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Article
Publication date: 1 May 2023

Ameen Qasem, Abdulalem Mohammed, Enrico Battisti and Alberto Ferraris

The aim of this study is to examine the ownership impact on firm sustainable investments (FSIs). In particular, this research examines the link between institutional investor…

Abstract

Purpose

The aim of this study is to examine the ownership impact on firm sustainable investments (FSIs). In particular, this research examines the link between institutional investor ownership (IIO), managerial ownership (MOWN) and FSIs in the tourism industry in Malaysia.

Design/methodology/approach

This study uses a data set of 346 firm-year observations from 2008 to 2020 and applies feasible generalized least squares (FGLS) regression analysis. The study sample is based on tourism firms listed on Bursa Malaysia (the Malaysian Stock Exchange).

Findings

There is a significant positive association between IIO and FSIs. When IIO is classified into foreign (FIIO) and local (LIIO), this significant association is mainly driven by FIIO. In addition, there is a significant, positive association between managerial ownership (MOWN) and firm sustainable investments (FSIs). These findings imply that firm ownership has an influence on FSIs in the tourism industry.

Originality/value

This is the first attempt to consider IIO and MOWN simultaneously in a single model estimation. The findings contribute to emerging capital markets where the involvement of ownership concentration in the governance of publicly listed firms is a common practice.

Details

International Journal of Emerging Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-8809

Keywords

Article
Publication date: 31 July 2023

Ameen Qasem, Wan Nordin Wan-Hussin, Adel Ali Al-Qadasi, Belal Ali Abdulraheem Ghaleb and Hasan Mohamad Bamahros

This study aims to assess whether non-financial corporate social responsibility (CSR) information decreases audit risk and audit scope and enables speedier completion of audit…

Abstract

Purpose

This study aims to assess whether non-financial corporate social responsibility (CSR) information decreases audit risk and audit scope and enables speedier completion of audit reports. The study also investigates whether institutional investors’ ownership (IIO) has an influence on the association between CSR disclosures and audit report lag (ARL).

Design/methodology/approach

This study uses a sample of 154 Saudi firms over 2016–2021 (837 observations) and applies ordinary least square regression to examine the study hypotheses.

Findings

This study’s results show that ARL is significantly shorter for firms with higher CSR disclosures. Furthermore, the findings show that IIO has no significant impact on the association between CSR disclosures and ARL.

Originality/value

This study offers new insights into how auditors respond to CSR disclosures and whether institutional investor monitoring influences the audit process in an emerging economy.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 29 June 2023

Pragya Jayaswal and Biswajita Parida

Augmented reality (AR) has emerged as a new interactive technology, swiftly transforming the field of marketing. Driven by its rapid uptake in marketing practices, academic…

1667

Abstract

Purpose

Augmented reality (AR) has emerged as a new interactive technology, swiftly transforming the field of marketing. Driven by its rapid uptake in marketing practices, academic research on AR has proliferated. This study aims to offer a holistic view of the past, present and future of augmented reality marketing (ARM) scholarship by analyzing its current and evolving research profile as well as its social and conceptual structures to inspire further research.

Design/methodology/approach

This study enriches the ARM scholarship by integrating a quantitative bibliometric analysis with a chronological-thematic review and a qualitative content analysis to develop a more comprehensive understanding of this novel area and suggest future research courses.

Findings

The bibliometric analysis reveals the key performance indicators as well as the social and conceptual structure of the ARM research field. The chronological-thematic review exhibits the advancement of ARM research over time and forecasts the emerging trends for the domain. Finally, the content analysis of recent articles reveals the current research hotspots and provides future research directions.

Research limitations/implications

The database limits the selection of literature, as the information in databases such as Scopus is updated regularly, resulting in alterations in the number of articles and citations.

Practical implications

AR developers and brand managers may use this study’s findings to understand the current ARM landscape better and make strategic decisions based on AR adoption and consumption patterns.

Originality/value

This study is singular in using a mixed methods approach by integrating the findings from bibliometric and content analyses for more reliable results and to offer a holistic perspective of the ARM sector, thereby significantly advancing the field of technology-led marketing.

Article
Publication date: 9 May 2023

Ali Abdallah Alalwan, Abdullah M. Baabdullah, Mutaz M. Al-Debei, Ramakrishnan Raman, Hitmi Khalifa Alhitmi, Amjad A. Abu-ElSamen and Yogesh K. Dwivedi

There is always a need to discover how a paradox between a customer’s desire for a more personalized experience and their privacy and security concerns would shape their intention…

Abstract

Purpose

There is always a need to discover how a paradox between a customer’s desire for a more personalized experience and their privacy and security concerns would shape their intention to continue using contactless payment methods. However, personalization–privacy paradox has not been well-covered over the area of contactless payment. Therefore, this study aims to empirically examine the impact of personalization–privacy paradox on the customers’ continued intention (CIN) to use contactless payment.

Design

/methodology/approach – The empirical part of the current study was conducted in Saudi Arabia by collecting the primary data using online questionnaire from a convenience sample size of 297 actual users of contactless payment methods.

Findings

Based on structural equation modeling, personalization and privacy invasion were approved to significantly impact perceived value of information disclosure (PVD). Strong causal associations were confirmed between perceived severity, structural assurance and response cost with privacy invasion. Finally, both PVD and privacy invasion significantly predict CIN.

Research limitations/implications

There are other important factors (i.e. technology interactivity, technology readiness, social influence, trust, prior experience, etc.) were not tested in the current study. Therefore, future studies would pay more attention regarding the impact of these factors. The current study data were also collected using a convenience sample of actual users of contactless payment methods. Therefore, there is a concern regarding the generalizability of the current study results to other kind of customers who have not used contactless payment.

Originality/value

This study has integrated both personalization–privacy paradox and protection motivation theory in one model. The current study holds value in providing a new and complete picture of the inhibitors and enablers of customers’ CIN to use contactless payment, including new types of inhibitors. Furthermore, personalization–privacy paradox has not been fully examined over the related area of Fintech and contactless payment in general. Therefore, this study was able to extend the theoretical horizon personalization–privacy paradox to new area (i.e. contactless payment) and new cultural context (Saudi Arabia).

Details

International Journal of Bank Marketing, vol. 42 no. 1
Type: Research Article
ISSN: 0265-2323

Keywords

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