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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.

The revival of local foods in the tourism context plays a significant role in attracting visitors. Unexpectedly, empirical evidence on food festivals aimed at reviving local cuisine in non-Western countries is scarce. This study aimed to examine and clarify the concept of food culture attributes on visitors' satisfaction and patronage intention in a food festival setting to revive local foods.

A quantitative approach was used. Convenience sampling and questionnaires were administered to 172 attendees as the final response to a food festival. The conceptual framework identifies the assumptions of structural equation modelling (SEM).

Food culture attributes significantly impacted visitor satisfaction based on the results. Cooking methods had an insignificant influence on satisfaction and indirect effects on patronage intention. Additionally, the authors persuaded satisfaction to act as a mediator, and food culture was a significant contributor to the hypothesised framework.

To the best of the authors’ knowledge, this is one of the first empirical studies to employ food culture attributes (flavour, presentation, cooking method and gastronomic identification) and patronage intention in the mediating role of satisfaction with Iranian cultural heritage as a revival of a visitor’s attraction towards local cuisine. The results revealed that the resurrection of local dishes serves as an alternative truth that aids in preserving Iranian cultural heritage.

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.

This study aims to explore the challenges of getting halal certification for restaurants in north-eastern Thailand.

Qualitative research approach was adopted to analyse the collected data. The research procedures and the interview questions were examined by the Ethics Committee for Research involving human subjects. In total, 10 restaurant owners were interviewed. Then, the interviews were transcribed, coded and grouped by using thematic analysis while the ATLAS ti. software was used for qualitative data analysis. The theme was finalised by three intercoder agreements.

The three challenges of obtaining halal certification among restaurants in north-eastern Thailand were the complicated process of getting halal certification, lack of restaurant owner commitment and high halal certification fee.

The number of halal-certified restaurants are limited. Some restaurants refused to renew halal status but their information is still displayed on the halal authority website. Not only the number of restaurants but also time-limited. Further, a quantitative phase for prioritising was suggested.

The study can be beneficial to the halal authority and business holders as the two main stakeholders. The findings can be used to plan or develop halal strategies to increase the quality of halal restaurants. As informants mentioned common challenges, the findings could be applied as guidelines for a new business holder keen on halal implementation.

This research demonstrated the challenges of halal certification in a non-Muslim country, focussing on the north-eastern region of Thailand. The findings will add value to a potential business area. Therefore, the highlighted challenges could provide a novelty and be useful for Muslim marketing.

This study aims to develop, propose and test an integrated framework of brand love and brand experience in the context of halal industry. Particularly, this study investigates the relationship of brand experience and brand love concepts with several outcome variables such as brand trust, brand satisfaction, brand loyalty purchase intention and word of mouth.

A structured questionnaire has been constructed using scales from past studies. Hypotheses have been tested using partial least square structural equation modelling methodology.

This study has found that brand experience is a significant determinant of brand love. Further, brand love has a significant influence on trust, satisfaction and loyalty. Both variables, brand experience and brand love, have either direct or indirect influences on several branding-related outcome variables such as brand trust, brand satisfaction and brand loyalty.

This study has been conducted only using cross-sectional sample of one country, which may limit the generalisations. However, the results of this study offer valuable insights for the brand managers in the halal sector.

Previous studies pertaining to halal food consumption have focussed more on understanding the attitude or the buying intention of the consumers. Only few studies have attempted to investigate the branding aspect of halal food consumption. This study is one of its kinds, which offers a comprehensive framework by incorporating important brand-related antecedents and outcome variables to understand the branding aspect of the halal food consumption behaviour.

The feasibility and viability appraisal technique is becoming increasingly crucial in the planning systems, theory, applications and outputs for property development and project investments. This paper aims to account for the findings of the practices associated with risk in the feasibility and viability appraisal process. Also, it examines the need for a practical framework for conducting a feasibility and viability appraisal, which can be employed by estate surveyors and valuers in Nigeria

This study adopted purposive sampling techniques to administer 240 sets of questionnaires, out of which 210 sets were well-thought-out to be useable for the analysis after data screening. Statistical package for social sciences (SPSS), structural equation modelling (SEM) and analysis of movement structures (AMOS) were the main analytical tools used to carry out the reliability test, normality test, exploratory factor analysis, confirmatory factor analysis, measurement and structural model.

The analysis results indicated that the P-values of the various forms of concepts of risks in feasibility and viability appraisal process (preparation) for property development and the investment market was statistically significant: technological factor - 0.000; political factor- 0.000 and economic factor- 0.000. However, a non-significant effect was found with socio-environmental factors on the preparation of housing development appraisal with P-value 0.155, and that risk management is neither holistically implemented in the feasibility and viability appraisal process nor extensively taken into cognisance.

This paper reports the results of the practices among estate surveyors and valuers in regarding the risk associated in the preparation stages of the feasibility and viability appraisal process

There are limited studies that suggest risk management factors in the appraisal reports for property development. Although previous studies have identified the risk factors, there is a lack of emphasis on management, which entails identification, assessment, monitoring and control. This study, therefore, recommends the incorporation of risk management into the feasibility and viability appraisal process implemented by estate surveyors and valuers. It is envisaged that the process will protect investors from the potential risk factors associated with investments in property development.

The study highlighted the need for practical or empirical research to be used to assess the significant risk factors that are needed to be reflected in the preparation stages of the feasibility and viability appraisal conduct of estate surveyors and valuers in Abuja, Nigeria.

The purpose of this paper is to determine the factors that affect foreign consumers’ purchase intention towards purchasing halal food products in South Africa. These factors are halal awareness, halal logo and attitude, which are important factors in affecting the intention of consumers.

Data were collected via a self-questionnaire with a sample of 230 foreign consumers. For analysing these data, a structural equation modelling technique was used in this study.

Based on the study’s results, all factors significantly influence foreign consumers’ intention towards purchasing halal food products and, subsequently, their buying behaviour. Interestingly, the study found that attitudes and halal awareness of non-Muslim consumers are very high compared with those of the Muslim consumers. Although the study addressed halal food consumers, most of the respondents participated in the study were non-Muslims and the majority of them were Christians.

The respondents were only limited to the Cape Town city in South Africa, and the focus was only on five variables related to halal food consumers, namely, halal awareness halal logo, attitude, purchase intention and buying behaviour.

This study can be used to develop halal food products to attract both Muslim and non-Muslim consumers, who are foreigners to a particular country.

This study is one of the first studies seeking to determine the factors that affect foreign consumers with regard to the purchase of halal food products in South Africa. It is regarded one of the first attempts to determine halal awareness, halal logo and attitude and how purchase intention and buying behaviour can be influenced.