cometadata/datacite-titles-descriptions-related-identifiers huggingface dataset:
DOI: 10.6084/m9.figshare.11756694
title: A Chain Multiple Mediation Model Linking Strategic, Management, and Technological Innovations to Firm Competitiveness

description: Abstract Purpose: This study attempts to build an integrated framework to discuss the influence of three types of innovations, i.e. strategic, management, and technological innovations, on firm competitiveness. Design/methodology/approach: Paired survey responses are collected from 303 firms located in China. A confirmatory factor analysis is implemented with SPSS AMOS software to check the reliability and validity of all measures through structural equation modeling. Four hypotheses are empirically examined with SPSS PROCESS Macro in combination with a bias-corrected bootstrapping technique to test the chain multiple mediation model linking strategic, management, and technological innovations to firm competitiveness. Findings: Although strategic, management, and technological innovations are carried out at different organizational levels, they formulate a holistic framework to jointly improve firm competitiveness. Strategic innovation strengthens firm competitiveness through three parallel routes, i.e. via management innovation, via technological innovation, and via the serial mediating mechanism of management and technological innovations. Also, the mediation effect of management innovation is significantly stronger than that of technological innovation. Originality/value: This study integrates strategic, management, and technological innovations into the process of improving firm competitiveness to account for their joint influences, challenging the conventional paradigm where different types of innovations are investigated separately. Cross-domain knowledge flow, exchange, and combination are realized within the broad innovation construct.
DOI: 10.6084/m9.figshare.11756694.v1
title: A Chain Multiple Mediation Model Linking Strategic, Management, and Technological Innovations to Firm Competitiveness

description: Abstract Purpose: This study attempts to build an integrated framework to discuss the influence of three types of innovations, i.e. strategic, management, and technological innovations, on firm competitiveness. Design/methodology/approach: Paired survey responses are collected from 303 firms located in China. A confirmatory factor analysis is implemented with SPSS AMOS software to check the reliability and validity of all measures through structural equation modeling. Four hypotheses are empirically examined with SPSS PROCESS Macro in combination with a bias-corrected bootstrapping technique to test the chain multiple mediation model linking strategic, management, and technological innovations to firm competitiveness. Findings: Although strategic, management, and technological innovations are carried out at different organizational levels, they formulate a holistic framework to jointly improve firm competitiveness. Strategic innovation strengthens firm competitiveness through three parallel routes, i.e. via management innovation, via technological innovation, and via the serial mediating mechanism of management and technological innovations. Also, the mediation effect of management innovation is significantly stronger than that of technological innovation. Originality/value: This study integrates strategic, management, and technological innovations into the process of improving firm competitiveness to account for their joint influences, challenging the conventional paradigm where different types of innovations are investigated separately. Cross-domain knowledge flow, exchange, and combination are realized within the broad innovation construct.
DOI: 10.6084/m9.figshare.11756997
title: Decrease in the Value Relevance of Accounting Information in Electric Distributors after the Brazilian IFRS adoption

description: Abstract Purpose: The present study evaluated whether there were reductions in the relevance of the accounting information of Brazilian energy distributors in the post-IFRS period. Design/methodology/approach: The rationale for such a conjecture stems from the fact that after the adoption of international accounting standards, energy distributors were unable to register regulatory assets and liabilities concerning their activities. Besides, the same hypothesis was also evaluated for Canadian electricity incumbents. The inclusion of the Canadian companies in this study was the result of the permission given by the IASB, through IFRS 14, so that adopters of international standards from 2015, could continue to register the regulatory items. Findings: Using a value relevance model it was possible to conclude that there was a reduction in the relevance of the accounting information in the Brazilian case and that this decrease is very potentially related to the write-off of regulatory assets after IFRS. It was also observed that the same effect did not occur in the Canadian companies after the adoption of this normative set. It was also verified that before the IFRS, both the regulatory assets of Brazilian companies and of Canadian firms, were from the statistical perspective also incorporated into the market value of the companies analyzed, denoting similar behavior on the part of investors. Originality/value: That is, although the economies of these jurisdictions are distinct, investors incorporated such accounting assets into stock prices because they could potentially verify realization rates on such items. Thus, it is concluded that the adoption of international standards did not benefit Brazilian energy distributors by distancing the book value from their market value.
DOI: 10.6084/m9.figshare.11756997.v1
title: Decrease in the Value Relevance of Accounting Information in Electric Distributors after the Brazilian IFRS adoption

