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Article
Publication date: 8 May 2018

James L. Sanders, Kyle Bahr, Calvin Chan and Charles Hewetson

This paper explains how recent statements by the US Securities and Exchange Commission’s (SEC’s) leadership – including the new Chief of the SEC’s Foreign Corrupt Practices Act…

Abstract

Purpose

This paper explains how recent statements by the US Securities and Exchange Commission’s (SEC’s) leadership – including the new Chief of the SEC’s Foreign Corrupt Practices Act (FCPA) Unit – signal the American regulator’s intent to “level the playing field” by stepping up its investigations and enforcement of companies worldwide and what non-US issuers can do to prepare.

Design/methodology/approach

Uses information included in the announcement naming Charles E. Cain as Chief of the SEC’s specialized FCPA Unit to lay out an argument that the Unit’s priorities may focus more on non-US companies than US companies.

Findings

Based on past statements and written accounts made by Mr Cain, and with the tacit support of other senior SEC officials, it can be assumed that non-US companies will experience additional scrutiny from the SEC, in the name of leveling the playing field. Furthermore, it can be assumed that the SEC will place additional pressure on anti-corruption regimes in other international jurisdictions to do their part in combatting corruption.

Originality/value

This paper is of value to personnel within non-US issuers who are responsible for creating and enforcing their organization’s anti-bribery or anti-corruption policies and internal controls. It is also of value to legal counsel interested in developing an understanding of the current priorities of the SEC as far as the FCPA is concerned.

Details

Journal of Investment Compliance, vol. 19 no. 1
Type: Research Article
ISSN: 1528-5812

Keywords

Article
Publication date: 1 March 2005

Jamie Murphy, Pearlin Ho and Calvin Chan

Internet characteristics — enhanced distribution customer relationships and information access in an information intensive industry — fit the tourism industry. There is little…

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Abstract

Internet characteristics — enhanced distribution customer relationships and information access in an information intensive industry — fit the tourism industry. There is little sense having an Internet presence though if visitors cannot find and use the website or receive answers to their e‐mail inquiries. Research lauds online tourism initiatives, yet little research investigates Internet use in wine tourism. Given the competitive nature of wine tourism, an important research area is what website features and e‐mail policies do wine tourism operations use for better site navigation site popularity and relationship marketing? Two online analyses of eight wine tourism operations, within and outside Western Australia, illustrate a methodology and dozens of possible metrics for analysing the competition and marketing electronic wine tourism. The results give wine tourism managers insights into short‐term competitive advantages via website features and e‐mail policies, and add to the academic literature and future research of the Internet's role in wine tourism.

Details

International Journal of Wine Marketing, vol. 17 no. 3
Type: Research Article
ISSN: 0954-7541

Keywords

Article
Publication date: 28 March 2024

Calvin W.H. Cheong and Ling-Foon Chan

This study aims to investigate the impact of corporate diversification and growth opportunities on the performance of real estate investment trusts (REIT) in Malaysia and…

Abstract

Purpose

This study aims to investigate the impact of corporate diversification and growth opportunities on the performance of real estate investment trusts (REIT) in Malaysia and Singapore before and during the pandemic.

Design/methodology/approach

The sample consists of 33 public-listed REITs across Singapore and Malaysia. A dynamic panel system generalized method of moments (DPS-GMM) estimation is used to account for unobservable factors and a relatively short sample period (2009–2022).

Findings

Results indicate that the impact of diversification is contingent on the market where the REIT is based and other institutional factors. The estimates also show that diversified REITs are better able to weather period of economic uncertainty.

Practical implications

We provided a definitive answer as to why corporate diversification leads to conflicting outcomes – market and institutional factors, strategic intent and the overall economic environment. We also show that the impact of typical firm controls (i.e. free cash, size) can differ. Future firm-level work should thus study similar phenomenon more contextually and carefully consider these varying effects.

Originality/value

The literature is divided on the impact of diversification on firm performance. By using a two-country sample, we show conclusive evidence that this contradictory outcome is due to market and institutional factors. We also show evidence that strategic intent is an important factor that influences the outcomes of diversification, regardless of market. We also infer that excess cash aids the resilience of the firm, contrary to the negative perception of excess cash during normal times. Firm size, in contrast, does not contribute to firm performance during a crisis.

Details

Journal of Property Investment & Finance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-578X

Keywords

Article
Publication date: 22 February 2013

Wai Jin Lee, Ian Phau and Rajat Roy

The purpose of this paper is to determine if high versus low ethnocentric consumers differ in their attitudes toward buying domestic and foreign brands of underwear that are made…

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Abstract

Purpose

The purpose of this paper is to determine if high versus low ethnocentric consumers differ in their attitudes toward buying domestic and foreign brands of underwear that are made domestically or in foreign countries.

Design/methodology/approach

Australian residents recruited through a mall intercept participated in this study through a self‐completed questionnaire. Fishbein's Multi‐Attribute model was used as the measure, along with repeated‐measures ANOVA and t‐tests, to examine whether the groups differed in their attitudes toward buying underwear with “Made in Australia”, “Made in the USA”, and “Made in China” labels.

