Search results
1 – 7 of 7Muhammad Sohail, Esha Rafique and Kamaleldin Abodayeh
This investigation delves into the rationale behind the preferential applicability of the non-Newtonian nanofluid model over alternative frameworks, particularly those…
Abstract
Purpose
This investigation delves into the rationale behind the preferential applicability of the non-Newtonian nanofluid model over alternative frameworks, particularly those incorporating porous medium considerations. The study focuses on analyzing the mass and heat transfer characteristics inherent in the Williamson nanofluid’s non-Newtonian flow over a stretched sheet, accounting for influences such as chemical reactions, viscous dissipation, magnetic field and slip velocity. Emphasis is placed on scenarios where the properties of the Williamson nanofluid, including thermal conductivity and viscosity, exhibit temperature-dependent variations.
Design/methodology/approach
Following the use of the OHAM approach, an analytical resolution to the proposed issue is provided. The findings are elucidated through the construction of graphical representations, illustrating the impact of diverse physical parameters on temperature, velocity and concentration profiles.
Findings
Remarkably, it is discerned that the magnetic field, viscous dissipation phenomena and slip velocity assumption significantly influence the heat and mass transmission processes. Numerical and theoretical outcomes exhibit a noteworthy level of qualitative concurrence, underscoring the robustness and reliability of the non-Newtonian nanofluid model in capturing the intricacies of the studied phenomena.
Originality/value
Available studies show that no work on the Williamson model is conducted by considering viscous dissipation and the MHD effect past over an exponentially stretched porous sheet. This contribution fills this gap.
Details
Keywords
Amr S. Abdallah, Hala M.G. Amin, Mohammed Abdelghany and Ahmed A. Elamer
The purpose of this study is to undertake a systematic literature review (SLR) on intellectual capital disclosure (ICD), focusing on its role in fostering competitive advantage.
Abstract
Purpose
The purpose of this study is to undertake a systematic literature review (SLR) on intellectual capital disclosure (ICD), focusing on its role in fostering competitive advantage.
Design/methodology/approach
Following the SLR process, the study identified 84 papers published in high-ranking journals over a 19-year span, providing insights into descriptive outcomes, research limitations and future research directions.
Findings
The results show that ICD research peaked in 2022, with the Journal of Intellectual Capital leading with the highest number of ICD publications. Resource-based theory was found to be the most applied theoretical framework, with developed country-specific research receiving the most attention. The use of small sample size, a lack of longitudinal studies, reliance on a single source of data, unsuitability of control variables and a lack of comparative studies with firms operating in developing countries are the main limitations that have been noted.
Research limitations/implications
This study faces constraints, primarily stemming from the selective keyword utilization and exclusive Scopus database reliance. It omits non-English papers, conference proceedings and books, potentially overlooking relevant insights.
Practical implications
The findings offer valuable insight for researchers, emphasizing the need for research on intellectual capital (IC) across diverse industries. Furthermore, our findings urge regulators to mandate global IC reporting to mitigate information asymmetry, while also prompting managers to enhance IC-related practices and reporting for more stakeholders’ trust.
Originality/value
This study provides a comprehensive overview of over two decades of ICD literature, synthesizing previous studies, identifying gaps and outlining potential directions for scholars and industry professionals in the context of competitiveness.
Details
Keywords
Md Shamim Hossain, Md Zahidul Islam, Md. Sobhan Ali, Md. Safiuddin, Chui Ching Ling and Chorng Yuan Fung
This study examines the moderating role of female directors on the relationship between the firms’ characteristics and tax avoidance in an emerging economy.
Abstract
Purpose
This study examines the moderating role of female directors on the relationship between the firms’ characteristics and tax avoidance in an emerging economy.
Design/methodology/approach
This study employs the second-generation unit root test and the generalised method of moments (GMM) techniques. The Kao residual cointegration test corroborates a long-run cointegration among variables.
Findings
Female directors demonstrate mixed and unusual findings. No significant impact of female directors on tax avoidance is found. In addition, the presence of female directors does not show any negative or significant moderating impacts on the relationship between leverage, firm age, board size and tax avoidance. However, having more female directors can negatively and significantly moderate the relationship between more profitable firms, larger firms and tax avoidance. These findings show that the board of directors could use the presence of female directors to maximise their opportunistic behaviour, such as to avoid tax.
Research limitations/implications
Research limitations – The study is limited by considering only 62 listed firms. The scope could be extended to include non-listed firms.
Practical implications
Research implications – There is increasing pressure for female directors on boards from diverse stakeholders, such as the European Commission, national governments, politicians, employer lobby groups, shareholders, and Fortune and Financial Times Stock Exchange (FTSE) rankings. This study provides input to decision-makers putting gender quota laws into practice. Our findings can help policy-makers adopt regulatory reforms to control tax avoidance practices and enhance organisational legitimacy. Policymakers can change their policy to include female directors up to the threshold suggested by the critical mass theory.