description: Abstract Purpose: The present study evaluated whether there were reductions in the relevance of the accounting information of Brazilian energy distributors in the post-IFRS period. Design/methodology/approach: The rationale for such a conjecture stems from the fact that after the adoption of international accounting standards, energy distributors were unable to register regulatory assets and liabilities concerning their activities. Besides, the same hypothesis was also evaluated for Canadian electricity incumbents. The inclusion of the Canadian companies in this study was the result of the permission given by the IASB, through IFRS 14, so that adopters of international standards from 2015, could continue to register the regulatory items. Findings: Using a value relevance model it was possible to conclude that there was a reduction in the relevance of the accounting information in the Brazilian case and that this decrease is very potentially related to the write-off of regulatory assets after IFRS. It was also observed that the same effect did not occur in the Canadian companies after the adoption of this normative set. It was also verified that before the IFRS, both the regulatory assets of Brazilian companies and of Canadian firms, were from the statistical perspective also incorporated into the market value of the companies analyzed, denoting similar behavior on the part of investors. Originality/value: That is, although the economies of these jurisdictions are distinct, investors incorporated such accounting assets into stock prices because they could potentially verify realization rates on such items. Thus, it is concluded that the adoption of international standards did not benefit Brazilian energy distributors by distancing the book value from their market value.
DOI: 10.6084/m9.figshare.11756721
title: Global Value Chains, Business Networks, Strategy, and International Business: Convergences

description: Abstract Purpose The purpose of this paper is to clarify the distinction between Global Value Chains and selected strands of the business literature: business networks, strategy, and international business. These four research areas have starting questions that are often different and the audiences they address also differ. There have been attempts to establish links across these theories, but these are exceptions rather than the rule. Design/methodology/approach The basic principles and concepts of the four areas are identified. The results are used to develop a summary matrix of the approaches. The methodological path is inductive and inferential, as the task involves searching for similarities, complementarities, and overlaps across the four social science disciplines. Findings The literature of the studied fields overlaps on the issues they are trying to understand, even if they do not use identical terminology. The four areas advocate the same principle in understanding the organizational field: complexity. Firms are triggered to enter into exchange with other companies. Originality/value The theoretical contribution of this article is based on the idea that although the four research fields - GVC, Business Networks, Strategy, and International Business - advance independently from each other, common origins can be observed, allowing for a set of common propositions.
DOI: 10.6084/m9.figshare.11756898
title: The institutionalization of cooperation: An institutional work analysis in a vulnerable community of the Amazon region

description: Abstract Purpose To provide a broader perspective on how the institutionalization of cooperation (in a network) through the work practices of local actors can generate a positive social impact and reduce social vulnerability Design/methodology/approach We analyzed the experience of many local actors in the Brazilian Amazon region, who cooperate in the extraction and processing of Brazil nuts, up to the formation of a collaborative network. Interviews were conducted and we became immersed in the field. In addition, we used secondary documents Findings The network cooperation around the extraction and processing of Brazil nuts unfolds over sequential phases throughout collaborative projects that help to reduce social vulnerability. Originality/value We discovered a hierarchical relationship between the types of institutional work carried out to institutionalize cooperation and we highlighted that some types of institutional work can develop different conditions for the establishment of business networks.
DOI: 10.6084/m9.figshare.11756898.v1
title: The institutionalization of cooperation: An institutional work analysis in a vulnerable community of the Amazon region

description: Abstract Purpose To provide a broader perspective on how the institutionalization of cooperation (in a network) through the work practices of local actors can generate a positive social impact and reduce social vulnerability Design/methodology/approach We analyzed the experience of many local actors in the Brazilian Amazon region, who cooperate in the extraction and processing of Brazil nuts, up to the formation of a collaborative network. Interviews were conducted and we became immersed in the field. In addition, we used secondary documents Findings The network cooperation around the extraction and processing of Brazil nuts unfolds over sequential phases throughout collaborative projects that help to reduce social vulnerability. Originality/value We discovered a hierarchical relationship between the types of institutional work carried out to institutionalize cooperation and we highlighted that some types of institutional work can develop different conditions for the establishment of business networks.
DOI: 10.6084/m9.figshare.11756946
title: Geographic Concentration of Companies and Relationship Resources at the Horizontal Level

