Large-sized Enterprises Research Articles

The Effect of Desk Tax Audit Practice on Tax Revenue Collection among Medium and Large Size Enterprises in Kenya

Purpose: Tax is a major issue of discussion for both developed and developing countries. For there to be significant progress in any nation, the government should look for ways of raising income to meet the needs of its citizens. The main objective of the study was to determine the effect of desk tax audit practice on Tax revenue collection among medium and large size enterprises in Nairobi region, Kenya. The study was guided by Lending credibility theory. Methodology: The target population was 562 employees in the Medium Taxpayer Office and Large Taxpayers Office Nairobi region, out of which 234 was sampled, and 167 respondents managed to fill and return the questionnaires implying a 71.4% response rate. Primary data was collected using structured questionnaires that was filled by employees in Medium Taxpayers Office and Large Taxpayers Office in Nairobi region. The study employed an explanatory research design. Data was then analyzed using descriptive statistics, Pearson’s correlation &regression model and finally Multiple regression model. Results: The study further found that Desk tax audit had a positive and significant effect on tax revenue collection β =0.329 p-value =0.0000<0.05. Recommendation: Based on the findings, the government should consider strengthening desk tax audit practices to enhance tax revenue collection. Policies could be developed to ensure regular and comprehensive desk audits are conducted to identify and address tax compliance issues promptly.

The impact of patent infringement litigation decisions on firms’ innovation performance in China

The judiciary protects the value of innovation through remedies such as injunctions and damages when patent rights are infringed, adjusting the expected returns on future innovation activities for firms. Based on data from 1,062 Chinese firms involved in Patent Infringement Litigations (PILs), this study uses three-way fixed-effects Poisson panel regression models to examine the dynamic impacts of a PIL win-or-lose decision on breakthrough and incremental innovation performance for plaintiff and defendant firms. The study finds that plaintiff micro and small-sized enterprises (MSEs) can only engage in short-term breakthrough innovation after winning a PIL. Plaintiff medium and large-sized enterprises (MLEs) tend to adopt the patent defence strategy after winning, while losing a case positively impacts their breakthrough and incremental innovation. Defendant firms adopt the strategy from incremental innovation to breakthrough innovation after winning, while losing inhibits their innovation. The current Chinese patent system has an imbalance in incentivizing innovation for MSEs. Whether winning or losing, defendant MSEs participating in litigation significantly inhibit their innovation performance at different levels. This paper provides a multidimensional angle for studying the relationship between patent protection and corporate innovation.

Inhibiting or promoting? The impact of carbon emissions trading on corporate environmental responsibility

Carbon emissions trading (CET) policy presents a crucial market-oriented environmental strategy to shape corporate environmentally responsible behaviour. However, how market-oriented environmental strategy may affect corporate environmental responsibility remains to be further investigated. Based on the practice of China's CET, this paper investigates the impact of market-oriented environmental strategy on the environmental responsibility level of high‑carbon enterprises in China. The relevant results are threefold. 1) Contrary to conventional wisdom and CET policy expectation, China's CET policy discourages high‑carbon enterprises from fulfilling environmental responsibility, leading to an overall decrease of 32.6 % in the environmental responsibility level. 2) China's CET policy strengthens the financing constraints of high‑carbon enterprises, which makes them face a financial dilemma wherein it is challenging to balance environmental management and production operations in the absence of financial support. 3) Compared with non-state-owned enterprises and small- and micro-sized enterprises, the inhibitory effect of China's CET policy on the environmental responsibility level of state-owned enterprises (SOEs) and medium- and large-sized enterprises (MLEs) is stronger, whereas the inhibitory effect of financing constraints induced by China's CET policy on the environmental responsibility level of SOEs and MLEs is weaker.

Efficiency Analysis of Human Capital Investments at Micro and Large-Sized Enterprises in the Manufacturing Sector Using Data Envelopment Analysis

Efficiency Analysis of Human Capital Investments at Micro and Large-Sized Enterprises in the Manufacturing Sector Using Data Envelopment Analysis

Typology of employers offering line manager training for mental health.

Mental ill health has a high economic impact on society and employers. National and international policy advocates line manager (LM) training in mental health as a key intervention, but little is known about employer training provisions. To explore the prevalence and characteristics of organizations that offer LM training in mental health. Secondary analysis of existing longitudinal anonymised organizational-level survey data derived from computer-assisted telephone interview surveys collected in four waves (2020:1900 firms, 2021:1551, 2022:1904, 2023:1902) in England, before, during and after a global pandemic. The proportion of organizations offering LM training in mental health increased pre- to post-pandemic (2020:50%, 2023:59%) but 41% do not currently provide it. Logistic regression confirmed that LM training is more likely to be offered by large-sized enterprises, organizations with a larger proportion of employees who are younger (aged 25-49), female, disabled and from ethnic minority communities. Sector patterns were inconsistent, but in 2023, organizations from the 'Hospitality' and 'Business Services' sectors were more likely to provide LM training than other sectors. Continued efforts are needed to increase the proportion of employers offering LM training in mental health, particularly small- to medium-sized enterprises, and organizations with predominantly male, White and/or older workforces.

