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Article
Publication date: 4 September 2020

Muhammad Athar Nadeem, Zhiying Liu, Usman Ghani, Amna Younis and Yi Xu

This study, based on social exchange theory, aims to explore knowledge hiding behavior in relation to shared goals of individuals working in teams and trust (cognitive-based trust…

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Abstract

Purpose

This study, based on social exchange theory, aims to explore knowledge hiding behavior in relation to shared goals of individuals working in teams and trust (cognitive-based trust and affective-based trust) as a boundary condition on shared goals and knowledge hiding relationship.

Design/methodology/approach

A total sample of 270 reliable questionnaires are collected from university students in China. SPSS and AMOS are employed for the data analysis of the proposed model.

Findings

Findings of the study have indicated that shared goals are negatively associated with knowledge hiding behavior. Furthermore, trust (cognitive-based trust and affective-based trust) moderates the relationship between shared goals and knowledge hiding behavior.

Practical implications

This study has provided empirical proof and in-depth understanding and recommendations for supervisors and administrative authorities to form the culture of groups/teams with shared goals to reduce the undesirable individual behaviors.

Originality/value

This study, among the first empirical studies investigating the relationship between shared goals and knowledge hiding behavior, trust as a moderator, enriches the existing academic literature of and provides valuable insight into the research on knowledge hiding and knowledge management.

Details

Management Decision, vol. 59 no. 6
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 6 August 2020

Muhammad Athar Nadeem, Zhiying Liu, Abdul Hameed Pitafi, Amna Younis and Yi Xu

Cryptocurrencies, such as Bitcoin, generate innovative and fast exchanges without any physical form and facilitate online payments; thus, they may bring about revolutions of the…

Abstract

Purpose

Cryptocurrencies, such as Bitcoin, generate innovative and fast exchanges without any physical form and facilitate online payments; thus, they may bring about revolutions of the future economic system. Recent investigations reveal that China, the second largest Bitcoin market, accounts for a huge volume of Bitcoin trading and mining, which can cast distinct influences on future values of Bitcoin. Therefore, it would be of great significance to probe into the repurchase intention of Bitcoin of the Chinese individuals.

Design/methodology/approach

One hundred and forty-three questionnaires were collected from Chinese respondents. SPPS was employed for data analysis of the proposed hypotheses.

Findings

The results show that expectation has a positive impact on perceived enjoyment and perceived ease of use. A positive relationship between perceived ease of use and perceived enjoyment was confirmed. The findings also reveal that expectation, perceived enjoyment and perceived ease of use have significant impact on satisfaction. Moreover, it is found that perceived enjoyment, perceived ease of use and satisfaction significantly influence the repurchase intention of Bitcoin.

Research limitations/implications

This study encourages future comparative studies to be conducted. Besides, it is recommended to find out other possible antecedents of repurchase intention. Moreover, this study suggested negative effects of Bitcoin to be explored.

Practical implications

In a practical standpoint, this study provides valuable suggestions about cryptocurrencies use and regularization. For instance, education and learnability issues of novice users need to be considered. Further, the regularization/implementation of cryptocurrencies/blockchain technologies is also suggested.

Originality/value

This is the pioneer endeavor which investigates the repurchase intention of Bitcoin. The findings explore some of the possible antecedents which influence repurchase intention of Bitcoin. These findings provide valuable insights and enrich the existing body of literature in the domain of Bitcoin.

Details

Data Technologies and Applications, vol. 54 no. 5
Type: Research Article
ISSN: 2514-9288

Keywords

Article
Publication date: 10 July 2023

Anas Ali Al-Qudah and Asma Houcine

The purpose of the study is to investigate the factors that influence the adoption of new sustainability reporting (SDG) and external assurance (EXTA) practices. This study also…

Abstract

Purpose

The purpose of the study is to investigate the factors that influence the adoption of new sustainability reporting (SDG) and external assurance (EXTA) practices. This study also examines the relationship between sustainability reporting activity and corporate economic performance for a sample of 99 companies in Gulf Cooperation Council (GCC) countries that addressed SDGs in their sustainability reports published in 2019.

Design/methodology/approach

Using a two-stage analysis, this study examines how firms’ characteristics and corporate governance variables affect SDG and economic performance, as well as the firm’s decision to adopt EXTA statements for a sample of companies in that addressed SDGs in their sustainability reports published in 2019. The authors collected data from the Global Reporting Initiative’s (GRI) Sustainability Disclosure database and the Bureau van Dijk for Orbis database.

Findings

The results show that the variables firm size, profitability, big 4 auditors and government ownership significantly affect SDG and economic performance. The results also reveal that firms operating in the manufacturing sector are positively correlated with SDG and the firm’s decision to adopt EXTA statements. Furthermore, the results indicate that board independence positively affects SDGs and EXTA.

Research limitations/implications

The results can be particularly relevant and timely in helping large GCC companies promote their engagement to sustainable development practices by adopting more sustainable long-term strategies and policies. The findings could also guide managers in the strategic direction to identify firms’ characteristics and corporate governance features essential to promote sustainability reporting, an increasingly important performance indicator for investors and to enhance their confidence in the capital market. The results may also have practical implications to policymakers and other regulators in GCC countries to define effective frameworks that promote sustainable development reports and the use of EXTA.

Originality/value

The results make significant contributions by providing new insights to the existing literature on sustainability reporting in emerging markets by examining a unique perspective on the influence of firms’ characteristics and corporate governance features on the adoption of new sustainability reporting practices. The authors further add to the previous literature on the relationship between a firm’s economic performance and sustainable reporting by providing evidence from large companies in GCC countries, which might benefit from the adoption of multiple conceptual lenses, in this case, legitimacy and stakeholder theories. Lastly, through the empirical findings, this study provides economic validity to the 2018 joint initiative of the GRI and the United Nations Global Compact to strengthen corporate actions to achieve the United Nations SDGs.

Details

Journal of Financial Reporting and Accounting, vol. 22 no. 2
Type: Research Article
ISSN: 1985-2517

Keywords

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