Search results
1 – 10 of 21
CHINA: Monetary moves may signal further fiscal moves
Matteo Pozzoli, Francesco Paolone, Elbano de Nuccio and Riccardo Tiscini
This paper aims to investigate materiality judgement providing insights, critiques and future research paths in light of the open debate on the role of materiality in corporate…
Abstract
Purpose
This paper aims to investigate materiality judgement providing insights, critiques and future research paths in light of the open debate on the role of materiality in corporate financial disclosure, highlighting potential connections and implications with sustainability and intellectual capital (IC) reporting.
Design/methodology/approach
The research presents an overview of the analysis of financial materiality, including new stimuli from recent studies and regulatory requirements for financial and non-financial reporting. Accordingly, this study used a systematic literature review (SLR) based on a combination of content, text and bibliometric analysis of materiality in accounting research studies, collecting data from the Scopus database as one of the most relevant repositories.
Findings
The SLR identified four relevant research trends, concerning: (1) the relevance of materiality principles in corporate disclosure; (2) financial reporting practices and materiality; (3) theories and approaches in defining financial materiality and (4) the existence of quantitative and qualitative thresholds in the materiality judgement.
Research limitations/implications
The results provide theoretical and practical implications when comprehending the development of the concept of financial materiality in financial statements and whether they can be appropriate in reporting IC as well. We identified future research paths.
Practical implications
From a practical perspective, this study is useful for companies implementing financial materiality based on stakeholder engagement and improving their transparency in financial and non-financial reporting practices.
Social implications
The research investigates if the process for assessing materiality is in line with the expectations of all stakeholders involved in financial and non-financial reporting.
Originality/value
This research is the first to investigate the scientific basis and applicability of the concept of financial materiality to sustainability and IC reporting.
Details
Keywords
COVID entered the world in 2019 as a pandemic and the intensity of this health crisis is only increasing in several regions. Therefore, it is critical to study and detect the…
Abstract
COVID entered the world in 2019 as a pandemic and the intensity of this health crisis is only increasing in several regions. Therefore, it is critical to study and detect the public's frame of mind, government and economists' perception regarding the COVID crisis, as well as the primary worries that the public has expressed, and how this evolves over time. Responsive measures towards COVID-19 from the Indian economy have been explored as a key objective. Moreover, efforts have been made to explore recovery in India through economists and policymakers. Data have been explored through online interviews of key economists which were published in leading newspapers and covered through media channels such as NDTV, CNBC, etc. Moreover, various newspapers and reports were explored to understand government initiatives to address COVID-19 in India. The study's findings show how essential economic recovery from the second wave is in India, and how it may be achieved by strong fiscal and monetary policies, as well as specific attention to impoverished households, small and micro-businesses and increased employment. The short-term focus of the developing economic strategy must be on giving crisis relief to the most unprotected segments of society since long-term system stimulation is impossible.
Details
Keywords
This paper, based on the 2022 Master Class delivered at the 50th National Economic Meeting organized by ANPEC, discusses how post-Keynesian macroeconomics and New Developmentalism…
Abstract
Purpose
This paper, based on the 2022 Master Class delivered at the 50th National Economic Meeting organized by ANPEC, discusses how post-Keynesian macroeconomics and New Developmentalism complement each other to understand middle-income economies' development in financial globalization. It summarizes my academic reflection about the advance in post-Keynesian thinking to develop macroeconomics for peripheral middle-income economies.
Design/methodology/approach
As part of this reflection, I first bring up the idea of a developmental convention and, next, how peripheral financialization impacts the elaboration of this convention. Given the asymmetric configuration of the international financial system and the context of hierarchical currencies, I discuss the challenge of overcoming underdevelopment in peripheral economies. The post-Keynesian macroeconomics and advances in the structuralist debate provide the analytical tools to understand how peripheral economies develop virtuous or vicious growth cycles. At the end of the paper, I present some comments on the stagnation of the Brazilian economy.
Findings
The growth strategy with foreign savings does not provide the conditions for middle-income economies to operate with sufficient economic policy autonomy to promote productive transformation. To this end, a developmental convention should replace the neoliberal convention that has dominated since the 1970s.
Originality/value
The dynamics of peripheral, middle-income economies, often influenced by international liquidity flows, are a crucial area of study. This research underscores the importance of understanding these dynamics, as it forms the basis for economic policy recommendations. The paper also highlights the inadequacy of the growth strategy with foreign savings in the current configuration of the international financial system, emphasizing the need for middle-income economies to operate with greater economic policy autonomy to foster productive transformation.
