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Article
Publication date: 2 October 2023

Alba Gómez-Ortega, Ana Licerán-Gutiérrez and Maria de la Paz Horno-Bueno

The “public interest” of financial institutions was used as an argument to intervene in accounting practices. The Bank of Spain's standard was not compatible with International…

Abstract

Purpose

The “public interest” of financial institutions was used as an argument to intervene in accounting practices. The Bank of Spain's standard was not compatible with International Accounting Standard (henceforth IAS) 39 and the Spanish banking sector had become one of the most provisioned in Europe. This makes it an interesting case study of the relationship between provisioning and income smoothing. The 2008 financial crisis revealed that provisions were insufficient and a reinforcement regulation process began in 2012. This paper aims to examine whether, since 2012, the Bank of Spain's regulatory effort on impairment accounting standards has induced less income smoothing, correcting its countercyclical effect.

Design/methodology/approach

A regression model is applied during the period 2005–2020, to test whether there is a trend change in the correlation between the level of provisions and annual earnings in 2012.

Findings

The results show that from 2012 onwards (when the Bank of Spain reinforced the regulation on provisioning), there was a correction in income smoothing behaviour.

Originality/value

This study provides empirical evidence that reinforces the claim that accounting policy can affect decision-making accounting practices, in this particular case, at the Bank of Spain.

Details

The Journal of Risk Finance, vol. 24 no. 5
Type: Research Article
ISSN: 1526-5943

Keywords

Open Access
Article
Publication date: 9 November 2023

Ana Castillo, Leopoldo Gutierrez, Ivan Montiel and Andres Velez-Calle

This paper aims to analyze the ethical responses of the fashion industry to the first wave of the COVID-19 pandemic when the entire world was shocked by the rapid spread of the…

Abstract

Purpose

This paper aims to analyze the ethical responses of the fashion industry to the first wave of the COVID-19 pandemic when the entire world was shocked by the rapid spread of the virus. The authors describe lessons from emergency ethics of care in the fashion industry during the initial months of COVID-19, which can assist fashion managers in improving ethical decisions in future operations.

Design/methodology/approach

Rapid qualitative research methods were employed by conducting real-time, in-depth interviews with key informants from multinational fashion companies operating in Spain, a severely affected region. A content analysis of news articles published during the first months of 2020 was conducted.

Findings

Five critical disruptions in the fashion industry were identified: (1) changes in public needs, (2) transportation and distribution backlogs, (3) defective and counterfeit supplies, (4) stakeholder relationships at stake and (5) managers' coping challenges. Additionally, five business survival responses with a strong ethics of care component were identified, implemented by some fashion companies to mitigate the damage: (1) adapting production for public well-being, (2) enhancing the flexibility of logistic networks, (3) emphasizing quality and innovation, (4) reinventing stakeholder collaborations and (5) practicing responsible leadership.

Originality/value

Despite the well-documented controversies surrounding unethical practices within the fashion industry, even during COVID-19, our findings inform managers of the potential and capability of fashion companies to operate more responsibly. The lessons learned can guide fashion companies' operations in a post-pandemic society. Furthermore, they can address other grand challenges, such as natural disasters, geopolitical conflicts and climate change.

Details

Journal of Fashion Marketing and Management: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1361-2026

Keywords

Article
Publication date: 7 April 2023

Ana Maria Silva, Jorge F.S. Gomes and Sílvia Monteiro

This study aims to analyse how people's perceived employability was affected during the coronavirus disease 2019 (COVID-19) pandemic. This study explores individuals' perceived…

Abstract

Purpose

This study aims to analyse how people's perceived employability was affected during the coronavirus disease 2019 (COVID-19) pandemic. This study explores individuals' perceived financial threat, age and work situation as factors that shape perceived employability.

