International Journal of Business and Management

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ISSN / EISSN : 1833-3850 / 1833-8119
Total articles ≅ 3,807
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Samira Shabani, Fadil T. Citaku, Hetem Ramadani, Max S. Mano, Paul Barach, Marianne Waldrop, Don Zillioux, Yawar Hayat Khan
International Journal of Business and Management, Volume 16; https://doi.org/10.5539/ijbm.v16n11p105

Abstract:
The percentage of women in leadership positions is increasing and advancing towards gender parity. However, the number of female leaders is still low when compared to male leaders. We endeavored to examine by means of a literature review the impact of Emotional Intelligence (EI) on women´s leadership since we found that EI is a key factor in predicting effective leadership traits. We also found there is a social perception that women tend to be seen as more emotional and empathic than men. We review the definitions of leadership and EI and explore the link between EI, leadership and women. Several leadership scholars and psychologists argue that EI is an important foundation for leadership effectiveness. We review the literature about how men and women compare in their EI attributes. When it comes to learning EI, men and women have the same opportunities to acquire a greater EI through reflection and experience. However, we highlight the necessity for increasing the number of women in leadership positions by enhancing and supporting women’s leadership competencies. Moreover, we emphasize the importance of building EI in order to achieve effective leadership.
Francesco Bellandi
International Journal of Business and Management, Volume 16; https://doi.org/10.5539/ijbm.v16n11p92

Abstract:
One of the most contentious issues of lessee’s accounting under IFRS 16 and FASB ASC Topic 842 has been how to compute a lessee’s incremental borrowing rate (hereafter, IBR). A proper quantification of IBR is important because it affects the amount of a lessee’s right-of-use asset and lease liability recognized at lease commencement in the statement of financial position, as well as depreciation and interest expenses ongoing. Such a determination poses theoretical and practical difficulties to companies. This article develops a brand-new method that follows a conceptual approach that converge accounting and finance theory, to strike a balance between rigorous theory and practical application for companies. The proposed approach starts with a lessee’s actual average borrowing rate and compares it with its theoretical average borrowing rate based on synthetic rating. It then flexes the average rate along the interest term curve and derives the monthly rates applicable to each monthly cash flow. It adjusts the rates based on each specific lease features as defined in the standards, periodically updates the specific lease interest rate curves, and computes a lease IBR as the internal rate of return of the cash flows discounted at the monthly specific rates applicable to that specific lease. It finally compares with benchmarks. The proposed model is innovative because it is framed within, and consistent with, the definition of incremental borrowing rate in those accounting pronouncements, uses three starting references cross-checking each other, includes both an internal perspective of a company’s actual interest rates and an external market perspective, and is relatively easy to model in a partially automated spreadsheet application.
Mehadi Mamun
International Journal of Business and Management, Volume 16; https://doi.org/10.5539/ijbm.v16n11p99

Abstract:
While the sustainable supply chain is an emergent area of interest, the literature provides little guidance on how best to carry out sustainable supply chain management. The purpose of this paper is to provide hints to businesses on how best to approach the challenge of developing a sustainable supply chain. Hence, the case studies method is undertaken to explore how Australia’s companies that are prominent worldwide for their sustainability performance have approached the challenge of managing sustainability in their supply chain. This study finds that sustainability action plans and governance tools that rightly reflect requisites for suppliers, diverse evaluation means to measure the suppliers’ performance, and regular reviews of sustainable supply chain management practices and policies enable businesses to manage sustainability in their supply chain. The study contributes to the literature by providing a best practice model from the findings to provide practical guidance to businesses.
Paolo Calvosa
International Journal of Business and Management, Volume 16; https://doi.org/10.5539/ijbm.v16n11p76

Abstract:
Background of the study. In recent years a series of academic research projects in the economic managerial field have investigated the relationship between innovation and industrial evolution, providing new interpretive keys to improve the understanding of one of the most important events in the industries’ transformation in the current economy, that of digital convergence. Purpose of the paper and methodology. This research work provides an original contribution to the question of how market convergence affects industry evolution. The paper analyzes the convergence process that has influenced the evolution of the tablet sector and the dynamics of entry, exit, innovation and competition over the industry life cycle. From a methodological point of view, a historical-longitudinal study was carried out, which was aimed at examining – supported by a qualitative/quantitative analysis – the sequence of events that, over 30 years, influenced the development of the tablet industry. Findings and implications. From the analysis some interesting findings emerged. Firstly, it was found that the life cycle curve of the converging tablet industry defined on the basis of sales data followed the ‘S-shaped pattern’ empirically detected by product and industry life cycle studies. Secondly, we have verified that the evolution of firm population and the level of product innovation in the tablet industry are consistent with two temporal patterns that characterize the evolutionary model, identified by evolutionary economics and technology management studies. It has also been found that the sectoral convergence process has affected the dynamics of competition in the tablet industry. It emerged, in fact, that the leading companies in introductory stages of the development of the tablet market – which came from the personal computer industry – quickly lost their market position in favor to newcomer firms that came from different converging sectors. The analysis has also made it possible to highlight that tablet market leaders tend to compete with each other in multiple sectors within the scope of a broader convergent mobile digital device market. Therefore, a ‘hybrid competition’ seems to have been affirmed between technological devices – smartphones, notebooks, tablets, smartwatches, e-readers – different in shape, but united by satisfying, in different ways, a need for simplified access on the move to a series of advanced digital functions and services.
Francesco Bellandi
International Journal of Business and Management, Volume 16; https://doi.org/10.5539/ijbm.v16n11p59

