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Article
Publication date: 7 August 2017

Jing Liao and Jing Chi

443

Abstract

Details

Pacific Accounting Review, vol. 29 no. 3
Type: Research Article
ISSN: 0114-0582

Open Access
Article
Publication date: 19 December 2022

Baojun Ma, Jingxia He, Hui Yuan, Jian Zhang and Chi Zhang

Corporate social responsibility (CSR) is significant in the financial market. Despite plenty of existing research on CSR, few studies have quantified the fine-grained aspects of…

982

Abstract

Purpose

Corporate social responsibility (CSR) is significant in the financial market. Despite plenty of existing research on CSR, few studies have quantified the fine-grained aspects of CSR and examined how diverse CSR aspects are associated with firms' trade credit. Based on the released CSR reports, this paper strives to measure the CSR fulfillment of firms and examine the relationships between CSR and trade credit in terms of textual features presented in these reports.

Design/methodology/approach

This research proposes a natural language processing-based framework to extract the overall readability and the sentiment of fine-grained aspects from CSR reports, which can signal the performance of firms' CSR in diverse aspects. Furthermore, this paper explores how the textual features are associated with trade credit through partial dependence plots (PDPs), and PDPs can generate both linear and nonlinear relationships.

Findings

The study’s results reveal that the overall readability of the reports is positively associated with trade credit, while the performance of the fine-grained CSR aspects mentioned in the CSR reports matters differently. The performance of the environment has a positive impact on trade credit; the performance of creditors, suppliers and information disclosure, shows a U-shaped influence on trade credit; while the performance of the government and customers is negatively associated with trade credit.

Originality/value

This study expands the scope of research on CSR and trade credit by investigating fine-grained aspects covered in CSR reports. It also offers some managerial implications in the allocation of CSR resources and the presentation of CSR reports.

Details

Journal of Electronic Business & Digital Economics, vol. 2 no. 1
Type: Research Article
ISSN: 2754-4214

Keywords

Open Access
Article
Publication date: 8 September 2022

Muhammad Ashraf Fauzi, Mohd Hafiz Hanafiah and Velan Kunjuraman

This study integrates the theory of planned behaviour (TPB) and value-belief-norm (VBN) theory to investigate tourists' intention and behaviour to visit green hotels in Malaysia.

10253

Abstract

Purpose

This study integrates the theory of planned behaviour (TPB) and value-belief-norm (VBN) theory to investigate tourists' intention and behaviour to visit green hotels in Malaysia.

Design/methodology/approach

A total of 160 valid questionnaire responses were collected via an online survey. The partial least square–structural equation modelling (PLS-SEM) technique was utilised to assess the study framework and the hypothesised relationship.

Findings

The study's results confirmed that tourists' intention to stay at a green hotel is directly influenced by their subjective norms and perceived behavioural control. Besides, the study confirms the insignificant relationship between green trust, personal norms and tourists' stay intention. On the other hand, perceived morals, responsibility, willingness to pay more and perceived consumer effectiveness were significant in explaining the customer's subjective norms, personal norms and perceived behaviour control.

Research limitations/implications

The hotel industry may benefit from this empirical outcome to devise effective marketing strategies for retaining their customers, particularly in rejuvenating the impact of the COVID-19 pandemic on the industry.

Practical implications

This study provides valuable practical implications for green hotel operators to develop effective strategies to attract tourists to green hotel visits.

Originality/value

This study is the first to integrate the extended TPB and VBN theory to understand tourist intention to visit a green hotel. Notably, the extended TPB and VBN theory was practical and helpful in predicting tourist intention to visit a green hotel.

Details

Journal of Tourism Futures, vol. 10 no. 2
Type: Research Article
ISSN: 2055-5911

Keywords

Open Access
Article
Publication date: 16 July 2021

Freya Higgins-Desbiolles, Bobbie Chew Bigby and Adam Doering

This article considers the possibilities of and barriers to socialising tourism after the coronavirus disease 2019 (COVID-19) pandemic. Such an approach allows us to transform…

4912

Abstract

Purpose

This article considers the possibilities of and barriers to socialising tourism after the coronavirus disease 2019 (COVID-19) pandemic. Such an approach allows us to transform tourism and thereby evolve it to be of wider benefit and less damaging to societies and ecologies than has been the case under the corporatised model of tourism.

Design/methodology/approach

This conceptual analysis draws on the theorisation of “tourism as a social force” and the new concept of “socialising tourism”. Using critical tourism approaches, it seeks to identify the dynamics that are evident in order to assess the possibilities for socialising tourism for social and ecological justice. It employs an Indigenous perspective that the past, present and future are interconnected in its consideration of tourism futures.