Findings

The findings generally indicated that there is no significant difference between high and low ethnocentric consumers in attitude towards underwear that are made in Australia and the USA. On the other hand, high ethnocentric consumers viewed domestically made and branded underwear as more durable, easier to care for, better priced, more colourful, more attractive, more fashionable, of stronger brand name, more appropriate for occasions, and more choices of styles. Domestically‐made but foreign‐branded underwear is viewed as easier to care for and better priced.

Practical implications

The study suggests that China should improve its country image as compared to such developed nations as Australia and the USA in terms of production and manufacturing standards. The study also purports that American underwear brands with strong presence in the global fashion world that have not already established operation in Australia can consider entering the market.

Originality/value

The paper fills the gap in the ethnocentrism literature by validating the study in Australia and focusing on the attitudes of high ethnocentric (and low ethnocentric) consumers. It also examines underwear, which is a common product category in apparels but inherently deficient in the literature.

Details

Journal of Fashion Marketing and Management: An International Journal, vol. 17 no. 1
Type: Research Article
ISSN: 1361-2026

Keywords

Article
Publication date: 30 July 2020

Chenyan Gu, Yunjie Calvin Xu and Minghui Yao

This study identifies a new type of advertising, sponsored ad forwarding, in microblog contexts. It tests the effectiveness of designs of a message with an ad with regard to…

Abstract

Purpose

This study identifies a new type of advertising, sponsored ad forwarding, in microblog contexts. It tests the effectiveness of designs of a message with an ad with regard to receivers who are purely online friends or offline friends.

Design/methodology/approach

In the main experiment, a three-by-two experimental design was employed. By random assignment, message senders forwarded an ad with either an other-oriented or a self-oriented message to a group of offline friends or purely online friends. In the control group, there was no message accompanying the ad. The data of 218 effective sender-receiver dyads were collected and compared.

Findings

The results show that a message with an other-oriented appeal is more effective than one with a self-oriented appeal for dyads with an offline relationship, and a message with a self-oriented appeal is more effective than one with an other-oriented appeal for dyads with a purely online relationship. Overall, the use of appeals significantly boosts ad effectiveness.

Originality/value

This study identifies a new type of marketing practice in social media, namely sponsored ad forwarding. It also proposes appeal orientation as a novel type of message content design. It shows how to apply the right appeal orientation to the right receiver groups, that is, offline or purely online friends.

Details

Internet Research, vol. 30 no. 6
Type: Research Article
ISSN: 1066-2243

Keywords

Article
Publication date: 14 June 2023

Joseph Lok-Man Lee, Vanessa Liu and Calvin Cheng

Unlike traditional products and services, customer motivation to purchase green products/services may be due to non-marketing factors, such as their personal values about health…

Abstract

Purpose

Unlike traditional products and services, customer motivation to purchase green products/services may be due to non-marketing factors, such as their personal values about health. In this study, the authors aim to propose and validate an integrative model using both advertising attitude factors and health beliefs to explain purchase intention and word of mouth in the context of green marketing. The authors focus specifically on collectivist consumers as values and social norms that tend to be more salient in driving their decisions.

Design/methodology/approach

The model was tested empirically using a survey study with 308 Chinese consumers in Hong Kong. The data were analyzed using confirmatory composite analysis (CCA) and partial least squares structural equation modeling.

Findings

All health beliefs were significant predictors of green advertising attitude. Green satisfaction fully mediates the relationship between green advertising attitude and positive word of mouth for products and services with green advertising for collectivist Chinese consumers. Meanwhile, green satisfaction partially mediates the relationship between green advertising attitude and purchase intention. In addition, green brand equity partially mediates the green advertising attitude–purchase intention/positive word of mouth link.

Practical implications

The significant impacts of health belief factors on green advertising attitude present important implications to advertising managers in terms of the use of information appeal in promoting green products/services. Green brand equity should also be developed in order to optimize green advertising effectiveness, especially in the context of collectivist customers.

Originality/value

This research is one of the first few studies investigating the mediating role of green satisfaction and green brand equity for collectivist consumer behaviors based on the health belief model (HBM).

Details

Asia Pacific Journal of Marketing and Logistics, vol. 35 no. 12
Type: Research Article
ISSN: 1355-5855

Keywords

Book part
Publication date: 18 December 2016

Fadi Alasfour, Martin Samy and Roberta Bampton

This paper investigates how individuals determine their tax morale levels and tax compliance decisions. Using a questionnaire survey and a multivariate tests procedure, the paper…

Abstract

This paper investigates how individuals determine their tax morale levels and tax compliance decisions. Using a questionnaire survey and a multivariate tests procedure, the paper revealed that tax evasion is morally acceptable in Jordan under some circumstances, indeed there could be an affirmative duty to evade taxes since the government is perceived to be highly corrupted. The findings also show that while the extent of the governmental corruption has a positive (negative) effect on tax non-compliance (tax morale), the efficient expenditure of governmental tax revenues has a negative (positive) impact on tax non-compliance (tax morale). The individuals’ tax non-compliance decisions are likewise positively affected by the tax rates and by the taxation system’s being perceived as unjust, but decline with the increase of audit rates and the subsequent penalty rates. The degree and effectiveness of these determinants are dependent on the individual’s level of risk aversion, financial constraints and the surrounding referent groups. The results also confirm that individual factors play a significant role in determining the level of tax morale. Overall, the tax morale level and the compliance decision of an individual are greatly influenced by gender, age, educational level, occupational status and religious background.

