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135 real negative results, null findings, and replication failures in Business, Management and Accounting · Negative / Null Result Report. Search the index →

WASTE indexes published research — it does not host or republish full papers. Each entry is a metadata record compiled from open scholarly databases; the abstract is shown in full only where the paper is openly licensed, otherwise a short excerpt under fair use. Classifications are automated and approximate.

Negative / Null Result ReportBusiness, Management and Accounting

The influence of relational competencies on supply chain resilience: a relational view

Andreas Wieland, Carl Marcus Wallenburg · 2013 · International Journal of Physical Distribution & Logistics Management

Purpose – The purpose of this research is to explore the resilience domain, which is important in the field of supply chain management; it investigates the effects relational competencies have for resilience and the effect resilience, in…

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Negative / Null Result ReportOpen accessBusiness, Management and Accounting

Job satisfaction and organizational commitment effect in the transformational leadership towards employee performance

Anis Eliyana, Syamsul Maarif, Muzakki Muzakki · 2019 · European Research on Management and Business Economics

This research focuses on the discussion regarding antecedent variable of transformational leadership with its effect to work performance of the middle-level leaders at the organization of Pelabuhan Indonesia III Inc. The samples used in…

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Negative / Null Result ReportOpen accessBusiness, Management and Accounting

Dynamic capabilities and their indirect impact on firm performance

Αιμιλία Πρωτόγερου, Yannis Caloghirou, Spyros Lioukas · 2011 · Industrial and Corporate Change

This article seeks to empirically explore the relationship between dynamic capabilities and firm performance. In particular, it addresses the question of whether dynamic capabilities impact directly or indirectly on performance. In doing…

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Negative / Null Result ReportBusiness, Management and Accounting

Do Socially Responsible Firms Pay More Taxes?

Angela K. Davis, David A. Guenther, Linda K. Krull et al. · 2015 · The Accounting Review

ABSTRACT We investigate the relation between corporate tax payments and corporate social responsibility. Because existing theory and empirical studies find inconsistent evidence on the relation between these constructs, we investigate…

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Negative / Null Result ReportOpen accessBusiness, Management and Accounting

The Janus face of artificial intelligence feedback: Deployment versus disclosure effects on employee performance

Siliang Tong, Nan Jia, Xueming Luo et al. · 2021 · Strategic Management Journal

Abstract Companies are increasingly using artificial intelligence (AI) to provide performance feedback to employees, by tracking employee behavior at work, automating performance evaluations, and recommending job improvements. However,…

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Negative / Null Result ReportBusiness, Management and Accounting

Pine and Gilmore's Concept of Experience Economy and Its Dimensions: An Empirical Examination in Tourism

Mehmet Mehmetoglu, Marit Engen · 2011 · Journal of Quality Assurance in Hospitality & Tourism

The growing attention placed on experiences can be regarded as a mega-trend, and has given currency to the proposition that experiences function as a personal source of information for the stories people tell about their lives and are…

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Negative / Null Result ReportOpen accessBusiness, Management and Accounting

Big data analytics capability in supply chain agility

Rameshwar Dubey, Angappa Gunasekaran, Stephen J. Childe · 2018 · Management Decision

Purpose The purpose of this paper is to examine when and how organizations build big data analytics capability (BDAC) to improve supply chain agility (SCA) and gain competitive advantage. Design/methodology/approach The authors grounded…

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Negative / Null Result ReportBusiness, Management and Accounting

Corporate governance and environmental reporting: an Australian study

Kathyayini Kathy Rao, Carol Tilt, Laurence Lester · 2012 · Corporate Governance

Purpose The purpose of this paper is to investigate the relationship between environmental reporting and corporate governance attributes of companies in Australia. Design/methodology/approach The paper adopts a quantitative analysis…

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Negative / Null Result ReportOpen accessBusiness, Management and Accounting

The Role of Perceived University Support in the Formation of Students' Entrepreneurial Intention

Saadat Saeed, Shumaila Yousafzai, Mirella Yani‐de‐Soriano et al. · 2013 · Journal of Small Business Management

Entrepreneurship education is central to student entrepreneurship. Previous research has attempted to understand the role of entrepreneurship education in the formation of students' entrepreneurial intention and behavior, albeit in an isolated manner. Universities can support entrepreneurship in many ways, but it is important to measure students' perception of the support that they receive in order to understand the extent of such support and its impact on students. The current study proposed and tested an integrative, multiperspective framework. We have hypothesized that the three dimensions