The Effect of Corporate Culture and Structure on Knowledge Sharing: The Case of Health and Beauty Retail Sector in Ho Chi Minh City, Vietnam

This research investigates the essence of the association between the three concepts, including corporate culture, corporate structure, and knowledge sharing. In this regard, more specifically, the goal of the paper is to determine the role that corporate culture and structure play in improving knowledge sharing in large health and beauty enterprises in Ho Chi Minh city, Vietnam. The quantitative research obtains data from 273 eligible respondents who currently are employees of large-sized enterprises in the sector in Ho Chi Minh City, Vietnam, such as Pharmacity, Guardian, Watsons, Hasaki, etc.; the collected data is then analyzed by the SPSS Statistics software. In findings, it is shown that factors such as ‘support and collaboration’, and ‘leadership commitment’ affect positively on knowledge sharing, yet ‘formalization’ and ‘centralization’ influence negatively on knowledge sharing. On a different note, it appears that the factor ‘learning and development’ does not impact knowledge sharing in this context.

Building Micro-Foundations for Digital Transformation: A Moderated Mediation Model of the Interplay between Digital Literacy and Digital Transformation

In an era where digital transformation (DGT) is pivotal for organizational resilience and competitiveness, integrating sustainability into the digitalization process has emerged as a strategic imperative. By employing the resource-based view (RBV) and the dynamic capability theory (DCT), this study delves into the micro-foundations of DGT in medium- and large-sized enterprises, highlighting the synergistic role of managerial digital literacy in fostering digital transformation through the mediation role of digital readiness and the moderation role of the top management team (TMT). To fulfill the objectives of this study, data were collected through a cross-sectional mail survey, yielding responses from 235 senior and mid-level managers across medium- and large-sized firms in various industries within Turkey. Results have confirmed that digital literacy significantly enhances digital transformation and readiness, laying the groundwork for successful digital transformation initiatives. Digital readiness significantly mediates the relationship between digital literacy and digital transformation, indicating that enhancing digital literacy is a crucial step that indirectly influences digital transformation through improving digital readiness. The moderating effect of top management team (TMT) behavioral integration on the digital literacy and digital readiness link is affirmed, highlighting its critical role in facilitating organizational digital adaptation. TMT behavioral integration does not positively moderate the direct relationship between digital literacy and digital transformation. The study’s findings offer a novel lens on digital transformation, revealing that the interplay between digital literacy, readiness, and TMT behavioral integration crafts a strategic scaffold for enhancing organizational agility and competitive edge in the digital era.

Cultural Values as Catalysts of Technological Innovation for a Sustainable Future

Innovation is a key element for companies that aim to achieve and sustain a competitive advantage. Recently, a great number of academics and practitioners have focused on the role of cultural values to provide further incentives to firms to invest more in innovation that will give them a market edge. The purpose of this paper is to provide further insights into the relationship between cultural values and innovation. Primary data were collected from top managers in medium- and large-sized enterprises to determine how cultural values affect four types of technological innovation. The results indicate that two cultural values have a significant influence on firms’ innovative practices. Collectivism and uncertainty avoidance have a significant negative impact on radical, process and product innovation. Thus, we argue that managers who emphasize their personal ambitions and are comfortable with ambiguity are more likely to achieve innovation in their organization.

Quantity or quality? The effect of green finance on enterprise green technology innovation

PurposeThis paper aims to explore the impact of green finance on the heterogeneity of enterprise green technology innovation and the underlying mechanism between them.Design/methodology/approachUsing the data of China's A-share listed enterprises from 2008 to 2020 and the fixed effect model, the authors empirically explore the relationship and mechanism between green finance and green technology innovation by constructing the green finance index while considering both the quality and quantity of innovation.FindingsThe study suggests that green finance is positively related to the quality and quantity of enterprise green technology innovation, while green finance is more effective in stimulating the quality of green technology innovation than quantity. In addition, alleviating financial mismatch and improving the quality of environmental information disclosure are core mechanisms during the process of green finance facilitating green technology innovation. Furthermore, green finance exerts a more positive effect on the quality and quantity of green technology innovation with large-size enterprises, heavily polluting industries and enterprises in the eastern region.Originality/valueThis paper enriches the literature on green finance and green technology innovation and provides practical significance for green finance implementation.

