Search results

This study aims to analyze the effect of cryptocurrency capitalization market development on bank deposits variability in the United Arab Emirates (UAE) spanning the period 2005M1–2020M4 using the novel nonlinear autoregressive distributive lag (NARDL).

The study employs the NARDL recently developed by Shin et al. (2014) to estimate the long and short-run relationships between the variables rather than the widely known ARDL (Pesaran et al., 2001), which suffers from a complex structure in the estimation equation that usually includes lags and differences in both short and long terms. The implementation of NARDL required several proceedings after plotting the descriptive data, commencing with unit root tests, selection of lag length, estimating the long-and-short variables coefficients, heteroscedasticity test and Wald test for symmetries.

The long-run estimations of the positive and negative asymmetric coefficients indicate that cryptocurrencies capitalization has a negative impact on bank deposits in the UAE. Further, the short-run estimations coefficients exhibit that both significant positive and negative partial sum squares of cryptocurrencies decrease bank deposits.

The study has applied to the UAE spanning the period 2005M1–2020M4 using the NARDL.

The short-run estimations coefficients exhibit that both significant positive and negative partial sum squares of cryptocurrencies decreases bank deposits, which means that the increase in the magnitude of cryptocurrencies capitalization stimulates depositors and speculators to adjust their portfolios towards contracting their deposits in banks to invest partially in cryptocurrencies, on the other hand, the decline in cryptocurrencies capitalization process spur depositors and speculators to reduce their deposits for purchasing cryptocurrencies at lower prices.

The study infers that individuals and businesses are cautious when investing in cryptocurrencies, and they need more certainty and trust to include these types of assets in their portfolios. The fluctuation in cryptocurrencies capitalization prompts speculators to change their deposits according to the cryptocurrencies' prices.

This study explores the short-and long-run asymmetric impacts of cryptocurrencies capitalization development on bank deposits volatility in the UAE, based on a NARDL, for providing a manifest depiction of whether the cryptocurrencies industry might be a threat to conventional banking system performance in the potential future.

This research examines how universities enhance the virality of their social media messages among students. Specifically, we explore whether and how positive affective content in universities’ social media posts can influence sharing behavior. We also investigate the mediating roles of perceived effort and positive emotional reaction, as well as the moderating effect of visual content (i.e. photos).

Drawing upon the emotions as social information model, we conducted (1) an online experiment (N = 222) and (2) text analysis of 1,269,798 Twitter posts extracted from the accounts of 94 UK universities over 11 years (2010–2020) to test our hypotheses.

The findings show that social media posts containing positive affective content encourage sharing behavior and the relationship is mediated by both perceived effort and positive emotional reaction. An additional finding suggests that the use of visual content (photos) strengthens the relationship between positive affective content and sharing behaviors through an interaction effect.

This study contributes to the scant research focusing on positive affective content in the higher education context. The findings shed light on how universities could create social media communications that engage current and prospective students.

The primary purpose of this research is to conceptualise and validate the comprehensive framework for effectively measuring and managing employee-based brand equity (EBBE) benefits. The study endeavours to integrate professional and socio-emotional facets of employees' into the proposed model, lending it a more holistic approach.

The study focusses on the banking sector in Kosovo, employing structural equation modelling to analyse data from a sample of 325 employees.

Both professional and socio-emotional perspectives significantly influenced brand knowledge, positively impacting EBBE benefits such as employee satisfaction, retention and positive word of mouth (WOM). These findings provide empirical support for the theoretical assumptions concerning the role of professional and socio-emotional perspectives in building EBBE.

Theoretically, this research could bridge marketing and organisational behaviour theories by highlighting employees' role in building brand equity. Moreover, it might expand the social identity theory within an organisational context, emphasising employees' identification with the brand as a crucial element.

The study offers practical implications for the banking industry and similar contexts, suggesting robust internal marketing strategies prioritising professional development and socio-emotional connectivity. Theoretically, this research could bridge marketing and organisational behaviour theories by highlighting employees' role in building brand equity. Moreover, it might expand the social identity theory within an organisational context, emphasising employees' identification with the brand as a crucial element.

The paper presents an original contribution to the field of brand equity research by proposing and validating a novel framework for EBBE that uniquely integrates both professional and socio-emotional dimensions of employees' experiences. This approach is particularly innovative within the context of the banking sector, offering new empirical insights.

