Browsing by Author "Wang, Wei-Kang"
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Item Corporate social responsibility, intangibles, and dynamic performance of the U.S. Airlines(Universidad de Murcia, 2021-01) Wang, Wei-Kang; Wu, Sheng-Fu; Nourani, Mohammad; Kweh, Qian Long; Chen, JanyaThis study first employs the dynamic data envelopment analysis (DEA) approach to measure the operating performance of the U.S. airline industry for the period 2006-2014. We examine whether airlines included in the Kinder, Lydenberg, and Domini (KLD) database have higher efficiencies than airlines not included in the KLD database. The seven corporate social responsibility (CSR) dimensions available in the KLD database are used to proxy for CSR. Through a radar graph, we thus also document the extent to which the airlines have implemented each of the dimensions of CSR. Next, this study explores the relationship between CSR and the operating performance of the airlines. Our findings show an indirect relationship between CSR and operating performance, which relies on the mediating effect of intangibles, after accounting for potential endogeneity problem. The findings of this study can provide guidelines for coping with CSR issues in the airline industry and for implementing CSR policies. ©2021 ASEPUC.Item Interlocking directorates and dynamic corporate performance : the roles of centrality, structural holes and number of connections in social networks(Springer Verlag, 2021) Wang, Wei-Kang; Lu, Wen-Min; Kweh, Qian Long; Nourani, Mohammad; Hong, Rong-SueiThis study investigates how interlocking directorates affect dynamic corporate performance among 187 Taiwanese electronics companies during a 3 year sampling period (2013–2015). This study consists of two stages. First, this study measures the operational efficiency of electronics companies using the dynamic slacks-based measure model of data envelopment analysis. Second, this study adopts a truncated-regression model with bootstrap to examine the impacts of interlocking directorates on dynamic corporate performance. The empirical findings of this study indicate that centrality (direct connections), structural holes (indirect connections), and the number of connections (total connections) related to interlocking directorates have significant positive influences on the dynamic corporate performance of Taiwanese electronics companies. The results suggest that more interlocks at the board level leads to better corporate performance over a long-term period. Overall, this study uses social network analysis to shed light on the role of interlocking directorates and its importance to dynamic corporate performance from the resource dependence perspective. © 2019, Springer-Verlag GmbH Germany, part of Springer Nature.Item Related-party transactions and corporate performance following the adoption of International Financial Reporting Standards in Taiwan(John Wiley and Sons Ltd., 2020-04-01) Wang, Wei-Kang; Lu, Wen-Min; Kweh, Qian Long; Siao, Wun‐YaWe explore the association between related-party transactions and the efficiency of Taiwanese electronics companies following the adoption of International Financial Reporting Standards (IFRS) for the period 2010–2018. Tests of differences in mean showed that the efficiency and related-party transactions of the sample companies were significantly lower in the post-IFRS era. Regression results indicated that related-party transactions have significantly positive effects on efficiency; however, this positive association turned out to be smaller following the adoption of IFRS in Taiwan. Overall, this study suggests that changing accounting policy and rules can significantly affect related-party transactions in companies, and ultimately corporate performance. © 2019 John Wiley & Sons, Ltd.Item The roles of innovation and internationalisation in explaining dynamic business performance(Inderscience Publishers, 2023) Wang, Wei-Kang; Tebourbi, Imen; Kweh, Qian Long; Li, Cheng-Che