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1 – 10 of over 1000Huong Ha, Man Chung Wong and Hui Shan Loh
This study examines whether corporate social responsibility (CSR) initiatives positively impact customers’ selection of retail banks in Hong Kong (HK) and identifies which CSR…
Abstract
Purpose
This study examines whether corporate social responsibility (CSR) initiatives positively impact customers’ selection of retail banks in Hong Kong (HK) and identifies which CSR domains affect customers’ selection of banks.
Design/methodology/approach
This study adopted a quantitative approach. Primary data were collected from 416 customers of 22 retail banks in HK. The theoretical framework of this study was developed from a literature review, prior studies by Oberseder et al. (2013 and 2014), and CSR initiatives implemented by leading retail banks in HK. Descriptive statistics and statistical tests were used to analyze the data.
Findings
The study found that CSR initiatives positively affect customers’ bank selection. CSR initiatives related to the customer and environment domains are likely to have a greater impact on customers than those related to the society domain and are not likely to significantly impact customers’ bank selection.
Originality/value
This study contributes to the CSR literature by offering enhanced insight into the dynamics of CSR and its effects on customer bank selection. Furthermore, this study tests consumers’ perceptions of CSR initiatives in each CSR domain in the banking sector in Hong Kong – a novel approach that has not been previously explored in existing studies. These findings can help banks review the effectiveness of their CSR initiatives and make informed decisions on which initiatives should pursue improved CSR performance and efficient resource allocation.
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The paper aims to measure the magnitude of the event-induced return anomaly around bonus issue announcement days in Turkey for recent years. Also, by describing the information…
Abstract
Purpose
The paper aims to measure the magnitude of the event-induced return anomaly around bonus issue announcement days in Turkey for recent years. Also, by describing the information content of these announcements with the current data, the study tries to find out the factors that cause return anomaly in Borsa Istanbul when firm boards release the bonus issue decision.
Design/methodology/approach
The paper conducts event study methodology for detecting market anomaly around bonus issue announcements. For the pairwise comparison purpose, t-test and one-way ANOVA methods are applied to examine if abnormal returns vary according to the information content of the announcements.
Findings
Announcement returns for bonus issues from internal resources outperform the issues that are distributed from last year's net income as bonus shares. Findings indicate different return behaviour among internal resources sub-groups. Findings also suggest that investors in Turkey welcome larger-sized issues, while cumulated returns for the initial offers significantly differ from the latter issues.
Research limitations/implications
Findings are limited to the Turkish equity market. Also, the Public Disclosure Platform of Turkey, which is the main data source of the study, does not provide bonus issue announcements before 2010. Therefore, the previous year's data cannot be included in the analysis.
Originality/value
This paper is novel in terms of considering the main resources of the bonus issue in detail to measure the announcement's impact on stock returns.
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Shantanu Ghosh and Tarak Nath Sahu
This study aims to measure and further compare the countries in terms of the achievement in the degree of financial inclusion over the study period and between income groups…
Abstract
Purpose
This study aims to measure and further compare the countries in terms of the achievement in the degree of financial inclusion over the study period and between income groups considering 26 nations from Asia for the period 2013-2017.
Design/methodology/approach
While measuring the degree of financial inclusion, the study prepares an index using weighted arithmetic mean and the inverse of the Euclidean distance method. Further, comparison between the study period and between the income groups has been made using the dependent samples t-test as well as the Wilcoxon signed-rank test and independent samples t-test, respectively.
Findings
The study extends empirical insights by laying out the ranks for the countries considered for each of the study periods individually as well as in terms of mean financial inclusion scores for the study period. Further, comparison in terms of mean financial inclusion scores shows significant differences between the income groups, whereas the differences between the study periods turn out to be non-significant.
Research limitations/implications
Less availability of intended variables over time restricts the predictive capability of sketching the phenomena in a true sense and claims further an exhaustive research to pursue in the future.
Practical implications
With the declining trend except for 2016-2017 in the achievement of financial inclusion scores over time, the study suggests emphasizing the initiatives targeted to include the excluded within the ambit of the formal financial system, which somehow seems unstable.
Originality/value
The novelty of the study lies in the portrayal of a measure that seems representative of the scale for development with deeper insight.
