Search results

This study aims to examine the impact of culture on earnings management after changing to International Financial Reporting Standards (IFRS).

The study’s sample selection comprises all publicly listed firms in 25 countries between 2000 and 2017 from DataStream database with cultural dimensions ratings from Hofstede et al. (2010). The initial sample contained 2,451 firms.

This study provides evidence that the interaction between national culture and IFRS adoption remains influential in explaining differences in the magnitude of earnings management behavior across countries.

This study higlights how IFRS and the cultural values interact with each other and affect earnings quality. In particular, the authors provide evidence on the relationship between individualism, uncertainty avoidance, power distance and masculinity of national culture and earnings management and, primarily, find that national culture significantly influences the decisions of managers after adopting IFRS.

This study aimed to investigate the effect of sustainability disclosure (SD) as a mediator for the relationship between corporate governance (CG) and the performance of firms listed on the Amman Stock Exchange (ASE).

The study analysed 405 reports of firms listed on the ASE from 2014 to 2018. The direct and indirect impact of governance mechanisms on the firms' performance was examined using STATA 15. A four-step procedure for testing mediation was used to determine the mediating role of SD.

The results demonstrated that the board and audit committees' effectiveness positively and significantly influences the firm's performance. Additionally, the results demonstrated that SD partially mediates the relationship between CG and the firm's performance.

Research implications – This study supported the assumptions of agency, resource dependence and stakeholder theories as the basis to explain the relationship among board’s effectiveness, audit committee’s effectiveness, sustainability report and firm performance in developing economies. In addition, the results suggested that CG helps to enhance the firm's performance and sustainability reporting. Firms providing sustainable report are deemed more responsible and attract more returns to firms. Research limitations – The study only focused on reports from five years for non-financial firms listed on the ASE to test the assumed relationship between the variables.

This study contributed to the body of knowledge by examining the mediating role of SD between CG and firm performance. Investors, managers and regulators can obtain further insights, especially those seeking to improve a firm's performance in the emerging markets, through a sound CG system and extensive sustainability reporting.

This study focused on the direct and indirect impacts of CG and firm performance in an emerging and developing economy. The study used SD as the mediating variable in examining the indirect effect.

This paper aims to present a review of small and medium-sized enterprise (SME) literature on the adoption of technology for marketing with the objective the knowledge trajectory from SMEs to tourism SMEs (TSMEs) and presents a research agenda for the adoption of digital marketing among TSMEs.

The quantitative literature review method is adopted to analyze 50 articles published in high-ranking journals from 2011–2021. The selected papers were reviewed to quantitatively present the popular theoretical frameworks, constructs and research methods used for the adoption of digital marketing among SMEs and to present a future research agenda in the context of TSMEs.

The findings present a review of theoretical approaches, research design, methods, and models used by researchers, and identify new directions for future research in the context of the adoption of digital marketing among TSMEs. The paper presents a theoretical critique of the technology adoption theories and builds on diffusion of innovation theory, technology–organization–environment (TOE), and institutional theory to propose an expanded model to study digital marketing adoption among TSMEs.

The article presents a significant advancement in the theoretical understanding of the adoption of digital marketing by offering the application of the TOE framework with moderating role of mimetic and normative pressures. Thus, the study contributes to the scarce research on institutional theory in the context of services (tourism) and offers an alternative and holistic perception to study digital marketing. The research model serves as an organizing tool for future researchers and practitioners to probe and further augment knowledge development in tourism and TSMEs.

Negligible published work on TSMEs makes this study valuable and the proposed model gives strategic information in the given context.

The purpose of this study is to consolidate the state of research in mobile commerce (m-commerce) technology adoption from 2008 to 2017. This study not only reviews the evolution of m-commerce literature but also highlights the significant contribution of authors and their productive collaborations in the development of this area.

A total of 184 peer-reviewed articles focusing on m-commerce adoption were obtained after applying search criteria on Scopus database. After using inclusion and exclusion criteria to achieve the objective of this study, 86 journals were shortlisted. The study further discusses the dispersion of various m-commerce applications being explored in m-commerce literature. In addition, dominating technology adoption theories and the most used keywords have also been identified and discussed in this study.

This study indicates that technology acceptance model and unified theory of acceptance and use of technology are the most exploited technology adoption theories. Moreover, the dominating constructs in literature are perceived usefulness, ease of use social influence/social norm on behavior intention, attitude intention followed by performance expectancy, facilitating condition and effort expectancy influence on intention.

This study presents a detailed association rule mining and community analysis to show the association among constructs such as usefulness, ease of ease, social influence and intention as dominant group in this area. The study also identifies lesser explored constructs and indicates possible future research to validate and strengthen their understanding further.

The purpose of this paper is to analyze the influence of financial, monitoring and experiential expertise of audit committee chair (ACC) and HR, monitoring and experiential expertise of nomination committee chair (NCC) on the financial performance (FP) of the firm.

Quantitative approach was used in this study to collect data from 50 non-financial firms of Pakistan and to analyze the data through e-views for testing hypotheses.

