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The impact of IFRS 9 on listed companies in China
No full textInternational audienceWith the intensification of world economic integration, IFRS has become more widely used through continuous innovation and reform. It quickly became the goal of the gradual unification of domestic accounting standards. On November 12, 2009, the IASB issued a different version of the former International Financial Reporting Standard for financial assets in accounting operations classification and measurement, namely IFRS 9. With the release of the new standards, many countries have joined the ranks of the gradual international unification of financial reporting standards. As a member of the IASB, China has also taken measures to amend accounting standards to achieve the gradual reunification of different accounting standards. This accounting standard focuses on financial instruments previously implemented in China and is based on IAS 39. This study examines the impact of the implementation of IFRS 9 on the financial statements of listed companies in the People's Republic of China (PRC). So, it raises a research question: What impact does the implementation of IFRS 9 have on the financial reports of listed companies in China? Methodologically, the study employs a mixed approach involving qualitative and content analysis of the data from the financial statements of multiple case studies of five listed enterprises in the PRC during the periods of 2016 and 2017. Results indicate that the impact of available-for-sale financial assets on investment income, other comprehensive income, and comprehensive income is significant. The adjustment of IFRS 9 in financial assets measured at fair value through profit or loss does not cause significant changes in financial data. The IFRS 9 classification model does not substantially affect subsequent measurement and financial results of held-to-maturity investments. Loans and advances can still be measured at amortized cost, and accounts receivable are subject to change at fair value. At the same time, IFRS 9 puts forward certain requirements for the professionalism of IT systems and Chinese accountants. To improve the continuous convergence of IFRS, it is very necessary to track the revision of international accounting standards continuously and closely study the related issues of financial asset accounting. Finally, this study proposes some countermeasures to standard setters and policymakers, and suggestions for domestic accounting standards to further improve international convergence
Extreme contributions of conventional investments vis-à-vis Islamic ones to renewables
No full textInternational audienceThe growing global awareness of social and environmental issues has led investors to prioritize sustainable investments. This study examines the relationship between ten Islamic and conventional sector indices, which include stocks screened for environmental, social, and governance (ESG) factors, across three energy-related fields: renewable energy, energy efficiency, and oil equipment and services. Using a quantile cross-spectral approach, this research finds a high level of long-term synchronization among all energy-related sectors and indices. However, as markets shift from bearish to bullish, the current relationship between energy-related sectors and Islamic and conventional indices weakens. To support the findings in this research and investigate potential financial implications, this investigation applies a causality-in-quantiles approach. The research in this study shows a bidirectional causal relationship between conventional and Islamic indices, particularly in the energy efficiency sector during bearish market conditions. At lower tails, ESG market indices are found to cause renewable energy products, suggesting a hedging mechanism. The findings of this study assert that investments that do not possess any ESG shortcomings are imperative for effectively bolstering renewable energy companies and fostering opportunities for energy efficiency. These conclusions hold considerable ramifications for energy policymakers as they strive to devise more robust financial mechanisms that can provide substantial support to the burgeoning green sector
The interplay between moral and creativity: examples from R&D institutions
No full textInternational audienceIn this study, we explore the relationship between collective creativity and moral engagement within a sample of research and development teams. The purpose of this research is to demonstrate that social skills represent an essential point of commonality between the concepts of creative behaviour and moral engagement. Based on 13 semi-structured interviews at four European public and private institutions, involved in both applied and fundamental research domains, our research identified that prosocial motivation, which can be seen as the desire to share and help others, has a positive effect on creativity and moral behaviour. In addition, this research confirms the theoretical posture on the construct of prosocial motivation and contributes to the literature by isolating the concepts of 'perspective-taking' and 'other-focused' as two concise leverages for moral and creative engagement in teams of researchers
Exploring relational norms in exporter-importer product innovation co-development: A qualitative study
No full textInternational audienceThis research investigates the role of relational norms in facilitating importers' engagement in product innovation co-development with exporters. Through a qualitative approach, we conducted interviews with top managers of small and medium-sized enterprises (SMEs) involved in exporting activities in France. Guided by the theoretical framework of Relational Exchange Theory (Macneil, 1980; Dwyer et al., 1987), our study uncovers the significant potential for successful product innovation co-development when importers actively contribute as knowledge sources and co-developers. Additionally, we highlight the importance of cooperation, continuity expectations, and equity norms as external factors that shape the co-development process of new products between exporters and importers. By comprehending and embracing these relational norms, exporters can strengthen their collaborative endeavors with importers and effectively drive the co-development of innovative product
Cultural friction and motivational attitudes during cross border mergers and acquisitions: A revision of job characteristics theory
No full textInternational audienceThis study examines how perceptions of cultural friction and changes in job characteristics influence attitudes and work-related outcomes of senior and middle managers during the integration process of cross-border mergers and acquisitions (CBM&As). It addresses both cultural aspects and the role of human resource management during post-merger integration. The research thus answers calls for an extension of the job characteristics model within novel settings and offers practical managerial implications. Notably, this study tests Hackman & Oldman's job characteristics model in the context of CBM&As and extends the model with the additional dimension of cultural friction. To achieve this goal, we use a cross-sectional study design with structural equation modeling on survey data from 142 senior and middle managers who had been actively involved in CBM&As in the two years prior to the study. This research therefore contributes to our theoretical knowledge in the field of CBM&As, revealing micro-mechanisms during sociocultural integration. Building from this, we discuss the positive aspects of cultural friction, notably the cognitive thought processes that it enables. This has theoretical implications on how cultural friction might be conceptualized and operationalized as a micro-founded variable. Equally, it has practical implications concerning the role of HRM in CBM&As. We thus provide recommendations as to how the integration process might be more successfully managed
