February 2021

Blue ocean strategies as panacea to sustainable performance of tea firms in Kenya

Although tea is the leading cash crop in Kenya, the industry faces significant challenges. Although application of blue ocean strategy (BOS) could redress some of its problems, few studies have explored the question. This study investigated the relationship between BOS and sustainable performance of the Kenyan tea industry. The study applied the Four Action Framework (FAF) together with elements of Six Searching...

Author(s): Jane Chepngeno Sang and Edwin Kimitei  

February 2021

Moderating effect of organization culture on the relationship between quality management system adoption and performance of public universities in Kenya

The capacity of higher education institutions (HEIs) to serve as drivers to economic competitiveness has been negatively impacted due to the exponential growth and numerous constraints which interfere with their quality. In Kenya, HEIs, in their attempt to cater for the 28% increase in number of students, 6% government capitation cut and 14.3% of the 28 weeks, academic year time waste between 2014 and 2015, have...

Author(s): Gulali Donald Indiya, Jairo Mise, Johnmark Obura and Patrick Ojera

February 2021

Earnings management techniques in the context of Italian unlisted firms

The research expands the earnings management (EM) literature for Italian unlisted firms by investigating the drivers of both accrual-based (AEM) and real activity-based (REM) earnings management. According to prior literature, the reliability of financial statements of these firms concerns mainly lenders in assessing borrower creditworthiness, and Tax Offices in calculating corporate tax. We analyse unlisted firms as...

Author(s): Gaetano Matonti, Giuseppe Iuliano, Federica Palazzi and Jon Tucker