The findings revealed that financial and monitoring expertise of ACC and experiential expertise of NCC positively influence return on assets, return on equity and the net profit margin of the firm. However, no significant influence of experiential expertise of ACC and monitoring and HR expertise of NCC on FP was found.

The findings of this study will help firms of Pakistan to understand what expertise of their ACC and NCC can contribute to the enhancement of their FP. However, the current study examined the non-financial firms of Pakistan only.

Past studies have never shown the particular focus on different types of expertise of “Chairs” of nomination and audit committees in a combined research to analyze their impact on FP of firms. The present study has abridged this gap in the field of expertise of chairs of board committees so, it will open new areas of discussion for future researchers in domains of “agency theory”, “human capital theory” and corporate governance.

This study aims to present a detailed investigation of Shariah audit research based on a systematic literature review.

A total of 53 studies were collected from the Scopus and Web of Science databases following a systematic methodology. These studies were analyzed and evaluated based on the theoretical perspective, geographical distribution, research settings and themes background.

The findings indicate an increase in the literature on Shariah auditing over time, especially in the Malaysian context, with a dearth of research in other contexts and institutions (Takaful). It has been also revealed that the existing literature is still unclear about the effectiveness and consequences of effective Shariah auditing, pointing the need for more work on these areas. The authors outline opportunities for future Shariah auditing research.

The synthesized findings are helpful for policymakers and managers to understand better how research in Shariah auditing is developing and how to translate research findings into practice. To the best of the authors’ knowledge, this is the first research to comprehensively synthesize the literature on this topic and identify the potential opportunities for future research directions.

This study investigates the impact of US dollar volatility and oil rents on the performance of small and medium-sized enterprises (SMEs) in the Gulf Cooperation Council (GCC) region, with an emphasis on understanding how these factors influence SME financing constraints in economies with fixed currency regimes.

Employing a random effects panel regression analysis, this research considers US dollar volatility and oil rents as independent variables, with SME performance, measured through the financing gap, as the dependent variable. Controls such as trade balance, inflation deltas and gross domestic product (GDP) growth are included to isolate their effects on SME financing constraints.

The study reveals a significant positive relationship between dollar volatility and the financing gap, suggesting that increased volatility can exacerbate SME financing constraints. Conversely, oil rents did not show a significant direct influence on SME performance. The trade balance and inflation deltas were found to have significant effects, highlighting the multifaceted nature of economic variables affecting SMEs.

The study acknowledges potential biases due to omitted variables and the limitations inherent in the use of secondary data.

Findings offer pertinent guidance for SMEs and policymakers in the GCC region seeking to develop strategies that mitigate the impact of currency volatility and support SME financing.

The research provides new insights into the dynamics of SME performance within fixed currency regimes, which significantly contributes to the limited literature in this area. The paper further underscores the complex connections between global economic factors and SME financial health.

This paper aims to outline a map of all the research that exists on mobile technology and tourism archived in the two main databases worldwide (Web of Science and Scopus). Accordingly, with the identification of all the scientific articles that deal with both mobile technology and tourism, the authors seek to ascertain the evolution of mobile technology in the tourism sector through the years, countries, universities and authors and determine the various collaborations brought about between authors, universities, institutions and/or companies in various research projects. Finally, it also allows the authors to distinguish the main topics under study within the scope of ‘mobile tourism’.

A mixed methodology has been carried out. The search focused on the principal databases of bibliographic references and citations of periodical publications, such as articles from scientific journals, books and other types of printed material. Once the results were obtained in the respective databases, it was necessary to be able to work with them. In this respect, the authors had to extract the relevant data and dump it in a bibliographic reference manager, for which they chose Mendeley. After this, the tabulation of data was performed in Excel and tables and graphs were created from all the data collected.

The main results obtained and analyzed are the number of articles per year, countries and universities. In the same way, it is interesting to highlight the number of countries and universities that participate in each article under study. On the other hand, an analysis has been carried out regarding the number of articles per author, as well as the topics dealt with in the different articles.

This analysis reveals the role that has been played by mobile phones in tourism since the first scientific article was recorded in 2002. In this regard, in recent years there has been a significant increase in the number of articles, finally resulting in moderate figures in relation to countries (40) and universities (233) that have formed part of the subject matter under study. In contrast to other areas of research in tourism, the relevance of this subject is therefore evident, as is the need for greater background knowledge to establish research models adapted to the new reality of tourism in a world of ever-increasing mobility.

The current study dealt with the ownership structure effect as a potential determinant of the environmental, social and governance (ESG) performance disclosure in the Jordanian context.

Using the content analysis technique, data were collected and analyzed from a final sample of 51 annual reports of Jordanian industrial companies listed for 2012–2019.

The results show that foreign ownership and state ownership play a critical role in disclosing the ESG performance. Also, the board's independence plays an influential role in improving disclosure quality, enhancing family ownership in disclosure. It also limits the negative role of block holder ownership and managerial ownership on the ESG disclosure.

To the best of the authors' knowledge, this is the first study that deals with the role of ownership structure on the ESG disclosure level separately and collectively through the moderating role of board independence.