Organizational Life Cycle Research Articles

THE MEDIATING ROLE OF EARNINGS MANAGEMENT IN THE RELATIONSHIP BETWEEN THE FIRM LIFE CYCLE AND THE COST OF EQUITY: EVIDENCE FROM BANKS IN IRAQ

The present study seeks to examine the interaction among three separate variables. The initial variable relates to the organization's life cycle and financial attributes. The second variable pertains to the procedures of firm management that influence performance and financial condition, as demonstrated by earnings management. Investors manage the impact of the previous two factors by weighing the risks and potential gains, which the corporation terms as "the cost of equity." We utilized these variables to analyze 15 Iraqi commercial banks that have been listed on the Iraq Stock Exchange for 10 years, equivalent to 150 observations.Our quantitative assessment of the study variables, conducted using models from the relevant literature, has yielded significant findings. We have uncovered a direct correlation between the life cycle and earnings management, indicating a beneficial association. Moreover, we have revealed that each factor exerts a unique and favourable influence on the cost of equity. The correlation between the life cycle and earnings management has led to an increase in the favourable influence of earnings management on the cost of equity. Conversely, the life cycle now has an inverse impact on the cost of equity, with the cost of equity being mainly influenced by the maturity stage. These findings have important implications for stock market traders, as they guide them to direct their investments towards banks that offer higher returns relative to the level of risk, considering the age group and the administration's approach to managing announced profits. This study's implications for stock market traders are significant, as it provides them with valuable insights for making informed investment decisions. It also serves as a guide for future studies in this field.

A research paper on how Artificial Intelligence changes the Human Resource Activities inside the organization and provides the significant improvement in workforce working environment for various day to day decisions making along with their efficiency and their productivity

This paper speaks volumes about the various processes of Human resource like recruitment , training, selections, performance and development and workforce planning and how the Artificial Intelligence has revolutionized over the period of time by providing various insights and supporting in the decision making process. Artificial intelligence has provided a bias free and advanced algorithms due to which the screening and scheduling of HR process has been done with accurate parameters and lightning fast speed. This study provides a detailed insight to the AI intervention and its effectiveness in providing a great decision making system to the Human resource professionals. This platform is utilizing the sentiment analysis and catboats to monitor and improve the work place environment, which pushes the positivity in work culture and boosts productivity The AI aids in providing continuous feedback, various goal settings and tracking the performance productivity. This also provides a gist as well as in depth knowledge of top performers of the unit and also share the areas of improvement by which the others can reach up to a new bench mark. This AI has been a boon to the HR individuals thoroughly, especially during the performance appraisals. On the other AI enables personalized training programs and adaptive learning paths, addressing skill gaps and aligning employee development along with organizational goals.The point to ponder over is that the AI has also played a crucial role in workforce planning and analytics, additionally, it has aided by providing tools to forecast future workforce needs, optimize resource allocation, and enhance strategic decision-making. This process which is done by IA is by analyzing large datasets, AI also predicts turnover trends and informs succession planning, contributing to organizational productive and efficient life cycle The research has infused a mixed-methods approach, which combines qualitative and quantitative data collection through surveys, interviews, and case studies, alongside statistical analysis of HR metrics pre- and post-AI implementation. The basics of this research paper aims to provide valuable insights for HR professionals and organizational leaders on leveraging AI to enhance HR effectiveness and drive business success. There a strong determination which ensures that the findings will contribute to the evolving body of knowledge on AI in HR and support the development of strategic frameworks for AI adoption in human resource management on a longer run.

Impact of media attention on corporate green innovation: What is the role of dual environmental regulation?

This study explores the intricate interplay between media attention, dual environmental regulation, and corporate green innovation quality using a comprehensive dataset of Chinese A-share listed companies. Thus, our rigorous empirical analysis reveals that media visibility significantly affects corporate environmental sustainability efforts, with formal and informal environmental regulations moderating its impact. Media attention acts as a powerful catalyst for green innovation during growth and mature stages of a company's lifecycle; however, its effect diminishes during recessions. We determine significant heterogeneity across industry types and ownership structures. Non-high-polluting industries and non-state-owned enterprises show stronger positive responses to media scrutiny in their green innovation efforts than high-polluting sectors and state-owned enterprises. Furthermore, formal environmental regulations amplify the positive effect of media attention on green innovation, suggesting a synergistic potential that encourages companies to exceed baseline environmental standards. In contrast, while having no direct impact on green innovation, informal environmental regulation significantly moderates the relationship between media attention and innovation quality. These findings add to the literature on environmental innovation by demonstrating the conditional effectiveness of media attention and the critical role of regulatory frameworks in fostering sustainable corporate practices across industries and ownership contexts, with implications for policymakers, corporate strategists, and environmental advocates.

