scholarly journals Can digital transformation be measured from a strategic perspective? Some evidence based on content analysis in the banking and clothing industries.

e-mentor ◽  
2021 ◽  
Vol 90 (3) ◽  
pp. 53-63
Author(s):  
Albert Tomaszewski ◽  

Digital transformation is widely recognized to be a key issue in contemporary management studies. The area is attracting increasing attention because of both the general trend of the growing importance which digital technologies play in the present society, as well as the ways companies are using digital technologies to improve their competitive advantage. As a result, digital transformation is a subject of a growing number of papers, research, and managerial publications. The main aim of this work is to propose and validate a method to measure the phenomenon and its role in companies’ strategies, and to gather information on strategic directions for digital transformation in enterprises. This paper presents an overview of the literature discussion on digital transformation. A method to study directions of digital transformation in enterprises is demonstrated. It is based on the content analysis methodology and is used to study a choice-based sample of companies listed on the Warsaw Stock Exchange. The research carried out offers preliminary evidence supporting the conclusion that digital transformation is a phenomenon which can be measured with the content analysis framework. The findings also outline strategic directions for digital transformation and shed light on possible variables influencing the process.

2011 ◽  
Vol 3 (2) ◽  
pp. 41-54 ◽  
Author(s):  
Agnieszka Herdan ◽  
Katarzyna Szczepańska

Directors Remuneration and Companies' Performance the Comparison of Listed Companies in Poland and UKThis paper examines the determinants of CEO compensation. There are many factors that influence CEO compensation. For this research three factors has been selected: companies size, accounting factor and market factor. The study looks at the relationship between each of this factors and directors remuneration. Sample of companies listed on London Stock Exchange (LSE) and Warsaw Stock Exchange (WSE) has been investigated over the period of 2007 - 2010. Data has been collected through annual reports content analysis and announcement on websites of LSE and WSE. Linear regression has been run on collected data. Positive correlation has been found between directors' remuneration and companies' size in both British and Polish listed companies. The relationship is also positive between directors pay and companies performance. Companies' performance has been assets by return on equity ratio (ROE) and Tobin's Q. All the findings are consistent with the outcome presented within previous research by variety of scholars.


2021 ◽  
Vol 45 (3) ◽  
pp. 189-202
Author(s):  
Bartłomiej Lisicki

Purpose: The main aim of this paper is to verify how frequently issuers from the WSE issue current reports informing about the impairment of assets. The author believes that in the first months of the Covid-19 pandemic, one of the external premises for a decrease in the value of assets began to occur, i.e., market, economic or legal changes. Methodology/approach: Content analysis of current reports was used. The analysis period was divided into two sub-periods, 2013–2018 and 2020, when it was likely there was an increase in the submission of the abovementioned reports by issuers. The results were verified using the ANOVA test. Findings: Analyzing the issuers' reports in 2020, 77 cases were found where investors were informed about the impairment of assets. The number of current reports about the im-pairment of assets is much greater than in the period 2013–2018 (163 cases). The X2 statistic allowed us to indicate the statistical significance of the difference of the cases recorded in 2020 from the average values of the previous years. Originality/value: This article discusses the issues of assets impairment during the eco-nomic downturn caused by the Covid-19 pandemic. The increased frequency of reporting write-offs allows us to conclude that entities are afraid of the long-term effects of the pan-demic. Therefore, they decide to revise the recoverable amount of assets in line with the „prudent valuation” principle.


2019 ◽  
Vol 16 (1) ◽  
pp. 70-81
Author(s):  
Azrul Azlan Iskandar Mirza ◽  
Asmaddy Haris ◽  
Ainulashikin Marzuki ◽  
Ummi Salwa Ahmad Bustamam ◽  
Hamdi Hakiem Mudasir ◽  
...  

The soaring housing prices in Malaysia is not a recent issue. It is a global phenomenon especially in developing and developed countries, driven by factors including land price, location, construction materials cost, demand, and speculation. This issue demands immediate attention as it affects the younger generation, most of whom could not afford to buy their own house. The government has taken many initiatives and introduced regulations to ensure that housing prices are within the affordable range. This article aims to introduce a housing price control element from the Shariah perspective, as an alternative solution for all parties involved in this issue. It adopts content analysis methodology on policy from Shariah approved sources.


2019 ◽  
Vol 10 (3) ◽  
pp. 216-226
Author(s):  
Guaracy Carlos Da Silveira ◽  
◽  
Fernando Augusto Carvalho Dineli Da Costa ◽  

: This paper considers Relationship Marketing as a business strategic tool and seeks to verify the existence of Benefit Clubs and their structure offered by the major insurance companies in Brazil, analyzing the presence and formatting of the programs. Through the content analysis methodology, we seek to infer its uses for the strengthening of the positioning of these companies. At the end of the paper we compare the best practices identified. The result of the analysis considers the differential obtained by the employment of programs that seek to create brand value and loyalty.