Details
Keywords
Murwendah Murwendah, Tasya Dinasari Salsabila and Ismail Khozen
The rising incidence of non-communicable diseases and sugar-sweetened beverages (SSB) consumption in Indonesia is a concern to the central government. However, the excise tax…
Abstract
Purpose
The rising incidence of non-communicable diseases and sugar-sweetened beverages (SSB) consumption in Indonesia is a concern to the central government. However, the excise tax policy proposal for SSBs, introduced by the Minister of Finance in a 2020 meeting with the Parliament, remains unapproved until 2023. This study analyzes the process and factors influencing stakeholders in managing the implementation of the excise tax policy on SSBs in Indonesia.
Design/methodology/approach
This research is based on Kingdon’s Multiple Streams Theory (MST), focusing on the problem, policy and politics streams. It employs a qualitative design and combines a literature review and in-depth interviews in data collection. Interviews were conducted with policymakers, civil servants, senior representatives from nongovernmental health and consumer organizations, trade associations and academics in nutrition, health and taxation.
Findings
We identified that policy entrepreneurs have not succeeded in aligning the policy with the ideology of decision-makers and broader government goals. Therefore, the Parliament has not ratified the SSB excise tax policy until 2023. The effectiveness of interventions is expected to be the primary driver of policy adoption. Despite the complexity of this policy process, we conclude that implementing some reinforcing strategies may be necessary to facilitate policy change. In the Indonesian context, other actors who proactively manage potential criticism from multiple stakeholders are needed. The power of the Coordinating Ministry for Economic Affairs is expected to navigate political complexities and interests among stakeholders. Support for adopting the SSB excise tax policy will likely rise when framing policy alternatives aligns with decision-makers values, involves coordination between ministries, and has a broad public appeal.
Originality/value
Despite the constitutional mandate to regulate levies through legislation, there is no research on policy processes in Indonesia, specifically regarding levies and taxes. Examining the Indonesian institutional context in which a policy process takes place may improve the understanding of the many components of MST under unique conditions, providing insights into the specific factors that drive policy change in certain cases.
Details
Keywords
The aim of this paper is to review the psychological literature on curiosity and its relationship to information-seeking behaviour, and compare this with the information science…
Abstract
Purpose
The aim of this paper is to review the psychological literature on curiosity and its relationship to information-seeking behaviour, and compare this with the information science literature on the same subject.
Design/methodology/approach
The approach adopted is that of a comparative literature review, with an analysis of the papers retrieved in terms of their theoretical approach, context, study population and research method.
Findings
Curiosity is understood as a multi-faceted cognitive trait in humans and the relationship to information-seeking behaviour is explored through an exploration of other personality characteristics. There is very little citation of the information science literature in the psychological papers, and only a little more citation of the psychological literature in the information science papers.
Originality/value
The author is not aware of any similar exploration of the literature on curiosity.
Details
Keywords
Shahid Rasool, Habib Tariq, Muslim Amin, Muhammad Mubushar and Cihan Cobanoglu
This study uses bibliometric visualization techniques to comprehensively review the intertwined concepts of dark tourism, thana tourism and ghost tourism from 2000 to 2023. The…
Abstract
Purpose
This study uses bibliometric visualization techniques to comprehensively review the intertwined concepts of dark tourism, thana tourism and ghost tourism from 2000 to 2023. The research seeks to clarify the ambiguity and inconsistencies arising from the interchangeable use of these terms and sets forth a roadmap for future research endeavors.
Design/methodology/approach
This study meticulously extracts research keywords from 634 scholarly papers in the Scopus database. It undertakes a thorough bibliometric analysis utilizing the visualization of similarities (VOS) viewer and RStudio to map the interconnectedness of these tourism phenomena.
Findings
The study identifies and explores contemporary theories such as self-categorization theory, stimulus-organism-response theory, embodiment theory, self-determination theory, socio-cognitive theory, risk perception theory, services theory, dark tourism theory, social and cultural theory, push-pull theory, performance theory, and wound culture theory. The research reveals four primary clusters through keyword co-occurrence and bibliographic coupling analyses: dark tourism insights, dynamics of dark tourism, dark tourism review and dark tourism experiences, illustrating their interrelationships and robustness.
