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1 – 2 of 2Aysegul Gunduz Songur, Gozde Turktarhan and Cihan Cobanoglu
The aim of this research, which is based on a literature review and bibliometric analysis, is to reveal the development of green technologies in hotels, based on the articles…
Abstract
Purpose
The aim of this research, which is based on a literature review and bibliometric analysis, is to reveal the development of green technologies in hotels, based on the articles published in tourism and hospitality journals between 1999 and 2020.
Design/methodology/approach
Based on five conditions and five databases, 64 journal papers were retrieved and reviewed. Among the surveyed publications pertinent to the eco-friendly/green technology practices at hotels, the majority focus was on the need for eco-friendly/green technology practices at hotels and the schemes implemented to achieve sustainable development.
Findings
The research findings especially from the last decade report that today's guests generally prefer green hotels based on their increased awareness of environmental degradation and an ever-growing need for conservation and sustainability.
Practical implications
The environmental responsibility which is inherent in the hospitality and tourism industry due to the environmental burden generated by the combined effect of both industries on Mother Earth, brings forth a substantial sense of commitment on the part of hotel companies. In that regard, a set of corporate initiatives in the form of green technology practices are implemented by hotels, toward the development of new product and service offerings, management of processes and corporate policy formation.
Originality/value
This research focuses on green technologies aimed at sustainability in the field of accommodation and tourism, consisting of a systematic literature search on the subject. It is important in the way that it provides a general overview to researchers in terms of the theoretical implications of green technologies while also offering a road map with respect to green technology applications to the practitioners of the field.
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Tamanna Dalwai, Syeeda Shafiya Mohammadi, Gaitri Chugh and Mahdi Salehi
This study examines the impact of intellectual capital efficiency and corporate governance mechanisms on the annual report readability of Oman's financial sector companies.
Abstract
Purpose
This study examines the impact of intellectual capital efficiency and corporate governance mechanisms on the annual report readability of Oman's financial sector companies.
Design/methodology/approach
The study uses a sample of 150 firm-year observations of listed financial sector companies in the Muscat Securities Market, Oman, from 2014 to 2018. Flesch Reading ease and Flesch Kinkaid Index are used as proxies for annual report readability. As part of sensitivity analysis, the study also uses the natural logarithm of annual report pages as alternative readability measures. The investigation is conducted using random effects regression analysis and supported with system GMM estimation for robustness.
Findings
The findings of this study demonstrate a decrease in intellectual capital efficiency associated with better readability of annual reports for the financial sector firms. Alternatively, banks report a positive association of intellectual capital efficiency with the Flesch Reading ease score of the annual report. The structural capital and capital employed efficiency are also found to be negatively associated with annual report readability. Corporate governance mechanisms such as dispersed ownership and audit committee size also result in easy-to-read annual reports that support agency theory.
Research limitations/implications
The research was conducted for financial firms of Oman, and thereby the findings can be generalized to the financial sector of countries with similar settings, such as the Gulf Cooperation Council (GCC) region.
Practical implications
The policy implications arising from this study suggest a strengthening of the intellectual capital efficiency and corporate governance mechanisms to improve the readability of the firms and thereby increase investor confidence.
Originality/value
This paper's uniqueness is in the model used to investigate the impact of intellectual capital efficiency and corporate governance mechanisms on the annual report readability of an emerging market.
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