The overarching goal of the study was to formulate an integrated research model to empirically demonstrate the complex interplay between heuristics, project characteristics, information system usage quality, empathy, and mindfulness in predicting users'/donors' donation behaviour and well-being in the context of donation-based crowdfunding (DBC) mobile apps.

The data were collected from 786 respondents and analysed using the multi-stage SEM-ANN-NCA (Structural equation modelling-artificial neural network-necessary condition analysis) method.

Increased perceived aesthetics, narrative structure, self-referencing, project popularity, project content quality, and initiator reputation would foster empathy. Empathy and mindfulness lead to donation behaviour, and, ultimately emotional well-being.

This study offers a clear framework by ranking the key contextual predictors and assessing the model’s necessity logic to facilitate crowdfunders' donation behaviour and well-being on DBC platforms. This research provides practical insights for bank marketers and further aids financial service providers in formulating an optimal DBC mobile app strategy.

The construction industry is one of the most hazardous working environments globally. Studies reveal that wearable sensing technologies (WSTs) have practical applications in construction occupational health and safety management. In the global south, the adoption of WSTs in construction has been slow with few studies investigating the critical drivers for its adoption. The purpose of this study is to investigate the factors driving WSTs adoption in Ghana where investment in such technologies can massively enhance health and safety through effective safety monitoring.

To meet the objectives of this study, research data was drawn from 210 construction professionals. Purposive sampling technique was used to select construction professionals in Ghana and data was collected with the use of well-structured questionnaires. The study adopted the fuzzy synthetic evaluation model (FSEM) to determine the significance of the critical drivers for the adoption of WSTs.

According to the findings, perceived value, technical know-how, security, top management support, competitive pressure and trading partner readiness obtained a high model index of 4.154, 4.079, 3.895, 3.953, 3.971 and 3.969, respectively, as critical drivers for WSTs adoption in Ghana. Among the three broad factors, technological factors recorded the highest index of 3.971, followed by environmental factors and organizational factors with a model index of 3.938 and 3.916, respectively.

Theoretically, findings are consistent with studies conducted in developed countries, particularly with regard to the perceived value of WSTs as a key driver in its adoption in the construction industry. This study also contributes to the subject of WSTs adoption and, in the case of emerging countries. Practically, findings from the study can be useful to technology developers in planning strategies to promote WSTs in the global south. To enhance construction health and safety in Ghana, policymakers can draw from the findings to create conducive conditions for worker acceptance of WSTs.

Studies investigating the driving factors for WSTs adoption have mainly centered on developed countries. This study addresses this subject in Ghana where studies on WSTs application in the construction process are uncommon. It also uniquely explores the critical drivers for WSTs adoption using the FSEM.

This literature review aims to portray the thematic landscape of the Pacific Accounting Review (PAR) from 2013 to 2023. This paper also synthesises the special issues in PAR and identifies the main research streams that facilitate contemplating the dialogic interactions between PAR and real-world challenges. Furthermore, this paper aligns these streams with the emerging concerns in Sustainable Development Goals (SDGs) and technological disruptions to propose impactful future directions for publications in PAR.

This review adopts bibliometric analysis to establish the main research streams and objective measures for directing future publications. This paper acquires the data of 310 PAR articles from the Web of Science and ensure the data integrity before the analysis. Based on this technique, this paper also analyses PAR’s productivity, authorship and local and global impacts.

Our bibliometric analysis reveals three key research streams: (1) ESG practices and disclosures, (2) informal institutions in accounting and (3) accounting in transition. This finding affirms PAR’s relevance to real-world accounting challenges. Using a thematic map, this paper portrays the current state of PAR’s topics to identify potential directions for future publications. Further, this paper proposes three future paths for PAR: (1) the research agenda for non-financial reporting, (2) research relating to and from diverse countries considering both formal and informal contemporary contextual factors and (3) the future of the evolving accounting profession.

This study adds value to the existing PAR reviews by extending our knowledge with the latest publications, demonstrating an objective and replicable approach, and offering future directions for PAR publications.

The rise of artificial intelligence (AI) applications has driven enterprises to provide many intelligent services to consumers. For instance, customers can use chatbots to make relevant inquiries and seek solutions to their problems. Despite the development of customer service chatbots years ago, they require significant improvements for market recognition. Many customers have reported negative experiences with customer service chatbots, contributing to resistance toward their use. Therefore, this study adopts the innovation resistance theory (IRT) perspective to understand customers’ resistance to using chatbots. It aims to integrate customers’ negative emotions into a predictive behavior model and examine users’ functional and psychological barriers.