Details

Advances in Taxation
Type: Book
ISBN: 978-1-78635-001-5

Keywords

Book part
Publication date: 26 May 2022

Beby Karina Fawzeea Sembiring, Endang Sulistya Rini and Tetty Yuliaty

Nowadays, technological development makes activities easier to carry out, one of them is marketing work. Various marketing activities, both small and large sectors, use technology…

Abstract

Nowadays, technological development makes activities easier to carry out, one of them is marketing work. Various marketing activities, both small and large sectors, use technology in their development, including SMEs. The content marketing strategy will further increase the growth rate of buying interest in products offered by SMEs. Content marketing is a strategy where marketers plan, create, and distribute content to attract targeted audiences and drive them to become customers. Although a content marketing strategy is important, not all SMEs use digital marketing in running their business. Being left behind in managing content marketing strategy is due to less reliable resources in mastering technology. SMEs are still required to master information technology to expand a broader market.

Details

Modeling Economic Growth in Contemporary Indonesia
Type: Book
ISBN: 978-1-80262-431-1

Keywords

Article
Publication date: 29 July 2021

Song-yi Youn and Eunjoo Cho

The purpose of this study is to examine the interaction effect of perceived psychological distance toward the luxury brand and construal level of the CSR ad content on young…

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Abstract

Purpose

The purpose of this study is to examine the interaction effect of perceived psychological distance toward the luxury brand and construal level of the CSR ad content on young consumers' perceptions toward the CSR ad (i.e. ad-brand congruency and perceived trust on CSR ad). This study also investigates the mediation effects of ad-brand congruency and trust on electronic word-of-mouth (eWOM) intention on social media.

Design/methodology/approach

A two (low vs great psychological distance) by two (low vs high construal level) between-subjects experimental study is conducted with samples of social media users (n = 570) in the United States. Participants were randomly assigned to view one of the four CSR ads and instructed to respond to questions in the survey. The proposed hypotheses are tested using moderated serial mediation.

Findings

The interaction between psychological distance and construal level significantly influences ad-brand congruency. When participants view detailed information content (i.e. low construal level) with an accessible luxury brand (i.e. low psychological distance) in the CSR ad, they are more likely to perceive the ad is congruent with the brand compared to the CSR ad with abstract information content. There is no difference in ad-brand congruency for the aspiration luxury brand according to different content (i.e. low vs great construal level). Importantly, however, for both brands, the results reveal dual roles of the ad-brand congruency which increases eWOM intention directly and indirectly through trust. Findings confirm serial mediation effects of ad-brand congruency and CSR trust on the eWOM intention on social media.

Originality/value

By uncovering the interaction effect of psychological distance and construal level on ad-brand congruency, this study implicates how luxury fashion brands need to differently create CSR ad content. Our findings confirm dual ways of information processing that lead to positive engagement (i.e. eWOM) on social media, particularly among young consumers.

Details

Journal of Fashion Marketing and Management: An International Journal, vol. 26 no. 3
Type: Research Article
ISSN: 1361-2026

Keywords

Open Access
Article
Publication date: 6 December 2022

Rosanna Stofberg, Mark Bussin and Calvin M. Mabaso

Despite widespread media attention and growing interest from researchers, pay transparency remains an under-studied field of research and its impact on organizational outcomes…

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Abstract

Purpose

Despite widespread media attention and growing interest from researchers, pay transparency remains an under-studied field of research and its impact on organizational outcomes like job turnover is not well understood. This study explores the impact of pay transparency on job turnover intentions through the mediating effect of perceived organizational support (POS) and organizational justice.

Design/methodology/approach

Data from quantitative surveys conducted with 299 employees at four South African organizations with different pay transparency practices were used to test the conceptual model of pay transparency impacting job turnover intentions through the mediators of POS and organizational justice.

Findings

The authors found a weak negative relationship between pay transparency and job turnover intentions and the role of the mediating variables was confirmed. Unexpectedly, the role of the organization emerged as a key variable. Controlling for organization type showed that the direct effect of pay transparency on turnover intentions became insignificant, indicating a stronger effect from organizational factors, of which pay transparency practices are just one.

Originality/value

Identifying a contextual (organizational) dimension to pay transparency practices extends the understanding of this concept and has implications for practice. The study also makes a methodological contribution by demonstrating the value of linking respondent data to a particular organization when researching pay transparency.

Details

Employee Relations: The International Journal, vol. 44 no. 7
Type: Research Article
ISSN: 0142-5455

Keywords

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