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Open Access
Article
Publication date: 11 April 2024

Jiali Fang, Yining Tian and Yuanyuan Hu

The purpose of this study is to examine the relationship between the corporate social responsibility (CSR) performance of job-hopping executives at their former and subsequent…

Abstract

Purpose

The purpose of this study is to examine the relationship between the corporate social responsibility (CSR) performance of job-hopping executives at their former and subsequent firms.

Design/methodology/approach

We conduct regression analyses using a sample of firms listed on the Shanghai and Shenzhen Stock Exchanges from 2010 to 2020 to examine whether CSR performance is similar from one firm to the next as executives switch jobs.

Findings

We find a positive relationship between the CSR performance of former and subsequent firms under job-hopping executives. This relationship is the strongest in the year of the job switch; it weakens in the second year and eventually disappears in the third year. In addition, we show that this relationship benefits different CSR stakeholder groups and is contingent on executive and subsequent firm attributes and job-hopping characteristics. Furthermore, we demonstrate that firms that hire a new chief executive officer from a firm with a strong track record in CSR, the new firm experiences a significant surge in CSR performance compared with firms that do not experience such a shock.

Practical implications

This study has implications for executive hiring decisions.

Originality/value

This study extends the understanding of CSR determinants through the lens of inter-organisational ties associated with job-hopping executives.

Details

China Accounting and Finance Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1029-807X

Keywords

Article
Publication date: 20 June 2016

Nirmala Nath, YuanYuan Hu and Chris Budge

The purpose of this paper is to identify the influential agents that led to the successful acceptance and diffusion of the Concerto clinical workstation at the Northern District…

Abstract

Purpose

The purpose of this paper is to identify the influential agents that led to the successful acceptance and diffusion of the Concerto clinical workstation at the Northern District Health Board.

Design/methodology/approach

The paper draws on Rogers’ diffusion of innovation theory to interpret and analyse the factors that enabled acceptance and successful implementation of the innovative Concerto clinical workstation.

Findings

The authors conclude that human factors (clinicians) and non-human factors (the software package) simultaneously influenced the ready acceptance of the innovation. The reason for the positive acceptance and full diffusion of Concerto as compared to iHealth is the increased functionality it offers and its ability to provide clinicians with comprehensive patient records over a period of time, which assists in making informed decisions regarding the treatment, discharge, hospitalisation and recommendations for the future well-being of patients.

Research limitations/implications

The study focused on only one district health board (DHB); therefore, the outcomes may not be representative of all DHBs.

Practical implications

The study has practical implications for clinicians, DHB members and public health regulators. The outcomes illuminate the “agents” that positively influenced the diffusion of Concerto. The regulators and the DHBs can use this as a benchmark to determine how to lead the successful diffusion of information technology (IT) innovation in the public health sector.

Social implications

The impact on society is evident in the paper, as the use of an innovation, such as Concerto, saves time taken by clinicians to make more informed decisions regarding their patient care.

Originality/value

This study contributes to new knowledge by investigating the diffusion process of IT innovation with an intention of establishing the factors that enabled this process.

Details

Qualitative Research in Accounting & Management, vol. 13 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 4 November 2019

Kim Thornton, Nirmala Nath, Yuanyuan Hu and Jing Jia

This study aims to explore how lean and lean dimensions are perceived by senior managers in New Zealand (NZ). The authors use Searcy’s (2004) framework to establish how lean…

Abstract

Purpose

This study aims to explore how lean and lean dimensions are perceived by senior managers in New Zealand (NZ). The authors use Searcy’s (2004) framework to establish how lean performance dimensions differ in importance in terms of sector, size and users of lean, thus, revealing the motivations and benefits of lean from the view of lean organisations.

Design/methodology/approach

Data were primarily sourced using an online survey tool. A thematic approach was used to establish an understanding of lean by NZ senior managers. An analytical hierarchy process model was used to determine if the relative importance of the lean performance dimensions is perceived differently between manufacturing and service organisations, large firms and small- and medium-sized enterprises and adopters and non-adopters of lean. The results are informed by Searcy’s (2004) framework.

Findings

The study reveals efficiency, elimination of waste, cost reduction and meeting customer demands based on secondary sources, to be the current prevalent dimensions of lean in NZ. Managers are yet to realise the importance of customer value and product quality, and the former is at the heart of the successful diffusion of lean dimensions. Customer value is beyond satisfying customer demands and needs; the focus is on how the authors can understand the customers.