Originality/value
This is the first attempt in Bangladesh to explore the role of female directors in the relationship between the firms' characteristics and tax avoidance. The current study has significant ramifications for bringing gender diversity into practice as a component of good corporate governance.
Details
Keywords
Arjun Hans, Farah S. Choudhary and Tapas Sudan
The study aims to identify and understand the underlying behavioral tendencies and motivations influencing investor sentiments and examines the relationship between these…
Abstract
Purpose
The study aims to identify and understand the underlying behavioral tendencies and motivations influencing investor sentiments and examines the relationship between these underlying factors and investment decisions during the COVID-19-induced financial risks.
Design/methodology/approach
The study uses the primary data and information collected from 300 Indian retail equity investors using a nonprobability sampling technique, specifically purposive and snowball sampling. This research uses the insights from Phuoc Luong and Thi Thu Ha (2011) and Shefrin (2002) to delineate behavioral factors influencing investment decisions. Structural equation modeling estimates the causal relationship between underlying behavioral factors and investment decisions during the COVID-19-induced financial risks.
Findings
The study establishes that the “Regret Aversion,” “Gambler’s Fallacy” and “Greed” significantly influence investment decisions, and provide a comprehensive understanding of how psychological motivations shape investor behavior. Notably, “Mental Accounting” and “Conservatism” exhibit insignificance, possibly influenced by the unique socioeconomic context of the pandemic. The research contributes to 35% of variance understanding and prompts the researchers and policymakers to tailor investment strategies aligned to these behavioral tendencies.
Research limitations/implications
The findings hold policy implications for investors and policymakers and provide tailored recommendations including investor education programs and regulatory measures to ensure a resilient and informed investment community in the context of India's evolving financial landscapes.
Originality/value
Theoretically, behavior tendencies and motivations have been strongly linked to investment decisions in the stock market. Yet, empirical evidence on this relationship is limited in developing countries where investors focus on risk management. To the best of the authors’ knowledge, this study is among the first to document the influence of underlying behavioral tendencies and motivation factors on investment decisions regarding retail equity in a developing country.
Details
Keywords
Nelson Geovany Carrión-Bósquez, Oscar Ortiz-Regalado, Ivan Veas-González, Franklin Gerardo Naranjo-Armijo and Wilson Fernando Guerra-Regalado
This study aims to identify whether green advertising and eco-labels influence the purchasing behaviors of organic products or whether the influence of such behaviors is presented…
Abstract
Purpose
This study aims to identify whether green advertising and eco-labels influence the purchasing behaviors of organic products or whether the influence of such behaviors is presented through the mediating effect of the attitude and environmental awareness of millennials.
Design/methodology/approach
This study used a quantitative, correlational and cross-sectional design. A total of 430 millennials participated in the study. The questionnaire consisted of 20 questions, distributed across five variables. It was applied to people outside shopping centers in the city of Quito and Guayaquil, Ecuador. The results were subjected to statistical tests to determine the internal consistency of the instrument. The convergent and discriminant validity of the research model was verified through confirmatory factor analysis and structural equation modeling. SPSS 20 and AMOS 24 were used for statistical analyses.
Findings
The study identified that attitude and environmental awareness mediate the relationship between green advertising and green purchasing behaviors, as well as the relationship between eco-labels and green purchasing behaviors. Furthermore, it has been proven that green advertising directly influences the green purchasing behaviors of organic products among millennials, whereas eco-labels do not.
Originality/value
This study is among the initial investigations to delineate the connection between elements of green marketing and the buying patterns of organic goods among millennials in an emerging economy. The study provides answers to earlier scholarly inquiries that proposed examining the correlation among the constituents of the theorized framework.
Objetivo
El presente estudio tuvo como objetivo identificar si la publicidad verde y las ecoetiquetas influyen en los comportamientos de compra de productos orgánicos, o si la influencia dentro de dichos comportamientos se presenta a través del efecto mediador de la actitud y la conciencia ambiental de los millennials.
Diseño/metodología/enfoque
La investigación fue cuantitativa, correlacional y con un diseño transversal. Participaron en el estudio un total de 430 millennials. El cuestionario constó de 20 preguntas distribuidas en cinco variables. Fue aplicado en persona fuera de los centros comerciales en las ciudades de Quito y Guayaquil - Ecuador. Los resultados obtenidos fueron sometidos a pruebas estadísticas para determinar la consistencia interna del instrumento. La validez convergente y discriminante del modelo de investigación fue verificada mediante un Análisis Factorial Confirmatorio y Modelos de Ecuaciones Estructurales. Para el desarrollo de los análisis estadísticos, se utilizaron SPSS 20 y AMOS 24.
