Search results1 – 10 of 14
This paper aims to investigate the perceptions of indigenous people towards tourism development and the factors that influence their perceptions of the economic, social…
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.
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.
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.
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.
This chapter examines the relationship between destination image and loyalty, and empirically determines the constructs that may influence tourist satisfaction with…
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.
Rivalry among conference centers has greatly increased in the past few years. It is thus important to adequately comprehend the critical characteristics of conferences…
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.
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…
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.
This study uses non-financial listed firms in the Main Market of Bursa Malaysia from the years 2016 until 2019.
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.
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.