using mean and standard deviations, and the causal–effect relationship between the independent and dependent variables was tested using simple linear regression. Findings The findings of this study revealed that openness to change positively and significantly influence research publication in higher education ( β = 0.598 and p < 0.001). Practical implications The study recommends that HEI should consider openness to change value as one among criteria for hiring academics as well as developing good programs that will help academics develop the academics' self-awareness with regard to what takes for one to be a productive researcher. Originality/value This is the first study to examine the influence of openness to change as a personal value on academics’ research publication in Tanzanian HEI. In this instance, the study contributes to the existing literature on the influence of academics' personal values in terms of openness to change on research publication.","PeriodicalId":486681,"journal":{"name":"LBS Journal of Management & Research","volume":"301 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135693078","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":"Does intellectual capital affect bank performance? Evidence from Bangladesh","authors":"Md. Tofael Hossain Majumder, Israt Jahan Ruma, Aklima Akter","doi":"10.1108/lbsjmr-05-2022-0016","DOIUrl":"https://doi.org/10.1108/lbsjmr-05-2022-0016","url":null,"abstract":"Purpose This paper attempts to evaluate the impact of intellectual capital on bank performance in Bangladesh. Design/methodology/approach The authors analyze an unbalanced longitudinal data of 32 banks, which cover 318 observations of bank-year from 2010 to 2019. The study employs a dynamic panel model with the two-step system generalized methods of moments (SGMM). Findings The results show that bank performance is significantly positively affected by the intellectual capital (IC) in Bangladesh. In addition, the findings show that capital employed efficiency (CEE) is an essential determinant of bank performance rather than structural capital efficiency (SCE) and human capital efficiency (HCE) for the Bangladeshi banking sector. Originality/value This work is unique as no one has explored the impact of intellectual capital on Bangladesh's bank performance. The findings suggest that business owners, managers and policymakers who want to improve the efficiency of their organizations should spend continuously on IC and expand their investment into CEE, which includes both financial and physical resources, in order to obtain better bank performance.","PeriodicalId":486681,"journal":{"name":"LBS Journal of Management & Research","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135473936","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":"Influence of training and development interventions on employee retention – an employer brand-based agenda","authors":"Shubhangi Bharadwaj","doi":"10.1108/lbsjmr-12-2022-0080","DOIUrl":"https://doi.org/10.1108/lbsjmr-12-2022-0080","url":null,"abstract":"Purpose The aim of the study is to assess the effect of employer branding dimension of training and development on the retention of employees through the mediation of organizational identification (OI). Design/methodology/approach The study is based on data collected from the Indian IT employees. Regression and PROCESS Macro were used to test the hypotheses. Findings The regression results revealed that employer branding attribute of training and development influence employee retention (ER). Second, training and development influences OI and ER. Third, the relationship between training and development and ER is mediated by OI. Research limitations/implications The research provides a new direction, strategizing a brand around development value is effective to enhance OI and their intent to stay. The major limitation is that the data is collected from a single source that may result in the issue of common method biasness. Originality/value The paper focuses on measuring the effects of training and development on the retention of employees through the mediation of OI, for which studies are very limited.","PeriodicalId":486681,"journal":{"name":"LBS Journal of Management & Research","volume":"117 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135528051","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}