Research on the optimal equity of duo-ou enterprise based on data analysis

2020 ◽  
Vol 33 (6) ◽  
pp. 1201-1221
Author(s):  
TianLong Ma ◽  
Huiping Zhang
Keyword(s):  
Design Methodology ◽  
Policy Implications ◽  
Policy Recommendations ◽  
Corporate Ownership ◽  
Wage Level ◽  
Specific Level ◽  
Content Type ◽  
Employee Stock Ownership ◽  
Research Findings ◽  
Ownership Reform

PurposeThis study aims to disclose how the nature of corporate ownership, stock efficiency and wage level affect the optimal proportion of employee stock.Design/methodology/approachThis paper studies three duopoly markets: two private enterprises, two state-owned enterprises (SOEs) and a private enterprise and an SOE. The competitions between the two parties are taken as a two-stage dynamic sequential game and studied through back-induction.FindingsThe results reveal that the enterprise ownership has a directly bearing on the optimal proportion of employee stock and determines whether to implement the employee stock ownership plan (ESOP) and the specific level of the plan. The optimal proportion of employee stock is positively correlated with its contribution to enterprise efficiency. There are many influencing factors on the effect of wage level on the optimal proportion of employee stock, namely, the ownership nature of ESOP implementer and efficiency difference of different nature stocks.Social implicationsThe results of this study provide policy recommendations for companies preparing to implement ESOP.Originality/valueThe research findings provide policy implications for enterprises to prepare a suitable ESOP and the reform of national equities, especially the mixed-ownership reform in China.

Qualitative generalising in accounting research: concepts and strategies

2016 ◽  
Vol 29 (6) ◽  
pp. 1100-1131 ◽  
Author(s):  
Lee D. Parker ◽  
Deryl Northcott
Keyword(s):  
Design Methodology ◽  
Research Literature ◽  
Key Factors ◽  
General Applicability ◽  
Information Systems Management ◽  
Content Type ◽  
Accounting Research ◽  
Research Findings ◽  
Quality Of Research

Purpose – The purpose of this paper is to identify and articulate concepts and approaches to qualitative generalisation that will offer qualitative accounting researchers avenues for enhancing and justifying the general applicability of their research findings and conclusions. Design/methodology/approach – The study and arguments draw from multidisciplinary approaches to this issue. The analysis and theorising is based on published qualitative research literatures from the fields of education, health sciences, sociology, information systems, management and marketing, as well as accounting. Findings – The paper develops two overarching generalisation concepts for application by qualitative accounting researchers. These are built upon a number of qualitative generalisation concepts that have emerged in the multidisciplinary literatures. It also articulates strategies for enhancing the generalisability of qualitative accounting research findings. Research limitations/implications – The paper provides qualitative accounting researchers with understandings, arguments and justifications for the generalisability of their research and the related potential for wider accounting and societal contributions. It also articulates the key factors that impact on the quality of research generalisation that qualitative researchers can offer. Originality/value – This paper presents the most comprehensively sourced and developed approach to the concepts, strategies and unique deliverables of qualitative generalising hitherto available in the accounting research literature.

Employee's lying behavior and the role of self-awareness

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kirk Chang ◽  
Sylvain Max ◽  
Jérémy Celse
Keyword(s):  
Design Methodology ◽  
Deductive Reasoning ◽  
Research Approach ◽  
Self Awareness ◽  
Laboratory Setting ◽  
Content Type ◽  
Quasi Experimental ◽  
Research Findings ◽  
Practical Implications

Purpose Employee’s lying behavior has become ubiquitous at work, and managers are keen to know what can be done to curb such behavior. Managers often apply anti-lying strategies in their management and, in particular, the role of self-awareness on lying intervention has drawn academic attention recently. Drawing on multi-disciplinary literature, this study aims to investigate the efficacy of self-awareness in reducing lying behavior. Design/methodology/approach Following the perspectives of positivism and deductive reasoning, a quasi-experimental research approach was adopted. Employees from Dijon, France were recruited as research participants. Based on the literature, different conditions (scenario manipulation) were designed and implemented in the laboratory, in which participants were exposed to pre-set lying opportunities and their responses were analyzed accordingly. Findings Unlike prior studies which praised the merits of self-awareness, the authors found that self-awareness did not decrease lying behavior, not encouraging the confession of lying either. Employees actually lied more when they believed other employees were lying. Practical implications This study suggests managers not to rely on employee’s self-awareness; rather, the concept of self-awareness should be incorporated into the work ethics, and managers should schedule regular workshops to keep employees informed of the importance of ethics. When employees are regularly reminded of the ethics and appreciate its importance, their intention of lying is more likely to decrease. Originality/value To the best of the atuhors’ knowledge, the current research is the first in its kind to investigate lying intervention of employees in the laboratory setting. Research findings have brought new insights into the lying intervention literature, which has important implication on the implementation of anti-lying strategies.

