Accountability breeds response-ability

2018 ◽  
Vol 47 (5) ◽  
pp. 1019-1042 ◽  
Author(s):  
Hussain Tariq ◽  
Qingxiong (Derek) Weng

Purpose The purpose of this paper is to investigate the link between perceived subordinate performance and abusive supervision. From the perspective of moral exclusion theory, the authors examine cooperative goal interdependence and competitive goal interdependence as key boundary conditions to hypothesize and demonstrate the direct negative relationship between low-performing subordinates and abusive supervision. Within the moral exclusion framework, supervisors may strategically abuse low performers when cooperative goal interdependence is high, or competitive goal interdependence is low. Moreover, this study explores the impact of abusive supervision on subordinate’s objective performance. Design/methodology/approach This research employs two independent studies to examine the antecedents and consequences of abusive supervision based on respondents from a Fortune 500 company located in Anhui province of People’s Republic of China (PRC). Study 1 uses a time lagged, single source survey while Study 2 employs multi-source, multi-wave data. The results support the integrated model. Findings Across the two studies, the results showed that the direct negative relationship between perceived subordinate performance and abusive supervision was found to be stronger when cooperative goal interdependence was high and when competitive goal interdependence was low. Study 2 also revealed the negative impact of abusive supervision on subordinate’s objective performance and that the conditional indirect effect of subordinate’s perceived performance on objective performance via abusive supervision was contingent on the extent of cooperative and competitive goal interdependence. Originality/value The results clearly demonstrate that supervisors are likely to turn to abusive supervision in response to poor performing subordinates but that the tendency to use abuse as an instrumental strategy for improving subordinate performance is dependent on the nature of goal interdependence between the supervisor and subordinates’ goals. The research also shows that although supervisors may turn to abusive supervision under certain goal interdependence conditions, it is not an effective strategy for actually improving subordinate objective performance. In fact, it has the opposite effect.

2019 ◽  
Vol 23 (4) ◽  
pp. 291-305 ◽  
Author(s):  
Asif Hussain Samo ◽  
Hadeeqa Murad

Purpose This study aims to determine the impact of liquidity and financial leverage on the profitability, using a sample of 40 selected publicly quoted companies in the textile sector of the Pakistani economy. Design/methodology/approach Through quantitative approach, pooled panel regression and descriptive statistics models are used by taking annual data of Pakistan’s textile sectors from 2006 to 2016. Secondary data has been gathered from financial statements of the firms. Findings The results revealed that there is a positive relationship between liquidity and profitability and negative relationship between financial leverage and profitability. The results for liquidity measure CR revealed positive strong impact on ROA and the financial leverage measure D_E ratio showed negative but not strong impact on ROA. The other part of result concluded that there is a positive strong impact of C_R on ROE too and D_E has a negative impact on ROE. Research limitations/implications The results are showing the impact among these ratios for the textile sector of Pakistan only. Practical implications This study can help higher management of textile firms firm in decision-making stating clearly about how to perform well to enhance financial health of company, which can encourage investors to invest in companies having sound market standing. Originality/value This study takes the latest empirical data with different analysis technique.


2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Yafei Zu ◽  
Ruonan Zhang

PurposeThe purpose of this paper is to study enterprise innovation in the perspective of external supplier relationship. On this purpose, this paper examines the impact of supplier change on enterprise innovation with the moderating role of market competition.Design/methodology/approachUsing 2012–2020 empirical data of Chinese listed manufacturing enterprises, this paper investigates the relationship among supplier change, market competition and enterprise innovation through a two-way interaction model.FindingsThe results show that supplier change has a negative impact on enterprise innovation. And market competition intensifies the negative relationship between supplier change and enterprise innovation. Additional analyses indicate that the main effect and the moderating effect are more significant when the enterprise is non-state-owned or has lower ownership concentration.Originality/valueThis paper studies enterprise innovation from the perspective of external stakeholders. It focuses on supplier relationship in a dynamic variation view, instead of the traditional static ones. Moreover, this paper explores the contingency effect of market competition and gives practical implications for managers to adjust innovation strategy flexibly.


2020 ◽  
Vol 120 (6) ◽  
pp. 1041-1057
Author(s):  
Hong Sheng ◽  
Pianpian Yang ◽  
Yuanyue Feng