The role of cultural friction in the sociocultural integration micro-mechanisms in cross-border mergers and acquisitions
No full textInternational audienceThis research explores the sociocultural micro-mechanisms driving the relationship between post-merger identification and organizational citizenship behavior which has been reiteratively observed but not explained in the mergers-and-acquisitions literature. Adopting a multi-paradigmatic research approach and social identity theory, we introduce interpersonal trust and cultural friction as a microfounded variable to address this research gap. Structural equation modeling on survey data from managers having experienced at least one cross-border merger and acquisition (CBM&A) offers evidence of a full mediation effect of interpersonal trust in this well-established relationship. Counterintuitively, cultural friction shows positive impacts. This study contributes to the field of CBM&As by demonstrating the usefulness of cultural friction as a microfounded variable in explaining identity formation and work-related attitudinal outcomes.Cette recherche examine les micro-mécanismes socioculturels reliant l'identification post-fusion au comportement organisationnel citoyen, une relation souvent observée mais peu expliquée dans la littérature sur les fusions-acquisitions. Adoptant une approche de recherche multiparadigmatique et la théorie de l'identité sociale, la confiance interpersonnelle et la friction culturelle sont introduites comme variables-clés. Différents modèles d’équations structurelles sont testés avec des données d’enquête provenant de managers ayant vécu au moins une fusion-acquisition internationale, et révèlent une médiation totale de la confiance interpersonnelle dans cette relation. Contre-intuitivement, la friction culturelle montre des effets positifs. Cette étude contribue au champ des fusions-acquisitions internationales en démontrant l'utilité de la friction culturelle comme variable microfondée pour expliquer la formation de l'identité et les attitudes au travail qui en résultent
Towards digital transformation and governance in the healthcare sector
No full textInternational audiencePurpose Over the last two decades, most organizations have considered technologies to drive digital transformation, and the recent pandemic has brought significant changes in the healthcare sector. Therefore, this study explores the technological nexus in supporting digital transformation as a process to govern the healthcare sector more effectively. Design/methodology/approach This study uses quantitative and qualitative methods to analyse the impact of ArogyaSetu (a health and wellness app) on India’s digital transformation process. The study involves 212 responses to understand how the app enables digital transformation and its impact on governance, healthcare systems and stakeholders. Additionally, 31 semi-structured interviews were conducted to validate the quantitative study’s findings. Findings Referring quantitative part of research design, ArogyaSetu has had a positive impact on the digital transformation of India’s healthcare industry, which has in turn affected stakeholders and improved governance. Moreover, qualitative findings suggest that a governance system like ArogyaSetu can aid in the development of dynamic capabilities within the healthcare system and governance. Originality/value This study adds to our understanding of the digital transformation of healthcare by examining it through the lens of dynamic capability. In this framework, “sense” refers to the stakeholders, “seize” the healthcare system and “transform” governance. The study also provides practical implications for managers, academics and government administrators responsible for digital healthcare transformation
Seeds of change: nurturing entrepreneurial ecosystems for sustainable enterprises in Lebanon and Jordan
No full textFNEGE 4, ABS 1International audienceThis study investigates how entrepreneurial inputs and regulatory environments affect the evolution of Lebanese and Jordanian entrepreneurial ecosystems (EE). We attempted to understand how these ecosystems work by focusing on the input configurations that trigger entrepreneurship and how these regulatory environments have been formed. The researchers tested the theoretical model using structural equation modelling (SEM) to investigate EE as a relative construct and the interrelationship between the different factors that impact such systems. This data collection method built a base for a comparative study based on 300 respondents from each country, using Google Forms. These results indicated a strong positive relationship among finance, networks, economic policy stability, innovation, and EE in Lebanon and Jordan. This can give entrepreneurs financial support, social networks, and economic stability to help them thrive and innovate. For further research, a comparative analysis with other regions could underscore the importance of EE in both countries and offer a more comprehensive global perspective for interpreting these ecosystems. This study adds to the literature on Lebanese and Jordanian entrepreneurship by potentially influencing the future development of EE in these countries
Why would consumers risk taking purchase recommendations from voice assistants?
No full textInternational audiencePurpose This study aims to identify and explore different risk typologies associated with consumer acceptance of purchase recommendations from voice assistants (VAs). Design/methodology/approach Drawing on components of perceived risk, consumer trust theory, and consumption value theory, a research model was proposed and tested using structural equation modeling (SEM) with data from 482 voice shoppers. Findings The results reveal that, unlike risks associated with physical harm, privacy breaches, and security threats, a variety of other concerns—including financial, psychological, social, performance-related risks, time loss, and the overall perceived risks—significantly influence consumers' willingness to accept VAs purchase recommendations. The effect is mediated by trust in VA purchase recommendations and their perceived value. Different types of risk affect various consumption values, with functional value being the most influential. The model explains 58.6% of the variance in purchase recommendation acceptance and significantly elucidates the variance in all consumption values. Originality/value This study contributes crucial knowledge to understanding consumer decision-making processes as they increasingly leverage AI-powered voice-based dialogue platforms for online purchasing. It emphasizes recognizing diverse risk typologies associated with VA purchase recommendations and their impact on consumer purchase behavior. The findings offer insights for marketing managers seeking to navigate the challenges posed by consumers' perceived risks while leveraging VAs as an integral component of modern shopping environments
An Introduction to this Special issue: A step change in marketing communication education - the next urgent steps for research
No full textInternational audienceSince the start of the global pandemic in late 2019, the world of marketing communication has undergone a disruptive step change, providing a unique natural experiment to observe pre- and post-lockdown attitudes and behaviours as much of the global population shifted from ‘in real life’ interaction to online. While research has focused on changes in consumer behaviour and even the marketing communication process, the new realities for marketing communication education have been largely unexplored. Until now