Purchasing behaviour and supplier base evolution – a longitudinal case study

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Anna Dubois ◽  
Lars-Erik Gadde ◽  
Lars-Gunnar Mattsson
Keyword(s):  
Design Methodology ◽  
Longitudinal Case Study ◽  
Short Term ◽  
Supplier Relationships ◽  
Content Type ◽  
Research Findings ◽  
Purchasing Behaviour ◽  
Time Periods

Purpose The purpose of the paper is to describe and analyse the evolution of the supplier base of a buying firm and the reasons behind these changes. Design/methodology/approach The paper is based on a case study of the changes over 52 years in a sub-set of the supplier base of a firm manufacturing fork-lifts. Findings The study shows that some relationships feature substantial longevity. However, the duration of one-third of the total relationships is shorter than five years. There was considerable variation over time in the dynamics of the supplier base in terms of entries and exits of suppliers. Owing to this variation, research findings and conclusions in short-term studies are heavily dependent on the specific conditions at the time of the study. Finally, no less than one-fourth of the terminated supplier relationships were reactivated later. Research limitations/implications The study was designed in a time when purchasing was considered entirely from the perspective of the buying firm. Further studies, therefore, must increasingly emphasise the role of suppliers and the interaction in the buyer–supplier relationships, as well as the embeddedness in networks. Originality/value The findings of the study are unique in two ways. First, they are based on systematic observations over more than 50 years. Second, the study involves the purchases of 11 components representing different technical and economic features. The (few) previous studies are based on much shorter time periods and involves fewer suppliers/components. Moreover, the findings regarding re-activation of terminated relationships represent unique contributions.

Research on thermal property and temperature rating prediction of Mongolian robe ensembles

2018 ◽  
Vol 30 (6) ◽  
pp. 747-756 ◽  
Author(s):  
Xiaofang Guo ◽  
Hui Shi ◽  
Chenglong Wei ◽  
Xiao Dong Chen
Keyword(s):  
Prediction Model ◽  
Thermal Property ◽  
Thermal Insulation ◽  
Design Methodology ◽  
Environmental Adaptation ◽  
Photographic Method ◽  
Mongolian Plateau ◽  
Content Type ◽  
Research Findings ◽  
Better Than

Purpose The purpose of this paper is to reveal the unique thermal property of Mongolian clothing from the current western clothing and explain their environmental adaptation to the climate of Mongolian plateau in China. Design/methodology/approach Thermal insulation and the temperature rating (TR) of eight Mongolian robe ensembles and two western clothing ensembles were investigated by manikin testing and wearing trials, respectively. The clothing area factor (fcl) of these Mongolian clothing was measured by photographic method and estimated equation from ISO 15831. Finally, the TR prediction model for Mongolian clothing was built and compared with current models for western clothing in ISO 7730 and for Tibetan clothing in previous article. Findings The results demonstrated that the total thermal insulation of Mongolian robe ensembles was much bigger than that of western clothing ensembles and ranged from 1.81clo to 3.11clo during the whole year. The fcl of the Mongolian clothing should be determined by photographic method because the differences between these two methods were much bigger from 0.6 to 13.9 percent; the TR prediction model for Mongolian robe ensembles is TR=25.57−7.13Icl, which revealed that the environmental adaptation of Mongolian clothing was much better than that of western clothing and similar to that of Tibetan clothing. Originality/value The research findings give a detailed information about the thermal property of China Mongolian clothing, and explain the environmental adaptation of Mongolian clothing to the cold and changing climate.

scholarly journals Sustainability level, corruption and tax evasion: a cross-country analysis

2016 ◽  
Vol 23 (2) ◽  
pp. 328-348 ◽  
Author(s):  
Hichem Khlif ◽  
Achraf Guidara ◽  
Khaled Hussainey
Keyword(s):  
Tax Evasion ◽  
Design Methodology ◽  
Policy Implications ◽  
Content Type ◽  
Global Competitiveness ◽  
Country Analysis ◽  
Cross Country ◽  
The Relationship ◽  
Global Competitiveness Report

Purpose This paper aims to examine the relationship between the level of sustainability and tax evasion and test whether the level of corruption moderates such a relationship. Design/methodology/approach The sample consists of 65 developed and developing countries. Tax evasion is measured using a macro indirect approach used by Schneider et al. (2010). The sustainability level and corruption variables are collected from The Global Competitiveness Report for 2012-2013. Findings This study finds that the level of tax evasion is negatively associated with the level of sustainability (overall score and social and environmental score) and the quality of infrastructure. When we distinguish between low- and high-corruption countries, we find that this negative association is significant for low-corruption countries and insignificant for high-corruption countries. These results imply that the level of corruption may reduce the tendency of individuals in a given state to accept and trust their government in general and comply with the tax rules in particular. Originality/value Our empirical findings have policy implications for governments with high levels of tax evasion, as they highlight the importance of states’ engagements towards their citizens in reducing tax evasion.

