Spiritual and emotional intelligences, financial performance, tax avoidance and corporate disclosure quality in Iran

2017 ◽  
Vol 59 (2) ◽  
pp. 237-256
Author(s):  
Mahdi Salehi ◽  
Mahin Ali Mirzaee ◽  
Mahdieh Yazdani
Keyword(s):  
Emotional Intelligence ◽  
Structural Equation ◽  
Tax Avoidance ◽  
Spiritual Intelligence ◽  
Equation Modeling ◽  
Corporate Disclosure ◽  
Manufacturing Companies ◽  
Disclosure Quality ◽  
Online Questionnaire ◽  
Content Type

Purpose The purpose of the current study is to examine the effects of spiritual and emotional intelligences of managers in manufacturing industries on the ambiguous activities of tax avoidance and corporate disclosure quality. Design/methodology/approach Managers of 178 manufacturing companies have undergone a test regarding spiritual intelligence and emotional intelligence, of which 119 responded to the online questionnaire. Information on these two psychometric items was collected through King–Baron standard questionnaire, and quantitative data on tax avoidance, disclosure quality and performance were collected through the Rahavard Novin application, financial statements and Stock Exchange website. Obtained data were analyzed using factor analysis and structural equation modeling. Findings The results show that a relationship exists between the level of intellectual skills of managers (spiritual intelligence and emotional intelligence) and tax avoidance activities. Originality/value The current study is almost the first study in developing countries which focuses on the subject of the study.

The effect of knowledge management on intellectual capital, social capital, and firm innovation

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mahdi Salehi ◽  
Mohammad Ali Fahimi ◽  
Grzegorz Zimon ◽  
Saeid Homayoun
Keyword(s):  
Social Capital ◽  
Knowledge Management ◽  
Intellectual Capital ◽  
Chief Executive Officers ◽  
Structural Equation ◽  
Chief Executive ◽  
Equation Modeling ◽  
Capital Social ◽  
Manufacturing Companies ◽  
Content Type

Purpose This study aims to analyze the literature on knowledge management on intellectual capital, social capital and its contribution to Iranian companies’ innovation. Design/methodology/approach To investigate knowledge management’s relationship on intellectual capital, social capital and innovation, using structural equation modeling based on data collected from 205 chief executive officers, production managers and marketing managers of Iranian companies. The research instrument is a standard questionnaire consisting of 109 questions in which 5 of them are demographic questions, 26 questions were asked to reveal the knowledge management process, 40 questions for intellectual capital, 21 for social capital and 17 for innovation. Findings The results show that knowledge management has a positive and significant relationship between intellectual capital and social capital. Knowledge management did not have a significant effect on innovation. However, intellectual capital and social capital have a significant effect on innovation. On the other hand, knowledge management mediated by intellectual capital and social capital has a positive and significant indirect effect on innovation. Originality/value The paper includes the implications for developing knowledge management and intellectual, social capital leading to innovation in manufacturing companies. Knowledge management can improve the innovation performance of a company if it is shared and applied effectively. This study addresses an important subject and the findings may be used by professionals and managers or another person interested in advancing knowledge management that leads to innovation.

Research on the influencing factors of the switching behavior of Chinese social media users: QQ transfer to WeChat

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Cong Yin ◽  
Yujing Zhou ◽  
Peiyu He ◽  
Meng Tu
Keyword(s):  
Social Media ◽  
Structural Equation ◽  
Negative Relationship ◽  
Switching Behavior ◽  
Equation Modeling ◽  
Online Questionnaire ◽  
Content Type ◽  
Important Relationship ◽  
Transfer Behavior ◽  
Behavior Function

