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1 – 10 of 123Anuj Aggarwal, Sparsh Agarwal, Vedant Jaiswal and Poonam Sethi
Introduction: Historically, the corporate governance (CG) framework was designed primarily to safeguard the economic interests of shareholders, as a result of political and legal…
Abstract
Introduction: Historically, the corporate governance (CG) framework was designed primarily to safeguard the economic interests of shareholders, as a result of political and legal interventions, developing into an effective instrument for stakeholders and society in general.
Purpose: The core objectives of the study include: identifying journals/publications responsible for publishing CG studies in India, key CG issues covered by CG researchers, the amount of high-impact CG literature across different time periods, sectors/industries covered by CG researchers and different research instruments (quantitative or qualitative) used in CG studies in India.
Design/methodology: The chapter used a sample of 130 corporate governance studies that fulfil the selection criteria, drawn from the repository of over 100 reputed journals that are either recognised by the Australian Business Deans Council (ABDC) or indexed by SCOPUS. A systematic literature review has been carried out pertaining to CG issues in India, based on various statistical tools, data, industries, research outlets & citations, etc.
Findings: The results show an overwhelming number of studies have assessed the relationship between CG variables and firm performance, which could be measured through a variety of performance metrics such as ROA and ROI. Apart from empirical analysis, many conceptual studies use repetitive basic statistical tools like descriptive statistics or regression analysis. The chapter offers insights into current achievements and future development.
Originality/value: This bibliometric study is a useful guide for policymakers, corporate leaders, research organisations and management faculty to draw insights from work produced by eminent researchers in GC in India.
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Rakotoarisoa Maminirina Fenitra, Tengku Ezni Balqiah, Rifelly Dewi Astuti, Hendro Prabowo and Sri Rahayu Hijrah Hati
This paper aims to examine existing literature on halal food consumption from the perspective of consumer behaviour research. It identifies progress, current state and gaps and…
Abstract
Purpose
This paper aims to examine existing literature on halal food consumption from the perspective of consumer behaviour research. It identifies progress, current state and gaps and provides direction for future research to advance the field.
Design/methodology/approach
This paper reviewed papers from 2007 to 2023 using Scopus and WOS databases. The review used the Theories–Context–Characteristics–Methods (TCCM) framework and followed the scientific procedures and rationales for systematic literature reviews (SPAR-4-SLR) protocol.
Findings
The review summarises the methods, theory and approaches used in the topic and presents key findings and a proposed framework. It can guide future researchers in developing their models, making it a valuable starting point for future research. Despite the existence of SRL in halal food to the best of the authors’ knowledge, this work is the first review that proposes a model for halal food in consumer behaviour.
Originality/value
This review provides a twofold contribution. First, this review's theoretical contribution is advancing consumer behaviour literature on halal food. Second, this work's practical contribution is to enrich practitioners' understanding of the antecedents of consumer behaviour regarding halal food. This is the first review proposing a consumer behaviour model for Halal food. It makes a theoretical contribution to understanding consumer behaviour on Halal food and provides practical insights for practitioners.
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Waqas Anwar, Arshad Hasan and Franklin Nakpodia
Because of growing corporate tax scandals, there is an enhanced focus on corporate taxation by governments, institutions and the general public. Transparency in tax matters has…
Abstract
Purpose
Because of growing corporate tax scandals, there is an enhanced focus on corporate taxation by governments, institutions and the general public. Transparency in tax matters has been identified as critical for effectively managing and promoting socially responsible tax behaviour. This study aims to explore the impact of ownership structure, board and audit committee characteristics on corporate tax responsibility (CTR) disclosure.
Design/methodology/approach
This research collected data from the annual reports of Pakistani-listed firms over 12 years, from 2009 to 2020. Consequently, the data set encompasses a total of 1,800 firm-year observations. This study uses regression analysis to test the relationship between corporate governance and CTR disclosure.
Findings
The results show that board gender diversity, managerial ownership and audit committee independence promote tax responsibility disclosure. In contrast, family board membership, CEO duality, foreign ownership and family ownership negatively impact tax responsibility disclosure. Additional analyses reveal the specific information categories that produce the overall effects on tax responsibility disclosure and assess the moderating impact of family firms on the governance and CTR disclosure nexus.