Currency risk impact on the financial performance of multilateral banks

2015 ◽  
Vol 13 (1) ◽  
pp. 91-118
Author(s):  
Philip Kamau ◽  
Eno L. Inanga ◽  
Kami Rwegasira
Keyword(s):  
Financial Performance ◽  
Design Methodology ◽  
Regression Coefficient ◽  
Policy Implications ◽  
Stock Exchanges ◽  
Currency Risk ◽  
Content Type ◽  
Regulatory Status ◽  
The Impact ◽  
The Relationship

Purpose – The purpose of this paper is to investigate the impact of currency risks on the financial performance of multilateral banks (MBs). Financial performance is measured here by after-tax accounting profitability or losses. Design/methodology/approach – Quantitative hypothesis regarding the impact of currency risks on the financial performance of MBs was tested by a two-tailed t test for significance of the b regression coefficient. Findings – A regression analysis was done on the total currency risk and financial performance of MBs after taking into account currency risk over eight years. The analysis of variance of the regression of the b coefficient led to non-rejection of the null hypothesis of no association, F(1, 6) = 0.77, p > 0.05. The results of the two-tailed t test on the b regression coefficient suggest that the relationship between currency risk and financial performance is statistically insignificant. Therefore, it was concluded that there is no significant impact of currency risk on the financial performance of MBs. Research limitations/implications – The results of the study can be generalized only for MBs given their peculiar characteristics as wholesale banks, which are owned mainly by governments and are generally not listed on stock exchanges. Originality/value – The study is of value to those interested in the multilateral banking industry. To the authors’ knowledge it is the first study providing empirical evidence on currency risk impact on MBs financial performance. The study finds that the currency risk impact on the financial performance of MBs is insignificant. The results are also useful to managers of MBs in terms of benchmarking their effectiveness in managing currency risk compared to their peers and learn from better performers. It has also policy implications in terms of justifying the current self-regulatory status, shareholder monitoring and governance of MBs as they are not significantly impacted by currency risk as it appears to be effectively managed.

The reduction of employee lying behaviour

2016 ◽  
Vol 9 (2) ◽  
pp. 118-137 ◽  
Author(s):  
Jérémy Celse ◽  
Kirk Chang ◽  
Sylvain Max ◽  
Sarah Quinton
Keyword(s):  
Important Implication ◽  
Design Methodology ◽  
Negative Emotion ◽  
Prevention Strategies ◽  
Public Authorities ◽  
Cognitive Perspective ◽  
Content Type ◽  
Alternative Perspective ◽  
Research Findings ◽  
Prevailing View

Purpose – The purpose of this paper is to analyse employees’ lying behaviour and its findings have important implication for the management and prevention strategies of lying in the workplace. Employee lying has caused both reputational and financial damage to employers, organisations and public authorities. This study adopts a psycho-cognitive perspective to examine the mechanism of lying reduction and the influence envy has on lying behaviour. Design/methodology/approach – Incorporating social comparison phenomenon and cognate studies this study suggests that envy may restrain people from lying in the workplace. Specific hypotheses are developed and tested with 271 participants using dice game scenarios. Findings – Research findings have found that people are likely to lie if lying brings them benefits. However, the findings also reveal that the envy aroused between two people may act as a psychological barrier to reduce the tendency to lie. Originality/value – The research findings have provided an alternative perspective to the current prevailing view of envy as a negative emotion. Envy need not always be negative. Envy can provide an internal drive for people to work harder and enhance themselves but it can also act as a brake mechanism and self-regulator to reduce lying, and thereby has a potentially positive value.