PurposeThis research takes the transfer behavior of users from Tencent QQ to WeChat as an example to discuss the wider transfer behavior of social media users on the Internet.Design/methodology/approachThis paper collects data through a combination of offline interviews and online questionnaire surveys, and utilizes data analysis tools to construct structural equation modeling (SEM). Using Statistical Product and Service Solutions (SPSS) Statistics 22.0 and Analysis of Moment Structures (AMOS) 22.0 software with SEM, this study was carried out to provide reasonable statistical support for relevant proposed hypotheses based on 368 effective samples acquired through the questionnaire.FindingsThe findings of this study show that subjective norm, transfer experience, social communication, and knowledge acquisition all have significant associations with transfer intention and switching behavior. To be specific, transfer intention exerts a positive association on switching behavior; function setting, privacy protection and personal innovation have a favorable association with transfer intention; transfer cost has a significantly negative relationship with transfer intention and switching behavior; function setting has no important relationship on switching behavior.Originality/valueThe research results provide a reference for improving the viscosity and loyalty of social media users in the new era and resolving the problem of user churn.

The effect of supplier development initiatives on purchasing performance: a structural model

2005 ◽  
Vol 10 (4) ◽  
pp. 289-301 ◽  
Author(s):  
Cristóbal Sánchez‐Rodríguez ◽  
David Hemsworth ◽  
Ángel R. Martínez‐Lorente
Keyword(s):  
Supply Chain ◽  
Structural Equation ◽  
Manufacturing Industry ◽  
Structural Model ◽  
Essential Element ◽  
Equation Modeling ◽  
Supplier Development ◽  
Manufacturing Companies ◽  
Content Type ◽  
Different Levels

PurposeSupply chain management is an increasingly important organizational concern, and proper management of supplier relationships constitutes one essential element of supply chain success. However, there is little empirical research that has tested the effect of supplier development on performance. The main objective is to analyze the effect of supplier development practices with different levels of implementation complexity on the firm's purchasing performance.Design/methodology/approachThree supplier development constructs were defined: basic supplier development, moderate supplier development, and advanced supplier development. Three structural models were hypothesized and tested using structural equation modeling through field research on a sample of 306 manufacturing companies in Spain.FindingsIdentified important interrelationships among the various supplier development practices, basic, moderate, and advanced. Also indicated that the implementation of supplier development practices significantly contributes to the prediction of purchasing performance.Research limitations/implicationsThe use of a single key informant could be seen as a potential limitation of the study. The study was a cross‐sectional and descriptive sample of the manufacturing industry at a given point in time. A more stringent test of the relationships between the different levels of supplier development and performance requires a longitudinal study, or field experiment.Practical implicationsThis study focused on supplier development practices and revealed how involving suppliers in supplier development activities is important and may help buyers to increase their purchasing performance. The findings from the structural analysis should provide practicing managers with insights on how these practices and their benefits are related in terms of purchasing performance, thus affecting their ability to make better sourcing decisions.Originality/valueFills an important gap in the purchasing literature with respect to the area of supplier development. While there is much written about supplier development based on conceptual and case study research, this study is unique in that it is the first attempt to empirically model the relationships between different levels of supplier development and their impact on purchasing performance using a comprehensive set of practices.

Factors influencing internet users’ intention to sign e-petitions

2019 ◽  
Vol 13 (3/4) ◽  
pp. 257-275 ◽  
Author(s):  
Karina Lia Meirita Ulo ◽  
Achmad Nizar Hidayanto ◽  
Puspa Indahati Sandhyaduhita ◽  
Widia Resti Fitriani ◽  
Meyliana Meyliana ◽  
...  
Keyword(s):  
Structural Equation ◽  
Source Credibility ◽  
Information Source ◽  
Personal Relevance ◽  
Equation Modeling ◽  
Personal Perspective ◽  
Dual Processing ◽  
Online Questionnaire ◽  
Content Type ◽  
Internet Users