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Negative / Null Result ReportBusiness, Management and Accounting

Regulating Consumer Financial Products: Evidence from Credit Cards*

Sumit Agarwal, Souphala Chomsisengphet, Neale Mahoney et al. · 2014 · The Quarterly Journal of Economics

Abstract We analyze the effectiveness of consumer financial regulation by considering the 2009 Credit Card Accountability Responsibility and Disclosure (CARD) Act. We use a panel data set covering 160 million credit card accounts and a…

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Negative / Null Result ReportBusiness, Management and Accounting

Understanding repurchase intention of Airbnb consumers: perceived authenticity, electronic word-of-mouth, and price sensitivity

Lena Jingen Liang, HS Chris Choi, Marion Joppe · 2017 · Journal of Travel & Tourism Marketing

The purpose of this paper is to extend the research on consumer repurchase intention, perceived value, and perceived risk into the realm of the peer-to-peer economy, specifically in the context of Airbnb. A total of 395 surveys were…

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Negative / Null Result ReportBusiness, Management and Accounting

Agility and resilience as antecedents of supply chain performance under moderating effects of organizational culture within the humanitarian setting: a dynamic capability view

Nezih Altay, Angappa Gunasekaran, Rameshwar Dubey et al. · 2018 · Production Planning & Control

This study examines the effects of supply chain agility (SCAG) and supply chain resilience (SCRES) on performance under the moderating effect of organizational culture. We have used the dynamic capability view (DCV) to conceptualize our…

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Negative / Null Result ReportBusiness, Management and Accounting

Stakeholders' Influences on Corporate Green Innovation Strategy: A Case Study of Manufacturing Firms in China

Qi Guoyou, Zeng Sai-xing, Tam Chiming et al. · 2011 · Corporate Social Responsibility and Environmental Management

ABSTRACT Facing the challenge of environmental degradation in China, a growing number of firms have begun to integrate environmental management systems into their business strategies and develop green innovation strategies. Based on the…

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Negative / Null Result ReportOpen accessBusiness, Management and Accounting

Why do people buy organic food? The moderating role of environmental concerns and trust

Anushree Tandon, Amandeep Dhir, Puneet Kaur et al. · 2020 · Journal of Retailing and Consumer Services

Although consumer interest in organic food has risen over time, resulting in a generally positive attitude toward these organic food products, scholarly research suggests a comparatively low volume of its consumption in the market. This has resulted in an urgent need to study the motivations which enhance consumers’ proclivity to purchase food items produced organically. The current research attempts to understand potential associations between motivations (intrinsic and extrinsic), attitude, and buying behaviour towards organic food. Self-determination theory (SDT) was applied to develop a th

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Negative / Null Result ReportOpen accessBusiness, Management and Accounting

Effects of Green Manufacturing and Eco-innovation on Sustainability Performance

Bülent Sezen, Sibel Yıldız Çankaya · 2013 · Procedia - Social and Behavioral Sciences

Firms are facing growing pressure to become “greener” or more environmentally friendly. Consequently, firms have had to review their production processes as a result of pressures from the community and governments. This pilot study…

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Negative / Null Result ReportBusiness, Management and Accounting

Capital Allocation and Timely Accounting Recognition of Economic Losses

Robert M. Bushman, Joseph D. Piotroski, Abbie J. Smith · 2011 · Journal of Business Finance &amp Accounting

Abstract: This paper explores direct relations between corporate investment behavior and the timeliness of accounting recognition of economic losses (TLR) reflected in a country's accounting regime. We explicitly investigate the extent to…

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Negative / Null Result ReportBusiness, Management and Accounting

Generativity Tension and Value Creation in Platform Ecosystems

Carmelo Cennamo, Juan Santaló · 2019 · Organization Science

Platform-based technology ecosystems are new forms of organizing independent actors’ innovations around a stable product system. This collective organization is proving superior to traditional, vertically integrated systems in many sectors…

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Negative / Null Result ReportOpen accessBusiness, Management and Accounting

Do organizations spend wisely on employees? Effects of training and development investments on learning and innovation in organizations

Sun Young Sung, Jin Nam Choi · 2013 · Journal of Organizational Behavior

The present study examines the effects of training and development on organizational innovation. We specifically suggest that the training and development investments of an organization affect its innovative performance by promoting…

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Negative / Null Result ReportBusiness, Management and Accounting

Open innovation: Are inbound and outbound knowledge flows really complementary?

