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1 – 10 of over 2000Sugiarto Sugiarto and Suroso Suroso
This study aims to develop a high-quality impairment loss allowance model in conformity with Indonesian Financial Accounting Standards 71 (PSAK 71) that has significant…
Abstract
Purpose
This study aims to develop a high-quality impairment loss allowance model in conformity with Indonesian Financial Accounting Standards 71 (PSAK 71) that has significant contribution to national interests and the banking industry.
Design/methodology/approach
The determination of the impairment loss allowance model is settled through 7 stages, using integration of some statistical methods such as Markov chain, exponential smoothing, time series analysis of behavioral inherent trends of probability of default, tail conditional expectation and Monte Carlo simulation.
Findings
The model which is developed by the authors is proven to be a high-quality and reliable model. By using the model, it can be shown that the implementation of the expected credit losses model on Indonesian Financial Accounting Standards 71 is more prudent than the implementation of the incurred loss model on Indonesian Financial Accounting Standards 55.
Research limitations/implications
Determination of defaults was based on days past due, and the analysis in this study did not touch the aspects of hedge accounting in general.
Practical implications
This developed model will contribute significantly to national interests as a source of reference for other banks operating in Indonesia in calculating impairment loss allowance (CKPN) and can be used by the Financial Services Authority of Indonesia (OJK) as a guideline in assessing the formation of impairment loss allowance for banks operating in Indonesia.
Originality/value
As so far there is not yet an available standardized model for calculating impairment loss allowance on the basis of Indonesian Financial Accounting Standards 71, the model developed by the authors will be a new breakthrough in Indonesia.
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Asifa Ilyas and Muhammad Kashif Zaman
The high dropout rate among online learning students is a serious issue. Using the theory of planned behavior as a framework, this study investigates what effect attitude, opinion…
Abstract
Purpose
The high dropout rate among online learning students is a serious issue. Using the theory of planned behavior as a framework, this study investigates what effect attitude, opinion of others and perceived ease of online learning technologies leave on Pakistani online students' persistence intentions.
Design/methodology/approach
The sample of this study comprises 320 students enrolled at a distance learning university in Pakistan. Online questionnaires are used to gather data for the study. Correlations and regression analysis are run to figure out the effect of independent variables on the dependent variable of the study.
Findings
The findings of the study show that 51% variance in online students’ persistence intentions can be explained by personal attitude, subjective norms and perceived behavioral control.
Research limitations/implications
The use of a non-random sampling technique along with a cross-sectional design form the major limitations of the study.
Practical implications
The outcome of the study may help online education providers as well as policymakers to design programs and initiatives to improve students’ retention in online study programs.
Originality/value
The study contributed to the extant literature by finding out Pakistani online students’ persistence behavior is affected by their attitude, subjective norms and perceived ease of online learning. The study also found that the opinion of people closely related to students influences their study persistence decisions.
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Qingmei Tan, Muhammad Haroon Rasheed and Muhammad Shahid Rasheed
Despite its devastating nature, the COVID-19 pandemic has also catalyzed a substantial surge in the adoption and integration of technological tools within economies, exerting a…
Abstract
Purpose
Despite its devastating nature, the COVID-19 pandemic has also catalyzed a substantial surge in the adoption and integration of technological tools within economies, exerting a profound influence on the dissemination of information among participants in stock markets. Consequently, this present study delves into the ramifications of post-pandemic dynamics on stock market behavior. It also examines the relationship between investors' sentiments, underlying behavioral drivers and their collective impact on global stock markets.
Design/methodology/approach
Drawing upon data spanning from 2012 to 2023 and encompassing major world indices classified by Morgan Stanley Capital International’s (MSCI) market and regional taxonomy, this study employs a threshold regression model. This model effectively distinguishes the thresholds within these influential factors. To evaluate the statistical significance of variances across these thresholds, a Wald coefficient analysis was applied.
Findings
The empirical results highlighted the substantive role that investors' sentiments and behavioral determinants play in shaping the predictability of returns on a global scale. However, their influence on developed economies and the continents of America appears comparatively lower compared with the Asia–Pacific markets. Similarly, the regions characterized by a more pronounced influence of behavioral factors seem to reduce their reliance on these factors in the post-pandemic landscape and vice versa. Interestingly, the post COVID-19 technological advancements also appear to exert a lesser impact on developed nations.
Originality/value
This study pioneers the investigation of these contextual dissimilarities, thereby charting new avenues for subsequent research studies. These insights shed valuable light on the contextualized nexus between technology, societal dynamics, behavioral biases and their collective impact on stock markets. Furthermore, the study's revelations offer a unique vantage point for addressing market inefficiencies by pinpointing the pivotal factors driving such behavioral patterns.
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Teresa Schwendtner, Sarah Amsl, Christoph Teller and Steve Wood
Different age groups display different shopping patterns in terms of how and where consumers buy products. During times of crisis, such behavioural differences become even more…
Abstract
Purpose
Different age groups display different shopping patterns in terms of how and where consumers buy products. During times of crisis, such behavioural differences become even more striking yet remain under-researched with respect to elderly consumers. This paper investigates the impact of age on retail-related behavioural changes and behavioural stability of elderly shoppers (in comparison to younger consumers) during a crisis.