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Fatah Behzadian and Naser Izadi Nia
In this research, using an analytical framework on factors affecting the quality of auditing services, we consider factors that affect an expectations gap in providers and users…
Abstract
In this research, using an analytical framework on factors affecting the quality of auditing services, we consider factors that affect an expectations gap in providers and users of auditing services related to factors affecting auditing quality. Effective factors studied in this regard are professional features, including the professional role of individuals in the auditing process (auditors against preparers of financial statements), professional experience of individuals, professional rating and size of auditing firms. The first statistical society consists of certified public accountants (CPAs) working in the auditing organization and audit firms in Iran, and the second statistical society consists of all investment companies that operate under the supervision of the Tehran Stock Exchange Organization. Based on the results of the research, the role of professionals in the auditing process is not effective as an independent auditor or financial statements provider, as well as the professional experience of individuals in the expectations gap from factors affecting auditing quality, while the size and qualities of the auditing firms were influenced by the expectations gap of individuals in the field of auditing regulation.
Pravat Kumar Sahoo, Sesadeba Pany, Sankar Prasad Mohanty, Kalpana Rani Dash and Saikalyani Rana
The study aims to investigate the effect of the dialogue embedded synectics model of teaching on the creative thinking of students.
Abstract
Purpose
The study aims to investigate the effect of the dialogue embedded synectics model of teaching on the creative thinking of students.
Design/methodology/approach
The research design of the study was a nonequivalent control group design of quasi experimental research. This study collected data from 80 students in the seventh grade from two different government schools in Bathinda, Punjab, India, which were selected using a random method. The subjects of experimental group were taught by the investigator using the dialogue embedded synectics model of teaching and the subjects of control group were taught by their teacher using the traditional teaching method, i.e. the Herbartian method. The data collections were done using the creative thinking test developed by Baqer Mehdi (1995). The data analysis techniques used t-test.
Findings
Key finding indicates that the dialogue embedded synectics model of teaching is effective in enhancing the creative thinking of students as compared to the traditional method.
Originality/value
The present work is unique in terms of development of an innovative pedagogy, i.e. the dialogue embedded synectics model of teaching, which has the potential to encourage students' creative thinking, a key concern for society in the 21st century. Therefore, it is suggested to conduct similar type of studies on this innovative pedagogy and this model of teaching may be used by teachers for enhancing creative thinking of seventh class students.
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Antara Mahanta Barua and Sruti Sruba Bharali
The purpose of the case study is to investigate the perception of computer science learners at Krishna Kanta Handiqui State Open University (KKHSOU) regarding the use of…
Abstract
Purpose
The purpose of the case study is to investigate the perception of computer science learners at Krishna Kanta Handiqui State Open University (KKHSOU) regarding the use of gamification and to identify the challenges in implementing gamified teaching-learning processes in open and distance learning (ODL) institutions.
Design/methodology/approach
The case study was carried out by observing the views of the learners on the use of gamification in distance learning and studying the participation level of computer science learners before and after the gamification environment was added to a specific topic through the learning management system (LMS). The pre-game and post-game effects on learners' participation against various factors using t-tests were also investigated in this study.
Findings
The study reveals that gamification had a positive and highly significant influence on the learners' participation and engagement in the e-content provided via the LMS. The post-gamification mean score (5.62) was higher than the pre-gamification mean score (2.36), and the overall paired t-test (5.301) value was significant at the 1% level of significance. Some of the challenges faced during the study were communication with the learner, lack of technical skills of the learner, duration of study, etc.
Originality/value
This study will help in understanding the perception and effect of gamification on computer science learners in ODL mode in India. The study succeeded in demonstrating that the use of gamified elements results in increased learner participation.
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The purpose of this study is to describe an educational virtual reality (VR) photo-based tour used in an online course and investigate the influence of immersive capability on the…
Abstract
Purpose
The purpose of this study is to describe an educational virtual reality (VR) photo-based tour used in an online course and investigate the influence of immersive capability on the dimensions of spatial presence and their relationship with learning-related variables.
Design/methodology/approach
The study employs a descriptive and an experimental methodological approach. The research objectives were achieved using a two-group (n1 = 29 and n2 = 30) experiment, employing descriptive statistics, t-test and correlation analysis.
Findings
The t-test revealed that the immersive capability had a significant effect on the sense of physical space (SP) , Engagement (EN) and negative effects (NE) dimensions. Correlations between the dimensions of spatial presence were found to confirm reports from the literature. Furthermore, some of the dimensions were found to be correlated with motivational and learning variables.
Research limitations/implications
The study reported the results of a one-off experiment among 59 participants. While the results were promising, a longitudinal qualitative study could confirm the results in an actual distance learning context.
