bluuebunny/crossref_metadata_2025_split huggingface dataset:
Big data analytics in supply chain and logistics: an empirical approach
Authors: Queiroz Maciel Manoel , Telles Renato 
Published: March 2018

Purpose
The purpose of this paper is to recognise the current state of big data analytics (BDA) on different organisational and supply chain management (SCM) levels in Brazilian firms. Specifically, the paper focuses on understanding BDA awareness in Brazilian firms and proposes a framework to analyse firms’ maturity in implementing BDA projects in logistics/SCM.

Design/methodology/approach
A survey on SCM levels of 1,000 firms was conducted via questionnaires. Of the 272 questionnaires received, 155 were considered valid, representing a 15.5 per cent response rate.

Findings
The knowledge of Brazilian firms regarding BDA, the difficulties and barriers to BDA project adoption, and the relationship between supply chain levels and BDA knowledge were identified. A framework was proposed for the adoption of BDA projects in SCM.

Research limitations/implications
This study does not offer external validity due to restrictions for the generalisation of the results even in the Brazilian context, which stems from the conducted sampling. Future studies should improve the comprehension in this research field and focus on the impact of big data on supply chains or networks in emerging world regions, such as Latin America.

Practical implications
This paper provides insights for practitioners to develop activities involving big data and SCM, and proposes functional and consistent guidance through the BDA-SCM triangle framework as an additional tool in the implementation of BDA projects in the SCM context.

Originality/value
This study is the first to analyse BDA on different organisational and SCM levels in emerging countries, offering instrumentalisation for BDA-SCM projects.
Modeling big data enablers for operations and supply chain management
Authors: Lamba Kuldeep , Singh Surya Prakash 
Published: March 2018

Purpose
The purpose of this paper is to identify and analyse the interactions among various enablers which are critical to the success of big data initiatives in operations and supply chain management (OSCM).

Design/methodology/approach
Fourteen enablers of big data in OSCM have been selected from literature and consequent deliberations with experts from industry. Three different multi criteria decision-making (MCDM) techniques, namely, interpretive structural modeling (ISM), fuzzy total interpretive structural modeling (fuzzy-TISM) and decision-making trial and evaluation laboratory (DEMATEL) have been used to identify driving enablers. Further, common enablers from each technique, their hierarchies and inter-relationships have been established.

Findings
The enabler modelings using ISM, Fuzzy-TISM and DEMATEL shows that the top management commitment, financial support for big data initiatives, big data/data science skills, organizational structure and change management program are the most influential/driving enablers. Across all three different techniques, these five different enablers has been identified as the most promising ones to implement big data in OSCM. On the other hand, interpretability of analysis, big data quality management, data capture and storage and data security and privacy have been commonly identified across all three different modeling techniques as the most dependent big data enablers for OSCM.

Research limitations/implications
The MCDM models of big data enablers have been formulated based on the inputs from few domain experts and may not reflect the opinion of whole practitioners community.

Practical implications
The findings enable the decision makers to appropriately choose the desired and drop undesired enablers in implementing the big data initiatives to improve the performance of OSCM. The most common driving big data enablers can be given high priority over others and can significantly enhance the performance of OSCM.

Originality/value
MCDM-based hierarchical models and causal diagram for big data enablers depicting contextual inter-relationships has been proposed which is a new effort for implementation of big data in OSCM.
Role of cloud ERP on the performance of an organization
Authors: Gupta Shivam , Kumar Sameer , Singh Sanjay Kumar , Foropon Cyril , Chandra Charu 
Published: March 2018

PurposeCloud-based enterprise resource planning (ERP) enables an organization to pay for the services they need and removes the need to maintain information technology infrastructure. The purpose of this paper is to empirically test the role of cloud-based ERP services on the performance of an organization. Here, the performance is categorized as supply chain performance and organizational performance that comprises of financial performance and marketing performance. Contingent resource-based view (RBV) theory was used to develop a theoretical framework in which supply base complexity (SBC) acts as a moderating variable on the relationship between cloud ERP and the performance.Design/methodology/approachContingent RBV theory is used to explain the relationship between all identified variables in this paper. Partial least squares (PLS) based on structural equation modeling (SEM) is used to empirically test our theoretical framework.FindingsThe PLS-SEM analysis of 154 respondents supports the contingent RBV theory. Six hypotheses – out of the eight hypotheses formulated in this paper – are supported by data.Research limitations/implicationsGiven this study was conducted in India where the potential of cloud ERP has not been fully implemented yet, the results may reflect more of perceived usefulness of this technology. The authors have attempted to understand the effect of SBC as a moderator in the relationship between cloud ERP and organizational performance which may not be the only moderator affecting this relationship among other potential moderators.Originality/valueThis paper empirically validates the theoretical framework based on the contingent RBV theory as it mitigates the static nature of the resource-based view approach suggested in the seminal article of Barney (1991).
Customers’ tolerance for validation in omnichannel retail stores
Authors: Hoehle Hartmut , Aloysius John A. , Chan Frank , Venkatesh Viswanath 
Published: March 2018

