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Article
Publication date: 29 August 2023

Thanh Thanh Thi Hoang and Huu Cuong Nguyen

This paper aims to measure the COVID-19-related disclosure extent of listed firms in Vietnam and its associated factors.

Abstract

Purpose

This paper aims to measure the COVID-19-related disclosure extent of listed firms in Vietnam and its associated factors.

Design/methodology/approach

The authors apply a previously developed reporting framework to evaluate the disclosures of 100 listed firms with the largest market capitalization on the Hanoi and Ho Chi Minh stock exchanges as of 31 December 2021. The disclosures were from integrated reports, annual reports, corporate governance reports and financial statements. The authors then used a regression model to examine the factors that influenced the disclosures, such as corporate governance, ownership concentration and firm profiles.

Findings

The research results reveal that the extent of COVID-19-related disclosure in Vietnam is relatively low. It also finds that the audit committee, firm size, age and industry are positively associated with the extent of COVID-19-related disclosure.

Originality/value

To the best of the authors’ knowledge, this study is the first to examine COVID-19-related disclosures of listed companies in Vietnam and their determinants. It contributes significantly to the empirical evidence in this field. The findings of this study can help corporate managers and policymakers to improve information disclosure practices during future financial crises.

Details

Journal of Financial Reporting and Accounting, vol. 21 no. 4
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 14 February 2023

Cuong Hung Nguyen, Hung Vu Nguyen, Theu Kim Doan, Minh Hoang Nguyen and Mai Thi Thu Le

This study provides a framework to explain the attitude–intention gap in viewing advertisements in social networks. Going beyond the literal and evaluative inconsistency issues in…

Abstract

Purpose

This study provides a framework to explain the attitude–intention gap in viewing advertisements in social networks. Going beyond the literal and evaluative inconsistency issues in measuring factors with theory of planned behavior (TPB), the authors propose and test a theoretical framework with possible moderators to the relationship between the attitude and behavioral intention.

Design/methodology/approach

Two surveys were conducted to test the theoretical framework, one with students and the other with working people in Hanoi, Vietnam. After testing measure reliabilities and validities, hypotheses were tested with regressions using SPSS.

Findings

In general, the attitude was still found to have a positive relationship with the behavioral intention. However, the attitude–intention gap still exists as trust in social network was found to moderate the relationship between the attitude and intention with the working people sample while trust in brands advertised facilitate the relationship with the student sample. Interestingly, involvement was not found to moderate the relationship.

Practical implications

Several practical implications can be recommended. In general, the marketing strategy for managers is still to develop positive attitude by consumers toward viewing advertisements. However, personalization strategy should be taken with care in advertisement in social network. Providing consumers with perceived privacy control may help enhance the advertisement effectiveness. Finally, building trusts, on or off the social network, should be optimized to increase the users' intention to view advertisements in social network.

Originality/value

This research offers a new explanation for the attitude–intention inconsistency in general and for viewing advertisements in social networks in particular. Going beyond the measurement issues, the research suggests looking at the process under that the attitude can be formed and activated to impact on the intention. Moreover, mixed findings from two comparable samples provide nuanced insights for different groups of consumers.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-10-2021-0563.

Article
Publication date: 23 March 2023

Khanh Hoang, Quang Thi Thieu Nguyen and Cuong Nguyen

This study examines the impact of economic policy uncertainty (EPU) on investment decision-making of start-up firms in Japan. While existing literature suggests firms generally…

Abstract

Purpose

This study examines the impact of economic policy uncertainty (EPU) on investment decision-making of start-up firms in Japan. While existing literature suggests firms generally retrench investment under EPU, the authors argue that start-ups’ investment behaviours are likely different given the fact that start-ups always have to compete for survival.

Design/methodology/approach

The authors investigate the impact of general economic policy and policy-specific uncertainty, including monetary policy, fiscal policy, trade policy and exchange rate policy uncertainty, on corporate investment of start-up firms using multiple fixed-effect regression. A wide range of robustness and endogeneity tests are conducted to ensure the validity and soundness of the empirical findings.

Findings

The authors document a positive effect of EPU on start-up investment, to suggesting that the investment behaviour of start-ups is backed by venture capital distinct from that of mature firms. The results show that start-ups are more vulnerable during the changes in trade and exchange rate policies; uncertainties in monetary and fiscal policies do not restrain firms' investment. However, the effect varies in the cross-sections. Financial constraints have a moderating effect on the relation-ship between EPU on start-up investment. Institutional investors have an incremental effect on the positive relationship between EPU and start-up investment by encouraging risky investments.