Practical implications
The study confirmed that adding VR photo-based tours as learning activities may enhance the learning experience of distance learners.
Social implications
The study shared a case of a learning activity that can be employed for flexible education. Virtual tours can support the need for context-based learning that the geographical or political constraints may limit.
Originality/value
While the paper confirms previous reports on the benefits of using VR photo-based tours as learning activities, this paper has empirically shown the relationship between the dimensions of spatial presence and immersive capability in this specialized context.
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Tevfik Demirciftci, Amanda Belarmino and Carola Raab
The purpose of this study is to discover what attributes of casino buffet restaurants are the most important for customers’ willingness to pay (WTP).
Abstract
Purpose
The purpose of this study is to discover what attributes of casino buffet restaurants are the most important for customers’ willingness to pay (WTP).
Design/methodology/approach
Choice-based conjoint analysis was used in this study to test seven attributes: food, price/value, real price, service, atmosphere, the number of reviews and user-generated star ratings. Sawtooth Software was used to do the conjoint analysis, and a series of significance t-tests were run to determine the significance of each attribute on WTP with Statistical Package for the Social Sciences (SPSS).
Findings
Based on a survey of 483 respondents who had visited a buffet at a casino within the last two years, this study found that food is ranked as the most significant attribute of a casino buffet restaurant, followed by real price and service quality.
Originality/value
Theoretically, this work is the first to the authors’ knowledge to apply the antecedents of behavioral intention to willingness-to-pay for niche restaurants. Practically, the results of this study will help casino buffet operators as they re-open after COVID-19. Future studies could collect data in the post-pandemic environment and examine WTP at casino buffets in different geographic locations.
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Asia Khatun, Ratan Ghosh and Sadman Kabir
This study aims to determine the number of companies involved in earnings manipulation. Additionally, this study has empirically investigated the common manipulation items among…
Abstract
Purpose
This study aims to determine the number of companies involved in earnings manipulation. Additionally, this study has empirically investigated the common manipulation items among the companies.
Design/methodology/approach
Bangladesh's listed commercial banks are selected as a sample for this study, and financial data from 2009 to 2018 were collected. The likely and nonlikely manipulator Beneish model (1999) divides the sample into two groups. Based on the M-score of the model, the banks are put into two groups. To identify the most influential variables, an independent sample t-test was done with the help of Statistical Package for Social Sciences (SPSS).
Findings
The findings show that banks in Bangladesh have an unstable trend in making manipulated financial reports. Results of the t-test reveal that overstating revenues, increasing intangible assets, lessening cost and accruals are the most appealing items for preparing a fraudulent financial report. The findings of this research work will help the investors take the right decision having the idea of manipulation in the banking sector of Bangladesh.
Originality/value
In the presence of many irregularities in the banking sector Bangladesh, very few studies have been carried out in forensic accounting and fraudulent financial reporting practices. Much research has focused on earnings management techniques. This research specifically focuses on identifying earnings manipulation in financial statements for micro-level variables like accounting accruals, intangible assets, etc. This will help policy-makers and financial statement readers to be proactive while reading financial statements and taking any investment decision.
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Olatoyese Zaccheus Oni, AbdulLateef Olanrewaju, Soo Cheen Khor and Bolatito Folasade Akinbile
Because of the sort of working environment and the nature of construction jobs, a high rate of poor mental health has been recorded in the construction industry. The aim of this…
Abstract
Purpose
Because of the sort of working environment and the nature of construction jobs, a high rate of poor mental health has been recorded in the construction industry. The aim of this study is to compare construction workers' mental health before and during the COVID-19 pandemic in Nigeria.
Design/methodology/approach
A survey questionnaire was developed and administered online to building environment professionals working on construction sites. Data were analysed using descriptive statistics such as mean and standard deviation. An independent sample t-test was also conducted to determine whether there was a significant difference in the mean before and during the COVID-19 infection.
Findings
The results show that mental health challenges were more prevalent during the COVID-19 pandemic compared to before the pandemic. The result of the independent sample t-test revealed that there exists a significant difference in all the mean before and during COVID-19 except sleeping too much or too little; having low or no energy and lack of emotion that shows no significant difference.
Originality/value
This study is the first to compare the mental health of construction workers before and during COVID-19 in Nigeria. The significance of this study was that it would provide an insight for construction managers and other decision-makers on the most critical mental health challenges on construction sites, which will help in an attempt to improve the mental well-being of construction workers.