The moderating effect of network power on relational risks and knowledge flow in R&D network

PurposeThe purpose of this paper is to investigate the influence of two dimensions of relational risks, namely, opportunism behavior and interest conflict, on knowledge flow and to explore the moderating effect of network power among these untested relationships and to examine the positive effect of opportunism behavior and interest conflict.Design/methodology/approachThis paper adopts survey data collected from 180 enterprises in China's high-technology industry and examines the relationship between relational risks, network power and knowledge flow.FindingsThis research empirically shows that opportunism behavior and interest conflict significantly and negatively impact on knowledge flow. Those relationships are positively moderated by network power.Research limitations/implicationsTo be more generalized to the high-technology industry, future research should adopt the quantitative research, which can obtain more comprehensive information to explore the nature of phenomenon. The future research can also combine with other variables. In addition, this research extends the current literature by investigating the relationship of so far understudied theorized antecedents.Originality/valueThis research enriches the related network perspective literature by providing new insight combining relational risks and knowledge flow. Especially, the moderating effect of network power is empirically examined.

DETERMINAN KONSERVATISME AKUNTANSI PERUSAHAAN: PERAN MODERASI FINANCIAL DISTRESS

The aim of this research is to examine the effect of leverage, interest conflict, and litigation risk on accounting conservatism with financial distress as the moderating variable. The population in this research is all manufacturing companies listed in the Indonesia Stock Exchange (IDX) during the years 2015 to 2017 which consists of 155 companies. The sample selection used purposive sampling method, there are 30 companies as research sample and 90 units of analysis. Out of this amount, there are 21 units of analysis which are outlier data, so totally there are 69 units of analysis. Analysis of research data used are descriptive statistics and inferential statistics which are processed with IBM SPSS Statistics 23 software. The results show that leverage and litigation risk have significant positive effect on accounting conservatism. While interest conflict has no affection on accounting conservatism. Financial distress is able to moderate the influence of interest conflict on accounting conservatism, but it is not able to moderate the influence of leverage and risk of litigation on accounting conservatism.

PERAN CSR DALAM MEREDUKSI KONFLIK KORPORASIKOMUNITAS LOKAL DI SEKTOR PERTAMBANGAN (SUATU STUDI DI PT RAYA, SUMATERA UTARA)

This research deals with A Role of CSR Programs in Reducing Corporate Social Conflict in Mining Industry (A Study in PT. RAYA, Sumatera Utara). This research was conducted on qualitative approach. The data is obtained by literary studies, interviews and observation. Analysis started with describing motivations and conditions of CSR of PT. RAYA since the beginning until the conflicts appeared. Then, the research was trying to look for the CSR implementation strategy, especially as extractive company which undergo conflict with local people and the obstacles that were found by the company as long as they were implementing their CSR, as an interest conflict belong to miners without permissions, negative stigma from the people also intervention and provocation gotten by program receivers.