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Article
Publication date: 11 June 2018

Normah Abdul Latip, S. Mostafa Rasoolimanesh, Mastura Jaafar, Azizan Marzuki and Mohd Umzarulazijo Umar

This paper aims to investigate the perceptions of indigenous people towards tourism development and the factors that influence their perceptions of the economic, social…

Abstract

Purpose

This paper aims to investigate the perceptions of indigenous people towards tourism development and the factors that influence their perceptions of the economic, social and environmental impacts of tourism.

Design/methodology/approach

This study will focus on the perceptions of an aboriginal group indigenous to Malaysia, and draws upon a sample of 272 from the Lower Kinabatangan region of Sabah, Malaysia. Respondents were administered a questionnaire, the results of which were analysed by way of partial least squares–structural equation modelling.

Findings

The results indicate a significant positive effect for economic gain on the perceived economic and environmental impacts of tourism, and of community involvement on the perception of social impacts. Moreover, the study found that the perception of environmental impacts, followed by perceived economic impacts, had a strong effect on support for tourism development.

Originality/value

This study makes a significant theoretical contribution to the resident perception literature by investigating how the perception of tourism impacts affects indigenous residents’ support for tourism development. Furthermore, this study describes a number of practical implications of this study for the promotion of sustainable tourism development among indigenous residents.

Details

Journal of Place Management and Development, vol. 11 no. 4
Type: Research Article
ISSN: 1753-8335

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Book part
Publication date: 6 September 2019

Shiva Hashemi, Shaian Kiumarsi, Azizan Marzuki and Behnaz Babaei Anarestani

This chapter examines the relationship between destination image and loyalty, and empirically determines the constructs that may influence tourist satisfaction with…

Abstract

This chapter examines the relationship between destination image and loyalty, and empirically determines the constructs that may influence tourist satisfaction with heritage tourism, which ultimately influences destination loyalty. Using data collected in the cultural heritage sites of Shiraz, Iran, it employs structural equation modeling for analysis. Evidence from the study results indicates that heritage tourists’ perception of destination image has a positive effect on their satisfaction and revisit intentions. This analysis provides insights into the behavioral intentions which may serve as an appropriate basis to boost tourist visits and revisits to a heritage destination.

Details

Experiencing Persian Heritage
Type: Book
ISBN: 978-1-78754-813-8

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Book part
Publication date: 12 October 2018

Shiva Hashemi, Azizan Marzuki and Shaian Kiumarsi

Rivalry among conference centers has greatly increased in the past few years. It is thus important to adequately comprehend the critical characteristics of conferences…

Abstract

Rivalry among conference centers has greatly increased in the past few years. It is thus important to adequately comprehend the critical characteristics of conferences, including those associated with their facilities and services. This chapter explores the impacts of conference quality and perceived value on attendees’ behavior in Malaysia. A questionnaire was administered to international attendees of nine academic association conventions held in Malaysia in 2016. Partial least squares structural equation modeling was applied to the collected data using Smart-PLS software. Results capture the positive impacts of service quality and perceived value on behavioral intention. Delegate perspectives regarding the significance of some facilities and services are further appraised.

Details

Quality Services and Experiences in Hospitality and Tourism
Type: Book
ISBN: 978-1-78756-384-1

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Abstract

Details

Quality Services and Experiences in Hospitality and Tourism
Type: Book
ISBN: 978-1-78756-384-1

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Abstract

Details

Quality Services and Experiences in Hospitality and Tourism
Type: Book
ISBN: 978-1-78756-384-1

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Abstract

Details

Experiencing Persian Heritage
Type: Book
ISBN: 978-1-78754-813-8

To view the access options for this content please click here
Book part
Publication date: 6 September 2019

Abstract

Details

Experiencing Persian Heritage
Type: Book
ISBN: 978-1-78754-813-8

To view the access options for this content please click here
Book part
Publication date: 12 October 2018

Abstract

Details

Quality Services and Experiences in Hospitality and Tourism
Type: Book
ISBN: 978-1-78756-384-1

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Article
Publication date: 14 January 2019

S. Mostafa Rasoolimanesh and Faizan Ali

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Abstract

Details

Journal of Hospitality and Tourism Technology, vol. 9 no. 3
Type: Research Article
ISSN: 1757-9880

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Article
Publication date: 2 August 2021

Ismaanzira Ismail, Rohami Shafie and Ku Nor Izah Ku Ismail

This paper aims to examine whether conditional conservatism is affected by chief financial officer (CFO) attributes as this issue is understudied in Malaysia. Given that…

Abstract

Purpose

This paper aims to examine whether conditional conservatism is affected by chief financial officer (CFO) attributes as this issue is understudied in Malaysia. Given that CFOs have a direct responsibility for financial reporting, therefore, their individual attributes are important in influencing conservatism in financial reporting.

Design/methodology/approach

This study uses non-financial listed firms in the Main Market of Bursa Malaysia from the years 2016 until 2019.

Findings

The results show that CFOs’ attributes, namely, gender, age, education level and ethnicity, affect earnings conservatism. To test for robustness, the authors use difference-in-difference, propensity score-matching and unconditional conservatism, namely, market-to-book ratio and the authors find the results hold with an exception for age and education level. Further, the effect of these attributes is more profound in non-Big4 audited firms, suggesting that CFO attributes act as a substitute mechanism for lower audit quality.

Originality/value

This study complements existing studies by documenting the first evidence on the significant effects of CFOs’ attributes in influencing accounting conservatism in an emerging country, namely, Malaysia. This is the first paper, to the humble knowledge, that examines CFOs’ attributes on accounting conservatism in Malaysia.

Details

Pacific Accounting Review, vol. 33 no. 4
Type: Research Article
ISSN: 0114-0582

Keywords

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