Resultados
El estudio identificó que la actitud y la conciencia ambiental median la relación entre la publicidad verde y los comportamientos de compra, así como en la relación entre las ecoetiquetas y los comportamientos de compra. Además, se demostró que la publicidad verde influye directamente en los comportamientos de compra de productos orgánicos entre los millennials, mientras que las ecoetiquetas no.
Originalidad y valor
Este artículo se encuentra entre las investigaciones iniciales para delinear la conexión entre los elementos del marketing verde y los patrones de compra de productos orgánicos entre los millennials en una economía emergente. El estudio proporcionó respuestas a consultas académicas previas que proponían examinar la correlación entre los componentes del marco teórico propuesto.
目的
本研究旨在确定绿色广告和生态标签是否影响有机产品的购买行为, 或这种行为的影响是否通过千禧一代的态度和环境意识的中介效应表现出来。
设计/方法/途径
本研究采用定量、相关性和横截面设计。共有430名千禧一代参与了研究。问卷由20个问题组成, 分布在五个变量上。问卷在厄瓜多尔基多和瓜亚基尔市的购物中心外分发。结果经过统计测试, 以确定问卷的内部一致性。通过验证性因素分析 和结构方程模型 验证了研究模型的收敛效度和区分效度。统计分析使用SPSS 20和AMOS 24软件完成。
研究结果
研究表明, 态度和环境意识在绿色广告与绿色购买行为之间以及生态标签与绿色购买行为之间起到中介作用。此外, 已证明绿色广告直接影响千禧一代对有机产品的绿色购买行为, 而生态标签则没有直接影响。
原创性/价值
本研究是最初探讨绿色营销元素与千禧一代在新兴经济体中有机产品购买模式之间关系的研究之一。该研究回答了早期学术研究提出的关于理论框架各组成部分相关性的探讨。
Details
Keywords
Tika Widiastuti, Imron Mawardi, Al-Shami Samer Ali, Nikmatul Atiya, Lina Nugraha Rani, Anidah Binti Robani and Muhammad Ubaidillah Al Mustofa
This study aims to examine the factors influencing the intention of Muslim Millennial Generation in Indonesia to donate cash waqf digitally.
Abstract
Purpose
This study aims to examine the factors influencing the intention of Muslim Millennial Generation in Indonesia to donate cash waqf digitally.
Design/methodology/approach
A quantitative approach was employed, surveying 284 Muslim Millennial Generation in Indonesia. The study integrated the Decomposed Theory of Planned Behavior (DTPB) and Technology Acceptance Model (TAM) to investigate the key factors driving the intention to contribute to cash waqf digitally. The researcher analyzed data using Partial Least Squares Structural Equation Modeling (PLS-SEM).
Findings
The findings of this study indicate that all hypotheses related to the variables are supported, including both direct and indirect correlations, except for perceived religiosity. This study confirms that the decision of millennials to donate cash waqf online is influenced by various factors, including their attitudes, the environment they are in, their ability to control their behavior, their perception of the ease and usefulness of technology and the availability of suitable facilities. Knowledge of technology is also a decisive component. Nevertheless, this study yielded intriguing findings that the perceived level of religious devotion does not impact the millennials’ willingness to make online cash waqf donations.
Practical implications
This study’s findings offer valuable insights for waqf institutions, providing a better understanding of Muslim millennials’ characteristics and preferences regarding spending, donations and waqf activities. This understanding can be instrumental in enhancing innovative digital platforms for cash waqf in the digital economy era.
Originality/value
This study uniquely explores the determinants of digital cash waqf donations among Muslim Millennial Generation in Indonesia. Contributions include integrating the DTPB and the TAM for a comprehensive analysis. Cross-disciplinary perspectives from behavioral economics and digital marketing enrich the research. Comparative studies and potential longitudinal analysis enhance depth, providing nuanced insights into the dynamic factors shaping digital donation behavior among Muslim millennials.
Details
Keywords
Xianmiao Li, Cheng Cheng and Shanshan Yang
Based on social exchange theory and self-determination theory, this study explores the influence mechanism of empowering leadership on employees’ creative deviance and innovation…
Abstract
Purpose
Based on social exchange theory and self-determination theory, this study explores the influence mechanism of empowering leadership on employees’ creative deviance and innovation performance.
Design/methodology/approach
The data were collected from 312 employees on Internet and other high-tech corporation in China. Hierarchical linear regression models and bootstrapping analysis outlined by Hayes were used to test the hypotheses.
Findings
Empowering leadership is positively correlated with employees’ innovation performance (EIP), and employees’ creative deviance plays an intermediary role in the above relationship. Power distance positively moderates the relationship between empowering leadership and employees’ creative deviance. Time pressure moderates the moderating effect of power distance on empowering leadership and employees’ creative deviance.
Originality/value
This study advances the empowering leadership and employees’ innovation performance by establishing creative deviance as the mediator. This study is also helpful to clarify the role of time press and power distance as boundary condition in the relationship between empowering leadership and employees’ creative deviance, which have certain reference significance for organization practices.
Details