Practical implications
Dark tourism insights can guide ethical practices, ensuring respectful site management and accurate historical representation. Integrating dark tourism into broader destination strategies can diversify offerings, attract niche markets and contribute to preserving historical memory through reflective experiences.
Originality/value
This study's outcomes significantly contribute to tourism literature by enhancing our understanding of the overlapping terminologies associated with dark, thana and ghost tourism. This improved comprehension sheds light on the importance of the research agenda surrounding the concept of dark, thana and ghost tourism.
Details
Keywords
Steve Charters and Lara Agnoli
This paper reports on a project looking at consumer perceptions of terroir in the UK, using cheese as a stimulus for the data collection.
Abstract
Purpose
This paper reports on a project looking at consumer perceptions of terroir in the UK, using cheese as a stimulus for the data collection.
Design/methodology/approach
Data collection was based on a consumer survey using a discrete choice experiment which included a number of cues to, and stories about, terroir. Analysis of preferences produced three latent classes with varying attitudes towards terroir cues for cheese. There was also an open-ended question giving rise to a qualitative analysis of respondents understanding of the work “terroir”.
Findings
When faced with the terroir cues most used some positively to make their choices. A PDO label and stories about the production region and method and business structure all generally offered positive utility.
Originality/value
Terroir is a widely used term in the marketing of (especially) wine, particularly in Europe, offering a form of authenticity and has been very important in policies to sustain the economies of otherwise declining rural areas. It has been adopted by producers in the English-speaking world but is less widely recognised, by consumers. The significance of this study is that it is the first large-scale survey of British consumer perceptions around a key tool for rural businesses – terroir – and one of the first around a non-wine product, and it explores the stories which resonate most effectively with consumers.
Details
Keywords
Eugene Evsikov, Velina Hristova, Ivo Vlaev and Sonya Karabeliova
The aim of this study is to utilise the Theoretical Domains Framework (TDF) to identify the main barriers and facilitators of positive attitude towards trying Virtual Active…
Abstract
Purpose
The aim of this study is to utilise the Theoretical Domains Framework (TDF) to identify the main barriers and facilitators of positive attitude towards trying Virtual Active Sports (VAS).
Design/methodology/approach
200 individuals took part in an online cross-sectional survey based on 11 domains within the TDF. Linear logistic regression analysis was performed on the participant’s self-reported attitudes and believes. Based on the results from the regression analyses, a list of suggested behaviour change techniques was designed using the Behaviour Change Wheel (BCW) framework and the BCT taxonomy (BCTTv1).
Findings
This research suggested that Beliefs about Consequences, Beliefs about Capabilities, Goal Conflict, Coping Planning, and Environmental Context and Resources are the main factors, influencing the positive attitude towards VAS and the self-reported desire to try it in the future. Future interventions were recommended and supported by 22 possible BCTs identified using the BCW approach. The TDF and BCW proved to be useful models for identifying both internal and external factors influencing fitness fans during the adoption of the new sportstech.
Originality/value
The main contribution of the present work was the implementation of a structured and effective approach derived from the healthcare domain to design solutions for behaviour change in the emerging and expanding virtual sports context.
Details
Keywords
Understanding farmer and consumer behavior is essential to the successful implementation of behavior change interventions. The purpose of this study is to summarize existing…
Abstract
Purpose
Understanding farmer and consumer behavior is essential to the successful implementation of behavior change interventions. The purpose of this study is to summarize existing research, provide a comprehensive overview of nudge interventions, and identify important trends in behavioral agricultural economics. Research on nudge interventions can help policymakers encourage farmers and consumers to change their behavior in desired direction like switching to organic agriculture or eco-labeled products and promote innovation in sustainable agriculture.
Design/methodology/approach
The paper contains a bibliometric analysis of nudge research in general and agricultural economics as well as a literature review of the 53 empirical studies on nudge interventions between 2003 and 2023.
Findings
The frequency of nudge research in all research fields and in agricultural economics has increased over the years. This study summarizes nudge interventions that can be used by farmers and consumers on a variety of agricultural economic issues. Information, social norms, and social comparison as nudge interventions are most prominent in the publications, while green nudges have not been researched to a greater extent.
Originality/value
This study provides a comprehensive overview of nudge research in agricultural economics with potential for theoretical and policy implications. It highlights potential nudge interventions among farmers and consumers that can be applied in practices.
Details