Originality/value

This is the first study to investigate how start-up investment is influenced by EPU, thus providing a new understanding of the investment behaviour of start-up firms during uncertainty. Further investigation sheds light on the roles of institutional and managerial ownership in this newfound relationship.

Details

Management Decision, vol. 61 no. 5
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 9 November 2022

Huu Cuong Nguyen

This study aims to examine the levels of interim financial reporting (IR) disclosure by listed firms in the Asia-Pacific region and factors influencing these disclosure levels.

Abstract

Purpose

This study aims to examine the levels of interim financial reporting (IR) disclosure by listed firms in the Asia-Pacific region and factors influencing these disclosure levels.

Design/methodology/approach

Drawing on a sample of 700 interim reports issued in 2012 by the top 100 listed firms in seven Asia-Pacific countries (Australia, Hong Kong, Malaysia, Singapore, the Philippines, Thailand and Vietnam), the author constructed a disclosure index consisting of disclosure items commonly required across the sample countries. Using this index, the study measures the extent to which listed firms in the Asia-Pacific Region comply with IR disclosure requirements. The study performs ordinary least square regression to investigate the influence of the four country-level factors including international financial reporting standard (IFRS) adoption, audit review, reporting frequency and reporting lag.

Findings

This research documents that IR disclosure varies significantly across the region. The IR disclosure levels are positively associated with IFRS adoption, audit review and mandatory of quarterly reporting, but negatively associated with reporting lag.

Originality/value

IR regulation varies across the Asia-Pacific region, but there is no existing research on the country-level factors influencing IR disclosure practices. To the best of the author’s knowledge, this is the first paper providing some insights into IR disclosure levels by listed firms in the region. It also contributes to the disclosure literature by providing empirical evidence on the country-level factors influencing these disclosure levels. Deriving from the findings, the authors offer recommendations for regulators, investors and listed firms on the issue of reviewing the regulation, using information and preparing IR.

Details

Pacific Accounting Review, vol. 35 no. 2
Type: Research Article
ISSN: 0114-0582

Keywords

Open Access
Article
Publication date: 25 August 2023

Mohamed Arouri, Adel Ben-Youssef and Cuong Viet Nguyen

In this study, the authors examine the push and pull effects of extreme weather events on migration among governorates in Egypt.

Abstract

Purpose

In this study, the authors examine the push and pull effects of extreme weather events on migration among governorates in Egypt.

Design/methodology/approach

To estimate the effect of extreme weather events on internal migration, the authors use migration gravity models and data from the 1996 and 2006 Population and Housing Censuses. The authors measure weather extremes by the number of months in the past 36 months with temperatures or precipitation of a governorate below the 5th percentile and above the 95th percentile of the distribution of monthly temperatures or precipitation of the corresponding governorate during the period 1900–2006.

Findings

This study’s results suggest that high temperatures in the origin area act as a push factor. High-temperature extremes have a positive effect on out-migration. A 1% increase in the number of months with high-temperature extremes in the original governorate results in a 0.1% increase in the number of out-migrants.

Practical implications

The study suggests that people may respond to weather extremes through migration. However, climate migrants in Egypt may encounter several significant risks that authorities must address.

Originality/value

This study is one of the first attempts to measure the push and pull effect of weather extremes on migration in Egypt.

Details

Journal of Economics and Development, vol. 25 no. 4
Type: Research Article
ISSN: 1859-0020

Keywords

Article
Publication date: 2 August 2023

Aurojyoti Prusty and Amirtham Rajagopal

This study implements the fourth-order phase field method (PFM) for modeling fracture in brittle materials. The weak form of the fourth-order PFM requires C1 basis functions for…

Abstract

Purpose

This study implements the fourth-order phase field method (PFM) for modeling fracture in brittle materials. The weak form of the fourth-order PFM requires C1 basis functions for the crack evolution scalar field in a finite element framework. To address this, non-Sibsonian type shape functions that are nonpolynomial types based on distance measures, are used in the context of natural neighbor shape functions. The capability and efficiency of this method are studied for modeling cracks.