Ownership, freedom, belonging and God: Kibbutzim’s strategies to extend their “sharing” model

Purpose This study proposes a mix of historical, organizational and generational life cycles as explanatory variables for the “sharing style” of intentional communities such as kibbutzim in Israel. It evaluates the effectiveness of four strategies, namely, economic ownership, ultimate personal freedom, sense of belonging and religious belief employed by kibbutzim to sustain their lifestyles as sharing communities.Design/methodology/approach The study’s data collection methods include a mix of literature review and content analysis of interviews and observations conducted by the study’s researchers over a period of twenty years.Findings Environmental uncertainty, which served as one of the main motivators for the establishment of kibbutzim, has been diminished over their life cycle, forcing them to change their socioeconomic model of sharing. Most kibbutzim elected to employ the household’s economic private ownership strategy to move from the “maturity” to the “renewal” lifecycle stage, thereby avoiding “decline.” Three representative kibbutzim chose to deploy ultimate personal freedom, enhanced sense of belonging and shared religious practice strategies to reach the renewal stage.Practical implications Current crises, such as weather disasters, pandemics and wars, have demonstrated the justification for the existence of shared leadership communities. This study considers the advantages and pitfalls of economic and psychological conditions necessary for sustaining such communities over the period of their life cycles. We propose that out of the four strategies analyzed, only the strategy of economic private ownership can be sustained under conditions of global, national and commune’s increasing levels of individualism.Originality/value This study introduces historical, organizational and generational elements into the commonly described construct of organizational and product life cycles. It describes four variations of the communal sharing socioeconomic model that have been adopted to combat the degradation of the communes into the decline stage and evaluate their viability. The study therefore generalizes life cycle theory to non-for-profit organizations, making life cycle theory more specific.

Personnel motivation in the sphere of business management

Introduction. The paper deals with the peculiarities of personnel motivation in the field of business management that organization and use of values management help to strengthen the value of staff identity and is focused on the formation of the value system in the company as a whole. The purpose of the paper is to study of the personnel motivation system in the field of business management. Results. The result of the study is the generalization and systematization of the concepts of management of value staff. According to the results of the study, dominant trends in the organizational behavior of employees were revealed, depending on their level and tendency to changes in work. Increasing labor productivity and efficiency can be achieved by using your own potential through a motivational mechanism and makes work interesting. The peculiarities of changes in the work used by employees in organizations do not allow them to reduce the stress of working with people, which inevitably leads to psycho-emotional burnout. The methods used allow to provide the risks of professional burnout, the dismissal of the employee and the reduction of qualitative indicators, as well as to determine the dominant strategy of rethinking their organizational behavior. Conclusion. Value management integrates economic (labor efficiency) and psychological (involvement, relationships, satisfaction from work). It is an integral part of a developed organizational culture and becomes available only at a certain stage of the company's life cycle. The management of values based on a resource approach allows the leader to improve the economic indicators of the organization at the expense of personal resources of employees (through their involvement, identification of personal values with values of the organization) without the use of additional financial incentives and penalties.

Organizational structure of management of an international company

Aim. To identify the main directions and specific features of international company management, as well as to determine the structural criteria, distinguishing features and types of international corporations.Objectives. To consider different typologies of organizational structure of management of an international company; to characterize the main problems, strategies and specific features of personnel management of an international firm.Methods. The authors used modern methods. Methods: modern methodology of socio-economic research, including system and process approaches, method of comparative analysis, empirical and analytical methods.Results. The study of organizations with multinational composition has shown that the management of such a team requires consideration of several aspects. First, it is necessary to pay attention to the static aspect, i.e. specific features of the composition, structure and conditions of personnel formation. Secondly, it is advisable to consider the team in dynamics and analyze its development over time, from the moment of formation to disbandment. Thirdly, the management of a multinational team should take into account ethical aspects, which serve as the basis of the management system and combine static and dynamic perspectives.Conclusions. The authors found that the management system of an international company has a complex structure, regardless of the actual location of the business. The influence of such components as organizational strategy, life cycle, organizational culture, external environment and labor potential on the strategy of personnel management should also be taken into account.