Abstract:
Although BCUCCs are widespread, a clear treatment is missing under IFRS. Most contributions have taken partial views. This article innovatively provides a systematic theoretical apparatus of the role accounting plays for all the affected members of a group, with a focus on gain or loss opportunities below the consolidated statements. The method used is international technical accounting analysis under IFRS and U.S. GAAP. It shows how a BCUCC may be driven to achieve gain/loss in separate financial statements and how cross-company consistency in policies and substance may reveal gain/loss arbitrage; the interaction of principles for disposals, demergers, and business combinations; and the position of sub-holdings, which in real practice is more relevant than the ultimate parent company. This paper is timely, as the IASB has recently published a Discussion Paper. The IASB project fails to give answers to these points as it only looks at the receiving entity and consolidated statements.
Stephen Lee
International Journal of Business and Management, Volume 16; https://doi.org/10.5539/ijbm.v16n10p115

Abstract:
Reviewer Acknowledgements for International Journal of Business and Management, Vol. 16 No. 10,  2021
Mario Nicoliello
International Journal of Business and Management, Volume 16; https://doi.org/10.5539/ijbm.v16n11p51

Abstract:
This paper aims to analyze the recent evolution in the Italian accounting academic environment, discussing the behavioral, motivational and performance effects of such evolutions. In particular, the paper focus on the reforms in the area of academic evaluation in Italy in order to explain how it is changing, and why the local context can play an important role on the academic environment.
Dan Liu, Qun-Zhu Wang
International Journal of Business and Management, Volume 16; https://doi.org/10.5539/ijbm.v16n10p104

Abstract:
With the improvement of financial leverage, enterprises will face more severe financial difficulties and more stringent external supervision. Enterprises tend to take a high-intensity strategic change to get rid of the trouble. Taking China's A-share manufacturing listed companies from 2008-2018 as the research sample, based on the theory of enterprise behavior and faultlines theory, this paper explores the impact of corporate financial leverage on strategic change and the moderating effect of the top management team (TMT) educational-level faultline strength. The results show that there is a positive correlation between corporate financial leverage and strategic change. TMT educational-level faultline strength negatively moderates the positive correlation between corporate financial leverage and strategic change. The existence of an educational-level faultline makes it difficult for the whole TMT to form a consensus of change. Our study suggests that improving the matching degree of education characteristics of TMT is the basic condition for enterprises to implement high-intensity strategic change.
Cai Qian Qiu, Mandy Mok Kim Man
International Journal of Business and Management, Volume 16; https://doi.org/10.5539/ijbm.v16n11p21

Abstract:
Digital entrepreneurship platforms have created opportunities to marketers and manufacturers to achieve their marketing objectives with digital technologies through various digital platforms. Implementation of digital platforms have changed the traditional ways of doing business in bricks and mortar to digital channels such as online marketing, App store, purchase via internet or smartphone, e-transaction and e-commerce. There is a general belief that by moving firms towards digitalization world and selling products or services through digital platforms will increase firms’ capabilities and directly increase sales finally lead to better firms’ performance. In fact, this is not applied to all the firms involving selling and buying in digital platforms. The main advantages of doing digital platforms business are do not need much capital in starting up the business and this business model allows digital entrepreneurs to work from anywhere and anytime without the restriction of locations and time constraints. There are many factors in influencing the success or failure of digital entrepreneurship of an individual, team or firm. First and foremost is the innovation factor which determines the successful path to the ultimate goal of the business. This paper discusses the digital entrepreneurship opportunities, digital platforms practices, challenges, risks and constraints faced in promoting and expanding digital platforms from a Malaysian perspective, such as firms’ organizational structure and human resource in digital expertise, digital technologies readiness, financial supports, market changes and unprecedented risks. This paper argues the importance and development of digital entrepreneurship that incorporates strategic innovation to enhance firms’ capabilities. The findings of the paper highlighted the potential of digital entrepreneur platforms in increasing new career for individual, enhancing economy growth and welfare for consumers. Hopefully the discussion outcomes will raise further awareness and attention of individual, team and firms to integrate digital entrepreneurship into their businesses.
Nagendra Marisetty, M. Suresh Babu
International Journal of Business and Management, Volume 16; https://doi.org/10.5539/ijbm.v16n11p33

Abstract:
The present research study examined the impact of different dividend rate announcements on stocks prices in the Indian stock market. Stocks selected from S&P BSE 500 index and study period from 2008 – 2017. The sample used for this study is 1755 pure cash dividend announcements (492 large-caps, 425 mid-caps, and 838 small-caps). Dividend rates are classified into six classifications to test the stocks' abnormal returns to different dividend classifications. Event methodology market model used to calculate Average Abnormal Returns (AAR) and Cumulative Average Abnormal Returns (CAAR). The results were observed twenty-one times based on market capitalization and dividend rate wise for a final dividend announcement. The results of the study are not the same for different dividend rate classifications and different market capitalizations. The study found positive abnormal returns on event day in most of the classifications, and it is similar to Litzenberger and Ramaswamy (1982), Asquith and Mullins Jr (1983), Grinblatt, Masulis and Titman (1984), Chen, Nieh, Da Chen, and Tang (2009) and many previous research results studied in major developed stock markets and emerging stock markets. Full sample and small-cap final dividend rate 100 percent to 199 percent average abnormal returns are positively significant, and other final dividend rate classification abnormal returns are positive in most of the observations, but returns are not significant. Large-cap average abnormal returns are more sensitive to different dividend rates, and small-cap reacts positively in all classifications. So, different market capitalization final dividend actions impact on stocks in India varies in different dividend rate classifications.
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