Design/methodology/approach
The authors surveyed 643 Austrian consumers to assess the impact of perceived threat on behavioural change and the moderating effect of age groups. Based on findings from this survey, they subsequently conducted 51 semi-structured interviews to understand the causes of behavioural change and behavioural stability during a crisis.
Findings
Elderly shoppers display more stable shopping behaviour during a crisis compared to younger consumers, which is influenced by perceived threat related to the crisis. Such findings indicate that elderly shoppers reinforce their learnt and embedded shopping patterns. The causes of change and stability in behaviour include environmental and inter-personal factors.
Originality/value
Through the lens of social cognitive theory, protection motivation theory and dual process theory, this research contributes to an improved understanding of changes in shopping behaviour of elderly consumers, its antecedents and consequences during a time of crisis. The authors reveal reasons that lead to behavioural stability, hence the absence of change, in terms of shopping during a crisis. They further outline implications for retailers that might wish to better respond to shopping behaviours of the elderly.
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Laura Cortellazzo, Sara Bonesso and Fabrizio Gerli
The entrepreneur is the main decision-maker in small and medium-sized enterprises and is the principal force in the implementation of a firm's international strategy. Research has…
Abstract
Purpose
The entrepreneur is the main decision-maker in small and medium-sized enterprises and is the principal force in the implementation of a firm's international strategy. Research has paid limited attention to the intangible aspects of human capital, namely behavioural competencies that may have an impact on the entrepreneur's ability to take advantage of international opportunities. This study addresses this gap, identifying the behavioural competencies that distinguish entrepreneurs who pursue a stronger internationalisation expansion beyond the European market.
Design/methodology/approach
A competency modelling process is implemented for a sample of Italian entrepreneurs. Data on behavioural competencies are obtained through the coding of behavioural event interviews administrated to the entrepreneurs. Export intensity is adopted as a performance criterion to classify the entrepreneurs.
Findings
Three behavioural competencies (change catalyst, teamwork and organisational learning orientation) emerged as more significantly activated by entrepreneurs who show a higher export intensity in the global market.
Research limitations/implications
The exploratory nature of the study, conducted in a small sample and in a specific geographical area, may reduce the generalisability of the findings.
Practical implications
Entrepreneurs can become aware of the behavioural competencies needed for the implementation of internationalisation processes. Additionally, training programmes can be designed to promote the development of these behaviours.
Originality/value
Bridging the literature on international entrepreneurship, cross-cultural studies and competency-based research, this study highlights the role of behavioural competencies in the internationalisation process from a micro level of analysis. This article proposes a competency framework that can be adopted to assess a broader portfolio of entrepreneurs' behaviours.
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Yixin Zhang, Lizhen Cui, Wei He, Xudong Lu and Shipeng Wang
The behavioral decision-making of digital-self is one of the important research contents of the network of crowd intelligence. The factors and mechanisms that affect…
Abstract
Purpose
The behavioral decision-making of digital-self is one of the important research contents of the network of crowd intelligence. The factors and mechanisms that affect decision-making have attracted the attention of many researchers. Among the factors that influence decision-making, the mind of digital-self plays an important role. Exploring the influence mechanism of digital-selfs’ mind on decision-making is helpful to understand the behaviors of the crowd intelligence network and improve the transaction efficiency in the network of CrowdIntell.
Design/methodology/approach
In this paper, the authors use behavioral pattern perception layer, multi-aspect perception layer and memory network enhancement layer to adaptively explore the mind of a digital-self and generate the mental representation of a digital-self from three aspects including external behavior, multi-aspect factors of the mind and memory units. The authors use the mental representations to assist behavioral decision-making.
Findings
The evaluation in real-world open data sets shows that the proposed method can model the mind and verify the influence of the mind on the behavioral decisions, and its performance is better than the universal baseline methods for modeling user interest.
Originality/value
In general, the authors use the behaviors of the digital-self to mine and explore its mind, which is used to assist the digital-self to make decisions and promote the transaction in the network of CrowdIntell. This work is one of the early attempts, which uses neural networks to model the mental representation of digital-self.
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Desirée H. van Dun and Celeste P.M. Wilderom
Why are some lean workfloor teams able to improve their already high performance, over time, and others not? By studying teams' and leaders' behaviour-value patterns, this…
Abstract
Purpose
Why are some lean workfloor teams able to improve their already high performance, over time, and others not? By studying teams' and leaders' behaviour-value patterns, this abductive field study uncovers a dynamic capability at the team level.
Design/methodology/approach
Various methods were employed over three consecutive years to thoroughly examine five initially high-performing lean workfloor teams, including their leaders. These methods encompassed micro-behavioural coding of 59 h of film footage, surveys, individual and group interviews, participant observation and archival data, involving objective and perceptual team-performance indicators. Two of the five teams continued to improve and perform highly.