Research limitations/implications

The sample size limits the generalisability of the results.

Practical implications

The study suggests that practitioners, including managers, need to incorporate customer demand and satisfaction into their lean performance dimensions to improve effectiveness. This group of actors should be instrumental in taking the lean philosophy, tools and techniques to NZ firms by hosting in-house training and seminars at regional and national levels. Furthermore, academics should incorporate lean studies as a programme/course in their respective tertiary institutions so that graduates can take this phenomenon to their workplace.

Originality/value

This study contributes to the understanding of lean within a NZ business context and provides evidence that NZ corporate managers need to incorporate customer value and product quality aspects when adopting lean.

Details

Pacific Accounting Review, vol. 31 no. 4
Type: Research Article
ISSN: 0114-0582

Keywords

Open Access
Article
Publication date: 3 March 2022

Yuanyuan Hu and Jiali Fang

This study investigates whether corporate executives, who are university alumni, influence each other's firm corporate social responsibility (CSR) performance.

1229

Abstract

Purpose

This study investigates whether corporate executives, who are university alumni, influence each other's firm corporate social responsibility (CSR) performance.

Design/methodology/approach

Drawing on social network theory, the authors hypothesise that a firm's CSR performance is positively associated with its peer firms' average CSR performance when the executives of the firm and its peer firms are university alumni. The study employs data from 1,685 listed firms and 4,906 executives who graduated from 585 different universities in China and runs multivariate regressions.

Findings

The results reveal a sizeable university peer influence on CSR performance. Such influence is even stronger for executives who graduated from elite universities (e.g. 985 or 211 universities), and universities or programmes that provide more opportunities for alumni reunions or networking (e.g. MBAs/EMBAs). Executives who are more influential in making firm decisions (e.g. CEOs/CFOs), as well as firms that are more likely to mimic the behaviour of others, also show higher degrees of university peer influence.

Practical implications

The results highlight the role of education in ethical decision-making.

Originality/value

This study documents evidence on a new determinant of firm CSR performance. The study sheds light on the impact of non-institutionalised personal ties, for example, university alumni networks, on CSR performance.

Details

China Accounting and Finance Review, vol. 24 no. 1
Type: Research Article
ISSN: 1029-807X

Keywords

Open Access
Article
Publication date: 11 March 2022

Haiyan Jiang, Jing Jia and Yuanyuan Hu

This study aims to investigate whether firms purchase directors' and officers' liability (D&O) insurance when the country-level economic policy uncertainty (EPU) is high.

1521

Abstract

Purpose

This study aims to investigate whether firms purchase directors' and officers' liability (D&O) insurance when the country-level economic policy uncertainty (EPU) is high.

Design/methodology/approach

This study uses D&O insurance data from Chinese listed firms between 2003 and 2019 to conduct regression analyses to examine the association between D&O insurance and EPU.

Findings

The results show that government EPU, despite being an exogenous factor, increases the likelihood of firms' purchasing D&O insurance, and this effect is more pronounced when firms are exposed to great share price crash risk and high litigation risk, suggesting that firms intend to purchase D&O insurance possibly due to the accentuated stock price crash risk and litigation risk associated with EPU. In addition, the results indicate that the effect of EPU on the D&O insurance purchase decision is moderated by the provincial capital market development and internal control quality.

Practical implications

The study highlights the role of uncertain economic policies in shareholder approval of D&O insurance purchases.

Originality/value

The study enriches the literature on the determinants of D&O insurance purchases by documenting novel evidence that country-level EPU is a key institutional factor shaping firms' decisions to purchase D&O insurance.

Details

China Accounting and Finance Review, vol. 24 no. 1
Type: Research Article
ISSN: 1029-807X

Keywords

Article
Publication date: 1 April 2022

Jing Jia, Zhongtian Li, Yuanyuan Hu and Baoshan Tao

This study aims to investigate whether top management team (TMT)’s job mobility experience is related to firm innovation.

Abstract

Purpose

This study aims to investigate whether top management team (TMT)’s job mobility experience is related to firm innovation.

