The Impact of Leadership, Strategy, Structure, and Governance Upon Business Performance

2007 ◽  
Author(s):  
Wayne Macpherson
Keyword(s):  
Business Performance ◽  
Leadership Strategy ◽  
The Impact

TRANSFER FİYATLAMA UYGULAMASININ İŞLETME PERFORMANSINA ETKİSİ VE VERGİSEL AÇIDAN DEĞERLENDİRİLMESİ

2014 ◽  
Vol 1 (2) ◽  
pp. 187
Author(s):  
Serdar KUZU
Keyword(s):  
Business Performance ◽  
Transfer Pricing ◽  
Tax Law ◽  
Economic Activities ◽  
Tax System ◽  
Goods And Services ◽  
Tax Legislation ◽  
International Transactions ◽  
The Cost ◽  
The Impact

The size of international trade continues to extend rapidly from day to day as a result of the globalization process. This situation causes an increase in the economic activities of businesses in the trading area. One of the main objectives of the cost system applied in businesses is to be able to monitor the competitors and the changes that can be occured as a result of the developments in the sector. Thus, making cost accounting that is proper according to IAS / IFRS and tax legislation has become one of the strategic targets of the companies in most countries. In this respect, businesses should form their cost and pricing systems according to new regulations. Transfer pricing practice is usefull in setting the most proper price for goods that are subject to the transaction, in evaluating the performance of the responsibility centers of business, and in determining if the inter-departmental pricing system is consistent with targets of the business. The taxing powers of different countries and also the taxing powers of different institutions in a country did not overlap. Because of this reason, bringing new regulations to the tax system has become essential. The transfer pricing practice that has been incorporated into the Turkish Tax System is one of the these regulations. The transfer pricing practice which includes national and international transactions has been included in the Corporate Tax Law and Income Tax Law. The aim of this study is to analyse the impact of goods and services transfer that will occur between departments of businesses on the responsibility center and business performance, and also the impact of transfer pricing practice on the business performance on the basis of tax-related matters. As a result of the study, it can be said that transfer pricing practice has an impact on business performance in terms of both price and tax-related matters.

The Impact of Strategic Relevance and Assurance of Sustainability Indicators on Investors' Decisions

2014 ◽  
Vol 34 (1) ◽  
pp. 131-162 ◽  
Author(s):  
Mandy M. Cheng ◽  
Wendy J. Green ◽  
John Chi Wa Ko
Keyword(s):  
Strategic Alignment ◽  
Investment Decisions ◽  
Company Strategy ◽  
Cost Leadership ◽  
Nonprofessional Investors ◽  
Differentiation Strategy ◽  
Leadership Strategy ◽  
Strategy Versus ◽  
The Impact ◽  
Cost Leadership Strategy

SUMMARY In this study, we report two 2 × 2 between-subjects experiments that investigate the effect of strategic relevance of reported sustainability information and its assurance on nonprofessional investors' investment decisions. The first experiment manipulates strategic relevance of reported environmental, social, and governance (ESG) indicators between “high” and “low” by varying the company strategy (sustainability-based differentiation strategy versus cost leadership strategy unrelated to sustainability). The second experiment manipulates the strategic alignment of the ESG indicators (holding strategy constant). We also manipulate the presence (absence) of assurance in both experiments. Results from both experiments document that investors perceive ESG indicators to be more important, and are more willing to invest in the company if ESG indicators have higher strategic relevance. Experiment one also provides evidence that assurance increases investors' willingness to invest to a greater extent when ESG indicators have high relevance to the company strategy. Our findings suggest that the assurance of ESG indicators has a beneficial signaling role in communicating the importance of this reported information to investors.

scholarly journals A Study on the Impact of R&D Intensity on Business Performance: Evidence from South Korea

2021 ◽  
Vol 7 (2) ◽  
pp. 135
Author(s):  
Hun Park ◽  
Jun-Hwan Park ◽  
Sujin Lee ◽  
Hyuk Hahn
Keyword(s):  
South Korea ◽  
Research And Development ◽  
Business Performance ◽  
Decision Makers ◽  
The Other ◽  
Research Groups ◽  
Innovative Firms ◽  
The Impact ◽  
Knowledge Services

The role of R&D (research and development) intensity on the effect of knowledge services on the business performance of firms has been discussed by using PLS-SEM and PLS-MGA methods. Research groups were divided into two groups, innovative and non-innovative. Respondents were classified into innovative firms if their R&D intensity was over 3% and vice versa. PLS-SEM and PLS-MGA results were compared for two groups and valuable insights were extracted. For innovative firms, knowledge services seemed to be verified and processed by the decision makers and utilized to achieve their business performance. On the other hand, a large number of non-innovative firms seemed to have a stronger tendency to utilize knowledge services directly for their business without sufficient verification by the decision makers.

