Business Model Disclosures, Market Values, and Earnings Persistence: Evidence From the <scp>UK</scp>

Simoni, Lorenzo; Schaper, Stefan; Nielsen, Christian

doi:10.1111/abac.12233

Cited by 6 publications

(4 citation statements)

References 120 publications

(181 reference statements)

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“…Companies must provide information about their business model (BM) and pertinent risks in their annual report under EU Directive 2014/95 and the UK Companies Act. Because IC is a substantial source of competitive advantage, particularly in high-tech industries, organizations should demonstrate the most crucial intangible variables' contributions to value creation in the BM portion of the report (Simoni, Schaper, & Nielsen, 2022).…”

Section: Sample Constructionmentioning

confidence: 99%

Industry 4.0 adoption and firm efficiency

Rehman

2023

BJO&PM

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Purpose - Industry 4.0 links smart production processes with embedded system production technologies to open the door to a new technological era that fundamentally alters industry value chains and business structures. This study examines the effects of Industry 4.0 on firm efficiency. Methods - Based on a cross-country sample of 1440 firms operating in the top twelve Giants of Asia-Pacific countries and a control sample with another set of 1440 similar-sized firms from non-adopting firms. Findings - The empirical evidence shows that Industry 4.0 positively impacts firm efficiency. Next, the Tobit model is used for the robustness of the main findings. Further, study also examine the mediating role of intangible assets (human capital and firm reputation) for the impact of Industry 4.0 on firm efficiency. Study findings support the hypotheses that intangible assets mediate the Industry 4.0-firm efficiency relationship. Implications - Study findings have managerial implications for production and operation managers on enhancing firm efficiency. Drawing upon practice-based-view theory, this study is the first to explore the mediating role of intangible assets (human capital and firm reputation) between in-Industry 4.0 and firm performance. Originality - This study shed light on the significance of intangible asset congruence in enhancing Industry 4.0 impact.

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Section: Sample Constructionmentioning

confidence: 99%

Industry 4.0 adoption and firm efficiency

Rehman

2023

BJO&PM

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“…This method has also been successfully used in other studies, e.g. by Simoni, Schaper, and Nielsen (2021) who construct company-specific BM disclosure indexes for quantifying BM disclosure of their annual reports. Specifically, Nielsen, Lund, and Thomsen (2017) and Thomsen (2020) suggest an approach to code the value drivers of a BM.…”

Section: Background and Foundations Of Data Analysismentioning

confidence: 99%

“…Following a document analysis approach (Bowen 2009), similar to that used by Simoni, Schaper, and Nielsen (2021), data on the 80 case companies was gathered from annual reports, integrated reports, sustainability reports, and company websites. The research team made systematic use of data triangulation to cross-check and verify the information gathered from different data sources.…”

Section: Data Collection and Analysismentioning

confidence: 99%

Business model innovation or Business model imitation – That is the question

Montemari

Taran

Schaper

et al. 2022

Technology Analysis & Strategic Management

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This paper explores the phenomenon of intra-industry Business Model (BM) imitation through the concept of BM configurations and sheds light on how it relates to BM innovation. The analysis focuses on similarities and deviations of BM configurations among 80 companies operating in the industry sector related to Phantom Limb Pain (PLP). Leveraging a questionnaire-based mapping tool, the results show that companies operating within the area of PLP treatment apply relatively similar BM configurations. This indicates that companies mostly imitate the successful BMs of their main competitors in the industry as a whole and in their specific sub-groups, thus potentially ignoring the opportunity to also compete on a BM level. The contribution brought by the paper is twofold. First, it adds to the research stream on BM configurations by showing that this concept can be used not only to analyze and foster cross-industry BM imitation, but also to explore and examine intra-industry BM imitation (or differentiation). Second, the article contributes to the research stream on intraindustry BM imitation by going beyond prior anecdotal evidence and empirically testing the existence of the phenomenon of intra-industry BM imitation and hence, the potential innovation space on a BM level.

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“…However, such reported earnings may not have the required impact if it is not persistent. Earnings persistence is inferred when it is fairly probable that reported earnings would be sustainable beyond the current period (Francis, et al, 2004;Simoni et al, 2022).…”

Section: Introductionmentioning

confidence: 99%

The Influence of Earnings Persistence on Financial Sustainability of Commercial Banks in Nigeria

Jeremiah,

Akpanuko

2024

AKSUJACOG

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The thought-provoking misdemeanour of some commercial banks nose-diving into a financial crisis, even after presenting seemingly good yearly performance reports, motivated this study. Thus, the study was carried out to examine the relationship between earnings persistence and the financial sustainability of commercial banks in Nigeria. This relationship was examined after controlling for leverage, interest rate and firm size of the commercial banks. The ex-post facto research design was adopted in the study. Data were obtained from the annual reports of 12 selected, listed commercial banks in Nigeria from 2012 to 2022. The multiple regression technique was used to test the hypothesis of the study. The results of the analysis revealed that there is a significant positive relationship between earnings persistence and the financial sustainability of commercial banks in Nigeria (t = 4.318, p = 0.000, p < 0.05). Based on this finding, it was recommended that commercial banks should strive to enhance their earnings persistence by increasing their operational efficiency.

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Business Model Disclosures, Market Values, and Earnings Persistence: Evidence From the UK

Cited by 6 publications

References 120 publications

Industry 4.0 adoption and firm efficiency

Industry 4.0 adoption and firm efficiency

Business model innovation or Business model imitation – That is the question

The Influence of Earnings Persistence on Financial Sustainability of Commercial Banks in Nigeria

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