Volume 30, Issue 2
Dublin Core
Title
Volume 30, Issue 2
Collection Items
Family firms unveiled: Navigating their distinctive investment and financing decisions
Investment and financing decisions are especially important in a family firm context, as family and business dynamics interact to produce unique behaviors that may affect these decisions. However, research on how the family nature of these firms…
Measures for enhancing auditor independence: Perceptions of spanish non-professional investors and auditors
Auditors fulfill a crucial societal role by increasing the credibility of financial reports, which requires that appropriate audit quality be provided and auditors are factually independent and perceived as such. So far, regulators and researchers…
Innovation Strategies and Technical Efficiency
In the innovation literature, little attention has been paid to technical efficiency as a measure of performance, despite the fact that technical efficiency is key to explaining firm productivity. In this study we analyze the influence of internal…
The effect of financial constraints on accounting restatements: Spanish evidence
This paper studies the effect of financial constraints and financial distress on accounting restatements; specifically, we empirically analyse whether several firm-specific characteristics—namely, the level of leverage, the cost of debt, and the…
The relationship between ethnocentric behaviour and workforce localisation success: The mediating role of knowledge sharing tendency
Ethnocentric conduct among employees is observed in multicultural work environments characterised by the presence of individuals from diverse origins. The existence of ethnocentrism inside the workplace has been observed to have repercussions for…
Resistance or compatibility: Clan culture and corporate social responsibility
Drawing upon a genealogy density of chairpersons’ native places for Chinese family firms to measure the intensity of clan culture, this study uses regression analysis and chooses the fixed model with firm clusters to examine the impact of regional…
Is supply chain risk mitigation affected by organisational design? The roles of organic structures and cultures
The objective of this paper is to investigate the potential of organisational design as a potent approach to supply chain risk management (SCRM). Using contingency theory, the current research distinguishes between two design options: organic and…
Digital transformation, supply chain collaboration, and enterprise growth: Theoretical logic and Chinese practice☆
The rapid development of the new generation of digital technology has injected new vitality into the digital transformation (DT) and continued growth of enterprises. This paper selects data from China’s A-share listed companies from 2010 to 2019 and…
Untangling signalling strategies contributing to overfunding in reward-based crowdfunding
Crowdfunding is an Internet-based fundraising method that relies on contributions from a large crowd of investors to fund innovative and risky projects. The aim of this paper is to analyse which combinations of signals commonly studied for…
Artificial intelligence and organizational agility: An analysis of scientific production and future trends
The advancement of Artificial Intelligence (AI) is progressing rapidly, compelling companies to integrate it within their operational frameworks to sustain competitiveness, primarily driven by its impact on organizational agility (OA). Nevertheless,…