PurposeSocial media has emerged as a new marketing channel and an important source for customer inspiration. Understanding the sources and consequences of customer inspiration via social media is important for both researchers and marketers. However, little has been done to empirically examine customer inspiration in the social media context. Specifically, the process through which customers become inspired and motivated by social media to purchase the advertised products remains elusive. Therefore, this study extends the conceptualisation of customer inspiration into the social media context, and explores the antecedents of customer inspiration from three perspectives: informational, social and personal. This study also examines the impact of customer inspiration on customers' behavioral intention.Design/methodology/approachSurvey methodology was used and data from 679 respondents were collected in China. To examine the hypothesized relationships, partial least squares (PLS) was used to analyse the data and Smart PLS 3.0 was used for data analysis.FindingsThe study findings demonstrated that the vividness of ads, social influence and promotion focus had positive impacts on the “inspired-by state”, and subsequently the “inspired-to state”, which in turn positively influenced customers' purchasing intentions. However, media richness has a negative impact on the “inspired-by state”.Originality/valueThis study provides the first evidence of customer inspiration via social media and examines its antecedents and consequences. Practically, this study offers useful guidelines and suggestions for firms on how to inspire customers using social media.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Moustafa Abdelmotaleb ◽  
Nacef Mouri ◽  
Sudhir K. Saha

Purpose The purpose of this study is to examine the relationship between leader-signaled knowledge-hiding behavior (LSKH) and employee organizational identification (OI) with self-interest climate perceptions (SIC) as a mediator. This study also takes into consideration the impact of individual differences (i.e. employee trait of agreeableness) in shaping these relationships. Design/methodology/approach Two-wave data were collected from a sample of employees working in service industry companies in Egypt (N = 305). The mediation model (model 4) and the moderated mediation model (model 14) were tested using the statistical package for the social sciences PROCESS macro. The indirect effect of LSKH behavior on employee OI was examined using the bootstrapping approach (n = 5,000) with 95% confidence intervals (CI) for the indices. Findings Findings show that LSKH behavior has a negative impact on employee OI through SIC perceptions. Additionally, a moderation analysis indicates that the employee trait agreeableness strengthens the negative relationship between SIC and OI as well as the indirect relationship between LSKH behavior and employee OI. Originality/value While previous studies mainly focused on employee knowledge-hiding behavior, this study extends this nascent stream of literature by investigating the impact of this behavior at the leader’s level in the Egyptian cultural context. The results provide insights into the consequences of this type of behavior on important outcomes, namely, SIC and OI.


2019 ◽  
Vol 26 (3) ◽  
pp. 910-920 ◽  
Author(s):  
Sani Abubakar Saddiq ◽  
Abu Sufian Abu Bakar

Purpose The purpose of the study is to investigate the impact of economic and financial crimes on the economies of emerging and developing countries. Design/methodology/approach Preferred Reporting Items for Systematic review and Meta-Analysis (PRISMA) guidelines and meta-analysis of economics research reporting guidelines were used to conduct a quantitative synthesis of empirical evidence on the impact of economic and financial crimes in developing and emerging countries. Findings A total of 103 studies were searched, out of which 6 met the selection/eligibility criteria of this systematic review. The six selected studies indicated that economic and financial crimes have a negative impact in emerging and developing countries. Originality/value To the best knowledge of the authors, no published systematic review of the impact of economic and financial crimes in developing countries has been conducted to date.


2015 ◽  
Vol 7 (4) ◽  
pp. 360-378 ◽  
Author(s):  
Ranjitha Ajay ◽  
R Madhumathi

Purpose – The purpose of this paper is to empirically examine the impact of earnings management on capital structure across firm diversification strategies. Design/methodology/approach – The study focuses on firms operating in the manufacturing sector (diversified and focused). Panel data methodology compares diversification strategies and identifies the impact of diversification strategy with earnings management practices on capital structure decision. Findings – International and product diversified firms have lower levels of leverage than focused firms in their capital structure. Asset-based earnings management is positive for diversified (market/product) firms. Earnings management using discretionary expenditure (project based) is found to be higher for market diversified but product-focused firms. Earning smoothing method is found to be significant for focused firms and shows a negative relationship with capital structure. Originality/value – This study offers an insight into the relationship between corporate diversification, earnings management and capital structure decisions of manufacturing firms. The results provide an important contribution to accounting and strategy literature. A distinction is made between market- and product-diversified firms and influence of earnings management practices (asset-based, project-based and earnings smoothing (ESM)) on capital structure decisions. Diversified firms (market/product) tend to have lower levels of leverage than focused firms and earnings management practices within firm groups significantly influence the capital structure decisions.