Purpose
Mobile technologies are increasingly used as a data source to enable big data analytics that enable inventory control and logistics planning for omnichannel businesses. The purpose of this paper is to focus on the use of mobile technologies to facilitate customers’ shopping in physical retail stores and associated implementation challenges.

Design/methodology/approach
First, the authors introduce three emerging mobile shopping checkout processes in the retail store. Second, the authors suggest that new validation procedures (i.e. exit inspections) necessary for implementation of mobile-technology-enabled checkout processes may disrupt traditional retail service processes. The authors propose a construct labeled “tolerance for validation” defined as customer reactions to checkout procedures. The authors define and discuss five dimensions – tolerance for: unfair process; changes in validation process; inconvenience; mistrust; and privacy intrusion. The authors develop a measurement scale for the proposed construct and conduct a study among 239 customers.

Findings
The results show that customers have higher tolerance for validation under scenarios in which mobile technologies are used in the checkout processes, as compared to the traditional self-service scenario in which no mobile technology is used. In particular, the customers do not show a clear preference for specific mobile shopping scenarios.

Originality/value
These findings contribute to our understanding of a challenge that omnichannel businesses may face as they leverage data from digital technologies to enhance collaborative planning, forecasting, and replenishment processes. The proposed construct and measurement scales can be used in future work on omnichannel retailing.
CEO inside debt and the value of excess cash
Authors: Belkhir Mohamed , Boubaker Sabri , Chebbi Kaouther 
Published: March 2018

PurposeThe purpose of this paper is to investigate the relationship between corporate debt-like compensation and the value of excess cash holdings.Design/methodology/approachThe sample comprises 876 US firms covered by ExecuComp over the period 2006-2013. The authors apply the valuation regression of Fama and French (1998) to examine the marginal value of excess cash as a function of CEO inside debt holdings.FindingsThis paper proposes one hypothesis. The results constitute evidence that the value of excess cash to shareholders declines as CEO inside debt increases. More interestingly, excess cash holdings contribute less to firm value when shareholders expect their value to be destroyed due to managers’ conservative behavior.Research limitations/implicationsThe sample comprises only US firms, owing to a lack of firms data from other countries. It would be interesting to conduct future research on an international sample.Practical implicationsThis paper contributes to a deeper understanding of investor valuation of excess cash in the presence of CEO inside debt. The findings complement previous studies on US firms by confirming the existence of a relationship between the agency costs of debt and firm policy decisions.Originality/valueThis work is, to the best of the authors’ knowledge, the first to examine the relationship between debt-like compensation and excess cash valuation, and it supports the view that the conflict between shareholders and debtholders largely affects firm cash policy, and hence, cash valuation.
Does shareholder-oriented corporate governance reduce firm risk? Evidence from listed European companies
Authors: Djoutsa Wamba Leopold , Braune Eric , Hikkerova Lubica 
Published: March 2018

PurposeThe purpose of this paper is to explore the impact of the mechanisms of corporate governance on the volatility of companies’ financial profitability.Design/methodology/approachFor the period 2002-2014, the authors evaluate the relations linking various indices involved in corporate governance with the systematic risk supported by these companies for a sample of 355 firms domiciled in Europe. To empirically test these relationships, the authors calculated a synthetic index of corporate governance quality (QGI) based on the 53 items of assessment of the companies’ governance proposed by the database ASSET4. Following the method used by Boncoriet al.(2016), the authors first reduced the number of dimensions of corporate governance by performing a principal component analysis of the sample, which resulted in the following five components: management’s shareholder commitment, shareholder rights, characteristics of the board of directors, transparency of the financial information and independence of the audit.FindingsThe results of the tests indicate that the synthetic index of governance that the authors have built is only significant at the 10 percent threshold. The impact of this variable on the systematic risk of the company is of the order of one-tenth of a point. The decomposition of this index into five variables shows that management’s commitment to shareholders and the effectiveness of the board of directors in carrying out its supervisory tasks are likely to reduce, but again to a limited extent, the risk borne by the company.Research limitations/implicationsThis observation guides the future work in introducing variables that reflect the social responsibilities of the companies in the sample in order to distinguish the effects of social responsibility from those of purely shareholder-oriented governance on systematic risk.Practical implicationsThis paper demonstrates the interest of good governance on the risk of firms and identifies certain characteristics upon which to act.Originality/valueAlthough the relations between corporate governance mechanisms and profitability expectations have been the subject of numerous studies, few authors have examined the influence of governorship on the volatility of this profitability, particularly in Europe. To the best of the authors’ knowledge, the rare work on this topic relates to only a limited number of countries.
Bridging the gap between domain of research and locus of impact
Authors: Rao-Nicholson Rekha , Rodgers Peter , Khan Zaheer 
Published: March 2018