Design/methodology/approach

Data were collected via a survey at three different times between October 2020 and May 2021, which were chosen to reflect the evolution of the pandemic. The participants (n = 124) reported participants' perceived employability and financial threat during the pandemic in Portugal. Perceived employability is a multidimensional concept, as this includes the following scales: employment protective behaviour, employment risk, job-seeking behaviour, self-control and self-learning.

Findings

Participants' overall perceived employability failed to record significant variance over the period under analysis. Nevertheless, perceived employment protective behaviour decreased the most, especially in the case of young adults (aged 18 to 24). Individuals' perceived financial threat varied according to the external context, being lower during the last moment of data collection, which corresponded to the less-socially and economically restrictive period. Employees with the most stable work condition, i.e. with a permanent employment contract, were those who felt less financially threatened when compared to other respondents. A negative relationship between perceived employability and perceived financial threat was identified during the third moment of data collection.

Originality/value

The research informs about how individuals perceive themselves in a highly unpredictable and unstable context. The longitudinal approach shows how the external context affected people's perceived employability and financial threat throughout the pandemic.

Details

Higher Education, Skills and Work-Based Learning, vol. 13 no. 6
Type: Research Article
ISSN: 2042-3896

Keywords

Article
Publication date: 17 October 2023

Asael Islas-Moreno, Daniel Emigdio Uriza-Ávila, Ana Lieseld Guzmán-Elizalde and Gabriel Aguirre-Álvarez

The study aims to analyze the effect of the previous preparation and the work carried out in the field during a study trip on the development of competencies in agribusiness…

Abstract

Purpose

The study aims to analyze the effect of the previous preparation and the work carried out in the field during a study trip on the development of competencies in agribusiness students.

Design/methodology/approach

The destination was the pineapple area of the Papaloapan Lower Basin in Mexico, and 42 students from 6 different semester levels participated. The students answered a test prior to the trip, received an evaluation for their activities in the field and prepared reports and posters as products of the experience. The relationship between the scores obtained was examined through a comparative analysis.

Findings

The findings are framed in the cyclical model of experiential learning with four stages (feeling, watching, thinking and doing) by Kolb (1984). It is found that the acquisition of specific knowledge about what the experience will entail leads to better preparation, motivation and confidence to live the experience (potentiation of feeling and watching). In turn, specific knowledge and better use of experience promote the development of problem solving, interpersonal and communication skills (potentiation of thinking and doing).

Research limitations/implications

Statistical representativeness is not a quality of the study since it is based on a comparative analysis.

Originality/value

The study analyzes an educational component of great value in the business area, about which little is known in the agribusiness subarea.

Details

Journal of Agribusiness in Developing and Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-0839

Keywords

Article
Publication date: 4 May 2023

Sofía Blanco-Moreno, Aroa Costa-Feito, Carmen R. Santos and Ana M. González-Fernández

This study analyzes the effect of content marketing on women's happiness through eudaimonia and hedonism factors and the final result on desires and actions taken.

Abstract

Purpose

This study analyzes the effect of content marketing on women's happiness through eudaimonia and hedonism factors and the final result on desires and actions taken.

Design/methodology/approach

A total of 227 valid questionnaires were collected from women respondents. The data analysis used partial least squares structural equation modeling (PLS-SEM) to clarify the relationships in the proposed model.

Findings

Content marketing turns out to be a crucial factor affecting both eudaimonia and hedonism. Moreover, while eudaimonia plays a particular role in women's behavior, hedonism works likewise on desires.

Practical implications

A crucial decision before developing content marketing is to consider if the final result is to produce desirability or feasibility in consumers. Content marketing addressing eudaimonia will impact feasibility; while the content aims to create desirability, the hedonic aspect of happiness should be emphasized.

Originality/value

Though content marketing and the effect of content marketing on brands' performance and consumer decision processes has been deeply analyzed in the literature, there is a lack of research into the effect of such content on consumers' well-being. Another contribution of this study is the focus on local brands and on women's eudaimonia and hedonism.

