Business Ethics, the Environment & Responsibility, EarlyView.

Research on multinational inter-organizational relationships has demonstrated that the capabilities of small and medium sized enterprises can be developed via partnerships, but at present, we lack studies that relate the development of such capabilities to the management of business governance structure. This study provides a new perspective on internationalized SME marketing strategies in the global context. Using a dynamic capability view of firms, the study develops hierarchical regression models linking global dynamic capabilities and governance structure. This study empirically verifies the (...) research framework from 206 internationalized SME Taiwanese firms. The results confirm previous studies that indicate positive correlations between market orientation, learning orientation, and global dynamic capabilities. The results also indicate that the development of global dynamic capabilities impacts the choice of governance structure in firms. Our study suggests that internationalized SMEs strategically manage their autonomy and strategic options by choosing combinations of different relationship types while they decide to develop global marketing capabilities and global design capability, or both. The study also found that market orientation and learning orientation act as enabling mechanisms for building global dynamic capabilities. (shrink)

Business Ethics, the Environment & Responsibility, Volume 31, Issue 1, Page 17-32, January 2022.

The production of emotional speech is determined by the movement of the speaker’s tongue, lips, and jaw. In order to combine articulatory data and acoustic data of speakers, articulatory-to-acoustic conversion of emotional speech has been studied. In this paper, parameters of LSSVM model have been optimized using the PSO method, and the optimized PSO-LSSVM model was applied to the articulatory-to-acoustic conversion. The root mean square error and mean Mel-cepstral distortion have been used to evaluate the results of conversion; the evaluated (...) result illustrates that MMCD of MFCC is 1.508 dB, and RMSE of the second formant is 25.10 Hz. The results of this research can be further applied to the feature fusion of emotion speech recognition to improve the accuracy of emotion recognition. (shrink)

Based on signaling theory, we explore the impact of corporate fraud on firms’ innovation performance. First, we propose that corporate fraud harms firms’ innovation performance. This is because, as a negative signal, fraud makes it difficult for firms to obtain the policy, funding, and human resources needed for outstanding innovation performance. We further argue that the institutional aspects of the signaling environment (e.g., industrial competition, regional institutional development, and social trust) will influence core stakeholders’ reception and interpretation of fraud signals. (...) These factors, in turn, moderate the signaling effect of corporate fraud on firms’ innovation performance. Our views are supported by empirical and robustness tests using Chinese A‐share listed firms from 2010 to 2019. (shrink)

Business Ethics, the Environment &Responsibility, Volume 31, Issue 3, Page 790-808, July 2022.

The flipped classroom is becoming a popular new instructional model in higher education capable of increasing student performance in higher-order learning outcomes. However, the success of a flipped classroom model depends on various supporting elements, and it may not be appropriate for all students and courses. In this study, a new blended Biochemistry classroom model based on Massive Open Online Courses and a “semi-flipped” environment was applied to Biochemistry instruction of Nursing and Clinical Medicine majors. The students’ academic performance and (...) perceptions of self-cognition were used to assess the blended Biochemistry classroom. Students who participated in the blended classroom model achieved higher academic performance and reported a significant improvement in their perceptions of self-cognition compared to the control group. Moreover, the effectiveness of the blended Biochemistry classroom on the small size class was stronger than on the large size class. (shrink)

This study examines the impact of returnee executives on top management teams' (TMTs') unethical management behavior (e.g., excess perquisite consumption). Synthesizing insights from upper echelons theory and the psychological entitlement literature, this study proposes that returnee executives cause TMTs to generate a high degree of psychological entitlement, which subsequently leads to a high degree of excess perquisite consumption in their firms. In addition, this study proposes that returnee chief executive officers, product diversification, and regional institutional development moderate the aforementioned relationships (...) by influencing managerial discretion. This study provides empirical evidence for the above view using a dataset that was constructed based on 1960 listed Chinese manufacturing companies from 2010 to 2019. From a psychological entitlement perspective, this study confirms, for the first time, that the introduction of returnee executives may have unintended negative consequences, for example, in promoting the excess perquisite consumption activities of TMTs. (shrink)

This study examines the impact of returnee executives on top management teams' (TMTs') unethical management behavior (e.g., excess perquisite consumption). Synthesizing insights from upper echelons theory and the psychological entitlement literature, this study proposes that returnee executives cause TMTs to generate a high degree of psychological entitlement, which subsequently leads to a high degree of excess perquisite consumption in their firms. In addition, this study proposes that returnee chief executive officers, product diversification, and regional institutional development moderate the aforementioned relationships (...) by influencing managerial discretion. This study provides empirical evidence for the above view using a dataset that was constructed based on 1960 listed Chinese manufacturing companies from 2010 to 2019. From a psychological entitlement perspective, this study confirms, for the first time, that the introduction of returnee executives may have unintended negative consequences, for example, in promoting the excess perquisite consumption activities of TMTs. (shrink)

Corporate social responsibility is one of the most important business strategies which helps enterprises obtain competitive advantage and improve performance. Scholars have conducted many beneficial studies on the driving factors of CSR behaviors from the perspective of CEO traits, but rarely focus on the impact of the CEO's early family experiences. This study aims to fill this research gap by investigating the influence of CEO birth order on firms' CSR behaviors, and further exploring the possible moderating effects of the presence (...) of a female sibling and the age gap between the CEO and the closest sibling. This study takes Chinese non-financial private listed companies from 2010 to 2017 as the research samples, and empirically tests the relationship between CEO birth order and a firm's CSR behaviors. The empirical results show that CEO birth order negatively influences corporate social responsibility behaviors, and this relationship would be weakened when the CEO has a female sibling or the age gap between CEO and the closest sibling is larger. This paper extends the research on personal family factors from the field of social psychology to the business field and finds a new driving factor of corporate social responsibility behavior from the perspective of the CEOs' early family factors. (shrink)

Integrating the behavioral theory of the firm and agency theory, this study is the first to examine the antecedents of firms' choice to disclose low-quality accounting information from the perspective of performance persistence below aspirations. Based on empirical data of 31,326 firm-annual observations involving 3584 listed companies for the 2007–2021 period, we find that firms actively reduce accounting information reliability and comparability in the presence of performance persistence below aspirations. Furthermore, we find that CEO-CFO surname ties enhance the negative effect (...) of performance persistence below aspirations on accounting information comparability. Finally, we find that agency costs play a mediating role in the relationship that performance persistence below aspirations has with accounting information reliability and comparability. This study is the first to examine performance persistence below aspirations and accounting information reliability and comparability. Meanwhile, this study provides important insights for policymakers to improve the quality of capital market information and for shareholders to improve the quality of corporate governance. (shrink)