Kajian Literatur: Mengungkap Faktor-Faktor Yang Mempengaruhi Kebijakan Dividen Perusahaan

The purpose of this literature review is to examine the factors that influence dividend policy. This study reviews existing literature on dividend policy and identifies several factors that affect a company's decision to pay dividends. These factors include profitability, liquidity, free cash flow, firm size, leverage, company life cycle, and asset turnover. This study finds that these factors interact with each other and affect a company's ability to pay dividends. The findings of this study provide insights for companies to develop effective dividend policies that balance investor interests and financial performance. This study also highlights the limitations of existing research and suggests avenues for future research.

Retained Earnings and Dividends in Real Estate Sector in Egypt

This study examines the trade-off between retained earnings (REs) and dividends in the Egyptian context to determine whether REs affect dividend policy and payout. Additionally, the study examines how the life cycle of a company influences the aforementioned relationships. The results of a multiple regression analysis indicate that REs are positively and significantly related to dividend policy and payout. However, when the company life cycle is introduced as a moderator, the results suggest a significantly negative relationship. Furthermore, a confirmatory test reveals that lagged REs influence dividend policy and payout. These findings carry significant implications for various stakeholders in Egypt. To the best of the knowledge of the authors, no study has investigated the causal relationship between REs and dividends in the Egyptian real estate context.

Performance management systems in startups: an analysis of stages of development and catalyst factors

PurposeThis study aims to understand the manifestation and adherence of performance management system (PMS) components in Brazilian startups, concurrently considering the different stages of development and catalyzing factors.Design/methodology/approachWe gathered data through semi-structured interviews with founders and C-level executives from 19 startups. We used an inductive and exploratory method to spot patterns and differences through content analysis, aiming for a contextual understanding of startup PMS manifestation.FindingsWe analyzed the PMS of each startup, highlighting the consistency and differences among PMS components in each stage, considering the value proposition, goals, performance perspectives, monitoring indicators, action plans and performance evaluation processes. We also observe various catalyst factors that played an important role in accelerating the early development of the PMS in each stage.Practical implicationsThis study provides a practical understanding of the meaning of each PMS component maturity that could be applied to startups in different stages and the catalyzing factors that played an important role in accelerating the initial development of PMS, providing practitioners with a holistic and situated context approach.Originality/valueThis is one of the first studies to provide empirical evidence on the manifestation and adherence of different components of the PMS in Brazilian startups, considering concurrently the organizational life cycle and existing catalyzing factors to the reality of these organizations.

The Concept Of Human Resource Management In The Life Of Business Organizations In The Digital Era

The development of digital technology has brought new challenges in managing human resources in the modern era. The concept of HR management has become the main focus of organizations in facing change. The aim of the research is to analyze the concept of HR management in organizational life in the digital era. This research uses descriptive analysis methods to study related literature and explore an in-depth understanding of HR management concepts. The main findings of this research show that human resources have a significant influence on the lifecycle of business organizations in the digital age. In the digital era, the role of human resources is becoming increasingly important because of digital transformation which influences the way work and interactions within organizations. To build a great business organization in the digital era, companies need to take strategic steps that can optimize human resource potential and respond to rapid changes in the business environment. However, in optimizing the potential of human resources there are challenges that need to be faced. To overcome this, a sustainable approach to human resources (Sustainable HRM) emerged.

Key Opinion Leaders' Interviews to Inform the Future of Benefit-Risk Planning in the Medical Total Product Life Cycle of Global Pharmaceutical and Medical Device Organizations.