Design/methodology/approach

The weak form of the fourth-order PFM is derived from two governing equations for finite element modeling. C0 non-Sibsonian shape functions are derived using distance measures on a generalized quad element. Then these shape functions are degree elevated with Bernstein-Bezier (BB) patch to get higher-order continuity (C1) in the shape function. The quad element is divided into several background triangular elements to apply the Gauss-quadrature rule for numerical integration. Both fourth-order and second-order PFMs are implemented in a finite element framework. The efficiency of the interpolation function is studied in terms of convergence and accuracy for capturing crack topology in the fourth-order PFM.

Findings

It is observed that fourth-order PFM has higher accuracy and convergence than second-order PFM using non-Sibsonian type interpolants. The former predicts higher failure loads and failure displacements compared to the second-order model due to the addition of higher-order terms in the energy equation. The fracture pattern is realistic when only the tensile part of the strain energy is taken for fracture evolution. The fracture pattern is also observed in the compressive region when both tensile and compressive energy for crack evolution are taken into account, which is unrealistic. Length scale has a certain specific effect on the failure load of the specimen.

Originality/value

Fourth-order PFM is implemented using C1 non-Sibsonian type of shape functions. The derivation and implementation are carried out for both the second-order and fourth-order PFM. The length scale effect on both models is shown. The better accuracy and convergence rate of the fourth-order PFM over second-order PFM are studied using the current approach. The critical difference between the isotropic phase field and the hybrid phase field approach is also presented to showcase the importance of strain energy decomposition in PFM.

Details

Engineering Computations, vol. 40 no. 6
Type: Research Article
ISSN: 0264-4401

Keywords

Article
Publication date: 12 February 2024

Azmeera Sudheer Kumar, Subodh Kumar, Prashant Kumar Choudhary, Ankit Gupta and Ashish Narayan

The purpose is to explore the free vibration behaviour of elastic foundation-supported porous functionally graded nanoplates using the Rayleigh-Ritz approach. The goal of this…

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Abstract

Purpose

The purpose is to explore the free vibration behaviour of elastic foundation-supported porous functionally graded nanoplates using the Rayleigh-Ritz approach. The goal of this study is to gain a better knowledge of the dynamic response of nanoscale structures made of functionally graded materials and porous features. The Rayleigh-Ritz approach is used in this study to generate realistic mathematical models that take elastic foundation support into account. This research can contribute to the design and optimization of advanced nanomaterials with potential applications in engineering and technology by providing insights into the influence of material composition, porosity and foundation support on the vibrational properties of nanoplates.

Design/methodology/approach

A systematic methodology is proposed to evaluate the free vibration characteristics of elastic foundation-supported porous functionally graded nanoplates using the Rayleigh-Ritz approach. The study began by developing the mathematical model, adding material properties and establishing governing equations using the Rayleigh-Ritz approach. Numerical approaches to solve the problem are used, using finite element methods. The results are compared to current solutions or experimental data to validate the process. The results are also analysed, keeping the influence of factors on vibration characteristics in mind. The findings are summarized and avenues for future research are suggested, ensuring a robust investigation within the constraints.

Findings

The Rayleigh-Ritz technique is used to investigate the free vibration properties of elastic foundation-supported porous functionally graded nanoplates. The findings show that differences in material composition, porosity and foundation support have a significant impact on the vibrational behaviour of nanoplates. The Rayleigh-Ritz approach is good at modelling and predicting these properties. Furthermore, the study emphasizes the possibility of customizing nanoplate qualities to optimize certain vibrational responses, providing useful insights for engineering applications. These findings expand understanding of dynamic behaviours in nanoscale structures, making it easier to build innovative materials with specific features for a wide range of industrial applications.

Originality/value

The novel aspect of this research is the incorporation of elastic foundation support, porous structures and functionally graded materials into the setting of nanoplate free vibrations, utilizing the Rayleigh-Ritz technique. Few research have looked into this complex combo. By tackling complicated interactions, the research pushes boundaries, providing a unique insight into the dynamic behaviour of nanoscale objects. This novel approach allows for a better understanding of the interconnected effects of material composition, porosity and foundation support on free vibrations, paving the way for the development of tailored nanomaterials with specific vibrational properties for advanced engineering and technology applications.

Details

International Journal of Structural Integrity, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-9864

Keywords

Open Access
Article
Publication date: 27 March 2023

Mikko Rönkkö, Nick Lee, Joerg Evermann, Cameron McIntosh and John Antonakis

Over the past 20 years, partial least squares (PLS) has become a popular method in marketing research. At the same time, several methodological studies have demonstrated problems…

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Abstract

Purpose

Over the past 20 years, partial least squares (PLS) has become a popular method in marketing research. At the same time, several methodological studies have demonstrated problems with the technique but have had little impact on its use in marketing research practice. This study aims to present some of these criticisms in a reader-friendly way for non-methodologists.