Agile Leadership from the Perspective of Dynamic Capabilities and Creating Value

This article aims to contribute to a leadership-based theory of dynamic capabilities and creating value. As a contribution to the economic dimension of sustainability, the mediation role of dynamic capabilities in the effect of agile leadership on creating value has been examined within the framework of the developed hypotheses and the relationships and interactions among agile leadership, dynamic capabilities, and creating value have been revealed. In this context, the data were obtained from 540 participants who work as middle- and upper-level managers in medium-sized and large-sized enterprises in various cities in the northwest of Turkiye, such as Sakarya, Kocaeli, and Istanbul, which are the locomotives of the Turkish economy. Structural Equation Modeling (AMOS) was used to examine the interaction between variables. The findings of this research demonstrate that dynamic capabilities have a full intermediary effect on the impact of agile leadership on creating value.

Artificial intelligence technology innovation and firm productivity: Evidence from China

This study empirically examines the influence of artificial intelligence (AI) technology innovation on productivity using a sample of Chinese-listed companies. The results underscore that AI technology innovations can significantly enhance firms' total factor productivity. Moreover, while this positive impact is generalizable across firms, it is more pronounced in large-size enterprises, state-owned enterprises, and labor-intensive industries. Additionally, the mechanisms analysis reveals that cost reduction, increased utilization of highly skilled labor inputs, facilitation of digital transformation, and improvement in innovation efficiency are mechanisms through which AI technology innovation enhances productivity.

The research on non-linear relationship between enterprise digital transformation and stock price crash risk

This paper uses data from Chinese A-share listed enterprises to examine digital transformation’s impact and intrinsic mechanisms on the risk of stock price collapse. This paper finds that the impact of digital transformation on the risk of stock price collapse follows an inverted U-shaped trend characterized by initial exacerbation followed by subsequent suppression. Furthermore, we find that as most Chinese enterprises are still positioned at the left end of the inverted U-shaped curve in terms of their level of digital transformation, the impact of digital transformation on the risk of the stock price collapse is mainly characterized by exacerbation. Moreover, we discover that digital transformation influences the risk of stock price collapse by increasing agency costs and fostering managerial overconfidence. Lastly, the heterogeneity analysis results indicate that digital transformation’s impact on the risk of stock price collapse varies among different types of enterprises. The exacerbation effect of the former on the latter is primarily observed in small-sized and non-high-tech enterprises. Additionally, as the digital transformation progresses, large-sized enterprises and high-tech enterprises can benefit more rapidly from its positive empowering effects.

Digital finance and stock price crash risk

This paper examines the effects and mechanisms of digital finance on the risk of stock price collapse using a sample of Chinese A-share listed enterprises from 2011 to 2020. The finding indicates that digital finance has the ability to prevent corporate share price collapse, with the depth of digital finance usage exerting a significantly stronger effect compared to the breadth of digital finance coverage. Meanwhile, the results from the intrinsic mechanism analysis reveal that the information transparency, agency costs, and stock price synchronization act as mediating variables through which digital finance to inhibit the risk of stock price collapse. Furthermore, our empirical results reveal heterogeneity in the inhibitory effect of digital finance on the risk of stock price collapse among different types of enterprises. The aforementioned effect is significant for large-sized enterprises, state-owned enterprises, and enterprises operating in financially developed regions. However, it is not significant for small-sized enterprises, private enterprises, and enterprises in financially underdeveloped regions. By focusing on taking digital technology to alleviate information asymmetry, this paper clarifies the intrinsic mechanisms and applicable environments through which digital finance influences the risk of stock price collapse. Ultimately, this paper provides novel empirical evidence on strategies for reducing the risk of stock price collapse and maintain stability in financial market.

The Cost - Based Pricing: Research in Pharmaceutical Enterprise in Hanoi

The authors investigated and evaluated the factors affecting cost-based pricing in pharmaceutical enterprises in Hanoi. Data were surveyed and collected from 77 pharmaceutical enterprises in Hanoi in 2023 and analyzed using statistical tools. Pharmaceutical enterprises in Hanoi include large-sized enterprises and small and medium-sized enterprises. Survey subjects are mainly business administrators and accountants. The survey results show that there are three factors affecting the cost-based pricing method in pharmaceutical enterprises in Hanoi: (1) the degree of influence in price determination sales; (2) cost information; and (3) market share. Based on the obtained results, the authors present new proposals for applying cost management accounting methods to product pricing in pharmaceutical enterprises in Hanoi. Research also shows that businesses should invest in a cost management accounting system to provide information useful to managers in making product pricing decisions, especially when cost information is an important factor that has the strongest influence on the method of product pricing in pharmaceutical enterprises in Hanoi.

