A Statistical Conversion Technique: Objective and Perceptive Financial Measures of the Performance Construct

Tehrani, Minoo; Noubary, Reza

doi:10.1177/1094428105275375

Cited by 9 publications

(3 citation statements)

References 35 publications

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“…We chose perceptual instead of objective measures of financial performance because they are less likely to be influenced by confidentiality, sensitivity, etc. (Venkatraman and Ramanujam, ), are reported to show a high degree of correlation with objective measures (Tehrani and Noubary, ) and are common in CSER research (Orlitzky et al ., ). Moreover, perceptual measures should be used in cross‐country studies because of the difficulties in adjusting cross‐country differences in accounting practices, varying exchange rates and financial reporting practices (Brouthers et al ., ; Woodcock et al ., ).…”

Section: Methodsmentioning

confidence: 99%

Environmentally Sustainable Development through Stakeholder Engagement in Developed and Emerging Countries

Dögl

Behnam

2014

Bus Strat Env

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This cross-country study investigates the antecedents and outcomes of corporate environmental responsibility (CER) practices in developed and emerging countries. Based on stakeholder and institutional theory, we conducted an empirical study among firms in Germany, USA, India and China. We found support for a significant positive relationship between regulatory, market and social stakeholder influences, CER practices and business outcomes in the total and individual country samples. Regarding country differences, our data reveal significant similarities and differences between developed and emerging countries. Market stakeholder influences are stronger in developed countries, whereas regulatory and social stakeholder influences do not differ significantly between the two country groups. The relationship between CER practices and positive business outcomes is stronger in emerging than in developed countries. Implications for institutional theory and organizations are outlined.

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Section: Methodsmentioning

confidence: 99%

Environmentally Sustainable Development through Stakeholder Engagement in Developed and Emerging Countries

Dögl

Behnam

2014

Bus Strat Env

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“…Les données financières sont souvent difficiles d'accès dans les PME et peuvent même constituer un frein à la participation des dirigeants aux enquêtes sur le terrain. On peut dès lors leur substituer des mesures subjectives ou perceptuelles qui, bien qu'étant imparfaites, donnent une estimation approximative de la performance des PME (Sapienza, Smith et Gannon, 1988 ;Tehrani et Noubary, 2005). Ces indicateurs ont aussi l'avantage de prendre en compte, du moins partiellement, les objectifs de performance des dirigeants, ce que ne peuvent faire directement les données financières (Jarvis et al, 2000).…”

Section: éChantillonunclassified

Relation entre les compétences du dirigeant de PME et la performance de son entreprise

Pettersen

St‐Pierre

Brutus³

2012

ipme

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Résumé La pression qu’exerce l’environnement d’affaires sur les dirigeants de PME les oblige à se comporter de façon particulièrement efficace pour assurer la performance de leur entreprise. Mais quels sont ces comportements qui favorisent la performance des PME ? Les résultats des nombreux travaux concernant l’influence du dirigeant sur la performance de son entreprise n’offrent pas de réponse satisfaisante à cette question, notamment en raison de certaines limites méthodologiques. En effet, la mesure des comportements qui repose presque toujours sur une autoévaluation effectuée par le dirigeant lui-même ne constitue qu’un point de vue, de surcroît empreint de subjectivité. Afin de tenter d’obtenir des évaluations plus fiables et plus riches, la présente recherche utilise un instrument multisource qui fait appel à plusieurs évaluateurs dans l’entourage du dirigeant pour mesurer ses nombreux comportements de leadership. Les résultats obtenus auprès de 43 dirigeants de PME et de 215 membres de leur entourage indiquent que les évaluations provenant de l’entourage, comparativement aux autoévaluations réalisées par les dirigeants, sont effectivement davantage reliées à la performance de l’organisation, ce qui appuie la pertinence d’avoir recours à un instrument de mesure multisource. En outre, ces résultats permettent de jeter un regard sur les compétences de ces dirigeants qui sont les plus corrélés à la performance de leur PME mesurée dans la présente étude par la rentabilité, la croissance des ventes et le taux de départ volontaire des employés de production.

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“…Environmental proactivity and firm performance previous studies indicates that this is a valid measure of the construct (Tehrani and Noubary, 2005).…”

mentioning

confidence: 95%

Environmental proactivity and firm performance: a fuzzy-set analysis

Primc

Čater

2015

Management Decision

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Purpose – The purpose of this paper is to explore causal complexity in the relationship between environmental proactivity and firm performance. Using data collected from 27 Australian firms and controlling for the organizational life cycle, type of industry and external contingencies, the study empirically examines environmental proactivity in high-performing firms from polluting industries. Design/methodology/approach – The data were analyzed using fuzzy-set qualitative comparative analysis. Findings – In general, the results of the analysis imply that environmental proactivity is not always associated with high firm performance, and that environmental proactivity is not as important as the other causal conditions for high-performing firms in highly polluting industries. Research limitations/implications – The study addresses the relationship between environmental and firm performance more holistically by including a number of the firm’s external and internal factors identified as important in past research. Second, it offers a new perspective on the relationship with its systematic comparative analysis of complex cases. Next, it identifies different combinations of conditions (paths) leading to a high firm performance and, finally, the core complementary model allows an exploration of which factors are essential and which are less important or even irrelevant to high-performing firms. Practical implications – Based on the findings, firms from highly polluting industries can determine in which circumstances, if any, the adoption of environmental proactivity will result in a positive firm performance. Originality/value – The study is valuable because it contains a rich set of measures of the firm’s external and internal environment, thus allowing a more holistic examination of the relationship between environmental proactivity and firm performance.

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A Statistical Conversion Technique: Objective and Perceptive Financial Measures of the Performance Construct

Cited by 9 publications

References 35 publications

Environmentally Sustainable Development through Stakeholder Engagement in Developed and Emerging Countries

Environmentally Sustainable Development through Stakeholder Engagement in Developed and Emerging Countries

Relation entre les compétences du dirigeant de PME et la performance de son entreprise

Environmental proactivity and firm performance: a fuzzy-set analysis

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