Key opinion leader (KOL) interviews were conducted by the Benefit-Risk Assessment Planning(BRAP) Taskforce to seek expert opinion mainly from industry and regulatory bodies, about the current status and future direction of benefit-risk assessment (BRA) planning in the lifecycle of medical product development. The findings from these interviews are intended to help communication concerning planning for BRA between industry and regulators and shape future guidance. Key opinion leader interviews consisted of 5 questions related to BRA planning, which were administered to volunteers (mainly clinicians and statisticians) within a pool of experienced pharmaceutical and medical device professionals representing academia, industry, regulatory agenciesand a patient group. The interviewees' responses to the 5 questions were summarized. To analyze the qualitative data, a Coding System was developed to label themes arising from the interviews. The key findings from the interviews were summarized into a Master Template. A quantitative analysis based on descriptive statistics was also conducted. Of the 27 interviewees, there were 11 professionals from regulatory agencies, 11 from industry, 4 from academia and 1 from a patient advocacy group. Key findings based on the comments provided by 48% of the interviewees indicated the need of incorporating BRA into other (e.g., existing) processes with the importance of alignment between processes being stressed in the comments provided by 59% of the interviewees. Commencing BRA early in the product lifecycle was emphasized in comments provided by 44% of the interviewees. Among other needs identified were an appropriate contextualization of benefits and risks (based on comments provided by 41% of interviewees) through adoption of an integrated approach with structured support by regulatory agencies and a need for understanding the audience with better communication of benefit-risk (BR) among all stakeholders (based on comments provided by 44% of the interviewees). Almost all comments provided by interviewees (96%) highlighted the importance of utilizing patient experience/preference to guide new product development and BRA. Comments provided by 74% of the interviewees expressed the need to understand patient tolerance for risk and trade-offs, with a majority (78%) of interviewees highlighting how to gather information, and 59% stressing the need for the selection and development of appropriate methodologies as important considerations for enhancing the quality and relevance of the data collected from patients. Interviewees indicated that BRA should commence early in the medical product development and inform decision-making throughout the product lifecycle. Better planning and integration of BRA into existing processes within industry would be valuable. The importance of incorporating the patient voice into BRA and medical product development was emphasized. Other key findings from the KOL interviews included a need for improved communication of BR information, and establishment of methodologies for performing BRA and soliciting patient input.

Corrupt practice and sustainability reporting: Lifecycle perspective

AbstractThe study employs a lifecycle perspective to investigate the relationship between corrupt practices and sustainability reporting. The final sample is composed of 1388 firms from four European countries, namely France, Germany, UK, and Sweden. Data were retrieved from the Thomson Reuters database from 2015 to 2022. The findings revealed that corruption significantly reduces sustainability disclosure across different life cycle stages, albeit with varying magnitudes, perhaps due to the misallocation of resources and lack of incentives. The findings also showed that the detrimental effects of corruption on sustainability reporting is most profound during the “Shake‐Out” stage of a company life cycle. By adopting a lifecycle perspective, the research offers a new and in‐depth understanding of corruption's impact on environmental disclosure, offering policymakers and regulators valuable insights into enhancing environmental and sustainability practices.

СОПОСТАВИТЕЛЬНЫЙ АНАЛИЗ ЖИЗНЕННОГО ЦИКЛА ОРГАНИЗАЦИИ ПО МОДЕЛИ И. АДИЗЕСА И ЖИЗНЕННОГО ЦИКЛА ПРОЕКТА В РАМКАХ ПРОЕКТНООРИЕНТИРОВАННОЙ МЕТОДОЛОГИИ УПРАВЛЕНИЯ

The relevance of the topic is determined by the existing conditions of transition of modern organizations to new management paradigms. World trends of project-oriented management are increasingly penetrating into domestic management practices. In domestic practice, the diversification of operational processes of the organization from projects faces difficulties in determining the intersection of the stages of the life cycle of the organization and the life cycle of the project, especially in the framework of strategic projects of the organization. Project-oriented management methodology is a modern means of ensuring a high level of competitiveness, but does not have sufficient understanding on the part of strategic and operational management of the organization. The greatest interest in this article is shown to the search for ways to form new approaches to the organization of project-oriented management in modern domestic organizations. Also, special attention is paid to the analysis of the current mechanisms of organization life cycle management of the organization and the project, based on the mechanism of combining the two approaches to management. The analysis of the application of the life cycle model of I. Adizes in the management of modern domestic organizations, as well as the analysis of the applicability of the traditional life cycle model of project management. The aim of the study is to identify ways to manage modern organizations by combining Adizes' life cycle model and the project life cycle model. The objectives of the study are reduced to the analysis of key factors contributing to the integration of the two approaches to the management of project-oriented organizations. Research results. The comparative analysis of the model of the life cycle of the organization I.Adizes and the model of the life cycle of the project is carried out. on the basis of results of the analysis of characteristics of stages of each of the models, proposals on use of the model of the life cycle of the project as a basic paradigm of management of the project-oriented organization as a whole are made. The problem of applicability of the proposed methodology is revealed, which requires practical confirmation and additional theoretical study.