Findings

COVID-19 has fundamentally disrupted tourism, travel and affiliated industries. In dealing with the crisis, borders have been shut, lockdowns imposed and international tourism curtailed. The pandemic foregrounded the renewal of social bonds and social capacities as governments acted to prevent economic and social devastation. This disruption of normality has inspired some to envision radical transformations in tourism to address the injustices and unsustainability of tourism. Others remain sceptical of the likelihood of transformation. Indeed, phenomena such as vaccine privilege and vaccine tourism are indicators that transformations must be enabled. The authors look to New Zealand examples as hopeful indications of the ways in which tourism might be transformed for social and ecological justice.

Practical implications

This conceptualisation could guide the industry to better stakeholder relations and sustainability.

Social implications

Socialising tourism offers a fruitful pathway to rethinking tourism through a reorientation of the social relations it fosters and thereby transforming its social impacts for the better.

Originality/value

This work engages with the novel concept of “socialising tourism”. In connecting this new theory to the older theory of “tourism as a social force”, this paper considers how COVID-19 has offered a possible transformative moment to enable more just and sustainable tourism futures.

Details

Journal of Tourism Futures, vol. 8 no. 2
Type: Research Article
ISSN: 2055-5911

Keywords

Open Access
Article
Publication date: 7 August 2024

Aliyu Abubakar Lawan and Pekka Henttonen

This study aims to investigate the specific difficulties involved in implementing electronic recordkeeping for anti-corruption investigations in Nigeria. It recognises the…

Abstract

Purpose

This study aims to investigate the specific difficulties involved in implementing electronic recordkeeping for anti-corruption investigations in Nigeria. It recognises the importance of technological advancements in such investigations and the need for efficient, internationally recognised services, especially in a country where manual processes are prevalent.

Design/methodology/approach

This study uses a qualitative, exploratory case study approach. Data were gathered through interviews with 15 anti-corruption investigators in Nigeria in the year 2020 and analysed using thematic analysis.

Findings

This study identified two main challenges: resistance to adopting technological change and indifference towards information technology.

Originality/value

This study highlights the transformative potential of technology, specifically cloud computing and forensic technology, in an investigative context. By intentionally integrating technology, existing deficiencies can be addressed, investigative processes can be streamlined and a culture of accountability can be cultivated. It contributes to ongoing discussions and emphasises the capacity of technology to drive significant transformation in the pursuit of integrity and justice.

Details

Journal of Financial Crime, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-0790

Keywords

Open Access
Article
Publication date: 26 February 2024

Nadjim Mkedder, Mahmut Bakır, Yaser Aldhabyani and Fatma Zeynep Ozata

Virtual goods consumption has risen dramatically in recent years. Recognizing the benefits of virtual goods in generating revenue for online game companies, marketers strive to…

2843

Abstract

Purpose

Virtual goods consumption has risen dramatically in recent years. Recognizing the benefits of virtual goods in generating revenue for online game companies, marketers strive to understand the motives behind virtual goods purchases. We investigated the direct and indirect effects of functional, emotional, and social values through player satisfaction on purchase intention toward virtual goods among online players.

Design/methodology/approach

In total, we surveyed 332 online game players utilizing a structured questionnaire. We employed a multi-analytic approach combining partial least squares structural equation modeling (PLS-SEM) and necessary condition analysis (NCA) to examine the proposed relationships.

Findings

The findings show that all dimensions of value and player satisfaction significantly affect the intention to acquire virtual goods. However, social value does not exert a significant effect on player satisfaction. Moreover, we confirmed that player satisfaction mediates the relationships between functional value, emotional value, and purchase intention. Furthermore, NCA results indicated that all predictors in the model are necessary conditions of purchase intention for virtual goods.

Originality/value

These findings contribute to an enhanced understanding of purchase intentions among online game players from a symmetric (PLS-SEM) and asymmetric (NCA) perspective by proposing a multi-analytic approach.

Details

Central European Management Journal, vol. 32 no. 3
Type: Research Article
ISSN: 2658-0845

Keywords

Open Access
Article
Publication date: 25 April 2024

Ilse Valenzuela Matus, Jorge Lino Alves, Joaquim Góis, Paulo Vaz-Pires and Augusto Barata da Rocha

The purpose of this paper is to review cases of artificial reefs built through additive manufacturing (AM) technologies and analyse their ecological goals, fabrication process…

1398

Abstract

Purpose

The purpose of this paper is to review cases of artificial reefs built through additive manufacturing (AM) technologies and analyse their ecological goals, fabrication process, materials, structural design features and implementation location to determine predominant parameters, environmental impacts, advantages, and limitations.

Design/methodology/approach

The review analysed 16 cases of artificial reefs from both temperate and tropical regions. These were categorised based on the AM process used, the mortar material used (crucial for biological applications), the structural design features and the location of implementation. These parameters are assessed to determine how effectively the designs meet the stipulated ecological goals, how AM technologies demonstrate their potential in comparison to conventional methods and the preference locations of these implementations.