Practical implications
Corporations can use the results to encourage practices that enhance transparency and improve the quality of disclosures. Regulatory authorities can use the findings to stipulate better protocols. Doing so will be vital for developing countries such as Pakistan to improve tax revenue and cultivate economic growth.
Originality/value
While this research represents, to the best of the authors’ knowledge, one of the first empirical investigations of the association between corporate governance and CTR, the results contribute to the corporate governance literature and offer fresh insights into CTR, an emerging dimension of corporate social responsibility.
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This research intends to investigate the determinants that affect consumers’ purchase intention of electric vehicles (EVs) in Malaysia using an extended theory of planned…
Abstract
Purpose
This research intends to investigate the determinants that affect consumers’ purchase intention of electric vehicles (EVs) in Malaysia using an extended theory of planned behaviour (TPB).
Design/methodology/approach
Survey data were collected with a sample size of 306. The research used SmartPLS 4.0 structural equation modelling tool to analyse the data. Reliability and validity tests (discriminant and convergent validity) were used and subsequently assessed the measurement and structural models. Mediation analysis was conducted to identify the role of the latent constructs.
Findings
The findings indicated that a green purchase attitude plays a complete mediation role in the effect of environmental knowledge on the purchase intention of EVs. In the same notion, the effect of price perception and availability of charging facilities on the purchase intention of EVs passes completely through perceived behavioural control. However, the subjective norm was an insignificant mediator of the impact between government support and EV purchase intention.
Research limitations/implications
This paper helps to examine the latent constructs that impact purchase intention using environmental knowledge, government support, price perception and the availability of charging facilities. Successful green marketing and a sustainable consumerism framework are seen as a booster to promote the usage of EVs in Malaysia.
Originality/value
An extended TPB model has been employed in this research to study the effects of the above-mentioned constructs. The results show that most of the extended constructs are significant in explaining the purchase intention. The empirical results address the gap in the consumer green attitude and provide insight into this area of study.
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R.G. Priyaadarshini and Lalatendu Kesari Jena
The paper aims to propose and validate a process-based model to enhance managerial effectiveness among micro, small and medium enterprises (MSMEs). It has been observed that…
Abstract
Purpose
The paper aims to propose and validate a process-based model to enhance managerial effectiveness among micro, small and medium enterprises (MSMEs). It has been observed that business uncertainties and inadequate financial resources that MSME entrepreneurs and managers face require them to constantly engage in strong self-awareness and self-regulating behavior to enhance the efficacy in their roles and, henceforth, their role performance effectiveness.
Design/methodology/approach
The approach for data collection was based on the clustering of MSMEs belonging to the clusters machine tool, pump manufacturing, foundry, textile and auto-component clusters in India. The respondents to the study were MSME entrepreneurs and managers who oversee and manage multiple functions like operations, quality, marketing, sales, supply chain management, procurement, personnel and administration and general administration.
Findings
The self-efficacy of entrepreneurial managers of MSMEs is observed to play an integral role in enhancing the efficacy of their roles, thus highlighting the use of a process-based perspective while dealing with constant resource constraints and excessive dynamism in their business contexts. The ability to handle multiple tasks effectively and resilience to manage challenges enhances their role-making process, which is significant in achieving and sustaining goal-oriented behavior among MSME entrepreneurs and managers.
Practical implications
This paper would serve as an effective model for entrepreneurs and managers to enhance their efficacy in the individual and interdependent role context, which would help achieve their individual and organizational goals. The model emphasizes a process-based perspective that thrusts the need to relate to the organizational context, enhancing individual confidence for goal-related behavior and fulfilling their role-related expectations.
Originality/value
This paper presents a model of enhancing managerial effectiveness that discusses self-efficacy as antecedent behavior. Here, personal and environmental factors aid cognition to one’s capability to construct reality, self-regulate, encode information and engage in effective managerial action.
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This study compares the motives of holding cash between developed (Australian) and developing (Malaysian) financial markets.