2020 ◽  
Vol 38 (1) ◽  
Author(s):  
Farhan Ahmed ◽  
Salman Bahoo ◽  
Sohail Aslam ◽  
Muhammad Asif Qureshi

This paper aims to analyze the efficient stock market hypothesis as responsive to American Presidential Election, 2016. The meta-analysis has been done combining content analysis and event study methodology. The all major newspapers, news channels, public polls, literature and five important indices as Dow Jones Industrial Average (DJIA), NASDAQ Stock Market Composit Indexe (NASDAQ-COMP), Standard & Poor's 500 Index (SPX-500), New York Stock Exchange Composite Index (NYSE-COMP) and Other U.S Indexes-Russell 2000 (RUT-2000) are critically examined and empirically analyzed. The findings from content analysis reflect that stunned winning of Mr Trump from Republican Party worked as shock for American stock market. From event study, findings confirmed that all the major indices reflected a decline on winning of Trump and losing of Ms. Clinton from Democratic. The results are supported empirically and practically through the political event like BREXIT that resulted in shock to Global stock index and loss of $2 Trillion.


Energies ◽  
2021 ◽  
Vol 14 (13) ◽  
pp. 3815
Author(s):  
Magdalena M. Stuss ◽  
Zbigniew J. Makieła ◽  
Agnieszka Herdan ◽  
Gabriela Kuźniarska

If corporate social responsibility (CSR) is expected to work efficiently, there should be a standardised approach for implementation of the CSR concept for all businesses, including companies operating in the energy sector. Although many companies declare compliance with CSR standards, further investigation should be undertaken to evaluate if and how those standards have been applied in practice. The aim of this research is to examine the level of standardisation of the CSR activities within Polish energy companies and explore the good practices developed by those companies. The Polish energy companies have been selected for the investigation as the literature review we conducted demonstrates that there is limited research in this area and there is a knowledge gap regarding how Polish energy companies apply CSR regulation in practice. To accomplish the stated aims, the following research questions were developed: (1) What is the essence of applying the CSR concept in Polish energy companies, and at what level of development is the concept applied? (2) To what extent do Polish energy companies have a common approach to the CSR concept, and in what areas are there differences? (3) To what extent have Polish energy companies applied global CSR standards and solutions? (4) Is there a gap between the declared measures of CSR and their actual implementation in Polish energy companies? The research methodology of this study is based on a systematic literature review of the sources acquired from databases such as ProQuest, Emerald, SCOPUS and the Jagiellonian University Library. The multiple case study approach was identified as the most suitable research tool. Companies for the study were selected according to their affiliation to the energy sector and listing on the main market of the Warsaw Stock Exchange. These two assumptions allowed us to base this study on the largest Polish energy companies that have international status. Six areas of CSR annual report disclosures have been identified and used for the investigation and analysis. This research looks at similarities and difference between these six aspects of CSRs disclosed by Polish energy companies. The investigation allows us to conclude that the top three energy companies use similar tools to build their CSR strategies: formalised CSR concept, published CSR reports, disclosure of CSR information on the company website, CSR related activities offered to stakeholders, obtained CSR certificates, and CSR awards. This indicates the existence of a standardised approach to CSR across Polish energy companies.


2021 ◽  
Vol 13 (12) ◽  
pp. 6612
Author(s):  
Peter Jones ◽  
Martin Wynn

The increasingly stellar attraction of the digital technologies and the growing, though not universal, consensus of the need to build a sustainable future, are two powerful trends within society. The aim of this article is to offer an exploratory review of how the leading companies within the digital transformation market have addressed sustainable development. As such, the article’s originality and value lie in offering a review of current corporate thinking within that market. The study adopts an inductive, qualitative approach based on an examination of published company reports, and identifies six major sustainability themes being actively promoted and supported. The article concludes that the current sustainability objectives of the technology companies are driven as much by commercial reality as any altruistic motives, and that support and promotion of the circular economy may offer the best opportunity for digital technologies to meaningfully impact sustainable development.


Energies ◽  
2021 ◽  
Vol 14 (12) ◽  
pp. 3668
Author(s):  
Mariusz Zieliński ◽  
Izabela Jonek-Kowalska

The article refers to the issues of financial profitability of undertaking CSR activities, which is widely reported in literature. The four largest electricity producing companies in Poland were selected for the analysis. The research period covers the years 2009–2019, when the index of socially responsible companies was operating on the Warsaw Stock Exchange. The main purpose of the article is to compare the profitability ratios and quotations of energy companies in Poland declaring themselves socially responsible with companies of the same sector that have not expressed such a declaration. The results obtained on the basis of descriptive statistics, concerning profitability ratios and stock market quotations, indicate no relationship between their level and stability and the companies’ declarations of compliance with social responsibility. Companies declaring themselves socially responsible were placed in the ranking between the results of companies that did not belong to the indicated index. This may be the result of the specific situation of energy companies in Poland.


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