“Give it a Try”: experiences of black, Asian and minority ethnic young men in a prison-based offender personality disorder service

2019 ◽  
Vol 21 (1) ◽  
pp. 14-26
Author(s):  
Stephanie Hunter ◽  
Eleanor Craig ◽  
Jake Shaw
Keyword(s):  
Personality Disorder ◽  
Thematic Analysis ◽  
Design Methodology ◽  
Policy Implications ◽  
Future Research ◽  
Content Type ◽  
The Uk ◽  
Minority Ethnic ◽  
Practical Implications ◽  
Insight Into

Purpose Within the current offender personality disorder (OPD) pathway in the UK, black, Asian and minority ethnic (BAME) populations are underrepresented. Fewer BAME offenders are engaging with services despite being proportionately identified for inclusion and referred on to the pathway. The paper aims to discuss this issue. Design/methodology/approach This qualitative study explored the experiences of 11 BAME men engaged in a prison-based OPD service for young offenders to identify the highlights and challenges of engagement within the service and to what extent they experienced a sense of inclusion/belonging. Findings Thematic analysis was used to identify three overarching themes and sub-themes. Why am I going to be an Outcast? describes the barriers to engagement encountered by the participants; and Give it a Try and Nothing but Respect describe the process of overcoming these barriers. Barriers revolved around the experiences of judgement, alienation and hopelessness. These were overcome through peer encouragement, developing relationships with staff and freedom to regulate levels of engagement. Practical implications Practice and policy implications are considered to support similar services in addressing the barriers to engagement faced by BAME individuals. Areas for future research are also recommended. Originality/value Currently, no research has directly explored the under-representation of young BAME offenders with emerging personality disorder in the OPD pathway. The findings provided an insight into some of the difficulties these young BAME offenders faced when accessing this service, alongside aspects which maintained their engagement.

scholarly journals Organizational cognitive neuroscience – potential (non-) implications for practice

2017 ◽  
Vol 38 (4) ◽  
pp. 564-575 ◽  
Author(s):  
Michael J.R. Butler
Keyword(s):  
Systematic Review ◽  
Cognitive Neuroscience ◽  
Design Methodology ◽  
Basic Research ◽  
Think Tank ◽  
Content Type ◽  
Translational Activity ◽  
Research Findings ◽  
Leadership And Organization ◽  
Practical Implications

Purpose The purpose of this paper is to highlight the potential implications and non-implications for leadership and organization development of a recent systematic review of empirical developments in organizational cognitive neuroscience (OCN). Design/methodology/approach Butler et al.’s (2016) systematic review of 40 empirical articles related to OCN is re-interpreted in terms of its potential to reveal (non-) implications for practice. OCN is critically discussed, then related to the research findings from studies with two methodological designs. Findings At this stage of OCN’s emergence, it appears that neuroimaging and physiology-based research methods have equal potential in their implications for practice, though hormonal data poses ethical public interest dilemmas. Both methods cannot be reduced to specific forms of application to practice, but they set an aspirational direction for the future development of leadership and organizations. Practical implications There appear to be two paces of translational activity – practitioners are moving more quickly than academics in applying OCN to practice. It is suggested that a meeting of minds may be needed to ensure that any risks associated with applying OCN to practice are minimized or eliminated. Social implications Inter-disciplinary research, like OCN, requires a social consensus about how basic research in cognitive neuroscience can be applied to organizations. A think tank will provide opportunities for deeper engagement and co-production between academics and practitioners. Originality/value Critically exploring the potential implications of OCN for practice, by basing the discussion on a systematic review of empirical developments.

scholarly journals Renegotiating power in adult safeguarding: the role of advocacy

2017 ◽  
Vol 19 (2) ◽  
pp. 78-91 ◽  
Author(s):  
Sarah P. Lonbay ◽  
Toby Brandon
Keyword(s):  
Older People ◽  
Social Workers ◽  
Design Methodology ◽  
Content Type ◽  
North East ◽  
Critical Realist ◽  
Research Findings ◽  
Depth Interviews ◽  
Practical Implications

Purpose The increased involvement of adults at risk in the safeguarding process has become a prominent issue within English safeguarding policy. However, there is evidence to suggest that actual levels of involvement are still low. The purpose of this paper is to present findings from a PhD study in relation to the benefits of advocacy in supporting this involvement in adult safeguarding for older people. Design/methodology/approach Participants in the study included advocates and social workers who had experience of working with older people through the safeguarding process within two North East England local authorities. A critical realist approach through in-depth interviews was taken with all the participants. Findings The research findings in relation to the benefits of advocacy in supporting older people going through safeguarding processes are reported. The practical limitations and factors which help and hinder advocacy support within the process are also considered. The theoretical implications for power, empowerment, and advocacy are also explored. Research limitations/implications A key limitation of this research is that it did not include older people who had been through safeguarding amongst the participants. Practical implications Key implications for practice and policy are discussed. Originality/value The paper provides an overview and critique of empowerment in adult safeguarding and the role that advocates play in promoting this key principle.

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