Purpose This study aims to identify factors behind the intention to sign e-petitions, focusing on three aspects, i.e. information (argument quality), the source of information (source credibility) and personal perspective (personal relevance and altruism). Design/methodology/approach Data collection is done by using a quantitative approach through an online questionnaire. This study involved 211 respondents who were internet users in Indonesia who had signed an e-petition. The data were analyzed using structural equation modeling approach with IBM Amos version 22.0. Findings The findings revealed that there are three factors shaping internet users’ attitudes toward e-petitions, namely, altruism, AQ and personal relevance, of which altruism was the strongest factor. Those who have a positive attitude toward e-petitions seemed to have higher intention to sign e-petitions. Additionally, we discovered that internet users believe credible e-petition initiators deliver better arguments, which drive them to sign e-petitions. Research limitations/implications The finding related to elaboration likelihood model has revealed that not only the dual processing of central routes and peripheral routes but also the possibility of peripheral routes influencing the factors in the central route. Hence, future studies need to include the examination of this relation. Finally, altruism is identified as the major factor that influences people to sign e-petitions. Therefore, people should be aware of this factor while examining the environment that likely has voluntary aspects. Practical implications To improve the adoption of the e-petition system, it is important for the e-petition websites to maintain attitude factors to achieve the e-petition goals. It is also important that e-petition websites provide credibility information of the e-petition initiators and make it visible to everyone. The e-petition sites must be able to be personalized so that users can be categorized based on their profiles or interests. Finally, as altruism is the most influencing factor in shaping internet users’ attitude toward e-petitions, e-petition initiators need to write a persuasive and arousing information and images for their e-petition. Some templates, tips or even online training to persuasive public petitions also need to be provided. Originality/value This study attempts to fill the research gap by examining factors from three domains, i.e. information source (the e-petitioners), information/AQ and personal perspective (personal motivation) of the e-petition signers. The authors enrich the research model with altruism factors that influence attitude in signing petitions. This study illustrates the characteristic of Indonesian internet user’s and provides important implications for how the e-petitions site should improve the functionality of the sites.

scholarly journals The mediating role of boreout in the effects of mobbing on service innovation performance

2020 ◽  
Vol 14 (2) ◽  
pp. 203-213
Author(s):  
Fahri Özsungur
Keyword(s):  
Social Exchange ◽  
Structural Equation ◽  
Social Exchange Theory ◽  
Service Innovation ◽  
Innovation Performance ◽  
Equation Modeling ◽  
Manufacturing Companies ◽  
Content Type ◽  
Mediating Role

Purpose The purpose of this paper is to examine the association between mobbing and service innovation performance. In this context, the mediating role of boreout, a new concept in the literature, was examined. Design/methodology/approach This study was conducted with 240 participants recruited in manufacturing companies affiliated with Adana Chamber of Industry in the province of Adana Turkey in November 2019. The research was analyzed by the structural equation modeling method with the social exchange theory basis. Findings Findings revealed that boreout and mobbing were negatively associated with service innovation performance. Mobbing was positively associated with boreout and job boredom. According to the finding of this study, boreout partially mediated the effect of the mobbing on service innovation performance. Originality/value This study reveals the association among mobbing, boreout and service innovation performances of employees of companies operating in manufacturing sector. The findings of this study provide important practical knowledge to businesses and academics regarding the field of management, entrepreneurship and innovation.

Enhancing supply chain performance through collaborative planning, forecasting, and replenishment

2019 ◽  
Vol 25 (4) ◽  
pp. 625-646 ◽  
Author(s):  
Hassan Barau Singhry ◽  
Azmawani Abd Rahman
Keyword(s):  
Supply Chain ◽  
Structural Equation ◽  
Dynamic Capabilities ◽  
Collaborative Planning ◽  
Mediating Effect ◽  
Equation Modeling ◽  
Supply Chain Performance ◽  
Innovation Capability ◽  
Manufacturing Companies ◽  
Content Type