Design/methodology/approach

The authors use different strategies, including a two-stage instrumental model, difference-in-differences analysis based on TMT members’ sudden deaths, propensity score matching and firm fixed-effects model, to mitigate endogeneity concerns.

Findings

The authors find that firms whose TMT experienced more job mobility have better firm innovation. In addition, the authors reveal that the job mobility experience is positively related to engagement in explorative innovation strategies that generate new knowledge. The findings are robust to a battery of tests to alleviate potential endogeneity concerns. Overall, the results highlight the role of job mobility experience in influencing firm innovation.

Originality/value

This study contributes to the rising literature on the determinants of firm innovation. By showing the TMT’s job mobility experience is related to innovation, the authors expand the literature about the economic consequences of the heterogeneous TMT characteristics. Given that firm innovation is essential to competitive advantage, the results should be of interest to a range of stakeholders, including investors, directors and managers and policymakers.

Details

Pacific Accounting Review, vol. 34 no. 3
Type: Research Article
ISSN: 0114-0582

Keywords

Book part
Publication date: 11 July 2023

Zhifeng Chen, Yixiao Liu, Yuanyuan Hu and Longyao Zhang

Greenhouse gas (GHG) emission has a detrimental impact on climate change. There is an increasing trend for firms to use disclosure to signal stakeholders about its environmental…

Abstract

Greenhouse gas (GHG) emission has a detrimental impact on climate change. There is an increasing trend for firms to use disclosure to signal stakeholders about its environmental responsibilities and performance in dealing with climate change. China is one of the countries producing the most carbon emissions. Over the last decade, Chinese state-owned enterprises (SOEs) are becoming important players in international trade. However, the existing literature provides limited evidence on how Chinese SOEs influence GHG disclosure. Through the lens of stakeholder–agency theory, this chapter studies the top 300 listed firms to examine the relationship between Chinese SOEs and the likelihood of GHG disclosure. The result suggests a negative relationship between Chinese SOEs and the likelihood of GHG disclosure. This could be explained as a consequence of the managers' political self-interests, economic and policy-oriented decision-making process and the power differentials between the government and SOE managers. This research extends the GHG literature to Chinese SOEs context, providing direct evidence on how state ownership impacts on GHG disclosure.

Details

Green House Gas Emissions Reporting and Management in Global Top Emitting Countries and Companies
Type: Book
ISBN: 978-1-80262-883-8

Keywords

Content available
Book part
Publication date: 11 July 2023

Abstract

Details

Green House Gas Emissions Reporting and Management in Global Top Emitting Countries and Companies
Type: Book
ISBN: 978-1-80262-883-8

Content available
Article
Publication date: 8 February 2022

Reza Monem

989

Abstract

Details

Accounting Research Journal, vol. 35 no. 1
Type: Research Article
ISSN: 1030-9616

Article
Publication date: 25 April 2020

Zhe Ouyang, Yuanyuan Zhang and Xi Hu

The exposure of recruitment discrimination often leads to negative publicity, which can substantially affect organizational attractiveness and the behavioral intentions of…

Abstract

Purpose

The exposure of recruitment discrimination often leads to negative publicity, which can substantially affect organizational attractiveness and the behavioral intentions of stakeholders. Therefore, this study aims to examine the relationship between negative publicity and intention to pursue a job, with organizational attractiveness as a mediator and perceived corporate social responsibility (CSR) and corporate product quality (CPQ) as two moderators.

Design/methodology/approach

A survey completed by 382 college students in three universities in Nanjing, China, was used to empirically test the research hypotheses. The respondents were asked their intention to apply for a job at Meituan after the exposure of its recruitment discrimination scandal in 2017.

Findings

Perceived negative publicity negatively influences intention to pursue employment via organizational attractiveness. In addition, moderated path analysis indicated that perceived CSR strengthens and perceived CPQ weakens the direct effect of perceived negative publicity on organizational attractiveness and its indirect effect on intention to pursue employment.

Research limitations/implications

Future research should seek to replicate these findings in other contexts and populations, including people who are not new to the job market and to control additional firm-level and contextual variables.

Originality/value

This research confirms a moderated mediation model positioning organizational attractiveness as a mediator of negative publicity's effects on intention to pursue employment and organizational image as a moderator of such effects. This study also contributes to the debate concerning the effect of corporate image by demonstrating opposing effects of its different dimensions amid a discrimination scandal.

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