PurposeThe purpose of this paper is to examine the relevance of academic research in the business and management studies stream to various stakeholders. The stakeholder theory is used to examine the influence of research on various key beneficiaries and investigate the link between the domain of research and locus of impact.Design/methodology/approachResearch Excellence Framework 2014 (REF 2014) conducted in the UK provides a useful context and data for our research as REF 2014 encouraged universities to submit the information on research activities and their beneficiaries. This information is in the form of impact case studies which details the research, location of research and beneficiaries.FindingsThe findings suggest that research with an international focus has a positive impact on industry stakeholders, especially multinational corporations as well as non-governmental organizations. Second, it shows how research has made a commercial impact in innovation and small and medium enterprises’ growth while having limited impact on other domains such as social, legal, political and healthcare. More broadly, the findings indicate the degree of regional diversity. Also, the wider results-driven agenda in the UK can overestimate the research contribution to some stakeholders in the society.Research limitations/implicationsSelf-selection bias as universities might submit only few case studies.Practical implicationsFor research to generate long-term benefits for the wider society, it needs to engage more deeply with the whole range of stakeholders.Originality/valueThis study contributes to understanding how research is consumed by stakeholders. The results indicate that while locally relevant research encourages local consumption; it is not assimilated across various stakeholders.
Corporate portfolio management in the public sector
Authors: Baškarada Saša , Hanlon Brian 
Published: March 2018

PurposeAlthough corporate portfolio management (CPM) has been a popular tool for strategic management of multi-business portfolios in the private sector since the late 1960s, it has received limited attention in the public sector. Accordingly, empirical research on the use of CMP in government organizations is virtually non-existent. The purpose of this paper is to partially fill that gap in the literature by highlighting and discussing some of the key points that public sector organizations may need to consider when adopting CPM.Design/methodology/approachRather than deductively proposing and testing narrowly specified hypotheses, this study aims to answer a broad research question, namely: What are the key points that public sector organizations may need to consider when adopting CMP? Hence, the study adopts the qualitative interpretive research paradigm. The findings are based on empirical research conducted in a large Australian publicly funded research organization. Potential application of CPM was iteratively and incrementally explored with a reference group comprising 15 middle management representatives and several members of the senior leadership group over the course of one year.FindingsAssessment criteria traditionally used in CPM (e.g. growth potential and market share) are generally not applicable in public sector organizations. This paper suggests that government organizations should instead consider past performance and future potential of individual business units, which may be operationalized via capability (a function of human capital and associated resources/infrastructure) and delivery (a function of the demand for, and the impact of, relevant business units). The paper also highlights the importance of organization-wide consultation, evidence-based decision making, and contestability.Originality/valueFrom a practical perspective, the paper may assist public sector organizations with adapting and applying CPM. From a theoretical perspective, the paper highlights an important and relatively neglected research problem, and suggests several avenues for future research.
Firm capabilities and performance: a necessary condition analysis
Authors: Tho Nguyen Dinh 
Published: March 2018