2030 oil palm plantation carbon footprint estimation using O-LCA and forecasting

Since palm oil products have a crucial role in society development, palm oil business in Indonesia has grown significantly over the past few decades. However, this industry is frequently linked to environmental issues, particularly its potential emission of greenhouse gases (GHGs). This study attempts to estimate the carbon footprint of a palm oil company's operation for the year of 2030. In doing so, a novel methodology that consists of organizational lifecycle assessment (O-LCA), simple linear regression (SLR), and double exponential smoothing (DES) methods is proposed. O-LCA is used to identify the sources of emission and estimate the amount of the emission generated, while SLR and DES are used to forecast the sources. As the result, the carbon footprint in 2030 is estimated to be 62,758,433.56 kg Carbon Dioxide equivalent (CO2eq) where on average a ton of crude palm oil (CPO) produces 1.08 ton CO2eq. The study also discloses that the three largest emission sources are palm oil mill effluent (POME), fertilizer, and transportation. The forecasting methods used are quite accurate with mean absolute percentage error (MAPE) of less than 10%. The results of this study can shed a light to help Indonesia achieving its target to reduce GHG emission by 2030.

Pengaruh Siklus Hidup Perusahaan, Board Size, Sales Growth, Dividend Payment dan Research and Development Expenditure terhadap Cash Holding

This research aims to analyze the influence of the company's life cycle, board size, sales growth, dividend payment, and research and development expenditure on cash holding. The data used in this study are secondary data sourced from the annual reports of manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2022. The research sample was selected using purposive sampling, resulting in 25 companies as samples. The data analysis method used for hypothesis testing is multiple linear regression using SPSS software. The research results indicate that the Company's Life Cycle has a positive influence on Cash Holding, while Board Size, Sales Growth, Dividend Payment, and Research and Development Expenditure have a negative influence on Cash Holding. This research is expected to be considered by management and investors to pay attention to the company's life cycle, board size, sales growth, dividend payment, and research and development in order to maintain cash holding stability and minimize losses. Keywords: Board Size, Cash Holding, Company Life Cycle, Dividend Payment, Research And Development Expenditure, Sales Growth.

The Influence of Brand Image and CRM on Customer Loyalty in the Fashion Industry in Lamongan (Case Study at World Hijab Outlet)

Indonesian people have extensive knowledge about the fashion industry, and developments related to fashion in Indonesia are experiencing a very worrying acceleration. So that a company's life cycle can continue to operate, grow and achieve its goals, the fashion industry in Indonesia is increasingly tightening market competition. CRM and customer perception of brand image are important factors in building consumer loyalty. The purpose of this writing is to determine the impact of customer loyalty and (CRM) on brand image in the fashion sector in Lamongan. This writing category uses quantitative methodology, collecting data from a sample of 90 respondents by distributing questionnaires through survey techniques using random sampling. The analysis was carried out using SPSS version 26. The results of this paper show that the Brand Image (X1) and Customer Relationship Management (CRM) (X2) variables have a positive and significant effect on customer loyalty (Y).