Details

Management Decision, vol. 62 no. 2
Type: Research Article
ISSN: 0025-1747

Keywords

Open Access
Article
Publication date: 2 January 2024

Ana Almansa-Martínez, Sara López-Gómez and Antonio Castillo-Esparcia

This paper aims to find out if there is a relationship between access to climate change information and student activism.

447

Abstract

Purpose

This paper aims to find out if there is a relationship between access to climate change information and student activism.

Design/methodology/approach

Exploratory study focused on the survey of 400 [n = 400] students from 10 universities in Spain from April to May 2022. A questionnaire with 19 questions was divided into blocks of knowledge, awareness, and action and bivariate analysis with a margin of error of ±5% and a confidence level of 95%.

Findings

The greater the degree of information received, the greater the activism of university students, who tend to use digital media and social networks to get informed. However, they perceive that the university generates little information and a low number of activities related to climate change. Students demand that universities implement informal, formal, and service-learning environmental education strategies on sustainable consumption.

Research limitations/implications

Given the results of previous studies showing the variable “type of degree” does not show differences at the beginning and end of studies, it has not been considered in this research. Nevertheless, it would be convenient to introduce it in future investigations to confirm if this may have an impact on informational habits.

Practical implications

This paper urges universities to act as sources of environmental education, given the relationship between the information received and the pro-environmental attitudes of students.

Social implications

The universities are powerful social actors that can shape public and political discourses for eco-social transition.

Originality/value

This research adds the variable access to information in studies on pro-environmental attitudes. Furthermore, this research provides data about student perceptions of the university, government, industry, and NGO climate actions.

Details

Journal of Communication Management, vol. 28 no. 1
Type: Research Article
ISSN: 1363-254X

Keywords

Article
Publication date: 14 August 2023

Ana Junça-Silva, Henrique Duarte and Susana C. Santos

Discovering opportunities is a key entrepreneurship competence for those who want to start their own business and who choose to enter the workforce. In this study, the authors…

Abstract

Purpose

Discovering opportunities is a key entrepreneurship competence for those who want to start their own business and who choose to enter the workforce. In this study, the authors focus on the antecedents of the ability to discover entrepreneurial opportunities by uncovering how and when students' personal initiative (Frese and Fay, 2001) leads to an increase in this key competency. The purpose of this study was to examine the role of risk-taking and creativity in the interplay between personal initiative and opportunity discovery competencies among university students.

Design/methodology/approach

Data were collected with a self-assessment tool in two moments in time, using a sample of 103 university students from Portugal enrolled in an entrepreneurship course. The authors measured personal initiative and entrepreneurial risk-taking at the beginning of the entrepreneurship course (Time 1). Two months later (Time 2), by the end of an entrepreneurship course, the authors measured creativity and opportunity discovery abilities.

Findings

The results of this study showed that risk-taking mediates the effect of personal initiative on opportunity discovery and that creativity interacts with risk-taking and opportunity discovery. Specifically, the authors found that the relationship between entrepreneurial risk-taking and opportunity discovery is positive and statistically significant when students display average or above-average creativity. The indirect effect of the personal initiative on opportunity discovery through entrepreneurial risk-taking seems to increase when the student's creativity increases, as the index of moderated mediation is positive.

Research limitations/implications

As with all studies, there are limitations to work of this study. First, data of this study is restricted to a sample of students from Portugal. As such, the authors should be careful about generalizations concerning students from other cultural settings; entrepreneurship competencies can differ across countries. Second, the findings of the present study are based on students’ self-reports regarding their own entrepreneurship competencies.

Originality/value

This work can inspire entrepreneurship educators to look at the entrepreneurship competencies models holistically and inspire future work to explore the relationship patterns between entrepreneurial competencies.