Findings
Continuously improving high lean team performance is found to be associated with (1) team behaviours such as frequent performance monitoring, information sharing, peer support and process improvement; (2) team leaders who balance, over time, task- and relations-oriented behaviours; (3) higher-level leaders who keep offering the team face-to-face support, strategic clarity and tangible resources; (4) these three actors' endorsement of self-transcendence and openness-to-change work values and alignment, over time, with their behaviours; and (5) coactive vicarious learning-by-doing as a “stable collective activity pattern” among team, team leader, and higher-level leadership.
Originality/value
Since lean has been undertheorised, the authors invoked insights from organisational behaviour and management theories, in combination with various fine- and coarse-grained data, over time. The authors uncovered actors' behaviour-value patterns and a collective learning-by-doing pattern that may explain continuous lean team performance improvement. Four theory-enriching propositions were developed and visualised in a refined model which may already benefit lean practitioners.
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Vegetarian and vegan dietary practices have recently moved from being marginal activities to occupying a more mainstream position. While the reasons for this have been analysed by…
Abstract
Purpose
Vegetarian and vegan dietary practices have recently moved from being marginal activities to occupying a more mainstream position. While the reasons for this have been analysed by many researchers, the extent to which the underlying motives may influence other behavioural contexts remains relatively unexplored. The present research thus analyses the degree to which vegetarians and vegans also act in an environmental and animal-conscious manner.
Design/methodology/approach
A self-administered survey was conducted among omnivores, conscientious omnivores, vegetarians and vegans in Austria. The research design is embedded in an extended version of the theory of planned behaviour (TPB). A mixed-mode sampling strategy resulted in 556 completed surveys.
Findings
The TPB correlation analysis shows that there are significant relations between dietary motives, subjective norms, attitudes, behavioural intentions and the behaviour in question. When considering all dietary groups, the results indicate that the differentiation in behaviour is impacted by dietary identity: the stricter the diet, the stronger the behaviour related to animal-wellbeing and environmental protection.
Originality/value
First, this research evaluated motivational drivers through a pairwise comparison, which resulted in strength factors instead of single motivational driver. Second and foremost, this research draws a connection between dietary categories and the wider behavioural implications related to these identities and their underlying motivational drivers.
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Jonas Tana, Emil Eirola and Kristina Eriksson-Backa
This paper brings focus and attention to the aspect of time within health information behaviour. The purpose of this paper is to critically assess and present strengths and…
Abstract
Purpose
This paper brings focus and attention to the aspect of time within health information behaviour. The purpose of this paper is to critically assess and present strengths and weaknesses of utilising the infodemiology approach and metrics as a novel way to examine temporal variations and patterns of online health information behaviour. The approach is shortly exemplified by presenting empirical evidence for temporal patterns of health information behaviour on different time-scales.
Design/methodology/approach
A short review of online health information behaviour is presented and methodological barriers to studying the temporal nature of this behaviour are emphasised. To exemplify how the infodemiology approach and metrics can be utilised to examine temporal patterns, and to test the hypothesis of existing rhythmicity of health information behaviour, a brief analysis of longitudinal data from a large discussion forum is analysed.
Findings
Clear evidence of robust temporal patterns and variations of online health information behaviour are shown. The paper highlights that focussing on time and the question of when people engage in health information behaviour can have significant consequences.
Practical implications
Studying temporal patterns and trends for health information behaviour can help in creating optimal interventions and health promotion campaigns at optimal times. This can be highly beneficial for positive health outcomes.
Originality/value
A new methodological approach to study online health information behaviour from a temporal perspective, a phenomenon that has previously been neglected, is presented. Providing evidence for rhythmicity can complement existing epidemiological data for a more holistic picture of health and diseases, and their behavioural aspects.
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Drawing on the theory of goal systems applied to family business this case study focuses on the interdependence between non-economic goals and family goals, in order to identify…
Abstract
Purpose
Drawing on the theory of goal systems applied to family business this case study focuses on the interdependence between non-economic goals and family goals, in order to identify if and how achieving non-economic goals generates dysfunctional behavioural patterns for family members in the long term.
Design/methodology/approach
This study used an inductive, 20-year longitudinal case-study based methodology.
Findings
This case study shows how the business family faces ethical/affective dimensions, struggling every day for a balance and often undermining the legitimisation and differentiation of its children. Findings show that the achievement of non-economic goals can occur to the detriment of family goals, such as by generating a dysfunctional system, specifically in business family adaptability.
Research limitations/implications
The principal limitation is that this single case study evidently does not allow for complete generalization of the findings.
Practical implications
This case study makes a contribution to alerting the family business system to the long-term risk they face in trying to simultaneously maintain both harmony/cohesion and ethics/responsibility. Practitioners and consultants are therefore called on to help family firm owners with adopting a strategic vision by considering possible long-term counterfinal (i.e. mutually incompatible) goals.
Social implications
SMEs are the most widespread type of firm in the world, and consequently dysfunctional behavioural patterns within business families represent a prominent socio-economical problem for policy makers and institutions.
Originality/value
This study shows that, in the long term, that which is perceived to be a desirable goal can transpire to be a dysfunctional pattern. In doing so, this research introduces a new point of view to the literature on goal systems in family business.
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