Design/methodology/approach

Key critiques of PLS are summarized and demonstrated using existing data sets in easily replicated ways. Recommendations are made for assessing whether PLS is a useful method for a given research problem.

Findings

PLS is fundamentally just a way of constructing scale scores for regression. PLS provides no clear benefits for marketing researchers and has disadvantages that are features of the original design and cannot be solved within the PLS framework itself. Unweighted sums of item scores provide a more robust way of creating scale scores.

Research limitations/implications

The findings strongly suggest that researchers abandon the use of PLS in typical marketing studies.

Practical implications

This paper provides concrete examples and techniques to practicing marketing and social science researchers regarding how to incorporate composites into their work, and how to make decisions regarding such.

Originality/value

This work presents a novel perspective on PLS critiques by showing how researchers can use their own data to assess whether PLS (or another composite method) can provide any advantage over simple sum scores. A composite equivalence index is introduced for this purpose.

Details

European Journal of Marketing, vol. 57 no. 6
Type: Research Article
ISSN: 0309-0566

Keywords

Article
Publication date: 28 March 2022

Gyeongcheol Cho, Sunmee Kim, Jonathan Lee, Heungsun Hwang, Marko Sarstedt and Christian M. Ringle

Generalized structured component analysis (GSCA) and partial least squares path modeling (PLSPM) are two key component-based approaches to structural equation modeling that…

Abstract

Purpose

Generalized structured component analysis (GSCA) and partial least squares path modeling (PLSPM) are two key component-based approaches to structural equation modeling that facilitate the analysis of theoretically established models in terms of both explanation and prediction. This study aims to offer a comparative evaluation of GSCA and PLSPM in a predictive modeling framework.

Design/methodology/approach

A simulation study compares the predictive performance of GSCA and PLSPM under various simulation conditions and different prediction types of correctly specified and misspecified models.

Findings

The results suggest that GSCA with reflective composite indicators (GSCAR) is the most versatile approach. For observed prediction, which uses the component scores to generate prediction for the indicators, GSCAR performs slightly better than PLSPM with mode A. For operative prediction, which considers all parameter estimates to generate predictions, both methods perform equally well. GSCA with formative composite indicators and PLSPM with mode B generally lag behind the other methods.

Research limitations/implications

Future research may further assess the methods’ prediction precision, considering more experimental factors with a wider range of levels, including more extreme ones.

Practical implications

When prediction is the primary study aim, researchers should generally revert to GSCAR, considering its performance for observed and operative prediction together.

Originality/value

This research is the first to compare the relative efficacy of GSCA and PLSPM in terms of predictive power.

Details

European Journal of Marketing, vol. 57 no. 6
Type: Research Article
ISSN: 0309-0566

Keywords

Article
Publication date: 22 January 2024

Heba Al Kailani, Ghaleb J. Sweis, Farouq Sammour, Wasan Omar Maaitah, Rateb J. Sweis and Mohammad Alkailani

The process of predicting construction costs and forecasting price fluctuations is a significant and challenging undertaking for project managers. This study aims to develop a…

Abstract

Purpose

The process of predicting construction costs and forecasting price fluctuations is a significant and challenging undertaking for project managers. This study aims to develop a construction cost index (CCI) for Jordan’s construction industry using fuzzy analytic hierarchy process (FAHP) and predict future CCI values using traditional and machine learning (ML) techniques.

Design/methodology/approach

The most influential cost items were selected by conducting a literature review and confirmatory expert interviews. The cost items’ weights were calculated using FAHP to develop the CCI formula.

Findings

The results showed that the random forest model had the lowest mean absolute percentage error (MAPE) of 1.09%, followed by Extreme Gradient Boosting and K-nearest neighbours with MAPEs of 1.41% and 1.46%, respectively.

Originality/value

The novelty of this study lies within the use of FAHP to address the ambiguity of the impact of various cost items on CCI. The developed CCI equation and ML models are expected to significantly benefit construction managers, investors and policymakers in making informed decisions by enhancing their understanding of cost trends in the construction industry.

Details

Construction Innovation , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1471-4175

Keywords

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