bluuebunny/crossref_metadata_2025_split huggingface dataset:
Digging deep? Digging more? A research on the influence of corporate CSR theme consistency strategy
Authors: Zhang Yang , Wang Xuhui , Shen Yingying 
Published: October 2018

PurposeAs the focal point of both academic studies and business practices, the theme strategy of corporate social responsibility (CSR) arouses wide attention. However, extant studies concentrate more on the selection of the theme of CSR activities, such as the fitness between CSR activities and the core business, thus largely neglecting the consistency of the theme. The purpose of this paper is to determine whether the enterprise should adopt a consistent theme strategy or should participate in different social programs, and how do customers response to the lack of studies in different theme-consistent strategies.Design/methodology/approachIn this paper, two progressive experiments are performed. The purpose of study 1 is to examine the influence of theme consistency on consumers’ CSR association and how consumers’ attribution to corporation motivation mediates such impacts. The purpose for study 2 is to examine whether information dissemination channels and cooperation with public organization could affect the influence of theme consistency strategy.FindingsThe significant influences of theme consistency on consumer CSR association was demonstrated, and consumer’s perceived motivation of CSR was found to play the mediation role. Moreover, the moderation effect of the communication channel of CSR information was found to be important to strengthen the influence of the theme-consistent strategy.Originality/valueThis paper not only demonstrates the influence of theme consistency, but also explains how theme consistency influences consumers’ attitude and behavior. It enriches the study on the antecedent variables of consumers’ attribution to corporate motivation.
Family firms’ innovation drivers and performance: a dynamic capabilities approach
Authors: Park Hong Y. , Misra Kaustav , Reddy Surender , Jaber Kylie 
Published: November 2018

PurposeEntrepreneurial innovation has been the most important source for improvement in firm performance. Innovation in family firms has become the focal issue in firm strategy. In today’s high-velocity environment, the dynamic organizational adaptation is essential for sustainable competitive advantage. The purpose of this paper is to investigate the nature of changes in external environment and the relationship between changes in the economic environment and family firms’ innovation in response to the environmental shift.Design/methodology/approachThe authors designed a survey questionnaire to obtain primary data for the study. The survey consists of family firm structure, innovation drivers, governance, core competence and performance. Authors applied a random stratified sample method in selecting samples to reflect the population in family firms.FindingsThe study identified market conditions, technology and regulation as innovation drivers. The authors found that these innovation drivers have positive effects on family firm performance, although the technology variable is the only statistically significant variable at the conventional statistical significance level.Research limitations/implicationsThe authors expected to have better response rate, and wish to have more observations. The authors would have stronger results if you could get more data.Practical implicationsFamily firms need to respond to the high velocity of environment and to develop capabilities that understand the nature of changes in economic environment and take effective steps. The study findings offer guidelines for the managers of how to manage the firms in the dynamic environment.Social implicationsFamily firms should use this results to develop strategies to deal with various economics situations.Originality/valueThe study identifies innovation drivers in family firms. The study contributes to finding and empirical testing of family firm innovation drivers. Findings of the study are valuable for managing the high velocity of today’s economic environment: changes in markets, technologies and regulations.
Identifying high potentials early: case study
Authors: Kotlyar Igor 
Published: October 2018

Purpose
Driven by a shortage of leadership capacity, companies are seeking to identify leadership talent earlier. Some companies are introducing programs to identify leadership potential among university students and then hire “high potentials” directly into management designate roles. The purpose of this paper is to explore one such early-stage leadership development program. Currently, little information is available about these initiatives.

Design/methodology/approach
Case study based on interviews with 18 managers and director of HR and archival employee records.

Findings
This case study provides a detailed description of an early-stage leadership identification and development program. This program has been developed to identify leadership talent among senior university students prior to hiring and onboarding, provide support, training and development and fast-track them into leadership positions. The study provides insight into the challenges and effectiveness of an early-stage leadership program and offers some practical implications.

Originality/value
To the author’s knowledge, this is the first study to document a leadership development program that identifies “high potentials” among university students for the purpose of developing them into company leaders.
The impact of vocational training on transition-aged adults
Authors: Carlo Jr Radames , Dwyer Rocky J. 
Published: October 2018

Purpose
The purpose of this paper is to examine the difference in attaining and maintaining employment between transition age youth (ages 19–22) with emotional and behavioral disorders (EBDs) completing and not completing vocational training.