2017 ◽  
Vol 10 (4) ◽  
pp. 417-429 ◽  
Author(s):  
Michael Carriger

Purpose Much has been written in both the management and finance literatures about the impact of downsizing on the financial health and market valuation of companies. However, surprisingly little attention has been paid to the frequency of downsizing and the impact of frequent downsizings. The purpose of this paper is to look at trends in downsizing, asking the question are companies that downsize once more likely to downsize again. The paper also looks at the impact of frequent downsizing, asking the question are frequent downsizers differentially impacted compared to less frequent downsizers. Design/methodology/approach Companies that appeared on the Fortune 500 in 2014 and were also on the list in 2008 were assessed for the impact of repeat downsizings on financial measures (profitability, efficiency, debt, and revenue) and market valuation. A trend analysis was conducted to assess the trend in downsizing and repeated downsizing from 2008 through 2014. A series of univariate analysis of variances were conducted to assess the impact of repeated downsizings on the financial and market valuation indicators. Findings Findings indicate that companies that downsize between 2008 and 2009 were more likely to downsize again in future years. And this repeat downsizing happened at a higher rate than would be expected by the percentage of companies that initially downsized. Findings also indicate that multiple downsizings had a significantly negative impact on the company’s financial performance as measured by two profitability ratios (return on assets and return on investment) and a borderline significant negative impact on the company’s market valuation as measured by stock equity, regardless of industry or initial financial health of the company. Originality/value Two competing theories were considered and the evidence found here support both. However, the “band-aid solution” theory, that downsizing may function as a band-aid addressing the symptoms that lead to the downsizing but not the underlying disorder or cause may be a more parsimonious explanation for the results here. It is hoped that these findings will inform both scholars and practitioners, giving both a clearer picture of the impact of multiple downsizings on corporate performance.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Quang Thi Thieu Nguyen ◽  
Dao Le Trang Anh ◽  
Christopher Gan

PurposeThis study investigates the Chinese stocks' returns during different epidemic periods to assess their effects on firms' market performance.Design/methodology/approachThe study employs an event study method on more than 3,000 firms listed on Shanghai and Shenzhen stock exchanges during periods of SARS, H5N1, H7N9 and COVID-19FindingsEpidemics' effect on firms' stock returns is persistent up to 10 days after the event dates. Although the impact varies with types and development of the disease, most firms experience a negative impact of the epidemics. Among the epidemics, COVID-19 has the greatest impact, especially when it grows into a pandemic. The epidemics' impact is uneven across industries. In addition, B-shares and stocks listed on Shanghai Stock Exchange are more negatively influenced by the epidemic than A-shares and those listed on Shenzhen Stock Exchange.Research limitations/implicationsThe results of the study contribute to the limited literature on the effects of disease outbreaks as an economic shock on firm market performance. Given the possibility of other epidemics in the future, the study provides guidance for investors in designing an appropriate investing strategy to cope with the epidemic shocks to the market.Originality/valueThe research is novel in the way it compares and assesses the economic impact of different epidemics on firms and considers their impact at different development stages.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Vikkram Singh

Purpose This study aims to make two major contributions. First, given the literature gap in housing unaffordability for different immigrant groups in Canada, it makes an essential contribution to the literature. To the best of the knowledge, this study is the first study of its kind to examine housing unaffordability by examining different immigrant groups. Second, differences in unaffordability can help understand the decline in welfare, as it can have financial implications and a negative impact on health outcomes. Third, this study’s findings are valuable for policy formulation to improve immigrant integration and ease the housing unaffordability crisis. Design/methodology/approach This study examines the determinants of housing affordability to investigate differences among various immigrant groups in Canada. A bivariate logit model using public microdata from the Canadian census estimates the determinants of moderate and severe unaffordability. Additionally, the separation of tenants and owners provides insights into the dynamics of unaffordability. The results show significant differences between immigrant groups with higher levels of unaffordability among Asian immigrants. The insights can help devise and implement housing assistance programs to address the challenges arising from the post-COVID-19 pandemic phase. Findings The results indicate that unaffordability declines with increasing age, education and full-time employment. Gender dynamics are evident, with women faring worse than men regarding the likelihood of extreme housing unaffordability. Households face a greater likelihood of unaffordability in more populous provinces and larger census metropolitan areas that struggle with the high cost of living, racial disparities and low income. Immigrants, especially from Asia, Africa and the Middle East, continue to struggle with chronic and severe unaffordability issues. The impact is much more severe for those renting, exemplifying the strain it is taking on the financial health of recent immigrants. Originality/value Given the literature gap in housing unaffordability for different immigrant groups in Canada, it makes an essential contribution to the literature. To the best of the knowledge, this study is the first study of its kind to examine housing unaffordability by examining different immigrant groups.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Conor James Davidson ◽  
Keri Lodge ◽  
Alwyn Kam

Purpose To date there has been limited research on the impact of the COVID-19 pandemic on autistic people. This study aims to present the results of a survey of autistic people (n = 51) conducted by a UK specialist autism team. Design/methodology/approach A cross-sectional online survey. Findings A total of 72% respondents reported either some or significant deterioration in mental health during the pandemic. The issues that caused most negative impact were uncertainty over what will happen next and disruption of normal routine. Respondents reported a variety of coping strategies to help them through the pandemic. Originality/value To date there has been little research looking specifically at the impact of the COVID-19 pandemic on autistic people. This paper adds weight to the evidence that the pandemic has had a particularly severe impact on autistic adults and includes useful information on potential coping strategies for this population.


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