CEO Type and Firm Performance: Evidence from Nasdaq Baltic

Despite the well-established characteristics of shareholder-CEOs and professional-CEOs, previous research has yielded inconclusive findings on the actual impact of the separation of shareholding and management on firm financial performance. This study aimed to address this gap by going off the beaten path of research centered on the U.S.-listed firms and investigating 55 firms listed on the Nasdaq Baltic market in the post-Soviet countries of Estonia, Latvia, and Lithuania from 2017 to 2021. While professional-CEO-led firms displayed higher Tobin’s Q (M = 1.37) compared to shareholder-CEO-led firms (M = 1.17), and shareholder-CEO-led firms had a higher average ROE (M = 7.76%) compared to professional-CEO-led firms (M = -1.74%), independent samples t-test analysis revealed that these differences in either stock market performance (p = .250 > .05) or shareholder return (p = .193 > .05) were statistically insignificant. These findings challenge organizational life cycle theory and agency theory predictions, aligning instead with stewardship theory and upper echelons theory, suggesting that CEO characteristics, motivation, and actions, while clearly distinct for shareholder-CEOs and professional-CEOs, are not the sole determinant of financial performance in mature firms. Accordingly, shareholder-CEOs, other stockholders, and boards of directors should draw support from these findings in their considerations regarding firm leadership.

The Role of Entrepreneurial Leadership to Maintain Company Performance Post Mergers & Acquisition

<p><em>Mergers and acquisitions (M&A deals) are one of the most important events in a company's life cycle and have a significant impact on a company's operations and activities. There are 3 objectives of this research, namely (1) Investigating factors (criteria) of acquiring companies and target companies in the Merger and Acquisition process (2) Investigating leadership characteristics in post-merger and acquisition companies (3) Investigating the role of leadership in achieving company performance that has been achieved. completing the merger and acquisition process in the insurance industry. Researchers used a qualitative approach with a case study method. Based on the level of crystallization of the research question, this research is an exploratory study. This research uses interviews as a primary data source obtained from sources. Qualitative data analysis in this research uses a thematic analysis approach, which is the basic method for conducting qualitative analysis with the help of NVIVO software. Based on the results of research and discussions that have been carried out, the conclusions that can be drawn are (1) factors (criteria) for acquiring companies and target companies in the merger and acquisition process, each of which has its own specificity (2) leadership roles in post-merger and acquisition companies to achieve organizational performance and growth of experience, vision and knowledge; decision making skills; communication skills; team building skills and skills in managing change (3) Key variables for the performance of companies that have completed the merger and acquisition process in the insurance industry are the scope of the merger and acquisition process, the methods used to complete the M&A process and the impact of M&A on performance , employees, work partners and customers.</em></p>

Dividend policy in indonesia: evidence from manufacturing companies

This research attempts to identify the factors affecting dividend policy decision. The independent variables of this research are corporate governance (proxied by audit quality and board independence), investment opportunities, collateralizable assets, and company life cycle. Also previous years dividend and profitability as control variables. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2018-2022. The sample was selected using purposive sampling methods and 62 sample companies that met the criterias were obtained. The data was analyzed using logistic regression analysis technique. This findings of this research confirm that company life cycle has a positive and significant effect on dividend policy. As companies reach the maturity stage, the propensity to pay dividends increases. Meanwhile, corporate governance, investment opportunities, and collateralizable assets do not affect dividend policy of manufacturing companies. Furthermore, the control variables previous years dividend and profitability have a positive and significant effect on dividend policy of manufacturing companies.

Organizational Climate in Construction Companies: A Systematic Literature Review

The construction industry is fraught with risks due to the use of heavy machinery and work at heights, leading to increased occupational accidents. Understanding how the work environment affects personnel adaptation is crucial, as a negative environment can have detrimental consequences on the physical and mental health of workers. The aim of this study is to identify and examine the significant dimensions, factors, and models related to the organizational climate, with a particular focus on the construction sector. A systematic literature review was conducted following the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) protocol, utilizing the SCOPUS database, from which 176 studies were obtained through search strings. Of this set, 142 were selected for final analysis. The results reveal that China has the highest number of studies on the organizational climate in construction. Regarding dimensions, emphasis is placed on occupational health and safety. Factors include a classification for dimensions, models, and other general factors. The model identified in studies with the most relevance is the JD-R (job demands–resources) model, which helps us to understand how job characteristics promote employee well-being. The implications of this study underscore the need for further research related to the work environment, implementing changes in occupational safety and health, and highlighting the importance of fostering a positive work environment from the early stages of organizational development. These findings provide valuable insights to refine labor practices, design more effective models, and guide future research in the realm of organizational climate in construction sector companies.