Design/methodology/approach
A quantitative causal-comparative research design using existing data extracted from the National Longitudinal Transitional Study-2 (NLTS-2) via a restricted data use license issued by the National Center Special Education Research, Institution of Education Sciences, US Department of Education. One-way ANCOVA and multiple regression analysis with one independent variable and six control variables were used for the study.

Findings
The results showed there is a significant difference in employment status between transition age youth with EBDs completing vocational training as compared to non-completion of vocational training, controlling for gender, race, age, mental health services, academic achievement and prior work experience. Individuals who completed vocational training are more likely employed after two years, than those who had not completed vocational training.

Originality/value
The outcomes of the study showed that vocational training during the transitional period had a positive impact on outcomes such as employment status, participation in job skills programs and perceived preparedness for employment. These findings support the idea that vocational training during the secondary school period is an effective way to scaffold support for the transitional period. As a result, these findings justify the use of vocational training as part of the transitional preparation for students with emotional and behavioral disorders.
SEC announces new guidance for public company disclosures on cybersecurity risks
Authors: Gelfond Stuart , Dean Una , Rao Dave N. , Sedor Justin 
Published: October 2018

Purpose
To discuss the new guidance on public companies’ disclosure obligations regarding cybersecurity risks and incidents, which was recently unanimously approved by the Securities and Exchange Commission (SEC).

Design/methodology/approach
Outlines the general disclose requirements and the materiality standard set forth by the SEC, explains specific guidance on public company cybersecurity disclosure, and discusses cybersecurity risk management and insider trading policies.

Findings
In addition to clarifying the disclosure requirements with respect to cybersecurity issues, the article discusses two additional areas of concern identified by the New Guidance that public companies should consider in the context of cybersecurity and related disclosure. First, public companies must design and maintain policies and procedures to help manage cybersecurity risks and respond to incidents as they occur. Second, public companies should consider adopting insider trading policies that specifically prohibit management and other corporate insiders from trading on the basis of material non-public information regarding a cybersecurity risk or incident.

Originality/value
Practical analysis of the guidance on disclosure obligations regarding cybersecurity risks and incidents, including discussion surrounding two aspects of cybersecurity not previously addressed in prior SEC staff guidance on the topic.
Decoding the SEC rulemaking package on standards of conduct for investment professionals
Authors: Attar Mark M. , Bateman Marguerite , Drogin Jack P. , Pugliese Domenick , Schwartz Rachael Leah , Vargo Kimberly Karcewski 
Published: October 2018

Purpose
To provide an overview of the US Securities and Exchange Commission’s (SEC’s) recently proposed rulemaking package relating to standards of conduct for investment professionals. The three proposals included: interpretation regarding the standard of conduct of investment advisers under the Investment Advisers Act of 1940; Form CRS which both registered investment advisers and registered broker-dealers would have to provide to retail investors; and proposed regulation best interest.

Design/methodology/approach
Reviews and summarizes the three individual proposals.

Findings
The SEC has proposed this rulemaking package in order to meet three goals: enhance retail investor protection and decision making, preserve investor choice and cost, and raise retail investor awareness of whether they are doing business with a registered financial professional. The SEC is looking for feedback, particularly from retail investors, on whether these proposals would achieve the SEC’s goals.

Originality/value
Summarizes the three proposals in a manner that provides insight into how investment advisers and broker-dealers would be required to conduct business with retail investors if the proposals are adopted in the current form.
A multi-factor HJM and PCA approach to risk management of VIX futures
Authors: Bélanger Philippe , Picard Marc-André 
Published: October 2018