Evolution of top management’s understanding of product quality in Eastern Europe since the end of communism

2017 ◽  
Vol 29 (1) ◽  
pp. 82-100
Author(s):  
Svetoslav Georgiev ◽  
Emil Georgiev
Keyword(s):  
Eastern Europe ◽  
Product Quality ◽  
Quantitative Research ◽  
Business Performance ◽  
Research Approach ◽  
Senior Managers ◽  
Content Type ◽  
Doing Business ◽  
Using Data ◽  
The Impact

Purpose The purpose of this paper is to analyse the evolution of top management’s understanding of product quality in Bulgaria since the end of communism. The study examines three specific areas: top management’s understanding of the term “quality”; top management’s understanding of the relationship between quality and business performance; and top management’s understanding of the impact of job position on quality. Design/methodology/approach The paper relies on a quantitative research approach by using data from a survey of 186 companies in Bulgaria. Findings The paper suggests that senior managers in Bulgaria continue to base their understanding of “quality” on a single approach (*a characteristic of the communist era), with the product-based and the user-based approaches currently being the two most common ones. At the same time, surprisingly enough, this study claims that senior management in Bulgaria is currently well aware of the importance of quality as a dimension of firm’s competitiveness, and is also highly conscious of its roles’ impact on product quality. Research limitations/implications The results of this study are exclusively based on the case of Bulgaria and must be treated with caution in the case of other former communist states from the Central and Eastern Europe (CEE) region. Practical implications This paper has relevance for both managers and companies doing business in Eastern Europe. Originality/value This is the first paper to provide detailed analysis of the evolution of the understanding of “product quality” in CEE since the end of communism. Moreover, this paper applies, for the first time, Garvin’s five approaches to defining quality within a practical context.

The Impact of Cloud Computing on Organizational Performance

2021 ◽  
Vol 11 (4) ◽  
pp. 136-151
Author(s):  
Thura Al-Azzawi ◽  
Tugberk Kaya
Keyword(s):  
Cloud Computing ◽  
Human Resources ◽  
Organizational Performance ◽  
Business Performance ◽  
Direct Relation ◽  
Organizational Agility ◽  
Cloud Computing Adoption ◽  
The Cost ◽  
The Impact ◽  
The Relationship

The use of cloud computing has remarkable advantages in business performance. It is related especially in the portion of the organizational environment, such as organizational culture and organizational agility. Organizational agility provides an easier process to search and retrieve knowledge and allow the businesses to utilize and apply this knowledge to get high-quality services. Agility and culture factors can help organizations to enhance their cloud computing adoption. The achievement of any organization is dependent upon human resources. With human resources, the organization can develop its employees by sharing knowledge, skill, and experience of personnel. Expert cloud has a significant impact on and direct relation with human resources as it facilitates the communication among human resources better, more efficiently, and reduces the cost of the service. In this paper, the authors discuss the relationship between expert cloud and human resources to enhance the organizational performance through the assistance of organizational agility and culture.

Popularity Brings Better Sales or Vice Versa: Evidence from Instagram and OpenTable

2021 ◽  
pp. 097215092110443
Author(s):  
Hanane Lasmi ◽  
Chul Ho Lee ◽  
Yasin Ceran
Keyword(s):  
Granger Causality ◽  
Fixed Effects ◽  
Business Performance ◽  
Spillover Effect ◽  
Restaurant Industry ◽  
Reverse Causality ◽  
Positive Effects ◽  
Verse Effect ◽  
The Impact ◽  
Panel Vector Autoregression

With the popularity of user-generated content (UGC), an increasing number of studies have investigated its impact on business performance. However, prior studies were limited to a single platform and showed the effects of UGC of a platform, for example, customer textual comments or customer numeral ratings, on sales/reservation of the same platform. In practice, users often refer to a UGC, for example, Instagram, and purchase it on other platforms. To incorporate the spillover effect, we considered the restaurant industry because it has active participation across various channels. Using topic modelling, we first identified from Instagram four topics of users’ interest regarding a restaurant, such as location, nightlife, food and celebration. From fixed effects models’ estimation, we found that (a) recommendation and mention of Instagram have positive effects, and (b) comments of location and food also have positive significant fixed effects, but (c) the impact of Instagram volume is curvilinear and positive significant effect the sales. Since the curvilinear effects may come from reverse causality, that is, higher reservation, might bring more customers and comments on social networking service (SNS) (echo verse effect in our paper). Therefore, we further analysed two-way Granger causality and panel vector autoregression to identify the endogeneity, and the results showed the existing Granger causality loop between OpenTable review and Instagram post volumes.

Sign in / Sign up

Export Citation Format

Share Document