Abstract
Purpose
This study compares the motives of holding cash between developed (Australian) and developing (Malaysian) financial markets.
Design/methodology/approach
For the period 2006–2020, the t-test, fixed-effect and generalised method of moment (GMM) model have been applied to a sample of 1878 (1,165 Australian and 713 Malaysian) firms.
Findings
The empirical results reveal that firms in developed financial markets hold higher cash compared to the developing financial markets. The findings confirm that motives to hold cash differ between developed and developing financial markets. The GMM findings further show that cash holdings (CH) in Australia are higher due to higher ratios of cash flow, research and development (R&D) and return on assets (ROA), and lower due to larger dividend payments. In the Malaysian market, however, cash flows and R&D are ineffectual, ROA falls and dividend payments rise CH.
Practical implications
The study helps managers, practitioners and investors understand that firms' distinct economic, institutional, accounting and financial environments are important. To attain the desired outcomes, they must thus comprehend and consider these considerations while developing suitable liquidity strategies.
Originality/value
To the authors' best knowledge, this is the initial research demonstrating how varied cash motives and their ramifications are in developed and developing financial markets. Therefore, this study identifies the importance that CH motives varied among financial markets and that findings from a particular market cannot be generalised to other markets because of the market and financial structural variations.
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Evy Rahman Utami and Zuni Barokah
This study aims to investigate the determinants of anti-corruption disclosures by construction firms in Asia-Pacific countries.
Abstract
Purpose
This study aims to investigate the determinants of anti-corruption disclosures by construction firms in Asia-Pacific countries.
Design/methodology/approach
The sample comprises construction companies from seven Asia-Pacific countries from 2015 to 2019. The authors hand-collected data on anti-corruption disclosures by using content analysis.
Findings
This study provides empirical evidence that government ownership, country-level accounting competence and high-quality auditors increase companies’ anti-corruption disclosures. Meanwhile, this study finds that uncertainty avoidance does not affect companies’ anti-corruption disclosures.
Practical implications
This study has a number of implications. First, government and professional accountant organizations need to improve accountants’ knowledge and competence through education, training and continuous professional development. Second, public accounting firms need to ensure the quality of their auditors, particularly in the technical competence in financial and nonfinancial reporting. Finally, universities must improve and update their curriculum regarding nonfinancial reporting issues.
Originality/value
This study is among the first to examine anti-corruption disclosure practices in the most corrupted settings, i.e. the construction industry in Asia-Pacific countries. It uses the isomorphism perspective to explain the influence of government ownership, country-level accounting competence and high-quality auditors on anti-corruption disclosure transparency. The number of prior studies investigating this association is very limited. Moreover, disclosures of anti-corruption information are complex and sensitive; thus, coercive, normative and mimetic pressures are required to achieve higher transparency and sustainability.
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Hala Zaidan, Farah Shishan, Melina Al-Hasan, Hamzah Al-Mawali, Omar Mowafi and Samer Eid Dahiyat
This study aims to investigate the moderating impact of environmental knowledge on the factors influencing individuals’ continuous intention to use e-wallets.
Abstract
Purpose
This study aims to investigate the moderating impact of environmental knowledge on the factors influencing individuals’ continuous intention to use e-wallets.
Design/methodology/approach
Using a quantitative research design, this study develops and empirically tests a structural model. A purposive sample of 344 e-wallet users in Jordan was analyzed using Smart-PLS software.
Findings
The results indicate that perceived usefulness, subjective norms and perceived behavioral control directly influence the intention to continue using e-wallets. Notably, environmental concern and environmental knowledge do not have a direct impact on continuous intention. However, they act as mediators in the relationship between perceived behavioral control and continuous intention. Specifically, environmental knowledge acts as a mediator between perceived behavioral control, subjective norms and continuous intention. Furthermore, environmental knowledge moderates the relationship between perceived behavioral control and subjective norms, significantly impacting users’ continuous intention to use e-wallets.
Originality/value
This study contributes to the extended theory of planned behavior model within the banking sector by emphasizing the enhanced explanatory power of environmental factors. It underscores the pivotal role of environmental knowledge as a moderator that connects determinants of e-wallet usage to continuous intention.