Purpose Despite the importance of collaborative planning, forecasting, and replenishment (CPFR), its influence on supply chain innovation capability (SCIC) and supply chain performance (SCP) has not been sufficiently examined. The purpose of this paper is to examine the antecedence of SCP through CPFR and SCIC. Design/methodology/approach Through cluster and stratified random sampling, 286 responses from top managers of 1,574 Nigerian manufacturing companies were analyzed. Data analysis was performed using structural equation modeling with AMOS graphics. Findings The results show that SCIC has a full mediating effect on the relationship between CPFR and SCP. Specifically, CPFR has a significant relationship with both SCP and SCIC, and SCIC also relates significantly to SCP. Practical implications This study offers implications for manufacturers in developing countries in general, and in Nigeria in particular, by providing a guideline on how to improve SCP through CPFR. Originality/value The paper contributes to the limited studies on CPFR and SCP by extending this line of study into the realm of innovation capability and innovation. It integrates the social exchange theory and the dynamic capabilities theory to examine the collaborative processes of CPFR in the supply chain context. This study stressed the importance of boundary theoretical spanning by extending CPFR and SCP into the domain of innovation capability.

Extending cumulative capability models: the role of innovation in the accumulation of competitive performance

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mantas Vilkas ◽  
Inga Stankevice ◽  
Rimantas Rauleckas
Keyword(s):  
Structural Equation ◽  
Statistical Significance ◽  
Theoretical Explanation ◽  
Innovation Performance ◽  
Equation Modeling ◽  
Manufacturing Companies ◽  
Competitive Performance ◽  
Cost Performance ◽  
Content Type ◽  
Performance Dimensions

PurposeCumulative capability models are dominating frameworks explaining how manufacturing organizations gain their performance capabilities, such as quality, delivery, flexibility and cost. When innovation capabilities are excluded from the framework, the models are incapable of explaining how companies sustain substantive capabilities in a changing environment. Responding to this gap, the purpose of this paper is to propose and test a “sand cone” cumulative capability model that includes the innovation competitive performance alongside the competitive performance of quality, delivery flexibility and cost.Design/methodology/approachTwo competing cumulative models were proposed. The extended cumulative capability model hypothesizes the development of innovation in sequence with other competitive performance dimensions. The affected with innovation cumulative model hypothesizes innovation performance as a predecessor of other performance dimensions. The models were tested using a multimethod approach on a representative sample of 500 manufacturing companies. An analysis of correlations among competitive performance, frequencies of plants following prescribed sequences, fit statistics of covariance-based structural equation modeling and analysis of strength and statistical significance of path coefficients enabled us to select a model that best represents the collected data.FindingsThe findings reveal that innovation competitive performance operates as a predecessor of quality, delivery, flexibility and cost and is developed in relation to these performance dimensions. The modified model also provides a theoretical explanation of how innovation performance helps to sustain reliable production systems that can perform consistently over time within a tolerable range of quality, delivery, flexibility and cost performance.Practical implicationsThe results are significant for practitioners, especially for companies that are operating in volatile environments because the results provide insight on how to develop innovation competitive performance in relation to quality, delivery, flexibility and cost performance.Originality/valueThis study extends the cumulative capability models with innovation competitive performance. It advances the contingency approach on cumulative capability models.

Exploring the consequences of judgmental and quantitative forecasting on firms' competitive performance in supply chains

2020 ◽  
Vol 27 (5) ◽  
pp. 1717-1737
Author(s):  
Reza Salehzadeh ◽  
Reihaneh Alsadat Tabaeeian ◽  
Farahnaz Esteki
Keyword(s):  
Supply Chain ◽  
Supply Chains ◽  
Structural Equation ◽  
Three Dimensions ◽  
Equation Modeling ◽  
Supply Chain Performance ◽  
Manufacturing Companies ◽  
Competitive Performance ◽  
Content Type ◽  
Forecasting Methods

PurposeThe purpose of this study is to examine the impacts of different forecasting methods (judgmental, quantitative and mixed forecasting) on firms' supply chains and competitive performance.Design/methodology/approachWorking with three groups of manufacturing companies, we explore the consequences of judgmental, quantitative and mixed forecasting methods on firms' competitive performance in supply chains. The validity of constructs and path relationships was examined using structural equation modeling (SEM).FindingsOur findings indicate that supply chain efficiency influences both cost reduction and customer satisfaction. In addition, the three dimensions of supply chain performance are shown to be direct antecedents of competitive performance. Our empirical results reveal that although all studied forecasting methods meaningfully influence supply chain performance, the mixed method, compared to the other two methods, has greater capabilities to enhance supply chain performance.Originality/valueThis research provides originality and insight into supply chain practices through forecasting methods to improve competitive performance.