description: Abstract Purpose This paper analyzes how horizontal relationship resources collaborated in the value creation process of fruit producing and exporting companies geographically concentrated in the São Francisco River Valley (SFRV), Brazil. Design/methodology/approach It is a qualitative case study, in which the units of analysis were the medium and large producing and exporting companies and the fruit cluster of the SFRV, understanding that both co-evolve. Semi-structured interviews were conducted with corporate, institutional, and support industry companies; there was also an analysis of secondary data using public and private documents. Content analysis was performed with the Atlas.ti software, which allowed a greater systematization of the findings. Findings The results revealed particular patterns of collaboration that indicate conditions and contributions derived from the links established among firms within the cluster, highlighting companies’ strategies to create value. Significant volumes of demand, especially involving the international market, bring companies closer in terms of production protocols and joint business practices. These aspects favor collaboration in an essentially competitive environment. Participation in a cluster environment enhances cooperation ties by providing access to knowledge spillovers and, consequently, improving individual and collective competitiveness. Originality/value The study provides advances in the knowledge in the area by considering the microeconomic level of the firm in the cluster, and it also expands the empirical evidence on organizational relationships by presenting a study of a Brazilian agricultural cluster.
DOI: 10.6084/m9.figshare.11756946.v1
title: Geographic Concentration of Companies and Relationship Resources at the Horizontal Level

description: Abstract Purpose This paper analyzes how horizontal relationship resources collaborated in the value creation process of fruit producing and exporting companies geographically concentrated in the São Francisco River Valley (SFRV), Brazil. Design/methodology/approach It is a qualitative case study, in which the units of analysis were the medium and large producing and exporting companies and the fruit cluster of the SFRV, understanding that both co-evolve. Semi-structured interviews were conducted with corporate, institutional, and support industry companies; there was also an analysis of secondary data using public and private documents. Content analysis was performed with the Atlas.ti software, which allowed a greater systematization of the findings. Findings The results revealed particular patterns of collaboration that indicate conditions and contributions derived from the links established among firms within the cluster, highlighting companies’ strategies to create value. Significant volumes of demand, especially involving the international market, bring companies closer in terms of production protocols and joint business practices. These aspects favor collaboration in an essentially competitive environment. Participation in a cluster environment enhances cooperation ties by providing access to knowledge spillovers and, consequently, improving individual and collective competitiveness. Originality/value The study provides advances in the knowledge in the area by considering the microeconomic level of the firm in the cluster, and it also expands the empirical evidence on organizational relationships by presenting a study of a Brazilian agricultural cluster.
DOI: 10.6084/m9.figshare.11965593
title: The Effect of National Business Systems on Social and Environmental Disclosure: A Comparison between Brazil and Canada

description: Abstract Purpose: This paper evaluates the influence of the institutional environment on the extent of social and environmental disclosure of companies from institutionally distant countries. Design/methodology/approach: We analyze basic materials, oil and gas, and public utility companies with shares traded on the Brazilian stock exchange (BM&FBovespa) and Canadian stock exchange (Toronto Stock Exchange) from 2007 to 2015. Quantitative methods are adopted through descriptive statistics and panel data analysis. The econometric modeling considers environmental and social disclosure as dependent variables, independent variables that represent the political, financial, educational and labor systems, and firm size, ROA, and indebtedness as control variables. Findings: In the case of the companies operating in Brazil, the extent of environmental and social disclosure is positively related to the political and labor systems, and negatively related to the financial system. In Canada, disclosure is negatively influenced by the financial system and the education system. The control variables, which represent characteristics of financial performance, were not significant. Originality/value: The study shows that isomorphic forces operate in the institutional field and affect the adoption of socially responsible behavior. By basing the study on institutionally distinct countries, such as Brazil and Canada, it reinforces the influence of the national business system on the extent of disclosure of environmental and social practices.
DOI: 10.6084/m9.figshare.11965593.v1
title: The Effect of National Business Systems on Social and Environmental Disclosure: A Comparison between Brazil and Canada

description: Abstract Purpose: This paper evaluates the influence of the institutional environment on the extent of social and environmental disclosure of companies from institutionally distant countries. Design/methodology/approach: We analyze basic materials, oil and gas, and public utility companies with shares traded on the Brazilian stock exchange (BM&FBovespa) and Canadian stock exchange (Toronto Stock Exchange) from 2007 to 2015. Quantitative methods are adopted through descriptive statistics and panel data analysis. The econometric modeling considers environmental and social disclosure as dependent variables, independent variables that represent the political, financial, educational and labor systems, and firm size, ROA, and indebtedness as control variables. Findings: In the case of the companies operating in Brazil, the extent of environmental and social disclosure is positively related to the political and labor systems, and negatively related to the financial system. In Canada, disclosure is negatively influenced by the financial system and the education system. The control variables, which represent characteristics of financial performance, were not significant. Originality/value: The study shows that isomorphic forces operate in the institutional field and affect the adoption of socially responsible behavior. By basing the study on institutionally distinct countries, such as Brazil and Canada, it reinforces the influence of the national business system on the extent of disclosure of environmental and social practices.
DOI: 10.6084/m9.figshare.11966253
title: Are employees well evaluated in their CSR actions? The perception of managers in an emerging country