Enterprise-Based Participatory Action Research in the Development of a Basic Occupational Health Service Model in Thailand.

Various basic occupational health services (BOHS) are provided, particularly in-plant BOHS; however, it might be necessary to start expanding BOHS. The current study focuses on BOHS model development using participatory action research (PAR) at a large-sized enterprise in northeastern Thailand. The PAR began with a situation analysis using ILO Convention C161, problem and cause analysis, the development of an action plan, observation and action, evaluation, and replanning. The research tools included interviews, focus group discussions (FGDs), and participant observations. The participants included managers, human resource staff, safety officers, and workers. Both inductive and deductive thematic analyses were undertaken. The results showed that (1) education and learning experience led to the workers detecting work-related diseases early by themselves and the implementation of medical surveillance programs; (2) the workers' occupational health needs led to return-to-work assessments and first aid room system development; (3) the employer's experience led to appropriate fit-for-work examinations and emergency preparedness; and (4) the feedback from BOHS providers led to a hospital-to-in-plant return-to-work conversion. The study concluded that the enterprise could develop fit-for-work and return-to-work assessments as per the ILO Convention C161 under the policy; however, medical surveillance and the first aid room system need to be developed through counseling at the hospital's occupational medicine clinic.

The Relationships Between Technology Adoption, HR Competencies, and HR Analytics of Large-Size Enterprises

Purpose: The aim of this study is to explore the organizational construct that have relationship to HR Analytics in large-size organizations that operate their businesses in Thailand. Theoretical framework: Technology Adoption and HR Competencies are the two organizational constructs that are introduced in this study to examine their relationship with the HR Analytics. Design/methodology/approach: The study adopts a confirmatory factor analysis to develop the structural equation model through data collection from large-size organizations in Thailand. Findings: The hypotheses of the proposed conceptual framework are confirmed at significant level of p < 0.01. In addition, the study also provided statistical confirmation of the role of Technology Adoption as a mediating factor of HR Competencies to HR Analytics. Research, Practical & Social implications: The study gives the results to support the call from many authors around the area of HR Analytics and its influence on organization management. Originality/value: The study offers pioneer views on the relationship of relevant organizational dimensions to the HR Analytics and helps to bridge the gaps on the existing studies.

Assessing consumer perceptions of chemical leasing business models and possibilities for adoption by Taiwanese manufacturers

Chemical strategies for non-toxic environmental sustainability have received much attention. However, chemical leasing is still a nascent business strategy in Taiwan. Using the unique case of Taiwan, this paper presents the first empirical data from pilot research studying the elements influencing a firm's underlying cognition and readiness to apply the innovative business model. We estimate a two-step hybrid method of the partial least squares structural equation and logit regression based on technology acceptance theories to explore the concerns and chances of Taiwanese manufacturing from a consumer's perspective at a policy level. Our findings revealed that most potential users still sit on the fence regarding whether to adopt, particularly in the neutral sphere of perceived ease of use. The likelihood of adoption increases by 8.8 % for every ten green knowledge level development points. Environmental awareness, perceived ease of use and usefulness, and risk preference toward sustainability and green production are essential decision-making improvement variables for encouraging chemical consumers. Concerns around the loss of technological know-how, noncompliance with government inspections and laws, and labor substitution may hinder their implementation, especially for large-sized enterprises. Chances would decrease by 13.4 % and 6.9 % for additional levels of concern, highlighting the need for trust and coordination among stakeholders in developing additional promotion guidelines for the authorities.