scholarly journals Six Sigma enablers in Mexican manufacturing companies: a proposed model

2016 ◽  
Vol 116 (5) ◽  
pp. 926-959 ◽  
Author(s):  
Diego Tlapa ◽  
Jorge Limon ◽  
Jorge L García-Alcaraz ◽  
Yolanda Baez ◽  
Cuauhtémoc Sánchez
Keyword(s):  
Six Sigma ◽  
Structural Equation ◽  
Success Factors ◽  
Positive Impact ◽  
Equation Modeling ◽  
Management Support ◽  
Manufacturing Companies ◽  
Content Type ◽  
Variation Reduction ◽  
Proposed Model

Purpose – The purpose of this paper is to extend the understanding of Six Sigma (SS) and the underlying dimensions of its critical success factors (CSF) via an analysis of the effects of top management support (TMS), implementation strategy (IS), and collaborative team (CT) on project performance (PP) in Mexican manufacturing companies. Design/methodology/approach – Based on a SS literature review, a survey was conducted to capture practitioners’ viewpoints about CSFs for SS implementation and their impact on performance in manufacturing companies. A factor analysis and structural equation modeling were conducted in order to identify and analyze causal relationships. Findings – The results suggest that CSFs grouped in the constructs TMS, IS, and CT have a positive impact on PP as measured by cost reduction, variation reduction, and quality improvement. Research limitations/implications – Although the empirical data collected supported the proposed model, results might differ among organizations in different countries. In addition, the study did not analyze a unique performance metric; instead, general PP dimensions were used. Practical implications – Boosting the TMS, IS, and CT enhances positive PP of SS in manufacturing companies. Originality/value – IS as a construct has not been studied exhaustively; this work contributes to a better understanding of it and its impact on PP. Additionally, studies of SS in Latin America are limited, so this study gives a complementary vision to practitioners and researchers about it.

A structural equation model for evaluating the relationship between total quality management and employees’ productivity

2017 ◽  
Vol 34 (8) ◽  
pp. 1138-1151 ◽  
Author(s):  
Nilda Tri Putri ◽  
Shari Mohd Yusof ◽  
Alizar Hasan ◽  
Haesti Sujita Darma
Keyword(s):  
Quality Management ◽  
Total Quality Management ◽  
Structural Equation ◽  
Crumb Rubber ◽  
Partial Least Square ◽  
Equation Modeling ◽  
Manufacturing Companies ◽  
Total Quality ◽  
Content Type ◽  
Rubber Industry

Purpose The purpose of this paper is to analyze the influences of TQM implementation on employees’ productivity in crumb rubber industry (case study conducted in the XYZ firm), and analyze the predominant factors affecting employees’ productivity in order to establish the success of TQM implementation. Design/methodology/approach Data used in the research was primary data obtained from interview and questionnaire, and secondary data obtained from the study of literatures, internet, and company’s documents. The number of respondents in this research was 191. The analysis was done through structural equation modeling (SEM) using the smart partial least square software. Findings The findings of this study showed that TQM implementation had positive influences on employees’ productivity in XYZ. Tool is the most predominant factor in order to achieve a successful TQM implementation in XYZ. Therefore, the XYZ company will need to work on improving the development and management of the tool which has been available to sustain the effectiveness of TQM practices. Research limitations/implications Using a large sample size in the SEM method could improve the results. The implications of this study can be demonstrated through how top managers in this rubber company can improve their employees’ productivity through total quality management practices. Practical implications This research is useful for manufacturing companies in Indonesia, especially in the crumb rubber industry. Originality/value This research used the variable based on the empirical research. TQM was measured using six indicators: human resources, standard, tools, organization, internal audit, and training and education. On the other hand, the work productivity of employees is measured by four indicators: work willingness, work ability, work environment, and work relations.

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