description: Abstract Purpose: This paper tests the influence of employees’ involvement in CSR activities on managers’ perceptions regarding business confidence. Design/methodology/approach: A quantitative methodology was used to contrast the hypotheses presented in this paper. The empirical research began in March 2016. In April 2016, a questionnaire was sent by email to the 1,745 managers of the multiple banks with a message explaining the relevance of the research. The data gathering process finished in July 2016. Findings: The causal model proved the influence of the perception of employees’ involvement in the CSR actions of Peruvian banks in terms of improving the perception of business confidence by managers. The relationship found was not statistically significant at a level of p&lt;0.05. Therefore, the assessment of the involvement of workers in CSR in Peruvian banks does not significantly influence business confidence. Originality/value: The main contribution of this paper is that it empirically analyzes how business confidence is perceived by managers and how it is influenced by perceptions of employees’ involvement in CSR actions in a context barely investigated: an emerging country.
DOI: 10.6084/m9.figshare.11966253.v1
title: Are employees well evaluated in their CSR actions? The perception of managers in an emerging country

description: Abstract Purpose: This paper tests the influence of employees’ involvement in CSR activities on managers’ perceptions regarding business confidence. Design/methodology/approach: A quantitative methodology was used to contrast the hypotheses presented in this paper. The empirical research began in March 2016. In April 2016, a questionnaire was sent by email to the 1,745 managers of the multiple banks with a message explaining the relevance of the research. The data gathering process finished in July 2016. Findings: The causal model proved the influence of the perception of employees’ involvement in the CSR actions of Peruvian banks in terms of improving the perception of business confidence by managers. The relationship found was not statistically significant at a level of p&lt;0.05. Therefore, the assessment of the involvement of workers in CSR in Peruvian banks does not significantly influence business confidence. Originality/value: The main contribution of this paper is that it empirically analyzes how business confidence is perceived by managers and how it is influenced by perceptions of employees’ involvement in CSR actions in a context barely investigated: an emerging country.
DOI: 10.6084/m9.figshare.11966070
title: Family Business Performance: A Perspective of Family Influence

description: Abstract Purpose: The purpose of this study is to analyze the relationship between family influence, measured through power, experience and culture (F-PEC) and family business (FB) performance. Performance is measured from a financial and non-financial perspective. Design/methodology/approach: Empirical study using the quantitative method and data collected through a questionnaire, answered by 169 Portuguese family firms. The survey design was based on prior research of FB performance and the F-PEC questionnaire. The exploratory factor analysis and multiple linear regression models are used. Findings: The results indicate a negative relationship between experience and financial performance, a positive association between a culture of family commitment and performance (financial and non-economic goals), and a positive relationship between a culture of family values and non-economic goals. The results show the importance of agreement between the firm and the family goals. Family influence on FB performance cannot be seen only from a positive (stewardship theory) or a negative (agency theory) perspective. Originality/value: Commitment increases financial performance and the achievement of non-economic goals (perpetuity and family assets). It is important to study how a culture of commitment leads to superior performance.
DOI: 10.6084/m9.figshare.11966070.v1
title: Family Business Performance: A Perspective of Family Influence

description: Abstract Purpose: The purpose of this study is to analyze the relationship between family influence, measured through power, experience and culture (F-PEC) and family business (FB) performance. Performance is measured from a financial and non-financial perspective. Design/methodology/approach: Empirical study using the quantitative method and data collected through a questionnaire, answered by 169 Portuguese family firms. The survey design was based on prior research of FB performance and the F-PEC questionnaire. The exploratory factor analysis and multiple linear regression models are used. Findings: The results indicate a negative relationship between experience and financial performance, a positive association between a culture of family commitment and performance (financial and non-economic goals), and a positive relationship between a culture of family values and non-economic goals. The results show the importance of agreement between the firm and the family goals. Family influence on FB performance cannot be seen only from a positive (stewardship theory) or a negative (agency theory) perspective. Originality/value: Commitment increases financial performance and the achievement of non-economic goals (perpetuity and family assets). It is important to study how a culture of commitment leads to superior performance.