PurposePrevious studies have shown the VIX futures tend to roll-down the term structure and converge towards the spot as they grow closer to maturity. The purpose of this paper is to propose an approach to improve the volatility index fear factor-level (VIX-level) prediction.Design/methodology/approachFirst, the authors use a forward-looking technique, the Heath–Jarrow–Morton (HJM) no-arbitrage framework to capture the convergence of the futures contract towards the spot. Second, the authors use principal component analysis (PCA) to reduce dimensionality and save substantial computational time. Third, the authors validate the model with selected VIX futures maturities and test on value-at-risk (VAR) computations.FindingsThe authors show that the use of multiple factors has a significant impact on the simulated VIX futures distribution, as well as the computations of their VAR (gain in accuracy and computing time). This impact becomes much more compelling when analysing a portfolio of VIX futures of multiple maturities.Research limitations/implicationsThe authors’ approach assumes the variance to be stationary and ignores the volatility smile. Nevertheless, they offer suggestions for future research.Practical implicationsThe VIX-level prediction (the fear factor) is of paramount importance for market makers and participants, as there is no way to replicate the underlying asset of VIX futures. The authors propose a procedure that provides efficiency to both pricing and risk management.Originality/valueThis paper is the first to apply a forward-looking method by way of a HJM framework combined with PCA to VIX-level prediction in a portfolio context.
Does organizational culture matter in the relationship between trust and SMEs performance
Authors: Gorondutse Abdullahi Hassan , Hilman Haim 
Published: November 2018

PurposeAlthough literature indicated that business social responsibility (BSR) is now a common practice and accepted norm among business enterprises globally, the concept is not well understood and its influence on business performance is contradictory. Therefore, based on the stakeholder theory, the purpose of this paper is to examine the association among trust of BSR and the performance of small-scale industries in Nigeria with organizational culture as a moderating factor.Design/methodology/approachThe hypotheses of the study were tested using personally administered survey questionnaires; the study obtained 486 valid questionnaires, which were evaluated using SmartPLS Algorithm and bootstrapping functions.FindingsThe research findings were established using SmartPLS Algorithm and bootstrapping functions. According to the results, the research constructs have a satisfactory convergent and discriminant validity. Equally, the overall model has a very high predictive relevance. In addition, the results showed that all the predicting variables explained 40 percent variance in the criterion variable. Thus, the study established strong positive influence of trust of BSR on the small-scale industrial performance. Correspondingly, the study established a strong positive impact of organizational culture on the performance of the small-scale industries. However, the study could not establish the moderating influence of organizational culture on the constructs.Research limitations/implicationsThe study used perceptions of owner/managers and only small-scale industries.Practical implicationsThe research findings may be found beneficial to policy makers and academics, particularly in understanding trust of social responsibility, its influence on performance of small-scale industries and fit between organizational culture and strategic direction of a business enterprise.Originality/valueThe study offers some meaningful contribution to knowledge on BSR by exploring the mechanisms connecting trust of BSR with performance. Also, research expert in the field of BSR usually explores the advantage of these findings by utilizing the action of BSR on internal and external stakeholders.
From innovation performance to business performance
Authors: Nielsen Christian 
Published: October 2018

Purpose
The purpose of this paper is to conceptualize the process leading from innovation performance to business performance and, from this basis, facilitate the identification of relevant performance measures. The paper takes its point of departure from a synthesis of the literature around innovation, intellectual capital (IC), knowledge management and business models.

Design/methodology/approach
The research streams of innovation performance and business performance are combined to provide insights bridging these two traditions. This paper provides empirical evidence from two case studies of business development projects that involved both intervention- and non-intervention-based data collection methods.

Findings
The research traditions of both innovation performance and business performance identify knowledge, learning and IC as the basis for all value creation activities in organisations. This paper provides a synthesis of the literature in these fields and relates them to each other in accordance with the “process of creating”. This structure allows the discussion of innovation performance and business performance separately and in conjunction with one another, as well providing opportunities for identifying relevant key performance indicators.

Research limitations/implications
Caution should be taken in the nature of the developed conceptual framework which rests upon the perspective of the author’s subjective interpretation of the current literature.