PurposeThe purpose of this paper is to employ a necessary condition analysis (NCA) approach to investigate the level of necessity of two conditions, marketing capability, including responsiveness to customers, responsiveness to competitors, responsiveness to the macro environment, and business relationship quality, and innovativeness capability for firm performance.Design/methodology/approachUsing a survey data set collected from a sample of 311 Vietnamese firms, this study explored the levels of necessity of the components of marketing capability and innovativeness capability by NCA. The study also tested the net effects of these components on firm performance by multiple regression analysis (MRA).FindingsThe MRA results reveal that except for responsiveness to the macro environment, other components of marketing capability and innovativeness capability have positive effects on firm performance. Further, firm size affects performance but industry types do not. The NCA results indicate that these conditions exhibit different levels of necessity for the occurrence of firm performance.Research limitations/implicationsA major limitation of this study is the exploration of necessary levels of only two key firm capabilities, i.e., marketing and innovativeness. Several other capabilities, such as, research and development, operations capabilities, and other market-based assets should be investigated in future research.Practical implicationsThe findings suggest that firms should pay attention not only to the net effects (βweights) but also to the levels of necessity of firm capabilities for their target outcome.Originality/valueThis study is among first studies investigating the levels of necessity of marketing capability and innovativeness capability for firm performance.
Forecasting stock returns in Saudi Arabia and Malaysia
Authors: Oueslati Abdelmonem , Hammami Yacine 
Published: March 2018

PurposeThis paper aims to investigate the performance of various return forecasting variables and methods in Saudi Arabia and Malaysia. The authors document that market excess returns in Saudi Arabia are predicted by changes in oil prices, the dividend yield and inflation, whereas the equity premium in Malaysia is predicted only by the US market excess returns. In both countries, the authors find that the diffusion index is the best forecasting method and stock return predictability is stronger in expansions than in recessions. To interpret the findings, the authors perform two tests. The empirical results suggest irrational pricing in Malaysia and rationally time-varying expected returns in Saudi Arabia.Design/methodology/approachThe authors apply the state-of-the-art in-sample and out-of-sample forecasting techniques to predict stock returns in Saudi Arabia and Malaysia.FindingsThe Saudi equity premium is predicted by oil prices, dividend yield and inflation. The Malaysian equity premium is predicted by the US market excess returns. In both countries, the authors find that the diffusion index is the best forecasting method. In both countries, predictability is stronger in expansions than in recessions. The tests suggest irrational pricing in Malaysia and rationality in Saudi Arabia.Practical implicationsThe empirical results have some practical implications. The fact that stock returns are predictable in Saudi Arabia makes it possible for policymakers to better evaluate future business conditions, and thus to take appropriate decisions regarding economic and monetary policy. In Malaysia, the results of this study have interesting implications for portfolio management. The fact that the Malaysian market seems to be inefficient suggests the presence of strong opportunities for sophisticated investors, such as hedge and mutual funds.Originality/valueFirst, there are no papers that have studied the return predictability in Saudi Arabia in spite of its importance as an emerging market. Second, the methods that combine all predictive variables such as the diffusion index or the kitchen sink methods have not been implemented in emerging markets. Third, this paper is the first study to deal with time-varying short-horizon predictability in emerging countries.
Corporate diversification and accrual and real earnings management
Authors: Alhadab Mohammad , Nguyen Thang 
Published: March 2018

Purpose
This study aims to examine the non-linear relationship between corporate diversification and real and accrual earnings management, using a sample of 5,659 US firm-year observations for 1,221 firms covering the period from 2001 to 2012.

Design/methodology/approach
The authors use various techniques and regressions to test the hypotheses. Following prior research, several proxies have been used to measure diversification, accrual earnings management and real earnings management.

Findings
The study produces several important findings. First, the study provides evidence that diversified firms engage in real and accrual earnings management to manage their reported earnings upward. These results are consistent with recent research (Farooqi et al., 2014; Jirapon et al., 2008) that finds that diversified firms engage in earnings manipulation. Second, and most importantly, the study contributes to the literature by providing the first evidence on a non-linear relationship between corporate diversification and earnings management. Specifically, the study provides evidence that diversified firms engage in accrual (real) earnings management, but this engagement is associated with level of diversification in a non-linear U-shaped (inverted U-shaped) relationship.

Research limitations/implications
Like all other studies, the current study has some limitations. The study was conducted only on the largest firms in the USA that have market capitalization of more than US$10m; hence, the findings may not be generalizable to small publicly traded firms. Further, the findings may not be generalizable to other markets, given the unique characteristics of US markets such as the presence of very sophisticated investors.

Practical implications
This study provides some important implications for US regulators to revise their regulations to prevent diversified firms from using earnings management to manipulate reported earnings.

Originality/value
This study is the first in the USA to examine the non-linear relationship between corporate diversification and earnings management. The study focuses on one of the most active, most attractive and largest capital markets throughout the world, that of the USA. Also, this study is one of the few studies that examine whether diversified firms use real activities manipulation to manage their reported earnings.