Findings

The overview revealed that the dominant artificial reef implementation occurs in the Mediterranean and Atlantic Seas, both accounting for 24%. The remaining cases were in the Australian Sea (20%), the South Asia Sea (12%), the Persian Gulf and the Pacific Ocean, both with 8%, and the Indian Sea with 4% of all the cases studied. It was concluded that fused filament fabrication, binder jetting and material extrusion represent the main AM processes used to build artificial reefs. Cementitious materials, ceramics, polymers and geopolymer formulations were used, incorporating aggregates from mineral residues, biological wastes and pozzolan materials, to reduce environmental impacts, promote the circular economy and be more beneficial for marine ecosystems. The evaluation ranking assessed how well their design and materials align with their ecological goals, demonstrating that five cases were ranked with high effectiveness, ten projects with moderate effectiveness and one case with low effectiveness.

Originality/value

AM represents an innovative method for marine restoration and management. It offers a rapid prototyping technique for design validation and enables the creation of highly complex shapes for habitat diversification while incorporating a diverse range of materials to benefit environmental and marine species’ habitats.

Details

Rapid Prototyping Journal, vol. 30 no. 11
Type: Research Article
ISSN: 1355-2546

Keywords

Open Access
Article
Publication date: 19 September 2023

Mohammed Anam Akhtar, Adel Sarea, Imran Khan, Khurram Ajaz Khan and Madhvendra Pratap Singh

Using an integrated theoretical model, this study aims to examine the moderating role of gamification in influencing intentions to use mobile payment applications in Bahrain.

1847

Abstract

Purpose

Using an integrated theoretical model, this study aims to examine the moderating role of gamification in influencing intentions to use mobile payment applications in Bahrain.

Design/methodology/approach

The current examination happens to be the first approximation in the context of Bahrain wherein an extended TPB-based model integrating variables from TAM and UTAUT2 is used along with gamification and situational influence to examine the intentions to use m-payment applications.

Findings

The findings revealed that among the variates of the TPB, AT and PB significantly affect the intentions (IN) to use m-payment applications in Bahrain, but SN fails to affect intentions, similarly SI also fails to affect intentions thereby proving that the pandemic fails to drive the intention of the population under study toward using m-payment applications. However, when the application offers gamification (GM) features, SI significantly affects intentions through GM, thus experience along with situation drives intentions and this becomes the major theoretical contribution of the study.

Practical implications

This examination offers useful practical implications in the form of the findings revealing that GM affects intentions to use m-payment applications and that GM moderates the relationship between perceived risk (PR) and IN, as well as SI and IN, which can be used by the service providers to improve the user experience and achieve better acceptance of their application.

Originality/value

The novelty of the study lies in testing the integrated theoretical model in the context of a GCC nation, Bahrain.

Details

PSU Research Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2399-1747

Keywords

Open Access
Article
Publication date: 24 November 2022

Mandakini Paruthi, Harsandaldeep Kaur, Jamid Ul Islam, Aaleya Rasool and George Thomas

This study aims to investigate the influence of brand relationship quality and consumer community identification on consumer engagement. This study also examines the mediating…

6644

Abstract

Purpose

This study aims to investigate the influence of brand relationship quality and consumer community identification on consumer engagement. This study also examines the mediating role of consumer engagement between brand relationship quality and consumer community identification with brand love. Positive word of mouth is taken as an outcome variable.

Design/methodology/approach

To test the proposed relationships, data were collected from 580 social media-based brand community followers and analysed through structural equation modelling.

Findings

Results corroborate brand relationship quality and consumer community identification as critical drivers of consumer engagement on the online platforms. The results further reveal a positive association between consumer engagement and brand love which consequently foster positive word of mouth. The findings also corroborate the partial as well as full mediating role of consumer engagement on different proposed associations.

Originality/value

This study offers an in-depth insight of specific motivations to engage consumers in the virtual domain, make them adore their brands and spread a positive word. All of these outcomes are crucial in offering competitive advantages to firms. This study validates the relevance of consumer engagement interactions in contemporary firms’ relationship marketing strategies.

Open Access
Article
Publication date: 15 September 2023

Sanshao Peng, Catherine Prentice, Syed Shams and Tapan Sarker

Given the cryptocurrency market boom in recent years, this study aims to identify the factors influencing cryptocurrency pricing and the major gaps for future research.

6941

Abstract

Purpose

Given the cryptocurrency market boom in recent years, this study aims to identify the factors influencing cryptocurrency pricing and the major gaps for future research.

Design/methodology/approach

A systematic literature review was undertaken. Three databases, Scopus, Web of Science and EBSCOhost, were used for this review. The final analysis comprised 88 articles that met the eligibility criteria.

Findings

The influential factors were identified and categorized as supply and demand, technology, economics, market volatility, investors’ attributes and social media. This review provides a comprehensive and consolidated view of cryptocurrency pricing and maps the significant influential factors.

Originality/value

This paper is the first to systematically and comprehensively review the relevant literature on cryptocurrency to identify the factors of pricing fluctuation. This research contributes to cryptocurrency research as well as to consumer behaviors and marketing discipline in broad.

Details

China Accounting and Finance Review, vol. 26 no. 1
Type: Research Article
ISSN: 1029-807X

Keywords

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