Originality/value
These insights are relevant for the development of a performance management structure capable of straddling the common exploration–exploitation paradox, which, in this context, often becomes a compromise between performance optimization and a developmental focus. The discussion reveals three overall constructs, and, from this a future research agenda is developed.
The role of the internal audit function in integrated reporting: a developing economy perspective
Authors: Engelbrecht Lindie , Yasseen Yaeesh , Omarjee Irfaan 
Published: October 2018

PurposeThe purpose of this paper is to explore the roles of the initial perceptions of chief audit executives (CAEs) on the role of internal audit function (IAF) in integrated reporting (IR) in South Africa. This paper draws attention to possible challenges and barriers to internal audit’s (IAs) involvement in the integrated reporting process (IRP).Design/methodology/approachDetailed interviews were carried out in 2016 with 10 CAEs from the EY Excellence in Integrated Reporting Awards for South Africa. An interpretive approach involving thematic content analysis was used to construct key themes which provided the CAE’s initial perception of the IAF’s role in IRP.FindingsDespite the current role being limited, the findings suggest that the IAF has unexploited potential to improve the IRP. These roles include: providing assurance on data integrity; reviewing risks and opportunities; evaluating the adequacy of governance and risk management controls and giving assurance on the IRP. A benefit to the IAFs involvement in the IRP relates to their extensive knowledge of the business. The lack of skills in the IA profession is an area of concern, as there is a shortage of capacity and specialist skills.Research limitations/implicationsThe interpretive style will assist IAFs to understand and define their role in the IRP, as well as to follow best practice in the IRP.Originality/valueThis paper is the first to explore the views and make recommendations on the role of the IAF in the IRP. This paper can be seen as an important contribution to academic research as the role of IAF in the IRP is exploratory in a global context.
Using content analysis to reveal organizational identity orientation
Authors: Aracı Özlem 
Published: October 2018

PurposeOrganizations face various situations that require to give decisions. There are many factors that influence their decisions. Organizational identity is one of the factors that can be used as an interpretive schema for decisions. Not only for decisions but also for recognition, legitimacy, allocating the organization among the others organizational identity is viewed as a construct that organizations want to protect. This study aims to contribute to measurement of organizational identity.Design/methodology/approachNational, daily newspapers were chosen as sample for the study. Influence of organizational identity on decisions is highly reflective for newspapers. When they face conflicting demands, they tend not to make any concession from their identities. They want to behave in compliance with their identities. To reveal organizational identity orientation of newspapers, data were collected based on the 18 interviews with executive editors of newspapers.FindingsContent analysis was concluded with ten categories that help in understanding organizational identity orientation. These ten categories were grouped within two broad orientations as business oriented and journalism oriented organizational identity. These categories reveal not only average organizational identity orientation of newspapers industry but also the variations in organizational identity orientation between newspapers.Research limitations/implicationsLimitation of the study is the way to reveal organizational identity orientations studied on only newspapers. Undoubtedly, using this method for other organizations that operate in different industries, contributes to the generalizability of findings.Originality/valueSignificance of the study is to reveal a method to measure organizational identity orientation based on content analysis approach.
Partial privatization, control rights of large shareholders and privatized shares transfer
Authors: Zhou Tingting 
Published: October 2018

Purpose
The partial privatization of state-owned enterprises (SOEs) is a dynamic process. The main feature of this process lies in not only gradual and sequential privatizations but also privatized shares transfer. For partially privatized SOEs, the introduction of private sector ownership is not the end of the story because the previously introduced private owners may choose to leave the SOEs by transferring the privatized shares after privatization, a process that is called “privatized shares transfer”. This paper aims to investigate the determinants of privatized shares transfer (PST) from the perspective of large shareholders’ control rights.

Design/methodology/approach
Considering the pyramidal structure of Chinese listed companies, this paper extends existing analyses to study the impact of the ultimate controller’s control rights on privatized shares transfer. This paper also investigates the relationship between excessive control rights of the largest controlling shareholder and PST in view of the principle of equity of rights and obligations. In addition to a perspective on the holding of key positions by large shareholders, this paper further explores the impacts of the ownership of the largest controlling shareholder on privatized shares transfer.

Findings
The results capture the fact that the higher control rights of large shareholders lead to more privatized shares transfer. After exploring the impacts of excessive control rights, the results provide evidence supporting the idea that firms with excessive numbers of directors, senior managers or supervisors who also have positions in the largest controlling shareholder’s entity are more likely to transfer privatized shares owned by private owners. In addition, the largest shareholders’ ownership also plays a role in privatized shares transfer.

Originality/value
This evidence suggests that the large shareholders’ control rights should be limited to an appropriate range during the process of privatization, thereby giving private shareholders more opportunity to participate in the operation of firms, strengthen the state and enhance the competitiveness of state capital.