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Open Access
Article
Publication date: 14 June 2023

Ogbonnaya Ukeh Oteh, Ambrose Ogbonna Oloveze, Obianuju Linda Emeruem and Emmanuel Onyedikachi Ahaiwe

Patronage of local footwear have not been encouraging in Nigeria despite recent investments. The purpose of the study is to evaluate celebrity endorsement and customer patronage…

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Abstract

Purpose

Patronage of local footwear have not been encouraging in Nigeria despite recent investments. The purpose of the study is to evaluate celebrity endorsement and customer patronage of small and medium-scale enterprises (SMEs) products in African context, with focus on trustworthiness, expertise, attractiveness, respect and similarity (TEARS) model.

Design/methodology/approach

The research was designed as a descriptive survey. An online structured questionnaire was applied for data collection. Cronbach Alpha and content validity were used for reliability and validity, respectively. TEARS model was used to ascertain key dimensions, and Pearson correlation coefficient and logistic regression were applied into the analysis.

Findings

The findings reveal that celebrity endorsement is not associated with patronage of local footwears, though TEARS model analysis indicates the direction of consumers rating on celebrity endorsement. Factors such as recommendation and quality impact the consumer willingness to buy local footwear.

Research limitations/implications

The small sample size calls for caution in generalization.

Practical implications

The study suggests that although the TEARs model is viable, all the dimensions are mutually exclusive. However, this depends on the characteristics of the brand. In driving patronage, managers must pay attention to personal and non-personal cues such as price, quality and source of information about their brand.

Originality/value

The originality is buttressed from the value it provides for local product production and patronage. The significant factors are indicated as key to addressing low patronage.

Details

Revista de Gestão, vol. 30 no. 4
Type: Research Article
ISSN: 1809-2276

Keywords

Article
Publication date: 26 October 2021

Baba Adibura Seidu, Yaw Ndori Queku and Emmanuel Carsamer

This paper focused on financial constraints scenario and tax planning activities of banks in Ghana. The study explores how financial constraints could motivate the banks to pursue…

Abstract

Purpose

This paper focused on financial constraints scenario and tax planning activities of banks in Ghana. The study explores how financial constraints could motivate the banks to pursue tax planning mechanism and the implication on tax revenue mobilisation.

Design/methodology/approach

The paper followed generalised method of moments and fixed effect estimators to investigate the financial constrained-tax planning activity nexus. Simulation approach is adopted to provide financially constrained bank scenario. Besides contemporaneous analysis, sensitivity analysis is conducted to determine time varying effect. Data from all the 20 commercial banks which have operated from 2008 to 2018 were used.

Findings

The paper found that when banks are faced with financial constraints, they exhibit lower cash-effective-tax-rate. The decomposition analysis also revealed that financially constrained banks are likely to take on both short- and long-term tax planning opportunities. The paper also found evidence of persistence in the tax planning activities under financial constrained scenario.

Originality/value

This paper is one of the few studies which have extended the tax planning literature to the Ghanaian banking sector. Further novelty is seen from the development of financial constraint scenario from liquidity and solvency. Liquidity and solvency are the anchors for continuity of banking operation and sensitive to regulatory watch and sanctions. Therefore, by applying simulation approach to trigger financial constraints scenarios from these fundamental indicators reveals the extent to which commercial banks rely on tax planning opportunities to mitigate the consequence of financial constraints.

Details

Journal of Economic and Administrative Sciences, vol. 39 no. 4
Type: Research Article
ISSN: 1026-4116

Keywords

Article
Publication date: 27 February 2024

Anselmo Ferreira Vasconcelos

The purpose of this paper is to analyze the prejudice and discrimination constructs through the lens of a transcendent knowledge concept.

Abstract

Purpose

The purpose of this paper is to analyze the prejudice and discrimination constructs through the lens of a transcendent knowledge concept.

Design/methodology/approach

The paper seeks to demonstrate that Spiritism or Spiritist Doctrine (SD) – regarded here as a source of transcendent knowledge – offers compelling arguments and provides suitable explanations (i.e. transcendent ontology) in relation to the issue of discrimination

Findings

Overall, this paper contributes to a better understanding of diversity and inclusive perspectives by examining the antecedents and consequences of discrimination through the insightful lens of SD tenets. In this sense, the findings suggest that the discriminators and prejudiced people may ironically pass through – as a result of the law of cause and effect – the same hard situations (i.e. ordeals or nightmares) – even though in their future lives – that they impose in their current victims to forcefully open their minds, support universal values, enhance their own feelings and spiritual intelligence.

Practical implications

Evidence presented here (although conceptually in nature) could be somewhat integrated into training sections of diversity management. At a minimum, it may encourage the shift of attitudes, revision of embedded values and reflections about the spiritual consequences to the perpetrators of discrimination against minorities.

Originality/value

Taken as a whole, the SD tenets prompt us to understand that the acts of prejudice, stereotyping and discrimination engender suffering for their perpetrators, even in their future lives (i.e. reincarnations). Broadly speaking, the SD principles compel us to consider transcendent knowledge even in the context of organizational life.

Details

International Journal of Ethics and Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9369

Keywords

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