Details

Journal of Enterprising Communities: People and Places in the Global Economy, vol. 18 no. 1
Type: Research Article
ISSN: 1750-6204

Keywords

Content available
Book part
Publication date: 20 November 2023

Abstract

Details

Digitalization, Sustainable Development, and Industry 5.0
Type: Book
ISBN: 978-1-83753-191-2

Article
Publication date: 27 October 2023

Ana María Salazar, María Fernanda Reyes, Olga Pedraza, Angela Gisselle Lozano, María Camila Montalvo and Juan Camilo Rodriguez Fandiño

Different studies relate the presence of depression to lower cognitive performance and higher functional dependence in older people; however, this is not entirely clear. The…

Abstract

Purpose

Different studies relate the presence of depression to lower cognitive performance and higher functional dependence in older people; however, this is not entirely clear. The purpose of this study is to validate the existence between the association of these conditions.

Design/methodology/approach

Cross-sectional and descriptive study was conducted in which the memory, metamemory and global functionality test performance of depressed and non-depressed participants was compared between two groups, one cognitively healthy and other with cognitive decline. The participants were 420 older adults, with an average age of 69 and five years of schooling.

Findings

The importance of describing cognitive performance in older adults with depression may provide evidence to support an adequate differential diagnosis and the design of an adequate future therapeutic plan. Identifying and preventing depression in the elderly can improve health and well-being in the elderly.

Originality/value

Depression is a prevalent and highly disabling disease. When it is suffered by an older person, it is associated with higher mortality, functional dependence, poor physical health, worse quality of life indicators and psychological well-being. In the elderly, the clinical diagnosis of depression is difficult, as it has a high comorbidity and is often confused with other health conditions prevalent during older adulthood.

Details

Working with Older People, vol. 28 no. 1
Type: Research Article
ISSN: 1366-3666

Keywords

Article
Publication date: 5 July 2023

Shruti Gulati

This study aims to explore how social media affects decision-making among tourists and whether there is a potential effect of age, which is studied through generations. For this…

Abstract

Purpose

This study aims to explore how social media affects decision-making among tourists and whether there is a potential effect of age, which is studied through generations. For this purpose, baby boomers, Gen X, Gen Y and Gen Z tourists are studied and real-time implications are offered.

Design/methodology/approach

The study adopts a descriptive and exploratory design where the conceptual model of social media-based decision-making is developed through a review of the literature. Quantitative analysis is conducted on primary data from 600 Indian tourists. This is done using a self-administered questionnaire adopted from Gulati (2022) after checking its validity and reliability. The statistical analysis for hypothesis testing is done using PLS-SEM path modelling on pooled data. To study the categorical moderating effect of generations, partial least squares multigroup analysis (PLS-MGA) is performed as a paired comparison on every successive generation.

Findings

After testing every successive younger generation with an older generation through PLS-MGA, none of the pairs found any significant differences in path coefficients, as the values obtained were 0.05 < p < 0.95 for all five paths (SM → NR, SM → IS, SM → E, SM → P, SM → PPB). This indicates all the generations behave in a similar manner irrespective of them being older or younger, and age does not moderate social media’s impact on decision-making among Indian tourists.

Research limitations/implications

The study establishes India as a unique geographical market and suggests tourism marketers to treat all generations at par, irrespective of age, as they behave and interact with social media in a similar manner. But, because this study is restricted to a single geographical location, i.e. India, further regions can be explored for global generalisation. Future research can also explore other demographics for combined, moderated analysis. Findings from the study suggest that marketers should ensure that equal attention is given to all generations as they engage with social media in a similar manner. Targeted marketing using artificial intelligence can help in ensuring custom ads. Personalisation according to generations can also facilitate greater purchases.

Originality/value

The study fills a major population and knowledge gap by exploring a topic that has been highly under-researched. Also, the study adopts an inclusive approach by analysing all the generations, both younger and older, to understand the potential effect of age on moderating the impact that social media has on tourist decision-making. Further, real-time suggestions and implications are offered to tourism marketers with special reference to the Indian tourism industry.

Details

Information Discovery and Delivery, vol. 52 no. 2
Type: Research Article
ISSN: 2398-6247

Keywords

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