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Kazi Md Jamshed and Buerhan Uluyol
The main issue is whether customers prefer convenience over Shariah compliance or the opposite when they decide their Islamic banking needs. The purpose of this paper is to…
Abstract
Purpose
The main issue is whether customers prefer convenience over Shariah compliance or the opposite when they decide their Islamic banking needs. The purpose of this paper is to explore why customers adopt Islamic banking products and services: Shariah compliance or convenience?
Design/methodology/approach
Using convenience sampling, 310 respondents’ data were collected through online survey. For testing the fit and hypotheses of the proposed model, AMOS 25 software and Smart-PLS 4.0 software have been used.
Findings
Attitude, Islamic value and convenience have significant determinants of Islamic banking products and services. Shariah compliance has no direct or indirect influence on neither intention nor actual behaviour to adopt Islamic banking services. Furthermore, gender has no such differential effect on the adoption.
Practical implications
Managers and marketers of Islamic banks may benefit from the findings of this study, which demonstrate fresh insights regarding the factors which help in strategy formulations to promote Islamic banking services.
Originality/value
The growth of Islamic banks, branches and windows is remarkable in both Muslim-majority and Muslim-minority countries in the world. This paper postulates the behavioural finance studies in Islamic banking and finance research stream by extending the theory of planned behaviour of Ajzen (1985) as all the three new constructs (Islamic value, convenienc and Shariah compliance) are statistically fit for further studies. However, only Islamic value and convenience are the two significant factors which drive customers to take decision in the proposed model. This study gives insights to the bankers and authority about the consumer behaviour.
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Esra Keskin, Eunhwa Yang, Harun Tanrıvermiş and Monsurat Ayojimi Salami
The facility management (FM) sector, which is developing rapidly, is making slower progress in Turkey compared to Europe and the USA. This paper aims to research the underlying…
Abstract
Purpose
The facility management (FM) sector, which is developing rapidly, is making slower progress in Turkey compared to Europe and the USA. This paper aims to research the underlying issues leading to FM practices and offer insights into the implications of FM-related policies, especially for large urban transformation projects.
Design/methodology/approach
The study used a mixed-methods research design and collected qualitative data through semi-structured interviews with building/site managers and quantitative data through structured surveys with residents. Forty-nine building/site managers and 660 residents participated in the interview and survey from Turkey’s North Ankara and Dikmen Valley urban transformation projects.
Findings
The FM by residents, performed by the managers selected among homeowners, was preferred to the professional FM in Turkey. Education level, age, homeownership and duration of living in the region were associated with selecting FM practices. Cost also had an important place among the selection criteria, and the standard view from the residents was that professional FM would cause a cost increase. However, interviews with building/site managers in North Ankara and Dikmen Valley Urban Transformation areas revealed that a significant part of the problem resulted from insufficient knowledge and experience in FM.
Research limitations/implications
Within the scope of the research, two urban transformation projects in Ankara Province were selected, and the survey was limited to the North Ankara Entrance Urban Transformation Project and Dikmen Valley Urban Transformation Project areas. Although there is a need to improve the understanding of FM in all facilities, built environments and collective buildings, collective buildings in urban transformation areas due to several constraints, those other identified areas are postponed for future study. In addition, collective buildings located in transformation areas differ from others in discussing the social dimension and the impact of management.
Social implications
Within the scope of the research, two urban transformation projects in Ankara Province were selected, and the survey was limited to the North Ankara Entrance Urban Transformation Project and Dikmen Valley Urban Transformation Project areas. Although there is a need to improve the understanding of FM in all facilities, due to several constraints built environments and collective buildings in urban transformation areas, are postponed for future study. In addition, collective buildings located in transformation areas differ from others in discussing the social dimension and the impact of management.
Originality/value
This study evaluates two different FM approaches: FM by residents and professional FM, implemented in Turkey and identifies the criteria for choosing the FM practice. In addition, both building/site managers and residents evaluate different perspectives on FM. This study is unique because it compares different FM practices in Turkey and the criteria for residents to prefer different FM practices.
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