In this study, we collected data from 419 valid individuals and used structural equation modeling to analyze the relationships between resistance factors and negative emotions.

The results confirmed that barrier factors affect negative emotions and amplify chatbot resistance influence. We discovered that value and risk barriers directly influence consumer use. Moreover, both functional and psychological barriers positively impact negative emotions.

This study adopts the innovation resistance theory perspective to understand customer resistance to using chatbots, integrates customer negative emotions to construct a predictive behavior model and explores users’ functional and psychological barriers. It can help in developing online customer service chatbots for e-commerce.

The purpose of this paper was to first identify and then model the impact of critical success factors (CSFs) of public–private partnership (PPP) power projects.

Review of empirical literature came out with 20 CSFs which were ranked by experts and industry practitioners through a two-round Delphi questionnaire survey.

These CSFs were grouped into CSF groups (CSFGs) using component analysis, and they served as the input variables for fuzzy analysis. The six components were collaboration and transparency, guarantee and permits, socio-political support, expected profitability, technical feasibility and risk allocation (RA). Overall success index of PPP power projects in Ghana was 5.966 and showed there is high impact of CSFGs on project success. Fuzzy analysis also confirmed RA as the most significant CSFG.

The model developed can serve as a multi-dimension CSF framework that can be used as a success attainment tool for PPP power projects. For policy developers and stakeholders, the model serves as a pointer to issues which the government/public sector must focus on to attract huge investments from the private sector in the power sector.

We review and synthesize the existing research on directors' and officers’ (D&O) liability insurance. Our objectives are (1) to examine the institutional forces and regulatory requirements that have influenced the development of D&O liability insurance; (2) to identify the factors that influence firms to purchase D&O liability insurance and explore the consequences associated with its usage and (3) to identify gaps in the current literature and provide recommendations for future research on D&O liability insurance.

We perform a systematic literature review (SLR) using the Preferred Reporting Items for a Systematic Review of Meta-Analysis (PRISMA) guidelines to examine archival studies that investigate the determinants and consequences of D&O liability insurance. Using a Boolean search strategy on the “Web of Science” (WoS) and PRISMA selection criteria, we review 64 published archival research articles and three working papers from 1987 to October 2023.

Our review reveals that disclosing detailed information regarding D&O liability insurance, such as total insurance premiums and coverage limit, is predominantly voluntary, except in Taiwan. Our findings suggest that the decision to purchase D&O liability insurance is influenced by litigation risk, which is determined by factors such as firm size, complexity and corporate governance variables. We also find that D&O liability insurance has implications for financial reporting, audit outcomes, investment behavior and capital market performance.

In the post-COVID era, where firms face pressure due to financial constraints, our research emphasizes the practical importance of carefully considering and understanding the impact of D&O liability insurance, particularly as it concerns the demand for such insurance.

To the best of our knowledge, this study represents the first systematic review of previous research on D&O liability insurance. Our review highlights some research gaps, particularly in relation to the implications for financial reporting practices, auditing outcomes, firm investment behavior and capital market consequences.

This study aims to examine the direct effects of Green Human Resource Management (GHRM) practices on employee green behavior (EGB) in the university setting in Bangladesh and to find the indirect effects of how GHRM promotes EGB through sequentially mediating employee environmental knowledge management (EEKM) (environmental knowledge and knowledge sharing) and green self-efficacy (GSE).

For the empirical study, the researcher uses partial least squares structural equation modeling to test the proposed conceptual model built on existing literature for greening workplaces in the university in Bangladesh. The study has collected data from 288 Bangladeshi university employees using convenient sampling.

The findings that GHRM practices positively and significantly promote EGB, which captures the employee's tendencies to exercise green behavior in daily routine activities such as turning off lights, air conditioning, computers and equipment after working hours, printing on both sides, recycling (reducing, repair, reuse), disseminating good green ideas, concepts, digital skills and knowledge to peers and champion green initiatives at work. Moreover, the findings also revealed the sequential mediation of EEKM (environmental knowledge and knowledge sharing) and GSE of employees between the link GHRM and EGB. At last, the findings suggested that HR managers can implement the GHRM practices to promote green behaviors among the academic and non-academic staff of the university.

This study contributes to the field by extending knowledge of Social Cognition Theory and Social Learning Theory for greening workplaces in Bangladesh, particularly universities. Specifically, this empirical study is unique to the best of our knowledge and highlights the role of EEKM and GSE as mediation between GHRM and EGB association.