Labor misallocation and productivity growth in Vietnamese manufacturing firms

PurposeThis research identifies the level of labor misallocation in Vietnamese manufacturing sector for the period 2005–2019. The paper also examines the effects of labor misallocation on productivity in Vietnamese manufacturing firms controlled by industry- and firm-level factors.Design/methodology/approachThe level of labor misallocation and efficiency gains in total factor productivity (TFP) are assessed using Vietnam's annual enterprise survey data for the period 2005–2019 and Hsieh and Klenow (2009) productivity decomposition framework.FindingsThe results indicate four main points. Firstly, labor misallocation tends to increase from 2005 to 2019. Secondly, labor misallocation by firm ownership and technology level is found to be highest in state-owned enterprise and low-tech industries, whereas foreign direct investment and high-tech firms have lowest labor misallocation. Labor misallocation in small- and medium-sized enterprises is higher than in large-sized enterprises and is equivalent to overall sample. Thirdly, labor misallocation decreases productivity in manufacturing firms. The firm-level factors such as bigger technology gap, external capital, firm scale and poor liquidity ratio decrease productivity in manufacturing firms. Whereas firm-level factors such as Vietnam's accession to the WTO, reasonable corporate tax structure, capital intensity, human capital and firm age increase productivity of manufacturing firms. The industry-level factors such as FDI horizontal, forward and supply backward spillovers promote productivity from foreign firms to domestic ones. Meanwhile, only backward linkages reduce productivity of firms. Finally, by difference-in-differences (DID) method, the result indicates foreign firms have higher average labor productivity than domestic firms before or after Vietnam's accession to the WTO. After joining WTO, the average labor productivity of foreign firms is increased by 854 million VND while the average labor productivity of domestic firms is increased by 895 million VND. The DID between the two groups (domestic firms and foreign firms) before and after Vietnam's accession to WTO is 41 million dong.Research limitations/implicationsThe main limitation of the study is that the market is assumed perfectly competitive. The model focuses on selective factors affecting labor productivity.Originality/valueThe focus of many previous international research papers was generally to look at the level of labor misallocation in developed countries. However, knowledge about labor misallocation is limited, particularly in the context of developing countries. This paper examines the level of labor misallocation by region, ownership, level of technology and firm size on productivity and the effect of misallocation on productivity in Vietnamese manufacturing firms.Peer reviewThe peer-review history for this article is available at: https://publons.com/publon/10.1108/IJSE-09-2021-0552.

Heterogeneous changes of chemical compositions, sources and health risks of PM2.5 with the “Clean Heating” policy at urban/suburban/industrial sites

China has enacted the “Clean Heating” (CH) policy in north China. The domain-specific impacts on PM2.5 constituents and sources in small cities are still lacking, which obstruct the further policy optimization. Here, we performed an intensive observation covering the heating period (HP) and pre-heating period (PHP) in winter of 2017 at urban (UR), industrial (IS), and suburban (SUR) sites in one of the “2 + 26” cities. The mean PM2.5 concentrations at UR and IS decreased by 15.2 % and 4.6 %, while increased by 9.8 % at SUR in the HP compared with the PHP, indicating the heterogeneous responses. The lowest contribution percentages of coal combustion (14.6 %) and industrial emissions (17.1 %) to PM2.5 at UR in the HP implied the CH policy played more effective role. The most increase in NO3−/SO42− ratio by 26.8 % and the highest NO3− concentration at UR in the HP were linked mainly with the thermal-NOx emitted from natural gas (NG) burning in view of NOx emission reductions from other sources. The highest concentrations of OC, SO42−, K+, and Cl−, and contribution percentages of biomass burning (20.0 %) and coal combustion (24.8 %) to PM2.5 at SUR in the HP evidenced the enhanced usage of biomass/coal. Coal banning in the HP at IS and UR led to the obvious decreases in OC, SO42−, As, and Sb. Secondary nitrate became the largest PM2.5 source at IS and UR in the HP. Coal banning, emission control on large-size enterprises and ignored control on small-size enterprises efficiently modified the concentrations and health risks of heavy metals. The lowest carcinogenic risks moved from SUR in the PHP to UR in the HP. The policies on de-NOx of NG-burning related enterprises, reduction of biomass/coal usage in suburban area, and strict regulation of small-size enterprises were urgently need to further improve the air quality.

Digital responses of SMEs to the COVID-19 crisis

PurposeThis paper aims at exploring the factors that are important for the digital development of small and medium-sized enterprises (SMEs) in response to the coronavirus disease 2019 (COVID-19) crisis compared to large-sized enterprises.Design/methodology/approachUsing data from a survey in Greek firms during the pandemic, econometric models are estimated to identify factors that are related to the expansion of digital marketing and e-commerce practices of SMEs and large-sized enterprises based on the technology–organization–environment framework.FindingsThe results suggest that while further investments in information and communication technology (ICT) infrastructure are important for the digital development of SMEs during the COVID-19 crisis, it is the innovative activities that advance the digitalization of large-sized enterprises. Also, SMEs, which implement flexible human resource (HR) practices (such as remote work) and face delays in the supply chain due to the pandemic, appear to have increased probability of expanding their digital marketing and e-commerce. On the contrary, HR practices do not seem to matter for large firms, while new regulations appear to discourage their digital development during the COVID-19 crisis.Originality/valueThis is the first study which empirically explores the digital reactions of SMEs compared to those of large-sized enterprises in a pandemic crisis context. It advances the limited knowledge on the potentially different responses of SMEs and large-sized enterprises to major external shocks with respect to their digital marketing and e-commerce expansion.