Bruno Cassiman, Giovanni Valentini · 2015 · Strategic Management Journal

One novel implication of the open innovation paradigm is that inflows and outflows of knowledge are complementary. We argue that engaging simultaneously in buying and selling knowledge should allow firms to increase innovation outcomes. At…

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Negative / Null Result ReportOpen accessBusiness, Management and Accounting

Customer co‐creation in service innovation: a matter of communication?

Anders Gustafsson, Per Kristensson, Lars Witell · 2012 · Journal of service management

Purpose Customer co‐creation is becoming increasingly popular among companies, and intensive communication with customers is generally seen as a determinant of the success of a new service or product. The purpose of this study is to…

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Negative / Null Result ReportBusiness, Management and Accounting

Green consumer behaviour: an experimental analysis of willingness to pay for remanufactured products

Céline Michaud, Daniel Llerena · 2010 · Business Strategy and the Environment

Abstract Products' end‐of‐life management has recently become a critical business issue. One of the possible end‐of‐life strategies is remanufacturing, which can provide competitive advantages through material and energy savings. Beyond…

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Negative / Null Result ReportBusiness, Management and Accounting

Determinants of control system designs in divisionalized firms

Margaret A. Abernethy, Jan Bouwens, Laurence van Lent · 2014 · Minerva Access (University of Melbourne)

We investigate two determinants of two choices in the control system of divisionalized firms, namely decentralization and use of performance measures. The two determinants are those identified in the literature as important to control…

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Negative / Null Result ReportOpen accessBusiness, Management and Accounting

Determinants of Default in P2P Lending

Carlos Serrano‐Cinca, Begoña Gutiérrez Nieto, Luz López-Palacios · 2015 · PLoS ONE

This paper studies P2P lending and the factors explaining loan default. This is an important issue because in P2P lending individual investors bear the credit risk, instead of financial institutions, which are experts in dealing with this risk. P2P lenders suffer a severe problem of information asymmetry, because they are at a disadvantage facing the borrower. For this reason, P2P lending sites provide potential lenders with information about borrowers and their loan purpose. They also assign a grade to each loan. The empirical study is based on loans' data collected from Lending Club (N = 24,

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Negative / Null Result ReportBusiness, Management and Accounting

Job satisfaction and organizational commitment of hotel managers in Turkey

Ebru Günlü Küçükaltan, Mehmet AKSARAYLI, Nilüfer Şahin Perçin · 2010 · International Journal of Contemporary Hospitality Management

Purpose The aim of this paper is to identify the effects of job satisfaction on organizational commitment for managers in large‐scale hotels in the Aegean region of Turkey and, in addition, to examine whether there is a significant…

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Negative / Null Result ReportOpen accessBusiness, Management and Accounting

Work engagement, psychological contract breach and job satisfaction

Bruce A. Rayton, Zeynep Y. Yalabik · 2014 · The International Journal of Human Resource Management

This study extends both Social Exchange Theory and the Job Demands-Resources model by examining the link between psychological contract breach (PCB) and work engagement, and by integrating job satisfaction into this exchange relationship.…

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Negative / Null Result ReportBusiness, Management and Accounting

Do Abnormally High Audit Fees Impair Audit Quality?

Jong‐Hag Choi, Jeong‐Bon Kim, Yoonseok Zang · 2010 · Auditing A Journal of Practice & Theory

SUMMARY: This study examines whether and how audit quality proxied by the magnitude of absolute discretionary accruals is associated with abnormal audit fees, that is, the difference between actual audit fee and the expected, normal level…

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Negative / Null Result ReportOpen accessBusiness, Management and Accounting

The Impact of Service Quality Dimensions on Patient Satisfaction, Repurchase Intentions and Word-of-Mouth Communication in the Public Healthcare Industry

Olgun Kitapçı, Ceylan Akdogan, İ̇brahim Taylan Dörtyol · 2014 · Procedia - Social and Behavioral Sciences

The aims of this study are investigating the effect of service quality (SQ) dimensions on satisfaction, identifying the effect of satisfaction on word of mouth (WOM) communication and repurchase intention (RI) and searching a significant…

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